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All Journal Jurnal Ekonomi dan Bisnis Journal of Innovation Research and Knowledge Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmiah Akuntansi
Maria Immaculata Bahantwelu
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Arts Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Bahasa Inggris Dody Hapsoro; Maria Immaculata Bahantwelu
Jurnal Ekonomi dan Bisnis Vol 23 No 1 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.809 KB) | DOI: 10.24914/jeb.v23i1.2531

Abstract

This study aims to examine the effect of capital structure on company value with earnings management as a mediating variable. The capital structure is proxied using a debt to equity ratio (DER), company value is proxied using Tobin’s Q and real earnings management is proxied using costs of production activities. The research population is 144 manufacturing companies listed on the Indonesia Stock Exchange (IDX). 204 samples are used in this study. Data used in this study is the secondary data obtained from Indonesia Stock Exchange, contained on www.idx.co.id. The data analysis method used in this study is partial least squares (PLS) method using a WarpPLS 4.0 application. The results of the analysis show that capital structure has a positive effect on company value and real earnings management is proven to partially mediate the effect of capital structure on company value. The results of this study should encourage standard-setting bodies to make stricter regulations on real earnings management practices that tend to cause management to commit fraud.
PENGARUH KEANDALAN AKRUAL, TINGKAT UTANG DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIAPERIODE 2016-2020 Maria Immaculata Bahantwelu; Piter Arson Welay
Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2025): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/s1ejfy32

Abstract

The share price is the price of a share that occurs on the stock market at a certain time which is determined by market players and determined by supply and demand. Companies are required to have good performance so that investors are interested in investing because the company's performance is reflected in the share price. There are several factors that influence share prices, including: Accrual Reliability, Debt Level and Net Profit Margin.This research aims to determine the effect of accrual reliability, debt levels and net profit margin on share prices in manufacturing companies in the basic industrial and chemical sectors listed on the Indonesian Stock Exchange for the 2016-2020 period. The research method used is quantitative, the research population is 79 companies and the sample is 20 companies using purposive sampling. Financial data was obtained from www.idx.co.id and analyzed using the SPSS version 22 program.Based on the research results, it can be concluded that: 1) accrual reliability has a positive effect on stock prices. 2) debt levels have a negative effect on stock prices. 3) net profit margin has a positive effect on stock prices. 4) accrual reliability, debt levels and net profit margin simultaneously influence stock prices.
PENERAPAN PENCATATAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN EMKM (STUDI KASUS PADA UMKM BAKSO AYU, KEC. MAUPONGGO) Lewa, Novia Agusta; Anthon Simon Y. Kerihi; Maria Immaculata Bahantwelu
Journal of Innovation Research and Knowledge Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

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Abstract

Pencatatan akuntansi dan penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Enttitas Mikro Kecil dan Menengah (SAK EMKM) penting bagi pelaku UMKM karena membantu dalam memahami arus kas serta mempermudah proses pengambilan eputusan. bisnis. Tujuan penelitian ini untuk mengetahui penerapan pencatatan akuntansi dan penyusunan laporann keuangan berdasarkan SAK EMKM pada UMKM Bakso Ayu serta mengidentifikasikan faktor-faktor yang mempengaruhi penerapannya. Penelitian ini menggunakan metode studi kasus dengan pendekatan deskriptif kualitatif. Informan peneltian adalah pemilik UMKM Bakso Ayu. Peneltian dilakukan melalui empat tahap yaitu, pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa UMKM Bakso Ayu hanya melakukan pencatatan sederhana berupa kas masuk dan kas keluar tanpa menyusun laporan keuangan secara lengkap yang sesuai dengan standar yang berlaku. Keterbatasan sumber daya manusia dan kurangnya waktu menjadi faktor utama yang menyebabkan pelaku UMKM Bakso Ayu belum menerapkan pencatatan dan pelaporan keuangan secara optimal.
Pelatihan dan Pendampingan Pengelolaan Keuangan BumDes Tetus Kuanheun Kabupaten Kupang: Pengabdian Tkela, Melianus E.; Maria Immaculata Bahantwelu; Yohana Febiani Angi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3321

Abstract

This community service activity aims to improve the capacity of the Tetus Kuanheun Village-Owned Enterprise (BUMDes) management in transparent and accountable financial management, in accordance with the principles of good governance. The main problems faced by partners include manual and inconsistent recording of financial transactions, the lack of a standard financial report format, and the management's poor understanding of basic accounting principles. To address these issues, the activity was carried out through a three-day training and mentoring method, from August 5–7. The methods used included interactive lectures, group discussions, hands-on practice in recording transactions using Microsoft Excel, and mentoring in preparing simple financial reports. The results of the activity showed a significant increase in the participants' ability to understand basic accounting concepts, maintain digital financial records, and prepare financial reports more systematically and in accordance with standard formats. In addition, this activity succeeded in raising the management's awareness of the importance of the principles of transparency and accountability in managing village business funds. With follow-up in the form of ongoing monitoring and mentoring, it is hoped that BUMDes Tetus Kuanheun will be able to become a model for professional, transparent, and sustainable village financial management.
Co-Authors Angi, Yohana Febiani Anthon Simon Y. Kerihi Dody Hapsoro Lewa, Novia Agusta Piter Arson Welay Tkela, Melianus E.