Jurnal Sistem Informasi, Akuntansi dan Manajemen

Dampak Kenaikan Angka Inflasi dan Faktor Produk Domestik Regional Bruto (PDRB) Terhadap Masalah Pengangguran di Sumatera Utara dalam Jangka Waktu 2010-2020

HARI JAYA SINAGA — Mon, 03 Feb 2025 00:00:00 +0000

This study aims to determine the level and size of unemployment in North Sumatra, which is affected by inflation and GRDP (Gross Regional Domestic Product) simultaneously and partially during 2010-2020.
In quantitative research methods, 330 observations are used to measure multiple linear regression, and the results for the regression equation: Y = 5.81 + 0.10 X1 - 0.08 X2. In the t-test, the result of t-Count > t-Table (8.670182 > 1.649949) shows that inflation has a positive and significant effect and significance on the unemployment rate, and the result of -t Count < -t Table (-4.233704 < -1.649949) shows that GRDP has a negative value and significant effect on the unemployment rate. It also shows that inflation and GERD can influence the occurrence of inflation. The R2 quadratic test result of 0.454794 shows that inflation and GRDP contribute 45.47% to the unemployment rate. In contrast, the remaining 54.53% are brought about by additional variables that are not part of this research model

Analisis Kinerja Keuangan pada PT HM Sampoerna Tbk dengan Pendekatan Rasio Likuiditas dan Profitabilitas

Jey Bremana Ramadan Lubis, Arfan Ikhsan — Mon, 03 Feb 2025 00:00:00 +0000

This research aims to analyze the financial performance of PT HM Sampoerna Tbk for the 2019–2023 period using profitability and liquidity ratios. The study evaluates the company's ability to meet its financial obligations and generate financial outcomes. The method used includes ratio analysis, such as the current ratio, quick ratio, cash ratio, net profit margin (NPM), return on equity (ROE), and return on assets (ROA) which are compared with industry standards. The research results show 172% in 2023, below the industry standard of 200%. The quick ratio and cash ratio have also decreased drastically, with a cash ratio of only 12% in 2023, far below the standard of 50%. On the profitability side, NPM, ROA, and ROE have also decreased, with NPM of 7% and ROA of 15% in 2023, both below industry standards. In conclusion, PT HM Sampoerna Tbk needs to improve its liquidity and profitability to maintain competitiveness in the industry

Analisis Pengaruh Debt to Equity Ratio (DER) Current Ratio (CR) dan Return on Asset (ROA) Terhadap Harga Saham PT Ultrajaya Milk Industry & Trading Company Tbk Periode 2019-2023

Rahel Purba Rahel — Mon, 03 Feb 2025 00:00:00 +0000

The purpose of this study was to analyze the effect of debt-equity ratio (DER), current ratio (CR), and return on assets (ROA) on the share price of PT Ultrajaya Milk Industry & Trading Company Tbk during 2019-2023. This research method is quantitative using secondary data obtained from the company's financial statements. The results of this study indicate that DER, CR, and ROA partially have an insignificant effect on the company's stock price. The coefficient of determination (R²) value of 38.8% indicates that the variation in stock prices is only partially explained by the DER, CR, and ROA variables, and the remaining 61.2% is influenced by other factors outside the research model. The study concludes that although financial ratios such as DER, CR, and ROA are important, other factors such as market conditions and economic sentiment may have a greater impact on the movement of a company's stock price.

Peran Akuntansi Manajemen dalam Pengambilan Keputusan Strategis

Diah Tri Utami Putri — Mon, 03 Feb 2025 00:00:00 +0000

Information about management accounting systems (MAS) is needed for high-quality decision-making in business. Therefore, MAS must be developed and organized properly. This study aims to analyze the role of management accounting in corporate strategic decision-making. The research methodology used is a Literature Case Study (library research) is a data collection technique that involves researching books, literature, records, and various reports related to the problems faced. This study concludes that the management accounting system is the organization's main source of information needed in managerial decision-making. Strategic management accounting is no longer just a provider of information, instead, they can participate as an integral member of the strategic decision-making team.

Pengaruh Kemiskinan dan Pengangguran Terhadap Pertumbuhan Ekonomi di Sumatera Utara

Alda Eliya Nasution — Mon, 03 Feb 2025 00:00:00 +0000

Poverty and unemployment are major challenges for economic development in developing countries, including Indonesia. This study aims to analyze the impact of unemployment and poverty rates on economic growth in North Sumatra Province. Through secondary data analysis from the Central Statistics Agency (BPS), the results of the study indicate a significant negative relationship between unemployment and poverty on economic growth, which is reflected in the decline in the province's Gross Domestic Product (GDP).

Macro Economics Perspective on Sustainability Development Goals (SDGs) Indexs in 5 ASEAN Country

Muhammad Isa Alamsyahbana, Rachmad Chartady, Syaiful Bahri, Livia Antania — Mon, 03 Feb 2025 00:00:00 +0000

This study aims to explore the relationship between macroeconomic factors (GDP, inflation, dollar exchange rate) and the achievement of the Sustainable Development Goals (SDGs) in Indonesia, Singapore, Thailand, the Philippines, and Malaysia. This quantitative research uses secondary data in the form of panel data from the 2017-2022 period. The data collection technique was carried out through secondary data collection, while the data analysis used panel regression with EViews 12 software. The results show that the inflation rate has a significant effect on the achievement of the SDGs, while GDP and the dollar exchange rate do not have a significant relationship. These findings emphasize the importance of controlling inflation in supporting sustainable development and provide insights for policymakers to design more effective development strategies.

Analisis Komparatif Saham PT Tempo Scan Pacific Tbk dan PT Unilever Indonesia Tbk Tahun 2021-2023 dengan Rasio Fundamental

Eicha Febrianti Hasnah, Rara Nagita Syawalinda, Sandra Audina — Fri, 31 Jan 2025 00:00:00 +0000

Tempo Scan Pacific (TSPC) and PT Unilever Indonesia Tbk (UNVR) in the 2021-2023 period, as well as comparing the financial performance of the two to provide a clear picture of investment prospects. The analysis results show that PT Tempo Scan Pacific has a more stable performance with a consistent increase in EPS and a relatively low DER, indicating a healthier financial position. In contrast, PT Unilever Indonesia experienced a continuous decline in EPS and had a high DER, indicating a large dependence on debt to finance operations. Even though Unilever's PER is higher, which indicates an expensive share valuation, declining financial performance and the issue of a boycott of Unilever open up opportunities for TSPC to gain market share. Based on the analysis results, PT Tempo Scan Pacific is more attractive as an investment choice because it has greater growth potential, especially in the Indonesian domestic market, with the prospect of faster profits in the short term.

Pengaruh Rasio Likuiditas Current Ratio dan Quick Ratio Terhadap Kinerja Keuangan (ROA) pada PT. GarudaFood Putra Putri Jaya Tbk

Natasya Angel Elizabeth Panjaitan — Fri, 31 Jan 2025 00:00:00 +0000

Knowing the effect of Liquidity ratios on PT's financial performance. GarudaFood Putra Putri Jaya Tbk is the aim of this research. Quantitative Descriptive was used as a method in this research. The sample for this research is the financial report of PT. GarudaFood is in the form of data obtained through the annual report on the GarudaFood website for five years (2019-2023). The hypothesis testing used is multiple linear regression, namely Simultaneous Test and Partial Test. The research results obtained partially show that the Liquidity Ratio (Current Ratio) does not have a significant effect on Financial Performance (ROA) and the Liquidity Ratio (Quick Ratio) does not have a significant effect on Financial Performance (ROA). Simultaneously, the Current Ratio and Quick Ratio influence Financial Performance (ROA). The total coefficient of determination (R. Square) of 0.550 states that the two variables influence ROA of 55%, while 45% is influenced by variables outside the research.

Pengaruh Struktur Modal dan Likuiditas dalam Meningkatkan Profitabilitas pada PT Unilever Indonesia Tbk. Tahun 2019-2023

Patricia Yosephine Syahrani Marbun — Fri, 31 Jan 2025 00:00:00 +0000

This test was organized to see in case there is an impact of capital structure and liquidity on the profitability of PT Unilever Indonesia. To prove this influence, this test makes use of quantitative test methods to produce more accurate data. The data source obtained secondarily comes from the 2019-2023 periodical report of PT Unilever Indonesia Tbk. To prove the existing hypothesis, this research uses descriptive statistic tests, multiple linear regression analysis, t-test, f-test, and determinant coefficients. Partially, the result of this test shows that there is no valid impact of Debt Equity to Ratio (DER) as an indicator of capital structure and Current Assets as an indicator of liquidity on entity gain as scaled by Return on Equity (ROE). This is because the test results carried out are greater than the threshold or standard, namely 0.05

Pengaruh ROA, DER, dan EPS Terhadap Return Saham (Studi Kasus pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Periode 2018-2022)

Fri, 31 Jan 2025 00:00:00 +0000

In this increasingly modern era, many people invest in addition to getting profits, it can also maintain the value of money or wealth from inflation. The purpose of this study is to determine how ROA, DER, and EPS impact the stock returns of companies in the financial sector listed on the Indonesia Stock Exchange from 2018 to 2022. The population in this study were banking sub-sector financial sector companies listed on the IDX for the period 2018-2022, this sample was determined by purposive sampling technique, with predetermined criteria, so that 35 banking sub-sector financial sector companies were obtained that qualified as samples. The secondary data used in this study are historical data from the company's financial statements. Quantitative methods are used in this study. The results showed that the ROA and DER variables did not affect stock returns partially (t-test). While the EPS variable influences stock returns partially (t-test). Simultaneously (f test) the independent variables, namely, ROA, DER, and EPS have a joint influence on stock returns.

Pengaruh Aset Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

Fri, 31 Jan 2025 00:00:00 +0000

The purpose of this research is to examine the size of deferred tax assets and company size to predict earnings management carried out by company managers. With purposive sampling, 102 manufacturing companies listed on the Indonesia Stock Exchange were collected in 2018-2020. The data was then processed using multiple regression analysis. The research results prove that deferred tax assets and company size influence predicting earnings management carried out by company management. The research results also show that Deferred Tax Assets and Company Size simultaneously and partially influence earnings management. This research answers the hypothesis that deferred tax assets and company size influence predicting earnings management.

Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di BEI Periode 2021-2023

Mutiara Dwi Ramadani — Fri, 31 Jan 2025 00:00:00 +0000

This study aims to determine the influence of the board of directors, audit committee, and company size on the financial performance of mining companies listed on the IDX for the 2021-2023 period. The method used is a quantitative approach with multiple linear regression analysis. The research population includes mining companies listed on the IDX with a purposive sampling technique. The result of the study shows that individually, the board of directors and the audit committee have no influence on the company’s financial performance. In contrast, company size has a negative influence on financial performance. Overall, the board of directors, audit committee, and the size of the company have no effect on the company’s financial performance.

Pengaruh Rasio Keuangan terhadap Kinerja Keuangan PT. Kedawung Setia Industrial Tbk

Widya Ayu Utami — Fri, 31 Jan 2025 00:00:00 +0000

This study aims to examine the effect of financial ratios on the financial performance of PT Kedawung Setia Industrial Tbk during the period 2019 to 2023. The financial ratios analyzed include the Current Ratio, Liabilities to Assets (DAR), and Liabilities to Equity (DER), while financial performance is measured using Return on Assets (ROA). The research method used is quantitative descriptive using secondary data in the form of PT KDSI's annual financial reports. The data were analyzed using multiple linear regression with the aim of determining the effect of these ratios on ROA. The research results illustrate that the Current Ratio, DAR, and DER do not have a significant effect on ROA. The Current Ratio has a positive effect on the company's liquidity but does not have a significant impact on profitability. DAR shows a negative effect on ROA but is not significant, while DER has a positive effect but is not significant on the company's profitability. Simultaneously, the three financial ratios also do not have a significant effect on financial performance as measured by ROA.

Pengaruh Penerapan Etika Profesi Staf Perpustakaan Terhadap Kepuasan Mahasiswa Dalam Penggunaan Layanan Perpustakaan (Studi Empiris pada Mahasiswa Universitas Negeri Medan)

Hoza Trianingsih, Nindy Jaya Pramesti — Fri, 31 Jan 2025 00:00:00 +0000

This study aims to analyze the impact of the implementation of professional ethics by library staff on student satisfaction in utilizing library services at Universitas Negeri Medan. Using a quantitative method with a survey approach, data were collected from 50 students who regularly use library services. The linear regression analysis results indicate that the implementation of professional ethics by library staff has a significant and positive effect on student satisfaction. The F-test yielded a significance value of 0.000, indicating that the regression model is statistically significant. Additionally, the T-test shows that the variable of professional ethics implementation by library staff significantly influences student satisfaction. These findings highlight the importance of implementing professional ethics to enhance the quality of library services and user satisfaction