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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Riset Akuntansi dan Bisnis Jurnal Manajemen dan Bisnis Jurnal Manajemen dan Bisnis Jurnal Mantik Enrichment : Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Dinamika Ekonomi Syariah Visi Sosial Humaniora Jurnal Visi Pengabdian Kepada Masyarakat Nobel Management Review Jurnal Manajemen dan Bisnis Dharmas Education Journal (DE_Journal) JURNAL LENTERA AKUNTANSI Jurnal Minfo Polgan (JMP) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis JURNAL CURERE Jurnal Ekonomi dan Manajemen (JEKMA) Journal of Law, Poliitic and Humanities YASIN: Jurnal Pendidikan dan Sosial Budaya Jurnal Bisnis Kompetitif Golden Ratio of Data in Summary AHKAM : Jurnal Hukum Islam dan Humaniora International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Innovative: Journal Of Social Science Research Jurnal Akuntansi Nommensen Jurnal Komunikasi dan Ilmu Sosial Dinasti Accounting Review Jurnal Ekonomi, Manajemen, Akuntansi
Amran Manurung
Universitas HKBP Nommensen
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Tren dan Arah Penelitian Akuntansi Keuangan: Sebuah Systematic Literature Review Tahun 2010-2025 Amran Manurung; Lukman Hakim Sangapan; Atik Budi Paryanti; Adler Haymans Manurung
Dinasti Accounting Review Vol. 3 No. 1 (2025): Dinasti Accounting Review ( Juli - September 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i1.2569

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis tren serta arah perkembangan penelitian akuntansi keuangan dalam kurun waktu 2010–2025. Dengan menggunakan pendekatan Systematic Literature Review (SLR) berdasarkan panduan PRISMA, sebanyak 120 artikel ilmiah yang diterbitkan di jurnal bereputasi nasional dan internasional dianalisis secara tematik dan bibliometrik. Hasil penelitian menunjukkan empat tren utama dalam riset akuntansi keuangan, yaitu digitalisasi dan adopsi teknologi (AI, big data, blockchain), integrasi isu keberlanjutan dan ESG dalam pelaporan keuangan, penguatan akuntansi syariah dan tata kelola berbasis etika, serta inovasi metodologis dan teori akuntansi yang menyesuaikan perubahan ekonomi global. Temuan ini menegaskan bahwa akuntansi keuangan telah berevolusi menjadi disiplin interdisipliner yang tidak hanya menekankan transparansi keuangan, tetapi juga tanggung jawab sosial, etika, dan keberlanjutan. Penelitian ini berkontribusi dengan menyediakan peta konseptual yang komprehensif mengenai arah perkembangan akuntansi keuangan modern serta memberikan dasar bagi penelitian dan kebijakan akuntansi di masa depan yang lebih adaptif terhadap tantangan era digital dan keberlanjutan.
Analisis Faktor-Faktor Yang Mempengaruhipengungkapan Manajemen Risiko Padaperusahaan Manufaktur Yang Terdaftar Di BEI Periode 2020-2022 Purba, Vivi Sanika; Silaban, Adanan; Manurung, Amran
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14006

Abstract

Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh faktor-faktor yaitu leverage, jenis industri, tingkat profitabilitas, ukuran perusahaan dan kepemilikan publik terhadap pengungkapan manajemen risiko pada perusahaan manufaktur yang terdaftar di Bursa Efek indonesia (BEI). Pemilihan sampel menggunakan purposive sampling, banyaknya perusahaan manufaktur yang dapat dijadikan sampel yaitu sebanyak 54 perusahaan selama periode 2020-2022. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu laporan tahunan. Metode analisis data yang digunakan dalam penelitian ini yaitu regresi linear berganda dengan menggunakan aplikasi spss versi 25. Dengan hasil pengujian terhadap data dalam penelitian ini maka dapat disimpulkan bahwa jenis industri dan kepemilikkan publik secara parsial memiliki pengaruh positif dan signifikan terhadap pengungkapan manajemen risiko. Sedangkan leverage, profitabilitas, dan ukuran perusahaan secara parsial tidak berpengaruh positif dan signifikan terhadap pengungkapan manajemen risiko. Namun secara keseluruhan faktor-faktor pengungkapan manajemen risiko tersebut memiliki pengaruh dalam pengungkapan manajemen risiko.
Pengaruh Karakteristik Komite Audit terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Sihotang, Cristina; Gaol, Manatap Berliana Lumban; Manurung, Amran
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.699

Abstract

The evolution of economic conditions provides many opportunities for corporate fraud. One form of fraud that often occurs on an international scale and in Indonesia is fraudulent financial reporting in manufacturing companies in the food and beverage sub sector. This research aims to determine empirically the influence of independent audit committees, financial expertise and frequency of audit committee meetings on fraudulent financial reporting in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange. The type of research used is quantitative research. The research sample used was a purposive sampling method, where the sample was determined based on certain criteria, totaling 23 companies. The type of data used in this research is secondary data. The data source used is the annual report of each company published on the website www.idx.co.id. The research results show that the independent audit committee has no significant effect on fraudulent financial reporting, while financial expertise and the frequency/number of audit committee meetings partially have a significant effect on fraudulent financial reporting.
Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2022) Butar, Winda Anastasya Butar; Gaol, Manatap Berliana Lumban; Manurung, Amran
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.700

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) on financial performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2022. The population used was 84 companies. By using Purposive Sampling techniques, the sample obtained was 51 companies. The independent variable used is Corporate Social Responsibility (CSR) while the dependent variable is financial performance which is proxied by Return On Assets (ROA), Return On Equity (ROE) and Earning Per Share (EPS). This study uses quantitative research. The data used is secondary data collected using the documentation method. The analytical method used is simple linear regression analysis using SPSS Version 25 software. The study results show that Corporate Social Responsibility (CSR) has a positive and significant effect on Return On Assets (ROA), Return On Equity (ROE) and Earning Per Share (EPS).
The Effect of Implementing PSAK 72 on Financial Performance and Shareholders Value at the Property Company Registered on the IDX for the 2018-2020 Period Simanjuntak, Nathalina Br; Siringoringo, Magdalena Judika Br; Manurung, Amran
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.726

Abstract

This research aims to determine the effect of implementing PSAK 72 regarding revenue recognition from contracts with customers on financial performance and shareholder value in property companies listed on the IDX for the 2018-2020 period. This research uses quantitative research, namely research that emphasizes the objective measurement aspect of social phenomena. The sampling method used in this research is nonprobability sampling and the sampling technique used is purposive sampling. This research data is secondary data obtained directly from the Indonesia Stock Exchange website for the 2018-2020 period. Where the data taken from annual reports and company financial reports is quarterly. The analysis method used is simple linear regression analysis. This research was carried out using IBM SPSS 22.0 software. The results of this research indicate that the implementation of PSAK 72 income recognition has a negative effect on financial performance. The results of this research also show that the implementation of PSAK 72 income recognition has a positive effect on shareholder value.
Implementasi Pengawasan Dana Desa Di Desa Bukit Kecamatan Dolat Rayat Karo Ginting, Dwitri Hariaty; Manurung, Amran; Sijabat, Jadongan
Jurnal Akuntansi Nommensen Vol. 1 No. 1 (2022): Jurnal Akuntansi Nommensen
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v1i1.1196

Abstract

Karya Ilmiah ini membahas mengenai Pengawasan Dana Desa yang dilakukan oleh Badan Permusyawaratan Desa (BPD) di Desa Bukit Kecamatan Dolat Rayat Karo yang berpedoman pada Permendes No 19 Tahun 2017 Tentang Prioritas Penggunaan Dana Desa. Karya Ilmiah ini menggunakan penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa Badan Permusyawaratan Desa dalam melaksanakan pengawasan Dana Desa sudah menjalankan tahapan sesuai dengan Permendes No 19 Tahun 2017 Tentang Prioritas Penggunaan Dana Desa dimulai dari tahapan pemantauan (monitoring), evaluasi, hingga sampai dengan kepada pelaporan, sehingga realisasi tidak melebihi anggaran pembelian bahan semen pada APBDesa. Jika dinilai dari segi dana desa yang digunakan untuk kesejahteraan masyarakat, hasil yang diinginkan belum optimal karena Badan Permusyawaratan Desa tidak terlebih dahulu memantau harga semen berkualitas sekarang dipasar yang mengakibatkan saluran irigasi persawahan tersebut cepat rusak, karena kualitas semen yang digunakan lebih rendah. Saran yang dapat diberi untuk Badan Permusyawaratan Desa di desa Bukit yaitu meningkatkan pengawasan terhadap Dana Desa, terutama dalam membahas rancangan APBDesa supaya BPD terlebih dahulu memantau langsung harga bahan di pasar, dan tidak hanya percaya dengan pemborong proyek saja karena harga bisa saja berubah.
Analysis of Profitability and Liquidity Ratios to Evaluate the Financial Performance of PT Sreeya Sewu Tbk for the Period 2019–2023 Putri Melati Sitinjak; Amran Manurung; E. Manatap Berliana Lumban Gaol
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2102

Abstract

This study aims to assess the financial performance of PT Sreeya Sewu Indonesia Tbk from 2019 to 2023 using profitability and liquidity ratios. Financial performance is a critical indicator for evaluating a company's ability to generate profits and manage short-term obligations. The profitability ratios used include Net Profit Margin (NPM), Return on Equity (ROE), and Return on Assets (ROA), while the liquidity ratios include the Current Ratio, Quick Ratio, and Cash Ratio. The data analyzed were derived from the company’s financial statements, particularly the balance sheets and income statements over a five-year period. The results reveal a consistent decline in the company's financial performance. The NPM fell from a positive 1.94% in 2019 to negative values in 2021 and 2022, indicating decreasing net income despite increasing revenue. ROE and ROA also showed deteriorating trends, with ROE falling as low as -30.10% in 2022 and ROA dropping to -7.26%, suggesting inefficiency in using equity and assets to generate profits. Furthermore, liquidity ratios such as the Quick Ratio and Cash Ratio were significantly below industry standards, indicating a limited ability to meet short-term liabilities. The COVID-19 pandemic played a pivotal role in this performance downturn, causing supply chain disruptions, reduced market demand, and higher operational costs. Although minor recovery signs were observed in 2023, the overall financial condition remained below industry benchmarks. These findings highlight the need for PT Sreeya Sewu Indonesia Tbk to implement strategic financial restructuring and improve efficiency to ensure long-term financial sustainability.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Manik, Vitaloka; Manurung, Amran; Saribu, Ardin Dolok
Jurnal Ekonomi Bisnis Kompetif Vol 5 No 1 (2026): JURNAL BISNIS KOMPETIF (JBK) 2026
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v5i1.2774

Abstract

This study aims to analyze the effect of profitability proxied by Return on Equity (ROE) on firm value proxied by Price to Book Value (PBV) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research employs a quantitative approach using linear regression analysis. The results indicate that ROE has a significant effect on PBV with a significance level of 0.004 (<0.05), thus the hypothesis is accepted. These findings suggest that profitability remains an important signal for investors in evaluating firms. However, the negative regression coefficient reveals an anomaly where an increase in ROE is not always followed by an increase in firm value. This condition is influenced by external factors, investor preferences for dividends, and the defensive nature of the industry. Therefore, investors’ valuation is not solely based on earnings performance but also considers risk factors and long-term prospects.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL REPORT FRAUD PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Br. Sihaloho, Natasya Novelyn; Manurung, Amran; Lumbangaol , Manatap Berliana
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2210

Abstract

Financial statements represent a company’s financial transactions within a specific accounting period, providing information on operational performance. However, in reality, companies may fail to achieve their predetermined targets. Fraudulent practices often occur when management deliberately manipulates financial statement data to present misleading performance in order to attract investors and meet market expectations. In this context, financial ratios are widely used as analytical tools to detect financial report fraud in financial statements. This study aims to analyze the effect of financial ratios on financial report fraud in food and beverage sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The independent variables used in this study are WCTA, DAR, and ROA, while the dependent variable is financial report fraud measured using the Altman Z-Score. This study employs a quantitative approach with multiple linear regression analysis. The sample was selected using a purposive sampling technique, resulting in 90 observations after data processing. The results indicate that partially, Working Capital to Total Assets (WCTA) and Return on Assets (ROA) have a positive and significant effect on financial report fraud, while Debt to Asset Ratio (DAR) has a negative and significant effect on financial report fraud.
Free Cash Flow of Telecommunications Companies in Indonesia Amran Manurung; Adler Haymans Manurung; Gerry Manurung; Lukman Hakim Sangapan; Gerson Manurung; Jerry Marmen Simanjuntak
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 2 (2025): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.2.2025.258-268

Abstract

The study aims to investigate the variables that affect the cash flow of telecommunications companies on the Indonesia Stock Exchange. This study uses annual data from 2016 to 2024 and a panel data model. The results of this study state that the Company's fundamental factors are represented by the Company's investment value and the oil price and interest rate variables, and the COVID-19 period significantly affect the Company's Net Cash Flow. The Company's management must manage these internal and external factors so that the Company's net cash flow is controlled.
Co-Authors Adanan Silaban Adler Haymans Manurung Adler Haymans Manurung Alberto Butarbutar, Michael Andalkris Laia Andriyana Purba, Nova Sri Bonifasius H. Tambunan Br. Sihaloho, Natasya Novelyn Budi Paryanti, Atik Bunga Paska Dewita Oktaviyanti Manurung Butar, Winda Anastasya Butar C D Sidabutar, Rimbun E. Manatap Berliana Lumban Gaol ERLINA Fau, Sinarihati Gaol, Manatap Berliana Lumban Gerry Manurung Gerson Manurung Ginting, Dwitri Hariaty Herti Diana Hutapea Hutahaean, Marlia Olivia Hutapea, Herti Diana Irwani Amabel Odelia Aritonang Jadongan Sijabat Jerry Marmen Simanjuntak Judika Siringoringo, Magdalena Kristiani Sihotang Lukman Hakim Sangapan Lukman Hakim Sangapan Lumban Gaol, Vebry Lumbangaol , Manatap Berliana Lumbangaol, Manatap Berliana Magdalena.J Siringoringo Mangasa Sinurat Manik, Vitaloka Manurung, Catarina Manurung, Gerson Mariawina Tampubolon Nababan, Pungu Nancy Nopeline Nurhayati Tambunan Paryanti, Atik Budi Purba, Miranda Grace Yohana Purba, Vivi Sanika Putri Melati Sitinjak Rejeki Sihombing, Poppi Sry Samosir, Hendrik Sangapan, Lukman Hakim Sangapan, Lukman Hakim Sangapan Saribu, Ardin Dolok Setia Sastra Waruwu, Ifan Siahaan, Audrey M Sihombing, Halomoan S. Sihotang, Cristina Silaban, Nurlela Simamora , Carmenita Natania Simanjuntak, Nathalina Br Simatupang, Ayu Lestari Simbolon, Meyken Ledia Sinaga, Elisabet Sihol Nauli Siringoringo, Magdalena J. Siringoringo, Magdalena.J. Sirojuzilam Hasyim Sitompul, Andreas Sebatian Sormin, Ropinna Nadia Suwardi Lubis Toman Sony Tambunan Tomi Irianto