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All Journal JAAF (Journal of Applied Accounting and Finance) Jurnal Media Ekonomi Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Muria Jurnal Layanan Masyarakat Jurnal Akuntansi AKUNESA Bulletin of Management and Business Jurnal Abdi Masyarakat Multidisiplin Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Ekonomi Bisnis Digital Jurnal Riset Akuntansi JAATB Jurnal Ekonomi Bisnis Digital Journal of Accounting and Auditing
Keri Boru Hotang
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Perputaran Piutang dan Perputaran Modal Kerja Terhadap Likuiditas Pada PT.Kresna Reksa Finance Asma Sari Dewi; R Taufik Hidayat; Keri Boru Hotang
Jurnal Ekonomi Bisnis Digital Vol 1 No 1 (2022): Jebidi Volume 1 Nomor 1 Maret 2022
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v1i1.1

Abstract

Penelitian ini adalah penelitian kuantitatif yang dilakukan pada PT.Kresna Reksa Finance Cabang Bekasi. Penelitian ini bertujuan untuk mengetahui perputaran piutang dan perputaran modal kerja berpengaruh terhadap likuiditas perusahaan, Metode penelitian yang digunakan adalah metode purposive sampling dengan menggunakan SPSS. Total sampel yang di gunakan 36 sampel yang diambil dari laporan keuangan PT.Kresna Reksa Finance. Hasil berdasarkan SPSS menunjukkan bahwa perputaran piutang dan perputaran modal kerja memiliki pengaruh terhadap likuiditas perusahaan, perputaran piutang memiliki pengaruh terhadap likuiditas perusahaan dan perputaran modal kerja memiliki pengaruh terhadap likuiditas perusahaan.
EFEKTIVITAS FAKTOR-FAKTOR PENGAWASAN PELAKSANAAN PEMERINTAH DAERAH DI INSPEKTORAT PROVINSI BENGKULU SYAFITRI, TWENTY MARIZA; Herawansyah, Herawansyah; Hotang, Keri Boru; Meidy, Rozie
Jurnal Media Ekonomi (JURMEK) Vol 28 No 1 (2023): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v28i1.1839

Abstract

Kualitas Pengawasan yang dilakukan oleh Aparat Pengawasan Internal Pemerintah (APIP) dalam mengawasi kegiatan penyelenggaraan pemerintahan Daerah menjadi sangat penting, hal ini dikarenakan kualitas hasil pengawasan akan menunjukkan baik atau buruknya penyelenggaraan pemerintahan. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, pengalaman, independensi, integritas, dan standar audit terhadap kualitas pengawasan. Sampel pada penelitian ini adalah 53 orang auditor internal pemerintah dengan menggunakan teknik sampel jenuh. Pengumpulan data penelitian dilakukan melalui self-administered. Penelitian ini menggunakan program SPSS 25 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial kompetensi, integritas, dan standar audit berpengaruh positif dan signifikan terhadap kualitas pengawasan. Akan tetapi, pengalaman dan independensi tidak berpengaruh positif dan signifikan terhadap kualitas pengawasan.
Pengaruh Perputaran Piutang dan Perputaran Modal Kerja Terhadap Likuiditas Pada PT.Kresna Reksa Finance Dewi, Asma Sari; Hidayat , R Taufik; Hotang, Keri Boru
Jurnal Ekonomi Bisnis Digital Vol 1 No 1 (2022): Jebidi Volume 1 Nomor 1 Maret 2022
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v1i1.1

Abstract

Penelitian ini adalah penelitian kuantitatif yang dilakukan pada PT.Kresna Reksa Finance Cabang Bekasi. Penelitian ini bertujuan untuk mengetahui perputaran piutang dan perputaran modal kerja berpengaruh terhadap likuiditas perusahaan, Metode penelitian yang digunakan adalah metode purposive sampling dengan menggunakan SPSS. Total sampel yang di gunakan 36 sampel yang diambil dari laporan keuangan PT.Kresna Reksa Finance. Hasil berdasarkan SPSS menunjukkan bahwa perputaran piutang dan perputaran modal kerja memiliki pengaruh terhadap likuiditas perusahaan, perputaran piutang memiliki pengaruh terhadap likuiditas perusahaan dan perputaran modal kerja memiliki pengaruh terhadap likuiditas perusahaan.
The moderating role of profitability in predicting financial distress in companies within the property and real estate sector Boru Hotang, Keri
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 1 (2025): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v9i1.6314

Abstract

The purpose of this study is to provide empirical evidence through a purposive sampling approach to understand the role of profitability when a company is experiencing financial constraints and to predict the influence of leverage, company size, and sales growth. Data testing was conducted on 13 property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the period 2014-2024. Data analysis used partial and moderation tests. The results of the data testing indicate that leverage and company size have an impact on financial distress, but this does not correspond to sales growth, which has no impact on financial distress. Furthermore, profitability is proven unable to moderate leverage and sales growth on financial distress, while company size weakens the impact on financial distress.
Pelatihan Penyusunan Laporan Keuangan Dengan Menggunakan Ms. Excel Bagi Pengurus Koperasi di Di. Yogyakarta Hotang, Keri Boru; Taufik, Eindye
Muria Jurnal Layanan Masyarakat Vol 5, No 1 (2023): Maret 2023
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v5i1.8618

Abstract

Cooperatives are legal entities established by individuals or legal entities. Lack of understanding and knowledge of management cooperative about system good financial administration on cooperatives, and the impoertance of financial statements that can be a consideration for the community in assessing cooperative performace. This community service method is (1) lectures and (2) computer practice. The result; provides the benefits of knowledge for participants about good and correct cooperative financial management, as well as how to make financial reports quicly by applying the Ms. excel.
Analysis of Factors Affecting the Financial Performance in Energy Sector Companies Boru Hotang, Keri
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1.482

Abstract

This research aims to determine company size, managerial ownership, capital structure and dividend policy on financial performance in energy sector companies listed on the Indonesian stock exchange for the 2019-2023 period. Data collection method is by collecting annual financial reports on the IDX website. The number of samples used in this research was 55 observations. The research results show that the variable company size, dividend policy partially has an influence on financial performance, while managerial ownership and capital structure partially have no influence on financial performance.
Pengaruh Likuiditas, Profitabilitas, Dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Di Sektor Perbankan Keri Boru Hotang
Bulletin of Management and Business Vol. 2 No. 2: Oktober 2021
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v2i2.160

Abstract

The research test the influence of liquidity, profitability, and capital structure on the value of banking firms. The type of research used is quantitative research that uses company secondary data, namely annual reports obtained from the websites of banking sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses multiple linear regression test on 75 samples. The results of this indicate that liquidity (CR), profitability (ROA) and capital structure (DER) simultaneously have significant influence on firm value (PBV).
Sosialisasi Coretax Sebagai Upaya Peningkatan Kepatuhan Pajak Pelaku UMKM Di Kota Bekasi Keri Boru Hotang; R Taufik Hidayat
Jurnal Pengabdian kepada Masyarakat UBJ Vol. 9 No. 1 (2026): January - May 2026
Publisher : Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/atfjs713

Abstract

This community service program aims to enhance the understanding and tax compliance of Micro, Small, and Medium Enterprises (MSMEs) as an effort to support local economic growth in Bekasi City. The program was implemented using a combination of lecture-based material, hands-on practice, and interactive discussions, focusing on the comprehension of Income Tax regulations, ownership of Tax Identification Numbers (NPWP), and obligations for filing Annual Tax Returns (SPT). The results showed that the 30 participants demonstrated very high enthusiasm and a significant improvement in tax literacy and fiscal awareness, as evidenced by the post-test evaluation. According to the post-test data, the average participant score increased from 65% in the pre-test to 85% after the program. Additionally, participants showed a better understanding of the importance of proper financial record-keeping as a foundation for fulfilling tax obligations and implementing sustainable business governance practices. Overall, this program had a constructive impact on improving the awareness and tax compliance of MSME actors. The findings indicate that sustained collaboration among academics, local government, and tax authorities is essential. Follow-up programs, such as MSME tax clinics, regular mentoring, and the development of practice-based training modules, are recommended to systematically support the improvement of tax compliance in Bekasi City.
Analyzing The Role of Earning Management in Mitigating Going Concern Risk: Empirical Study of Indonesian Banking Companies Egi Gumala Sari; Febriyanti, Nabilah; Hotang, Keri Boru; Yusuf Faisal
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.3802

Abstract

This research aims to obtain empirical evidence about the influence of company growth, financial distress, opinion shopping, and political costs on going concern audit opinion with earnings management as a moderating variable. This research uses a quantitative type of research. The sample in this study was 33 banking sub-sector companies listed on the Indonesia Stock Exchange in 2014-2023. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. The results of this study found that Company Growth has a negative and statistically significant effect on Going Concern Audit Opinion, as well as Financial Distress has a negative and statistically significant effect on Going Concern. Audit Opinion, while Opinion Shopping has a positive and statistically insignificant effect on Going Concern Audit Opinion, Political Cost has a positive and statistically significant effect on Going Concern Audit Opinion, and Earnings Management has a negative and statistically significant effect on Going Concern Audit Opinion. Then, Earnings Management strengthens the influence of Company Growth on Going Concern Audit Opinion, likewise Earnings Management does not strengthen the influence of Financial Distress on Going Concern Audit Opinion, besides that, Earnings Management strengthens the influence of Opinion Shopping on Going Concern Audit Opinion, and Earnings Management does not strengthen the influence of Company Growth towards Going Concern Audit Opinion
An Evaluation of the Implementation of the Village Financial System (SISKEUDES) and Its Effect on the Effectiveness of Budget Realization Reporting in Puntang Village Keri Boru Hotang; Iis Klara
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.630

Abstract

SISKEUDES application is a financial management system application designed by the Ministry of Home Affairs together with the Financial and Development Supervisory Agency in accordance with the Regulation of the Minister of Home Affairs (Permendagri) No. 20 of 2018 concerning Village Financial Management Launching of Siskeudes version 2.0. This digital innovation is useful to facilitate the performance of village officials in the process of reporting the realization of the Puntang Village government budget in Palembang City. However, in its use, this SISKEUDES application is still a challenge for Puntang Village officials, Empat Lawang Regency, Palembang City. Furthermore, the purpose of this study is to describe the implementation of the use of the SISKEUDES application in Puntang Village, Palembang City. In analyzing, researchers use the Policy Implementation theory from Charles O. Jones to be able to explain more details regarding this problem. This study uses a qualitative case study method, as well as in-depth interviews with key informants, namely; Village Head; Head of Village Planning; and Head of Village Finance. The results of this study indicate that (1) Lack of readiness of human resources in the organization in Puntang Village, Palembang City; (2) The implementation of the SISKEUDES application in Puntang Village, Palembang City, is still often hampered by technical issues. Thus, the implementation of the SISKEUDES application cannot yet be said to be effective. This research is expected to be used as material for re-evaluation in the implementation of digital-based financial management in each village.
Co-Authors Aang Syahdina Alvian Mahdi Anisa Putri Nur Fatimah Asma Sari Dewi Bela Juliani Bimo Agusty Dewi, Asma Sari Dias Puryanda Edi Sihotang Egi Gumala Sari Egi Ronauli Egi Ronauli Sinambela Eindy Taufik Eindye Taufik Eindye Taufik Eindye Taufiq, Eindye epergamus simarmata Faisal, Yusuf Febriyanti, Nabilah Gregoriana Benedictis Flora Clarissa Lasar Hendri . Herawansyah Herawansyah, Herawansyah Hidayat , R Taufik Iis Klara Indah Apriani Indi Widianingsih Ivander . Leandra Endhita Estuningsih Lembah Dewi Andini Lia Astuti Maliki Heru Sentosa Mat Ius Meidy, Rozie Michel Valentin Mochamad Muslih Nabila Fary Adiyana Novi Samela R. Taufik Hidayat Randini Raya Rabbani Rina Agustin Rozie Meidy SITI NUR AISYAH Soleha Suciyanah Syafitri, Twenty Mariza Taufik, Eindye Tedy Permana Triana Whereson Siringoringo Yusuf Faisal