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All Journal EKSPANSI TECHNOBIZ : International Journal of Business Yumary: Jurnal Pengabdian kepada Masyarakat Journal Social Science And Technology For Community Service Jurnal Akuntansi dan Keuangan (JAK) journal of social and economic research
Susi Sarumpaet
Universitas Lampung
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EVALUASI PENERAPAN STANDAR AKUNTANSI KEUANGAN No. 45 PADA ORGANISASI NIRLABA DI BANDAR LAMPUNG Saddam Chaled; Susi Sarumpaet
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (948.777 KB) | DOI: 10.23960/jak.v24i1.112

Abstract

This study aims to evaluate the implementation of Statement of Financial Accounting Standard (PSAK) No. 45 for non-profit organizations in Bandar Lampung in year 2012. Non- profit entities obtain resources from sponsors who do not expect repayments or economic benefits proportional to the amount of resources provided. This study uses a sample of 22 non-profit entities in Bandar Lampung. However, for this study purpose, 4 nonprofit organizations have been selected as they met the criteria according of financial reporting standards. Data were evaluated using the focus group discussion method. The results of the study found that the PSAK No. 45 on the reporting of financial position, statement of activities, and cash flow statements have not been implemented by non-profit entities in Bandar Lampung. An exception is of one organization which prepared those as a requirement to submit a proposal for international funding.
EARNINGS MANAGEMENT PADA TITIK KRITIS PERUBAHAN TAHAP LIFE CYCLE: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Baharudin Ludfi Syuhada; Susi Sarumpaet
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1090.041 KB) | DOI: 10.23960/jak.v24i1.113

Abstract

Corporations pass every stage of their life cycles through different ways. At each point of these stages a company has the possibility to turn into decline. When this occurs, a company has the incentive to manage earnings in order to maintain its performance reflected in reported earnings. The objective of this study is to examine whether earnings management choices are different in corporate life cycles from growth to mature and mature to stagnant. The differences in earning management behaviour were indicated by negative and positive discretionary accruals. The sample was taken from manufacturing firms listed on the Indonesia Stock Exchange (2006 to 2013) in different life stages. The results show that firms in growth-mature and mature-stagnant did manage earnings through discretionary accruals, as indicated by significant differences as compared to those in other corporate life cycles.
Pendampingan dalam penentuan besaran biaya produksi untuk usaha keripik dengan menggunakan metode Activity Based Costing Dewi Sukmasari; Yenni Agustina; Agrianti Agrianti; Susi Sarumpaet
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpm.v1i2.109

Abstract

Purpose: The cost of production is an important component in determining the selling price. The right and accurate cost of goods manufactured can provide the right information for decision-makers. Kelurahan Tanjung Raya is one of the sub-districts located in the subdistrict of peace. One form of a business carried out by the home industry is the chips business. The chip business is one of the businesses that can help the family economy. This PkM partner is the Dasawisama Women chip business group in the Tanjung Raya sub-district, RT 015. The main problem of partners is that they are still biased in calculating the cost of goods manufactured, while the production cost is an essential component in determining the selling price. The PkM method provided is in the form of training and mentoring. As the results of this activity, the respondent welcomed this activity with a positive response and increased understanding of the respondents in comparing the cost of goods manufactured with the conventional method and the ABC method. The purpose of this study was to increase the skill and the knowledge of participants. Method: The activities carried out were training and accompaniment. Results: Respondents welcomed this activity with a positive response and increased respondent understanding in comparing the cost of goods manufactured comparisons with the conventional method and the ABC method. Conclusion: This activity has a positive impact on increasing the skills and income of the participant group. Keywords: Cost of production, ABC, Selling price
ANALISA PENGARUH PERTUMBUHAN KREDIT, JENIS KREDIT, TINGKAT BUNGA PINJAMAN BANK DAN INFLASI TERHADAP KREDIT BERMASALAH Arfan Rachmadias Saputro; Susi Sarumpaet; Tri Joko Prasetyo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i1.1325

Abstract

Abstract: This research was conducted to analyze the effect of loan growth, loan type, interest and inflation on non-performing loan. Samples were focused on Indonesian commercial banks. Multiple regression linear analysis was used, whereas the samples were obtained using purposive sampling method. Total sample consists of 82 commercial banks with financial statements for the year of 2013 to 2017. Result shows that each variable; loan growth, loan type and interest have a positive effect on non-performing loan. On the other hand, inflation has a negative effect. Keywords: Loan Growth, Loan Type, Interest, Inflation, Non-Performing Loan.
THE EFFECT OF CORPORATE DIVERSIFICATION ON COMPANY PERFORMANCE USING MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE Dewi Sukmasari; Nova Berliana; Susi Sarumpaet
TECHNOBIZ : International Journal of Business VOL 5, NO 1 (2022) : APRIL
Publisher : Universitas Teknokrat Indonesia

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

Abstract

This research conducted to analyze the effect of corporate diversification on company performance. Using product and geographic diversification as the form of corporate diversification in the manufacturing company that listed on Indonesia Stock Exchange for the period 2016-2019, this study examines effect of managerial ownership  as a the moderating variable between corporate diversification and company performance. The empirical results indicate that product and geographic diversification show insignificant and positive effect on company performance. Furthermore, managerial ownership shows significant and negative effect between product diversification and company performance. However, managerial ownership shows positive significant effect between geographic diversification and company performance.
PENDAMPINGAN KEMITRAAN UMKM GO DIGITAL BAGI NEW ENTREPRENEUR MAKE-UP ARTIST DI DESA WAY HUI Niken Kusumawardani; Dewi Sukmasari; Dwiyana Habsary; Susi Sarumpaet
Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 3, No 2 (2022): Volume 3, Nomor 2, 2022
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v3i2.2236

Abstract

MSMEs go digital is a government program as an effort to save MSMEs during the Covid-19 pandemic. This program is an effort to market MSME products through digital platforms, one of which is through social media. The increase in social media users from year to year plus the pandemic period increasingly encourages a drastic increase, this is what provides opportunities for MSME actors. The Make-Up Artist (MUA) is one of those affected by the social restriction policy during the pandemic, but this business is very promising among millennials and generation Z. For this reason, this service activity is carried out as a means of mentoring and empowering young entrepreneurs pioneering ( new entrepreneur) in achieving optimal promotions digitally, providing convenience, cost efficiency, and being able to reach consumers. Furthermore, this activity also helps new entrepreneurs in determining digital personal branding. The results of this activity are participants' understanding of the promotion of MUA's products and services through social media, personal branding and marketing development through Instagram promotions and also to build a network of groups or associations of young Make-Up Artist entrepreneurs.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN PADA PERUSAHAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2020-2022 Yohanna Earlene Margaretha Simarmata; Susi Sarumpaet
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.250

Abstract

Penelitian ini bertujuan untuk menyajikan bukti empiris mengenai pengaruh pengungkapan tanggung jawab sosial perusahaan (CSRD), serta ukuran dan usia perusahaan sebagai variabel kontrol, terhadap kinerja keuangan pada perusahaan perbankan di Indonesia yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Temuan penelitian dapat disimpulkan sebagai berikut. Pertama, hasil penelitian tidak mendukung hipotesis bahwa CSRD berpengaruh negatif terhadap profitabilitas (ROE), meskipun pengungkapan CSRD memengaruhi perolehan pendapatan berdasarkan modal perusahaan. Faktor-faktor seperti penurunan laba dan penghimpunan dana akibat pandemi COVID-19 juga ikut memengaruhi profitabilitas. Kedua, tidak terdapat dukungan untuk hipotesis bahwa CSRD berpengaruh negatif terhadap pertumbuhan (SG). Meskipun tingkat CSRD memengaruhi pertumbuhan penjualan, namun tidak secara signifikan karena dampak penurunan penjualan produk perbankan akibat pandemi COVID-19 juga turut berkontribusi pada pertumbuhan perusahaan. Ketiga, hasil penelitian mendukung hipotesis bahwa CSRD berpengaruh negatif dan signifikan terhadap nilai pasar (PER) perusahaan. Tingkat PER menjadi indikator penting bagi investor dalam membuat keputusan investasi, mencerminkan bagaimana perusahaan menjaga kinerja tanggung jawab sosial perusahaan. Keempat, hipotesis terakhir ditolak, menunjukkan bahwa CSRD berpengaruh negatif tetapi tidak signifikan terhadap nilai tambah (MVA). Meskipun pasar memberikan respons negatif pada perusahaan yang tidak melakukan CSRD, penurunan nilai pasar saham akibat pandemi COVID-19 juga turut berdampak pada nilai tambah perusahaan.
Co-Authors Agrianti Agrianti Arfan Rachmadias Saputro Baharudin Ludfi Syuhada Dewi Sukmasari Dewi Sukmasari Dwiyana Habsary Niken Kusumawardani Nova Berliana Saddam Chaled Tri Joko Prasetyo yenni agustina Yohanna Earlene Margaretha Simarmata