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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 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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Pengaruh Biaya Pemasaran serta Biaya Administrasi dan Umum terhadap Laba Bersih PT Telkom Oktavianus, Yuliana; Lijaya, Imelda; Andra, Chaidir; Laudhisa, Alexander Sandhika Putera; Jonathan, Robert; Rahadi, Tanu; Manurung, Elizabeth Tiur
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Setiap perusahaan memiliki tujuan utama mencapai tingkat maksimum laba bersih.. banyaknya laba bersih yang dihasilkan oleh perusahaan menggambarkan keberhasilan perusahaan dalam menjalankan aktivitas operasional dan menjadi alat ukur bagi investor dalam mengambil keputusan untuk berinvestasi. Tujuan utama dari penelitian ini adalah untuk menganalisis dampak biaya pemasaran serta biaya administrasi dan umum terhadap penjualan pada PT Telkom Indonesia Tbk. Metodologi penelitian yang digunakan adalah deskriptif kuantitatif, sehingga diharapkan mampu memberikan gambaran kinerja PT Telkom Indonesia (Persero) Tbk dari tahun ke tahun melalui data-data yang telah disajikan dari perusahan dalam laporan keuangannya. Penelitian dilakukan dengan menggunakan populasi dan sampel dari PT Telkom Indonesia (Persero) Tbk. Populasi yang digunakan adalah biaya pemasaran, biaya administrasi dan umum, serta laba PT Telkom Indonesia (Persero) Tbk per triwulan, yaitu pada periode 2016 hingga 2024. Hasil penelitian yang telah dilakukan menunjukkan bahwa biaya pemasaran serta biaya administrasi dan umum turut berpengaruh terhadap laba bersih PT Telkom Indonesia (Persero) Tbk pada periode 2016 hingga 2024. Hal ini menunjukkan bahwa biaya pemasaran serta biaya administrasi dan umum dapat menjadi salah satu indikator penting yang berpengaruh pada peningkatan laba perusahaan.
Hubungan Antara Biaya Operasional dan Laba Pada PT Telekomunikasi Indonesia Tbk Dea Alvindha; Agnes Bintang; Manurung, Elizabeth Tiur
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.16947

Abstract

This research aims to analyze the influence of operational costs on profit before tax at PT Telkom Indonesia Tbk during the 2016–2024 period. Analysis was carried out using quantitative methods with descriptive and associative approaches, as well as simple linear regression techniques. The data used is secondary data originating from the company's official financial reports. The research results show that operational costs have a significant influence on profit before tax, with a regression coefficient of -0.934. This means that every 1 unit increase in operational costs will cause a decrease in profit before tax of 0.934 units. The variability of profit before tax can be explained by operational costs seen from the R square value of 0.895. These findings emphasize the importance of efficient operational cost management to increase company profitability.
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.
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.
The Influence of Salary, Allowances, and Driver Expenses on Total Current Period Profit at PT Bluebird TBK 2016-2023 Javier, Laurentius Raymond; Soetedjo, Louis Lewinsky; Manurung, Elizabeth Tiur
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2586

Abstract

This study aims to analyze the effect of salary, allowance, and driver's expenses on total current period profit at PT Bluebird Tbk during 2016 to 2023. PT Bluebird Tbk is one of the leading transportation companies in Indonesia engaged in the taxi service sector and other land transportation. With long operational experience, this company continues to strive to increase profitability and maintain business sustainability through various financial management strategies. One aspect that plays a role in the company's financial performance is labor costs, which include salaries, allowances, and driver's expenses. This component is an important part of the company's expenditure structure and has the potential to affect the net profit obtained each period. Labor costs are one of the main factors affecting a company's profitability, so understanding its impact is very important for financial management strategies. The analysis was carried out using the regression method on the company's historical data with the help of Microsoft Excel software. The results of the study showed that salary, allowance, and driver's expenses have a significant effect on total current period profit, with a p-value of 0.000000000862996. This finding indicates that the company has positive expectations about the expenditures made for labor. Based on these results, this study recommends that companies manage their workforce load optimally to increase profitability and ensure employee welfare is maintained.
The Effect of Loan Interest Expense on Net Profit at PT Summarecon Agung Tbk Alexandra, Geraldine Eileen; Kurnia, Josefina Aurelia; Manurung, Elizabeth Tiur
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2606

Abstract

This study aims to analyze the effect of loan interest expense on net profit of PT Summarecon Agung Tbk in the period 2017 to 2024. In the capital-intensive property industry, the use of debt as a source of funding is common. However, increasing debt will result in interest expenses that can affect the company's financial performance, especially net profit. The data used in this study are loan expenses (financial costs) and net profit obtained from the company's financial statements. The simple linear regression method is used to test the relationship between the two variables. The results of the regression analysis show that there is an insignificant positive relationship between loan interest expense and net profit, with a coefficient of 0.4039 and a p-value of 0.3157. This indicates that every 1 unit increase in loan interest expense will increase net profit by 0.4039 units. In addition, the intercept value also has a high p-value (0.1931) indicating that other factors may also affect net profit. These findings indicate that interest expense is not the only factor that determines a company's net profit, and that external factors such as property market dynamics, monetary policy, and the company's internal operational strategy play a significant role. The low adjusted R-square value indicates that the independent variables in this study only explain a small part of the variation in net profit. The conclusion of this study is that loan interest expense can contribute to increasing net profit, but other external factors also need to be considered in the company's financial analysis.
Pengaruh perubahan kurs terhadap nilai impor bahan baku benang dengan strategi hedging sebagai mitigasi risiko Wijaya, Lauren; Anastasia, Cindy; Manurung, Elizabeth Tiur
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 4 No. 1 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v4i1.1635

Abstract

Globalisasi menyebabkan industri tekstil Indonesia sangat bergantung pada impor benang katun (HS 52051100) dari luar negeri, terutama dari Tiongkok. Ketergantungan ini membuat industri sangat rentan terhadap fluktuasi kurs. Penelitian ini bertujuan untuk menganalisis pengaruh kurs USD, harga benang, suku bunga, inflasi, dan volume impor terhadap nilai impor benang katun periode 2020–2023. Metode yang digunakan adalah regresi linier berganda dengan data sekunder bulanan. Hasil menunjukkan bahwa kurs, harga benang, suku bunga, dan volume berpengaruh signifikan terhadap nilai impor, sedangkan inflasi tidak signifikan. Nilai adjusted R² sebesar 0,9894 menunjukkan bahwa model memiliki daya jelas yang tinggi. Penelitian ini juga menekankan pentingnya strategi hedging, seperti kontrak forward dan currency option, untuk mengurangi risiko nilai tukar. Temuan ini bermanfaat bagi perusahaan tekstil dalam menjaga kestabilan biaya impor serta sebagai dasar pengambilan kebijakan mitigasi risiko kurs.
The Influence of Capital Structure and Sales Growth on Profitability at PT Mayora Indah Tbk From 2017 to 2024 Nafralli, Vianka Zahra; Tambi, Chika Febrine; Manurung, Elizabeth Tiur
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3115

Abstract

In the modern business world, companies are required to have strong and stable financial performance to maintain operational sustainability while winning market competition. Profitability is a key indicator that shows a company's ability to generate profits from its assets or capital. Therefore, an analysis of the factors that influence profitability is important to understand. One such internal factor is capital structure, which refers to the ratio between debt and equity in a company's financing. This st.udy aims to ana.lyze the effect of capital structure and sales growth on the profitability of PT Mayora Indah Tbk for the period 2017–2024. The method used is descriptive- verificative quanti.tative rese.arch with secondary data from financial reports. The analysis w.as co.ndu.cted using mul.tiple line.ar regr.ession and clas.sical assumption tests. The normality test results show that the data is normally distributed (Sig. 0.200 > 0.05), there is no multicollinearity (VIF 6.402), and there is no heteroscedasticity (Sig. > 0.05). The regression results show that capital structure has a positive and significant effect on profitability (coefficient 0.441; t count 7.652; Sig. 0.000). Sales growth also has a positive and significant effect (coefficient 0.408; t count 5.479; Sig. 0.000). Simultaneously, both variables h.ave a signif.icant eff.ect w.ith an F value of 530.047. The R Square value of 0.995 ind.icates that 99.5% of the va.riation in profitability is explained by these two variables. This study concludes th.at cap.ital stru.cture and sales growth play an important role in increasing company profitability.
The Effect of Changes in Long-Term Liabilities on the Share Price of PT Kalbe Farma Tbk Melodious, Heavenly; Pranoto, Madeline Guenevere; Elizabeth Tiur Manurung
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3136

Abstract

This study aims to examine the effect of long-term liabilities on the stock price of PT Kalbe Farma Tbk during the 2017–2024 period using a simple linear regression approach. The long-term liabilities variable was analyzed to determine its contribution to variations in stock price based on the company’s historical financial data. The results indicate a negative regression coefficient of –1.82849 × 10⁻¹⁰, suggesting that an increase in long-term liabilities tends to be associated with a decline in stock price. However, the p-value of 0.3860 reveals that this relationship is not statistically significant at the 5 percent significance level.  This finding is further supported by the ANOVA results, which show a Significance F value of 0.3860, confirming that the regression model as a whole does not have explanatory power. The coefficient of determination (R Square = 0.0269) demonstrates that only 2.69% of the stock price variability can be attributed to changes in long-term liabilities, while the remaining portion is influenced by other factors such as macroeconomic conditions, market sentiment, and the company’s operational performance. The negative coefficient aligns with capital structure theory, the principle of accounting conservatism, and Signaling Theory, indicating that increases in long-term obligations may raise investors’ perceptions of risk. Nonetheless, the statistical insignificance suggests that long-term liabilities are not a key determinant considered by investors when evaluating the stock price of PT Kalbe Farma Tbk.
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 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 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 Darmawan, Lauwrencia Darwin Darwin Dea Alvindha Delfiana, Yemima Devi Roma Uli Sihombing 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 Gunawan, Michelle Angela Hapsari, Caecilia Niken Inge Barlian Sundjaja Irma Kristin Sagala Iskandar, Sesilia Abigail Janet Revasapphira Susanto 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 Marciano, Christian Margareta Jane Widyawan Mariana Cyntia Kustiawan Marshanda Salma Yolanda Marshaulina Sekar Mangunsong Maureen, Sharon Melania, Gita Paskah 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 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 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