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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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THE INFLUENCE OF ESOP (EMPLOYEE SHAREHOLDING PROGRAM), GOOD CORPORATE GOVERNANCE, INTEREST RATES, EXCHANGE RATES, INFLATION, DEFERRED TAXES ON FINANCIAL PERFORMANCE IN PROPERTY AND REAL ESTATE COMPANIES ARE LISTED ON THE INDONESIA STOCK EXCHANGE Bramanto Wijaya; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The purpose of this study was to examine and analyze the effect of ESOP (Employee Stock Ownership Program), Good Corporate Governance, Interest Rates, Exchange Rates, Inflation, Deferred Taxes on Financial Performance in Property and Real Estate Companies listed on the Indonesia Stock Exchange. The population in this study were 65 Property and Real Estate Companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sample of this research is 27 financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the period 2018-2020. This study uses multiple linear regression analysis. The results showed that the ESOP (Employee Stock Ownership Program) had no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. INSD has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. INST has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. Public ownership has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. Exchange Rates have no effect on Financial Performance in Property and Real Estate Companies listed on the Indonesia Stock Exchange. Inflation has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. Deferred Tax has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. ESOP (Employee Stock Ownership Program), Good Corporate Governance, Exchange Rate, Inflation, Deferred Tax have no effect on Financial Performance in Property and Real Estate Companies listed on the Indonesia Stock Exchange.
PERANAN INTERNAL CONTROL TERHADAP PENGENDALIAN KAS PADA PT. BANK MASPION INDONESIA, TBK Agustina Agustina; Thomas Sumarsan Goh; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
Publisher : STIE-PMCI

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Abstract

This study aims to determine the role of the internal control system to control cash at PT. Bank Maspion Indonesia, TBK. Data analysis technique used is the descriptive method that is by doing direct observation and interview with the object under investigation. While secondary data obtained from the literature review that is data that already exist in the form of written reference and internet search.Based on the results of this study can be concluded that the internal control system (internal control) applied by PT. Maspion Indonesia Bank, TBK is sufficient in the company's cash control although in some cases still need improvement. As for some things to do improvements in cash control at PT. Maspion Bank Indonesia, TBK, among others, in the expenditure of bank branch cash that require approval from the center to make the operational activities of the bank to be disturbed. Keywords : internal control system, internal control, cash control, cash
AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. SINAR HARAPAN ANUGRAH SEJAHTERA MEDAN Diana Diana; Sunarji Harahap; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
Publisher : STIE-PMCI

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Abstract

This research conducted at PT. Sinar Harapan Anugrah Sejahtera Medan. As a company engaged in the field of snack food distributors, the company must have a good internal control of cash flow. Cash flow data can be said good if the entire accounting system of cash receipts dan disbursements meets the requirements of generally acceptes standards. The purpose if this study is to determine the accounting system of cash receipts and disbursements at PT. Sinar Harapan Anugrah Sejahtera Medan whether it is good or not. This type of research is descriptive research with case study at PT. Sinar harapan Anugrah Sejahtera Medan by analyzing the accounting of cash receipts and disbursements at PT. Sinar Harapan Anugrah Sejahtera Medan. Based on the results of the research, cash receipts system at PT. Sinar Harapan Anugrah Sejahtera Medan is still less good in terms of capture and segregation of duties and cases of cash larceny while for cash disbursement system at PT. Sinar Harapan Anugrah Sejahtera Medan has done well but still need a little change in the case of petty cash refill.Keywords: Cash Receipt, Cash Disbursement
ANALISIS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANG PADA PT. PANCA KURNIA NIAGA NUSANTARA MEDAN Fanny Angkasa; Edison Sagala; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 5 , No 1: Jurnal Bisnis Kolega (JBK), Juni 2019
Publisher : STIE-PMCI

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Abstract

Abstract. This research was conducted at PT. Panca Kurnia Niaga Nusantara Medan. As a company engaged in the distributor of fertilizer and agrochemical products, companies must have good internal control of merchandise inventory. Internal control can be said to be good if it has been implemented in accordance with the COSO (Committee of Sponsoring Organizations). The purpose of this study is to find out and analyze internal controls at PT. Panca Kurnia Niaga Nusantara Medan.This type of research is a descriptive research with a case study at PT. Panca Kurnia Niaga Nusantara Medan is by analyzing the internal control of merchandise inventory at PT. Panca Kurnia Niaga Nusantara Medan.Based on the results of the study indicate that most activities and documents relating to merchandise inventory and internal control of merchandise inventory are sufficiently in accordance with the Committee of Sponsoring Organizations (COSO) but still require a little change to improve the accuracy of employee and the separation of duties that are still need to be applied in the company. Keywords: Internal Control, Merchandise Inventory.   
PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP LABA PADA PT. SUMATERA HAKARINDO MEDAN Free Antonius Simanjuntak; Feren Daslim; Sunarji Harahap; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 5, No 2 : Jurnal Bisnis Kolega (JBK), Desember 2019
Publisher : STIE-PMCI

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Abstract

Abstract. The main purpose of establishing a company is to earn a profit so that the company always strives so that the profit generated is far greater than the expenditure of operational costs. There are several factors that influence earnings, one of which is costs. These costs include production costs and marketing costs. The purpose of this study is to find out and analyze the effect of production costs and marketing costs on profits at PT. Sumatera Hakarindo. The type of this research is in the form of quantitative descriptive research with data collection methods carried out by interviews and documentary studies at PT. Sumatera Hakarindo. The population in this study is financial statements from 2015-2017. The sample in this study is a monthly report in the form of production costs, marketing costs and profits from 2015-2017 which amounted to 36 samples. Data analysis technique using multiple regression analysis. The results showed that 40.2% of the profit variable was influenced by the independent variables namely production costs and marketing costs. The results of the t test (partial) and f test (simultaneous) indicate that the production costs and marketing costs affect the profit of PT. Sumatera Hakarindo. Keywords: Production Cost, Marketing Cost, Profit.  
ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN DAN PEMBELIAN PADA PT. CATUR ANUGERAH SEJATI MEDAN Rudyanto Simanjuntak; Monica Monica; Sunarji Harahap; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 6, No 1: Jurnal Bisnis Kolega (JBK), Juni 2020
Publisher : STIE-PMCI

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Abstract

Abstract. The problem in this study is there is a concurrent position of employee doing the work of buying, paying, reporting usage and watch over the spareparts inventory warehouse and no approval before purchase which make purchase activity often being exchanged. The method used is observation, documentation, and study of literature. The object of research in this study is internal control, inventory and purchasing at PT. Catur Anugerah Sejati, Medan. The data analysis technique used is descriptive qualitative analysis. Results of research in the control environmental components, risk assessment, control activities, and monitoring are not good because it violates the regulations set by the company. The results of research in purchase for the control environment, risk assessment and monitoring components are not good because they have deficiencies that need to be corrected. Conclusion of this research is necessary to add more workers so the division of tasks can be carried out well and need to strict regulations so that workers do not make a purchase before getting approval from the head office.   Keywords: Internal Control, Inventory, Purchasing
Pengaruh Laba Kotor, Laba Bersih, Inflasi, Laba Operasi dan Piutang Terhadap Arus Kas Aldy Vincent; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
Bongaya Journal of Research in Accounting (BJRA) Vol. 5 No. 2 (2022): Bongaya Journal of 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 of Research in Accounting (BJRA) Vol. 5 No. 2 (2022): Bongaya Journal of 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.
PENGARUH PERPUTARAN AKTIVA LANCAR, PERPUTARAN AKTIVA TETAP, RASIO LIKUIDITAS DAN RASIO HUTANG TERHADAP RETURN ON ASSET PADA PT. BINTANG AGUNG SUKSES MEDAN Helena Helena; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 1 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i1.4261

Abstract

ABSTRACT Consumer Goods companies that experienced a decrease in the turnover of current assets and fixed assets as well as short-term debt obligations that must be paid every maturity resulted in the return on assets obtained not being maximal. The purpose of this study was to analyze how the effect of current asset turnover, fixed asset turnover, liquidity ratios and debt ratios on return on assets at PT Bintang Agung Sukses Medan. The method used in this research is the method of data collection with the method of documentation. The sampling technique used purposive sampling in order to obtain the monthly financial statements of PT. Bintang Agung Sukses in 2017 – 2020 as many as 48 financial reports. The data analysis model used is descriptive statistical analysis and multiple linear regression analysis. The results showed that partially fixed asset turnover and current ratio had a significant effect on return on assets at PT. Bintang Agung Sukses. Partially, current asset turnover and debt asset ratio have no effect on return on assets at PT. Bintang Agung Sukses. Simultaneously, current asset turnover, fixed asset turnover, current ratio, and debt asset ratio have a significant effect on return on assets at PT. Bintang Agung Sukses. Keywords : Current Asset Turnover; Fixed Asset Turnover; Rasio Liquidity; Debt Ratio and Return on Assets. ABSTRAK Perusahaan Consumer Goods yang mengalami penurunan perputaran aktiva lancar dan aktiva tetap serta kewajiban hutang jangka pendek yang harus di bayar setiap jatuh tempo mengakibatkan return on assets yang diperoleh tidak maksimal. Tujuan dilakukannya penelitian ini adalah untuk menganalisis bagaimana pengaruh perputaran aktiva lancar, perputaran aktiva tetap, rasio likuiditas dan rasio hutang terhadap return on asset pada PT Bintang Agung Sukses Medan. Metode yang digunakan pada penelitian ini adalah metode pengumpulan data dengan metode dokumentasi. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh laporan keuangan perbulan PT. Bintang Agung Sukses pada tahun 2017 – 2020 sebanyak 48 laporan keuangan. Model analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial fixed asset turnover dan current ratio berpengaruh signifikan terhadap return on assets pada PT. Bintang Agung Sukses. Secara parsial, perputaran aktiva lancar dan debt asset ratio tidak berpengaruh terhadap return on assets pada PT. Bintang Agung Sukses. Secara simultan, perputaran aktiva lancar, fixed asset turnover, current ratio, dan debt asset ratio berpengaruh signifikan terhadap return on assets pada PT.Bintang Agung Sukses. Kata Kunci : Perputaran Aktiva Lancar; Perputaran Aktiva Tetap; Rasio Likuiditas; Rasio Hutang dan Return on Asset.
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