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All Journal Jurnal Analisa Akuntansi dan Perpajakan Liability : Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL LENTERA AKUNTANSI Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Industrial Engineering, Technology & Operations Management
Tumewu, James
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ANALISIS PENGARUH ECONOMIC VALUE ADDED (EVA) DAN RETURN ON ASSET (ROA) TERHADAP MARKET VALUE ADDED (MVA) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA Putri, Kiki Ariani; Tumewu, James
Liability Vol 1, No 1 (2019): Februari 2019
Publisher : Liability

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

Abstract

This study examines the effect on performance measurement using the traditional method of Return On Assets (ROA) and the Economic Value Added (EVA) on the Market Value Added (MVA) in the manufacturing companies on the Stock Exchange Indonesi terdftar from 2010-2012 . The analysis technique used is multiple linear regression analysis using SPSS 15.0. This study uses secondary data in the form of financial statements obtained through the center of reference data available on the Indonesia Stock Exchange website , the samples used are 10 companies listed in Indonesia Stock Exchange during 2010-2012 , this study uses two independent variables (EVA and ROA) and one dependent variable (MVA). The results of this study showed that simultaneous Economic Value Added (EVA) and return on assets (ROA) showed a significant effect on Market Value Added (MVA), while partially Economic Value Added (EVA) significantly affects the Market Value Added (MVA) and return on assets (ROA) did not significantly influence the Market Value Added (MVA).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PADA PERUSAHAAN PERTAMBANGAN NON MIGAS tumewu, james; Murni, Siti Asiah; Ika Aprilia, Siti Aiza
Jurnal Analisa Akuntansi dan Perpajakan Vol 5 No 1 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.773 KB) | DOI: 10.25139/jaap.v5i1.3058

Abstract

The annual report serves as the main media in the delivery of information by the management of a company to the interested parties outside the company. The purpose of this study was to analyze the effect of firm size, leverage, liquidity, age listed and size of the public accounting firm of the voluntary disclosure on non-oil sector of the mining company listed on the Indonesia Stock Exchange (BEI). Samples were taken using purposive sampling method. There are 60 observations annual financial statements of non-oil mining company. Data analysis technique used is multiple linear regression analysis using.. The results showed that together the size of the company, leverage, liquidity, age listed and size of the public accounting firm influence on voluntary disclosure. Firm size and age listed has a positive effect on voluntary disclosure, but size of public accounting firms has a  negative effect on voluntary disclosure, while leverage and liquidity does not effect on  voluntary disclosure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PADA PERUSAHAAN PERTAMBANGAN NON MIGAS tumewu, james; Murni, Siti Asiah; Ika Aprilia, Siti Aiza
Jurnal Analisa Akuntansi dan Perpajakan Vol. 5 No. 1 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.773 KB) | DOI: 10.25139/jaap.v5i1.3058

Abstract

The annual report serves as the main media in the delivery of information by the management of a company to the interested parties outside the company. The purpose of this study was to analyze the effect of firm size, leverage, liquidity, age listed and size of the public accounting firm of the voluntary disclosure on non-oil sector of the mining company listed on the Indonesia Stock Exchange (BEI). Samples were taken using purposive sampling method. There are 60 observations annual financial statements of non-oil mining company. Data analysis technique used is multiple linear regression analysis using.. The results showed that together the size of the company, leverage, liquidity, age listed and size of the public accounting firm influence on voluntary disclosure. Firm size and age listed has a positive effect on voluntary disclosure, but size of public accounting firms has a  negative effect on voluntary disclosure, while leverage and liquidity does not effect on  voluntary disclosure.
Corporate Governance and Internet Financial Reporting: Evidence from Public Companies in Indonesia Tumewu, James; Ardini, Lilis; Rachmawati, Rani
International Journal of Industrial Engineering, Technology & Operations Management Vol. 2 No. 1 (2024): June 2024
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijietom.v2i1.55

Abstract

Internet financial reporting provides the fastest information about company conditions, including financial and business data. This study examines the impact of corporate governance mechanisms on Internet Financial Reporting. Purposive sampling was used to select the sample, which included 105 companies in 2022. Linear regression analysis was employed to analyze the data. The study findings indicate that the audit committee and audit firm influence Internet Financial Reporting. At the same time, the educational background of the board of directors, board of commissioners, and ownership concentration have no significant effect. The increasing adoption of technology in financial reporting has led to internet-based financial reporting, enabling companies to present their financial statements on time and facilitate the dissemination necessary information regarding investment potential and opportunities before the data becomes obsolete. This study investigates the role of corporate governance mechanisms in influencing the timeliness of Internet Financial Reporting. The timely dissemination of financial information through internet-based reporting is crucial for investors to make informed decisions, allowing them to access relevant data before it becomes outdated. This study provides insights into the specific corporate governance factors that can impact the timeliness of this reporting, which is an important consideration for companies seeking to improve their transparency and disclosure practices.
Pengaruh Whistleblowing System, Moralitas Individu, Pemanfaatan Teknologi Informasi Dan Kompetensi Sumber Daya Manusia Terhadap Pencegahan Fraud (Studi Empiris Pada Mahasiswa Akuntansi) Pitaloka, Stella Anandalika Putri; Tumewu, James
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.18041

Abstract

Penelitian ini bertujuan guna memahami dampak whistleblowing system, moralitas individu, pemanfaatan teknologi informasi, dan kompetensi sumber daya manusia terhadap pencegahan fraud. Penelitian menggunakan pendekatan kuantitatif. Data primer digunakan dan dari hasil menyebarkan kuesioner secara langsung terhadap responden hasilnya diukur menggunakan skala likert. Populasinya pada penelitian ini yaitu mahasiswa aktif program studi akuntansi Universitas Wijaya Kusuma Surabaya, didapatkan total sampel sebanyak 140 orang sebagai responden menggunakan teknik purposive sampling. Teknik analisa data terdiri dari uji kualitas data meliputi validitas dan reliabilitas serta uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukkan bahwa whistleblowing system, moralitas individu, teknologi informasi, kompetensi sumber daya manusia mempengaruhi mencegah fraud
Pemberdayaan Ibu Rumah Tangga dalam Upaya Meningkatkan Alternatif Pendapatan Tambahan di PKK Desa Balong Tunjung Gresik: Pengabdian Siti Asiah Murni; Tumewu, James; Zainuddin, Akhmad; Wahyu Nuraini, Savira; Yeremia Patiung, Marcello
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2392

Abstract

This community service activity aims to improve the entrepreneurial skills of Family Welfare Movement (PKK) women in Balong Tunjung Village through training in the production of alternative recycled-based products, specifically aromatherapy from used cooking oil. Participatory methods were used in the form of practical training, mentoring business groups, and product exhibitions. Results showed significant improvements in processing skills, environmental awareness, and entrepreneurial motivation among participants. This household waste-based innovation has proven to be applicable and has the potential to be developed into a sustainable community-based business unit.
De La Rey K-Score untuk Prediksi Financial Distress pada Sektor Makanan dan Minuman di Indonesia Mardianti, Jerri; Tumewu, James
Indonesian Research Journal on Education Vol. 5 No. 2 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i2.2273

Abstract

Industri makanan dan minuman memiliki kontribusi strategis terhadap perekonomian Indonesia, namun sektor ini menghadapi risiko kesulitan keuangan akibat fluktuasi biaya produksi dan dinamika pasar. Penelitian ini bertujuan memprediksi kesulitan keuangan pada industri makanan dan minuman yang terdaftar di BEI tahun 2023 menggunakan model K-score. Penelitian ini menggunakan metode deskriptif kuantitatif dengan teknik purposive sampling, menghasilkan 87 sampel perusahaan. Data sekunder berupa laporan keuangan diperoleh melalui situs resmi BEI. Hasil penelitian menunjukkan rata-rata nilai K-score sebesar 0,85, mengindikasikan mayoritas perusahaan berada dalam kondisi keuangan yang sehat. Sebanyak 33 persen perusahaan dikategorikan mengalami kesulitan keuangan (K<-0,19), 24 persen berada di area abu-abu (-0,19<K<0,2), dan 43 persen perusahaan berada pada zona keuangan yang sehat (K>0,2). Penelitian ini berkontribusi memperluas penerapan K-score di Indonesia, serta memberikan manfaat praktis bagi investor dan kreditor dalam pengambilan keputusan strategis. Meskipun demikian, sinyal diberikan untuk perusahaan yang berada dalam kategori area abu-abu dan mengalami kesulitan keuangan.
Mekanisme Tata Kelola Perusahaan, Internet Financial Report (IFR), dan Kinerja Keuangan Perusahaan Liani, Rhema; Tumewu, James
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8518

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis mekanisme tata kelola perusahaan yang diukur dari aktivitas dewan komisaris dan komite audit, dan Internet Financial Report (IFR) berpengaruh terhadap kinerja keuangan perusahaan, yang dalam penelitian ini diukur dengan Net Profit Margin (NPM). Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan metode analisis regresi linier berganda, yang menggunakan sampel sebanyak 35 perusahaan yang terdaftar di Bursa Efek Indonesia dan menerbitkan laporan tahunan di kedua situs web BEI, dengan periode penelitian dimulai pada tahun 2020-2022. Hasil penelitian ini menyatakan bahwa variabel aktivitas dewan komisaris dan komite audit mempengaruhi Net Profit Margin (NPM), sedangkan Internet Financial Reporting (IFR) tidak berpengaruh terhadap Net Profit Margin.
PENGENDALIAN PIUTANG DAGANG UNTUK MENINGKATKAN EFEKTIF DAN EFISIENSI PENERIMAAN KAS PADA PT TIMUR JAYA INDOSTEEL Oktaviani, Krismia; Tumewu, James
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.961

Abstract

Accounts receivable is a concept in finance that refers to the amount owed to an entity (such as a company or individual) by another party who has received goods or services without paying in cash. This creates a financial liability for the debtor and a financial asset for the party providing the goods or services. Receivables management is a key element in effective financial management, which includes monitoring, controlling and collecting receivables to ensure good liquidity and business continuity. The aim of this research is to analyze how companies manage receivables so that delays in receivable payments can be minimized. The method used in this research is a qualitative method. The findings of this research are that companies have not strictly enforced fines for late debts owed to partners, even though delinquent receivables are money that still has to be paid to the company by partners whose payment due date has passed. Keywords: Effectiveness, Efficiency, Accounts Receivable
PELATIHAN AKUNTANSI DASAR BAGI SISWA-SISWI SEKOLAH MENENGAH ATAS NEGERI 12 SURABAYA Tumewu, James; Pirmaningsih, Lilik; Zainuddin, Akhmad; Pitaloka, Stella Anandalika Putri; Yanti, Siti Ulfa
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.35518

Abstract

Akuntansi merupakan proses yang menghasilkan informasi keuangan bagi pemangku kepentingan yang bermanfaat untuk pengambilan keputusan bisnis. Informasi keuangan yang dihasilkan hendaknya mempunyai kualitas. Kualitas informasi harus dsesuai dengan standar akuntansi keuangan yang berterima umum. Informasi keuangan tidak hanya untuk Perusahaan besar tetapi juga usaha kecil, maka pemberian pengetahuan terkait dengan akuntansi dasar diperlukan untuk siswa SMA terutama siswa IPA. Tujuan kegiatan pengabdian masyarakat ini adalah untuk meningkatkan pengetahuan tentang akuntansi dasar kepada siswa kelas 11 SMAN 12 Surabaya. Kegiatan ini tidak hanya memberikan ceramah tetapi juga pelatihan terkait dengan akuntansi dasar terutama untuk akuntansi di Perusahaan jasa. Selain itu target dari pelatihan akuntansi dasar diharapkan banyak siswa yang memilih untuk melanjutkan ke program studi akuntansi. Presentasi dan latihan digunakan untuk menyampaikan materi
Co-Authors Ika Aprilia, Siti Aiza Liani, Rhema Lilis Ardini Mardianti, Jerri Murni, Siti Asiah Oktaviani, Krismia Pirmaningsih, Lilik Pitaloka, Stella Anandalika Putri Putri, Kiki Ariani RANI RACHMAWATI Siti Asiah Murni Wahyu Nuraini, Savira Yanti, Siti Ulfa Yeremia Patiung, Marcello Zainuddin, Akhmad