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All Journal Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Jurnal Ekuilnomi Jurnal Visi Pengabdian Kepada Masyarakat JURNAL LENTERA AKUNTANSI Jurnal Ilmu Ekonomi dan Sosial (JIES) Innovative: Journal Of Social Science Research Jurnal Penelitian Pendidikan Indonesia Perwira Journal of Economics and Business (PJEB) Sriwijaya Accounting Community Services Jurnal Ekonomi Bisnis dan Akuntansi
MANATAP BERLIANA LUMBAN GAOL
UNIVERSITAS HKBP NOMMENSEN
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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The Effect Of Intellectual Capital On Financial Performance In Energy Sector Companies Listed On The Indonesian Stock Exchange (IDX) In 2020 - 2022 Maryen Kartin Sarumaha; Manatap Berliana Lumban Gaol; Herti Diana Hutapea
Jurnal Ekuilnomi Vol. 6 No. 1 (2024): Jurnal Ekuilnomi
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v6i1.1091

Abstract

This study aims to determine how intellectual capital affects financial performance in energy sector companies listed on the Indonesian Stock Exchange (IDX) in 2020-2022. This study uses Financial Performance as an independent variable measured by Return On Asset (ROA) and uses Intellectual Capital (IC) as the dependent variable measured by Value Added Intellectual Coefficient(VAIC™) which consists of Value Added Human Capital (VAHU), Value Added Capital Employed (VACA), and Structural Capital Value Added (STVA). The theory used as the basis of this research is Resources-Based Theory (RBT) and supported by Knowledge-Based Theory. From the use of the purposive sampling method, 24 companies were obtained as samples and 72 observation data were used. The analytical tool used is SmartPLS with the Structural Equation Model (SEM). The hypothesis was analyzed from the results of bootstrapping in Path Coefficients which resulted in Intellectual Capital having a positive and significant effect on Financial Performance with a large effect obtained of 64,7%.
Studi Literatur Komitmen Akuntan Terhadap Profesinya Manatap Berliana Lumban Gaol; Adanan Silaban
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7298

Abstract

The accounting profession is a profession that provides services to protect the public interest. Therefore, every accountant must have the responsibility to maintain and respect his profession. The accountant's commitment to his profession is a form of individual loyalty to his profession and relates performance to his performance. This article aims to describe and theoretically develop the accountant's commitment to his profession. To achieve this goal, a review of previous research was carried out in the accounting profession and other professions. Based on the literature review, it shows empirical evidence of the existence of multi-dimensional professional commitment in various professions, and finds that each dimension relates differently to affect and behavior. However, most of the research on the commitment of accountants to their profession is still unidimensional. Opportunities for future research, namely the relationship between the dimensions of the commitment of accountants to their profession with the antecedents and their consequences are stated.
Studi Literatur Sistem Pengendalian Manajemen di Perusahaan Audit Adanan Silaban; Manatap Berliana Lumban Gaol
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7294

Abstract

This article aims to examine the relationship between types of management control that can be used together to form a dynamic system to maintain a balance of professional-commercial objectives in audit firms. To achieve this goal, it is carried out by reviewing the literature on the influence of different management controls on auditor behavior and decision making, and adopting the framework of Merchant and Van der Stede (2017); because it allows a clear and unambiguous classification of the different control elements. In the context of the exploratory-exploitation tension, the management control literature on ambidexterity provides a theoretical basis for examining this tension in the context of auditing and it is hoped that results and value-based management control elements play an important role in managing the learning and innovation process in audit firms, where the main responsibility is to actively promoting the learning and innovation process rests with the senior auditors.
Tata Kelola Keuangan Pada UMKM di Kabupaten Samosir Hicca Maria Gandi Putri Aruan; Manatap Berliana Lumban Gaol
Sriwijaya Accounting Community Services Vol. 2 No. 1 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i1.12

Abstract

Akuntansi berperan penting dalam keberlangsungan wirausaha UMKM. Namun, sampai saat ini masih banyak UMKM yang belum memahami arti penting akuntansi yang diimplementasikan dalam laporan keuangan, padahal hal tersebut sangat bermanfaat bagi perkembangan usaha pelaku UMKM. Pengetahuan tentang pembuatan laporan keuangan bagi UMKM dipandang layak dan penting untuk dipahami karena akan menambah life skills dan nilai bagi pelaku UMKM tersebut. Pengabdian ini berfokus pada pengembangan wawasan dan kemampuan pengelolaan keuangan bagi UMKM. Pelaku UMKM dibekali dengan wawasan pentingnya mengelola keuangan dengan cara pembuatan catatan penerimaan dan pengeluaran kas serta laporan posisi keuangan dan laporan laba rugi. Pelaku UMKM dapat membedakan pos yang termasuk Aset, Liabilitas (Utang) ataupun Ekuitas (Modal) serta memisahkan Pendapatan degan Beban. Kata Kunci: Akuntansi, Laporan Keuangan, UMKM
The Effect of Intellectual Capital on Financial Performance in Energy Sector Companies Listed on the Indonesian Stock Exchange (IDX) in 2020-2022 Maryen Kartin Sarumaha; Manatap Berliana Lumban Gaol; Herti Diana Hutapea
Jurnal Ekuilnomi Vol. 6 No. 1 (2024): Ekuilnomi Vol 6(1) Feb 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/yryshf07

Abstract

This study aims to determine how intellectual capital affects financial performance in energy sector companies listed on the Indonesian Stock Exchange (IDX) in 2020-2022. This study uses Financial Performance as an independent variable measured by Return On Asset (ROA) and uses Intellectual Capital (IC) as the dependent variable measured by Value Added Intellectual Coefficient (VAIC™) which consists of Value Added Human Capital (VAHU), Value Added Capital Employed (VACA), and Structural Capital Value Added (STVA). The theory used as the basis of this research is Resources-Based Theory (RBT) and supported by Knowledge-Based Theory. From the use of the purposive sampling method, 24 companies were obtained as samples and 72 observation data were used. The analytical tool used is SmartPLS with the Structural Equation Model (SEM). The hypothesis was analyzed from the results of bootstrapping in Path Coefficients which resulted in Intellectual Capital having a positive and significant effect on Financial Performance with a large effect obtained of 64.7%.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL REPORT FRAUD PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Natasya Novelyn Br. Sihaloho; Amran Manurung; Manatap Berliana Lumbangaol
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2210

Abstract

Financial statements represent a company’s financial transactions within a specific accounting period, providing information on operational performance. However, in reality, companies may fail to achieve their predetermined targets. Fraudulent practices often occur when management deliberately manipulates financial statement data to present misleading performance in order to attract investors and meet market expectations. In this context, financial ratios are widely used as analytical tools to detect financial report fraud in financial statements. This study aims to analyze the effect of financial ratios on financial report fraud in food and beverage sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The independent variables used in this study are WCTA, DAR, and ROA, while the dependent variable is financial report fraud measured using the Altman Z-Score. This study employs a quantitative approach with multiple linear regression analysis. The sample was selected using a purposive sampling technique, resulting in 90 observations after data processing. The results indicate that partially, Working Capital to Total Assets (WCTA) and Return on Assets (ROA) have a positive and significant effect on financial report fraud, while Debt to Asset Ratio (DAR) has a negative and significant effect on financial report fraud.
Investigating Determinant Factors Triggering Audit Quality Performance The Insights Cultivated from Indonesia Auditors Manatap Berliana Lumban Gaol; Vebry M. Lumban Gaol; Lasando Lumban Gaol
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10953

Abstract

Purpose: Present study is aim at investigating the antecedents (personal ethical behavior, auditor professionalism and auditor competence) of audit quality performance. To strengthen these relationship, cognitive factor and fraud (proposed to have low fraud occurrence) as a mediating variables. Junior, senior, internal and external auditors are research population in some provinces in Indonesia. Method: A non-purposive sampling with purposive technique is deployed to data collecting. Questionnaires were distributed via email and Google form. In order to increase questionnaires rate return, data collecting is lasting for 6 months. 380 respondents are valid for further analysis. Structural Equation Modeling with AMOS 22 is used to data analysis. Findings: Statistical out outputs demonstrated that Personal Ethical Behavior, Audit Professionalism, Audit Competence partially and smultaneously could detect and reduce the fraud. Other findings also revealed that the low rate of fraud significanly affected audit quality performance as well as cognitive factor.
Pengaruh Good Corporate Governance (GCG) terhadap Nilai Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indonesia Jeremia Sitorus; Jadongan Sijabat; Manatap Berliana Lumban Gaol
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2026): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v6i2.7800

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) on firm value among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. In this study, Good Corporate Governance is proxied by the audit committee, independent commissioners, and managerial ownership, while firm value is measured using Tobin's Q. The study employs a quantitative approach using secondary data obtained from the annual financial reports of food and beverage sub-sector manufacturing companies listed on the IDX. The sample was selected using a purposive sampling technique, resulting in 31 companies and a total of 93 observations over the three-year period. Multiple linear regression analysis, facilitated by the SPSS program, was used as the analytical method. The results indicate that, individually, the audit committee has a positive and significant effect on firm value, whereas independent commissioners and managerial ownership have a negative and significant effect on firm value. The coefficient of determination (Adjusted R-Square) of 0.283 indicates that 28.3% of the variation in firm value can be explained by the audit committee, independent commissioners, and managerial ownership, while the remaining 71.7% is influenced by factors outside the research model. These findings demonstrate that Good Corporate Governance mechanisms play a role in influencing firm value; therefore, companies need to enhance the effectiveness of their corporate governance implementation to boost investor confidence and firm value.
ANALISIS PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY PADA PERUSAHAAN SEKTOR PERTANIAN Metyria Imelda Hutabarat; Manatap Berliana Lumban Gaol; Rika Surianto Zalukhu
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.475

Abstract

This research aims to analyze the influence of profitability and company size on disclosure of corporate social responsibility. The data sample was selected using a census method carried out on agricultural sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample used was 10 agricultural sector companies. This research is a combination of time series data and cross section. The results of this research show that profitability has positive but not significant effect on disclosure of corporate social responsibility. Company size has positive and significant effect on disclosure of corporate social responsibility. The results of the simultaneous analysis show that profitability and company size have positive and significant effect on disclosure of corporate social responsibility.
Co-Authors Adanan Silaban Amran Manurung Anne Rumondang Malau Bonifasius H. Tambunan, Bonifasius H. Chandra Selamat Putra Gulo DANIEL HARA TUA LUMBAN GAOL Elisa F. Simangunsong Halomoan Sihombing Hamonangan Siallagan Herti Diana Hutapea Hicca Maria Gandi Putri Aruan Hutabarat, Metyria Imelda IMELDA SITINJAK JADONGAN SIJABAT Jeremia Sitorus Lasando Lumban Gaol Lumban Gaol, Vebry Maryen Kartin Sarumaha Meilinda Stefani Harefa Natasya Novelyn Br. Sihaloho Pebryen Mauli Sinaga Rika Surianto Zalukhu Rimbun C.D Sidabutar