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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 Ilomata International Journal of Tax and Accounting 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
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.
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.
DEWAN DIREKSI DAN KINERJA KEUANGAN PERUSAHAAN SEKTOR KEUANGAN PADA SAAT PANDEMI COVID-19 (2020–2023) Pamella Tesalonika Christy Rantung; Frine Kristia Pasla; Elvis Ronald Sumanti
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.
Analyzing Cost Efficiency Elements in Virtual Teams Application : A Systematic Review Natashia Merrylien Rayo; Edwina Fabiola Rayo; Elvis Ronald Sumanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3728

Abstract

Purpose: This study aims to understand the critical elements influencing the cost-effectiveness of virtual teams and their strategic application in enterprises. Research methodology: The research uses a literature review to assess the organizational dynamics, money allocation, and efficiency of virtual teams. Results: The study finds that investing in technology, especially communication platforms, is crucial. Savings are identified in team development, office space, travel costs, and communication expenses. Limitations: The research relies heavily on prior studies, limiting its generalizability and requiring adaptation to rapid technological changes.
Do Environmental Strategy Policies Improve Financial Performance? the Moderating Role of Board Gender Diversity Frisky Jeremy Kasingku; Elvis Ronald Sumanti
Ilomata International Journal of Tax and Accounting Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i4.2551

Abstract

Environmental strategies are important in modern business, but evidence of their benefits is mixed. The board of directors plays a key role in shaping these strategies, and a diverse board can influence decision-making on environmental strategies. However, the influence of board diversity is still unclear, especially in Indonesia. This research investigates how environmental strategies relate to financial performance and explores the moderating effect of women on the board. Environmental strategies are measured through energy efficiency policy, emission reduction policy, and environmental supply chain management, while financial performance is measured by Return on Assets (ROA). Quantitative panel data regression is used to obtain the results. The study employs purposive sampling to select the sample, resulting in 1,205 unbalanced firm-year observations from 200 firms. This study uses random-effects panel regression with firm-clustered standard errors and robustness tests. Results show energy efficiency policy is positively associated with ROA; emission reduction is negatively associated with ROA, and environmental supply chain management is marginally and negatively associated with ROA. Women on the board significantly moderate the relationships between energy efficiency, environmental supply chain management, and ROA, but not emission reduction. These findings hold after adding year and industry fixed effects. However, the results do not hold with a one-year lag, which means that the association is immediate rather than delayed. This challenges the assumption that environmental strategies consistently benefit or influence financial performance. The study also offers practical and theoretical implications.
Co-Authors Agus Tony Poputra Andrew Christian Aseng Astria Santa Natalia Mantiri Ayu Christa Pratiwi Inaray Debora Runtu, Pingkan Deske W. Mandagi Edwina Fabiola Rayo Eva Christa Waworuntu Fabiola Rayo, Edwina Fanny Soewignyo Franklin Joseph Mulumbot Frine Kristia Pasla Frisky Jeremy Kasingku 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 Natashia Merrylien Rayo Pamella Tesalonika Christy Rantung Pungus, Grady Putri Aprilia Manembu Raymond Manopo Raymond Manopo Rikly, Rikly Roy Mandagi Roy Mandagi Sumarauw, Swingly Kellen Teofanny Suci Waworuntu Waworuntu, Evi Christy Yasuwito, Merry Yulianty, Ribkah