Article Per Year (5 Year)
p-Index From 2020 - 2025
1.116
P-Index
This Author published in this journals
All Journal Competitive Jurnal Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdimisi Journal Of World Science Utsaha: Journal of Entrepreneurship Jurnal Ekonomika Manajemen Dan Bisnis
ibram pinondang dalimunthe, ibram pinondang
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
PENGARUH VOLUME PERDAGANGAN SAHAM, ABNORMAL RETURN DAN INCOME SMOOTHING TERHADAP HARGA SAHAM Yanti, Yanti; Dalimunthe, Ibram Pinondang
COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i1.4984

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh volume perdagangan saham, abnormal return dan income smoothing terhadap harga saham. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia sebanyak 66 perusahaan. Penentuan sampel menggunakan purposive sampling sehingga diperoleh sampel sebanyak 21 perusahaan. Sampel yang digunakan penelitian ini  adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Pengujian yang digunakan dalam penelitian ini adalah teknik regresi linier berganda yaitu uji statistik deskriptif, analisis model regresi data panel, uji model persamaan, uji asumsi klasik, uji regresi linier berganda dan uji hipotesis dengan bantuan software Eviews versi 9. Hasil penelitian ini menunjukkan bahwa volume perdagangan saham tidak berpengaruh terhadap harga saham, abnormal return berpengaruh terhadap harga saham dan income smoothing tidak berpengaruh terhadap harga saham. 
Pengaruh Cash Holding Dan Financial Leverage Terhadap Income Smoothing (Studi Empiris Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di BEI tahun 2019-2023) Ahmad, Nice Agustin; Sinulingga, Wydia Natassa Br; Aminah, Aminah; Aspuri, Muhamad; Dalimunthe, Ibram Pinondang
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2491

Abstract

This study attempts to explore the influence of two main factors, Cash Holding and Financial Leverage, on Income Smoothing practices in the Transportation and Logistics sector listed on the Indonesia Stock Exchange in the period 2019 to 2023. With a quantitative approach and secondary data, this study selects samples based on purposive sampling from a population consisting of 37 companies, which ultimately resulted in 18 company samples. The Eckel Index is used to measure Income Smoothing, while the relationship between independent and dependent variables is tested using logistic regression through Eviews 12.0 software. The results of the study indicate that Cash Holding and Financial Leverage, as measured by the Debt to Equity Ratio (DER), have a significant influence on Income Smoothing.
Determinants of Corporate Governance on Bank Financial Performance Through Green Banking in Indonesia Dalimunthe, Ibram Pinondang; Gursida, Hari; Indrayono, Yohanes
Journal of World Science Vol. 4 No. 6 (2025): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v4i6.1430

Abstract

This study aims to examine and analyze the influence of audit fees and auditor professionalism on audit quality, with auditor work experience as a mediating variable. The research is motivated by the importance of audit quality in enhancing the transparency and credibility of financial reporting, as well as the critical role of auditor experience in strengthening the relationship between audit fees, professionalism, and audit quality. The study was conducted on auditors working in Public Accounting Firms (PAFs) across Indonesia using a quantitative approach. Data were collected through questionnaires distributed to active auditors, and analyzed using path analysis. The results indicate that both audit fees and auditor professionalism have a positive and significant effect on audit quality. Moreover, auditor work experience significantly mediates the relationship between audit fees and professionalism with audit quality. These findings provide valuable implications for PAFs to improve audit quality through fair audit fee structuring, enhancement of auditor professionalism, and the development of work experience through continuous training.
CORPORATE GOVERNANCE DETERMINANTS OF BANK FINANCIAL PERFORMANCE THROUGH GREEN BANKING IN INDONESIA Dalimunthe, Ibram Pinondang; Gursida, Hari; Indrayono, Yohanes
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 2 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i2.768

Abstract

The return on equity (ROE) is used as an indicator of profitability that is of concern to the bank’s internal and external parties; the pressure on the increasingly difficult environmental situation urges banks to be involved in their role in reducing the impact of damage without setting aside profitability. This research analyzes the effect of institutional ownership, managerial ownership, audit committee, independent commissioner, and ASEAN corporate governance scorecard on return on equity through disclosure of green banking practices in Indonesia. This research method uses a quantitative approach with secondary data. The sample of this study was 13 banks that were members of the Indonesian Sustainable Finance Initiative (IKBI) in 2018-2023, and they were analyzed by path analysis using SmartPLS version 4. The results indicate that institutional ownership negatively affects the green banking disclosure index, while managerial ownership, the audit committee, and independent commissioners show no effect. The ASEAN Corporate Governance Scorecard positively affects the index. In turn, the index positively influences return on equity (ROE). Institutional ownership does not affect ROE directly, but its negative impact is fully mediated by the disclosure index. Managerial ownership has a negative effect on ROE, while independent commissioners have a positive one; the audit committee and the governance scorecard show no direct effect on ROE. The disclosure index does not mediate the effects of managerial ownership, the audit committee, or independent commissioners on ROE, yet it fully mediates the positive effect of the governance scorecard.
EFFECT OF INFLATION AND PRICE INDEX ON EQUITY ASSETS Dalimunthe, Ibram Pinondang; Lestari, Ajeng Desni
EAJ (Economic and Accounting Journal) Vol. 2 No. 1 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i1.y2019.p42-51

Abstract

The purpose of this study is to determine the effect of inflation and the equity price index on the net asset value of the Islamic Fixed Income Mutual Funds registered with the Financial Services Authority for the period from from 2011 to 2016. The type of search used is associative search. The data in this study are secondary historical data using Net Asset Value (NAV) and the share price index published by the Financial Services Authority (OJK), as well as inflation data published by Bank Indonesia for the period 2011-2016. The method used in this study uses regression analysis with panel data. The results show that inflation has a negative and significant impact on the net asset value. The equity price index has a positive and significant influence on the net asset value. Inflation and the equity price index simultaneously have a significant effect on the net asset value of Sharia mutual funds.
Pengaruh Kinerja Keuangan dan Kepemilikan Institusional Terhadap Penghindaran Pajak Saga, Baharuddin; Dalimunthe, Ibram Pinondang
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

This paper aims to determine the effect of financial performance and institutional ownership on tax avoidance. The financial performance is proxied into two, which are debt to assets ratio and return on assets. The population in this study are consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period 2017-2021, as many as 98 companies. The research sample selection technique used purposive sampling method so that 21 companies were selected, with an observation year of 5 years, there were 105 observations in this study. The research method used is an associative method with a quantitative approach. The data analysis technique uses panel data regression analysis with Microsoft Excel and Eviews 12 tools. Data testing used is descriptive statistics, panel data regression model selection, classical assumption test, coefficient of determination, and hypothesis testing. Based on the results of the study, it is known that the debt to assets ratio, return on assets and institutional ownership jointly affect tax avoidance. Partially, debt to assets ratio has no effect on tax avoidance, return on assets affects tax avoidance and institutional ownership has no effect on tax avoidance.
Implementasi Penentuan Harga Jual Optimal Menggunakan Penghitungan Harga Pokok Penjualan (HPP) Produk untuk Pelaku UMKM Ponpes Lembaga Bina Santri Mandiri - Kab. Bogor Haryoso, Gunung Subagyo Anom; Nugroho, Aditya Riky; Dalimunthe, Ibram Pinondang
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.47158

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peran penting dalam menumbuhkan dan membangun ekonomi Indonesia umumnya dan wilayah Kabupaten Bogor khususnya. Dalam menjalankan bisnisnya pengusaha UMKM membutuhkan informasi mengenai harga pokok produknya untuk bisa menentukan harga jual yang optimal. Terkait hal tersebut perguruan tinggi dapat berperan dan turut andil dalam memberikan pelatihan dan penyuluhan tentang penghitungan harga pokok penjualan bagi UMKM. Tim Dosen Fakultas Ekonomi dan Bisnis Unpam melakukan Pengabdian Kepada Masyarakat dengan judul “Implementasi Penentuan Harga Jual Optimal Menggunakan Penghitungan Harga Pokok Penjualan (HPP) Produk Untuk Pelaku Umkm Ponpes Lembaga Bina Santri Mandiri- KabupatenBogor”. PKM ini bertujuan untuk membantu para pelaku UMKM guna memiliki pengetahuan tentang penghitungan harga pokok secara sederhana namun akurat dan sangat bermanfaat bagi UMKM. Para pelaku UMKM tersebut setelah menyelesaikan program ini diharapkan dapat memiliki ketrampilan dalam menghitung harga pokok produk yang dijualnya, dan mengembangkan diri di bidang wirausaha pada tataran UMKM. Metode yang digunakan adalah penyampaian materi dan diskusi secara tatap muka mengenai penghitungan harga pokok produk UMKM dan penentuan harga jual. Berdasarkan pengamatan seluruh proses PKM dapat disimpulkan bahwa Pengabdian Kepada Masyakat ini diikuti oleh peserta dengan antusias untuk memberikan respons terhadap materi PKM dan bertambah pengetahuan dan kesadaran tentang pentingnya menghitung harga pokok secara sederhana namun akurat bagi kesuksesan usahanya. Kata Kunci: harga jual optimal; harga pokok penjualan; UMKM
Co-Authors Ahmad, Nice Agustin Aminah Aminah Aspuri, Muhamad Hari Gursida Haryoso, Gunung Subagyo Anom Indrayono, Yohanes Lestari, Ajeng Desni Nugroho, Aditya Riky Saga, Baharuddin Sinulingga, Wydia Natassa Br Yanti Yanti