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All Journal ACCOUNTABILITY CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) 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 Advances: Jurnal Ekonomi & Bisnis Society
Elvis Ronald Sumanti
Dosen Fakultas Ekonomi Dan Bisnis Universitas Klabat
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.
EXPLORING THE NEXUS BETWEEN SERVICE QUALITY, PATIENT SATISFACTION, AND RECOMMENDATION INTENTIONS IN FAITH-BASED HOSPITAL SETTINGS Ayu Christa Pratiwi Inaray; Fanny Soewignyo; Elvis R Sumanti; Deske W Mandagi
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.
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.
The Impact of Cash Management and Fund Revenue on the Financial Performance of Gereja Masehi Advent Hari Ketujuh (GMAHK) Busdan, Jennet Juliana; Sumanti, Elvis Ronald
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.808

Abstract

Purpose: This study aims to examine the effect of cash management and public support on the financial performance of nonprofit religious organizations, specifically the Gereja Masehi Advent Hari Ketujuh (GMAHK) in Eastern Indonesia. The study tests whether liquidity and external funding influence financial sustainability and financial independence. Research Method: This research employs a quantitative design using multiple linear regression with AR(1) autocorrelation correction. The study uses 115 financial statement observations from GMAHK for the period 2013–2025. The dependent variables are the operational reserve ratio and the self-reliance ratio, while the independent variables are the cash ratio and the public support ratio. Results and Discussion: The findings show that cash management does not significantly affect either operational reserves or financial independence. In contrast, public support has a significant but different effect on the two indicators: it negatively affects operational reserves and positively affects financial independence. This indicates that external funding is more likely to be used for operational needs than for reserve accumulation. Implications: The findings suggest that nonprofit religious organizations need balanced funding strategies that support both program implementation and reserve building to strengthen long-term financial sustainability. Originality: This study contributes by providing empirical evidence on financial performance determinants in nonprofit religious organizations in Eastern Indonesia.
Co-Authors Agus Tony Poputra Andrew Christian Aseng Astria Santa Natalia Mantiri Ayu Christa Pratiwi Inaray Busdan, Jennet Juliana 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 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