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Effect Analysis Of Benefit Perception, Ease Perception, Security And Risk Perception Of Merchant Interest In Using Quick Response Indonesia Standard (Qris) Musa F. Silaen; Sepbeariska Manurung; Christine D. Nainggolan
International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i5.313

Abstract

The purpose of this research is to analyze the effect of benefit perception, ease perception, security and risk perception of merchant interest in using Quick Response Indonesia Standard (QRIS) simultaneously or partially. The research variables consist of, X1 is benefit perception X2 is easy perception, X3 is security, X4 is risk perception and Y is merchant interest in using QRIS. Research data is Primary Data, obtained from the results of the distribution of questionnaires designed with the scale likert. The sample of the research was the merchant in pematangsiantar. Test Instruments using Test validity and reliability using SPSS. Technique Analysis, Multiple Regression, Classic Assumption Test, Hypothesis Test (Test F and Test t). The result showed that benefit perception has no significant effect on merchant interest using QRIS, the easy perception has no significant effect on merchant interest using QRIS, the security has significant effect on merchant interest using QRIS and the risk perception has significant effect on merchant interest using QRIS.
PROFITABILITAS SEBAGAI VARIABEL INTERVENING ATAS PENGARUH LIKUIDITAS TERHADAP HARGA SAHAM Sepbeariska Manurung; Christine Dewi Nainggolan
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 5, No 2 (2020): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v5i2.331

Abstract

Kelanjutan hidup perusahaan (going concern), laba (profit) dan pengembangan usaha (expansion) merupakan tiga tujuan utama perusahaan. Dalam mewujudkan tiga tujuan tersebut, perusahaan tentunya harus dapat meningkatkan performanya. Adapun maksud kajian yang ingin disampaikan dalam penelitian ini adalah untuk melihat seberapa besar pengaruhlikuiditas terhadap harga saham dan apakah profitabilitas mampu memediasi likuditas dengan harga saham. Teknik analisisi data dengan uji asumsi klasik, uji hipotesis, dan uji sobel. Adapun objek dalam penelitian ini adalah perusahaan pada Sub Sektor Semen yang Terdaftar di Bursa Efek Indonesia periode 2014 – 2018. Hasil penelitian menunjukkan bahwa current ratio berpengaruh terhadap harga saham. Return on asset tidak berpengaruh terhadap harga saham.Current ratio tidak berpengaruh terhadap harga saham pada Perusahaan Sub Sektor Semen yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018. Hasil koefesien determinasi diketahui bahwa current ratio dapat mempengaruhi harga saham sebesar 17%. Current ratio dan return on asset dapat mempengaruhi harga saham sebesar 35,1% sedangkan sisanya dipengaruhi oleh faktor lain. Hasil analisis jalur diperoleh bahwa return on assettidak dapat memediasi hubungan antara current ratio danharga saham.Kata Kunci : CR, ROA, Harga Saham  The continuation of the company’s life (going concern), profit and business development (expansion) are the three key goals. To achieve the three key goals, the company must be able to improve their performance.The purpose of this research is to determine the influence of liquidity on stock price and whether profitability can mediate the influence of liquidity on stock price. Data analysis techniques with the classical assumption test, hipothesis test, and sobel test.The object of this research are Cement Companies that are listed on the Indonesia Stock Exchange for the period 2014-2018. The result of this research show that current ratio has positive influence on stock price. Return on asset has no effect on stock price. Current ratio has no effect on stock price on the Cement Companies listed on the indonesia Exchange 2014-2018. Determination result shows that current ratio can influence on stock price by 17%. Current ratio and return on asset can influence on stock price by 35,1% while remaining by other factors.The path analysis results show that return on asset is not able to mediate the relation of current ratio on stock price.
The Effect of Using Indonesian Standard Quick Response Code (QRIS) on Increasing Sales to Merchants in Pematangsiantar City Musa F. Silaen; Sepbeariska Manurung; Christine Dewi Nainggolan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3173

Abstract

The purpose of this research was to determine the effect of the use of The Indonesian Standard Quick Response Code (QRIS) on increased sales. This study uses descriptive quantitative by using primary data. Collecting data using a questionnaire with a Likert scale. The research variable consists of the perception of benefits (X1) and the easy perception (X2) while the dependent variable is sales (Y). The number of samples in this study was as many as 45 merchants in the city of Pematangsiantar. The results showed that the perception of benefits had a negative and insignificant effect on increased sales, while the perception of ease had a positive and significant effect on the increase in sales. The perception of benefits and the perception of convenience have a moderate correlation with increased sales. The perception of benefits and the perception of convenience have a moderate relationship with increased sales. Perception of benefits and easy perception contributed 24% in explaining the increase in sales, while the remaining 76% was influenced by other factors not studied in this research.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 Tri Ade Tiya; Yansen Siahaan; Jubi Jubi; Sepbeariska Manurung
SULTANIST: Jurnal Manajemen dan Keuangan Vol 6, No 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.046 KB) | DOI: 10.37403/sultanist.v6i2.123

Abstract

The purpose of this research is to describe liquidity,solvability, profitability and stock pricesand to know influence of liquidity, solvability and profitabilityto stock prices at the Companieslisted in LQ 45 Index.The research was using qualitative desriptive analysis and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coeffient, coefficient of determination, hypothesis testing.The result of regression are liquidity, solvability and profitability have a negative effect on stock prices at the Companies listed in the LQ 45 Index.The results analysis of the correlation coefficient and determination coefficient is known that there is a medium relationship between liquidity, solvability and profitability of stock prices and stock prices are more influenced by other factors not examined in this research. The results of F testit is known that liquidity, solvability and profitability have a significant effect on stock prices at the Companies listed in the LQ 45 Index simultaneously. The results of the t test it is known that partially liquidity and solvability have a significant effect and profitability has no significant effect on stock prices at the Companies listed in the LQ 45 Index.The suggestion of this research is that the company should manage current assets optimally to increase revenue, control the use of debt, and distribute dividends to investors so that investors are interested in investing capital in the company.
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Octavia Elisabeth Silalahi; Liper Siregar; Parman Tarigan; Sepbeariska Manurung
SULTANIST: Jurnal Manajemen dan Keuangan Vol 6, No 1 (2018): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.004 KB) | DOI: 10.37403/sultanist.v6i1.118

Abstract

Purpose of this research is to discribe of receivable turnover, inventory turnover and profitability and the influence of receivable turnover and inventory turnover on the profitability at Sub Sector Food and Beverage Companies listed in the Indonesia Stock Exchange. The research design used library research. The analysis data technique such as: assumption classic test, qualitative and quantitative descriptive analysisThe regression is Ŷ = 0,019 - 0,002 X1 + 0,014 X2.Correlation coefficient is 0,874 and RSquare value is 0,764. The research hypothesis is rejected, means that receivable turnover and inventory turnover have a significant effect on profitability in Sub Sector of Food and Beverage Company simultaneously. And partially for receivable turnover H0 is accepted, means that receivable turnover has effect but insignificant on profitability, for inventory turnover H0 is rejected, it means that inventory turnover has a significant effect on profitability at Sub Sector Food and Beverage Companies listed in the Indonesia Stock Exchange.           The research suggest, company should improve sales and management should pay more attention to receivable turnover and inventory turnover as one way to improve the profitability of the company. For further researchers to expand the discussion of various other factors that influence profitability.                                                                                                Keywords: Receivable Turn Over, Inventory Turn Over and Profitability.
DAMPAK STRUKTUR MODAL DAN STRUKTUR ASET TERHADAP NILAI PERUSAHAAN PADA PT MERCK, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Alvia Misdayana; Yansen Siahaan; Christine Dewi Nainggolan; Sepbeariska Manurung
SULTANIST: Jurnal Manajemen dan Keuangan Vol 7, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v7i2.155

Abstract

Berbagai cara dilakukan para manajer untuk menghadapi persaingan bisnis, salah satunya adalah dengan meningkatkan nilai perusahaan. Beberapa faktor yang mempengaruhi nilai perusahaan suatu perusahaan seperti struktur modal dan struktur aset. Tujuan penelitian ini adalah untuk mengetahui gambaran struktur modal, struktur aset dan nilai perusahaan pada PT Merck, Tbk yang terdaftar di Bursa Efek Indonesia, dan untuk mengetahui pengaruh struktur modal dan struktur aset terhadap nilai perusahaan pada ada PT Merck, Tbk yang terdaftar di Bursa Efek Indonesia baik secara simultan dan parsial. Penelitian ini digunakan dengan menggunakan analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Objek penelitian ini adalah laporan keuangan PT Merck, Tbk yang terdaftar di Bursa Efek Indonesia. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah uji asumsi klasik, analisis regresi linier berganda, koefisien korelasi dan koefisien determinasi dan uji hipotesis. Hasill penelitian ini dapat disimpulkan bahwa nilai rata-rata struktur modal mengalami fluktuasi dan cenderung meningkat, nilai rata-rata struktur aset mengalami fluktuasi dan cenderung meningkat, nilai rata-rata nilai perusahaan mengalami fluktuasi dan cenderung menurun, hasil pengujian regresi linear struktur modal dan struktur aset berpengaruh negatif terhadap nilai perusahaan pada PT Merck, Tbk yang terdaftar di Bursa Efek Indonesia, hasil koefisien korelasi dan koefisien determinasi diperoleh nilai korelasi atau hubungan yang sangat kuat antara struktur modal dan struktur aset dengan nilai perusahaan, hasil uji F diperoleh bahwa struktur modal dan struktur aset berpengaruh signifikan terhadap nilai perusahaan, hasil uji t struktur modal dan struktur aset berpengaruh signifikan terhadap nilai perusahaan secara parsial
PENGENDALIAN INTERN PIUTANG UNTUK MEMINIMALKAN PIUTANG TAK TERTAGIH KP-RI JAYA DINAS P DAN K KABUPATEN SIMALUNGUN Efriliana Naibaho; Supitriyani Supitriyani; Sepbeariska Manurung; Nelly Ervina
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.106

Abstract

Dalam pengendalian intern terdapat syarat pemberian pinjaman yang harus dijalankan dengan baik.Fungsi-fungsi yang berkaitan dengan penagihan maupun pemberian kredit dipisahkan sesuai dengan bagian atau fungsinya masing-masing. Analisis pemberian pinjaman juga salah satu cara untuk dapat mengendalikan piutang tak tertagih yang ada pada koperasi.Tujuan penelitian ini adalah: untuk mengetahui pengendalian intern piutang dan piutang tak tertagih pada KP-RI Jaya Dinas P dan K Kabupaten Simalungun dan untuk mengetahui faktor penyebab piutang tak tertagih meningkat pada KP-RI Jaya Dinas P dan K Kabupaten Simalungun.Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif.Objek penelitian ini adalah laporan rapat anggota tahunan pada KP-RI Jaya Dinas P dan K Kabupaten Simalungun periode 2013 sampai 2017.Pengumpulan data dilakukan dengan metode dokumentasi dan metode wawancara.Teknik analisis yang digunakan adalah analisis deskriptif kualitatif dan analisis induktif.Hasil analisis dapat disimpulkan bahwa pengendalian intern piutang untuk meminimalkan piutang tak tertagih belum berjalan efektif dimana penagihan piutang yang dilakukan oleh pihak koperasi hanya menggunakan dua kebijakan yaitu melalui telepon dan kunjungan personal, faktor intern dan faktor ekstern juga menyebabkan adanya piutang tak tertagih.Hasil penelitian ini menyarankan sebaiknya membuat surat perjanjian diawal pinjaman untuk mengambil tindakan apabila suatu saat terjadi penunggakan angsuran dan praktik yang sehat serta syarat pemberian pinjaman lebih dimaksimalkan.Kata kunci: Pengendalian Intern, Piutang Tak Tertagih
PENGARUH LEVERAGE, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PT JAKARTA SETIABUDI INTERNASIONAL, TBK. YANG TERDAFTAR DI BURSA EFEK INDONESIA Virya Shanti; Liper Siregar; Ady Inrawan; Sepbeariska Manurung
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.115 KB) | DOI: 10.37403/financial.v5i1.87

Abstract

The purpose of this research are to find out the description of leverage, profitability, dividend policy and company value and to determine the effect of leverage, profitability, and dividend policy on the value of the company both simultaneously and partially at PT Jakarta Setiabudi Internasional, Tbk. registered on the Indonesian Stock Exchange. This research was conducted using qualitative descriptive analysis methods and quantitative descriptive analysis. The method used to analyze the data in this study is the classical assumption test, multiple linier regression analysis, the correlation coefficient, coefficient of determination, and hypothesis test (F test and t test). Testing is performed using the SPSS Version 20 software program.The results of the research can be summarized of follows: 1) Leverage and profitability fluctuate and tend to decline while dividend policies and corporate values fluctuate and tend to increase 2) Regression results indicate that there is a positive influence between leverage, profitability, dividend policy on the value company at PT Jakarta Setiabudi Internasional, Tbk. registered on the Indonesian Stock Exchange.Suggestions from this research are companies should make efficient use of costs and use equity effectively to increase sales so that profits increase and profitability will also increase. Companies should also pay attention to debt management, profitability and company dividend policies. Keywords: Leverage, Profitability, Dividend Policy, and Company Value
DAMPAK LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Sepbeariska Manurung; Hamidah Anggi Pratiwi Lubis
JISOS: JURNAL ILMU SOSIAL Vol. 1 No. 7: Agustus 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Leverage (DAR) dan Profitabilitas (GPM) terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Pertambangan Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia periode 2016-2020. Penelitian yang digunakan adalah jenis penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan yang diambil melalui www.idx.co.id. Pengujian yang digunakan adalah uji asumsi klasik, uji regresi berganda dan sederhana, uji koefisien determinasi dan uji hipotesis. Data diolah dengan menggunakan program SPSS versi 22. Hasil pengujian uji asumsi klasik menyatakan bahwa model regresi dalam penelitian berdistribusi normal dan tidak terjadi gejala heteroskedastisitas, multikolinearitas dan autokorelasi. Hasil uji F menunjukkan bahwa secara bersama-sama variabel Leverage dan Profitabilitas berpengaruh signifikan terhadap Nilai Perusahaan. Hasil pengujian koefisien determinasi menunjukkan 57,7% yang berarti Leverage dan Profitabilitas memberikan kontribusi sebesar 57,7% terhadap Nilai Perusahaan, sedangkan sisanya sebesar 42,3% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Pertumbuhan Laba Pada Perusahaan Sub Sektor Pertambangan Batu Bara Yang Terdaftar di Bursa Efek Indonesia Sepbeariska Manurung; Rani Nilawaty Saragih
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 1 No. 2 (2023): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v1i3.248

Abstract

This research used quantitative research methods using secondary data in the form of financial statements taken through the financial statements of coal mining sub-sector companies listed on the Indonesia Stock Exchange from 2017 to 2021. The company sample consisted of 19 companies using the purposive sampling. This study aims to determine the effect of cash turnover and receivables turnover on profit growth. Classical assumption testing, multiple linear regression testing and hypothesis testing were used to analyze the data in this research. The results of the classical assumption test stated that the regression model in the study was normally distributed and there were no symptoms of heteroscedasticity, multicollinearity and autocorrelation. The results of the hypothesis test in this study show that simultaneously the acquisition of Fcalculate < Ftable values (1.244 < 3.23) or significance > 0.05 (0.299 > 0.005), which means that cash turnover and receivable turnover has no significant effect of profit growth.
Co-Authors Ady Inrawan Alvia Misdayana Christine D. Nainggolan Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Loist Debi Eka Putri Efendi, Efendi Efriliana Naibaho Hamidah Anggi Pratiwi Lubis Jubi Jubi Julyanthry Julyanthry Liper Siregar Musa F. Silaen Nelly Ervina Octavia Elisabeth Silalahi Parman Tarigan Rani Nilawaty Saragih Rosma Simangunsong Supitriyani Supitriyani Tri Ade Tiya Virya Shanti Yansen Siahaan