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All Journal Jurnal Abdimas Bina Bangsa AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Journal of Accounting Research, Organization and Economics (JAROE) Innovative: Journal Of Social Science Research
Gaol, Manatap Berliana Lumban
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PERAN KOMPUTERISASI AKUNTANSI DALAM DIGITALISASI BISNIS Aruan, Hicca Maria Gandi Putri; Gaol, Manatap Berliana Lumban
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1009

Abstract

This Community Service is carried out with the aim that Micro, Small and Medium Enterprises (MSMEs) realize the importance of making financial reports and know the existence of accounting applications from Bank Indonesia that can help the process of making financial reports. The method used was in the form of lectures and socialization of SAK EMKM and Computerized Accounting using the SIAPIK application. The result of this activity is that MSMEs actors in Pematangsiantar City have realized the importance of making financial reports and the existence of the SIAPIK application which can be used for free in making their business financial reports. This activity was welcomed by MSME actors and felt important to be carried out continuously
Pengaruh Current Ratio,Debt To Equity Ratio,Return On Asset Terhadap Harga Saham (Studi Kasus Pada Perusahaan Kesehatan Periode 2019-2022) Tambunan, Lenon Saut Martua; Gaol, Manatap Berliana Lumban; Doloksaribu, Ardin
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA) terhadap harga saham perusahaan Kesehatan yang terdaftar di Bursa Efek Indonesia.Objek penelitian ini adalah seluruh perusahaan yang termasuk dalam bagian sektor kesehatan. Data yang digunakan dalam penelitian merupakan data sekunder.Pendekatan kuantitatif digunakan dalam penelitian ini.Populasi penelitian ini berjumlah 120,teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Sampel penelitian berjumlah 40. Metode yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, regresi linear berganda,uji t dan koefisien determinasi.Pengelolaan data dalam penelitian ini menggunakan program SPSS (statistical product and service solution) versi 25. Hasil penelitian ini menunjukan bahwa secara parsial Current Ratio (CR),Debt to Equity Ratio berpengaruh positif dan signifikan terhadap harga saham. Return On Asset (ROA) secara parsial berpengaruh negatif dan signifikan terhadap harga saham. Penelitian ini menyimpulkan bahwa peranan Curent Ratio,Debt to Equity Ratio,Return On Asset mempengaruhi harga saham sebesar 77,1% .Sedangkan sisanya dijelaskan oleh faktor lain diluar dari penelitian ini.
The Influence of Audit Time Budget Pressure on Reduced Audit Quality Behavior Gaol, Manatap Berliana Lumban
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i1.11032

Abstract

Objective The purpose of this study is to examine the effect of audit time budget pressure on audit quality reduction behavior conducted by auditors in Indonesia.Design/methodology 240 respondents for current study where auditors in Indonesia served as the sample. Multivariate technique was deployed to data analysis using AMOS - structural equation modeling.Results The results of this study indicate that the audit quality reduction behavior occurs inthe audit assignment practices and this is becoming a concern inaudit profession. Research finding statistically highlighted that there is a positive and significant relationship between time budget pressure and audit quality reduction behavior.Keywords Audit Quality, Time budget pressure, Reduce Audit Quality Behavior
Pengaruh Karakteristik Komite Audit terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Sihotang, Cristina; Gaol, Manatap Berliana Lumban; Manurung, Amran
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.699

Abstract

The evolution of economic conditions provides many opportunities for corporate fraud. One form of fraud that often occurs on an international scale and in Indonesia is fraudulent financial reporting in manufacturing companies in the food and beverage sub sector. This research aims to determine empirically the influence of independent audit committees, financial expertise and frequency of audit committee meetings on fraudulent financial reporting in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange. The type of research used is quantitative research. The research sample used was a purposive sampling method, where the sample was determined based on certain criteria, totaling 23 companies. The type of data used in this research is secondary data. The data source used is the annual report of each company published on the website www.idx.co.id. The research results show that the independent audit committee has no significant effect on fraudulent financial reporting, while financial expertise and the frequency/number of audit committee meetings partially have a significant effect on fraudulent financial reporting.
Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2022) Butar, Winda Anastasya Butar; Gaol, Manatap Berliana Lumban; Manurung, Amran
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.700

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) on financial performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2022. The population used was 84 companies. By using Purposive Sampling techniques, the sample obtained was 51 companies. The independent variable used is Corporate Social Responsibility (CSR) while the dependent variable is financial performance which is proxied by Return On Assets (ROA), Return On Equity (ROE) and Earning Per Share (EPS). This study uses quantitative research. The data used is secondary data collected using the documentation method. The analytical method used is simple linear regression analysis using SPSS Version 25 software. The study results show that Corporate Social Responsibility (CSR) has a positive and significant effect on Return On Assets (ROA), Return On Equity (ROE) and Earning Per Share (EPS).
Pengelolaan Anggaran Pendapatan dan Belanja Desa di Desa Patumbak Kampung Kecamatan Patumbak Kabupaten Deli Serdang pada Tahun 2022 Gaol, Ayu Indah Lumban; Gaol, Manatap Berliana Lumban; Sinurat, Mangasa
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.702

Abstract

The current problems of village governments are caused by the lack of implementation of Permendagri No. 20 of 2018, which emphasizes transparency, accountability, participation, regularity, and budget discipline in village financial management. Challenges involve low human resources, institutional effectiveness, village revenue governance, and community services. The focus of this research is the management of APBDes, considering concerns about cases of embezzlement of Village Funds in Deli Serdang Regency, such as in Sugau, Tanjung Morawa B, and Salabulan villages, which caused significant losses to state finances. The type of research used is qualitative, by analyzing how the Village Budget is managed. The data obtained is in the form of primary data, which is obtained directly from the results of the researcher's interview with informants. The results showed that Patumbak Kampung Village had prepared a village income and expenditure budget in accordance with Permendagri No. 20 of 2018, but at the stage of APBDes management, namely the implementation stage of Patumbak Kampung Village was not fully in accordance with Permendagri No. 20 of 2018 or only 90% was in accordance with Permendagri No. 20 of 2018.
Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Sipahutar, Cinta Ruth; Gaol, Manatap Berliana Lumban; Siboro, Danri Toni
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.703

Abstract

This study aims to determine the effect of financial ratios on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022. The dependent variable in this study is profit growth, the independent variables in this study are Return On Asset, Net Profit Margin, Current Ratio, Debt to Asset Ratio and Total Asset Turnover. The population in this study was 84 companies and the sample used was 30 companies with purposive sampling techniques. The data used in this study is secondary data sourced from the company's financial statements and annual reports. The research method used in this study is quantitative research with multiple linear regression analysis techniques and data processing using the SPSS program version 25. The results of this study show that NPM has a positive and significant effect on profit growth. ROA and CR have a negative and significant effect on profit growth. DAR has a negative and insignificant effect on profit growth, while TATO has a positive and insignificant effect on profit growth.
Pengaruh Manajemen Laba Sebelum Initial Public Offering (IPO) terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Sektor Properti, Real Estate, dan Konstruksi Bangunan Melakukan IPO Tahun 2018-2021 yang Terdaftar di Bursa Efek Indonesia) Sihaloho, Maria Petra Angelina Br.; Gaol, Manatap Berliana Lumban; Harefa, Meilinda Stefani
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.705

Abstract

This study aims to determine the effect of the accrual earnings management before IPO and the real earnings management before IPO on the company's financial performance after the IPO. This study uses secondary data with the object of research on property, real estate and building construction sector companies conducting IPOs in 2018-2021 which are listed on the Indonesia Stock Exchange. There are 32 companies that the became research sample using purposive sampling method. The technique of data analysis in this study is the Multiple Regression Analysis with using SPSS 26 software. The results of data testing conducted in this study indicate that accrual earnings management before IPO has a negative and significant effect on financial performance, while real earnings management before IPO has no significant effect on financial performance.
Pengaruh Pemberian Kredit terhadap Profitabilitas pada PT. Bank Sumut Butar, Juwita Riama Anzelina Butar; Sijabat, Jadongan; Gaol, Manatap Berliana Lumban
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.724

Abstract

This study aims to determine the effect of lending on profitability at PT. Bank sumut, Jl. Imam bonjol No.18. The population in this study is the financial statements of PT. Bank North Sumatra during 2013-2022, and the sample in this study is the Quarterly data of PT. Bank sumut so that the number of samples produced as much as 40. The data used in this study is secondary data taken by documentation method by accessing banksumut website. The data analysis method uses statistical analysis with descriptive statistical testing, simple regression testing, correlation, hypothesis testing and determination, with the statistical tool used is SPSS 26. The results showed that the provision of credit had a negative and significant effect on profitability A negative t value indicates that the variable of lending (X) has an influence that is not in line with profitability (Y). So it can be concluded that the provision of Credit (X) has a negative influence on Profitability (Y) and is significant. That is, the greater the provision of credit will result in the acquisition of the profitability ratio of PT. Bank North Sumatra decreases, on the other hand, if lending decreases, there will be an increase in profitability at PT. North Sumatra Bank. This is due to the lack of banks in applying the principle of prudence in lending resulting in non-performing loans, so banks are advised to maintain the principle of prudence in providing credit to minimize credit risk and maximize company profitability.
Co-Authors Amran Manurung, Amran Aruan, Hicca Maria Gandi Putri Butar, Juwita Riama Anzelina Butar Butar, Winda Anastasya Butar Danri Toni Siboro Doloksaribu, Ardin Gaol, Ayu Indah Lumban Jadongan Sijabat Meilinda Stefani Harefa Sihaloho, Maria Petra Angelina Br. Sihotang, Cristina Sinurat, Mangasa Sipahutar, Cinta Ruth Tambunan, Lenon Saut Martua