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All Journal Jurnal Analisa Akuntansi dan Perpajakan Liability : Jurnal Akuntansi 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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Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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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.
Co-Authors Ika Aprilia, Siti Aiza Lilis Ardini Murni, Siti Asiah Pitaloka, Stella Anandalika Putri Putri, Kiki Ariani RANI RACHMAWATI Siti Asiah Murni Wahyu Nuraini, Savira Yeremia Patiung, Marcello Zainuddin, Akhmad