https://jasmien.cattleyadf.org/index.php/jas/issue/feed Jasmien 2023-05-19T00:10:02+00:00 Pandi B N Simangunsong simangunsong.pandi@gmail.com Open Journal Systems https://jasmien.cattleyadf.org/index.php/jas/article/view/187 Pengaruh Struktur Kepemilikan Dan Pertumbuhan Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Non Finansial Yang Terdaftar Di Bursa Efek Indonesia 2023-02-04T10:30:43+00:00 Enos Malau enos@gmail.com Rizqy Fadhlina Putri rizky@gmail.com <p>The use of profits for company growth can also be opposed by shareholders. When the company wants to take advantage of profits for company growth, on the other hand, shareholders also want to take advantage of profits by distributing them to shareholders. This study aims to find out the Effect of Ownership Structure and Company Growth on Dividend Policy in Non-Financial Companies Listed on the Indonesia Stock Exchange in the period 2018 - 2020. This study will use a casual associative design and a quantitative approach. The number of non-financial companies that became the population of the study were 410 companies. The location of the research was carried out in Non-Financial Companies Listed on the Indonesia Stock Exchange. Based on the research results, it is known that the significant value for Ownership Structure (0.094), Company Growth (0.096) is greater than alpha 5% (0.05) or tcount (1.683), (1.674) &gt; ttable (1.66757) (n-k=68 -5 = 65), then in this case Ha is accepted and Ho is rejected. Based on the results of the t-test that in the Ownership Structure the tcount value is 0.094&lt;ttable (1.66757(n-k=68-5=65), then there is no significant effect on Dividend Policy. In the Company's Growth the tcount value is 0.096&gt;ttable (1.66757) (n-k =68-5=65), then there is no significant effect on the Dividend Policy. So it can be concluded that the Ownership Structure and Company Growth have no significant effect on the growth of Dividend Policy.</p> 2023-01-31T00:00:00+00:00 Copyright (c) 2023 Jasmien https://jasmien.cattleyadf.org/index.php/jas/article/view/188 Pengaruh Efikasi Diri, Norma Subyektif dan Pendidikan Kewirausahaan Terhadap Intensi Berwirausaha Mahasiswa di Fakultas Ekonomi Universitas Islam Sumatera Utara 2023-02-04T10:51:52+00:00 Muhammad Prasetyo Wibowo prasetyo@fe.uisu.ac.id Atika Aini Nasution atika@gmail.com <p><em>Entrepreneurship development among undergraduate candidates is considered important, especially for Economics students at the Faculty of Economics, UISU, who are not only prepared as economics graduates but also have an entrepreneurial attitude and spirit so that they are expected to be able to create new jobs for others. Therefore, it is important to develop entrepreneurial intentions for students of the Faculty of Economics at UISU. The purpose of this study was to determine the effect of self-efficacy, subjective norms and entrepreneurship education on the entrepreneurial intention of students of the Faculty of Economics, UISU. The sample in this study were 104 students of the Faculty of Economics at UISU who had taken entrepreneurship courses. The data collection technique used a questionnaire. Data analysis used descriptive statistical analysis and multiple regression analysis. The results of descriptive analysis show that entrepreneurial intentions are in the Good category, self-efficacy is in the Enough category, subjective norms are in the very supportive category, and entrepreneurship education is in the good category. The results of this study indicate that self-efficacy has no effect on the entrepreneurial intentions of UISU Faculty of Economics students, subjective norms and entrepreneurship education still have a positive and significant effect on the entrepreneurial intentions of students of the Faculty of Economics, UISU.</em></p> 2023-01-31T00:00:00+00:00 Copyright (c) 2023 Jasmien https://jasmien.cattleyadf.org/index.php/jas/article/view/194 ANALYSIS OF FACTORS AFFECTING INCOME SCROLLING IN LISTED MANUFACTURING COMPANIES ON THE INDONESIAN STOCK EXCHANGE 2023-02-25T00:37:17+00:00 Riana Astuti astutiriana7@gmail.com <p>This study aims to analyze the factors that influence income smoothing in Manufacturing companies listed on the Indonesia Stock Exchange. It is known that there are several dominant factors influencing income smoothing, these factors are company size, profitability, and leverage. This type of research is classified as quantitative research. The total population in this study was 193 companies and the sample in this study was 69 companies x 5 years of research = 345 data. The analysis technique used is multiple linear regression.<br>The results showed that company size had an effect on income smoothing in Manufacturing companies listed on the IDX with tcount &gt; ttable (3.231 &gt; 1.967) and Sig (0.001 &lt;0.05), profitability had an effect on income smoothing in Manufacturing companies listed on the IDX with tcount &gt; ttable (7.989 &gt; 1.967) and Sig (0.000 &lt;0.05), leverage has no significant effect on income smoothing in Manufacturing companies listed on the IDX with tcount &gt; ttable (1.560 &lt;1.967) and Sig (0.120 &gt; 0, 05).</p> 2022-03-03T00:00:00+00:00 Copyright (c) 2023 Jasmien https://jasmien.cattleyadf.org/index.php/jas/article/view/156 ANALISIS PENERAPAN ETIKA BISNIS TERHADAP USAHA MIKRO KECIL MENENGAH “CEMILAN ENDUL MEDAN BY NAFASO_OSMEDAN” 2022-12-14T10:56:28+00:00 Fildzah Darayani Mujasmara fildzahdarayani05@gmail.com Aisyah Ameilia aisyahameilia@gmail.com Nico William Tonggo Purba nikopurba12@gmail.com Rebecka Tri Talita Panggabean beckatri@gmail.com Khairani Alawiyah Matondang fildzahdarayani05@gmail.com Noni Rozaini fildzahdarayani05@gmail.com <p>This study aims to see the business ethics applied by the owner of the Medan Endul Snacks business and the effect of business ethics on the Endul Medan Snacks business. The research method used is to make direct observations to the business place of the Endul Medan Snacks and conduct a short question and answer to the Endul Medan Snacks business owners. The results of this study indicate that ethics has a significant influence on the Endul Medan snack business because the owner with the ethical application carried out by the Endul Medan snack business can survive until now.</p> 2023-05-20T00:00:00+00:00 Copyright (c) 2023 Jasmien https://jasmien.cattleyadf.org/index.php/jas/article/view/205 Perkembangan Usaha Kecil terhadap Lembaga Keuangan yang ada di Indonesia 2023-05-19T00:10:02+00:00 Enzelina Sitanggang faris123.najwan@gmail.com Rebecka Tri Talita Panggabean rebecca@gmail.com Wira Hadi Sugara Sugara34@gmail.com Fildzah Darayani Mujasmara Mujasmara@gmail.com <p>The ability to change the environment around us is the single most important factor in a company's survival. The most important factor for the survival of a company is its environmental adaptation to conditions of very rapid environmental change. Micro-enterprises and SMEs have a strong desire to develop their businesses amid the economic crisis they are currently experiencing and financial institutions are profit-seeking institutions that are more community development without prioritizing their role as financial intermediaries or transferring funds from savers to borrowers. Savings and loans are also carried out by microfinance institutions, but public awareness is needed to always be active in saving, especially among the poor. Microfinance has a meaning, which is a business that provides.</p> 2023-05-20T00:00:00+00:00 Copyright (c) 2023 Jasmien https://jasmien.cattleyadf.org/index.php/jas/article/view/157 PASAR VALUTA ASING DAN SISTEM NILAI TUKAR 2022-12-14T11:34:39+00:00 Namira Alfiah Zahwa namiraalfiahzahwa@gmail.com Rebecka Tri Talita Panggabean namiraalfiahzahwa@gmail.com Khairani Alawiyah Matondang namiraalfiahzahwa@gmail.com Riza Indriani namiraalfiahzahwa@gmail.com <p><em>The development of international business underlies the formation of international scale financial markets which are also experiencing rapid development. One of them is the foreign exchange market. The foreign exchange market is a market or place where individuals, various multinational companies and banking circles buy and sell various types of foreign currencies from various countries or foreign currencies. The exchange rate is often used to measure the level of a country's economy. Currency exchange rates play an important role in trade between countries, where most of the countries in the world are currently involved in free market economic activities. For this reason, the author will discuss related to "Foreign Exchange Markets and Exchange Rate Systems". This research is qualitative research using descriptive data obtained from documents or obtained from internet sites.</em></p> 2023-05-20T00:00:00+00:00 Copyright (c) 2023 Jasmien