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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Ilmiah Universitas Batanghari Jambi Ekonis : Jurnal Ekonomi dan Bisnis EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Pengabdian Kepada Masyarakat RENATA Jurnal Pengabdian Masyarakat Kita Semua
Thomas Averio
Universitas Widya Dharma Pontianak
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The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia Thomas Averio
Asian Journal of Accounting Research Volume 6 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-09-2020-0078

Abstract

It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate bankruptcy. This study aims to determine the factors that affect the auditor's going concern opinion.This research used secondary data obtained from annual reports and independent audit reports published by the Indonesia Stock Exchange. The population of this research included manufacturing firms registered in the Indonesia Stock Exchange from 2015 to 2019. The sample after the purposive sampling technique being applied consisted of 33 companies. The data were analyzed using logistic regression performed in the statistical analysis software, SPSS 24.0.The results indicated that leverage positively affected the going concern audit opinion, then the audit quality, profitability and liquidity negatively affected the going concern audit opinion, whereas firm size and audit lag did not affect the going concern audit opinion.This study is in contrast to several existing studies on the determinants of the auditor's going concern opinion and provides knowledge on developing more factors affecting the auditor's going concern opinion.
Pelatihan Pengendalian Internal dan Sistem Informasi Perusahaan Bagi Karyawan PT Sarwa Inspirasi Konstruksi Thomas Averio; Ricky Ricky
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): November 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v2i2.1202

Abstract

The purpose of this training activity is to provide broader understanding, knowledge, and insight to employees and management of the company regarding proper internal control and information systems within the company in order to minimize risk and maximize the company’s performance. This training activity is carried out using the lecture method. Participants of this training activity came from the employees and management of PT Sarwa Inspirasi Konstruksi, Pontianak, West Borneo. The number of participants for this training is 10 (person) participants. This training activity went very well because of the good cooperation and coordination of the various parties involved. This training activity is expected to have a positive contribution and impact on the development of the company in the future, both in terms of understanding of employees and company management regarding internal control and good information systems within the company so that the company can develop towards a better direction, more efficient and effective in carrying out the company's operational activities as well as minimizing the risks that may arise and can cause losses in the company.
Pengenalan Dasar-Dasar Akuntansi dalam Rangka Peningkatan & Memperluas Wawasan Terkait Akuntansi Thomas Averio
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): Mei 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v3i1.1536

Abstract

This activity aims to provide broader knowledge, understanding and insight to young people, especially students and employees related to accounting. This activity aims to enable participants to understand the definition of accounting, the history of accounting, the purpose of accounting itself, and have a good understanding of the contents of financial statements so that this knowledge can become a provision in the future when these young people enter the world of work or the world of investment or even become an expert in accounting later. This activity is carried out online through the Google Meet application. The target of this activity is young people aged 17 to 20 years who are in Pontianak, West Kalimantan. The number of participants in this activity was 66 participants. This activity took place on Saturday, March 4 2023 and went very well due to good cooperation and coordination from the various parties involved. This activity is expected to be able to contribute and have a positive impact on increasing the knowledge and understanding of participants regarding accounting and can provide broader views and insights for participants
Pelatihan Pengelolaan dan Pelaporan Keuangan Desa Rumintar J.H. Marpaung; Thomas Averio
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): November 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v3i2.2115

Abstract

Village financial management is something that really needs to be considered in its implementation. In Law No. 6 of 2014, it is explained that 10 percent of the source of funds for village management comes from the APBN. The 10 percent allocation from the APBN will increase village fund revenues. Village funds provided by the central government aim to encourage the productivity of rural communities. This increasing village fund receipt requires good village financial management, namely the need to prepare financial reports and accountability reports from the village in accordance with the guidelines in government regulation no. 113 of 2014, namely village financial management is all activities which include planning, implementation, administration, reporting and accountability of village finances. The aim of implementing this community service (PKM) is to provide adequate knowledge and training to village officials in Semanget village regarding the management and financial reporting of village funds in a good, transparent, accountable, participatory, orderly and budget discipline manner in accordance with Permendagri Number 113 of 2014, Apart from that, this community service is also useful in early prevention of potential misappropriation of village funds so that village fund managers can avoid legal problems in the future.
ACCOUNTING CONSERVATISM: THE EFFECT OF FIRM PERFORMANCE, POSITIVE ACCOUNTING THEORY, AND LITIGATION RISK Averio, Thomas
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4249

Abstract

The purpose of this study was to analyze the effect of firm performance, positive accounting theory proxied by bonus plan, debt covenant, and political cost, and litigation risk on accounting conservatism. The data used in this study is the annual report of food beverage subsector companies listed on Indonesia Stock Exchange in 2014-2019. The sampling technique being applied in this study is purposive sampling, with multiple linear regression. This results showed that firm performance and bonus plan have negative effect on accounting conservatism, while debt covenant, political cost, and litigation risk have no significant effect on accounting conservatism.Keywords: Accounting Conservatism, Firm Performance, Positive Accounting Theory, Litigation Risk.
Sosialisasi Penerapan Tarif Efektif Rata-Rata (TER) Pada Perhitungan Pajak Penghasilan (PPH) Pasal 21 Averio, Thomas
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 3 No. 1 (2025): Renata - April 2025
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.151

Abstract

Pajak merupakan salah satu sumber pendapatan negara yang strategis dan potensial sehingga harus dikelola dengan baik agar pembiayaan negara dapat berjalan dengan lancar dan transparan. Pajak Penghasilan (PPh) Pasal 21 adalah salah satu pajak yang paling sering berhubungan langsung dengan masyarakat, khususnya bagi pegawai. PPh Pasal 21 adalah pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan, dan pendapatan lain dengan nama dan dalam bentuk apapun sehubungan dengan pekerjaan atau jabatan, jasa dan kegiatan yang dilakukan oleh orang pribadi. Perhitungan PPh Pasal 21 terbaru menggunakan metode Tarif Efektif Rata-Rata (TER) yang mulai diterapkan per 1 Januari 2024 berdasarkan Peraturan Pemerintah nomor 58 tahun 2023 mengharuskan para pelaku usaha, akademisi, praktisi di bidang perpajakan, untuk memahami kembali cara perhitungan tersebut agar dapat lebih maksimal dalam melakukan kewajibannya dalam bidang perpajakan khususnya PPh Pasal 21. Tujuan dilaksanakan pengabdian kepada masayarakat (PKM) ini adalah untuk memberikan pengetahuan dan pemahaman yang memadai kepada seluruh peserta kegiatan yang merupakan masyarakat umum, akademisi, praktisi perpajakan, dan juga karyawan swasta tentang perhitungan tarif baru PPh Pasal 21 dengan metode TER. Kegiatan ini dilakukan dalam bentuk sosialisasi dengan ceramah, diskusi, dan tanya jawab kepada para pelaku usaha, akademisi, dan praktisi di bidang perpajakan secara online/daring. Pada akhir kegiatan, para peserta merasakan manfaat dari sosialisasi ini dan menerima wawasan serta informasi yang baru terkait perhitungan pajak penghasilan pasal 21 dengan perhitungan tarif terbaru yaitu metode TER, yang nantinya ilmu ini dapat digunakan dalam memenuhi kewajiban perpajakan secara pribadi maupun perusahaan
Profitabilitas, Aktivitas, dan Solvabilitas Sebagai Determinan dari P/E Ratio: Kajian Empiris di Indonesia Averio, Thomas
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8567

Abstract

Financial performance plays a pivotal role in assessing a company’s overall condition and serves as a critical indicator of its value. This study aims to empirically examine the impact of financial performance on the price-to-earnings (P/E) ratio. In this study, financial performance is examined through three main financial ratios: the profitability ratio proxied by the net profit margin (NPM), the activity ratio proxied by the total asset turnover (TATO), and the solvency ratio proxied by the debt to equity ratio (DER).. The research focuses on firms in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during the 2017–2021 period. Multiple linear regression analysis is employed to evaluate the effect of each financial ratio on the P/E ratio. The findings of this study indicate that the profitability ratio, proxied by the net profit margin (NPM), and the activity ratio, proxied by the total asset turnover (TATO), have a significant positive effect on the price-to-earnings (P/E) ratio. Their respective significance values are 0.000 and 0.000, with regression coefficients of 20.532 and 4.548. In contrast, the solvency ratio, proxied by the debt to equity ratio (DER), is found to have an insignificant effect on the P/E ratio, with a significance value of 0.875 and a regression coefficient of 0.007. These findings emphasize that financial performance—particularly profitability and activity—plays a crucial role for investors and the market in evaluating firm value within the Indonesian non-cyclical consumer industry.
Sosialisasi & Pelatihan Karyawan tentang Laporan Keuangan Berdasarkan SAK ETAP Thomas Averio; Arif Budi Satrio; Sisca Contesa; Theresia Contesa
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): Mei 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v4i1.2534

Abstract

Employee turnover in a company necessitates the need for work adaptation so that the company's economic wheels can run as they should. Understanding the concepts and techniques of preparing financial reports, especially for new administration, finance and accounting staff, is very important. To get a common perception, all staff in this field need training. This is the background for carrying out socialization & training on financial reports based on SAK ETAP at PT Sumber Satwa Pertiwi. This activity was held boldly using lecture and discussion methods. The participants in this training were twenty staff in the administration, finance and accounting departments. The core implementation of this activity lasted for two days. Through carrying out this activity, it is hoped that participants will gain the same concepts and practical skills in preparing financial reports so that the financial reports presented are not misstated. Apart from that, it is hoped that participants can also understand the basics of preparing financial reports and the differences in SAK in Indonesia so that the process of preparing financial reports can be carried out by individuals who are considered skilled and produce good output.
Tobin's Q dan Determinannya: Studi Empiris Averio, Thomas; Kontesa, Maria; Satrio, Arif Budi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.5082

Abstract

This research aims to analyze factors that influence firm value, including profitability, leverage, liquidity and firm size. Research on 56 Primary Consumer Goods Sector Companies in Indonesia with an observation period of 2017 to 2021. Data analysis carried out using multiple linear regression shows that profitability has a positive effect while leverage has a negative effect on firm value. This research fails to prove the role of liquidity and company size in explaining changes in firm value.
Corporate Governance, Managerial Ownership, and Bank Performance: an Empirical Study Averio, Thomas
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5084

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara tata kelola perusahaan yang diproksikan oleh dewan direksi, dewan komisaris, komisaris independen, dan komite audit, serta kepemilikan manajerial terhadap kinerja bank pada bank yang sudah go public di Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan yang diterbitkan oleh Bursa Efek Indonesia. Populasi penelitian ini terdiri dari perusahaan perbankan di Indonesia yang terdaftar di Bursa Efek Indonesia pada tahun 2017 hingga 2021. Sampel penelitian dipilih menggunakan teknik purposive sampling dan diperoleh jumlah sampel sebanyak 42 perusahaan. Analisis data dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh positif terhadap kinerja bank, sedangkan dewan komisaris, komisaris independen, komite audit, dan kepemilikan manajerial tidak berpengaruh signifikan terhadap kinerja bank. Penelitian ini membuktikan bahwa dewan direksi memang mempunyai peran yang sangat penting dalam menjalankan perusahaan.
Co-Authors Arif Budi Satrio Gama, Veronicha Maria Jona Chin Shiet Fa Jessie Jessie Maria Kontesa Panesa, Inggrid Ricky Ricky Rumintar J.H. Marpaung Sisca Contesa Theresia Contesa