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Rapat Piter Sony Hutauruk
Sekolah Tinggi Ilmu Ekonomi Bina Karya
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Journal : accounting progress

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Pengaruh Profitabilitas Terhadap Nilai Perusahaan: Moderasi Pengungkapan Corporate Social Responsibility Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn
Accounting Progress Vol. 5 No. 1 (2026): Accounting Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v5i1.308

Abstract

This study aims to analyze the effect of profitability on firm value and the role of Corporate Social Responsibility (CSR) disclosure in moderating this relationship in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sampling technique used was purposive sampling, resulting in 15 companies that met the research criteria. Data analysis was conducted using panel data regression analysis and Moderated Regression Analysis (MRA). The results indicate that profitability has a positive and significant effect on firm value. In addition, CSR disclosure is proven to moderate the effect of profitability on firm value by strengthening the relationship. These findings suggest that investors not only consider a company’s ability to generate profits, but also pay attention to the company’s commitment to social responsibility and business sustainability. The implications of this study indicate that companies need to maintain a balance between achieving financial performance and implementing CSR in order to enhance investor confidence and strengthen firm value.
Analisis Sistem Pengendalian Internal Pembelian Bahan Baku Pada PT. Inalum Rapat Piter Sony Hutauruk; Daniel Collyn; Rika Surianto Zalukhu
Accounting Progress Vol. 5 No. 1 (2026): Accounting Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v5i1.311

Abstract

This study aims to analyze the implementation of the internal control system for raw material purchasing at PT Indonesia Asahan Aluminium (INALUM). Internal control in the raw material purchasing process plays an important role in maintaining the effectiveness of company operations, minimizing the risk of errors and fraud, and ensuring the continuity of the production process. This study employed a qualitative approach with a descriptive method. Research data were obtained through observation, interviews, and documentation. Interviews were conducted with parties directly involved in the raw material procurement process, namely the Material Management Section and the Procurement Section. In addition, this study utilized supporting documents such as Standard Operating Procedures (SOP), business process documents, and company reports. The results indicate that the internal control system for raw material purchasing at PT INALUM has been implemented properly and systematically. The raw material procurement process is carried out through several stages, including the preparation of Purchase Requisition (PR), tender process, technical and business evaluation, negotiation, issuance of Purchase Order (PO), contract preparation, goods receipt, and payment. The company has also implemented segregation of duties, authorization systems, access restrictions, and the use of SAP and Ipro systems to support inventory control and raw material procurement processes. Furthermore, the company applies a risk mitigation strategy through Ad Hoc transactions to address raw material supply constraints under certain conditions. Based on the evaluation results, the internal control system for raw material purchasing at PT INALUM is in accordance with internal control principles and is capable of supporting the effectiveness and efficiency of the company’s raw material procurement process.
Analisis Perilaku Biaya dan Penerapan Cost-Volume-Profit (CVP) pada UMKM Lemang Batok di Kota Tebing Tinggi Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Metyria Imelda Hutabarat
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.288

Abstract

This study aims to analyze cost behavior in the Lemang Batok micro-enterprise (UMKM) in Tebing Tinggi City as a basis for more accurate production planning and pricing decisions. This research employs a descriptive qualitative approach using monthly production cost data obtained from the enterprise’s financial records. Total cost function was formulated to identify fixed costs, variable costs per unit, and the overall cost structure. A cost–volume–profit (CVP) analysis was then conducted to determine the break-even point and assess profit sensitivity to changes in production volume. The results indicate that the Lemang Batok enterprise carries fixed costs of IDR 3,100,000 per month and variable costs of IDR 415 per unit, resulting in a total cost function of Y = 3,100,000 + 415X. The CVP analysis indicates that the break-even point is reached at a production volume of 105 units per month at a selling price of IDR 30,000 per unit, while increasing production up to 700 units can significantly reduce the average unit cost and enhance the contribution margin. These findings demonstrate that separating mixed costs and applying CVP analysis provide a more accurate foundation for cost control and pricing decisions in micro-enterprises. This study contributes to the literature on cost behavior in traditional food-based micro-enterprises and offers practical recommendations for improving efficiency and profitability.
Analisis Efisiensi Biaya Produksi Dalam Penetapan Laba Pada Peternakan Pir Azrul Fani Saragih Rapat Piter Sony Hutauruk
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.290

Abstract

This study aims to analyze cost efficiency and profit determination at Pir Azrul Fani Saragih Poultry Farm based on five production cycles. This research employs a descriptive qualitative approach using primary data obtained through interviews and secondary data derived from cost and revenue records for each cycle. The results indicate that total production costs consist of raw material costs, direct labor costs, and overhead, with raw materials being the largest and most volatile component. The cost efficiency analysis shows that the first three cycles achieved efficiency levels below 100%, while the fourth and fifth cycles experienced inefficiency due to actual costs exceeding budgeted amounts. Profit also fluctuated, with the highest value recorded in the second cycle at Rp17,121,776 and the lowest in the fifth cycle at Rp5,631,332. These findings demonstrate that profit is strongly influenced by a combination of selling price variations and the effectiveness of cost control. The study concludes that cost control has not been consistently implemented, indicating the need for standard costing and more systematic cost evaluation to enhance business profitability.
Co-Authors Abednego Ketaren Andry Syahputra Andy Wijaya Hasibuan Asnahwati Asnahwati Ayu Zurlaini Damanik Benhart Nainggolan Benny Ardianto Sinaga Bobby Hartanto Cai Cen, Cia Carnelius Ricardo Manurung Christin Natalia Sianipar Christinna Chen Cici Puspaningrum Daniel Collyn Ella Astri Dayanti Gansar Mayang Sari Harbain Harbain Hutabarat, Metyria Imelda Japenton Sihaloho Kumala Vera Dewi Lili Astika Murbanto Sinaga Rakhmawati Purba Rika Surianto Zalukhu Rumiris Siahaan Sa'i Fadila Sofia Purnama Simanjuntak Sri Winda Hardiyanti Damanik Sri Winda Hardiyanti Damanik Suci Etri Jayanti Suci Etri Jayanti. S Suci Etry Jayanti Suwadi Suwadi Syafrizal, Rodi Tina Herianty Masitah Yenni Mariani Sinurat Yomeini Margareth Sagala