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All Journal IJBE (Integrated Journal of Business and Economics) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JURNAL PENDIDIKAN TAMBUSAI Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Ekuivalensi Forum Bisnis dan Kewirausahaan Jurnal Pengabdian Masyarakat (ABDIRA) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Journal of Accounting and Digital Finance Publikasi Riset Mahasiswa Akuntansi Publikasi Hasil Pengabdian Kepada Masyarakat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business MDP Student Conference
Arisman, Anton
Universitas Multi Data Palembang
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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PENGARUH PROFITABILITAS, OPINI AUDIT, UKURAN PERUSAHAAN, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT REPORT LAG Harin Abi Darmawan; anton arisman
MDP Student Conference Vol 1 No 1 (2022): The 1st MDP Student Conference 2022
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (810.978 KB)

Abstract

Audit report lag merupakan rentang waktu audit yang mengindikasikan lamanya auditor, public accounting firm’s reputation, moderatio nmenyelesaikan pekerjaan auditnya. Profitabilitas,opini audit, ukuran perusahaan, kompleksitas operasi perusahaan, dan salah satu faktor yang mempengaruhi audit report lag. Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas,opini audit, ukuran perusahaan, dan kompleksitas operasi perusahaan, pada audit report lag. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indoensia tahun 2018 - 2020. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2018 – 2020. Pemilihan sampel dilakukan dengan purpose sampling. Uji dengan menggunakan metode regresi linear berganda. Hasil uji regresi linear berganda secara parsial menunjukkan bahwa profitabilitas, opini audit, ukuran perusahaan, dan kompleksitas operasi perusahaan tidak berpengaruh terhadap audit report lag.
Pengaruh NPM, GPM dan DER terhadap Pertumbuhan Laba Perusahaan Makanan dan Minuman Ardian Wijaya; Anton Arisman
MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.923 KB) | DOI: 10.35957/mdp-sc.v2i2.4101

Abstract

Penelitian ini bertujuan untuk mengetahui NPM, GPM dan DER terhadap pertumbuhan laba perusahaan imakanan dan minuman pada BEI. Sampel penelitian adalah perusahaan makanan dan minuman yang terdaftar di BEI. Metode penelitian adalah kuantitatif. Sampel ditentukan dengan menggunakan metode sampling yaitu jenis data sekunder. Hasil penelitian menunjukkan bahwa GPM, DER berpengaruh secara parsial, sedangkan NPM tidak berpengaruh secara parsial terhadap pertumbuhan laba. Bersama-sama, NPM, GPM, dan DER berpengaruh pertumbuhan laba.
Efektivitas Penerapan Activity-Based Costing dalam Meningkatkan Profitabilitas Perusahaan Kaligis, Yuliana Fena; Arisman, Anton
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.6897

Abstract

The purpose of this research is to determine and compare the effect of Activity-Based Costing on Profitability: Assess whether the use of the Activity-Based Costing method has a positive impact on increasing company profits at the Roemah Merdeka Restaurant in Palembang. The research location was carried out at the Roemah Merdeka Restaurant in Palembang. The research method used is the Quantitative Method. The results of this research are the F Test Calculation Results with a calculated F value of 34.481, so it can be stated that the activity based costing method has an effect on increasing profitability at Roemah Merdeka Palembang. The T Test results are 6.203, so it can be concluded that the abc method has a significant effect on Roemah restaurant business profits independent. The determination number or R Square is 0.554 or equal to 55.40%.
Pemanfaatan Audit Manajemen Pada Perusahaan Meisya, Meisya; Arisman, Anton
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.6925

Abstract

This research aims to determine the implementation of marketing function management audits, effectively, efficiently, economically. The type of research used is a qualitative approach. The subject of this research is the housing company PT Sukses Wijaya Adikarya. Data collection techniques use interviews (documentation) and interviews. The analytical method used in this research is qualitative descriptive analysis. The results of this research indicate that the management of the marketing function at PT Sukses Wijaya Adikarya Palembang is economical in managing the company's marketing costs and is quite effective and efficient for the marketing audit program at PT Sukses Wijaya Adikarya.
Implementasi Sistem Informasi Akuntansi : Penggunaan Zahir Accounting pada CV. Anugerah Jaya Plastindo Fransisca, Fransisca; Arisman, Anton
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.7135

Abstract

Zahir Software is an accounting system or program that can monitor and assist a company's daily financial activities with the final output being an automatic financial report that can be used at any time. The aim of this research is to provide a design overview of the application of Zahir and to determine the obstacle factors in the application of Zahir at CV. Anugerah Jaya Plastindo. The research method used by the author is qualitative descriptive research. The results of this research show that the application of Zahir makes it easier for directors to check financial reports and employees to be helped in carrying out their work and from a tax perspective, sales and purchase transactions can be accounted for when audited by the KPP. Changes can be made when implementing Zahir on the CV. Anugerah Jaya Plastindo.
Implementasi Software Accurate Online Pada Perusahaan Maulana, Fajar; Arisman, Anton
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.7174

Abstract

This research was produced using studies carried out at the Gudang Hikmat Foundation. Implementing and streamlining the accounting information system for the Gudang Hikmat Foundation's financial statement preparation is the aim of this study. Utilizing both primary and secondary data, this study employs qualitative research methodologies. The history of the Gudang Hikmat Foundation, its vision and mission, the financial statement preparation process, and the financial statement outcomes are the primary data in question; supplementary material comes from company documentation and interviews. The Gudang Hikmat Foundation's financial statement issues are described using a qualitative descriptive analysis approach as the data analysis method. According to the study's findings, Gudang Hikmat Foundation frequently encounters issues in creating financial reports needs an ineffective data input procedure that slows reporting and frequently results in human mistake when entering financial report data since financial reports are still created manually using Microsoft Excel. It is envisaged that by putting in place a system specifically designed to meet the objectives of the foundation, the process of creating accurate and comprehensive financial reports will become easier.
Faktor-Faktor yang Mempengaruhi Kinerja Keuangan pada Sektor Pertambangan Humaidi, Fachliya Salsabila; Arisman, Anton
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.7379

Abstract

This research aims to examine the influence of intellectual capital and corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange. This type of research is quantitative research, the data source in this research is secondary data obtained from the BEI. The number of samples used in the research was 14 mining companies. The sample selection method used is purposive sampling, which is a sampling technique based on certain criteria determined by the researcher. The results of hypothesis testing in this research show that intellectual capital has an effect on financial performance and corporate social responsibility has an effect on financial performance in mining companies listed on the Indonesia Stock Exchange
CSRS vs CPA: Dilema Mahasiswa Akuntansi Menentukan Pilihan Kariernya Fransbosly Parulian Panggabean; Anton Arisman
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15046

Abstract

This study aims to examine the dilemma faced by accounting students in choosing between the Certified Sustainability Reporting Specialist (CSRS) and Certified Public Accountant (CPA) career paths, influenced by external and internal factors. The scope of this research includes job market considerations and work environment as external factors, as well as economic motivation and career motivation as internal factors. A quantitative approach with a correlational research design was employed. Data were collected through questionnaires from 103 accounting students in Palembang City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that job market considerations have a significant effect on students’ interest in pursuing both CSRS and CPA certifications. Motivation significantly influences interest in obtaining the CSRS certification but does not have a significant effect on interest in the CPA certification. The findings conclude that accounting students’ career choice dilemma is formed through the interaction of external and internal factors, as explained by the Theory of Planned Behavior.
Pengaruh Good Corporate Governance dan Kualitas Laba terhadap Nilai Perusahaan Manufaktur Sector Basic Material yang terdaftar di BEI tahun 2022-2024 devi natasya; Anton Arisman
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15290

Abstract

This study aimed to determine whether good corporate governance and quality of income variables influence the value of manufacturing companies in the basic materials sector. This study used secondary data obtained from the Indonesia Stock Exchange (IDX), and employed a quantitative approach. A sample of 62 items was used in the testing. The results showed that good corporate governance had no effect on company value, and quality of income has a positive effect on company value.
Peran Profitabilitas dalam Memediasi Pengaruh Ukuran Perusahaan terhadap Nilai Perusahaan Kesehatan WILLIAM VALENTINO RICARD; Anton Arisman
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15383

Abstract

This study aims to examine the effect of firm size on firm value withprofitability as a mediating variable in healthcare sector companies listed onthe Indonesia Stock Exchange (IDX). The study employs secondary dataobtained from the annual financial statements of healthcare companies duringthe 2023–2024 period. Firm size is proxied by total assets, profitability ismeasured using Return on Assets (ROA), and firm value is measured using Priceto Book Value (PBV). Data analysis is conducted using multiple linearregression and mediation testing with a causal step approach, utilizing SPSSsoftware.The results indicate that firm size does not have a positive effect on profitability,leading to the rejection of the first hypothesis. However, firm size andprofitability are each proven to have a positive effect on firm value.Furthermore, profitability is found to partially mediate the relationship betweenfirm size and firm value, as the direct effect of firm size on firm value remainssignificant after the mediating variable is included in the model.
Co-Authors Amelia, Frisca Andriana, Isni Ardian Wijaya Aryanto Aryanto ASPAHANI ., ASPAHANI Chairunnisa, Vivi Chandra, Christofourus Ricko Chandra, Valentinus Ricky Dahlia devi natasya DEWI SARTIKA Diadara Gloria Erisal 2226210010 Erisal Erisal Forencia, Enzelika Fransbosly Parulian Panggabean Fransisca Fransisca Fuadah, Luk Luk Fuadah, Lukluk Harin Abi Darmawan Humaidi, Fachliya Salsabila Japar, Nicolas Putra Amin Kaligis, Yuliana Fena Kathryn Sugara Kesuma, Dorie P. Khairani, Siti Leman, Eduardo Juan Liliany Liliany Linda Linda Margareta, Hera Maulana, Fajar Megawati - Meisya, Meisya MUKHTARUDIN MUKHTARUDIN Muktarudin, Muktarudin Novelia, Rizka Nyimas Artina Rahma, Julita Rika Henda Safitri, Rika Henda Sahira, Maulia Sari, Ridina Shinthia, Mega Silviandri Tertiarto Wahyudi Umi Kalsum Usniawati Usniawati Vivian Johan WILLIAM VALENTINO RICARD Yulizar Kasih