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All Journal Owner : Riset dan Jurnal Akuntansi BJRA (Bongaya Journal of Research in Accounting) Journal of Education and Teaching Learning Journal of Financial Management & Accounting
Elidawati
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Humanities Economics, Econometrics & Finance Library & Information Science Other

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Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio, NonPerforming Loan, Suku Bunga, Bopo Dan Roa Terhadap Penyaluran Kredit Bank Umum Yang Terdaftar Di Bursa Efek Indonesia Wijaya, Handoyo; Harahab, Sunarji; Elidawati; Sumarson Goh, Thomas
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i1.370

Abstract

The purpose of this study was to determine and analyze the effect of third party funds, capital adequacy ratio, non-performing loans, interest rates, BOPO and ROA on credit distribution of commercial banks listed on the Indonesia Stock Exchange. The population is 43 commercial banks listed on the Indonesia Stock Exchange for the 2017-2020 period. The research sample is 21 Commercial Banks listed on the Indonesia Stock Exchange for the 2017-2020 period. In this study, the techniques used in data collection are documentation study methods and literature study methods. This study uses multiple linear regression analysis. The results of the study indicate that third party funds, capital adequacy ratio, non-performing loans, interest rates, BOPO and ROA have an effect on lending to commercial banks listed on the Indonesia Stock Exchange
Pengaruh Struktur Modal, Return On Invested Capital, Aktiva Tetap, Dan Nopat Terhadap Economic Value Added Pada PT Prima Sentosa Lestari Diana, Tio; Sumarson Goh, Thomas; Elidawati; Sagala, Edison
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i1.371

Abstract

In running a company's business, every management in the company definitely needs to evaluate every performance carried out in the company's activities. Performance evaluation is carried out as a form of assessment to determine the company's ability to generate profits from its total assets. To be able to add to the economic value created by a company from its sales activities or strategy, an accurate problem solving is needed. One indicator of the value added of the investment made by the company is the Economic Value Added (EVA). This study uses descriptive methods and multiple linear regression analysis techniques. Descriptive method is a method of analyzing problems by collecting data and grouping them in order to describe each process, as well as the behavior of the object under study at PT Prima Sentosa Lestari. Primary data were collected and obtained through interviews and observations while secondary data were obtained from literature related to the research topic. The balance sheet, statement of changes in equity, cash flow statement and income statement taken from 2016-2020 are used as research objects. The results showed that Capital Structure had no effect on Economic Value Added at PT Prima Sentosa Lestari in 2016-2020, Return On Invested Capital had an effect on Economic Value Added at PT Prima Sentosa Lestari in 2016-2020, Fixed Assets had an effect on Economic Value Added at PT Prima Sentosa Lestari in 2016-2020, NOPAT affects Economic Value Added at PT Prima Sentosa Lestari in 2016-2020 and Capital Structure, Return On Invested Capital, Fixed Assets and NOPAT affects Economic Value Added at PT Prima Sentosa Lestari in 2016-2020
Analisis Perencanaan Dan Pengelolaan Persediaan Dengan Metode EOQ Untuk Meningkatkan Efisiensi Biaya Persediaan Pada PT WIJAYA RISKISMAS TUNGGAL Fidelia, Jesselynn; Sumarsan Goh, Thomas; Elidawati; Sagala, Edison
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i1.375

Abstract

Good inventory planning and management usually lies in understanding the company's stock of inventory, whether located in warehouses or stores, and how the inventory processes go into and out of the company. The analytical technique used in this research is descriptive analysis technique. Primary data were collected and obtained through observational interviews, documentation studies and literature studies, while secondary data were obtained from literature related to the research topic. The financial statements used as the object of research. The results showed that PT Wijaya Riskismas Tunggal carried out the inventory planning process without considering the amount of inventory in the company. The total beginning inventory in the company throughout 2020 was 68,265 with an average of 5,689 while the total use made by the company was only 41,272 with an average of 3,439 which caused the company's total ending inventory to be 26,993 with an average of 2,249, PT. Wijaya Riskismas Tunggal performs the Inventory Management process regardless of the number of requests required by each customer. The number of inventory purchases made by the company is 42,700 with an average of 3,558, while the number of uses required by consumers is only 41,272 with an average of 3,439. Compare the calculation made by PT Wijaya Riskismas Tunggal with the traditional calculation of 41,272 with the total cost of inventory. Rp. 6,130,000 while the calculation using the Economic Order Quantity (EOQ) method is 41,727 with a total inventory cost of Rp 5,673,814.
THE EFFECT OF RETURN ON ASSET AND CURRENT RATIO ON DIVIDEND PAYOUT RATIO WITH FIRM SIZE AS A MODERATING VARIABLE IN CONSTRUCTION AND BUILDING SUB-SECTOR SERVICE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Farina Jessen Yap; Elidawati; Pius Deski Manalu
Journal of Financial Management & Accounting Vol. 2 No. 1: MARCH - AUGUST, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

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

Abstract

The rise of investment in the present has become the interest of the people of Indonesia. The number of Indonesian capital market investors reached 1.9 million while for stock investors it had reached 952,000. This shows that there is high interest of the Indonesian people in saving and investing in shares. This study aims to determine whether there is an influence of financial ratios that will be examined against the Dividend Payout Ratio. The population in this study were 17 companies with a main sample of 8 companies and the length of the study was 4 years. The data analysis technique used is Moderated Regression Analysis because there is a moderating variable in this study. The results showed that Return On Assets had a significant and negative effect on Dividend Payout Ratio. Current Ratio does not affect the Dividend Payout Ratio. There is a simultaneous effect between Return On Assets and Current Ratio on Dividend Payout Ratio. Firm Size which is a moderating variable can only act as an independent variable. Keywords: Return On Assets, Current Ratio, Dividend Payout Ratio, Firm Size
Pengaruh Corporate Social Responsibility, Kepemilikan Manajerial, Green Banking, Likuiditas, Rentabilitas, dan Aktivitas Perusahaan Pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Goh, Thomas Sumarsan; Elidawati; Syawaluddin; Cynthia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2339

Abstract

Recently, issues related to sustainable development have become an important discussion in the academic, business, and government. As an intermediary, the banking sector has an important role in supporting the economy in Indonesia, so the company must be able to balance the company's interests with stakeholders' interests in improving financial performance to achieve sustainable development that has been determined until 2030. This research aims to examine and analyze corporate social responsibility, managerial ownership, green banking, liquidity, rentability, and company activities on the financial performance of banking sector companies listed on the IDX. The population in this research is 47 banking companies listed on the IDX for 2018-2022. The research sample was 42 banking companies listed on the IDX over five years. The data analysis model in this research is multiple linear regression analysis. The results show that corporate social responsibility, managerial ownership, and green banking partially have no impact on financial performance, but liquidity, rentability, and company activities partially have a significant effect on financial performance in banking sector companies listed on the IDX. Simultaneously, corporate social responsibility, managerial ownership, green banking, liquidity, rentability, and company activities significantly affect the financial performance of banking sector companies listed on the IDX.
Building the Integrity Fortress: A Holistic Performance Management and Accountability Model for Islamic Educational Institutions Muhammad Halomoan; Husaini; Elidawati; Rahmat Hidayat
Journal of Education and Teaching Learning Vol.4 No.1 July (2026)
Publisher : PT MEDIA JURNAL DAN PENDIDIKAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59211/mjpjetl.v4i1.314

Abstract

Islamic educational institutions are currently facing an accountability crisis and the phenomenon of a "simulacrum of compliance" dominated by secular administrative instruments. The failure of conventional managerial paradigms highlights the urgent need to reconstruct a holistic performance management model. This study aims to formulate an integrated model through four main pillars: Qalbu (intuitive control), Religion (theological foundation), Culture (social control), and Law (formal regulation). Using a Systematic Literature Review (SLR) based on PRISMA 2020 guidelines, 28 key publications from Scopus, Web of Science, and Sinta (2017–2026) were analyzed thematically. The review indicates that the pillars of Qalbu (muraqabah) and Religion serve as the foundation for internal control, mitigating the risk of moral deviation, while Culture (peer control) and Law (Islamic Boarding School Law 18/2019, e-RKAM) act as instruments for enforcing external collective standards. This research proposes "The Integrity Fortress," a conceptual model that synergizes vertical (transcendental) and horizontal (socio-structural) value flows. As a practical output, this model includes an implementation design matrix tailored for Madrasah Aliyah. The design features concrete applications ranging from "Unsupervised Classrooms" to internalizing Qalbu values to the utilization of the e-Madrasah system for legal certainty, illustrated through a governance scenario for student organization funds (OSIM). In conclusion, accountability in Islamic education requires an interlocking ecosystem where spiritual consciousness is transformed into organizational culture and subsequently formalized within the legal system.  
Co-Authors Cynthia Diana, Tio Farina Jessen Yap Fidelia, Jesselynn Goh, Thomas Sumarsan Harahab, Sunarji Husaini Muhammad Halomoan Pius Deski Manalu Rahmat Hidayat Sagala, Edison Sumarsan Goh, Thomas Sumarson Goh, Thomas Syawaluddin Wijaya, Handoyo