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All Journal ACCOUNTABILITY CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business 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

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Accounting Information Systems in Religious Institutions: A Systematic Literature Review Roy Mandagi; Raymond Manopo; Elvis Ronald Sumanti
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 7 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i7.1215

Abstract

This systematic literature review examines the design, implementation, and evaluation of accounting information systems (AIS) in religious institutions, focusing on mosques and churches. The review synthesizes findings from English and Bahasa Indonesia sources to identify common themes, challenges, and best practices in AIS development within religious contexts. A comprehensive search strategy was employed, guided by predefined criteria, to select relevant studies published between 2014 and 2024. Key findings highlight the importance of AIS in enhancing financial transparency, accountability, and efficiency in religious organizations. The review also identifies gaps in existing research and provides recommendations for future studies in this area.
DEWAN DIREKSI DAN KINERJA KEUANGAN PERUSAHAAN SEKTOR KEUANGAN PADA SAAT PANDEMI COVID-19 (2020–2023) Rantung, Pamella Tesalonika Christy; Pasla, Frine Kristia; Sumanti, Elvis Ronald
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/n5pjdg20

Abstract

Tujuan penelitian ini adalah untuk mempelajari bagaimana ukuran dewan direksi berdampak pada kinerja keuangan perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Mekanisme dewan direksi ditentukan oleh jumlah anggota dewan direksi. Di sisi lain, kinerja keuangan diproksikan dengan Return on Assets (ROA). Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling. Ini menghasilkan 160 data observasi yang dianalisis menggunakan regresi linear berganda. Menurut hasil penelitian, ukuran dewan direksi berdampak negatif dan signifikan terhadap kinerja keuangan perusahaan. Hasilnya menunjukkan bahwa semakin banyak anggota dewan direksi, koordinasi manajemen dan pengambilan keputusan dapat menurun, yang berdampak negatif pada kinerja keuangan. Oleh karena itu, komposisi dan efisiensi dewan direksi sangat penting untuk menjamin operasi perusahaan yang efektif.
Studi Empiris Rasio Cepat dan Profitabilitas pada Perusahaan Manufaktur di Indonesia Lanemey Brigitha Pandeirot; Elvis Ronald Sumanti; Andrew Christian Aseng
Society Vol 10 No 2 (2022): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v10i2.470

Abstract

This study intended to test the effect of the quick ratio on manufacturing firms’ profitability in Indonesia. To measure the profitability, three dependent variables were used: Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE). Several variable controls were used: firm size, variability in net operating income, sales growth, gross domestic product growth, and leverage. A total of 158 manufacturing firms with published financial statements from 2012 to 2016 were analyzed using a regression method. It is found that quick ratio has positive effects on manufacturing firms’ NPM and ROA. However, the same effect is not found on ROE.
Co-Authors Agus Tony Poputra Andrew Christian Aseng Astria Santa Natalia Mantiri Debora Runtu, Pingkan Eva Christa Waworuntu Fabiola Rayo, Edwina Franklin Joseph Mulumbot Gessal, Zevania E.V. Gloria Debora Lisa Susilo Ika Prayanthi Jihan Abigail Kajang, Dennys Kondoy, Yanti Roisye Marini Kotambunan, Eunike R.J. Kristanto, Patricia Frenio Lanemey Brigitha Pandeirot Megasari Wibowo, Efrata Merrylien Rayo, Natashia Pasla, Frine Kristia Pungus, Grady Putri Aprilia Manembu Rantung, Pamella Tesalonika Christy Raymond Manopo Raymond Manopo Rikly, Rikly Roy Mandagi Roy Mandagi Sumarauw, Swingly Kellen Teofanny Suci Waworuntu Waworuntu, Evi Christy Yasuwito, Merry Yulianty, Ribkah