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All Journal Research Report - Social Science Trikonomika: Jurnal Ekonomi Jurnal Administrasi Bisnis Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Asia Pacific Fraud Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan Kajian Akuntansi Jurnal Akuntansi Kompetif JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Kontemporer REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Kewarganegaraan Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Akuntansi Prima Jurnal Akuntansi AKTIVA Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Journal Of Business, Finance, and Economics (JBFE) Balance : Jurnal Akuntansi dan Manajemen Journal of Social And Economics Research Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Gemilang: Jurnal Manajemen dan Akuntansi Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research SENAPAS journal of social and economic research J-CEKI Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Elizabeth Tiur Manurung
Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan, Bandung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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MANAGING COMPANY’S FOREIGN CURRENCY LOAN TO INCREASE PERFORMANCE THROUGH ECONOMIC VALUE ADDED Elizabeth Tiur Manurung
TRIKONOMIKA Vol 18 No 1 (2019): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.45 KB) | DOI: 10.23969/trikonomika.v18i1.1514

Abstract

One impact of global crisis, is increasing foreign currency rate of Indonesian IDR. Company with foreign debt exposures will suffer financial losses, if the exchange rate of the foreign currency becomes stronger. These losses will reduce the company Economic Value Added (EVA), and reduce the financial performance. Then, the purpose of this research is to calculate the effect of changes in foreign currency rates on the company’s economic value added. Research method used in this study is Causal method. This study used company secondary data, based on Indonesian Stock Exchange. Based on research conducted, the result of this research proves that the changes in foreign currency rates on foreign liabilities affected significantly (with α = 5%) on company’s economic value added. In PT. KF case, revenues earned by the company could cover all cost incurred including cost to cover the loss of exchange rate gap of foreign debt and capital cost
Keakhlian Baru Akuntan pada Era Digital Elizabeth Tiur Manurung; Monica Paramita Ratna Putri; Fransisca Elza
Seminar Nasional Penelitian dan Abdimas Vol 1 No 1 (2023): Juni
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/senapas.v1i1.7294

Abstract

The revolution of 4.0 industry has changed the way of doing business to be electronically based. This also emerge a revolution for the Accountants, a new requirement and new competencies that different from previous one. The rapid advancement in information technology has reshaped the job for Accountants which is now focused on in-depth digital and analytical aspects digital operating systems, network technology, computer programming, authentication techniques, security techniques (firewalls), and suitable device in accordance with modern technology at that time. This study aims to uncover what new skills are needed by nowadays Accountants, and how to develop potential Accounting Students and Accountants Candidate in digital era. The study has been conducted with quantitative method, using data processing from questionnaire to 180 respondents from senior high school students; and hypothetical deductive method from 30 students answers regarding the a proposed hypothesis of digital audit studies. The result shows that all senior high school students are very interested of gaining new knowledge of new competencies of Accountants in digital era. In addition, Accounting Department of UNPAR also provided sufficient knowledge for alumni who wish to career in digital auditing  
Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih PT Fast Food Indonesia Elizabeth Tiur Manurung; Keisha Stephanie; Eveline Joychristy
Jurnal Kewarganegaraan Vol 8 No 1 (2024): Juni 2024
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v8i1.6345

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui apakah biaya produksi dan biaya operasional memiliki pengaruh secara simultan maupun parsial terhadap laba bersih pada PT Fast Food Indonesia. Populasi penelitian terdiri dari data biaya produksi, biaya operasional, dan laba bersih PT Fast Food Indonesia periode 2021-2023. Dari populasi tersebut diperoleh sampel penelitian sebanyak 36 sampel. Metode yang digunakan meliputi pendekatan kuantitatif, uji asumsi klasik, analisis statistik, analisis regresi linier berganda, dan uji hipotesis. Peneliti menggunakan aplikasi SPSS (Statistical Product and Service Solution) versi 27 untuk membantu analisis data. Uji asumsi klasik menunjukkan bahwa model regresi yang digunakan sudah terbebas dari penyimpangan asumsi dan memenuhi ketentuan. Hasil analisis linear berganda menunjukkan bahwa biaya produksi memiliki pengaruh positif terhadap laba bersih, dengan nilai t-hitung yang melebihi ambang batas t-tabel (8,182 > 1,959) dan nilai signifikansi lebih kecil dari 0,05 (0,000 < 0,05). Selanjutnya, biaya operasional ditemukan berpengaruh positif terhadap laba bersih, dengan nilai t-hitung lebih besar dari t-tabel (6,976 > 1,959) dan nilai signifikansi lebih kecil dari 0,05 (0,000 < 0,05). Selanjutnya, hasil analisis secara simultan menunjukkan bahwa biaya produksi dan biaya operasional berpengaruh signifikan terhadap laba bersih. Hal ini dibuktikan dengan uji F, dengan hasil F-hitung lebih besar dari F-tabel (43,127 > 3,231) dan nilai signifikansi lebih kecil dari 0,05 (0,000 < 0,05). Dengan demikian, pengaruh simultan dari biaya produksi dan biaya operasional terhadap laba bersih PT Fast Food Indonesia adalah positif. Penelitian ini diharapkan dapat memberikan wawasan dan pengetahuan sesuai dengan judul yang diajukan serta menginformasikan kepada perusahaan sejenis mengenai dampak biaya produksi dan biaya operasional terhadap laba bersih, dengan tujuan untuk meningkatkan kinerja perusahaan di masa yang akan datang. Kata Kunci: Biaya produksi; biaya operasional; laba bersih Abstract This study aimed to determine whether production and operating costs simultaneously or partially influence net profit at PT Fast Food Indonesia. The research population consists of data on production costs, operating costs, and PT Fast Food Indonesia's net profit for 2021-2023. A research sample of 36 samples was obtained from this population. The methods include quantitative approaches, classical assumption tests, statistical analysis, multiple linear regression analysis, and hypothesis testing. The researcher used the SPSS (Statistical Product and Service Solution) version 27 application to assist with data analysis. The classical assumption test shows that the regression model used is free from assumption deviations and meets the provisions. The results of multiple linear analysis showed that production costs have a positive influence on net profit, with a t-count value that exceeds the t-table threshold (8.182 > 1.959) and a significance value smaller than 0.05 (0.000 < 0.05). Furthermore, operating expenses were found to have a positive effect on net profit, with a t-count value greater than the t-table (6.976 > 1.959) and a significance value smaller than 0.05 (0.000 < 0.05). Furthermore, the results of the simultaneous analysis show that production and operating costs significantly affect net profit. This is evidenced by the F-test, with the results of an F-count greater than the F-table (43.127 > 3.231) and a significance value smaller than 0.05 (0.000 < 0.05). Thus, the simultaneous influence of production costs and operating costs on the net profit of PT Fast Food Indonesia is positive. This research is expected to provide insight and knowledge based on the proposed title and inform similar companies about the impact of production costs and operating costs on net profit to improve company performance in the future. Keywords: Production cost; operating cost; net profit
PENGARUH BIAYA MAINTENANCE TERHADAP LABA PERUSAHAAN Manurung, Elizabeth Tiur Manurung; Meta Aulia Rizqi; Angela Novita Sutanto; Adriano, Mayang Gitakusumah
Jurnal Ilmu Akuntansi Vol 7 No 1 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/nyjrqm29

Abstract

This research aim is  to investigate the influence of maintenance costs on company profits in the context of manufacturing industry. The study is conducted on companies operating in food and beverage production sector, specifically PT Mayora Indah Tbk. Quantitative descriptive analysis method is used to examine this research, with maintenance costs as independent variable and net profit as the dependent variable. The result shows a significant positive regression between maintenance costs and net profits. Investing in good maintenance can enhance operational safety and product quality, positively influence long-term profits , and improve the company's reputation, and. Therefore, the manager must take the maintenance costs into account when calculating the company's expenses, because maintenance costs significantly affect on the company's profit. This research utilizes the latest data from company financial reports for the period 2016-2024, which was not available in previous studies, thereby providing more up-to-date insights into the relationship between maintenance costs and company profits.
ANALISIS KINERJA BANK BKE SETELAH DIAKUISISI MENJADI BANK SEABANK DENGAN MENGGUNAKAN UKURAN ROE DAN ROA Anthony, Frankie; Gina Oktafiyanti; Elizabeth Tiur Manurung
Jurnal Ilmu Akuntansi Vol 7 No 1 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/9efwxa53

Abstract

The development of technology is currently felt by us, especially in the banking sector. Currently, there are many digital banks that are present around the Indonesian people to facilitate banking activities. One of the digital banks that are in great demand by the public is Bank Seabank. Bank Seabank is a bank that emerged from the acquisition of Bank BKE. The acquisition process that occurs in a company does not always go as expected. In this study, researchers will see how Bank BKE performed after being acquired into Bank Seabank. In this study, researchers used quantitative research methods with the aim of calculating whether there were significant changes when changing management from Bank BKE to Bank Seabank. In this study, Return on Assets and Return on Equity were also used as benchmarks for company performance. The result of this study is that after going through a management change from Bank BKE to Bank Seabank, no significant performance changes were found. 
Pengaruh ROE Terhadap Harga Saham PT. Indofood Sukses Makmur Tbk. Mileta, Felisia; Jesa Alexandra Louis; Neyna Maharani Bahtiar; Elizabeth Tiur Manurung
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 2 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i2.233

Abstract

This study aims to evaluate the impact of return on equity (ROE) on the stock price of PT Indofood Makmur Tbk over the period 2019-2023. The research method involves analyzing the historical data of the company's ROE and stock prices over the last five years. This data was analyzed using statistical techniques to identify the relationship between ROE and stock prices. The results of the study indicate that ROE does not have a significant impact on the company's stock price, thus rejecting the research hypothesis. The implications of these findings are important for investors in making investment decisions related to the company's stock, highlighting the necessity of considering fundamental factors in investment analysis. This study also supports previous research findings that show ROE does not have a significant influence on the company's stock price.
PENGARUH EFISIENSI PENGGUNAAN ASET TERHADAP LABA BERSIH PT ASTRA OTOPARTS Tbk. Erica Waluya; Kezia Loerencia; Tania Amara Ediyanto; Elizabeth Tiur Manurung
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.425

Abstract

Pada dasarnya seluruh perusahaan ingin memperoleh laba yang tinggi sebagai hasil dari kegiatan operasi mereka. Data diperoleh dari laporan keuangan per kuartal PT Astra Otoparts Tbk dimulai dari 1 Januari 2016 hingga 31 Maret 2024. Pengolahan data menggunakan metode kuantitaif, dibantu perangkat lunak aplikasi IBM SPSS dengan model regresi linier. Dengan acuan variabel independen Asset Turnover Ratio dan variabel dependen Net Income. Maka diperoleh hasil Asset Turnover Ratio berpengaruh positif serta signifikan terhadap Net Income. Hasil penelitian menunjukan bahwa perputaran aktiva perusahaan sudah efisien, sehingga meningkatkan perolehan laba bersih yang berpengaruh pada peningkatan profitabilitas. Penelitian ini ditujukan untuk perusahaan agar dapat mengetahui kinerja operasionalnya yang baik dan benar, serta dapat menilai kinerja manajemen lewat perspektif laba perusahaan.
PENGARUH DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON TOTAL ASSETS (ROA) PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL Stevan Sukandi; Nathanael Hermawan; Antonio Alfio; Elizabeth Tiur Manurung
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.449

Abstract

Penelitian ini bertujuan untuk melihat pengaruh Debt to Equity Ratio (DER) terhadap Return on Total Assets (ROA). Penelitian ini menggunakan laporan keuangan kuartalan perusahaan PT Industri Jamu dan Farmasi Sido Muncul Tbk., yang berkedudukan di Indonesia, sebagai sumber data. Penelitian ini menggunakan metode kuantitatif dengan cara menganalisis hasil uji regresi linear dengan eliminasi sampel pencilan. Hasil regresi menunjukkan bahwa terdapat pengaruh signifikan yang positif antara DER dengan ROA, dimana perubahan pada DER akan diikuti oleh perubahan ROA. Oleh sebab itu, dapat disimpulkan bahwa pengelolaan DER oleh PT Sido Muncul telah mengingkatkan profitabilitas perusahaan.
Pengaruh Biaya Interkoneksi Terhadap Laba Usaha (Net Income) pada PT Telkom Indonesia Tahun Periode 2016 hingga 2023 Abigail Tabitha; Nathaniel Yo; Elizabeth Tiur Manurung
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10578

Abstract

Biaya interkoneksi tetap menjadi pengeluaran kritis bagi perusahaan telekomunikasi karena biaya ini merupakan biaya yang dibayarkan ke jaringan lain untuk menangani panggilan dan lalu lintas data. Penelitian ini menganalisis dampak biaya interkoneksi terhadap net income PT Telkom Indonesia selama periode 2016 hingga 2023. Dengan menggunakan metode penelitian deskriptif analitik kuantitatif, dan menggunakan analisis regresi pada data sekunder, penelitian ini menemukan korelasi positif yang signifikan antara kedua variabel tersebut, dengan nilai ρ = 3,541. Penelitian ini menekankan pentingnya pengelolaan biaya interkoneksi yang efisien untuk meningkatkan profitabilitas perusahaan, serta aturan tarif interkoneksi guna mendukung keberlanjutan industri telekomunikasi.
Pengaruh Earnings Per Share (EPS) Terhadap Harga Saham Pada PT United Tractors Tbk Gleashella Aurellya; Giovina Gloria; Felicia Tirta Kelana; Elizabeth Tiur Manurung
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10727

Abstract

This research aims to determine the influence of Earnings per Share (EPS) on Stock Price in PT United Tractors Tbk. This research uses the quarterly financial reports on PT. United Tractors Tbk which is based in Indonesia as its source of data. This research employed a quantitative descriptive method by analyzing the results of a simple linear regression. Based on the regression data, a positively significant impact of EPS on Stock Price is found, where changes in EPS are followed by the changes in Stock Price.
Co-Authors Abigail Tabitha Adriano, Mayang Gitakusumah Agave, Gabriella Laura Agnes Bintang Aguw , Anastasia Nicholine Christina Aguw, Anastasia Nicholine Christina Aisyah, Shiva Fitri Alexandra, Geraldine Eileen Alexandra, Leia Anastasia, Cindy Andra Prabowo , Chaidir Andra, Chaidir Angela Novita Sutanto Angeline Suhandra Dharma Anthony, Frankie Antonio Alfio Arthur Purboyo Atty Yuniawati Aulia, Yovanka Ghina Bunga Syalaisha Putri Camillo, Catherine Octaviani Catherine Yohanes Chintia Tanjung Kumala Chintia Tanjung Kumala Christian C. Henry Christian Sardjono, Nicholas Christiani, Amanda Mechtildis Christie, Florentina Brenda Christopher Chandra, Jhonathan Christy, Fransisca Ardieta Amabel Claudia Aurora Sembiring Darwin Darwin Dea Alvindha Delfiana, Yemima Dewanti, Monica Paramita Ratna Putri Dhafin, Fadhlan Dumanauw, Ecclesia Natalia Ellenora Deanne Setiawan Elvina Putri, Anastasia Elvira Yapi Elvy Manurung Erica Waluya Eveline Joychristy Eveline Joychristy Felicia Tirta Kelana Felisia . Fidelis Apriani Francisca Widianti Oetomo Fransisca Elza Fransisca, Helena Gandi, Georgiana Charisima Gina Oktafiyanti Giovina Gloria Giselle Chang Giselle Chang Gleashella Aurellya Inge Barlian Sundjaja Irma Kristin Sagala Iskandar, Sesilia Abigail Javier, Laurentius Raymond Jesa Alexandra Louis Jonathan, Robert Josephine, Desy Marisi Junus, Clarissa Aleta Hartono Keisha Stephanie Keisha Stephanie Kezia Loerencia Khaliza, Lidya Adisti Ghaida Nur Kurnia, Josefina Aurelia Kurniati, Finy Destina Kurniawan, Jeanette Rachelina Laudhisa, Alexander Sandhika Putera Laurentius Raymond Javier Levithia Rinas Lianty, Fannyra Lijaya, Imelda Lili, Athanasia Adela Pratama Lim, Louis Lohy , Felicia Karen Annabel Mariana Cyntia Kustiawan Marshanda Salma Yolanda Maureen, Sharon Melodious, Heavenly Meta Aulia Rizqi Mileta, Felisia Milian, Michelin Monica Paramita Ratna Putri Muliawati Muliawati Muliawati Muliawati Mulyawan, Sean Adi Nafralli, Vianka Zahra Nathanael Gunawan, Aurelius Nathanael Hermawan Nathaniel Yo Neyna Maharani Bahtiar Nurzahrani, Siti Fathiyyah Oktaviani, Shelinda Oktavianus, Gevin Cristian Oktavianus, Yuliana Pandjaitan, Shilo Hasiholan Partadisastra, Aldo Erfolga Paulina Permatasari Pranoto, Madeline Guenevere Puji Astuti Rahayu Purba , Grace Amanda Sonata Putu Jovita Nareswary Rahadi, Tanu Riffat Arrazi, Muhammad Sabella, Maria Emily Sean Adi Mulyawan Setiawan, Aloysius Stanly Setiawan, Olivia Kristanti Sheila Virginia Sheila Virginia Silvia Silvia Siti Komariah Soetedjo, Louis Lewinsky Stevan Sukandi Suhardi, Sabina Revaliany Sulaiman, Patricia Bianca Susanty, Dewi Sutanto, Angela Novita Syafarina, Meidiana Mega Sylvia Fettry Tambi, Chika Febrine Tania Amara Ediyanto Tantya Adrianti Tarida Geraldine, Keisha Tjahjadi, Grace Natalia Tulis S. Meliala van Beekum, Axel Veronika Clara Setiawan Veronika Clara Setiawan Widodo, Audrey Pearlinathea Wijaya, Lauren Wulandari, Devita Yosefanny, Ellen Zefania Ongko, Adrianus ~ Muliawati