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Alfonsa Dian Sumarna
Politeknik Negeri Batam
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ASPEK KEUANGAN YANG MEMPENGARUHI KINERJA PERUSAHAAN MENGGUNAKAN NILAI PASAR TOBIN’S Q Sumarna, Alfonsa Dian; Yuliani, Nur Fitria
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 10 No. 2: Juni 2021
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v10i2.4505

Abstract

The working capital is an important evalution for calculating company performance which indirectly influence the Indonesia’s trade balance. This study aims to examine the influence of working capital on the performance before (2016-2017) and after (2018-2019) trade balance defisit. Working capital consists of Receivable Collection Period, Inventory Conversion Period, Payable Deferral Period, and Cash Conversion Cycle, while liquidity proxied by Current Ratio. Company performance is proxied by the company value using Tobin’s Q. This study using purposive sampling of manufacturing companies sub-sector consumer goods industry that are listed in Indonesian Stock Exchange which fulfill the criterias with total observation are 106 samples. Data analysis using Eviews9. The hypothesis tests using t-test and F-test. The finding is working capital and liquidity before defisit period have significant influence to company performance except Receivable Collection Period. Meanwhile after defisit period working capital and liquidity have significant influence to company performance except Receivable Collection Period and Payable Deferral Period. The result for both period is significant influence simultaneously.
Implementation of The Good Documentation Practice In Manufacturing Area Sumarna, Alfonsa Dian; Sihite, Emy Angely Christina Prawasta Br
ABEC Indonesia Vol. 11 (2023): 11th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

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

Abstract

This study discusses the problems faced at the company about good documentation practice error, this is due to the absence of work instructions to double-check the documentation carried out. This study aims to reduce good documentation practice errors in plasma production areas by adding work instructions, namely double-checking each documentation. The methods used in this study are observational research methods, documentation, interviews, and Garret Rank methods. The conclusion of the study is that at company already has SOPs on good documentation practice and has followed them in accordance with the good documentation practice standards that have been written.
The Capital Adequacy, Asset Quality, Management Quality, Earning Quality, and Liquidity Analysis in Indonesia Banking Sectors Marta Elviani; Alfonsa Dian Sumarna
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.60-76

Abstract

Risks likely to arise and hinder profitability can be measured using the CAMELanalysis conducted in this study. CAMEL and profitability are fundamentalaspects that are highlighted to determine the financial performance of banksectors. It can be said that if the profitability value of a business is good, itreflects good financial performance. Increased profitability is the success ofmanagement in managing the risks detected. The specific purpose of this studyis to measure each proxy that represents CAMEL analysis on the profitabilityvalue conveyed by the average return on equity (ROAA) variable in the bankingsector so that bank management can manage risk well and generate highprofits. This research was conducted using quantitative methods and secondarydata in the form of databases, namely company financial report documents andcompany annual reports downloaded through the official website of theIndonesia Stock Exchange and processed using Eviews software. Conventionalbanks listed on the Indonesia Stock Exchange for the period 2020-2022, asmany as 41 banks became the sample of this study. The results showed thatCAR, NPL, BS, and LDR had a significant effect on banking profitability, whileNIM had no significant effect on banking profitability
The The Fraud Pentagon Analysis In Financial Companies On The Indonesia Stock Exchange Yosef, Maria Christa; Sumarna, Alfonsa Dian
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.1080

Abstract

This research was conducted to examine the effect of the fraud pentagon theory developed by Crowe Horwath on the possibility of fraud in financial statements. The sample used in this study came from 105 financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. Sampling was carried out using the purposive sampling method. The data analysis method is logistic regression test analysis, processed using the Eviews application. The Pentagon theory posits five key factors: pressure, opportunity, competence, arrogance, and rationalisation. Our analysis revealed that while pressure and opportunity, as proxied by financial targets, stability, external pressure, and ineffective supervision, did not significantly influence fraud risk, the quality of the external auditor emerged as a significant determinant. Conversely, changes in auditors (rationalisation), directors (competence), and the frequency of CEO pictures (arrogance) did not appear to be significant predictors of fraud. This study suggests that external audit quality is more significant in preventing financial statement fraud than the traditional fraud triangle (pressure, opportunity, rationalisation) or other factors like competence and arrogance.
Speaking and Pronunciation Tricks Menggunakan Linking Sounds, Idiom, dan Aplikasi Fondi Ramli, Rimayang Anggun Laras Prastianty; Sumarna, Alfonsa Dian; Silalahi, Rudi Yanto Batara
Journal of Sustainable Community Development Vol. 2 No. 2 (2024): Journal of Sustainable Community Development
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11392177

Abstract

Permasalahan dalam proses pembelajaran yaitu kurangnya pengetahuan siswa dan siswi di dalam pembelajaran Bahasa Inggris, dimana mayoritas siswa memiliki masalah pada speaking dan pronunciation skill siswa. Oleh karena itu perlu diadakan kegiatan pengabdian untuk meningkatkan pengetahuan siswa dalam bentuk sosialisasi: Speaking and Pronunciation Tricks Menggunakan Linking Sounds, Idioms dan Aplikasi Fondi. Kegiatan pengabdian masyarakat ini terdiri dari tiga tahap, yakni 1) pra lapangan, 2) sosialisasi, praktek, dan pendampingan, serta 3) pembuatan laporan dan publikasi. Lokasi pelaksanaan kegiatan ini adalah SMP Negeri 22 Batam. Hasil dari pengabdian ini mencakup kegiatan sosialisasi Linking Sounds, Idioms dan Aplikasi Fondi.
Peningkatan literasi keuangan keluarga melalui pengabdian centre of excellent gedsi dan project-based learning Sumarna, Alfonsa Dian; Lestari, Nanik; Irsutami, Irsutami
Journal of Sustainable Community Development Vol. 3 No. 1 (2025): Journal of Sustainable Community Development
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14439885

Abstract

Kontribusi akademisi terbaik adalah dengan memberikan bekal literasi, sehingga pengetahuan tersebut dapat menjadi landasan pembelajaran (longlife learning) sepanjang hayat bagi peserta pengabdian di masa yang akan datang. Melalui pengabdian ini, Centre of Excellent GEDSI (Gender Equality, Disability and Social Inclution) melalui PBL mahasiswa, memberi kontribusi penguatan pengelolaan keuangan rumah tangga. Dengan pengetahuan dan konsep akademik yang dimiliki oleh dosen, maka sharing pengetahuan yang berharga ini kiranya mampu menjadi sumbangsih praktis kepada masyarakat. Luaran yang ditargetkan adalah peningkatan level kemampuan pengelolaan keuangan ibu-ibu kelompok pengajian Majelis Ta'lim Al Ukhuwah RT 001 & 003 Kampung Tua Belian, Kota Batam. Penguasaan literasi keuangan oleh ibu rumah tangga tidak hanya berdampak pada kesejahteraan finansial keluarga secara langsung, tetapi juga stabilitas pengelolaan keuangan keluarga menjadi kokoh. Dengan memiliki pemahaman kuat tentang konsep manajemen keuangan peserta dapat mengambil keputusan yang lebih baik terkait dengan alokasi sumber daya finansial, perencanaan masa depan, serta meminimalkan risiko keuangan keluarga.
KONSERVATISME AKUNTANSI, INTENSITAS ASET TETAP, TATA KELOLA PERUSAHAAN, DAN PENGARUHNYA TERHADAP TAX AVOIDANCE Sumarna, Alfonsa Dian; Malatada, Mesi
Realible Accounting Journal Vol. 4 No. 2 (2025): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v4i2.1006

Abstract

Abstrak Indonesia menjadi negara keempat se-Asia sebagai negara dengan kasus penghindaran pajak tertinggi yaitu sebesar Rp.68,7 triliun dengan pelaku wajib pajak badan. Tujuan dari penelitian ini adalah untuk menyelidiki bagaimana konservatisme akuntansi, intensitas aset tetap, dan tata kelola perusahaan mempengaruhi pilihan perusahaan untuk melakukan penghindaran pajak. Fokus dari penelitian ini adalah 44 perusahaan energi di Bursa Efek Indonesia dengan total 132 data panel diolah periode tahun 2021-2023. Menggunakan teknik purposive sampling dan analisis regresi data panel dan diolah menggunakan Eviews 12. Temuan penelitian ini menunjukkan bahwa faktor-faktor yang selama ini dianggap mempengaruhi penghindaran pajak, seperti konservatisme akuntansi, intensitas aset tetap, dan tata kelola perusahaan ternyata tidak memberikan pengaruh yang signifikan. Implikasi dari riset ini dapat digunakan sebagai bahan pertimbangan penyusunan kebijakan pemerintah dalam merumuskan peraturan untuk menurunkan kerugian negara yang disebabkan karena penghindaran pajak oleh wajib pajak badan dan pribadi. Kata kunci: penghindaran pajak, tata kelola perusahaan, intensitas aset tetap, konservatisme
Investigating the Effect of Green Accounting Adoption and Sustainability Disclosure in Indonesian Manufacturing Companies Adisty, Tri Julian; sumarna, alfonsa dian
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9095

Abstract

Companies currently produce many impacts, such as air pollution and industrial waste, which also cause global warming. As part of the company's responsibility for international and sustainability problems, the company carries out several things related to green things, ultimately leading to company profits. This research examines the effect of green accounting and sustainability disclosure on company profitability. The sustainability disclosure includes economic, environmental, and social indicators. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. Researchers selected the sample using a purposive sampling method with three criteria, resulting in 15 eligible companies. This research uses panel data regression analysis using the Eviews 12 program. This research measures the green accounting variable using PROPER, the sustainability disclosure variable using GRI G4, and the profitability variable using ROA. The analysis results show that the green accounting and sustainability disclosure variables do not affect a company's profitability. Indonesia has required the disclosure of sustainability reports for specific companies, including those used in this research. Even though there are mandatory regulations, there are still several challenges in implementing sustainability reporting in Indonesia. For example, a lack of awareness and varying reporting standards. The obligation to prepare sustainability reports is an essential step for Indonesia in realizing sustainable development. A sustainability report hopes to encourage companies to be more responsible for the environment and society while increasing global competitiveness and making a profit.
Rancangan Sistem Informasi Pembayaran Angsuran Rumah oleh Customer Melalui Metode Transfer Nababan, Maria Del Cielo; Sumarna, Alfonsa Dian
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i2.758

Abstract

This study aims to provide an applied solution related to the problems faced by PT XO, namely the absence of standard information related to the operational procedures for house installment payments for the transfer method, resulting in frequent double payment inputs. The purpose of this study is to compile a house installment payment procedure, both in narrative and flowchart form, and follow good internal control principles. This study uses a qualitative descriptive research method. The results show that the completeness of the documents used in the design of the house installment payment is complete and follows good and correct internal control principles. The conclusion of the study is the design of an operational information system for house installment payments, especially for the transfer method
ECONOMIC VALUE ADDED, INVESTMENT OPPORTUNITY SET DAN KEBIJAKAN DIVIDEN Zega, Mentari Ruth Caroline; Sumarna, Alfonsa Dian
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9354

Abstract

The pandemic has had a significant impact on the global capital market. The property and real estate sector is one of the sectors that has been dramatically affected by the pandemic. This is evident from the significant decline in stock trading volume in the property and real estate sector during the pandemic, compared to the previous year. This certainly attracts investors' attention to dividend policies and investment opportunities, considering several key factors, including Economic Value Added (EVA) and Investment Opportunity Set (IOS). This study aims to examine the economic added value, determine investment opportunities, and analyze dividend policies in the property and real estate sector on the Indonesian stock exchange during the 2019-2020 period. The sample determination employed a purposive sampling method, resulting in a sample of 52 companies. The analysis technique used is multiple linear regression, utilizing SPSS 25 as the statistical software. Based on the research analysis, it was found that, partially, the EVA and IOS variables had an effect, albeit not significant, on dividends, both partially and simultaneously.
Co-Authors Adi Irawan Setiyanto Adisty, Tri Julian Ananda, Silvia Arif Darmawan Azira, Azira Danar Irianto dedi kurniawan Diah Amalia Doni Putra Utama Fransiska, Cindy Halizah, Zalfa Nur Hernisa, Hernisa Irsutami, Irsutami Jayawarsa, A.A. Ketut Khairi, Salam Malatada, Mesi Marta Elviani Mayasari, Mega Muhammad Irsyad Halim Muhammad Ramadhan Slamet Nababan, Maria Del Cielo Nadya Fortuna Novitasari Nanda Atika Sari Nanik Lestari Purwatiningsih, Esty Putra Utama, Doni Putri Nadya Agustini Quinones, Dinda Puteri Denise Ramli, Rimayang Anggun Laras Prastianty Rismawanti Sihite, Emy Angely Christina Prawasta Br Sinarti Sinarti Vina Kholisa Dinuka Widda Royanisa Manalu Widiyanti, Retno Widya Putri Muzakir Wika Arsanti Putri Wika Arsanti Putri Yosef, Maria Christa Yuliani, Nur Fitria Zega, Mentari Ruth Caroline