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Pengaruh Beban Pokok Penjualan terhadap Laba Bersih pada PT Indomarco Prismatama (Indomaret) Angeline Suhandra Dharma; Elizabeth Tiur Manurung
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2278

Abstract

This study aims to analyze the effect of Cost of Goods Sold (COGS) on Net Profit at PT Indomarco Prismatama (Indomaret) during the 2020–2024 period. As a key of component in the income statement, COGS has directly relationship with the company’s profitability. This research uses a quantitative method with a simple linear regression analysis approach. The data analyzed consist of secondary data in the form of the company's quarterly financial statements. The results reveal a significant positive correlation between COGS and Net Profit, with a coefficient of determination (R Square) of 0.816. This indicates that 81.6% of the variation in net profit can be explained by changes in COGS. Furthermore, a regression coefficient of 0.791 and a significant p-value below 0.05 indicate that COGS has a significant influence on net profit. These findings confirm that efficient COGS management is a key factor in enhacing company’s profitability. This research  is expected to contribute to corporate management in strategic decision-making and serve as a reference for further studies in the fields of finance and accounting.
Pengaruh Debt to Equity Ratio Terhadap Return on Assets pada PT Kalbe Farma TBK. Periode 2017-2024 Ellenora Deanne Setiawan; Mariana Cyntia Kustiawan; Elizabeth Tiur Manurung
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2417

Abstract

This research is driven by the significance of managing capital structure to improve a company's profitability, particularly at PT Kalbe Farma Tbk, one of Indonesia’s leading pharmaceutical companies. The aim of this research is to examine the impact of the Debt to Equity Ratio (DER) on Return on Assets (ROA) over the period 2017–2024. A quantitative approach was employed using simple linear regression analysis based on the company’s quarterly financial data. The results indicate that DER has a negative and significant effect on ROA, with a regression coefficient of -0.410 and a p-value of 0.0126, which is less than the 0.05 significance level. The R² value of 18.99% suggests that DER accounts for 18.99% of the variation in ROA. In conclusion, an increase in DER tends to reduce ROA, emphasizing the need for the company to maintain a balanced capital structure to sustain financial performance.
Analisis Pengaruh Utang Cukai terhadap Perputaran Kas Operasional Pada PT Gudang Garam Tbk Lili, Athanasia Adela Pratama; Milian, Michelin; Manurung, Elizabeth Tiur
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30142

Abstract

Penelitian ini mengkaji pengaruh kewajiban cukai terhadap efektivitas perputaran kas operasional pada PT Gudang Garam Tbk, sebuah perusahaan rokok yang terdaftar di Bursa Efek Indonesia. Studi dilakukan pada periode 2018 hingga 2024, ketika terjadi dinamika signifikan dalam nilai utang cukai dan kapasitas arus kas operasional perusahaan. Utang cukai sebagai bentuk kewajiban jangka pendek berpotensi menghambat kelancaran likuiditas perusahaan jika tidak dikelola secara optimal. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik analisis regresi linier sederhana, berdasarkan data sekunder dari laporan keuangan tahunan perusahaan. Hasil analisis menunjukkan bahwa utang cukai berkorelasi negatif terhadap rasio perputaran kas operasional. Temuan ini menunjukkan bahwa peningkatan beban cukai dapat mengurangi efisiensi arus kas perusahaan dalam menjalankan aktivitas operasionalnya. Oleh karena itu, pengelolaan kewajiban cukai yang bijak menjadi hal krusial dalam menjaga stabilitas likuiditas jangka pendek perusahaan di sektor industri hasil tembakau.
ANALISIS PENGARUH RASIO AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN DI BEI PERIODE 2019-2023 Sutanto, Angela Novita; 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.v7i1.832

Abstract

Digitalisasi merupakan peluang teknologi yang mempermudah transaksi jual beli di berbagai sektor industri, termasuk industri makanan dan minuman yang bersifat non-cyclical. Di tengah pasar yang fluktuatif, diperlukan strategi pemanfaatan sumber daya untuk mencapai profit yang maksimal dalam rangka mempertahankan daya saing. Laba menjadi indikator utama keberhasilan, yang dalam penelitian ini diukur menggunakan Return on Asset (ROA). Pengelolaan aset dapat diukur menggunakan rasio aktivitas : perputaran piutang, perputaran persediaan, dan perputaran total aset.. ROA akan meningkat ketika perusahaan berhasil mengkonversi penjualan secara kredit menjadi kas, karena ketersediaan kas dapat dimanfaatkan untuk memaksimalkan pencapaian profit. Persediaan barang yang cepat terjual juga akan meningkatkan volume penjualan dan tingkat keuntungan. Secara keseluruhan, setiap aset yang dikelola dengan baik dapat dikatakan efisien sehingga mampu menghasilkan tingkat pengembalian yang tinggi. Penelitian ini menggunakan pendekatan hypothetico-deductive dengan metode kuantitatif berdasarkan data sekunder dari laporan keuangan perusahaan makanan dan minuman di BEI periode 2019–2023. Penelitian dilakukan dengan teknik purposive sampling. Analisis data menggunakan Microsoft Excel dan EViews 12 dan hasil menunjukkan bahwa perputaran piutang tidak berpengaruh signifikan terhadap ROA, namun perputaran persediaan dan total aset berpengaruh signifikan. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap profitabilitas perusahaan.
PENGARUH SIMPANAN NASABAH TERHADAP LABA BERSIH BANK CENTRAL ASIA DAN BANK RAKYAT INDONESIA PERIODE 2020-2023 Nathanael Gunawan, Aurelius; Tiur Manurung, Elizabeth
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10512

Abstract

This study analyzes the impact of customer deposits on net income at two of Indonesia's largest banks, PT Bank Central Asia Tbk and PT Bank Rakyat Indonesia Tbk. Financial data were obtained from financial reports over 32 quarters and analyzed using simple linear regression. The results show that customer deposits have a positive and significant effect on net income. The resulting linear regression equation indicates that an increase in customer deposits by one unit will raise net income by 0.05169315 units. Conversely, if customer deposits are zero, the bank's net income will decrease by -30526172.64 units. Customer deposits collected by banks are used to finance loans that generate interest income, a key component of bank profits. This study's findings align with previous research, which demonstrated that third-party funds, including time deposits, significantly influence banks' net income. The study underscores the importance of optimizing customer deposit management to support the financial performance of banks.
PENGARUH GOVERNMENT FUND TERHADAP COMPREHENSIVE INCOME MONASH UNIVERSITY AUSTRALIA Lianty, Fannyra; Christian Sardjono, Nicholas; Tiur Manurung, Elizabeth
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10513

Abstract

This study aims to analyze the impact of government funds on the comprehensive income of Monash University in Australia. Using documentation methods and multiple linear regression analysis, this research evaluates the university's financial data from 1992 to 2023. The results show that government funds have a significant effect on comprehensive income at a 10% significance level. Each increase in government funding by one unit contributes to a rise in comprehensive income by 0.106 units. This study highlights the importance of government funding in supporting the financial performance of universities while emphasizing the need for optimization and transparency in its utilization to achieve more effective outcomes.
PENGARUH DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PERUSAHAAN CHAROEN POKPHAND INDONESIA Tiur Manurung, Elizabeth; Dhafin, Fadhlan; Riffat Arrazi, Muhammad
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10514

Abstract

This study aims to examine the effect of Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Charoen Pokphand Indonesia Tbk (CPIN) as part of the company's financial performance analysis. Based on the company's financial statement data from 2022 to 2024 analyzed by simple linear regression using IBM SPSS, it was found that DER had no significant effect on ROA. This shows that although the capital structure consisting of debt and equity can influence the company's financial decisions, its effect on profitability through asset efficiency is not proven to be significant. This study contributes to understanding the relationship between capital structure and firm profitability, and suggests financial managers to focus more on operational efficiency rather than relying solely on changes in funding structure to improve financial performance.
PENGARUH BEBAN GAJI DAN TUNJANGAN TERHADAP TOTAL LABA PERIODE BERJALAN PADA PT TELEKOMUNIKASI INDONESIA TBK PERIODE 2016-2023 Soetedjo, Louis Lewinsky; Laurentius Raymond Javier; Elizabeth Tiur Manurung
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6780

Abstract

Salaries and benefits are major components of a company's operational costs that can influence profitability. This study aims to analyze the effect of salaries and benefits expenses on total income for the period at PT Telekomunikasi Indonesia Tbk from 2016 to 2023. The research method used is simple linear regression with secondary data obtained from the annual financial reports of PT Telekomunikasi Indonesia Tbk. The analysis was conducted to determine the relationship between salaries and benefits expenses as the independent variable and total income for the period as the dependent variable. The results show that salaries and benefits expenses significantly affect total income for the period, with a regression coefficient value of 0.2832 and an R Square of 0.9274. The significance test resulted in a p-value of 0.00000000000000000121, indicating a highly significant relationship between the two variables. Keywords: Salaries, benefits, total income for the period, linear regression, PT Telekomunikasi Indonesia Tbk.
ANALISIS ROA DAN ROE PT INDOSAT OOREDOO HUTCHISON SEBELUM DAN SESUDAH PROSES MERGER Widodo, Audrey Pearlinathea; Delfiana, Yemima; Manurung, Elizabeth Tiur
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 2 (2024): REMITTANCE DESEMBER 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no2.536

Abstract

This study aims to analyze the financial performance of PT Indosat Ooredoo Hutchison before and after the merger, focusing on two main indicators, Return on Asset (ROA) and Return on Equity (ROE). This analysis is important to understand the impact of the merger on the efficient use of the company's assets and equity in generating profits. The financial data used includes annual financial statements before and after the merger. The analysis method used is comparative analysis by measuring and comparing the value of ROA and ROE within a predetermined period. The results showed a significant change in the value of ROA and ROE after the merger, which reflects the effect of the merger on the company's financial performance. The findings provide insights for company management and other stakeholders in evaluating the success of the merger strategy and its effect on the company's long-term growth and profitability.Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Indosat Ooredoo Hutchison sebelum dan setelah proses merger. Fokus pada dua indikator utama, yaitu Return on Asset (ROA) dan Return on Equity (ROE). Analisis ini penting untuk memahami dampak merger terhadap efisiensi penggunaan aset dan ekuitas perusahaan dalam menghasilkan laba. Data keuangan yang digunakan meliputi laporan keuangan tahunan sebelum dan sesudah merger. Metode analisis yang digunakan adalah analisis komparatif dengan mengukur dan membandingkan nilai ROA dan ROE dalam periode yang telah ditentukan. Hasil penelitian menunjukkan adanya perubahan signifikan pada nilai ROA dan ROE setelah merger, yang mencerminkan pengaruh merger terhadap kinerja keuangan perusahaan. Temuan ini memberikan wawasan bagi manajemen perusahaan dan pemangku kepentingan lainnya dalam mengevaluasi keberhasilan strategi merger serta pengaruhnya terhadap pertumbuhan dan profitabilitas jangka panjang perusahaan.
PENGARUH BIAYA GAJI TERHADAP HARGA SAHAM PADA PT INDOFOOD CBP SUKSES MAKMUR TBK DI TAHUN 2016-2024 Manurung, Elizabeth Tiur; van Beekum, Axel; Yosefanny, Ellen
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 2 (2024): REMITTANCE DESEMBER 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no2.539

Abstract

This study aimed to examine the influence of labor costs on stock prices in PT Indofood CBP Sukses Makmur Tbk quarterly from 2016 to 2024. The study employed secondary data obtained from the official website of PT Indofood CBP Sukses Makmur Tbk. The research is a quantitative approach with simple linear regression analysis using SPSS. This research indicated that labor cost exerts a significant positive effect on stock prices. Based on the coefficient of determination analysis, labor cost influences stock prices in PT Indofood CBP Sukses Makmur Tbk during 2016-2024 to the extent of 7.8%, implying that the remaining 92.2% is attributable to other variables not examined in this study. Labor costs should be considered by the company to enhance company performance and profitability, ultimately leading to an increase in stock prices.Penelitian ini bertujuan untuk mengetahui pengaruh biaya gaji terhadap harga saham pada PT Indofood CBP Sukses Makmur Tbk per kuartal dari tahun 2016-2024.  Sumber data adalah data sekunder, berasal dari situs resmi PT Indofood CBP Sukses Makmur Tbk. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier sederhana dengan bantuan aplikasi SPSS. Dari analisis regresi linier sederhana didapatkan hasil bahwa biaya gaji berpengaruh signifikan positif terhadap harga saham. Dari analisis koefisien determinasi, diketahui bahwa biaya gaji mempengaruhi harga saham pada PT Indofood CBP Sukses Makmur Tbk selama 2016-2024 sebesar 7.8% yang berarti sisanya 92.2% dipengaruhi variabel lain yang tidak diteliti dalam penelitian ini. Hendaknya biaya gaji menjadi pertimbangan bagi perusahaan untuk meningkatkan kinerja perusahaan serta profitabilitas dan akhirnya dapat meningkatkan harga saham.
Co-Authors Abigail Tabitha Adriano, Mayang Gitakusumah Agave, Gabriella Laura Agnes Bintang Aguw , Anastasia Nicholine Christina Aguw, Anastasia Nicholine Christina Aisyah, Shiva Fitri Alexander Sandhika Putera Laudhisa Alexandra, Geraldine Eileen Alexandra, Leia Alicya Ketrin Cecilia Alya Syifa Rahman Amanda Mechtildis Christiani Amelia Setiawan Anastasia Steffi Anastasia, Cindy Andra Prabowo , Chaidir Andra, Chaidir Angela Felicitas Dei Angela Novita Sutanto Angeline Suhandra Dharma Anthony, Frankie Antonio Alfio Ariel Waluya Arnola Raisha Abdillah Arthur Purboyo Athalya Edgina Auryn Kanuau Atty Yuniawati Aulia, Yovanka Ghina Aurelia Eka Padma Sari Aurelia La Rizki 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 Christie, Florentina Brenda Christine Evangeline Patricia Christopher Ariel Djaya Christopher Chandra, Jhonathan Christy, Fransisca Ardieta Amabel Claudia Aurora Sembiring Darmawan, Lauwrencia Darren Fabian Setiawan Darwin Darwin Dea Alvindha Delfiana, Yemima Desy Marisi Josephine Devi Roma Uli Sihombing Devina Alvero Onanis Dewanti, Monica Paramita Ratna Putri Dhafin, Fadhlan Dominique Angelene Juliani Dumanauw, Ecclesia Natalia Ellenora Deanne Setiawan Elvina Putri, Anastasia Elvira Yapi Elvy Maria Manurung Erica Waluya Eveline Joychristy Farren Febrina Felicia Christie Felicia Tirta Kelana Felisia . Felisia Mileta Fidelis Apriani Fiona Angie Tanuatmadja Flinneta Anabel Pranoto Floren Suryati Florence Phoebe Judihardjo Francisca Widianti Oetomo Fransisca Elza Fransisca, Helena Fransiska Natalie Agnesia Gabriela Natalia Gabriella Marchella Gandi, Georgiana Charisima Ghalen Wharton Gina Oktafiyanti Giovina Gloria Giselle Chang Giselle Chang Gita Paskah Melania Gleashella Aurellya Gretha Margaretha Lo Gunawan, Michelle Angela Hapsari, Caecilia Niken Ignatius Rafael Inge Barlian Irma Kristin Sagala Iskandar, Sesilia Abigail Janet Revasapphira Susanto Janet Revasapphira Susanto Janice Fedora Lisani Javier, Laurentius Raymond Jeanette Rachelina Kurniawan Jesa Alexandra Louis Jesselyn Sumadihardja Jessica Andrianne Jonathan, Robert Junus, Clarissa Aleta Hartono Kathleen Isabelle Husen Kayla Sondra Verinka Keisha Stephanie Kelly Lim Kelvin Daniel Setiawab Kenneth Lee Kezia Loerencia Khaliza, Lidya Adisti Ghaida Nur Kinanti Permata Wiharja Kinesha Millie Halim Kurnia, Josefina Aurelia Kurniati, Finy Destina Laudhisa, Alexander Sandhika Putera Laurencia Setiawan Laurentius Raymond Javier Levithia Rinas Lianty, Fannyra Lijaya, Imelda Lili, Athanasia Adela Pratama Lim, Louis Lohy , Felicia Karen Annabel Madeleine Sharlene Marciano, Christian Margareta Jane Widyawan Margareta Jane Widyawan Mariana Cyntia Kustiawan Marshanda Salma Yolanda Marshaulina Sekar Mangunsong Marvin Kristian Maureen, Sharon Melania, Gita Paskah Melina BR Marbun Melodious, Heavenly Mesya Situngkir Meta Aulia Rizqi Michael Surya Saputra Ziliwu Michella Aurelia Michelle Angela Gunawan Michelle Angela Gunawan Milian, Michelin Muliawati Muliawati Mulyawan, Sean Adi Nafralli, Vianka Zahra Nahwa Zhafarina Naomi Arthaprillia Purba Nathanael Gunawan, Aurelius Nathanael Hermawan Nathania Amanda Muljadi Nathaniel Yo Naura Dyananda Yusup Neyna Maharani Bahtiar Nicolas Nathaniel Irawa 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 Rachel Nur Ruhama Simatupang Rahadi, Tanu Raissa Amanda Haryono Retno Aulia Nur Alifa Riffat Arrazi, Muhammad Sabella, Maria Emily Sean Adi Mulyawan Setiawan, Aloysius Stanly Setiawan, Olivia Kristanti Sheila Virginia Sheila Virginia Sherly Mardina Lodani Sherly Ristafani Silvia Silvia Simatupang, Rachel Nur Ruhama Siti Komariah Soetedjo, Louis Lewinsky Stevan Sukandi Stevanus Refael Gunawan Suhardi, Sabina Revaliany Sulaiman, Patricia Bianca Susanty, Dewi Sutanto, Angela Novita Syafarina, Meidiana Mega Sylvia Fettry E.M Tambi, Chika Febrine Tania Amara Ediyanto Tantya Adrianti Tarida Geraldine, Keisha Thomas Adriel Sugiarto Timothy Yohanes Widjaja Tjahjadi, Grace Natalia Tulis S. Meliala Valerie Arisgraha van Beekum, Axel Vannia Angela Cahya Vellius Valerian Christiantho Veronika Clara Setiawan Veronika Clara Setiawan Widodo, Audrey Pearlinathea Wijaya, Lauren Wulandari, Devita Yosefanny, Ellen Yuliana Oktavianus Zefania Ongko, Adrianus