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BINA DESA: PENINGKATAN LITERASI BISNIS DENGAN MODAL DIBAWAH SEPULUH JUTA BAGI MASYARAKAT DESA CIKANDE Simatupang, Apriani; Panjaitan, Andry; Puspitasari, Veny Anindya; Solihin, Riyad; Naibaho, Eduard Ary Binsar
Jurnal Pengabdian Masyarakat Khatulistiwa Vol 6, No 1 (2023): APRIL
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpmk.v6i1.1954

ABSTRACTThis activity provides solutions to the problems of the Cikande village communit. These problems include several communities affected by Covid 19 in terms of termination of employment (PHK). Another problem is that in one family, the breadwinner is only the head of the family. This results in a lack of residents' income to meet household consumption. If the source of income is only the head of the family and has an income below or equal to the UMR (Regional Minimum Wage), then the income is not enough to meet the needs of each family. Therefore, this activity is carried out to increase community business literacy so that homewives who do not work can increase family income. This activity is carried out in the form of counseling by providing business ideas that homewives can run with a business capital of less than Rp. 10,000,000.00. The benefits of this activity add to the public's insight into running a business that can be done with capital that is not too large. 31 Â housewives participated in this activity, and 6 fathers took part. Of all participants, 58% run a business from the business idea submitted. Business ideas run mostly as Dropshippers.sKeywords: Business idea, dropshipper, business, welfareABSTRAKKegiatan ini memberikan solusi atas permasalahan masyarakat desa Cikande. Permasalahan tersebut antara lain: beberapa masyarakat terkena dampak Covid 19 dalam hal pemutusan hubungan kerja (PHK). Permasalahan lain, dalam satu keluarga pencari nafkah hanya kepala keluarga. Hal ini mengakibatkan kurangnya pendapatan warga dalam memenuhi konsumsi rumah tangga. Â Jika sumber pendapatan hanya kepala keluarga dan memiliki pendapatan dibawah atau setara dengan UMR (Upah Minimum Regional) maka pendapatan yang dimiliki kurang untuk memenuhi kebutuhan setiap keluarga. Oleh karena itu, kegiatan ini dilakukan untuk meningkatkan literasi bisnis masyarakat sehingga ibu-ibu rumah tangga yang tidak bekerja dapat mengambil bagian dalam menambah pendapatan keluarga. Kegiatan ini dilakukan dalam bentuk penyuluhan, dengan memberikan ide-ide bisnis yang dapat dijalankan ibu rumah tangga dengan modal bisnis dibawah Rp 10.000.000,00. Manfaat kegiatan ini menambah wawasan masyarakat untuk menjalankan bisnis yang dapat dilakukan dengan modal yang tidak terlalu besar. Ibu rumah tangga yang menjadi peserta dalam kegiatan ini ada 31 orang dan ada 6 bapak-bapak yang ikut serta. Dari seluruh peserta 58% yang menjalankan bisnis dari ide bisnis yang disampaikan. Ide bisnis yang dijalankan sebagian besar sebagai Dropshipper.Kata Kunci:Â Ide bisnis, dropshipper, bisnis, sejahtera.

Effect of Net Profit Margin, Sales Growth, Profitability on Dividens Pay-Out Ratio with Managerial Ownership as Moderation Naibaho, Eduard Ary Binsar; Widyastari, Nurul
Jurnal Keuangan dan Perbankan Vol 27, No 1 (2023): January 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i1.9053

This study aims to test and analyze the relationship between net profit margin, sales growth,profitabilitytodividendpay-outratiowithmanagerialownershipasamoderating. The source of this study data usessecondarydata fromcompanies availableat SPCapitalIQwithatotalof260 observationsthathavemetthecriteriausedusingpurposivesamplingtechniques. This research shows that net profit margin and profitability have a positive influence on the dividend pay-out ratio. Sales growth has a negative influence on the dividend pay-out ratio. The study also showed that managerial ownership as a moderating variable strengthens the relationship between net profit margin, sales growth and profitability to dividend pay-out ratio.

THE INFLUENCE OF OPERATIONAL RISK, CAPITAL STRUCTURE, AND INTELLLECTUAL CAPITAL ON FIRM PERFORMANCE WITH CORPORATE GOVERNANVE MECHANISMS AS MODERATING VARIABLE Naibaho, Eduard Ary Binsar; Kurniadi, Timothy Hizkia
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This research aims to examine the influence of risk management, capital structure, and intellectual capital on firm performance with corporate governance as moderating variable. In this study, firm performance is measured by Tobin’s Q, operational risk is measured by the natural logarithm of operational loss, capital structure is measured by the DER ratio, intellectual capital is measured by MVAIC, and corporate governance mechanism is measured by board size and board independence. This study uses data from 115 companies located in the ASEAN region which are included in the Consumer Discretionary and Consumer Staples industry categories on S&P Capital IQ during the 2018-2022 period. The sampling method in this research used a purposive sampling method. This study found that operational risk and intellectual capital had no effect on firm performance, while capital structure had a positive impact on firm performance. This research also finds that corporate governance mechanisms can strengthen the positive relationship between operational risk and intellectual capital on firm performance.

PENGARUH TAX AVOIDANCE, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Tatap Maduma; Eduard Ary Binsar Naibaho
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5370

THE INFLUENCE OF TAX AVOIDANCE, LEVERAGE, AND PROFITABILITY ON COMPANY VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLES Corporate value is the main goal of every company. This research examines the relationship of tax avoidance, leverage, and profitability to firm value and uses dividend policy as a moderating variable. Tax avoidance is measured using the Cash Effective Tax Rate, leverage is measured using the Debt to Equity Ratio, profitability is measured using Return On Assets, firm value is measured using Tobins q and dividend policy uses the Dividend Payout Ratio indicator. The observation data in this research is from 600 datas of industrial sector companies consisting of capital goods, commercial and professional services, and transportation companies in Southeast Asia, namely Indonesia, Malaysia, Singapore, Thailand, Vietnam and the Philippines from 2015–2020. It uses secondary data from S&P Capital IQ and the company's financial statements. The results of this research indicate that tax avoidance has a positive direction but has no significant effect on firm value, leverage has a negative direction and has a significant effect on firm value, profitability has a positive direction but has no significant effect on firm value, dividend policy as a moderating variable weakens the positive relationship between tax avoidance with firm value, dividend policy as a moderating variable weakens the negative relationship between leverage and firm value, and dividend policy as a moderating variable weakens the positive relationship between capital structure and firm value. Keywords: dividend policy; firm value; leverage; profitability; tax avoidance

The Effect of Firm Performance, Financial Distress, and Operational Complexity on Audit Report Lag with Corporate Governance Mechanism and Audit Quality as Moderation Naibaho, Eduard Ary Binsar; Dewanti
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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The purpose of this study is to examine the effect of firm performance, financial distress and complexity on audit report lag with corporate governance mechanisms and audit quality as moderating variables. Firm performance proxy Tobin's and ROA, financial distress proxy Altman's, managerial ownership, board size, and audit quality. The research uses secondary data from 128 companies in Indonesia, Australia and New Zealand, which are included in the office of manufacture and mining in the S&P Capital IQ for the period 2018-2022. The sample collection technique uses a purposive sampling method. This research found that company performance and financial distress had no effect, while complexity had an effect on audit report lag. Managerial ownership has an effect on Tobin, financial distress, and complexity on audit report lag, but managerial ownership has no effect on ROA. The size of the board of directors has an effect on Tobin but has no effect on ROA, financial distress, and complexity on audit report lag. Audit quality has no effect on company performance and complexity but does affect financial distress and audit report lag.

THE INFLUENCE OF OPERATIONAL RISK, CAPITAL STRUCTURE, AND INTELLLECTUAL CAPITAL ON FIRM PERFORMANCE WITH CORPORATE GOVERNANVE MECHANISMS AS MODERATING VARIABLE Naibaho, Eduard Ary Binsar; Kurniadi, Timothy Hizkia
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This research aims to examine the influence of risk management, capital structure, and intellectual capital on firm performance with corporate governance as moderating variable. In this study, firm performance is measured by Tobin’s Q, operational risk is measured by the natural logarithm of operational loss, capital structure is measured by the DER ratio, intellectual capital is measured by MVAIC, and corporate governance mechanism is measured by board size and board independence. This study uses data from 115 companies located in the ASEAN region which are included in the Consumer Discretionary and Consumer Staples industry categories on S&P Capital IQ during the 2018-2022 period. The sampling method in this research used a purposive sampling method. This study found that operational risk and intellectual capital had no effect on firm performance, while capital structure had a positive impact on firm performance. This research also finds that corporate governance mechanisms can strengthen the positive relationship between operational risk and intellectual capital on firm performance.

Monetary Policy and Bank Performance: An Empirical Study of BI Rate Transmission in the Indonesian Banking Sector Simatupang, Apriani; Naibaho, Eduard Ary Binsar
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v15i1.15891

This study investigates the impact of Indonesia’s benchmark interest rate (BI Rate) as a monetary policy instrument on various aspects of bank performance, including profitability (ROA, ROE, NIM), credit risk (NPL, LLR), operational efficiency (BOPO), and capital adequacy (CAR). Using panel data regression on 41 commercial banks from 2014 to 2024, the study applies the Random Effect Model as determined by the Hausman tests. The results show that BI Rate has a significant and positive effect on NIM, supporting the theory that interest margins tend to widen during periods of rising interest rates. Conversely, BI Rate shows a significant and negative effect on NPL, LLR, and BOPO, which may reflect increased prudence and operational efficiency by banks during monetary tightening. No significant effects are found on ROA, ROE, and CAR, suggesting these dimensions are shaped by other structural or managerial factors. This research contributes to the literature by integrating multiple dimensions of financial and risk performance in one empirical model, offering insights for policymakers and bank managers in strategically navigating interest rate fluctuations. Keywords: Rate; Performance; Monetary; ROA; NIM

THE INFLUENCE OF FIRM SIZE AND CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE IN THE ASEAN MANUFACTURING SECTOR Gressieni Evelyn; Eduard Ary Binsar Naibaho
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This study examines the impact of firm size and capital structure on the financial performance of ASEAN manufacturing companies during the 2014-2023 period, considering the influence of the COVID-19 pandemic. The pandemic triggered a global economic crisis, disrupting corporate financial stability. Total assets and revenue measure firm size, while capital structure is represented by the debt-to-asset ratio (DAR) and debt-to-equity ratio (DER). Financial performance is assessed using return on assets (ROA), and Tobin's Q. Data from 767 companies was collected through purposive sampling and analyzed using a fixed-effects panel data model. The results reveal that total assets have a significant positive impact on ROA but a negative impact on Tobin's Q. Total revenue significantly positively affects both ROA and Tobin's Q. DAR has a significant negative impact on ROA, while DER shows a significant negative effect on Tobin's Q. These findings provide insights for company management in formulating financial strategies and for investors in evaluating investment potential based on firm size and capital structure.

THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE AND CORPORATE GOVERNANCE ON FIRM PERFORMANCE WITH AUDIT QUALITY AS A MODERATION Naibaho, Eduard Ary Binsar; Ekarandi, Felix
Jurnal Akuntansi Bisnis Vol 18, No 2 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i2.8616

Background: In the face of economic uncertainty and increasing demands for transparency, companies are required to improve performance through the implementation of sustainability reporting, corporate governance, and maintaining audit quality to build investor and stakeholder trust.Objective: This study aims to test the influence of these three factors on firm performance in Indonesia, considering the limited number of studies that discuss the three simultaneously in the context of Indonesian companies across sectors.Research Methods: Using secondary data from financial and annual reports of Indonesian companies between 2019 and 2023, a purposive sampling technique was applied. Data analysis involved quantitative methods to test hypotheses through statistical models.Research Results: The results indicate that corporate governance mechanisms, particularly ownership concentration and board size, negatively influence firm performance. Sustainability reporting positively affects performance, and audit quality strengthens the relationship between sustainability report disclosure and firm performance.Originality/Novelty of Research: This research contributes to the existing literature by highlighting the significant role of sustainability and governance practices in enhancing firm performance in the Indonesian context, and by exploring the moderating effect of audit quality, which has been less studied.

The Role of ESG and External Assurance in Firm Performance: External Assurance as a Moderator Naibaho, Eduard Ary Binsar; Raudhotuzanah, Dara
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.572

Purpose: This study seeks to assess the impact of Environmental, Social, and Governance (ESG) factors and External Assurance on Firm Performance, with External Assurance acting as a moderating variable in the ESG-Firm Performance relationship. This research is based on agency theory, which explains the potential conflict of interest between management and shareholders over sustainability spending. Method: This research employs a quantitative methodology, utilizing panel data regression analysis. The sample consists of 120 publicly listed non-financial companies from ASEAN-5 countries over the period 2019–2023. Secondary data were obtained through a literature review from S&P Capital IQ and Thomson Reuters Eikon, and the sample was selected using a purposive sampling technique. Findings: The study’s results indicate that ESG and External Assurance have a negative impact on Company Performance, as indicated by Tobin’s Q, with coefficient values of -0.013 and -0.214. However, neither does it show a significant influence when measured by ROA. Furthermore, External Assurance influences the relationship between ESG and Company Performance (Tobin’s Q) with a coefficient value of -0.002. Still, it does not affect the relationship when ROA is used as a measure of Firm Performance. Novelty/Value: This study contributes to the current literature by providing empirical evidence on the moderating effect of External Assurance on the relationship between ESG and Firm Performance within the ASEAN-5 countries, incorporating two performance metrics.

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