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All Journal Jurnal Pendidikan Ekonomi Undiksha ICIT (Innovative Creative and Information Technology) Journal CICES (Cyberpreneurship Innovative and Creative Exact and Social Science) Journal Cerita: Creative Education of Research in Information Technology and Artificial Informatics Indonesian Journal Accounting (IJAcc)

Eduard Hotman Purba

Universitas Raharja

Author-ID : 3346558

Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Articles

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Optimalisasi Sistem Informasi Penggajian dan Perhitungan Pajak Penghasilan (PPh) Pada PT.Gramaselindo Utama Eduard Hotman Purba; Giandari Maulani; Intan Fauziah
IJAcc Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Human resources are one of the important resources in the company as a driving force. Human resources, which in this case are employees, need to be considered and the company has the obligation to provide rewards for the hard work, time, energy and thought of the employee, in the form of salaries, benefits and bonuses that are appropriate and timely. This is intended to show the good intentions of the company and improve employee morale in order to remain productive in carrying out their daily tasks. Problems occur when processing payroll, including the calculation of special income tax (Pph) article 21 for employees at PT. Graselindo Utama, who at that time were still using the manual system, so that the payroll process was often late and ineffective. This company needs an information system that is fast and accurate so that the work processes of personnel and finance become more effective. The solution to this problem is the need for optimization of payroll information systems and the calculation of income tax (Pph) article 21 with a website-based information system and makes it easier for users. This research method uses the method of observation, interview methods, library methods and SWOT analysis methods. The final results of this study are in the form of a Payroll and Income Tax (Pph) Website calculation for PT.Gramaselindo Utama.

Peran Pengaruh Komite Dan Pengawas Terhadap Pengelolaan Dana Bos Di Sektor Sekolah Dasar Negeri PO Abas Sunarya; Meri Mayangsari; Eduard Hotman Purba
IJAcc Vol 2 No 2 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Penelitian ini bertujuan untuk mengetahui pentingnya pengaruh peran komite dan pengawas terhadap pengelolaan dana BOS (Bantuan Operasional Sekolah) di sekolah dasar negeri. Dalam penelitian ini peneliti menggunakan metode kuantitatif. Sedangkan untuk responden penelitian adalah 158 orang guru yang mengajar di Sekolah Dasar di Kota Tangerang dan pengambilan sampelnya menggunakan rumus Slovin yang menghasilkan 115 responden. Teknik pengambilan sampel dilakukan dengan probability sampling. Data diperoleh dari data primer dengan menggunakan kuesioner, wawancara tidak terstruktur dan dokumentasi. Untuk analisis data, peneliti menggunakan regresi linier berganda dengan program SPSS versi 16.00. Hasil penelitian hipotesis menunjukkan bahwa variabel independen komite sekolah adalah 0,015

Pengaruh Ukuran Perusahaan, Profitabilitas, Struktur Modal, Kebijakan Deviden Terhadap Nilai Perusahaan (Sudi pada Perusahaan Makanan dan Minuman yang terdaftar di BEI periode 2018-2020) Tri Cahyo Nugroho; Rizka Mukhlisiah; Eduard Hotman Purba
IJAcc Vol 3 No 2 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to examine the effect of firm size, profitability, capital structure and dividend policy on firm value. The statistical method used is multiple regression analysis. The type of data used in this study is secondary data whose data source is obtained from the Indonesia Stock Exchange for the 2018-2020 period. The population in this study are companies engaged in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2018 - 2020 as many as 22 companies. The sampling technique was purposive sampling method. The results of this study indicate that firm size, profitability, capital structure have no effect on firm value, while liquidity has no effect on firm value

Analisis Strategi Promosi Bisnis Katering Pada PT. Parewa Aero Catering Mardiana Mardiana; Eduard Hotman Purba; Joel Alfredo
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

PT. PAREWA AERO CATERING is a company engaged in catering services. The purpose of this research is to develop marketing that was previously only marketed in certain places, and to formulate an effective business strategy as a suggestion for companies to improve their market competitiveness. The method used is a quantitative method, the data collection techniques used are questionnaires and interviews, then the collected data is analyzed. The conclusion drawn from the final results of the research is that the marketing strategy is the right strategy applied by the company to enter the market and compete in the market.

Analisis Rasio Likuiditas Dan Solvabilitas Terhadap Kinerja Keuangan Perusahaan Pada PT Nippon Indosari Corpindo Tbk Anisa Pujianti; Ageng Setiani Rafika; Eduard Hotman Purba
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2940

A company's financial health may be evaluated via financial analysis using liquidity ratios and solvency ratios. These analyses provide light on a company's asset management prowess and the importance of lowering operational and financial risks, but in different ways. Analysis of liquidity ratios and solvency in the context of PT. Nippon Indosari Corpindo Tbk might shed further light on the state of the company's operations. Financial reports filed with the Indonesia Stock Exchange are used for study of liquidity ratios and solvency ratios by PT. Nippon Indosari Corpindo Tbk. This study falls under the category of descriptive quantitative research since it utilizes numerical data from an annual financial report to conduct an in-depth analysis and interpretation of the fiscal performance of PT. Nippon Indosari Corpindo Tbk for the 2020–2022 time frame. Strategies for gathering information from existing written sources. The analytical method employs the use of ratios such as the Current Ratio, the Quick Ratio, the Debt to Assets Ratio, and the Debt to Equity Ratio. PT Nippon Indosari Corpindo Tbk's annual financial statements, namely the statement of financial status, serve as the basis for this research. The Indonesia Stock Exchange serves as the source for the company's yearly financial statements (IDX). Study findings on the company's financial health Solvability Ratio and the other liquidity ratios are used by PT. Nippon Indosari Corpindo (Debt to Assets Ratio, Debt to Equity Ratio).

Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Retail Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Ade Indah Oktaviani; Mardiana Mardiana; Eduard Hotman Purba
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3393

The purpose of this study is to determine the effect of Profitability (ROA), Liquidity (Current Ratio), and Company Size on Going Concern Audit Opinions on Retail Companies listed on the Indonesia Stock Exchange. The data used is secondary data derived from the financial statements of Retail Companies that have been published for the 2018-2022 period. Sampling using Purposive Sampling Technique which resulted in 33 Retail Companies. This research uses quantitative approach methods with data analysis methods used, namely descriptive statistics, logistic regression tests and Hypothesis Tests. The results of the study simultaneously Profitability, Liquidity, and Company Size affect the Going Concern Audit Opinion.

Co-Authors Ade Indah Oktaviani Anisa Pujianti Bonari Simanjuntak Desy Apriani Elisa Elsera Giandari Maulani, Giandari Gulo, Nitema Hia, Era I Ketut Suada Intan Fauziah Joel Alfredo Mardiana Mardiana Melissa Rizka Aulia Meri Mayang Sari NURLAILA SUCI RAHAYU RAIS Padeli Padeli Po Abas Sunarya Rafika, Ageng Setiani Rakhmansyah, Mohamad Ramadhan Aulia Sasmito Rizka Mukhlisiah Sari, Meri Mayang Siti Mutia Isnaini Supiadi, Ajay Supriyanti, Dedeh Tri Cahyo Nugroho Yulianjani, Arsi

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Journal : Indonesian Journal Accounting (IJAcc)