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All Journal Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Jurnal Ekuilnomi Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Ilmu Ekonomi dan Sosial (JIES) Innovative: Journal Of Social Science Research Jurnal Penelitian Pendidikan Indonesia Sriwijaya Accounting Community Services
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%.
Co-Authors Adanan Silaban Anne Rumondang Malau Bonifasius H. Tambunan Chandra Selamat Putra Gulo DANIEL HARA TUA LUMBAN GAOL Elisa F. Simangunsong Halomoan Sihombing Hamonangan Siallagan Herti Diana Hutapea Hicca Maria Gandi Putri Aruan IMELDA SITINJAK Lumban Gaol, Vebry Maryen Kartin Sarumaha Meilinda Stefani Harefa Pebryen Mauli Sinaga Rimbun C.D Sidabutar