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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Jurnal Informatika Kesatuan

Robert Pius Pardede

STIE Kesatuan

Author-ID : 340303

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Pengaruh Fluktuasi Suku Bunga Kredit KURS terhadap Profitabilitas Listari, Shinta; Pardede, Robert Pius
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 1 (2017): JIAKES Edisi April 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

The high level of business competition nowadays challenges companies to make every effort to survive and to continuously innovate in order to fulfill the customersâ€™ demands. The past few years, property industry in Indonesia experienced a tremendous development. This is shown by the increasing number of residential housing, shopping centers, even to the township. The number of Indonesian resident is a very potential market for industrial property. Property prices continue to experience a notable increase caused by a number of investors and speculators. At the end of 2013, Bank Indonesia released a policy â€œLoan To Valueâ€ to secure property prices in Indonesia, particularly the housing sector from investors and speculators game. The purpose of this study case was to determine the accounting policy of interest rates and exchange rate, to find out the recognition of loan interest rate fluctuations and exchange rate, and determine the effect of changes in interest rates and exchange rates on profitability in property companies, namely PT Summarecon Agung Tbk, PT Agung Podomoro Land Tbk, and PT Alam Sutera Realty Tbk at 5 period, 31 December 2012, 30 June 2013, 31 December 2013, 30 June 2014, and 31 December 2014. The research shows that the three companies use and apply PSAK 10 related to exchange rates and PSAK 26 related to borrowing cost, lending costs. These costs occur due to the lending rates for bank debt owned by the company. PT Summarecon Agung Tbk and PT Agung Podomoro Land Tbk included the foreign exchange differences in the statement of cash flows as the effect of exchange rate differences affecting cash and cash equivalents in the current year and PT Alam Sutera Realty Tbk included it into a foreign exchange gain/(loss) on foreign exchange that affect profitability in the current year. Mean while, credit interest rate fluctuations affect the rise in lending cost and the exchange rate is not significant according to results from SPSS calculations.

Analisis Penerapan PSAK 5 (Revisi 2009) terhadap Pengungkapan Segmen Operasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Pardede, Robert Pius; Ernawati, Tri
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

The International Accounting Standards Board (IASB) is committed to improve their standardsâ€™ quality, which is the global accounting standards that reflect information in financial statements as transparent and comparable for public purposes. The International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) provide guidelines in creating and interpreting companiesâ€™ financial statements (Iatridis & Dalla, 2011). The purpose of this research was to assess the impact of the application of PSAK 5 (revised 2009). PSAK 5 (revised 2009) requires segment disclosure based on the internal reporting reviewed by the operation decision maker. PSAK 5 (revised 2000) requires companies to disclose segments information based on the format of the primary and secondary segments as identified per products / services that generate the same level of risk and return. The six analytical frameworks developed for this research, namely: (1) analysis of the presentation of segment information based on PSAK 5 (revised 2000) versus PSAK 5 (revised 2009), (2) analysis of the determination and identification of operational decision-making, (3) the analysis of the definition and identification operating segments between industry sectors, (4) analysis of segment aggregation, (5) analysis of determination of the reportable segments, and (6) analysis of reported segment disclosures. In conclusion, generally, the disclosure of segment information based on PSAK 5 (revised 2009) by using the management approach yields a more complete segment report, by conveying more relevant segmental information from the standpoint of management's internal performance than the previous standard, which was PSAK 5 (revised 2000). This research found significant changes related to an increase in the disclosure of segment disclosure in business segments, segment aggregation, and basic information on company's segmental performance measurement in Indonesia.

Analisis Penerapan Cost Recovery Method Dan Percentage Of Completion Method Berdasarkan PSAK 34 Terhadap Laba Kotor Perusahaan PT Mitra Menara Mandiri Andres, Jhonatan; Pardede, Robert Pius
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Economic in Indonesia is growing rapidly. One of the supporting factors economic development in Indonesia is the construction field which is growing from year to year. The construction completion process carried out by a construction company has a different period of time depending on the request of the employer. The construction companies measure their gross profit by using the percentage settlement method or the recovered cost method depends on the contract. In general, the contractor company is still wrong in using these methods so that the company does not know clearly the gross profit obtained.The purpose of this study was to determine the recognition of gross profit by applying the recoverable cost method and the percentage of completion method of PT Mitra Menara Mandiri and knowing the factors that influence the selection of methods in the recognition of gross profit using the percentage settlement method and the recoverable cost method at PT Mitra Menara Mandiri.The results of the analysis of the implementation of the cost recovery method and the percentage settlement method of the company's gross profit at PT Mitra Menara Mandiri are still not in accordance with generally accepted accounting principles in terms of determining the recognition of the revenue applied. There is a weakness in the company in recording journals, such as the company does not record business journals when receiving a job and the company does not record if the company conducts billing terms. Therefore, the company should at the time of conducting the billing the company records the journal and records the accounts receivable journal at the time of receiving the job to avoid losing data at the time PT Mitra Menara Mandiri receives cash on the receivables that have been billed.

Analisis Perlakuan Akuntansi atas Pendapatan Premi dan beban klaim Sesuai PSAK No. 28 pada PT. Asuransi Astra buana Nataldy, Christian; Pardede, Robert Pius
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

The development of the insurance industry is currently undergoing quite good progress. Based on data from OJK, the insurance industry has experienced an average growth of 16% for the past 4 years. This can be seen from the progress in investment growth which reached 14.40% and premium growth of 21.00%. This growth occurs because of the role of the insurance industry in serving the community to overcome risks. The insurance company will take the risk of the possibility that might occur to the community, such as loss or damage to the vehicle, fire, or the loss of natural disasters. The main source of insurance company income is from the sale of an insurance policy, which is in the form of insurance premiums given by the insured. And the insurance company's main burden is claim expense. Expenses incurred by insurance companies for reimbursement for a number of losses incurred by the insured. The purpose of this study was to find out how the accounting treatment of premium income and claim expenses in accordance with PSAK No. 28 at PT. Asuransi Astra Buana/PT. AAB. The results of the analysis of the accounting treatment of premium income and claim expenses at PT. AAB is in accordance with PSAK No. 28. Premium income is recognized and recorded at the time of issuance of the policy and presented in the financial statements in the form of gross premiums, premiums paid to reinsurers and a decrease (increase) in premiums which are not yet income. While claim expenses are recognized and recorded when the company arises to fulfill claims. Claim expenses are presented in the financial statements in the form of gross claims, reinsurance claims received from reinsurers and an increase (decrease) in estimated own retention claims. Compliance with PSAK No. 28 which has been carried out by PT. AAB needs to be maintained, in line with the developments in the PSAK, to avoid any errors in the recognition of premium income and claim expenses.

Pengaruh Risiko Kredit, Risiko Likuiditas Dan Risiko Operasional Terhadap Profitabilitas Bank BUMN Periode 2013-2020 Putri, Novita Alifia; Pardede, Robert Pius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1612

Bank is an intitution that serves at financial intermediary between parties who have excess funds with the underfunded. The goal of a bank is to earn profit. Bank have various risk because it involves public funds, these risks will cause losses if it is not managed propely and it will affect the profits to be obtained by the bank. The purpose of this study is to test the effect of Credit Risk, Liquidity Risk and Operational Risk in BUMN Banks period 2013-2020. The type of data used is quantitative data. The data that obtained from company’s financial statements. The population of this study are 4 companies of BUMN banks. The analytical method used is multiple linear regression test for state-owned. The results of study indicate that partially Credit Risk has no significant effect on profitability, partially Liquidity Risk has no significant effect on Profitability. And partially Operational Risk has significant effect on Profitability. Simultaneously Credit Risk, Liquidity Risk and Operational Risk has significant effect on Profitability. Keywords: Credit Risk, Liquidity Risk, Operational Risk and Profitability

The Influence of Good Corporate Governance and Company Size on Company Financial Performance: Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange 2019-2022 Bellen, Atalya; Muktiadji, Nusa; Pardede, Robert Pius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3057

Bank companies are one of the sectors that encourage the pace of Indonesian economic growth. In order to run its business, banks are required to implement good corporate governance to minimize aberrations that might impact the company's financial performance. The Board of directors, ownership structure, and firm size are some of the most important parts of maintaining the bank business through the good corporate governance mechanism. This research was conducted to analyze and to study the influence of the size of the board of directors, institutional ownership, managerial ownership, and firm size on the company's financial performance that is projected on return on assets, where an empirical study was carried out on banking companies listed on the Indonesian Stock Exchange for the 2019-2022 period. The sample for this research came from 22 companies that met the purposive sampling criteria, where the companies were multiplied by 4 periods to obtain 88 samples. The results of this research show that partially, there is an influence of institutional ownership on financial performance. In contrast, the size of the board of directors, managerial ownership, and firm size have no partial effect on financial performance. Then for simultaneous testing, there is the influence of good corporate governance (board of director size, institutional ownership, managerial ownership), and firm size on financial performance. Keywords: Good Corporate Governance, Board of Director Size, Institutional Ownership, Managerial Ownership, Firm Size, Return On Assets

Co-Authors A.A. Ketut Agung Cahyawan W Aluna, Putri Fadella Ari Andres, Jhonatan Asep Firmansyah Aurelia, Stefany Azwani, Nur Afifah Bellen, Atalya Desyanti, Reni Egi Febrianti Ernawati, Tri Ernita Siallagan Ervina Indri Sari Hanipah, R Siti Hastoni Hastoni Heri Sastra Listari, Shinta Listari, Sinta Nataldy, Christian Nusa Muktiadji Putri, Novita Alifia Rini Syarif Ryza Mahadhika Azhar Shafa, Salsabila Toni Andrianto Triandi Triandi Wibowo, Wadudi Widianti, Rosa

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