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Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Dan Ukuran Kap Terhadap Struktur Modal Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Lionel, Nicholas; Cynthia, Evelyn; Rajagukguk, Ronald Hasudungan; Siahaan, Septony Benyamin
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5187

Indonesia Stock Exchange in 2020-2022. This research approach is based on a quantitative approach because this research has a clear and orderly flow. This type of research is a quantitative descriptive type of research. The nature of this research is descriptive explanatory. In this study, the population used was all mining companies listed on the Indonesia Stock Exchange from 2020 to 2022, totaling 28 companies. The results of this study indicate that Profitability has no partial effect on Capital Structure. Liquidity has a partial effect on Capital Structure. Company Size has no partial effect on Capital Structure. Profitability, Liquidity, and Company Size simultaneously affect Capital Structure.

Pengaruh Ukuran Perusahaan, KAP, Kualitas Audit, dan Inflasi terhadap Nilai Perusahaan Sektor Transportasi dan Pergudangan di BEI Michelle, Michelle; Yuniana, Yuniana; Rajagukguk, Ronald Hasudungan; Siahaan, Septony Benyamin
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 2 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i2.2409

This study examines the influence of company size, the size of Public Accounting Firms (KAP), audit quality, and inflation on the value of companies in the transportation and warehousing sectors listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach with an explanatory method to analyze causes and effects, this study took a population of 22 companies in the sector listed on the IDX during the 2020-2023 period. Through the purposive sampling technique, 44 observation samples were obtained which were analyzed by the multivariate regression method. The results show that company size does not have a significant influence on the value of companies in the transportation and warehousing sector. In contrast, the size of the KAP has a significant effect and suggests that companies audited by larger KAP tend to have higher company values, likely due to a better reputation in the eyes of investors. Meanwhile, audit quality and inflation did not have a significant impact on corporate value in this sector, indicating that external factors of inflation and variability in audit quality did not have much impact on the perception of corporate value for investors in this sector. Overall, although company size, KAP size, audit quality, and inflation are not all individually significant, these variables together still show an influence on the value of companies in the transportation and warehousing sectors listed on the IDX. These findings provide insights for management and investors in considering factors relevant to the company's value.

ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD) Siahaan, Septony Benyamin; Purba, Dimita H.P; Pasaribu, Dompak; Simanjuntak, Wesly Andri; Silitonga, Ivo Maelina; Nadapdap, Kristanty M. N; Rumapea, Melanthon
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.496

This study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy tools related to the implementation of accrual-based SAP, but still refers to PP 71 of 2010, while the use of Permendagri No. 64 of 2013 experienced problems related to adjusting cash-based accounting policies towards accruals to an accrual-based accounting system. The results on the budget aspect show that the obligation to implement accrual-based SAP requires BPKAD to adjust from a cash-based accounting system policy towards SIMDA 2.5 accruals to the SIMDA 2.7 accrual-based accounting system that is currently being implemented which is in accordance with PP No. 71 of 2010. The results of the information technology aspect show that the information technology used according to the BPKAD Secretary, namely the regional financial management application system uses SIMDA 2.7 which has been provided by the BPKP. The results on the human resource aspect show that the implementation of accrual-based SAP requires the Labuhan Batu District BPKAD to adjust from cash to accrual-based accounting system policies to the current accrual-based accounting system which is in accordance with PP No. 71 of 2010.Keywords: Accounting Standards Based on Governmental Accounting, Accrual Basis

Pengaruh Adopsi Cloud Accounting Terhadap Kinerja UKM: Studi Kasus Multi-Perusahaan di Sektor Ritel Napitupulu, Merry Anna; Siahaan, Septony Benyamin
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 9 No. 1 (2025): METHOMIKA: Jurnal Manajemen Informatika & Komputersisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jmika.Vol9No1.pp188-200

Digital transformation requires Small and Medium Enterprises (SMEs) in the retail sector to adopt innovative technologies, one of which is cloud accounting. This study aims to analyze the effect of cloud accounting adoption on SME performance, both from financial and non-financial aspects. Using a multi-enterprise case study method, this research involved eight retail SMEs in three major Indonesian cities. Data were collected through interviews, observations, and document analysis, and then analyzed using an interpretive approach. The results showed that cloud accounting improved operational efficiency, financial reporting accuracy, and strategic decision-making. Financially, SMEs experienced a 17.3% decrease in average operating costs and an 8.2% increase in Return on Investment (ROI). Key factors for successful implementation include management commitment, employee training, and digital infrastructure readiness. This study recommends strategies to optimize cloud accounting adoption so that SMEs can be more adaptive to market changes and improve business competitiveness.

Pengaruh Adopsi Cloud Accounting Terhadap Kinerja UKM: Studi Kasus Multi-Perusahaan di Sektor Ritel Napitupulu, Merry Anna; Siahaan, Septony Benyamin
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 9 No. 1 (2025): METHOMIKA: Jurnal Manajemen Informatika & Komputersisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jmika.Vol9No1.pp188-200

Digital transformation requires Small and Medium Enterprises (SMEs) in the retail sector to adopt innovative technologies, one of which is cloud accounting. This study aims to analyze the effect of cloud accounting adoption on SME performance, both from financial and non-financial aspects. Using a multi-enterprise case study method, this research involved eight retail SMEs in three major Indonesian cities. Data were collected through interviews, observations, and document analysis, and then analyzed using an interpretive approach. The results showed that cloud accounting improved operational efficiency, financial reporting accuracy, and strategic decision-making. Financially, SMEs experienced a 17.3% decrease in average operating costs and an 8.2% increase in Return on Investment (ROI). Key factors for successful implementation include management commitment, employee training, and digital infrastructure readiness. This study recommends strategies to optimize cloud accounting adoption so that SMEs can be more adaptive to market changes and improve business competitiveness.

Pengaruh Earning Per Share (EPS), Return On Equity (ROE), Current Ratio (CR), Dan Debt To Equity Ratio (DER) Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Handinata, Priscillia; Rajagukguk, Ronald Hasudungan; Siahaan, Septony Benyamin
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9590

Industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia menghadapi berbagai tantangan, seperti fluktuasi harga komoditas, peningkatan biaya produksi, ketidakpastian ekonomi global, dan regulasi lingkungan yang semakin ketat. Kondisi ini berdampak pada penurunan harga saham dan melemahnya permintaan dari sektor hilir. Untuk bertahan, perusahaan dituntut untuk beradaptasi, berinovasi, serta meningkatkan efisiensi operasional. Dalam hal ini, investor memiliki peran penting karena menyediakan modal, mendorong efisiensi, serta meningkatkan daya saing dan pertumbuhan perusahaan. Harga saham menjadi indikator utama dalam pengambilan keputusan investasi karena mencerminkan nilai dan kinerja perusahaan. Beberapa faktor keuangan yang memengaruhi harga saham antara lain Earning Per Share (EPS), Return on Equity (ROE), Current Ratio (CR), dan Debt to Equity Ratio (DER). EPS dan ROE mencerminkan kemampuan perusahaan menghasilkan laba dan menggunakan modal secara efisien, CR menunjukkan kemampuan melunasi kewajiban jangka pendek, sedangkan DER mengindikasikan tingkat ketergantungan pada utang. DER yang tinggi bisa menurunkan minat investor karena menunjukkan risiko keuangan yang tinggi. Penelitian ini menggunakan purposive sampling dari 95 perusahaan sektor industri dasar dan kimia yang terdaftar di BEI periode 2019–2022. Sebanyak 36 perusahaan dikeluarkan karena tidak secara konsisten mempublikasikan laporan keuangan, sehingga jumlah sampel akhir adalah 59 perusahaan dengan total 236 data selama 4 tahun pengamatan. Hasil penelitian menunjukkan bahwa EPS, CR, dan DER berpengaruh signifikan secara parsial terhadap harga saham, sedangkan ROE tidak berpengaruh signifikan secara parsial. Secara simultan, EPS, ROE, CR, dan DER berpengaruh dan signifikan terhadap harga saham.

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