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All Journal Journal of Economic, Bussines and Accounting (COSTING) BJRA (Bongaya Journal of Research in Accounting) Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review Jurnal Ekonomi Jurnal Bisnis Kolega
Elidawati Elidawati
STIE Professional Manajemen College Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Mathematics Social Sciences Other

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Pengaruh Laba Kotor, Laba Bersih, Inflasi, Laba Operasi dan Piutang Terhadap Arus Kas Aldy Vincent; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
Bongaya Journal for Research in Accounting (BJRA) Vol 5 No 2 (2022): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i2.365

Abstract

PT. Angkasa Murni Medan yang bergerak di bidang perdagangan grosir makanan dan minuman lainnya yang mengandung glukosa fruktosa. Angkasa Murni Medan, yang direncanakan oleh manajemen tinggi sehingga biaya untuk melaksanakan kegiatan operasional perusahaan dilakukan dengan harapan. Arus kas masa depan yang tinggi yang direncanakan berguna untuk membiayai kegiatan operasi perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis deskriptif komparatif. Data primer dikumpulkan dan diperoleh melalui wawancara dan observasi sedangkan data sekunder diperoleh dari literatur yang berkaitan dengan topik penelitian. Laba kotor, laba bersih, inflasi, laba operasi, piutang dan arus kas masa depan digunakan sebagai objek penelitian. Hasil penelitian menunjukkan bahwa laba kotor, laba bersih, laba usaha dan piutang sebagian mempengaruhi arus kas masa depan di PT Angkasa Murni Medan. Inflasi sebagian tidak berpengaruh terhadap arus kas ke depan di PT Angkasa Murni Medan.
Analisis Faktor-Faktor yang Mempengaruhi Capital Adequacy Ratio pada Perusahaan Perbankan Alpian Tionarto; Thomas Sumarsan Goh; Elidawati Elidawati
Bongaya Journal for Research in Accounting (BJRA) Vol 5 No 2 (2022): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i2.366

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh ROA, Size (ukuran perusahaan), Risiko kredit, Loan to Deposit Ratio, BOPO dan Posisi Devisa Neto (PDN) terhadap Capital Adequacy Ratio pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah 43 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Sampel penelitian ini adalah 7 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Peneliti mengumpulkan data penelitian dengan menggunakan metode dokumentasi dan studi pustaka. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Return on Assets tidak berpengaruh terhadap variabel dependen Capital Adequacy Ratio. Size (ukuran perusahaan) memiliki pengaruh terhadap variabel dependen Capital Adequacy Ratio. Risiko kredit tidak berpengaruh terhadap variabel dependen Capital Adequacy Ratio. Loan to Deposit Ratio tidak berpengaruh terhadap variabel dependen Capital Adequacy Ratio. Biaya Operasional Pendapatan operasional tidak berpengaruh terhadap variabel dependen Capital Adequacy Ratio. Posisi Devisa Neto (PDN) tidak berpengaruh terhadap variabel terikat Rasio Kecukupan Modal. ROA, Size (ukuran perusahaan), Risiko kredit, Loan to Deposit Ratio, BOPO dan Posisi Devisa Neto (PDN) tidak berpengaruh terhadap Capital Adequacy Ratio pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia.
FINANCIAL PERFORMANCE ANALYSIS USING ECONOMIC VALUE ADDED, FINANCIAL VALUE ADDED, AND RETURN ON ASSET IN PT. BUANA Widya Widya; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
AJAR Vol 5 No 02 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i02.342

Abstract

The company has goal of making profit so the company's performance increases well. The concept of measuring financial performance is done by making financial analysis such as measuring company finances with financial ratio analysis. Ratio analysis that can be used by companies is Economic Value Added (EVA), Financial Value Added (FVA), or Return On Assets (ROA). This research technique is a comparative descriptive analysis technique. Primary data were collected and obtained through observational interviews, documentation studies and literature studies, secondary data obtained from literature related to the research topic. Financial reports as the object of research. The results show the analysis of PT.BUANA's financial performance with EVA measurement has a positive increase from 2019 to 2020. Financial performance with EVA has a positive increase which can prove the company operates consistently. In profit, analysis of PT.BUANA's financial performance with the measurement of FVA experienced a negative decline from 2019 to 2020. A negative decline can prove the level of net income generated by the company cannot cover investment in assets in the company. Analysis of PT.BUANA's financial performance with ROA decreased in percentage from 2019 to 2020. This proves the company's ability to use capital and generate profits has decreased.
ANALYSIS OF BANKING EFFICIENCY USING THE DEA (DATA ENVELOPMENT ANALYSIS) METHOD AT MESTIKA BANK WHICH IS LISTED ON THE INDONESIA STOCK EXCHANGE Cindy Jessica; Thomas Sumarsan Goh; Elidawati Elidawati
SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v20i02.364

Abstract

Bank Mestika is a private city bank domiciled in the city of Medan. Initially, Bank Mestika's efficiency performance evaluation was measured using financial ratios, but according to some experts the efficiency assessment could not be done partially but had to take into account all existing outputs and inputs. The purpose of the study was to find out how the level of efficiency of Bank Mestika is based on the size of the bank as seen from total assets using the Data Envelopment Analysis (DEA) approach. In this study, the object of research is banking efficiency, which is assessed by the size of the bank measured by total assets, BOPO is measured from interest income, interest expense, while ROA is measured from profit before tax with total assets. The Data Envelopment Analysis (DEA) method is used to measure banking efficiency in 2020 at Bank Mestika which is listed on the Indonesia Stock Exchange. The results show that Bank Mestika Dharma, Tbk is also facing inefficiency, meaning that the economic activity unit has not been able to allocate its resources optimally. The DEA approach can see the source of inefficiency by measuring the potential improvement of each input.
Analisis Pengelolaan Kas Dan Modal Kerja Untuk Menjaga Likuiditas Pada PT. Belawan Indah. Melanie Friska; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 3 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i3.851

Abstract

Belawan Indah adalah Perusahaan Transportasi Darat Terbesar & Terbesar Di Sumatera yang berlokasi di JL. Raya Pelabuhan I, Simpang Kampung Salam No.1, Medan. PT. Belawan Indah merupakan perusahaan dengan kas dan modal kerja yang besar, namun dalam 3 tahun terakhir terjadi penurunan tren laba perusahaan. Melihat hal tersebut maka pengelolaan kas dan modal kerja pada perusahaan sangat diperlukan dan perlu mendapat perhatian lebih dari pihak perusahaan, agar diupayakan dengan sebaik mungkin agar tidak terjadi penurunan laba di tahun berikutnya yang dapat mempengaruhi laba perusahaan. likuiditas yang tidak terjaga. Jumlah kas yang tersedia di perusahaan tidak dapat dipertahankan sehingga posisi likuiditas tidak mencukupi. Penggunaan dan pengelolaan modal kerja tidak berjalan dengan baik sehingga posisi likuiditas tidak baik. Penelitian ini menggunakan penelitian deskriptif kuantitatif. Populasi penelitian yang akan digunakan dalam penelitian ini adalah kinerja keuangan bulanan perusahaan mulai tahun 2017 sampai dengan tahun 2021 sebanyak 60 laporan keuangan. Teknik pengambilan sampel yang digunakan adalah sampel jenuh pada seluruh populasi yang akan dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif yang signifikan secara parsial antara cash management terhadap likuiditas sehingga H1 diterima. Terdapat pengaruh positif yang signifikan secara parsial antara modal kerja terhadap likuiditas sehingga H2 dapat diterima. Secara simultan terdapat pengaruh yang signifikan antara cash management dan modal kerja terhadap likuiditas. Kata Kunci  : Cash Management, Modal Kerja, Likuiditas
Pengaruh Tipe Perusahaan, Umur Perusahaan, Kinerja Keuangan, Corporate Governance, Struktur Modal Dan Growth Terhadap Pengungkapan Tanggung Jawab Lingkungan Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Noveliana Noveliana; Thomas Sumarsan Goh; Elidawati Elidawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): 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/costing.v6i1.4167

Abstract

The company is currently trying to maintain its viability so that the company can develop and compete with other companies or the like. The very sluggish economic conditions had a direct impact on the company. One of the sectors affected is consumer goods companies. The purpose of this study was to determine the effect of company type, company age, financial performance, corporate governance, capital structure and growth on disclosure of environmental responsibility in consumer goods companies listed on the Indonesia Stock Exchange. The research population used was 51 consumer goods companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique is saturated because this research uses data on the type of company, age of the company, returns on assets, corporate governance, total debt, equity and sales. The results show that partially the type of company has no effect on the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, the age of the company affects the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, financial performance does not affect the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, corporate governance affects the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, the capital structure has no effect on the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, growth does not affect the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Keywords : Company Type, Company Age, Financial Performance, Corporate Governance, Capital Structure, Growth, Environmental Responsibility.
Pengaruh Debt To Equity Ratio, Working Capital Turnover, Fixed Asset Turnover Dan Gross Profit Margin Terhadap Tindakan Praktik Perataan Laba Pada PT. Global Maritim Industri Cindy Seleste; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): 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/costing.v6i1.4328

Abstract

The formulation of the problem in this study is the extent to which the influence of debt to equity ratio, working capital turnover, fixed asset turnover and gross profit margin on income smoothing practices at PT. Global Maritim Industri. The research method used in this research is a quantitative approach. The population in this study is the monthly financial statements of PT. Global Maritim Industri which consists of 48 financial statements for 2017 - 2020. The sampling method is purposive sampling, a sample of 40 financial reports per month PT. Global Maritim Industri. The data analysis model used to answer the hypothesis is multiple regression. The results showed that the debt to equity ratio, working capital turnover, fixed asset turnover and gross profit margin simultaneously had a simultaneous effect on income smoothing practices at PT. Global Maritim Industri. And partially working capital turnover and fixed asset turnover affect the practice of income smoothing at PT. Global Maritim Industri. However, debt to equity ratio and gross profit margin have no effect on income smoothing practices at PT. Global Maritim Industri. Keywords : Debt to equity ratio, Working capital turnover, Fixed asset turnover, Gross profit margin and Income Smoothing Practices
Analisis Pengendalian Biaya Kualitas Dalam Menunjang Efektivitas Produksi Pada PT. Galatta Lestarindo Vin Sen; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): 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/costing.v6i1.4413

Abstract

Galatta Lestarindo is a company engaged in the production of Dolomite fertilizer which was established in 1992, where the quality costs incurred by the company have not been able to reduce the level of product damage. The purpose of this research is to analyze quality cost control in supporting the effectiveness of production at PT. Galatta Lestarindo. Analysis of the data used is descriptive analysis. The total population of this study was 340 employees with the sampling technique using the Slovin formula so that from the calculations obtained as many as 184 samples. Data collection techniques are observation, interviews and literature. Based on the results of the quality cost control analysis conducted by the company, it appears that the quality cost control carried out by the company has not met the quality standards set by the company to increase production effectiveness, because the quality costs incurred by the company are greater than the quality standards that have been set. Keywords: Quality Cost Control, Production Effectiveness
Pengaruh Kualitas Laporan Keuangan, Peranan Sistem Informasi Akuntansi, Sistem Pengendalian Internal Dan Efisiensi Tenaga Kerja Terhadap Kinerja ManajerialnKencana Luis Andreas; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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/costing.v6i2.4260

Abstract

This research was conducted at Kencana. The purpose of this study was to analyze the influence of the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency affect the managerial performance of Kencana. The population and sample in this study were 47 financial employees of Kencana. Sampling technique used is census sampling. Data collection techniques are by distributing questionnaires, interviews and documentation studies. Data analysis using an multiple linear regression analysis. Conclusion in the study that simultaneously and partial the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency have a positive and significant effect on the managerial performance of Kencana. While partially the quality of financial statements.
Effect Of Risk Based Capital, Claims Ratio, Premium Growth Ratio And Investment Ratio On Premium Income In PT Prudential Life Assurance Melviana Melviana; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.423

Abstract

The company seeks to increase the RBC ratio in order to meet regulatory requirements. The uncontrolled claims ratio shows the company's failure to manage the risks it receives so that it will have an impact on increasing premium income. The company is able to generate commensurate premium growth and increase its premium income. The analytical technique used in this research is a comparative descriptive analysis technique. Primary data were collected and obtained through interviews and observations while secondary data were obtained from literature related to the research topic. Risk Based Capital, Claims Ratio, Premium Growth Ratio, Investment Ratio, and Premium Income are used as research objects.The results show that the claims ratio, premium growth and investment ratio have no effect on premium income at PT Prudential Life Assurance. Risk Base Capital has an effect on premium income at PT Prudential Life Assurance. Risk Base Capital, claims ratio, premium growth and investment ratio have no effect on premium income at PT Prudential Life Assurance.
Co-Authors Agustina Agustina Aldy Vincent Alpian Tionarto Bramanto Wijaya Cindy Jessica Cindy Seleste Diana Diana Edison Sagala Edison Sagala Fanny Angkasa Feren Daslim Free Antonius Simanjuntak Goh, Thomas Sumarsan Helena Helena Luis Andreas Melanie Friska Melviana Melviana Monica Monica Noveliana Noveliana Rudyanto Simanjuntak Sunarji Harahap Thomas Sumarsan Goh Vin Sen Widya Widya