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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) Jurnal Manajemen Perbankan Keuangan Nitro 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 Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research SENAPAS journal of social and economic research Indonesian Journal of Innovation Multidisipliner Research Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Elizabeth Tiur Manurung
Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan, Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Perbandingan Economic Value Added dan Market Value Added untuk Mengukur Kinerja Keuangan Pada Perusahaan Industri Makanan Olahan yang Terdaftar di BEI Periode 2018-2023 Veronika Clara Setiawan; Elizabeth Tiur Manurung
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.6570

Abstract

Pasar modal Indonesia berkembang pesat dalam beberapa tahun terakhir, hal ini terlihat dari peningkatan jumlah investor. Selain pasar modal, subsektor makanan dan minuman juga mengalami peningkatan dan memberikan dampak pada industri makanan olahan sehingga investor dapat mempertimbangkan untuk melakukan investasi pada industri ini. Investor mendasarkan penilaian dan mengambil keputusan pada informasi kinerja perusahaan. Kinerja keuangan dapat diukur dengan berbagai alat ukur, diantaranya dengan EVA dan MVA. Penelitian ini menggunakan desain penelitian deskriptif kuantitatif yang meliputi data sekunder berupa laporan keuangan tahunan perusahaan di industri makanan olahan yang listing di BEI periode 2018-2023, dan ditetapkan 5 perusahaan sebagai sampel. Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang diukur dengan EVA bernilai negatif, menandakan kinerja industri makanan olahan buruk. Sedangkan dengan menggunakan MVA, menunjukkan angka rata-rata industri yang positif artinya industri makanan olahan berkinerja baik jika diukur dengan MVA. Berdasarkan uji Mann-Whitney U Test, terdapat perbedaan yang signifikan antara kinerja keuangan perusahaan yang diukur dengan menggunakan Economic Value Added (EVA) dan Market Value Added (MVA).
Pengaruh Economic Value Added, Basis Earning Power, Dan Debt to Equity Ratio Terhadap Nilai Perusahaan Syafarina, Meidiana Mega; Manurung, Elizabeth Tiur
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.19290

Abstract

Tujuan Penelitian: Riset ini bertujuan untuk mengetahui dampak EVA, BEP, dan DER terhadap nilai perusahaan nformasi minyak dan gas bumi yang terdaftar di BEI tahun 2015-2019Metode Penelitian: Dalam penelitian ini sample yang digunakan telah melalui tahap purposive sampling, penelitian ini menggunakan nform analisis regresi linear berganda Sebelum dilakukan analisis regresi linear berganda, dilakukan terlebih dahulu uji asumsi klasik yaitu uji normalitas, uji autokorelasi, uji heterokedastisitas, dan uji multikolinearitas. Kemudian dilakukan uji nformasi t, uji nformasi F, dan uji koefisiensi determinasi. Analisis data, data yang sudah didapat kemudian diolah dengan menggunakan software IBM SPSS statistic versi 25Originalitas/Novelty: Penelitian ini memberikan kebaharuan dengan variabel EVA, BEP, DER, rentang waktu laporan keuangan yang disajikan, dalam nformas minyak gas bumi periode 2015-2019 yang diharapkan mampu memberikan nformasi baru kepada para pembaca.Hasil Penelitian: Dari hasil penelitian ini menunjukkan bahwa Economic Value Added (EVA), Basic Earning Power (BEP), dan Debt to Equity Ratio (DER) secara parsial tidak berpengaruh terhadap nilai perusahaan (diproksikan dengan PBV). Secara simultan, Economic Value Added (EVA), Basic Earning Power (BEP), dan Debt to Equity Ratio (DER) tidak berpengaruh terhadap nilai perusahaan.Implikasi: Untuk investor yang akan melakukan investasi, variabel pada penelitian ini bukanlah faktor utama dalam menetukan nilai perusahaan. Bagi perusahaan subsektor minyak dan gas bumi, untuk dapat memperhatikan faktor lain yang dapat meningkatkan kinerja perusahaan sehingga menciptakan nilai perusahaan yang baik.Research Objectives: This research is to determine the impact of EVA, BEP, and DER on the value of oil and gas subsector companies listed on the IDX in 2015-2019Research Method: In this research, the sample used has gone through a purposive sampling stage, this study uses multiple linear regression analysis techniques. Before performing multiple linear regression analysis, the classical assumption test was carried out first, namely normality test, autocorrelation test, heteroscedasticity test, and multicollinearity test. Then the t statistic test, F statistic test, and the coefficient of determination test were carried out. Data analysis, the data that has been obtained is then processed using IBM SPSS statistical software version 25.Originality/Novelty: This research provides updates with the EVA, BEP, DER variables, the time span of financial reports presented, in the oil gas industry for the 2015-2019 period which is expected to provide new information to reader.Research Results: The results of this research indicate that Economic Value Added (EVA), Basic Earning Power (BEP), and Debt to Equity Ratio (DER) partially have no effect on company value (proxied by PBV). Simultaneously, Economic Value Added (EVA), Basic Earning Power (BEP), and Debt to Equity Ratio (DER) have no effect on company value.Implications: For investors who want to invest, the variables in this research are not the main factors in determining company value. For companies in the oil and gas subsector, to be able to pay attention to other factors that can improve company performance so as to create good company value.
PENGARUH DANA PIHAK KETIGA TERHADAP LABA BERSIH PT BANK BCA DIGITAL (BLU) PERIODE 2022-2024 Sabella, Maria Emily; Pandjaitan, Shilo Hasiholan; Manurung, Elizabeth Tiur
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2150

Abstract

This study aims to measure the impact of Third Party Funds components, namely demand deposits, savings, and time deposits, on the Net Profit of PT Bank Digital BCA (Blu) for the period January 2022 to December 2024. Using a quantitative approach, monthly time series data were processed using multiple linear regression. The independent variables consist of the values of demand deposits, savings, and time deposits; the dependent variable is Blu's Net Profit. The regression model was tested through classical assumptions: linearity, normality of residuals, homoscedasticity, independence of residuals (no autocorrelation), and non-multicollinearity (with Variance Inflation Factor and condition number). The results of the analysis show that savings have a positive and significant effect on net profit (β = 0.0378; p < 0.01), while time deposits have a negative significant effect (β = -0.01286; p < 0.05). The demand deposit variable does not provide a significant contribution to the model. Keywords: Third Party Fund, Demand Deposit, Saving, Time Deposit, Net Profit.
ANALISIS PENGARUH BEBAN PERSEDIAAN ROTI KADALUARSA TERHADAP LABA BERSIH PT NIPPON INDOSARI CORPINDO Tbk. Aisyah, Shiva Fitri; Suhardi, Sabina Revaliany; Fransisca, Helena; Manurung, Elizabeth Tiur
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2167

Abstract

The study analyzes the effect of expired bread inventory expenses on the net income of PT Nippon Indosari Corpindo Tbk. The author uses a quantitative approach through linear regression analysis to examine the relationship between expired bread inventory expenses as the independent variables and net income as the dependent variable. The data analyzed cover the period from 2017 (Q3 and Q4) to 2024. The regression results reveal a positive and statistically significant relationship, with a coefficient of 0.8045 and a p-value of 0.0005. These findings indicate that an increase of one unit in expired bread inventory expenses is associated with an increase of approximately 0.8045 units in net income. This suggests that the management of expired inventory expenses may contribute positively to the company's financial performance.
ANALISIS PERUBAHAN CURRENT RASIO PADA PT. ULTRA JAYA SEBELUM, SAAT, SETELAH PANDEMI COVID-19 Anastasia, Cindy; Wijaya, Lauren; Manurung, Elizabeth Tiur
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2171

Abstract

This research aims to analyze changes of the current ratio of leading dairy industry company in Indonesia, namely PT. Ultra Jaya Milk Industry And Trading Company, Tbk before, during, and after COVID-19 pandemic. In order to ascertain the pandemic impact on the company's current ratio, the data calculated in three period: before (2017–2019), during (2020–2021), and after (2022-2024) pandemic. This study uses before pandemic as a baseline by testing 30 data of company financial statements listed on the Indonesia Stock Exchange in 2017-2024. This research tested by regression analysis on historical data using SPSS software to identifies pandemic effect on the resulting current ratio. The result shows that during the pandemic, the decrease of current ratio with a P-value 0,028 have a significant effect compared to before pandemic. Meanwhile, after pandemic shows that the decrease of current ratio is no longer significant with P-value 0.197. Keywords: Current Ratio, Current Assets, Current Liabilities, COVID-19 Pandemic, Liquidity Management.
PENGARUH LABA PERUSAHAAN TERHADAP HARGA SAHAM PADA PT. BANK RAKYAT INDONESIA TBK. TAHUN 2016-2023 Dumanauw, Ecclesia Natalia; Nurzahrani, Siti Fathiyyah; Gandi, Georgiana Charisima; Manurung, Elizabeth Tiur
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2192

Abstract

This study analyzes the effect of profit on the stock price of PT Bank Rakyat Indonesia Tbk. The author uses a quantitative approach through linear regression analysis to test the relationship between company profit as an independent variable and stock price as a dependent variable. The data analyzed covers the period 2016 to 2023. Keyword: PT. Bank Rakyat Indonesia Tbk, Profit, Stock Price, Linear Regression Analysis, Financial Performance.
Hubungan Antara Biaya Operasional dan Laba pada PT Gudang Garam Tbk Agnes Bintang; Elizabeth Tiur Manurung
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4318

Abstract

This study aims to analyze the effect of operational expenses on earnings before tax at PT Gudang Garam Tbk during the period under study. Analysis is carried out by quantitative methods using descriptive and associative approaches, as well as simple linear regression techniques. The data used is secondary data obtained from the company's official financial statements. Simple linear regression analysis techniques are applied to evaluate the effect of operating expenses on earnings before tax. The results showed that operating expenses had a significant influence on profit before tax with a regression coefficient of 1,230. That is, each increase in operating expenses by 1 unit will cause an increase in profit before tax of 1,230 units. In addition, earnings variability before tax can be explained by operational expenses seen from the R Square value of 0.610. This finding emphasizes the importance of managing effective operating expenses to increase profits before tax. This study also emphasized that operating expenses management is an important factor in increasing profit before tax at PT Gudang Garam Tbk. Efficiency in managing operational costs can be the key to increasing company profitability amid complex operational challenges.
Pengaruh Driver’s Savings Terhadap Net Income PT Blue Bird Tbk Periode 2015-2024 (Mengecualikan Periode COVID-19) Andra Prabowo , Chaidir; Tarida Geraldine, Keisha; Manurung, Elizabeth Tiur
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7526

Abstract

This study investigates the impact of driver’s savings on the net income of PT Blue Bird Tbk for the period 2015–2024, excluding the COVID-19 pandemic period. Utilizing a quantitative approach, the study relies on secondary data from the company’s financial reports. Data analysis was conducted using a simple linear regression model after applying natural logarithmic transformation. The results indicate that driver’s savings have no significant influence on the company's net income, as evidenced by a significance value exceeding 5%. This suggests that the relatively small amount of driver’s savings does not substantially contribute to financial performance. Future researchers are encouraged to explore additional variables, such as employee turnover rates, to deepen the understanding of how employee saving programs impact corporate financial outcomes.) Keywords: Driver’s Savings; Net Income
The Effect of Non-Performing Loan (NPL) on Net Income at PT Bank Central Asia Tbk Christopher Chandra, Jhonathan; Elvina Putri, Anastasia; Zefania Ongko, Adrianus; Tiur Manurung, Elizabeth
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7547

Abstract

The purpose of this study is to analyze the effect of non-performing loan on net income for the period 2016 (Q3 and Q4) - 2024 at PT Bank Central Asia Tbk. NPL is a loan that no longer brings any profit to the financial institution, because the borrower has failed to pay the principal and/or interest on time. Thus, the NPL level shows the financial health of bank and the quality of its loan portfolio. The data used is from the company’s quarterly financial statement from the period 2016 (Q3 and Q4). The authors used the linear regression method to test the relationship between two variables, which are non-performing loan as an independent variable and net income as a dependent variable. Regression results show that non-performing loan has a significantly positive impact on net income, with a coefficient 1.0272 and p-value 0.0371. It means that every one unit increase in non-performing loan will increase net income by 1.0272. Keywords: Non-Performing Loan; Net Income; PT Bank Central Asia Tbk; Linear Regression
PENGARUH DEPOSIT FROM CUSTOMER TERHADAP NET INCOME PT BANK RAKYAT INDONESIA (PERSERO) Tbk. Tania Amara Ediyanto; Putu Jovita Nareswary; Marshanda Salma Yolanda; Elizabeth Tiur Manurung
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.860

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Deposit from Customers terhadap Net Income PT Bank Rakyat Indonesia (Persero) Tbk. Data dalam penelitian ini peneliti menggunakan data sekunder yang didapatkan dari Laporan Keuangan BRI selama tahun 2017 hingga tahun 2024. Dari hasil penelitian ini peneliti menemukan bahwa Deposit from Customer memiliki pengaruh positif dan signifikan terhadap Net Income dengan nilai koefisien regresi sebesar 0,14 dan R² sebesar 48,1%. Hal tersebut menjelaskan bahwa sekitar 48,1% Net Income dapat dijelaskan oleh Deposit from Customer. Oleh karena itu, penting bagi perusahaan untuk meningkatkan dan mengelola Deposit from Customer untuk meningkatkan laba perusahaan.
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 Alicya Ketrin Cecilia Amelia Setiawan Anastasia, Cindy Andra Prabowo , Chaidir Andra, Chaidir Angela Felicitas Dei Angela Novita Sutanto Angeline Suhandra Dharma Anthony, Frankie Antonio Alfio Arthur Purboyo Atty Yuniawati Aulia, Yovanka Ghina Aurelia Eka Padma Sari Bunga Syalaisha Putri Camillo, Catherine Octaviani Carin Calista Kurniawan Caroline Winey Sutejo Catherine Yohanes Charmayne Nelvina Sugiarto 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 Darmawan, Lauwrencia Darwin Darwin Dea Alvindha Delfiana, Yemima Devi Roma Uli Sihombing Devina Alvero Onanis 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 Christie Felicia Tirta Kelana Felisia . Felisia Mileta Fidelis Apriani Francisca Widianti Oetomo Fransisca Elza Fransisca, Helena Fransiska Natalie Agnesia Gabriela Natalia Gabriella Marchella Gandi, Georgiana Charisima Gina Oktafiyanti Giovina Gloria Giselle Chang Giselle Chang Gleashella Aurellya Gretha Margaretha Lo Gunawan, Michelle Angela Hapsari, Caecilia Niken Inge Barlian Sundjaja Irma Kristin Sagala Iskandar, Sesilia Abigail Janet Revasapphira Susanto Janice Fedora Lisani Javier, Laurentius Raymond Jesa Alexandra Louis Jesselyn Sumadihardja Jonathan, Robert Josephine, Desy Marisi Junus, Clarissa Aleta Hartono Kathleen Isabelle Husen Keisha Stephanie Keisha Stephanie Kelly Lim 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 Marciano, Christian Margareta Jane Widyawan Mariana Cyntia Kustiawan Marshanda Salma Yolanda Marshaulina Sekar Mangunsong Maureen, Sharon Melania, Gita Paskah Melina BR Marbun Melodious, Heavenly Mesya Situngkir Meta Aulia Rizqi Michella Aurelia Milian, Michelin Monica Paramita Ratna Putri Muliawati Muliawati Muliawati Muliawati Mulyawan, Sean Adi Nafralli, Vianka Zahra Nathanael Gunawan, Aurelius Nathanael Hermawan Nathaniel Yo Naura Dyananda Yusup Neyna Maharani Bahtiar Nur Alifa, Retno Aulia Nurzahrani, Siti Fathiyyah Oktaviani, Shelinda Oktavianus, Gevin Cristian Oktavianus, Yuliana Pandjaitan, Shilo Hasiholan Partadisastra, Aldo Erfolga Paulina Permatasari Pranoto, Madeline Guenevere Priscilla Faustine Santoso Puji Astuti Rahayu Purba , Grace Amanda Sonata Putu Jovita Nareswary Rachel Nur Ruhama Simatupang Rahadi, Tanu Raissa Amanda Haryono Riffat Arrazi, Muhammad Sabella, Maria Emily Saputra Ziliwu, Michael Surya Sean Adi Mulyawan Setiawan, Aloysius Stanly Setiawan, Olivia Kristanti Sheila Virginia Sheila Virginia Sherly Mardina Lodani Silvia Silvia Simatupang, Rachel Nur Ruhama 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