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PENGARUH LIKUIDITAS, AKTIVITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR KABEL YANG TERDAFTAR DI BURSA EFEK INDONESIA Lase, Agustian Zisokhi; Jubi, Jubi; Susanti, Elly; Putri, Debi Eka
SULTANIST: Jurnal Manajemen dan Keuangan Vol 7, No 1 (2019): Juni: 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

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Abstract

The objectives of this research are 1. Identify the liquidity, activity, profitability and value of sub sector cable company listed on Indonesian stock exchange. 2. Identify the liquidity, activity, profitability effect to the value of sub sector cable company listed on Indonesian stock exchange simultaneously or partially. This research was done by using the method of qualitative descriptive and quantitative descriptive analysis. The objectives this research used sub sector cable company listed on Indonesian stock exchange. The data was collected by using documentation method. The analytical techniques used are classical assumption test, multiple linear analysis, correlation coefficient  determination coefficient and hypothesis test.The result of multiple linear regression test had a negative effect to the value of the company. The results of the correlation coefficient and correlation determination analysis concluded that liquidity, activity, and profitability, have a strong connection with the company value and influenced by another variable. Simultaneous test results obtained that liquidity, activity, and profitability influence don't have a significant effect to the company value.This research suggests that the company should increase sale, accelerate debt collection, minimize operational cost and stabilize dividend development to the investor, so it can increase the company profits Keywords : Liquidity, Activity, Profitability and Company Value
PENGARUH KOMPETENSI DAN PRESTASI KERJA TERHADAP PROMOSI JABATAN PADA (PDAM) TIRTAULI CABANG I PEMATANGSIANTAR Prasetio, Edy Teguh; Lie, Darwin; Butarbutar, Marisi; Putri, Debi Eka
SULTANIST: Jurnal Manajemen dan Keuangan Vol 7, No 1 (2019): Juni: 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

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Abstract

The objectives of this study are: 1) To find out the description of competency, work performance and promotion in the Regional Water Supply Company (PDAM) Tirtauli Branch I Pematangsiantar. 2) To find out the effect of competency and work performance on promotion in the Regional Water Supply Company (PDAM) Tirtauli Branch I Pematangsiantar both simultaneously and partially.             The results of the study can be summarized as follows: 1) Competence, work performance and promotion are good. 2) The results of the regression analysis are ? = 3.943 + 0.770X1 + 0.345X2 meaning that competency and work performance have a positive and significant effect on job promotion. 3) The results of the correlation analysis obtained nilair = 0.787, meaning that there is a strong and positive relationship between competence and work performance with promotion. 4) Obtained the coefficient of determination R = 0.619 means that the high and low of promotion can be explained by competence and work performance by 39.0%. 5) The research hypothesis H0 is rejected, meaning that competence and work performance have a positive and significant effect on job promotion in the Regional Water Supply Company (PDAM) Tirtauli Branch I Pematangsiantar both simultaneously and partially. Keywords: Competence, Job Performance, and Job Promotion
PENGARUH KARAKTERISTIK INDIVIDU DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH UPT SAMSAT PEMATANGSIANTAR Desyinta, Devi; Lie, Darwin; Efendi, Efendi; Putri, Debi Eka
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Publisher : STIE SULTAN AGUNG

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Abstract

The result of this study can be summarized as follows: 1. Individual Characteristic and Work Environment on Employee Performance are good. 2. The analysis regression is ? = 20,910 + 0,816X1 + 0,399X2 have a positive influence between individual characteristic and work environment to employee performance. 3. The correlation result of r = 0,799, the analysis correlation have a moderately high and positive correlation between individual characteristic, work environment with the employee performance. 4. The result of coefficient of determination can be explained the level of employee performance is 63.90%, and the remaining 36.10% is explained by other factors not discussed in this study. From the results of the processing and calculation of the questionnaire, the authors concluded that the individual characteristics and work environment conducted by the Badan Pengelolaan Pajak dan Retribusi Daerah UPT SAMSAT Pematangsiantar had a positive and significant effect on employee performance. This is evidenced by simultaneous hypothesis testing, where the results of the test are calculated (36,214 )> ftabel (3.23) with a significance level of 0,000 < 0,05. Keywords: Individual Characteristic, Work Environment, and Employee Performance
PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP LABA PERUSAHAAN PADA PT PP LONDON SUMATERA INDONESIA,TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Januarsah, Irpan; Jubi, Jubi; Inrawan, Ady; Putri, Debi Eka
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG

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Abstract

The purpose of this research is to know the description of production costs, marketing costs and profit of the company as well as the influence of the image of the production costs, marketing costs against earnings the company PT PP London Sumatra Indonesia Tbk, which is listed on the stock The Effect Of Indonesia. The research was conducted using a descriptive analysis of the qualitative and Quantitative Descriptive Analysis. This research was conducted based on secondary data from the consolidated statements of comprehensive income statement PT PP London Sumatra Indonesia Tbk obtained from Indonesia stock exchange.Research results can be concluded that, the image production costs and marketing costs tend to rise while the company's earnings are likely to decline. Linear regression results the production costs and marketing costs are insignificant negative effect against the profits of the company at PT PP London Sumatra Indonesia Tbk. correlation coefficient test results and the determination of the production costs and marketing costs with profit the company has a very strong relationship and production costs and marketing costs affect the profit of 67.1% the rest is explained by other factors not included in the regression model. Test results showed that the hypothesis H0 is accepted which means production costs and marketing costs take effect is not significantly to profit either simultaneously or partial.Advice that can be given is the company should use the full costing method to determine the value of the production cost, charge transport and rent to the buyer to lower marketing costs and profit responsibility for controlling production costs and marketing costs. Keyword: Production Costs, Marketing Costs and Profits of the Company
PENGARUH PERSEPSI PELANGGAN TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA TOKO KAIN TORAY PEMATANGSIANTAR Wahana, Vivi; Siregar, Robert Tua; Harahap, Kartini; Putri, Debi Eka
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 5, No 2 (2019): DESEMBER 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) SULTAN AGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/maker.v5i2.122

Abstract

Hasil penelitian ini dapat diringkas sebagai berikut: 1. persepsi pelanggan yang baik, kepuasan pelanggan yang baik, dan loyalitas pelanggan yang tinggi; 2. hasil analisis regresi adalah Z = 13.598 + 0,981X, artinya terdapat pengaruh positif antara persepsi pelanggan terhadap kepuasan pelanggan dan Y = 13.017 + 0,954Z artinya terdapat pengaruh positif antara kepuasan pelanggan terhadap loyalitas pelanggan; 3. hasil analisis korelasi mendapatkan nilai r = 0,640, artinya terdapat hubungan yang cukup tinggi antara persepsi pelanggan dengan kepuasan pelanggan dan r = 0,763, artinya terdapat hubungan yang cukup tinggi antara kepuasan pelanggan dengan loyalitas pelanggan. Tingkat kepuasan pelanggan dapat dijelaskan oleh persepsi pelanggan sebesar 41,0% dan tingkat loyalitas pelanggan dapat dijelaskan oleh kepuasan pelanggan sebesar 58,2%; 4. hasil pengujian hipotesis H0 ditolak, artinya persepsi pelanggan memiliki berpengaruh positif dan signifikan terhadap loyalitas pelanggan dengan kepuasan pelanggan sebagai variabel intervening.Kata kunci: Persepsi Pelanggan, Kepuasan Pelanggan, Loyalitas Pelanggan
PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT FIRST MEDIA, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Safitri, Nur; Supitriyani, Supitriyani; Putri, Debi Eka; Azwar, Khairul
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : STIE SULTAN AGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.108

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui gambaran kinerja keuangan sebelum dan sesudah akuisisi pada PT First Media, Tbk yang terdaftar di Bursa Efek Indonesia dan untuk mengetahui faktor-faktor yang menyebabkan perbedaan kinerja keuangan sebelum dan sesudah akuisisi pada PT First Media, Tbk yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif, analisis komparatif dan analisis induktif. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif. Sumber data yang digunakan adalah data sekunder. Hasil penelitian ini disimpulkan bahwa Kinerja keuangan perusahaan sebelum akuisisi ditinjau dari Current Ratio (CR), Debt Ratio (DR), dan Debt to Equity Ratio (DER) berfluktuasi dan cenderung menurun, sedangkan nilai Total Asset Turnover (TATO) berfluktuasi dan cenderung meningkat, untuk nilai Return on Asset (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) cenderung meningkat. Kinerja keuangan perusahaan sesudah akuisisi ditinjau dari Current Ratio (CR) berfluktuasi dan cenderung menurun, sedangkan nilai Debt Ratio (DR) dan Debt to Equity Ratio (DER) cenderung meningkat, untuk nilai Total Asset Turnover (TATO) mengalami fluktuasi dan cenderung meningkat. Sedangkan nilai Return on Asset (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) mengalami penurunan.  Faktor kas dan setara kas, piutang kepada pihak ketiga, investasi pada entitas asosiasi, aset tak berwujud, aset pajak tangguhan, utang usaha kepada pihak ketiga, utang bank dan lembaga keuangan jangka pendek, utang bank dan lembaga keuangan jangka panjang, beban akrual, saldo laba, beban layanan, beban keuangan, dan pendapatan menyebabkan perbedaan kinerja keuangan sebelum dan sesudah akuisisi.Kata kunci: Akuisisi, Kinerja Keuangan 
ANALISIS DU PONT SYSTEM DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT FAST FOOD INDONESIA, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Hutasoit, Yuni Rezki; Siahaan, Yansen; Putri, Debi Eka; Grace, Ernest
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : STIE SULTAN AGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.109

Abstract

Dalam menganalisis kinerja keuangan perusahaan dapat dilakukan dengan menggunakan metode du pont system. Du pont system merupakan bagan yang dirancang untuk menunjukkan pengembalian atas aset yang diperoleh dari perkalian marjin laba dengan total perputaran total aset. Tujuan penelitian ini adalah: Untuk mengetahui gambaran kinerja keuangan dengan menggunakan metode du pont system dan untuk mengetahui faktor-faktor yang menyebabkan penurunan kinerja keuangan dengan menggunakan analisis du pont system pada PT Fast Food Indonesia, Tbk yang Terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif. Objek penelitian ini adalah laporan keuangan PT Fast Food Indonesia, Tbk  yang telah diaudit periode 2013 sampai 2017. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah analisis deskriptif kualitatif dan analisis induktif. Hasil analisis dapat disimpulkan bahwa Net Profit Margin (NPM), Asset Turnover (ATO), Return On Asset (ROA) dan Return On Equity (ROE) mengalami penurunan sehingga kinerja keuangan perusahaan tersebut mengalami penurunan dan buruk. Equity Multiplier mengalami peningkatan. Faktor yang dominan menyebabkan penurunan kinerja perusahaan adalah beban pokok penjualan, beban penjualan dan distribusi, beban umum dan administrasi, beban operasi lainnya, meningkatnya beban pajak penghasilan, beban keuangan dan adanya pajak final atas penghasilan keuangan Hasil penelitian ini menyarankan sebaiknya perusahaan lebih memaksimalkan penggunaan aset, mengoptimalkan penjualan dan lebih meminimalkan beban beban.Kata kunci: Analisis Du pont System, Kinerja Keuangan
PERBANDINGAN FINANCIAL DISTRESS PADA PT LIPPO CIKARANG, TBK DAN PT BUKIT DARMO PROPERTY, TBKDENGAN MENGGUNAKAN METODE ZMIJEWSKI Yanti, Mita Dwi; Inrawan, Ady; Putri, Debi Eka; Putri, Juan Anastasia
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : STIE SULTAN AGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.110

Abstract

Tujuan penelitan mengetahui gambaran financial distress dan faktor apa yang menyebabkan perbedaan financial distress pada PT Lippo Cikarang, Tbk dan PT Bukit Darmo Property, Tbk dengan menggunakan metode Zmijewski. Teknik analisis data dalam penelitian ini menggunakan  analisis deskriptif kualitatif, analisis komparatif, dan analisis induktif. Objek pada pada PT Lippo Cikarang, Tbk dan PT Bukit Darmo Property, Tbk. Hasil penelitian dapat disimpulkan sebagai berikut: 1. Financial distress PT Lippo Cikarang, Tbk bernilai negatif dan jauh dari kebangkrutan sedangkan PT Bukit Darmo Property, Tbk bernilai negatif dan mendekati nilai positif yang berarti mendekati kebangkrutan. 2. Faktor yang menyebabkan perbedaan financial distress pada perusahaan adalah laba bersih yang menurun, total utang yang menurun, dan aset lancar yang meningkat menyebabkan tingkat kesehatan keuangan perusahaan.Kata Kunci: Financial Distress, Zmijewski
Dampak CR, DER dan NPM terhadap Tobin`s Perusahaan Sub Sektor Kosmetik dan Barang Keperluan Rumah Tangga yang terdaftar di BEI Putri, Debi Eka; Sari, Eka Purnama
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.342 KB) | DOI: 10.36778/jesya.v3i2.195

Abstract

The purpose oft his study is to look at and analyze the effect of CR, DER, NPM on Tobin's Q together and individually in theCosmetics and Household Utilization Sub-sector Companies Listed on the IDX. The approach used is an associative approach. This type of data uses quantitative data. All Cosmetics and Household Goods Sub-sector companies registered on the IDX are used for this population while the sample that meets the criteria with purposive sampling techniqueis 4 companies for 8 years of research. Data collection techniques using documentation. Techniques for analyzing data use multiple linear regression, correlation, R-Square also hypothesis testing. The results prove simultaneously that CR, DER, NPM have a significant effect on Tobin's Q. Partially CR has an insignificant positive effect on Tobin's Q, while DER and NPM have a significant positive effect on Tobin's Q.
The Impact of Consumer Perception on Purchase Decision of XL Xtra Combo Lite Data Package Card Sinaga, Onita Sari; Putri, Debi Eka; Silalahi, Marto
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.717 KB) | DOI: 10.36778/jesya.v3i2.213

Abstract

The objective of this study was to determine the effect of consumer perception on purchase decision of XL Xtra Combo Lite data package card (a case study of the VI semester students of Management Study Program at the STIE Sultan Agung). This study used the designs of literature review and field research. The type of data used in this study was qualitative and quantitative data. The data sources consisted of primary data and secondary data. The population used in this study was the VI semester students of undergraduate Management Study Program at the STIE Sultan Agung and the sample used was 44 respondents. The data collection was carried out by questionnaire, interview and documentation. The analysis technique used was qualitative descriptive and quantitative descriptive analyses consisting of multiple linear regression, correlation test, as well as determination and hypothesis test. The results of this study concluded that consumer perception and purchase decision were good. Then, for the results of the hypothesis, it was known that consumer perception had a positive and significant effect on the purchase decision of XL Xtra Combo Lite data package card (a case study of the VI semester students of Management Study Program at the STIE Sultan Agung).