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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Pengabdian Masyarakat AbdiMas Golden Ratio of Finance Management Economic Reviews Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Royhisar Martahan Simanungkalit
Esa Unggul University
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENYUSUNAN LAPORAN KEUANGAN WIRAUSAHA DI KELURAHAN BABELAN BEKASI Hisar, Roy; Suharna, Jaka; Silitonga, Evalina; Cahyadi, Lukman; Satriawan, Agus
Jurnal Pengabdian Masyarakat AbdiMas Vol 8, No 03 (2022): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v8i03.5212

Abstract

Pengembangan usaha kecil sangat diperlukan untuk menjadikannya kuat, baik pengembangan yang berkaitan dengan eksternal perusahaan maupun di dalam mengelola internal perusahaan. Dilihat dari sisi internal perusahaan, pengelolaan usaha kecil masih menganggap bahwa proses akuntansi masih tidak terlalu penting untuk diterapkan. Khalayak sasaran strategis yang dilibatkan dalam kegiatan pengabdian pada masyarakat ini adalah warga RW 022 Kelurahan Babelan yang berjumlah 17 orang. Pemilihan sasaran tersebut adalah karena  kebanyakan mengelola usaha yang tergolong pada usaha kecil dan menengah dan masih belum mempunyai kemampuan menyusun laporan keuangan sesuai standar yang ada. Program pengabdian pada masyarakat ini melibatkan Universitas Esa Unggul Fakultas Ekonomi dan Bisnis, dan Rukun Warga 022 Kelurahan Babelan Bekasi. Pada pelaksanaan pengabdian tentang pelatihan ini dirasakan sangat bermanfaat bagi peserta pelatihan. Koordinasi dan kerjasama yang dilakukan antara  Warga  dalam hal ini pelaksana kegiatan, sudah sangat baik. Pihak Rukun Warga  sangat menyambut kegiatan yang dapat meningkatkan kemampuan para warga nya melalui kerja sama dengan pihak Fakultas Ekonomi & Bisnis Universitas Esa Unggul, terutama yang berkaitan dengan pendidikan dan pelatihan Kata kunci : laporan keuangan, wirausaha, usaha kecil
Effect of Profitability, Business Risk, and Intellectual Capital on Company Value Utomo, Teguh; Simanungkalit, Royhisar Martahan
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i2.28627

Abstract

This study aims to partially determine the effect of profitability, business risk and intellectual capital on company value. The study population was determined through the annual reports of property & real estate sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period, totaling 93 companies. The study samples were selected using purposive sampling technique, in this case only selecting companies that consistently issued annual reports along with profit performance during the study period, which obtained 13 companies. The data analyzed here were secondary data. Regarding variable assessment, company value referred to the Price Book Value (PBV) proxy and profitability referred to the Return on Assets (ROA) proxy which was calculated by dividing net profit by total assets as a measure of profitability ratio. In addition, business risk referred to the proxy of natural logarithm of the standard deviation of Earnings Before Interest and Taxes (EBIT) and intellectual capital referred to the Value Added Intellectual Capital (VAIC) proxy which was calculated using the Value Added of Capital Employed (VACA) plus the Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA). Data were analysed through descriptive analysis and panel data regression analysis techniques using the Eviews software. The study results revealed that profitability had a positive effect on company value. In contrast, business risk and intellectual capital had no effect on company value.
Evaluating Financial Health in Indonesia's Infrastructure Sector: The Impact of Capital Structure, Liquidity, and Firm Size Simanungkalit, Royhisar Martahan; Anugrah, Faisal; Jumono, Sapto; Adhikara, Muhammad Fachruddin Arrozi; Munandar, Agus; Suharna, Jaka
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1059

Abstract

This study analyzes the effect of capital structure, liquidity, and company size on financial performance. In this study, there are three independent variables, namely capital structure as measured by DER, liquidity as measured by Current Ratio, and company size as measured by total assets, and one dependent variable, namely financial performance as measured by ROA. The object of this research is infrastructure sector companies listed on the Indonesia Stock Exchange from 2021 to 2023 using secondary data, namely the companies' financial statements. The sampling technique in this study used a purposive sampling technique, with the number of samples obtained being 32 companies for 3 years, making a total of 96 sample data points. This study uses multiple linear regression analysis methods by conducting hypothesis testing to see its effect on financial performance. The results showed that the capital structure and liquidity variables negatively affected financial performance, while the company size variable did not affect the company's financial performance. This research can also be a consideration for companies to optimize capital structure management and increase company liquidity. The combination of debt and equity will be able to maximize profitability. Decisions regarding the use of debt must consider the risks that may arise as well as the potential return on investment. Thus, the company can improve its financial performance and provide positive signals to investors.
Pengaruh Kualitas Audit, Tata Kelola Perusahaan, Tingkat Utang, dan Ukuran Perusahaan Terhadap Intergritas Laporan Keuangan Thito Hermawan; Royhisar Martahan Simanungkalit
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.517

Abstract

The purpose of this research is useful for empirically reviewing the impact of audit quality, corporate governance, leverage, and company size on the integrity of financial statements. There are independent variables including audit quality using the Big Four or Non-Big Four assessment, corporate governance used, namely independent commissioners from the percentage of how many independent commissioners and audit committees there are in an entity, the level of debt using the Debt to Asset Ratio, and company size using the natural logarithm of total assets and the dependent variable is the integrity of financial statements using Accounting Conservatism. The sample in the research is entities in the IDX 30 group listed on the IDX for the 2020-2022 period. This study obtained secondary data from the financial statements of 30 entities reduced through purposive sampling method resulting in 17 entities that met the research sample requirements, resulting in a total sample size of 51 data. This research method with descriptive statistical tests followed by classical assumption tests which include normality, multicollinearity, autocorrelation and heteroscedasticity. Furthermore, rise testing using regression equation analysis is continued by testing the hypothesis of how the independent variables affect the dependent. The test uses simultaneous test (F test), Coefficient of determination test and T-Statistic test (partial). Based on the findings of this study conducted by researchers, it was found that audit quality, corporate governance, and company size provide positive results that significantly affect the integrity of financial statements, and leverage has a negative impact that significantly affects the integrity of financial statements.
Pengaruh Kepemilikan Institusional, Komisaris Independen, dan Komite Audit pada Penghindaran Pajak Perusahaan Hakim, Alif; Royhisar Martahan Simanungkalit
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5887

Abstract

This study aims to examine the effect of Institutional Ownership, Independent Commissioners, and Audit Committees partially on Tax Avoidance. The approach to this study is quantitative. This study uses data from companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 - 2023 which are on the Main Listing Board in the health sector. Sampling was carried out by purposive sampling with the criteria of routinely reporting annual reports from 2019 - 2023 from health companies with the period January to December. In this study, there were 16 companies that met the sample with a total of 70 observation data. Measurement of Institutional Ownership is by dividing the proportion of shares owned by the number of shares issued. Independent commissioners are measured by calculating independent commissioners by the total number of commissioners. The audit committee is measured by calculating the number of audit committee meetings per year. Tax avoidance is measured using the Effective Tax Rate (ETR) by dividing income tax burden by profit before tax. The inferential analysis technique of this study uses panel data regression analysis technique with the help of Eviews 12 statistical application. The results of the study indicate that Institutional Ownership has no effect on Tax Avoidance, so the first hypothesis is not proven. The proportion of Independent Commissioners has no effect on Tax Avoidance, so the second hypothesis is not proven. The Audit Committee has no effect on Tax Avoidance, so the third hypothesis is not proven.  
Co-Authors Adhikara, Muhammad Fachruddin Arrozi Agus Munandar, Agus Anugrah, Faisal Hakim, Alif Nazruddin Safaat H Sapto Jumono Satriawan, Agus Silitonga, Evalina Suharna, Jaka Thito Hermawan Utomo, Teguh