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PENTINGNYA STANDARD SETTING BAGI INVESTOR Lamria Simamora
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.053 KB)

ABSTRAKProses standard setting (penetapan standar) dalam akuntansi merupakan proses yang cukup rumit dikarenakan melibatkan aspek ekonomi, politik, sosial dan budaya. Standard setting dipengaruhi aspek politik karena di dalamnya terjadi tawar menawar antara beberapa kepentingan yaitu pemerintah, swasta dan juga profesi akuntan sendiri. Selain itu dipengaruhi oleh aspek ekonomi dikarenakan standard setting berkembang seiring dengan perkembangan dunia bisnis, Selanjutnya dipengaruhi oleh aspek sosial budaya karena pada akhirnya standar yang telah dibuat akan diimplementasikan pada suatu masyarakat tertentu yang tentunya akan diwarnai oleh unsur sosial budaya yang ada dalammasyarakat tersebut. Laporan keuangan yang ada sekarang ini tentunya dipengaruhi oleh regulasi dari standar akuntansi yang berlaku. Ketika standar akuntansi berubah tentunya akan berpengaruh langsungterhadap laporan keuangan yang dihasilkan. Tujuan laporan keuangan sendiri senagaimana tertuang dalam SFAC no 1 adalah menyediakan informasi yang berguna bagi investor, calon investor dan kreditormaupun pengguna lainnya dalam membuat keputusan investasi yang rasional, pemberian kredit maupun keputusan lainnya yang sejenis.

Faktor Internal Dan Eksternal Perbankan Pada Non Performing Loan (NPL) Dengan Inflasi Sebagai Variabel Moderasi Debora Cornelia Antang; Yohanes Joni Pambelum; Muhammad Ichsan Diarsyad; Lamria Simamora; Rapel Rapel; Tatik Zulaika
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.741

This study aims to analyze internal and external banking factors that can affect Non-Performing Loans (NPL) at state-owned commercial banks listed on the Indonesia Stock Exchange for the 2017-2022 period by using inflation as a moderating variable. This research method is quantitative research using secondary data in the form of financial reports. The population of this study is BUMN Commercial Banks for the 2017-2020 period with a total sample of 96 using the purposive sampling method. The data analysis technique is multiple linear regression analysis and Moderated Regression Analysis (MRA) using the SPSS 25 program.The results of this study indicate that BOPO has a positive and significant effect on NPL, and the BI rate has a negative and significant effect on NPL. Meanwhile, CAR and LDR have no significant effect on NPL. Inflation is able to strengthen LDR against NPL, inflation is unable to strengthen CAR and BI rate against NPL and weakens BOPO against NPL. State-owned banks must manage their operational activities properly and must be selective in choosing customers who receive credit so that NPL spikes can be minimized. Then, for future researchers it is hoped that they can add other variables outside of this study.

Pengaruh Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Riska Melita; Lamria Simamora; Rini Oktavia; Oktobria Y. Asi; Agus Kubertein; Septa Soraida
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1147

This research aims to examine the influence of company size and sales growth on capital structure with profitability as a moderating variable (in IDX30 index companies for the 2019-2022 period). The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis. The results of this research indicate that company size has an effect on capital structure. Meanwhile, sales growth has no effect on capital structure. Moderating profitability can strengthen the influence of company size on capital structure. Meanwhile, moderate profitability can weaken the influence of sales growth on capital structure.

Pengaruh Persentase Saham Dan Akuntansi Konservatisme Terhadap Relevansi Nilai Laporan Keuangan Dengan Kualitas Laba Sebagai Variabel Moderasi Roy Alpinus Ginting; Lamria Simamora; M. Ichsan Diarsyad; Sri Yuni; Agus Kubertein; Iwan Christian
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1807

This study aims to determine the effect of share percentage, accounting conservatism, the interaction of earnings quality and share percentage on value relevance and the interaction of earnings quality and accounting conservatism on value relevance in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The number of manufacturing companies used as samples in this study were 96 companies after going through the purposive sampling method. The results showed that partially the variable percentage of shares has no effect on value relevance, accounting conservatism has no effect on value relevance, earnings quality interactions are proven to be unable to moderate the relationship between share percentage to value relevance and earnings quality interactions are proven to be unable to moderate the relationship between accounting conservatism and relevance. Companies are expected to see the importance of other factors that can increase the relevance of the value of financial statements optimally. For investors, it is hoped that this can be used as input in making investment decisions in the future, before deciding to invest in the company. For further research, it is hoped that by adding other variables that might be able to predict the value relevance of financial statements even better.

KINERJA PERTUMBUHAN BENIH IKAN NILA (Oreochromis niloticus) DALAM SISTEM KOLAM AIR TERGENANG DENGAN TINGKAT PEMBERIAN PAKAN BERBEDA Ricky Djauhari; Shinta Sylvia Monalisa; Amaya Sena Wahyuni; Ivone Christiana; Irawadi Gunawan; Petrus Senas; Yanetri Asi Nion; Aris Toteles; Riamona Sadelman Tulis; Fatma Sarie; Lamria Simamora; Tatik Zulaika; Dewi Klarita Furtuna
Jurnal Perikanan Unram Vol 14 No 4 (2024): JURNAL PERIKANAN
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jp.v14i4.1250

The activity of cultivating nile tilapia in a stagnant water pond system allows fish to utilize resources in the form of natural food and commercial feed in a balanced manner, thereby reducing the amount of external feed. This research aims to evaluate the growth performance of tilapia fry in a stagnant water pond system with different feeding levels. This research was carried out using a completely randomized design (CRD) consisting of 3 treatments for rearing tilapia fry in a stagnant water pond system with different feeding levels with three replications each, namely 3% feeding rate, 4.5% feeding rate. % and feeding rate 6%. The test tilapia fish had an average initial weight of 2.66-3.06 g and were reared for 21 days with feed supplementation containing a commercial probiotic mix dose of 0.2% and a feeding frequency of 1 time per day. The results of the research showed that different levels of feeding had a significant effect (p<0.05) on feed efficiency, feed conversion ratio and amount of feed consumption, but could still provide optimum growth rates.

Pengaruh Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Riska Melita; Lamria Simamora; Rini Oktavia; Oktobria Y. Asi; Agus Kubertein; Septa Soraida
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1147

This research aims to examine the influence of company size and sales growth on capital structure with profitability as a moderating variable (in IDX30 index companies for the 2019-2022 period). The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis. The results of this research indicate that company size has an effect on capital structure. Meanwhile, sales growth has no effect on capital structure. Moderating profitability can strengthen the influence of company size on capital structure. Meanwhile, moderate profitability can weaken the influence of sales growth on capital structure.

PENGARUH PEMAHAMAN ATAS MEKANISME PEMBAYARAN PAJAK, PENGETAHUAN PERPAJAKAN, KESADARAN MEMBAYAR PAJAK, DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Pada UMKM di Kota Palangka Raya) Perdi Sahat Maruli Sihaloho; Lamria Simamora; Rini Oktavia; Ec. Rapel; Golda Belladonna Umbing
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 9 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi September 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i9.949

This study aims to determine the influence of Understanding Tax Payment Mechanisms, Tax Knowledge, Tax Awareness, and Tax Service Quality on Taxpayer Compliance of MSMEs in Palangka Raya City. This study uses primary data whose data collection uses a questionnaire. In this study, the researcher used quantitative analysis, multiple linear regression analysis and coefficient of determination analysis with the help of SPSS 25. The population in this study were 100 MSME taxpayers in Palangka Raya City. The results of the study obtained using the t-test show that understanding the tax payment mechanism does not affect taxpayer compliance, tax knowledge does not affect MSME taxpayer compliance, tax awareness has a positive effect on MSME taxpayer compliance and the quality of tax services does not affect MSME taxpayers.

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