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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SEIKO : Journal of Management & Business YUME : Journal of Management JURNAL MANAJEMEN BISNIS International Journal of Economics Development Research (IJEDR) Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) International Journal of Applied Finance and Business Studies
Nouke Sysca Oroh
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Social Sciences

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Village Fund Management Based On Permendagri Number 20 2018 Hizkia Yesaya Kaloh; Nouke Sysca Oroh; Ika Prayanthi
Jurnal Manajemen Bisnis Vol. 9 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v9i2.458

Abstract

This study aims to determine the level of adjustment between Permendagri No. 20 of 2018 and field findings at each stage of Village Fund management in one of the developing villages in North Sulawesi. Those stages are planning, implementation, administration, reporting, and accountability stages. The method used in this study is a descriptive method with a qualitative and quantitative approach using the village of XYZ as the object of research. The data in this study are divided into two, namely primary data and secondary data obtained through interviews with parties related to village funds such as the Village Head, Village Secretary, Treasurer, and Community. The research instrument is using a mobile phone that is used to record audio, video, and take pictures during data collection. The results of this study show the level of adjustment when compared between the rules and findings directly in the field, at the planning stage it is 69 percent, then at the implementation stages the adjustment rate is 75 percent, then the administrative stage gets 100 percent the adjustment rate, 50 percent the appropriate level at this stage. reporting and the final stage of accountability with an adjustment rate of 67 percent.
CARBON EMISSION ACROSS MANY SPECTRUMS USE IN MULTI-INCOME GROUPS COUNTRIES IN THE WORLD Danny Ivan Rantung; Nouke Sysca Oroh; Ika Prayanthi
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of the study is to determine specifically examine the quadratic impact of economic growth, consumption of renewable and non-renewable energy, depletion of natural resources, and population levels in all countries in the world which are grouped into 4 income groups namely high-, low-, middle- and upper-income groups. and lower middle. The data used in this study is panel data from all countries in the world for 29 years from 1990 to 2018 with 6 variables. The model has been developed and the instrument used in this research is STATA version 14.  Regression result show that for countries in the low, upper middle and lower middle-income groups, the results are significant for square of economic growth contributes to the increase in the amount of carbon dioxide emissions. Consumption of non-renewable energy for countries in the high- and low-income groups were significant to the amount of carbon dioxide emissions. Consumption of renewable energy in all income groups of countries in the world, the correlation between increased consumption of renewable energy and total carbon dioxide emissions is negative with significant alpha value.  Increasing deforestation has a negative correlation with the amount of carbon emissions. Countries in the high- and low-income groups were found to be significant and countries in the upper and lower middle-income groups were not significant.
Literature Review: Multiparadigm Accounting Research Danny Ivan Rantung; Nouke Sysca Oroh; Ika Prayanthi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.172 KB) | DOI: 10.30743/akutansi.v9i2.6599

Abstract

The objective of this paper is to explore all related literature with multiparadigm accounting research approaches. The literature search strategy begins by looking at literature from sources in the forms of books or sources originating from several databases or search engines including open knowledge maps, google scholar, and z-library. The keywords used for the search are “accounting: science with various paradigms, multiparadigm accounting research, accounting paradigm and paradigm accounting”.  From the results of searching and reviewing the literature, including books, journal articles and other electronic sources, various kinds of multiparadigm accounting research were obtained. By knowing the benefits of each of the paradigm viewpoints that have been described, it is good if we take a mixed paradigm approach in accounting research so that research results are of higher quality because they are not only based on one paradigm. Even though in one research using one accounting paradigm, those of us who strongly believe in a certain paradigm still have an open mind towards other paradigms thus enriching our views so that in studying accounting all paradigms are believed to complement one another. This research will greatly contribute to academics in viewing accounting from various perspectives. This literature review classifies multiparadigm accounting research based on more specific groups.
Comparative analysis and the impact of the implementation of the profit-sharing scheme of gross split oil and gas on the investment value of upstream oil and gas Danny Ivan Rantung; Nouke Sysca Oroh; Ika Prayanthi
International Journal of Applied Finance and Business Studies Vol. 10 No. 3 (2022): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.535 KB)

Abstract

This research wants to prove whether when Indonesia implemented the rules for implementing the gross split profit sharing scheme in 2017 it had an impact on decreasing upstream oil and gas investment in the following years. Is there a significant difference regarding this upstream oil and gas investment before and after the determination of the implementation of the gross split profit sharing scheme. What are the trends in matters related to upstream oil and gas activities starting from upstream oil and gas investment values, oil, and gas production, signing of new contracts both conventional and non-conventional oil and gas, oil and gas reserves, and oil and gas drilling charts. Using quantitative descriptive research, proves that there is no significant difference in the value of stock investment both before and after the implementation of the gross split profit sharing scheme in 2017 with some interesting trend descriptive analysis. For future researchers, they can conduct research on a longer period in the coming years to get a better trend pattern.
From Ledger to Artificial Intelligence: Tracing the Evolution of Accounting in the Age of Technology Oroh, Nouke Sysca; Rantung, Danny Ivan; Ananto, Niel; Moedjahedy, Jimmy
YUME : Journal of Management Vol 7, No 1 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i1.6389

Abstract

Metode akuntansi tradisional, seperti buku besar manual, mulai ditinggalkan di era teknologi. Studi ini mencoba menggali lebih dalam perbaikan ini dan menjelaskan bagaimana teknologi telah meningkatkan pengambilan keputusan dalam akuntansi. Studi ini menggunakan metodologi PRISMA 2020, menganalisis 235 artikel dari Scopus dan Google Scholar yang diterbitkan antara tahun 2020 dan 2024, untuk menyelidiki dampak transformatif teknologi terhadap pengambilan keputusan akuntansi. Pemeriksaan mendetail terhadap 64 artikel mengungkapkan adanya pergeseran besar menuju digitalisasi, teknologi otomasi, kecerdasan buatan (AI), dan blockchain dalam sektor akuntansi. Kemajuan teknologi pemrosesan informasi mendorong digitalisasi, mengubah akuntansi keuangan menjadi sistem yang terhubung dan digital. Otomatisasi Proses Robot (RPA) dan otomatisasi yang didukung AI merupakan komponen penting yang mengoptimalkan operasi dengan meminimalkan pekerjaan manusia dan meningkatkan efektivitas organisasi. Strategi yang jelas sangat penting untuk mengoptimalkan adopsi teknologi karena hubungan simbiosis antara otomatisasi akuntansi dan AI. Mengotomatiskan penagihan dan entri jurnal secara real-time mengurangi beban kerja, mendorong perluasan organisasi. Menggabungkan teknologi blockchain dengan kecerdasan buatan menjamin transparansi dan keamanan dengan memanfaatkan catatan yang tidak dapat diubah, mengotomatisasi operasi, dan meningkatkan efisiensi transaksi keuangan. Kualitas audit berbasis AI meningkatkan akurasi dengan meminimalkan kesalahan. Konvergensi teknologi ini menunjukkan perubahan signifikan dalam industri akuntansi, meningkatkan efisiensi, meminimalkan tenaga kerja manual, dan mendorong kesuksesan perusahaan. Profesional akuntansi harus beradaptasi dan menegosiasikan perubahan ini untuk memastikan relevansi dan kekuatan sektor ini. Kata Kunci: Digitalisasi Akuntansi, Akuntansi Modern, Automasi Akuntansi
Dividend Policy: The Impact of Financial Performance, Governance, and Managerial Ownership in Capital Markets Tumiwa, John Calvin; Prayanthi, Ika; Rantung, Danny Ivan; Oroh, Nouke Sysca
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 1 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i1.7158

Abstract

This study explores the influence of financial performance, governance, and managerial ownership on dividend policy in companies listed on the Indonesia Stock Exchange. The main issue addressed is the ongoing controversy in the literature regarding how these factors affect Dividend Yield, given the inconsistencies in previous research. The study aims to examine the role of Retained Earnings, Return on Assets, the Board of Directors, Independent Commissioners, Managerial Ownership, and company size in shaping dividend policy. A quantitative approach is employed, using a regression method to analyse panel data from 400 companies over the period 2018–2022. The results indicate that Retained Earnings, Independent Commissioners, and Managerial Ownership have a significant impact on Dividend Yield, whereas Return on Assets, the Board of Directors, and Total Assets do not. The findings highlight the crucial role of strong governance in dividend policy, while Return on Assets, the Board of Directors, and firm size measured by Total Assets do not exhibit a significant effect. This study underscores the need for effective governance to minimize conflicts of interest and emphasizes the importance of considering local contexts when formulating dividend policies in Indonesia.
Analysis Of Fundamental Factors That Affect The Stock Price Of Manufacturing Companies Rantung, Danny Ivan; Ananto, Niel; Oroh, Nouke Sysca; Koapaha, Hartiny Pop
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5767

Abstract

This study aims to analyze the fundamental factors that affect stock prices in manufacturing companies. There are several fundamental factors used in this study, namely financial ratios consisting of Return on Asset (ROA), Debt to Equity Ratio (DER), Book Value Per Share (BVS). The sampling method used is purposive sampling method. From a population of 133 manufacturing companies listed on the Indonesia Stock Exchange, 36 companies were taken. Hypothesis testing is done using multiple linear regression analysis with panel data, the initial stage is to first conduct a classical assumption test which includes data normality test, multicolonierity, heteroscedasticity and model linearity test. The results of this study indicate that ROA, DER, BVS simultaneously have a significant effect on stock prices. The results of the partial analysis of the fundamental factors Return on Asset (ROA), Debt to Equity Ratio (DER), and Book Value Per Share (BVS) have a positive influence on the stock price of Manufacturing companies on the IDX in 2017-2022. Keyword: Fundamental factors
PENGARUH GOODWILL, RETURN ON ASSET, UKURAN PERUSAHAAN DAN PROFIT MARGIN TERHADAP PRICE EARNING RATIO Rantung, Danny Ivan; Prayanthi, Ika; Oroh, Nouke Sysca
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1939

Abstract

ABSTRAKDi masa pandemi, sebagian besar perusahaan mengalami penurunan baik dalam hal kinerja keuangan maupun dalam hal kesulitan-kesuliatan lainnya. Memahami berbagai variasi faktor yang mempengaruhi kinerja keuangan menjadi sangat penting, sehingga tujuan penelitian ini adalah untuk menguji apakah goodwill, return on asset, ukuran perusahaan dan profitabilitas berpengaruh terhadap nilai perusahaan dalam konteks perusahaan-perusahaan publik di Indonesia saat situasi krisis pandemic COVID-19. Sampel menyesuaikan dengan semua perusahaan yang mengungkapkan informasi tentang goodwill. Metode statistik yang digunakan dalam penelitian ini adalah regresi berganda dengan data panel. Penelitian ini berfokus pada periode 2020-2022 bertepatan dengan situasi pandemic COVID-19. Hasil penelitian menemukan bahwa pada masa pandemic COVID-19 ROA, total aset, dan profit margin berpengaruh signifikan negatif terhadap price earning ratio sedangkan goodwill tidak berpengaruh signifikan terhadap price earning ratio dengan arah hubungan positif.Kata Kunci: goodwill, profitabilitas, nilai perusahaanABSTRACTDuring the pandemic, most companies have experienced a decline both in terms of financial performance and in terms of other difficulties. Understanding the wide variety of factors that affect financial performance is very important, so the purpose of this study is to test whether goodwill, return on assets, firm size and profitability affect firm value in the context of public companies in Indonesia during the COVID-19 pandemic crisis. The sample adjusts to all companies that disclose information about goodwill. The statistical method used in this study is multiple regression with panel data. This study focuses on the period 2020-2022 to coincide with the COVID-19 pandemic situation. The results found that during the COVID-19 pandemic ROA, total assets, and profit margin had a significant negative effect on the price earning ratio while goodwill had no significant effect on the price earning ratio with a positive relationship direction. Keywords: goodwill, profitability, firm value
Co-Authors Danny Ivan Rantung Hartiny Pop Koapaha Hizkia Yesaya Kaloh Ika Prayanthi Jimmy H Moedjahedy Niel Ananto Tumiwa, John Calvin