Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI DAN AUDITING ACCOUNTABILITY JAKPI
Eliska Gricy Lumempouw, Eliska Gricy
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS PERLAKUAN AKUNTANSI TERHADAP RESTRUKTURISASI KREDIT BERMASALAH PADA PT. BANK SULUT Lumempouw, Eliska Gricy; Poputra, Agus T.; Wokas, Heince R. N.
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8417.4.1.2015.105-114

Abstract

All profit-oriented company, trying to minimize the expenses to maximize the profit. Similarly with a Commercial Bank in the region of North Sulawesi that is PT. Bank Sulut that is one of its main activities is to give credit to customers. The largest revenue in PT Bank Sulut derived from interest on loans to debtor. However, with the large amount of bad loans, the income would be reduced. In 2014 the amount of given credit by PT. Bank Sulut in the amount of IDR 6.875.354.000.000,- in September 2014 which has increased since March 2014 in the amount of  IDR 5.733.302.000.000,-. From the amount of given credit, PT. Bank Sulut charge for impairment losses on financial assets in the amount of IDR 85.078.000.000,- on September 2014 which in the amount of IDR 4.296.000.000,- before in March 2014. Due to the increase in that amount of given credits, the amount of impairment losses on financial assets affect profit of 0,07 % to 19,25 % (for period of March-September 2014. Calculation outside interest expense). Based on the phenomenon, this observation aimed to determine how the accounting treatment of restructuring of non-performing loan of PT. Bank Sulut. The Using Methods of this observation is descriptive-comparative analysis methods. Observation result point toward that PT. Bank Sulut has applied correctly for according to accounting provisions apply.
ANALISIS PERAN APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) DALAM PENCEGAHAN DAN PENDETEKSIAN FRAUD BIAYA PERJALANAN DINAS (STUDI KASUS PADA INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA) Lumempouw, Eliska Gricy; Nangoi, Grace B.; Kalangi, Lintje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36408

Abstract

The risk of fraud in a government can be minimized by having an adequate internal control system. This system must be run by internal auditors who are expected to prevent and detect the fraud. Official travel expenses are activities that are always carried out by all Local Government Agency and its misuse can causing state and regional financial losses. Therefore, the fraud of official travel expenses has become a matter that highly highlighted by the public. Government Internal Supervisory Apparatus (APIP) as an internal government supervisor are expected to be able to carry out their functions to prevent and detect fraud, especially in official travel expenses. This research aims to analyze the roles of Government Internal Supervisory Apparatus (APIP) in preventing and detecting official travel expenses fraud at Regional Inspectorate of North Sulawesi. Moreover, this research also aims to identify the problems that Inspectorate faced in preventing and detecting fraud of official travel expenses. This research conducted using qualitative method, with case study approach. The data analysis in this research using the model of data analysis by Miles and Huberman (1984) that are data reduction, data display, and conclusion drawing/verification. The research result reveal that the Regional Inspectorate of North Sulawesi has been effectively doing the role of Government Internal Supervisory Apparatus (APIP) as assurance and consulting in preventing and detecting official travel expenses fraud. However, according to report of audit findings of Indonesian Audit Board (BPK) regional North Sulawesi in 2018 and 2019, there are findings related to the misuse of official travel expenses fraud. The problem that Inspectorate faced in preventing and detecting fraud of official travel expenses, that are: 1) the limited of time, human resource. and budget; 2) Lack of auditee participation in audits; 3) Lack of understanding of Risk-based audit; and 4) The consulting unit has not yet been established.
THE IMPACT OF FINANCIAL RATIO ON THE MARKET VALUE OF MANUFACTURING FIRM IN INDONESIA Chaidir, Randy; Langelo, Friska; Rompas, Debora Helen; Lumempouw, Eliska Gricy; Angel, Christania Graciella; Nayoan, Jeyfenshi
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6511

Abstract

This study investigates the effects of liquidity, profitability, and solvency on firm value in companies listed on the Indonesia Stock Exchange. The research employs a quantitative approach using multiple regression analysis on a sample of 25 companies over the period 2020–2024. The findings reveal that liquidity does not significantly influence firm value, indicating that investors do not prioritize short-term financial flexibility when evaluating market valuation. Excessively high or low liquidity levels appear to have little impact on investor perceptions of the company’s worth. In contrast, profitability has a positive and significant effect on firm value. This highlights the critical role of earnings generation and operational performance in enhancing investor confidence and increasing market valuation. Profitability serves as a strong signal of efficient management and sustainable growth potential, making it the primary financial factor considered by investors. Additionally, solvency, which measures the company’s ability to meet long-term obligations, is found to have no significant effect on firm value. This suggests that, as long as companies manage long-term debt responsibly and maintain manageable financial risk, investors focus less on solvency when assessing firm value. Overall, the results imply that profitability is the most influential determinant of firm value, while liquidity and solvency are less impactful. The study contributes to corporate finance literature by providing empirical evidence on the relative importance of financial ratios in firm valuation and offers practical insights for managers to prioritize profitability improvement strategies to enhance firm value.
Co-Authors Agus T. Poputra Chaidir, Randy Christania Graciella Angel Friska Langelo Grace B. Nangoi Heince R. N. Wokas Lintje Kalangi Nayoan, Jeyfenshi Rompas, Debora Helen