Article Per Year (5 Year)
p-Index From 2021 - 2026
3.173
P-Index
This Author published in this journals
All Journal ACCOUNTABILITY CogITo Smart Journal SEIKO : Journal of Management & Business EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Jurnal Informatika Ekonomi Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Multidisiplin Madani (MUDIMA) Journal of Accounting and Finance Management (JAFM) Jurnal Indonesia Sosial Teknologi Klabat Accounting Review Jurnal Informatika Ekonomi Bisnis Jurnal Penelitian Akuntansi Society
Elvis Ronald Sumanti
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
ANALISIS KUALITAS PENERAPAN GOOD CORPORATE GOVERNANCE DAN KINERJA PT BANK MANDIRI (PERSERO) TBK Sumanti, Elvis Ronald; Poputra, Agus Tony
ACCOUNTABILITY Vol 3, No 1 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.4937.3.1.2014.14-22

Abstract

ABSTRAK Tujuan dari laporan akhir ini adalah untuk menganalisis kualitas penerapan Good Corporate Governance dan kinerja PT Bank Mandiri (Persero) Tbk dengan menggunakan rasio CAMEL. Hasil penelitian ini adalah (i) kualitas penerapan GCG masih berada pada kategori sangat baik walaupun ada penurunan dibanding tahun 2011 (ii) Capital Quality mengalami peningkatan (iii) Asset Quality mengindikasikan adanyakenaikan resiko tapi dapat ditangani dengan baik (iv) Management Quality mengalami peningkatan dalam efisiensi biaya (v) Earnings Quality mengalami peningkatan seperti yang diukur dengan ROA dan ROE (vi) Liquidity berpotensi mengalami gangguan karena adanya kenaikan LDR, tapi potensi masalah telah ditangani dengan baik (vii) Secara keseluruhan kinerja perusahaan yang digambarkan oleh rasio CAMEL pada 2012 mengalami peningkatan dibandingkan tahun 2011. Kata Kunci: Good Corporate Governance, CAMEL, rasio kecukupan modal, rasio kredit yang diberikan terhadap aset produktif, rasio kredit bermasalah, rasio imbal hasil rata-rata aset, rasio imbal hasil rata-rata ekuitas, rasio biaya operasional terhadap pendapatan operasional, loan to deposit ratio ABSTACT This final report aims to analyze the quality of Good Corporate Governance implementation and performance of PT Bank Mandiri (Persero) Tbk by using CAMEL ratio. The findings are (i) GCG implementation quality is still categorized as very good regardless of the slight decline in its composite value (ii) capital adequacy has increased (iii) asset quality indicates an increasing risk yet manageable (iv) management quality shows improvement in cost efficiency (v) earnings quality has shown improvement as proxied by ROA and ROE (vi) liquidity poses a potential problem as LDR rises. Nevertheless, company could manage the risk well. Overall, the bank performance in 2012 is better than 2011 as measured by CAMEL ratios. Keywords: Good Corporate Governance, CAMEL, capital adequacy ratio, loan to productive asset ratio, nonperforming loan ratio, return on asset, return on equity, operational cost to operational revenua ratio, loan to deposit ratio
Likuiditas dan Profitabilitas Perusahaan Manufaktur di ASEAN+3 Lanemey Brigitha Pandeirot; Elvis Ronald Sumanti
Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.981

Abstract

This study aims to examine the effect of liquidity on company profitability. The samples in this study were manufacturing companies in China, Indonesia, Malaysia, South Korea, Philippines, Singapore, Japan and Thailand. Liquidity in this study is proxied by using the current ratio. Profitability in this study is proxied by using net profit margin, return on assets, and return on equity. By using the fixed effect (FE) model in multiple regression, during the study period 2012-2016, there were 23,800 observations from 5,139 manufacturing companies in ASEAN+3 were found to have a positive effect on net profit margin, return on assets and return on equity. Furthermore, testing the differences in the effect of liquidity on profitability in each country shows mixed results.
Factors Affecting Accounting Information System Performance Jihan Abigail; Elvis Ronald Sumanti; Ika Prayanthi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.072 KB) | DOI: 10.30743/akutansi.v9i2.6618

Abstract

The objective of this study is to examine and find empirical evidence of factors that impacts Accounting Information System (AIS) performance among others user involvement in AIS development, technical capability of AIS personnel, size of organization, management support, formalization of AIS development, and user training and education program. The population used in this study are organizations listed in North Minahasa Regional Work Units in the year 2020. By means of purposive sampling method, this research had gathered primary data in the form of questionnaires from 60 respondents from 22 governmental organizations. The result from linear regression testing showed that only management support and formalization of AIS development had significant positive impacts on AIS performance. On the other hand, user involvement in system development, individual technical skills, size of organization, and user training and education were found to have no significant impacts on AIS performance.  
META-ANALISIS SKRIPSI AKUNTANSI DI UNIVERSITAS KLABAT Teofanny Suci Waworuntu; Elvis Sumanti; Eva Christa Waworuntu
Klabat Accounting Review Vol 1 No 2 (2020): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.128 KB) | DOI: 10.60090/kar.v1i2.515.34-45

Abstract

Tujuan dari penelitian ini adalah untuk menentukan pemetaan dan tren penelitian akuntansi di Universitas Klabat menggunakan meta-analisis. Dalam penelitian ini, 131 judul penelitian akuntansi dianalisis untuk periode 2012-2020. Untuk mencapai tujuan penelitian, tesis ini menggunakan metode analisis data dalam bentuk analisis kualitatif dengan teknik analisis konten kualitatif (kualitatif content analysis). Hasil analisis menemukan 2 klasifikasi utama bidang penelitian, terutama Accounting Choice adalah tujuan utama dalam penelitian ini dan Pilihan Non-Accounting Choice. Dalam Accounting Choice terdapat 3 sub-kategori: a) Accounting Choice: Investor, b) Accounting Choice: Kreditor, c) Accounting Choice: Pemerintah / Pajak, sedangkan untuk Non-Accounting Choice ditemukan 4 sub-kategori: a) Non-Accounting Choice: Audit, b) Non-Accounting Choice: Sistem Informasi Akuntansi, c) Non-Accounting Choice: Keuangan, dan d) Non-Accounting Choice: Ekonomi. Temuan penelitian kami dapat disimpulkan bahwa hasil penelitian akuntansi di Universitas Klabat, penelitian yang paling banyak dilakukan adalah di bidang Non-Accounting Choice: Keuangan dan area topikal seperti Kredit, Audit, AIS dan Pajak adalah area penelitian yang jarang diteliti. Kata kunci: Meta-analisis, penelitian akuntansi, accounting choice
PENGARUH ASIMETRI INFORMASI DAN MEKANISME TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA Franklin Joseph Mulumbot; Elvis Sumanti
Klabat Accounting Review Vol 1 No 1 (2020): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.711 KB) | DOI: 10.60090/kar.v1i1.455.27-40

Abstract

This study aims to determine the effect of information asymmetry as measured by the bid-ask spread method, institutional ownership as measured by the number of shares held by institutions within the company, the proportion of board of commissioners as measured by the percentage of independent commissioners from the total board of commissioners in the company , the size of the board of commissioners as measured by the total of all board of commissioners in the company, on earnings management was measured using a modified Jones model. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample is determined based on the population method, so there are 127 companies. The data used in this study is secondary data. The analytical method used is multiple regression analysis. The results of the study show that: (1) Information asymmetry has a significant negative effect on earnings management, (2) Institutional ownership has no significant effect on earnings management, (3) The proportion of board of commissioners has no significant effect on earnings management, (4) Board of commissioners size has no effect significant to earnings management. Keywords: Information asymmetry, institutional ownership, earnings management, proportion of board of commissioners, size of board of commissioners Penelitian ini bertujuan untuk mengetahui pengaruh asimetri informasi yang diukur dengan metode bid-ask spread, kepemilikan institusional yang diukur dengan jumlah saham yang dimiliki oleh institusi dalam perusahaan, proporsi dewan komisaris yang diukur dengan persentase komisaris independen dari total dewan komisaris di perusahaan, ukuran dewan komisaris yang diukur dengan total seluruh dewan komisaris di perusahaan, mengenai manajemen laba diukur menggunakan model Jones yang dimodifikasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada 2015-2017. Sampel ditentukan berdasarkan metode populasi, sehingga ada 127 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa: (1) Asimetri informasi berpengaruh negatif signifikan terhadap manajemen laba, (2) Kepemilikan institusional tidak berpengaruh signifikan terhadap manajemen laba, (3) Proporsi dewan komisaris tidak berpengaruh signifikan terhadap laba manajemen, (4) Ukuran dewan komisaris tidak berpengaruh signifikan terhadap manajemen laba. Kata kunci: Asimetri informasi, kepemilikan institusional, manajemen laba, proporsi dewan komisaris, ukuran dewan komisaris
THE ROLE OF DIGITAL FORENSICS IN THE PRELIMINARY INVESTIGATION Astria Santa Natalia Mantiri; Elvis Sumanti
Klabat Accounting Review Vol 3 No 1 (2022): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.49 KB) | DOI: 10.60090/kar.v3i1.821.79-95

Abstract

In this era, technological developments have a significant influence in business. However, many taxpayers abuse the use of technology to commit fraud. Therefore, there needs to be a system that can filter and detect data of taxpayers who commit fraud. This research is conducted to analyze digital forensics' role in dealing with fraud and to determine the critical success factors that support the digital forensics in detecting fraud. This study uses qualitative reasearch where the author wanted to find out the role of Digital Forensics in the Preliminary Evidence Examination by interviewing the digital forensic officer in one of Tax Offices in Indonesia. The result proves that the role of digital forensics in the preliminary Investigation is crucial. The management and development of digital data can be carried out effectively with valid evidence through Digital Forensic activities (UU ITE). The skill of Digital Forensics officer in using programs to process data is essential in getting evidence. Taxpayer participation is also important in gathering evidence. The amount of digital evidence collected will be used through analysis and development by using chain of custody method, where this method can ensure the integrity of the data processed to convince the court in making decisions. Keywords: Digital Forensic, Preliminary Investigation, Tax Audit, Tax Fraud
EFFECTS OF PROFITABILITY, SOLVABILITY, COMPANY SIZE, AND AUDITOR’S REPUTATION ON AUDIT DELAY Gloria Debora Lisa Susilo; Putri Aprilia Manembu; Elvis Sumanti
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

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

Abstract

This research aims to examine the effect of profitability, solvability, company size, and auditor reputation on audit delay. Sample used in this research are banks listed on IDX from 2014-2018 and collected   by using purposive sampling methods. Data obtained from the financial report provided on IDX or company website. Results show profitability and solvability have no significant effect towards audit delay. Meanwhile, both company size and auditor reputation have a significant negative effect on audit delay. The result implies the importance of issuing certain audit regulation for banking in order to reduce audit delay.
Effectiveness of SunPlus as an Accounting Information System in SDAC East Indonesia Union Conference Using DeLone & Mclean Information System Success Model Roy Mandagi; Raymond Manopo; Elvis Ronald Sumanti
CogITo Smart Journal Vol. 10 No. 1 (2024): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v10i1.651.518-527

Abstract

Faith-based organizations play a pivotal role in society, necessitating robust information management systems for efficient functioning. This study examines the effectiveness of SunPlus, an accounting information system, within the context of the Seventh-day Adventist Church (SDAC), utilizing the Delone & McLean information system success model. The SDAC is a global faith-based organization overseeing numerous institutions. Data for this study was gathered through a questionnaire distributed among all SunPlus users within the SDAC East Indonesian Union Conference, which yielded responses from 80 participants. The findings highlight the significant impact of information and system quality on user usage and satisfaction, which in turn affect the overall net benefit to the organization. However, the study also reveals that service quality variables do not significantly influence usage and user satisfaction. Consequently, while SunPlus serves as an essential accounting information system, it may require additional enhancements to achieve optimal effectiveness in meeting the organization's needs. The study underscores the importance of continuous evaluation and improvement of information systems in faith-based organizations to ensure they adequately support their complex administrative and operational functions. These findings are crucial for the SDAC and similar organizations striving to enhance their information management systems for better performance and user satisfaction.
Likuiditas dan Profitabilitas Perusahaan Manufaktur di ASEAN+3 Lanemey Brigitha Pandeirot; Elvis Ronald Sumanti
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.981

Abstract

This study aims to examine the effect of liquidity on company profitability. The samples in this study were manufacturing companies in China, Indonesia, Malaysia, South Korea, Philippines, Singapore, Japan and Thailand. Liquidity in this study is proxied by using the current ratio. Profitability in this study is proxied by using net profit margin, return on assets, and return on equity. By using the fixed effect (FE) model in multiple regression, during the study period 2012-2016, there were 23,800 observations from 5,139 manufacturing companies in ASEAN+3 were found to have a positive effect on net profit margin, return on assets and return on equity. Furthermore, testing the differences in the effect of liquidity on profitability in each country shows mixed results.
EXPLORING THE NEXUS BETWEEN SERVICE QUALITY, PATIENT SATISFACTION, AND RECOMMENDATION INTENTIONS IN FAITH-BASED HOSPITAL SETTINGS Inaray , Ayu Christa Pratiwi; Soewignyo , Fanny; Sumanti, Elvis R; Mandagi, Deske W
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 3 (2024): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i3.6527

Abstract

  More research is needed, particularly examining the connection between service quality and patient happiness in the setting of faith-based hospitals. This study seeks to fill this empirical void by investigating the correlation between service quality, patient satisfaction, and the intention to recommend a faith-based private hospital. An empirical study was carried out from October to November 2022, with a sample of 200 participants who underwent medical treatment at religiously affiliated facilities in Manado, North Sulawesi, Indonesia. The quantitative data were examined using structural equation modelling (SEM) using SmartPLS version 3.2. The results suggest that the quality of healthcare services has a favourable impact on consumer satisfaction. The intention to promote healthcare services is strongly influenced by patient satisfaction. Moreover, patient satisfaction completely mediates the association between healthcare service quality and recommendation intention. Furthermore, the study highlights reliability as the primary determinant in forecasting the quality of healthcare services. The findings enhance comprehension of the dynamics within faith-based hospital settings, guiding strategic initiatives to enhance healthcare delivery and patient outcomes.
Co-Authors Agus Tony Poputra Andrew Christian Aseng Astria Santa Natalia Mantiri Debora Runtu, Pingkan Deske W. Mandagi Eva Christa Waworuntu Fabiola Rayo, Edwina Fanny Soewignyo Franklin Joseph Mulumbot Gessal, Zevania E.V. Gloria Debora Lisa Susilo Ika Prayanthi Inaray , Ayu Christa Pratiwi Jihan Abigail Kajang, Dennys Kondoy, Yanti Roisye Marini Kotambunan, Eunike R.J. Kristanto, Patricia Frenio Lanemey Brigitha Pandeirot Mandagi, Roy Megasari Wibowo, Efrata Merrylien Rayo, Natashia Pungus, Grady Putri Aprilia Manembu raymond manopo Raymond Manopo Rikly, Rikly Roy Mandagi Sumarauw, Swingly Kellen Teofanny Suci Waworuntu Waworuntu, Evi Christy Yasuwito, Merry Yulianty, Ribkah