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IMPLEMENTASI PSAK 16 PADA ENTITAS PERBANKAN BUMN Simorangkir, Panubut
EQUITY Vol 20 No 1 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v20i1.489

Fixed assets are certainly instrumental to the activities of a company, for servicecompanies, for trading companies, as well as industrial companies. Value on fixed assets is not small. Therefore, it affects the company both in the statement of financial position and profit and loss of the company. The cost on a fixed asset will decrease due to the usage of the property, plant and equipment. The provisions governing property, plant and equipment are listed in PSAK 16 (convergence with IAS 16). The results of this research and analysis that have been done in this research, it can be concluded that the implementation of PSAK 16 in state owned enterprises (BUMN) banking industry industry for the year 2014-2015 can be done smoothly although there are difficulties in the stages to ensure the occurrence of impairment and market pricing. In general, all BUMN entities have applied PSAK 16 in accordance with the appropriate.

MINAT MAHASISWA AKUNTANSI MERAIH GELAR PROFESI CHARTERED ACCOUNTANT (CA) Simorangkir, Panubut
EQUITY Vol 21 No 1 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i1.629

The purpose of this study was to obtain an overview of the knowledge and interests of students following the PPAk. This research was conducted by distributing research instruments in the form of questionnaires that were given directly to students who would complete their studies in the S 1 Accounting study program. Students who willbe asked to become respondents are asked to fill out a questionnaire. Grade Point Average (GPA) of students who are respondents above 3.25. The results showed that the existence of PPAk was not fully understood so that there were differences in motivation among respondents. Relevant students are very strongly influenced by the desire to get a job / career, whereas for extension students who generally have worked the interest in obtaining a CA degree is motivated by other than a desire for a career but also a desire to improve the quality of professionalism in accounting. Thus, it seems that the extension of students' understanding of the existence of PPAk is more comprehensive compared to regular students.

PENGARUH AKUNTANSI FORENSIK, SKEPTISME PROFESIONAL DAN PENGALAMAN AUDIT TERHADAP DETEKSI FRAUD Rahmawati, Annisa; Simorangkir, Panubut; Ginting, Rudi
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4542

This study aims to analyze the effect of forensic accounting, auditor professional skepticism, and audit experience on fraud detection. Data was collected by distributing questionnaires to respondents. The population in this study are auditors who work in a public accounting firm (KAP) in Jakarta, with a sample of 100 auditors. The sampling technique used is purposive sampling with the criteria of auditors who are still actively working at KAP in DKI Jakarta and have at least 6 months of experience working at KAP. Data analysis method used multiple linear regression analysis. Partially, the results showed that forensic accounting and audit experience had a significant positive effect on fraud detection, while professional auditor skepticism had no significant effect on fraud detection.

UNDER/OVER HARGA PASAR SAHAM BBNI TERHADAP NILAI PERUSAHAAN Simorangkir, Panubut
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study was conducted to determine whether the company's performance BBNI reflected in the market price of its shares. An assessment of the share price calculated by the method BBNI Discounted Earnings Approach. The approach used is the analysis of top-down where the approach begins with a macroeconomic analysis, industry analysis and then proceed with the analysis of the company, analysis of financial projections for the next few years and then analyzes the determination of the intrinsic value of the company with a variety of basic assumptions gained through the process of collecting the data secondary. Based on the results of the calculation of the valuation by Discounted Earnings Approach at the end of 2014 should BBNI stock price of Rp 6.653, while in reality the closing price at the end of 2014 amounted to Rp 6.100, which means that the undervalued share price. Price estimasian of valuation calculations with Discounted Earnings Approach indicates that BBNI share intrinsic value at the end of 2015 should be in the range of Rp. 8.654

ANALISIS PERBEDAAN RELEVANSI NILAI DARI NILAI BUKU EKUITAS DAN LABA PER LEMBAR SAHAM TERHADAP HARGA SAHAM PADA PERIODE SEBELUM DAN SESUDAH PENERAPAN SAK BERBASIS IFRS simorangkir, panubut
EQUITY Vol 19 No 1 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study was conducted to examine whether the implementation of GAAP-IFRS based results of any difference relevance of equity book value and share earnings, using the market price of the stock as the dependent variable, the equity book value and share earnings as an independent variable, and the periods before and after the application of GAAP-based IFRS. The analysis uses panel data regression analysis with random effects models. This research was conducted on 51 manufacturer companies listed on the Stock Exchange the period prior to the application of IFRS-based IFRSs 2008-2010 and after the application of GAAP-IFRS based in 2012-2014. The study found that in the period of after the implementation of GAAPIFRS based the relevance of equity book value increased against the market price of the shares, while the relevance of share earnings experienced a significant decrease in stock market prices

IMPLEMENTASI PSAK 16 PADA ENTITAS PERBANKAN BUMN Simorangkir, Panubut
EQUITY Vol 20 No 1 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Fixed assets are certainly instrumental to the activities of a company, for servicecompanies, for trading companies, as well as industrial companies. Value on fixed assets is not small. Therefore, it affects the company both in the statement of financial position and profit and loss of the company. The cost on a fixed asset will decrease due to the usage of the property, plant and equipment. The provisions governing property, plant and equipment are listed in PSAK 16 (convergence with IAS 16). The results of this research and analysis that have been done in this research, it can be concluded that the implementation of PSAK 16 in state owned enterprises (BUMN) banking industry industry for the year 2014-2015 can be done smoothly although there are difficulties in the stages to ensure the occurrence of impairment and market pricing. In general, all BUMN entities have applied PSAK 16 in accordance with the appropriate.

MINAT MAHASISWA AKUNTANSI MERAIH GELAR PROFESI CHARTERED ACCOUNTANT (CA) Simorangkir, Panubut
EQUITY Vol 21 No 1 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

The purpose of this study was to obtain an overview of the knowledge and interests of students following the PPAk. This research was conducted by distributing research instruments in the form of questionnaires that were given directly to students who would complete their studies in the S 1 Accounting study program. Students who willbe asked to become respondents are asked to fill out a questionnaire. Grade Point Average (GPA) of students who are respondents above 3.25. The results showed that the existence of PPAk was not fully understood so that there were differences in motivation among respondents. Relevant students are very strongly influenced by the desire to get a job / career, whereas for extension students who generally have worked the interest in obtaining a CA degree is motivated by other than a desire for a career but also a desire to improve the quality of professionalism in accounting. Thus, it seems that the extension of students' understanding of the existence of PPAk is more comprehensive compared to regular students.

Analysis of Abnormal Returns and Financial Performance during Pandemic COVID-19: Jakarta Islamic index (JII) Ashari, Maharani Syamsyyah; Geraldina, Ira; Simorangkir, Panubut
AL-QARDH Vol 6 No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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

This research uses quantitative research methods to determine the significant difference in the effect of financial performance on abnormal returns before and during the COVID-19 pandemic. Companies that are categorized as the Jakarta Islamic Index (JII) for 2020 are used as research samples with a saturated sampling technique, so the sample used in this research is 30 JII companies. Multiple linear regression analysis was used in testing the hypothesis with the E-Views version 10 program and a significance level of 5% (0.05). The test results show 1) the current ratio does not have a significant effect on abnormal returns, 2) profit margin does not have a significant effect on abnormal returns, 3) the debt to equity ratio does not have a significant effect on abnormal returns, 4) day sales outstanding does not. has a significant effect on abnormal returns. The results of descriptive statistics in the research show that there is no significant difference between the current ratio, profit margin, debt to equity, and outstanding day sales both before the COVID-19 pandemic and during the Covid-19 pandemic in Indonesia.

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