Article Per Year (5 Year)
p-Index From 2020 - 2025
6.056
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Manajemen Bisnis Kompetensi Akuntansi Krida Wacana SENTRALISASI Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Paradigma Akuntansi Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Application on Economics and Business Jurnal Akuntansi Goodwood Akuntansi dan Auditing Reviu Jurnal Serina Abdimas
Augustpaosa Nariman Augustpaosa Nariman
Universitas Tarumanegara
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Neuroscience Public Health Social Sciences Other

Published : 57 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 57 Documents
Search

 2   3   4   5   6 
FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI KEBANGKRUTAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Hon, Elvin; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26412

Abstract

This research aims to examine the effect of cash flow, profitability, and leverage on the predicition of corporate bankruptcy in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. This study used a purposive samnpling method and obtained 19 companies and total of samples in this study were 57 samples. The method in this study used logistic regression analytics with Eviews12 and Microsoft Excel. The results of this study shows that cash flow, profitability, and leverage has an insignificant effect on prediction of corporate bankruptcy. Then, the cash flow variables. profitability, and leverage simultaneously has an effect on prediction of corporate bankruptcy.
PENGARUH PROFITABILITAS, LEVERAGE, DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA PERUSAHAAN MANUFAKTUR Sutio, Jovan; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26649

Abstract

This study aims to analyze the effect of profitability, leverage, and activity on profit growth of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The method used for data analysis in this study is multiple linear regression analysis using Eviews version 12. The sample selection technique used is puposive sampling and obtained 55 manufacturing companies in the 2017-2019 period so that the total sample in this study is 165 samples. The results found that simultaneously profitability, leverage, and activity influence profit growth. Partial testing shows that both profitability and activity have a significant and positive effect while leverage has a significant and negative effect on profit growth.
Analisis Faktor-Faktor yang Mempengaruhi Dividend Payout Ratio dengan Ukuran Perusahaan sebagai Pemoderasi Irmansyah, Deddy; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28539

Abstract

This study aims to determine the effect of liquidity, solvency, profitability, and profit growth on the dividend payout ratio with firm size as a moderating variable. This study uses a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The data processing software used is Eviews version 12 with purposive sampling method. This study uses panel data regression with a fixed effect model. The results of this study indicate that liquidity and profitability have a positive and significant effect on the dividend payout ratio, solvency has a negative and insignificant effect on the dividend payout ratio, and profit growth has a positive and insignificant effect on the dividend payout ratio. Meanwhile, firm size was found to be unable to moderate the relationship between liquidity, solvency, profitability, and profit growth on the dividend payout ratio.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Yohanes, Yohanes; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28733

Abstract

This study was conducted to determine the effect of independent commissioners, firm size, leverage, and profitability on earnings management. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020. The sample was taken using the purposive sampling method and 162 samples were selected from 54 companies during the period 2018 – 2020. The study used a fixed effect regression model approach. Data processing using Eviews version 12. This study found that the independent board of commissioners had no significant effect on earnings management, firm size had a significant effect on earnings management, leverage had a significant effect on earnings management, and profitability had a significant effect on earnings management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Gunawan, Revika Averamita; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29721

Abstract

This study aims to examine the effect of firm growth, firm age, profitability, and liquidity on firm value. This study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2020 with a total sample of 74 companies from 173 company populations. This research uses purposive sampling method which is a technique for taking samples with certain considerations/criteria. In this study, the data analysis techniques used were classical assumption test, multiple linear analysis, and hypothesis testing. This research shows that firm growth, firm age, and liquidity have no significant and negative effect on firm value. Meanwhile, profitability has a significant and positive effect on firm value.
Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Christie, Jessica; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29813

Abstract

The purpose of this study was to determine the effect of liquidity, sales growth and profitability on the debt policies of manufacturing companies listed on the Stock Exchange in the consumer goods industry sector between 2018 and 2020. Sampling was carried out by purposive sampling for sample selection with 33 selected companies. The panel data regression model used is REM and tested using multiple linear regression. The results showed that there was a significant positive effect between profitability on debt policy, but liquidity had a significant negative effect on debt policy. There is no significant effect between sales growth on debt policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Putri, Vidra Octavia Tjandra; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29876

Abstract

This study examines the effect of capital structure, company growth, company size, ownership, and dividend policy on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The use of the purposive sampling method, so as to get 27 selected companies that meet the criteria. Testing the data of this study using the Econometric Views (Eviews) 12.0 program. The results of the study show that capital structure has a positive and significant effect on company value, while company growth, company size, managerial ownership, and dividend policy do not affect company value.
PENGARUH STRUKTUR AKTIVA, MANAGERIAL OWNERSHIP, FIRM SIZE, DAN LEVERAGE TERHADAP FIRM PERFORMANCE Vanessa, Marshiella; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31421

Abstract

This study aims to understand how asset structure, management ownership, company size and leverage affect the company kinerjance of a manufacturing company listed on the Indonesian stock exchange during the period 2018-2020. The sample is drawn by targeted sampling method, and the valid data is 75 companies. Data processing techniques using eviews 12 and Microsoft Excel 2016. The findings of this study show that asset structure, senior management ownership, firm size and leverage have a significant impact on firm kinerjance.
Faktor-Faktor Yang Mempengaruhi Financial Distress pada Perusahaan Non Keuangan Gunawan, James Tirta; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32369

Abstract

The purpose of this study is to obtain empirical evidence about the effects of sales growth, operating capacity, and cash flow on financial distress. The sample in this study was selected using purposive sampling method amounted to 31 non finance companies listed on the Indonesia Stock Exchange (IDX) within 2018-2020 that match the criteria. The data processing technique using logistic regression analysis assisted by the EViews 12 program. The results of this study indicate that sales growth has no effect on financial distress, while operating capacity has a negative and significant effect on financial distress, and cash flow has no effect on financial distress.
PENYUSUNAN LAPORAN LABA RUGI RUMAH MAKAN NASI EMPAL BU MARIE Nariman, Augustpaosa; Massidy, Alan Octama
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26041

Abstract

In carrying out its business activities, every company, both small, medium and large companies, really needs accounting calculations to produce financial reports. The financial statements produced by the company include a statement of financial position and a statement of income. Companies generally need an income statement to see how the business is performing and as a basis for making business decisions. The income statement provides information on how much company turnover can be generated and the costs that have been incurred in terms of obtaining sales revenue. The excess between revenue and costs will provide information that the company is experiencing a profit. Nasi Empal Bu Marie is a restaurant business with a franchise system using its original name Nasi Empal Bu Marie in Semarang. Nasi Empal Bu Marie in Jakarta is classified as an UMKM which was founded in July 2022 with 7 employees. The Company still uses simple records and is done manually. Statement of profit and loss are not made regularly every month. Companies need guidance and training to prepare profit and loss reports to find out the company's financial condition, the condition of stocks of goods that are recorded and more controlled as well as more measurable financial information to make decisions. Lecturer of FEB Untar majoring in Accounting conducts the one-day training, which went well with the aim that administrative employees can understand how to record sales transactions in a routine and structured manner and company owners can obtain financial information and business performance.
Co-Authors Agatha, Monica Alysia Himawan Andrew Andrew, Andrew Annisa Fadila Puteri Ardhiansyah3, Ardhiansyah Arpin Baresi Putra Bahusatya, Narauttama Cahyadi, Jeremy Callista, Dyan Christian Alessandro Dharpamahe, Arnavad Ekadjaja, Margarita Erick Hernandez Flolinda, Karin Gervaise, David Gunawan, Belinda Gunawan, James Tirta Gunawan, Revika Averamita Hensu, Kent Evangelista Hon, Elvin Irmansyah, Deddy Jessica Christie, Jessica Kelvin, Seng Kencana, Richie Kevin Jeonghun Yonathan Jeong Kusumah, Olivia Christabella Margarita Ekadjadja Massidy, Alan Octama Melvin Freddy Owen, Nakanael Palupi, Devia Galuh Prajogi, M. Bintang Puteri, Annisa Fadila Putri, Vidra Octavia Tjandra Qinthara, Dhina Rizka Rahardjo, Christie Rini Tri Hastuti Sefika, Salva Seng Kelvin Sutio, Jovan Tanusdjaja, Hendang Trivena, Christy Vanessa, Marshiella Vennessa Willi Sunandi Winda Aprillia, Winda Yohanes Yohanes