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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Community Service & Engagement Journal of Accounting and Taxation
R.M. Rum Hendarmin
Universitas Indo Global Mandiri
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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 1 
The Effect of Accounting Information System and Internal Control System on the Quality of Financial Reports at PT Semen Baturaja (Persero) Tbk. Ciko Arfismanda; Maulan Irwadi; R.M. Rum Hendarmin
International Journal of Community Service & Engagement Vol. 2 No. 3 (2021)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v2i3.343

Abstract

This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study.
Analisis Peranan Jati Diri Koperasi Sebagai Wujud Pengimplementasian Good Corporate Governance (GCG) Koperasi di Indonesia Kgs. M. Nurkholis; Vhika Meiriasari; R.M. Rum Hendarmin
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 14 No. 1 (2023)
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v14i1.3143

Abstract

The long history of cooperatives that existed in the pre-independence era required cooperatives to always make formulas in the form of standard rules that were systematically compiled by the government and other authorities so that cooperatives could continue to play a role in building the nation's economy which has been reflected in the identity of cooperatives. Cooperative identity is reflected in three approaches, namely the essentialist approach, the institutional approach and the nominalist approach. The identity of a cooperative is actually a complex conceptual arrangement so that if the identity of a cooperative is properly implemented, a true cooperative will run according to its main corridor, namely the welfare of its members and society. Governance systems or devices known as Good Corporate Governance according to The Organization Cooperation and Development (OCD) consist of principles and characteristics that can be used as a whole (universal) consisting of culture, environmental differences and systems of laws and regulations and values -values that exist and apply in a country. Based on several studies, the researchers concluded that this crisis occurred due to a failure in implementing good corporate governance. However, there is one solution in alleviating the economic crisis, in which there is a role for the people to help each other and work together in creating a sovereign economy. which complement each other. This cannot be separated because the identity of cooperatives has become a characteristic of cooperatives from the times when ideas about cooperatives have developed and spread throughout the world. Keywords:  Identity, Cooperative, Good Corporate Governance
PENINGKATAN DAYA SAING MELALUI INOVASI KEMASAN OLAHAN EMPING SINGKONG DESA PETANANG KECAMATAN LEMBAK KABUPATEN MUARA ENIM Dwi Oktaria; Siti Komariah Hildayanti; Lesi Hertati; R.M. Rum Hendarmin
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.18582

Abstract

Desa Petanang adalah salah satu bagian dari Kecamatan Lembak, Kabupaten Muara Enim, dengan hasil produksi singkong yang cukup melimpah namun masih terkendala dengan kemasan yang kurang menarik. Inovasi dan dan pemasaran adalah hal yang sangat penting dalam proses bisnis, hal ini tidak lepas dari Usaha Mikro Kecil dan Menengah (UMKM). Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu komponen perekonomian nasional paling strategis dan berpengaruh pada hajat hidup banyak orang hingga menjadi tulang punggung ekonomi nasional. Tujuan dari pengabdian ini adalah untuk meningkatkan kualitas produk olahan kelasan singkong melalui sosialisasi inovasi kemasan, dan desain label kemasan produk, sehingga produk lebih menarik dan dapat meningkatkan keuntungan masyarakat setempat.
Pengaruh Struktur Modal, Ukuran Perusahaan Dan Umur Perusahaan Terhadap Nilai Perusahaan: Survey Pada Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Dini Anggraini; R.M. Rum Hendarmin; Aris Munandar
Journal of Accounting and Taxation Vol. 2 No. 2 (2022): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v2i2.1712

Abstract

This study aims to determine the effect of capital structure, firm size and firm age on firm value in food and beverage companies listed on the Indonesia Stock Exchange. This type of research is quantitative research. The sample used was 19 companies from a population of 26 food and beverage companies listed on the Indonesian stock exchange in 2015-2019. This study uses secondary data, the data analysis method used is the panel data regression analysis method. The results showed that simultaneously capital structure, firm size and firm age had an effect on firm value. Then, partially capital structure and firm age have a significant negative effect on firm value. On the other hand, firm size has no significant negative effect on firm value. The amount of the Adjusted R Square (R2) is 0.692658 or 69.26%, which means that the ability of the independent variable to explain the variation in the dependent variable change is 69.26%, while the rest is 0.30% (100% - 69.26%) is influenced by other factors outside the research variables. The results of this study are expected to be taken into consideration by companies when they want to increase company value.
Pengaruh Pendapatan Bersih Dan Modal Kerja Bersih Terhadap Arus Kas Pada Perusahaan (Survey Pada Sektor Perhotelan Yang Terdaftar Di Bursa Efek Indonesia Pasca Pandemi Covid-19 Periode 2019-2020) Richard Yasin; R.M. Rum Hendarmin
Journal of Accounting and Taxation Vol. 3 No. 2 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i2.1713

Abstract

This study investigates and provides empirical evidence regarding the effect of net income and net working capital on the company's cash flow. The purposive sampling technique is used in the sampling technique. The research sample consisted of 20 hotel sector companies listed on the Indonesia Stock Exchange in 2019-2020. The analytical method used in this research is multiple linear regression analysis. The results show partially to prove that the net income variable has an effect on cash flow while networking capital has no effect on cash flow in hotel sector companies listed on the Indonesia Stock Exchange after the Covid-19 Pandemic for the 2019-2020 Period. Meanwhile, simultaneously net income and networking capital affect cash flow in hotel sector companies listed on the Indonesia Stock Exchange after the Covid-19 pandemic for the 2019-2020 period.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, Dan Kebijakan DividenTerhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Andini Andini; R.M. Rum Hendarmin; M. Hamdan Sayadi
Journal of Accounting and Taxation Vol. 3 No. 2 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i2.1714

Abstract

This study aims to determine the effect of investment decisions, funding decisions and dividend policies on firm value in manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research that uses secondary data. The secondary data was taken from the year of 2015 to 2019 using a purposive sampling technique. The data analysis technique used multiple linear regression and then processed with SPSS 24 software. The results show that investment and funding decisions have a positive effect on firm value. Meanwhile, dividend policy has a negative effect on firm value. Through this research, manufacturing companies will be able to study the factors that can affect the value of the company.
Pengaruh Struktur Modal, Ukuran Perusahaan, Dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019: Studi Kasus Universitas Indo Global Mandiri Nabila Rizki Egitasari; Emilia Gustini; R.M. Rum Hendarmin
Journal of Accounting and Taxation Vol. 3 No. 3 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i3.1718

Abstract

The objectives of this study are to analyze the effect of capital structure, company size, profitability on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2015-2019. Data obtained from the company's annual financial statements. The sample in this study amounted to 13 companies. Furthermore, the data were tested using multiple linear regression. The evidence from this study suggests that the capital structure, company size, profitability have a positive effect on the company's stock price. This study is useful for food and beverage companies listed on the Indonesia Stock Exchange to increase their share price. Companies can consider their capital structure, company size, and profitability. Keywords: capital structure, company size, profitability, stock prices, food and beverage companies.
Pengaruh Ukuran Perusahaan, Kualitas Audit, Dan Kepemilikan Asing Terhadap Keterjadian Restatement Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2015-2019 Rizki Dwi Anggara; Emilia Gustini; R.M. Rum Hendarmin
Journal of Accounting and Taxation Vol. 3 No. 3 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i3.1719

Abstract

This study aims to determine the effect of company size, audit quality, and foreign ownership on the occurrence of restatements in food and beverage companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. The data used in this study were obtained from the results of literature studies and documentation studies. The sample was selected using a purposive sampling technique. The data for 65 samples were analyzed using multiple linear regression. The results of this research support the idea that company size, audit quality, and foreign ownership had a significant effect on the restatement. Simultaneously the variables of company size, audit quality, and foreign ownership have a significant effect on restatement in food and beverage companies listed on the Indonesia Stock Exchange (BEI) 2015-2019.
Co-Authors Andini Andini Aris Munandar Ciko Arfismanda Dini Anggraini Dwi Oktaria Emilia Gustini Kgs. M. Nurkholis Lesi Hertati M. Hamdan Sayadi Maulan Irwadi Nabila Rizki Egitasari Richard Yasin Rizki Dwi Anggara Siti Komariah Hildayanti Vhika Meiriasari