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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter JURNAL MUTIARA AKUNTANSI Proceeding of National Conference on Accounting & Finance Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Bisnis Net : Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma)

Ningsih, Heny Triastuti Kurnia

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Author-ID : 827174

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating (Studi pada Perusahaan Manufaktur yang terdaftar di BEI) Ningsih, Heny Triastuti Kurnia
JURNAL MUTIARA AKUNTANSI Vol 2 No 1 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 1 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.822 KB)

This research aims to examine the relationship between Corporate Social Responsibility and Profitability Ratios partially and simultaneously the Company Value and Profitability Ratios To determine whether moderate the Corporate Social Responsibility of the value of companies listed on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange as many as 136 companies. The sampling method in this study using purposive sampling method by 88 companies. Data collection methods used in this research is the method of documentation. The data were analyzed using linear regression, and partial uj on Regressioan Analysis Multiple methods previously have fulfilled classical assumption test. The results showed that no significant influences of Corporate Social Responsibility to the Value Manufacturing Company listed on the Indonesia Stock Exchange. There is a significant influence on Return On Equity to Value Manufacturing Company listed on the Indonesia Stock Exchange and profitability ratio (ROE) is not a variable that is able to moderate the Corporate Social Responsibility of the value of companies listed on the Indonesia Stock Exchange.Keywords: Corporate Social Responsibility, Return On Equity, Corporate Values

Hedging Decisions and Its Affecting Factors on Mining Companies Listed in the Indonesian Sharia Stock Index (ISSI) Rahayu, Sri; Zufrizal, Zufrizal; Astuty, Widia; Triastuti, Heny
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): 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.v3i4.1277

International trade encourages increased competition as well as volatility in market prices, which causes uncertainty or increased business risk in maintaining business. The risk of fluctuations in foreign exchange rates is the biggest risk that affects international trading activities, so to reduce the impact of this risk a company needs to carry out risk management by carrying out hedging activities. This study aims to determine and explain the effect of leverage (Debt to Equity Ratio), liquidity (Current Ratio), firm size, and profitability (Return On Asset) on hedging decisions in companies listed on the Indonesian Sharia Stock Index (ISSI) for the period 2016- 2018. The sample selection in this study used a purposive sampling method and obtained a sample of 12 mining companies. The method of analysis used in this research is logistic regression method. Based on the research results, it shows that the Debt to Equity Ratio, Current Ratio, and firm size have an effect on hedging decisions, while Return on Assets has no effect on hedging decisions.

Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating (Studi pada Perusahaan Manufaktur yang terdaftar di BEI) Heny Triastuti Kurnia Ningsih
JURNAL MUTIARA AKUNTANSI Vol 2 No 1 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 1 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.822 KB)

This research aims to examine the relationship between Corporate Social Responsibility and Profitability Ratios partially and simultaneously the Company Value and Profitability Ratios To determine whether moderate the Corporate Social Responsibility of the value of companies listed on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange as many as 136 companies. The sampling method in this study using purposive sampling method by 88 companies. Data collection methods used in this research is the method of documentation. The data were analyzed using linear regression, and partial uj on Regressioan Analysis Multiple methods previously have fulfilled classical assumption test. The results showed that no significant influences of Corporate Social Responsibility to the Value Manufacturing Company listed on the Indonesia Stock Exchange. There is a significant influence on Return On Equity to Value Manufacturing Company listed on the Indonesia Stock Exchange and profitability ratio (ROE) is not a variable that is able to moderate the Corporate Social Responsibility of the value of companies listed on the Indonesia Stock Exchange.Keywords: Corporate Social Responsibility, Return On Equity, Corporate Values

The effect of regional tax and regional retribution on regional expenditure in local governments of North Sumatera Province Heny Triastuti Kurnia Ningsih
Proceedings of AICS - Social Sciences Vol 7 (2017): 7th AIC in conjuction ICMR 2017 Universitas Syiah Kuala October 2017
Publisher : Proceedings of AICS - Social Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.815 KB)

The purpose of this research is to examine the significant impact of Regional Tax and Regional Retribution to Regional Expenditure in Regency/City at North Sumatera Province. The method used is using time series data design with 33 Regency/City consisting of 25 Regency and 8 City at North Sumatera Province as a sample. This research is done for 2012-2015 period. This research utilizes secondary data. The data are taken from Badan Pusat Statistik (BPS) of North Sumatera Province. The data which is analyzed in this research are collected through the region budget of Revenue and Expense and the realization region budget of Revenue and Expense. The data which have already collected are processed with classic assumption test before hypothesis test. Hypothesis test in this research use double regression with partially test (t test), simultaneously test (F test) and coefficient determination test (R2). The result of this research shows that partially Regional Tax and Regional Retribution have a positive significant impact to the Regional Expenditure in Regency/City at North Sumatera Province. Local Tax and Local Retribution have a positive significant impact to the Local Expenditure in Regency/City at North Sumatera Province.

Financial Performance Assessed From Economic Value Edded (EVA) and Market Value Added (MVA) Cases in the Cosmetics Sub-Sektor and Household Needs Listed On the BEI Heny Triastuti Kurnianingsih; Sri Rahayu
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): 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.v3i4.1351

Assessment of financial performance is an activity that is very important for companies, especially investors as a material consideration in making investment decisions. The methods used to measure financial performance include the ecomonic value added and market value added The purpose of this study is to determine of financial performance using EVA and MVA method in the cosmetics sub-sector and household need listed on the BEI and what factors cause negative eva and mva value in the company. The analysis technique used is quantitative descriptive analysis with samples of 3 companies. The results of the study indicate that PT. Akasha Wira Internasional Tbk has a negative EVA value for 2013-2015 year and positive value for 2016-2017 year. Whereas, MVA is positive value for 2013-2016 year and negative value in 2017 year. PT. Martina Berto Tbk has EVA and MVA which are negative value during the study period, namely 2013-2017 year. PT. Unilever Indonesia Tbk has EVA and MVA which are positive value during the study period, namely 2013-2017 year. EVA is negative value because the rate of return on net operating profit after tax (nopat) is less than capital charges. Whereas, MVA is negative value because value of the company is less than invested capital.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY DAN CURRENT RATIO TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Khairutdin Sembiring; Heny Triastuti Kurnianingsih; Lusi Elviani Rangkuti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This study entitled "The Effect of Current Ratio and Disclosure of Corporate Social Responsibility on Earning Response Coefficient in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX)". The purpose of this study is to explain how much influence the Current Ratio and disclosure of Corporate Social Responsibility have. simultaneously on the Earning Response Coefficient of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a quantitative descriptive study with data analysis techniques used, namely multiple linear regression and hypothesis testing (t test and f test). In this study, the sampling technique used was purposive sampling. The data collection technique in this study is documentation, by collecting data on financial statements and annual reports of companies listed on the Indonesia Stock Exchange in 2018-2020. The results of the partial test (t test) show that the variable Current Ratio has no effect on the Earning Response Coefficient. This is indicated by tcount t table (0.780 1.984). Meanwhile, the CSR Disclosure variable has no effect on the Earning Response Coefficient. This is indicated by the value of tcountttable (-1.551.994). While the results of the simultaneous test (f test) of the two independent variables on the dependent variable show that the acquisition of the value of Fcount Ftable (0.309 3.10), meaning that the Current Ratio (X1) and CSR Disclosure (X2) simultaneously have no significant effect on Earning Response. Coefficient on food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020.

PENGARUH NETWORKING CAPITAL , CASH FLOW dan GROWTH OPPORTUNITY TERHADAPRETURN ON ASSET (ROA) DI PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayu Indriani; Heny Triastuti Kurnia Ningsih; Zenni Riana; Sri Elviani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study was to determine whether Net Working Capital, Cash Flow and Growth Opportunity partially or simultaneously affect the Return On Asset (ROA) of the Textile and Garment Sub-Sector Companies listed on the IDX. Data collection techniques are using secondary data taken from Indonesia Stock Exchange website, Multiple Linear regression Analysis Technique, Hypothesis Test, namely T Test and F Test, Determination Coefficient Test using the SPSS Version 20 application.The results of this study reveal that the Net Working Capital variable partially does not have a significant effect on Return On Asset, the Cash Flow variable partially has no significant effect on Return On Asset, and Growth Opportunity partially has a significant effect on Return On Assets, while the Net Working Capital variable has no significant effect on Return On Asset. Simultaneously, Cash Flow and Growth Opportunity have no effect on Return On Assets.

ANALISIS KINERJA KEUANGAN MENGGUNAKAN LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR KIMIA YANG TERDAFTAR DI BEI Desi Anggraini Sitompul; Farida Khairani Lubis; Lusi Elviani Rangkuti; Heny Triastuti Kurnia Ningsih
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to observe the financial condition of chemical sub-sector companies listed on the Indonesia Stock Exchange, which is viewed from the calculation of financial ratios, such as liquidity, solvency and profitability ratios. The subjects of this research are several chemical manufacturing companies, one of which is PT. Various Gas Industries, PT. Budi Starch Sweetener, PT. Madusari Murni, PT. Indo Acitama. PT. Chandra Asri Petrochemical, PT. Barito Pacific, and PT. Intan Wijaya International. While the object of this research is financial reporting which is the subject of the research, from 2017 to 2019. The data collection technique used is documentation, in the form of annual financial reporting. Analysis of the data used is descriptive analysis. The results of this study explain that the performance of the chemical sub-sector company using financial ratios, which is seen from the current ratio, quick ratio, cash ratio, debt to asset ratio, debt to equity ratio and return on equity is in poor condition. Meanwhile, the net profit margin and gross profit margin were in good condition.

PENGARUH PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi kasus Mahasiswa akuntansi Universitas Islam Swasta Di Kota Medan) Heny Triastuti Kurnia Ningsih; Adella Oktaviani Simbolon
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to analyze the effect Of Information Technology Misuse and Student Integrity Towards Academic Fraud Behavior Of Accounting Students As Prospective Accountant at Islamic Private Universities in Medan. The research data was obtained from questionnaires by looking for samples using Slovin Technique. Data collection techniques use Library Research and Field Research. The data analysis technique used is Descriptive Statistics Analysis, Data Trend, Validity Test, Reliability Test, Classical Assumption Test, Quantitative Analysis, T Test, F Test and Determination Test. The type of research used is Descriptive Analysis Technique using SPSS version 15. The results of the study are: 1) There is no significant effect of Information Technology Misuse towards academic fraud behavior of accounting students as prospective accountant. 2) There is a significant effect of integrity student towards academic fraud behavior of accounting students as Prospective accountant. 3) There is a significant effect of Information Technology Misuse and Student Integrity towards academic fraud behavior of accounting students as prospective accountant

ANALISIS CAPITAL BUDGETING DALAM MENINGKATKAN KEPUTUSAN INVESTASI PADA PT. SAMUDERA INDONESIA Heny Triastuti Kurnia Ningsih; Sonia Fara Diba
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 1 (2018): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The research aims to analyze whether capital budgeting plays the role to improve investment decisions in the PT. Samudera Indonesia. The instrument used for data collection in this research is document of the company in spanning 2011-2016 and process of analyzing involves capital costs data. The results show that the effect of capital budgeting does not play the role to increase the value of the investment decision in 2014 and 2016, while in 2012, 2013 and 2015 value of DER is contributed to increase the investment decisions. Some factors that might influence the level of investment decisions are sales stability, asset structure, funding structure, profitability, taxes, controlling, management attitude, lender attitude, and rating appraisal agency, market condition, internal condition of company and financial flexibility.

Co-Authors Adella Oktaviani Simbolon Angelia Alfatwa Rusandi Siregar Ayu Indriani Bildanur Mauli Ginting Desi Anggraini Sitompul Emia Fepa Yosa Farida Khairani Lubis Febrizal Adil Lubis Ismayanti Polem Khairul Amri Manurung Khairutdin Sembiring Lusi Elviani Rangkuti Lutfhie Rendy Nugroho Mhd SyaifulAmri Sinaga Muhammad Joni Barus Muliati Fitri Rindi Antika Br Damanik Shofwan Andri Sonia Fara Diba Sri Elviani Sri Rahayu SRI RAHAYU Widia Astuty Windy Salsa Febrianti Zenni Riana Zufrizal

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