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All Journal Manajemen Bisnis Kompetensi Akuntansi Krida Wacana Infestasi Proceeding SENDI_U Primanomics : Jurnal Ekonomi & Bisnis Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Pendidikan dan Konseling Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah Manajemen Kesatuan International Journal of Community Service Komitmen : Jurnal Ilmiah Manajemen International Journal of Science and Society (IJSOC) Journal of Social And Economics Research Jurnal Keuangan dan Perbankan Eduvest - Journal of Universal Studies Majority Science Journal Jurnal Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Kuantitatif Terapan
Tampubolon, Lambok D.R.
Faculty Of Economics And Business Krida Wacana Christian University, Indonesia
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Public Health Social Sciences Other

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PENGARUH KESEHATAN KEUANGAN DAN COST TO INCOME RATIO TERHADAP PROFITABILITAS DENGAN MEDIASI KEBIJAKAN PENALTI PADA PELUNASAN DIPERCEPAT PT. WAHANA OTTOMITRA MULTIARTHA, TBK Linggalenni, Lenni Asnita; Tampubolon, Lambok DR
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1060

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kinerja keuangan PT. Wahana Ottomitra Multiartha, Tbk., khususnya Return on Assets (ROA), dengan mempertimbangkan peran Non-Performing Business Debts (NBD), Cost to Income Ratio (CIR), serta Pendapatan Penalti pada Pelunasan Dipercepat sebagai variabel mediasi. Data penelitian diperoleh dari 73 cabang WOM Finance di Indonesia selama periode 2021–2024, menggunakan data primer yang dicatat secara berkala pada setiap cabang. Analisis dilakukan dengan regresi berganda dan path analysis Baron dan Kenny menggunakan software SPSS 29. Hasil penelitian menunjukkan: (1) NBD tidak berpengaruh signifikan secara langsung terhadap ROA; (2) CIR berpengaruh signifikan terhadap ROA; (3) NBD berpengaruh signifikan terhadap pendapatan penalti pelunasan dipercepat; (4) CIR juga berpengaruh signifikan terhadap pendapatan penalti pelunasan dipercepat; (5) pendapatan penalti pelunasan dipercepat memediasi pengaruh NBD terhadap ROA; (6) pendapatan penalti pelunasan dipercepat tidak memediasi pengaruh CIR terhadap ROA; dan (7) pendapatan penalti pelunasan dipercepat berpengaruh signifikan terhadap ROA. Temuan ini memberikan implikasi bagi manajemen WOM Finance dalam memperkuat strategi pengelolaan risiko dan efisiensi guna meningkatkan kinerja keuangan perusahaan.
PENGARUH SELF-ASSESSMENT DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPN YANG DIMEDIASI OLEH KEPATUHAN WAJIB PAJAK DI JEMBATAN LIMA JAKARTA Tampubolon, Lambok DR
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.472 KB) | DOI: 10.36694/jimat.v10i2.228

Abstract

The purpose of this study is to examine the impact of self assessment and tax audits on VAT receipts mediated by taxpayer compliance at Jembatan Lima. By distributing questionnaires to 102 respondents who live in Jembatan Lima, the researchers get the results, namely: (1) Self assessment has a positive and significant effect on taxpayer compliance (2) Self assessment has a positive and significant effect on VAT receipts (3) Tax audits have a positive effect and significant for taxpayer compliance (4) Tax audit has positive and insignificant effect on VAT receipts (5) Tax compliance has positive and insignificant effect on VAT receipts (6) Self assessment of VAT receipts mediated by taxpayer compliance has a very significant impact corroborating rather than direct influence (7) Tax audits of VAT receipts mediated by taxpayer compliance have a significantly more corroborating effect than direct influence. From this research, the researcher obtained the results that self-assessment and tax audits are more influential if through intervening variables namely taxpayer compliance, so that with the compliance of taxpayers it will strengthen the self-assessment and tax audits of state revenue through this VAT.
ANALISA KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR HEALTHCARE Hutagalung, Sabrina; Tampubolon, Lambok DR
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43903

Abstract

Penelitian ini meneliti keterkaitan antara kinerja lingkungan, skala perusahaan, dan modal intelektual terhadap nilai perusahaan, dengan kinerja keuangan sebagai variabel yang memoderasi hubungan tersebut. Studi ini dilakukan pada perusahaan-perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2021 hingga 2023. Sampel penelitian melibatkan 10 perusahaan yang dievaluasi melalui indeks PROPER, yang digunakan sebagai acuan untuk mengukur kinerja lingkungan. Metode analisis menggunakan model regresi moderasi untuk mengeksplorasi pengaruh kinerja lingkungan, ukuran perusahaan, dan modal intelektual terhadap nilai perusahaan, serta untuk menilai sejauh mana kinerja keuangan memengaruhi hubungan-hubungan tersebut. Hasil penelitian menunjukkan bahwa kinerja lingkungan berhubungan negatif dengan nilai perusahaan, sementara skala perusahaan berdampak positif. Kinerja keuangan sebagai moderator terbukti signifikan hanya dalam memperkuat hubungan antara kinerja lingkungan dan nilai perusahaan.
PENGARUH PENDAPATAN PREMI, DAN ASET INVESTASI TERHADAP PROFITABILITAS SERTA IMPLIKASINYA TERHADAP TINGKAT SOLVABILITAS BERBASIS RISIKO PADA PERUSAHAAN ASURANSI JIWA Hasan, Julina; Tampubolon, Lambok DR
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.44382

Abstract

Perkembangan industri asuransi dan meningkatnya kesadaran masyarakat akan kebutuhan asuransi, perlu didukung oleh pengetahuan yang cukup tentang bagaimana aset investasi dan pendapatan premi yang sering dianggap sebagai faktor utama dalam menilai perusahaan asuransi, mempengaruhi profitabilitas perusahaan, dan bagaimana implikasinya terhadap Risk Based Capital atau RBC (metode pengukuran rasio solvabilitas). Penelitian terhadap 12 perusahaan asuransi dengan data laporan keuangan tahun 2019 sampai dengan 2024, menggunakan SPSS, hasil variabel aset investasi sebesar -0,02 menunjukkan bahwa aset investasi kurang berpengaruh terhadap profitabilitas, namun hasil variabel pendapatan premi sebesar 0,035 menunjukkan bahwa pendapatan premi berpengaruh signifikan terhadap profitabilitas. Profitabilitas tercermin dalam laba ditahan sebagai bagian dari ekuitas pemegang saham, selain modal. Besarnya ekuitas mencerminkan solvabilitas. Penelitian ini menjelaskan bagaimana tingkat solvabilitas masih harus dibandingkan dengan jumlah modal minimum berbasis risiko (MMBR) yaitu dana yang dibutuhkan untuk mengantisipasi risiko yang mungkin timbul akibat penyimpangan pengelolaan aset dan liabilitas dalam perhitungan RBC. Terkait dengan peralihan PSAK 62 dan PSAK 117 dimana aset investasi dan pendapatan premi disajikan dalam akun yang berbeda, penelitian ini juga mengulas konsep laporan keuangan dengan PSAK 117 sebagai pengembangan kualitas pelaporan keuangan perusahaan asuransi dimana pada PSAK terbaru ini tingkat profitabilitas dapat dianalisis lebih tepat karena telah dilakukan pemisahan antara kontrak asuransi dan non asuransi, pemisahan sumber pendapatan dari underwriting dan investasi, perhitungan nilai waktu uang, pengakuan laba yang konsisten sepanjang masa pertanggungan, dan juga perhitungan penyajian kerugian usaha sejak awal.
Post Covid-19 Pandemic Economic Growth With Human Capital As A Long Term Drive Lambok DR Tampubolon
Jurnal Ekonomi Kuantitatif Terapan Vol. 17 No. 2 (2024): Vol. 17, No. 2, Agustus 2024 (pp.155-369)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2024.v17.i02.p04

Abstract

The latest direction in development economics research both at home and abroad is starting toreduce the use of convoluted analytical models. Using too many variables but with unclearcausality will actually complicate the analysis and produce results that are not necessarily goodand correct. There are quite a lot of scientific work findings that use dozens of variables, withstatistically significant results, but if you examine the relationship many questions arise such as"How can x have a relationship with y?" or “Doesn't y affect x, and not vice versa?” or what isknown as reverse causality. Causality between variables must be supported by a strong and indepth theoretical basis—not to show that the increase in the number of giraffes in Australiaaffects Indonesia's GDP—and the existence of this relationship must be free from sources ofbias..
Analysis Of Efficiency Level In Indonesian Banking Companies Listed On The Indonesian Stock Exchange For The 2019-2022 Period Gilbert Wijaya; Rudolf Lumbantobing; Lambok D. R. Tampubolon
Eduvest - Journal of Universal Studies Vol. 4 No. 6 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i6.1186

Abstract

This study analyzes the efficiency levels of Indonesian banking companies listed on the Indonesian Stock Exchange (IDX) during the period of 2019-2022, encompassing the impact of the Covid-19 pandemic. Efficiency in banking is crucial for maintaining competitive advantage and ensuring financial stability, especially in the face of global challenges such as economic globalization and digitalization. The research evaluates the efficiency of banks using indicators like the CAMEL method, BOPO, NIM, NPL, LDR, and CAR ratios. The study finds that the pandemic significantly affected banks' efficiency, with notable declines in NIM and ROA ratios due to economic uncertainty and operational cost challenges. Post-pandemic, these ratios have shown signs of stabilization. The study uses descriptive quantitative methods, analyzing secondary data from annual financial reports of eight banking companies listed on IDX. The results indicate that strategic measures in risk management and cost efficiency are imperative for banks to navigate future uncertainties.
Financial Literacy and Inclusion for Millennial UMKM Owners In West Jakarta Rudolf Lumbantobing; Lambok DR Tampubolon; Deni Iskandar; Eka Desy Purnama; Diana Frederica
International Journal Of Community Service Vol. 2 No. 3 (2022): August 2022 (Indonesia - Malaysia - Kamboja)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i3.66

Abstract

The results of the Bank Indonesia survey show that there is still a low number of households that have savings accounts in banks. In addition, the number of households that can access loans at banks is also still very low. One of the problems that exist due to lack of financial knowledge so that not many people understand how to access loans in banks. For an entrepreneur or micro, small and medium enterprises are needed financial litersasi in order to easily get business capital from the bank. The purpose of this community service activity is to provide additional insight into how to plan and manage finances so that micro, small and medium enterprises, especially in West Jakarta, increase. The method of implementation of community service activities consists of three stages, namely preparation, implementation, evaluation and follow-up. The results of this activity provide solutions for Micro, Small and medium enterprises in West Jakarta on how to conduct comprehensive financial planning and management, analyze financial statements, and maintain cash flow position by identifying sources of cash receipts and expenditures.
Analisis penghindaran pajak, beban pajak tangguhan, dan koneksi politik terhadap manajemen laba Riky Antonius; Lambok DR Tampubolon
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2019): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i1.5

Abstract

Purpose: This study aims to examine the effect of tax avoidance, deferred tax burden and political connections on earnings management. Research methodology: Purposive sampling was used as the sampling technique in this study. The data was tested using multiple-linear regression. Results: The results show that tax avoidance, deferred tax expense, and company’s political relation have no effect on earnings management practice. Limitations: A limitation of this study is the use of very little data due to the large number of sampling criteria. Contribution: This study can be a reference for companies to make better earnings management. Keywords: Tax avoidance, Deferred tax expense, Political relation, Company size, Leverage, Return on assets, Earnings management
Co-Authors ., Yokhebed Anwar, Roseline Mannuela Cindy Natalia Deni Iskandar Deni Iskandar Denny Iskandar Tjandrawan Dharmawan, Kevin Diana Frederica Eka Desy Purnama Eka Desy Purnama Eva Oktavini Febriani CS Magdalena Geo Fanny Aprilia Gilbert Wijaya Hanny Stevany Hartoni Hartoni Hasan, Julina Hendry Wijaya Hutagalung, Sabrina Intan Theodora Abigail Jonathan, Robert Junus Pakpahan Laprina Siahaan Linggalenni, Lenni Asnita Magdalena, Febriani Cristina Susianti Mario Hasangapon Oktavia Oktavia Oktono, Ricky Pakpahan, Yunus Pamujiku Putra Deo Raymond Monang Riky Antonius Rita Amelinda Rudolf Lumban Tobing Rudolf Lumban Tobing Rudolf Lumbantobing Rudolf Lumbantobing, Rudolf Wibowo, Santoso Yunus Pakpahan