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All Journal Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal International Journal of Public Budgeting, Accounting and Finance YUME : Journal of Management Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Economics, Business and Management Science Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Locus Penelitian dan Pengabdian International Journal of Economics (IJEC) Journal of Management and Social Sciences Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Maryam Monika Rangkuti
Politeknik Wilmar Bisnis Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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THE EFFECT OF INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE ON FIRM VALUE WITH RETURN ON INVESTMENT AS A MODELING VARIABLE IN THE MINING INDUSTRY LISTED ON INDONESIA STOCK EXCHANGE Rangkuti, Maryam Monika
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.179 KB)

Abstract

This study aims to analyse the effect of intellectual capital, profitability, leverage, firm size and firm growth on firm value with Return On Investment as a moderating variable in Mining Sub Sector Companies listed on the Indonesia Stock Exchange Period 2013-2017. The study was conducted on 29 mining companies listed on the IDX. Data analysis techniques used in this study are Multiple Regression analysis and Moderating Regression Analysis with the help of the E-Views program. The results of the study simultaneously showed a significant influence between intellectual capital profitability, leverage, firm size and firm growth on firm value. Partial testing shows that intellectual capital and firm growth does not affect firm value while profitability and leverage have a positive and significant effect on firm value. Firm size has a negative and significant effect on firm value. Return on investment has no significant effect in mediating the relationship between intellectual capital and firm value.
Struktur modal sebagai intervening faktor Pada determinan harga saham perusahaan Sektor otomotif di bursa efek indonesia Maryam Monika Rangkuti
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8167

Abstract

This study aims to determine how the role of capital structure as an intervening factor on the effect of profitability on the stock prices of automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This study uses an associative approach. Data collection techniques in this study using documentation techniques. The data analysis technique in this research is using path analysis. The results of this study indicate that Profitability (Return On Equity) has no significant effect on Capital Structure (Debt To Equtity Ratio), Profitability (Return On Equity) has a significant and positive effect on Stock Prices, Capital Structure (Debt To Equtity Ratio) has no significant effect on Stock Prices. , and Profitability (Return On Equity) directly affects Stock Prices and Capital Structure (Debt To Equtity Ratio) is not an intervening variable in automotive sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period.
Accounting Prudence Pada Perusahaan Bernotasi Khusus Nilam Kelama Odang; Maryam Monika Rangkuti
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.348

Abstract

Financial statements prepared using the accrual basis give rise to accounting prudence. The main factor that causes prudence to arise is conditions full of uncertainty, which creates caution, such as that caused by the Covid-19 pandemic. This study aims to analyze differences in accounting production before and during the Covid-19 pandemic for companies with special notations (2018 – 2021). The method used in this study is a quantitative method using the Paired T-Test for data analysis. The results of the study show that there is no significant difference between accounting prudence at companies with special notations before and during the Covid-19 pandemic.
Pelatihan Dan Pendampingan Pengisian SPT Tahunan Orang Pribadi Di Lingkungan Politeknik Wilmar Bisnis Indonesia Ferawati Ferawati; Maryam Monika Rangkuti; Putri Margareth Romaulina; Rizqi Khairi; Alfonso Gravela Pakpahan
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol 6, No 2 (2023): April 2023
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v6i2.2247

Abstract

Abstract: Politeknik Wilmar Bisnis Indonesia is a tertiary institution that has a Tax Center and works closely with the Direktorat Jenderal Pajak to assist taxpayers in calculating, depositing, and reporting their tax obligations. On March 03 2023 and March 07 2023, training and assistance for taxpayers were conducted in filling out the Annual Individual Tax Return at the Politeknik Wilmar Bisnis Indonesia Tax Center by the Tax Volunteers. The method used is direct assistance to individual taxpayers in updating NPWP-NIK, and KLU data, also reporting annual tax returns via e-filing. The activity participants are all taxpayers including lecturers and educational staff at the Politeknik Wilmar Bisnis Indonesia and STIKes Murni Teguh. This activity resulted in an increase in understanding for participants in reporting Annual SPT Individuals, while the Tax Volunteer gained knowledge about taxation based on the latest regulations and was able to put into practice the knowledge learned during lectures which can be used as practical experience. Meanwhile, the results for the Politeknik Wilmar Bisnis Indonesia are an increase in taxpayer compliance within the Politeknik Wilmar Bisnis Indonesia, including lecturers and education staff society who are aware of their obligations and always report their income to the state.Keywords: e-filing; SPT; Tax Volunteers  Abstrak: Politeknik Wilmar Bisnis Indonesia merupakan perguruan tinggi yang memiliki Tax Center dan berkolaborasi dengan Direktorat Jenderal Pajak (DJP) untuk membantu Wajib Pajak dalam menghitung, menyetor, dan melaporkan kewajiban perpajakan mereka. Pada tanggal 03 Maret 2023 dan 07 Maret 2023, telah dilakukan pelatihan serta pendampingan Wajib Pajak dalam mengisi Surat Pemberitahuan (SPT) Tahunan Orang Pribadi di Tax Center Politeknik Wilmar Bisnis Indonesia oleh tim Relawan Pajak. Metode yang digunakan adalah pendampingan secara langsung kepada Wajib Pajak Orang Pribadi dalam melakukan pemutakhiran data NPWP-NIK, KLU, dan pelaporan SPT Tahunan melalui e-filing. Peserta kegiatan adalah seluruh Wajib Pajak termasuk dosen dan tenaga pendidik di lingkungan Politeknik Wilmar Bisnis Indonesia serta STIKes Murni Teguh. Kegiatan ini menghasilkan peningkatan pemahaman bagi peserta dalam melaporkan SPT Tahunan Orang Pribadi, sedangkan tim Relawan Pajak memperoleh pengetahuan tentang perpajakan berdasarkan peraturan terbaru dan dapat mempraktikkan secara langsung pengetahuan yang dipelajari selama kuliah serta dapat dijadikan sebagai pengalaman praktis. Sedangkan hasil bagi Politeknik Wilmar Bisnis Indonesia adalah peningkatan ketaatan wajib pajak di lingkungan Politeknik Wilmar Bisnis Indonesia termasuk dosen dan tenaga pendidik sebagai masyarakat yang sadar akan kewajiban dan senantiasa melaporkan penghasilan mereka kepada negara.Kata kunci: e-filing; Relawan Pajak; SPT
Desain Standar Operasional Prosedur Siklus Persediaan pada PT. Kebun Sayur Indonesia (Green Feast) Rangkuti, Maryam Monika; Sinaga, S. M. Paris Tua
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9407

Abstract

Sistem Informasi Akuntansi adalah bagian yang sangat penting bagi Perusahaan. Sistem informasi akuntansi didokumentasikan dalam bentuk diagram alir standar operasional prosedur sebagai bagian dari pengendalian internal pada perusahaan. PT. Kebun Sayur Indonesia yang bergerak di bidang penyediaan sayuran hidroponik belum memiliki SOP yang didokumentasikan dalam bentuk diagram alir pada siklus persediaannya. Untuk itu penelitian bertujuan menghasilkan desain SOP siklus persediaan untuk dapat diterapkan pada PT. Kebun Sayur Indonesia (Green Feast) yang bertujuan untuk menurunkan jumlah waste sehingga dapat memaksimalkan COGS dan menciptakan laba yang optimal bagi perusahaan. Metode yang dipakai dalam penelitian ini adalah metode analisis kualitatif. Teknik pengumpulan data yang digunakan adalah pengamatan, wawancara, dan dokumentasi. Hasil penelitian ini adalah rekomendasi SOP yang memadai terkait persediaan mulai dari Pembelian dan pemesanan, penerimaan dan penyimpanan, pengeluaran barang, retur penjualan, dan perhitungan fisik persediaan (opname stok).
Implementasi Sustainability Governance Terhadap Kinerja Keuangan Perusahaan Lq45 Non Perbankan Laia, Paskalia Suryanti Yovita; Rangkuti, Maryam Monika
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7698

Abstract

Tujuan penelitian ini adalah untuk mengidentifikasi tingkat penerapan Good Corporate Governance serta menganalisis pengaruh tingkat penerapan GCG terhadap kinerja keuangan perusahaan LQ45 non Perbankan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan eksplanatory melalui archival method pada perusahaan LQ45 non perbankan tahun 2020-2023 dan sampel yang dipilih merupakan seluruh perusahaan yang terindeks LQ45 selama tahun 2020-2023 yang menerbitkan laporan tahunan secara lengkap. Hasil penelitian ini menunjukkan bahwa, selama tahun 2020 – 2023 tingkat penerapan tata kelola baik perusahaan yang konsisten maupun perusahaan yang inkonsisten terindeks LQ45 berada pada rentang 75% - 100%. Berdasarkan 6 elemen yang dinilai, elemen yang sepenuhnya diterapkan perusahaan LQ45 non perbankan adalah elemen hubungan keuangan dan audit serta elemen pengungkapan. Hal ini mengindikasi bahwa prinsip akuntanbilitas, transaparansi dan kewajaran telah diimplementasikan dengan baik. Selanjutnya, hasil penelitian juga menunjukkan bahwa tingkat implementasi good corporate governance dapat mempengaruhi tingkat profitabilitas dan solvabilitas perusahaan. Sedangkan tingkat likuiditas dan nilai pasar perusahaan tidak terpengaruh terhadap implementasi good corporate governance.
Literasi Pengelolaan Keuangan Usaha untuk Pelaku UMKM Binjai Estate Maryam Monika Rangkuti; Efry Kurnia
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 2 No. 1 (2025): Januari : Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyaraka
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v2i1.1133

Abstract

The limited knowledge of MSME entrepreneurs in Binjai Estate in managing their business finances affects the business continuity of MSMEs, causes errors in determining the amount of the cost of goods sold resulting in errors in determining the amount of the selling price, resulting in difficulty of increasing competitiveness which will affect the level of sales and profits of MSMEs. The purpose of these activities is to help MSME players increase their sales by providing simple financial management training and promoting their merchandise through social media and online shops so that later they can increase MSME sales. The methods used are observation, interview, and documentation methods. The results of this service activity are that Bandrek Jahe Merah and Gedebog Pisang MSMEs can already recognize the importance of business financial management and identify company assets to be separated from personal assets. However, further training is needed to assist businesses in making budgets and determining the cost of production and the cost of goods sold to determine the selling price of their products.
Optimalisasi Laba UMKM Dengan Strategi Harga Cost-Plus Pricing Anakampun, Yuni Novita; Rangkuti, Maryam Monika
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 1 (2025): Edisi Agustus
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i1.234

Abstract

Saat ini banyak perusahaan yang berusaha untuk memberikan keunggulan pada pasar bisnis yang semakin bergerak cepat, sehingga menimbulkan persaingan yang ketat, di mana berbagai strategi digunakan untuk menarik pelanggan. UD. Bakti Jaya, usaha yang bergerak di bidang penjualan alat dan bahan bangunan telah berkembang selama beberapa tahun dan terus berupaya meningkatkan kualitas barang dan jasanya untuk memenuhi permintaan konsumen. Perusahaan ini juga memiliki pangsa pasar yang penting di kota metropolitan tetangga. Selama menjalankan bisnisnya, UD Bakti Jaya belum melakukan perhitungan harga pokok barang yang mereka tawarkan, penetapan harga produk belum memiliki dasar perhitungan yang jelas, sehingga ada kemungkinan laba yang dihasilkan saat ini belum cukup optimal. Jika harga penawaran terlalu rendah, bisnis mungkin tidak dapat membayar biaya operasionalnya dan menderita kerugian pada akhirnya. Di sisi lain, jika harga penawaran terlalu tinggi, UD Bakti Jaya berisiko kehilangan pelanggan karena tidak mampu bersaing dengan kompetitor. Penelitian ini bertujuan untuk mengevaluasi harga pokok penjualan dengan oendekatan metodologi Full Costing dan harga jual yang ditetapkan dengan metode Cost Plus Pricing. Hasil penelitian menunjukkan bahwa dari 132 jenis persediaan UD Bakti Jaya, 53 jenis persediaan penetapan harganya berada di atas nilai HPP (overpriced) sedangkan 79 jenis persediaan harganya berada di bawah nilai HPP (underpriced). Hasil penelitian juga menunjukkan bahwa penetapan laba yang diharapkan sebesar 30% pada metode CPP belum mampu memberikan kondisi laba pada UD Bakti Jaya. Namun terbukti mampu meningkatkan tingkat laba.
The Effect of Good Corporate Governance Implementation and Financial Policy on Tax Avoidance (Case Study in LQ45 Company Index) Rangkuti, Maryam Monika; Manullang, Bintang Refenia
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1101

Abstract

The purpose of this study was to investigate potential correlations between Corporate Governance and Financial Policy on Tax Avoidance Practices. This investigation's primary goals and focus are companies that are listed in LQ45 Index for the 2020-2023 period. 70 observation samples in all were used in this study, and they were all chosen using purposive sampling methods. The data examined using SPSS software was subjected to multiple linear regression testing methodology for the  purposes  of  this  investigation.  The  use  of  GCG and leverage are  unrelated,  according  to  study  findings partially. Simultaneously, GCG and Leverage are related to Tax Avoidance Practice.
Analisis Manajemen Risiko Pelaku UMKM Terhadap Kenaikan Harga Bahan Pokok Di Kota Rengat Yogi Mey Shaputra; Maryam Monika Rangkuti
Jurnal of Management and Social Sciences Vol. 2 No. 1 (2024): Januari : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v2i1.369

Abstract

The increase in prices of basic commodities poses a big challenge for Micro, Small, and Medium Enterprises (MSMEs) in Rengat City. This price increase can impact the sustainability of MSMEs and pose significant financial risks. This research aims to analyze how MSMEs in Rengat City manage the risks arising from the increase in prices of basic commodities in 2023. The research methodology includes observation, interviews, and statistical data analysis. The research results show that effective risk management helps MSMEs reduce the negative impact of rising prices of basic commodities. This research also provides recommendations for improving risk management in MSMEs and supporting the growth of the MSME sector in Rengat City.
Co-Authors Alfonso Gravela Pakpahan Anakampun, Yuni Novita Efry Kurnia Ferawati Ferawati Laia, Paskalia Suryanti Yovita Manullang, Bintang Refenia Nilam Kemala Odang Pasaribu, Asmara Wildani Putri Margareth Romaulina Rahma, Raudatur Rizqi Khairi Sinaga, S. M. Paris Tua Yogi Mey Shaputra