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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) DIJB (Diponegoro International Journal of Business) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara PLAKAT : Jurnal Pelayanan Kepada Masyarakat Journal of Management and Bussines (JOMB) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi KIAT Jurnal Akuntansi Keuangan dan Bisnis Journal of Applied Business and Technology Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Finance and Accounting Research Research in Accounting Journal

Mimelientesa Irman

Institut Bisnis Dan Teknologi Pelita Indonesia

Author-ID : 787101

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PERANCANGAN AKUNTANSI PADA TOKO AR Mimelientesa Irman; Delvi Fransiska
Bilancia : Jurnal Ilmiah Akuntansi Vol 1 No 1 (2017): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1525.521 KB)

The purpose of this research is to identify and analyze the appropriate accounting to be applied at the company because as a result of accounting is financial reports that can convey information that required by the owner so the owner can make a right decission. The data collection techniques done by surveys, interviews, and documentations. While the method of data analysis used is descriptive method. From the result of this study showed that the accounting on AR Shop is still not running effectively visible from AR shop that still could not present financial statements, and there are still some weaknesses that need to be considered and corrected for the achievement of corporate goals more effectively and efficiently. Tujuan penelitian ini untuk mengetahui dan menganalisis akuntansi yang sesuai untuk diterapkan pada perusahaan karena hasil dari akuntansi adalah laporan keuangan yang dapat menyampaikan informasi yang dibutuhkan oleh pemilik, sehingga pemilik bisa mengambil keputusan yang tepat. Adapun teknik pengumpulan data dilakukan dengan cara survei, wawancara, dan dokumentasi. Sedangkan metode analisis data yang digunakan adalah metode deskriptif. Dari hasil penelitian ini diperoleh bahwa akuntansi pada Toko AR masih belum berjalan dengan efektif terlihat dari Toko AR yang masih belum bisa menyajikan laporan keuangan, serta masih terdapat beberapa kelemahan yang perlu diperhatikan dan diperbaiki untuk pencapaian tujuan perusahaan dengan lebih efektif dan efisien.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PERUSAHAAN REAL ESTATE DAN PROPERTI DI BEI Mimelientesa Irman; Restu Hayati; Winany Winany
Bilancia : Jurnal Ilmiah Akuntansi Vol 3 No 3 (2019): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.467 KB)

This research aims was to determine the affect of asset structure, operating leverage, sales growth, profitability, firm size and liquidity to the capital structure of real estate and property companies in Indonesia. The samples taken were the companies listed on the real estate and property’s sector of Indonesia Stock Exchange period 2012 – 2016. The sample is determinated using purposive sampling so that the number of samples was 41 companies. Data collection technique on this research were literature study and internet access. The method used was multiple regression formula. The result showed that independent variables of this research, asset structure, operating leverage, sales growth, profitability, firm size and liquidity simultaneously affect to the capital structure. Partially, liquidity have significant negative influence to the capital structure. Meanwhile, asset structure, operating leverage, sales growth. profitability and firm size did not have any significant influence to capital structure of real estate and property companies in Indonesia Stock Exchange period 2012 – 2016. Tujuan penelitian ini adalah untuk mengetahui pengaruh struktur aktiva, operating leverage, pertumbuhan penjualan, profitabilitas, ukuran perusahaan dan likuiditas terhadap struktur modal perusahaan real estate and property di Indonesia. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar pada sektor properti dan real estate di Bursa Efek Indonesia periode 2012 - 2016. Sampel penelitian ditentukan menggunakan metode purposive sampling sehingga jumlah sampel sebanyak 41 perusahaan. Teknik pengumpulan data dalam penelitian ini adalah studi pustaka dan akses internet. Metode analisis data yang digunakan adalah regresi berganda. Hasil penelitian menunjukkan bahwa variabel independen dalam penelitian ini yaitu struktur aktiva, operating leverage, pertumbuhan penjualan, profitabilitas, ukuran perusahaan dan likuiditas secara simultan berpengaruh terhadap struktur modal. Secara parsial, variabel likuiditas berpengaruh negatif dan signifikan terhadap struktur modal. Sedangkan variabel lainnya yaitu struktur aktiva, operating leverage, pertumbuhan penjualan, profitabilitas dan ukuran perusahaan tidak berpengaruh dan tidak signifikan terhadap struktur modal pada perusahaan real estate and property di Bursa Efek Indonesia periode 2012 - 2016.

Moderasi Kepemilikan Manajerial Terhadap Faktor-Faktor Yang Mempengaruhi Income Smoothing Mimelientesa Irman; Linda Hetri Suriyanti; Hendra Wijaya
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2511

The objective of this study is to analyze of business strategy, company size and financial performance on income smoothing with managerial ownership as a moderating variable. The object of this research is the infrastructure, utility and transportation sector service companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used purposive sampling method and used Moderated Regression Analysis (MRA) method for The analytical. The number of samples used in this study were 32 companies. The results show that: Business strategy has no effect on income smoothing, Firm size has an effect on income smoothing, Financial performance has no effect on income smoothing, Managerial ownership is not able to moderate the effect of business strategy on income smoothing, Managerial ownership is not able to moderate the effect of firm size on income smoothing, Managerial ownership is not able to moderate the effect of financial performance on income smoothing.

Financial Inclusion as Mediator in the Relationship of Social Capital and Financial Literacy Towards Business Performance Mimelientesa Irman; Budiyanto Budiyanto; Suwitho Suwitho
JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Vol 8, No 1: JULY 2022
Publisher : Universitas Negeri Malang

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This study examines the performance problems of SMEs in the trade sector in Pekanbaru by using several internal company factors to build a competitive strategy. The study involved 300 SMEs consisting of 26 wholesalers and 274 retailers in Pekanbaru, Riau. This research adopted a structural equation model (SEM) approach with AMOS for hypothesis testing. The results indicate that social capital and financial literacy have a significant direct effect on the performance of the SMEs businesses in the trade sector in Pekanbaru. It implicates that social capital and financial literacy are two determining factors for the success of SMEs businesses. However, social capital does not affect business performance indirectly through the role of financial inclusion. Meanwhile, financial literacy in this study, directly or indirectly, through financial inclusion can improve the performance of SMEs businesses. This study shows that SMEs in the trade sector in Pekanbaru must continue to foster partnerships with existing associations, and they also need to be directed so as not to deviate from the common goal of advancing the SMEs businesses. Keywords: Financial Literacy, Financial Inclusion, SMEs’ Business Performance, Social Capital

Analysis of Factors that Influence Mandatory Annual Report Disclosures at The IDX Mining Company Mimelientesa Irman; Lisa Fitrianis
Journal of Management and Bussines (JOMB) Vol 1 No 2 (2019): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v1i2.815

This research aims to examine the influence of company size, company age, ownership structure and profitability on mandatory disclosures of mining company annual reports. The population in this research were all mining companies listed on the Indonesia Stock Exchange in 2013-2017, which were 41 companies. Sample selection was done by purposive sampling method and 14 selected companies were selected. The data used in this research was secondary data by collecting company annual reports from the Indonesia Stock Exchange website, www.idx.co.id. While the analytical method used are classical assumption and hypothesis testing and regression analysis. The results of this study show that the variable company size, company age, and profitability had an influence to mandatory disclosure of annual reports, while the ownership structure had not influence to mandatory disclosure of annual reports. All of independent variable in this research had an influence to mandatory disclosure of annual reports. Keyword : Company Size, Company Age, Ownership Structure, Profitability and Mandatory Disclosure.

Pengaruh Ukuran Perusahaan, ROA, DAR, Dan Reputasi Auditor terhadap Audit Delay Mimelientesa Irman
COSTING : Journal of Economic, Business and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

This study aims to analyze the factors that affect audit delay on manufacturing companies listed in Indonesia Stock Exchange. This test uses multiple linear regression model. Sample of this study are 20 companies in manufacturing sector. Observation period is 6 years from 2010 to 2015. Independent variables in this study consisted of company size, profitability, solvency, and auditors reputation which tested its influence on audit delay as dependent variable. The results showed that company size, profitability, solvency, and auditors reputation significantly influence on audit delay of manufacturing companies listed in Indonesia Stock Exchange period 2010 until 2015 Keywords: Firm size, ROA, DAR, Reputation Auditor and Audit Delay

Analisis Faktor Faktor yang Mempengaruhi Financial Literacy di Kalangan Mahasiswa Universitas Muhammadiyah Riau Pekanbaru Mimelientesa Irman
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Financial literacy is a basic need for everyone to avoid financial problems. This study aims to find out how the level of financial literacy students of Muhammadiyah University of Riau Pekanbaru. This research concerned were knowledge of personal finance, savings and loans, insurance and investment. Respondents in this study were 91 active students at Muhammadiyah University of Riau. The method used in this research is descriptive method and binary logistic test. The results showed that the students financial literacy influenced by GPA of students, while gender and work experience have no significant influence on student's financial literacy. Keywords: Financial Literacy, Gender, GPA, Work Experience

Analisis Pengaruh Jenis Kelamin, IPK, dan Pengalaman Kerja terhadap Tingkat Financial Literacy Mimelientesa Irman; Fadrul Fadrul
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Penelitian ini bertujuan untuk menguji factor jenis kelamin, IPK, dan pengalaman kerja berpengaruh terhadap tingkat literasi keuangan di kalangan mahasiswa S1 STIE Pelita Indonesia Pekanbaru. Responden yang diteliti adalah sebanyak 98 orang mahasiswa. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode uji. Untuk memperoleh data yang di perlukan maka digunakan pengumpulan data berupa angket. Dalam penelitian ini, jenis data yang digunakan adalah data primer dan data sekunder. Berdasarkan hasil uji Logistik Binier, hasil studi menunjukan bahwa faktor jenis kelamin dan IPK tidak berpengaruh terhadap tingkat literasi keuangan pada mahasiswa sedangkan faktor pengalaman kerja mempengaruhi tingkat literasi keuangan seorang mahasiswa. Kata kunci : literasi Keuangan, Jenis Kelamin, IPK, Pengalaman Kerja

Model Keterkaitan Nilai Perusahaan dan Return Saham Berbasis Rasio Keuangan Pada Industri Pulp dan Kertas Okalesa Okalesa; Onny Setiawan; Mimelientesa Irman; Ria Darmasari
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1531

Seorang investor yang ingin melakukan investasi di pasar modal, tentunya mengharapkan return yang tinggi dengan risiko yang kecil. Sebelum melakukan investasi, investor akan memperhatikan bagaimana nilai suatu perusahaan di mata pasar. Namun, selain harga saham, nilai perusahaan maupun return saham dapat dipengaruhi oleh beberapa faktor yang salah satu diantaranya adalah kinerja keuangan perusahaan. Penelitian ini bertujuan untuk menguji pengaruh Current Ratio, Debt To Equity Ratio dan Return on Asset terhadap Nilai Perusahaan (Tobin’s Q) dan ReturnSaham. Sampel yang digunakan adalah perusahaan manufaktur sub sektor pulp dan kertas periode 2012-2017 yang terdaftar di Bursa Efek Indonesia dengan menggunakan teknik sampling purposive sampling. Teknik analisis data yang digunakan adalah analisis jalur menggunakan WarpPLS 4.0. Hasil pengujian hipotesis menunjukkan bahwa Current Ratio berpengaruh negatif signifikan terhadap Nilai Perusahaan dan berpengaruh positif tidak signifikan terhadap Return Saham. Debt to Equity Ratio berpengaruh negatif signifikan terhadap Nilai Perusahaan dan berpengaruh negatif tidak signifikan terhadap Return Saham. Return on Asset berpengaruh positif signifikan terhadap Nilai Perusahaan dan Return Saham. Sedangkan Nilai Perusahaan berpengaruh negatif signifikan terhadap Return Saham. Kata Kunci : Current Ratio, Debt to Equity Ratio, Return On Asset, Nilai Perusahaan, Tobin’s Q, Return Saham, WarpPLS

Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan dan Rasio Hutang terhadap Tingkat Pengembalian Aset Pada Perusahaan Plastik dan Kemasan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2017 Mimelientesa Irman; Abel Iswara
Jurnal Ekonomi KIAT Vol. 30 No. 1 (2019): Juni 2019
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2019.vol30(1).3881

The purpose of this study was to analyze the positive effect of Cash Turnover, Receivables Turnover, Inventory Turnover and Debt to Equtity Ratio influence to the profitability of the Plastics & Packaging companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2017 periods. The sample are 9 companies which have been selected by using purposive sampling. The financial statement data has been obtained from the Indonesia Stock Exchange (IDX). The analyze using multiple linear regression analysis with the applicatin instrument of SPSS 19.0. Results showed that simultaneous Cash Turnover, Receivables Turnover, Inventory Turnover and Debt to Equtity Ratio have effects toward Return On Assets. While partialt, it was only Debt to Equtity Ratio have effect on Return On Assets. Cash Turnover, Receivables Turnover and Inventory Turnover didn’t have effect on Return On Assets.

Co-Authors Abel Iswara Achmad Tavip Junaedi Adriyanti Agustina Putri, Adriyanti Agustina Ahmad Zulkarnain Estu Andi Andi Andi Andi Angie Juventia Anton Anton Anton Anton Anton Aprila, Bord Nandre Astri Ayu Purwati Astri Ayu Purwati Budiyanto Budiyanto Candra, Sherly Alexa Darmasari, Ria Delvi Fransiska Desi Lestari Desi Mardianty Desinta Tania Tania Desnelita, Yenny Dewita, Isma Dian Wahyuni Dinda, Meivina Diputra, Dharma Okta Eddy, Pujiono Elisabeth Romatua Sinaga Erwin Agus Suhendra Estu, Ahmad Zulkarnain Evelyn Wijaya Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul, Fadrul Febriansyah, Erwin Felisia Thalia Fitriyani Fitriyani Fransisca, Luciana Gilang Satria Guinata Halim, Adi Gusman Hamzah Hamzah Hamzah, Muhammad Luthfi Harry Patuan Panjaitan Hasibuan, Rezki Purnama Sari Haugesti Diana Hendra Wijaya Hinggo, Hichmaed Tachta Imatul Khaira Irena Shannan Jessica Jansaris Othneil Purba Jayawarsa, A.A. Ketut Johan Johan Kitty Kitty Lanskyaris, Bruce Laras Salsabilla Layla Hafni Linda Hetri Suryani Linda Hetri Suryanti Lintang Nur Agia Lintang Nur Agia Lisa Fitrianis Lukas Lukas Mega Yuli Fujiana Muhammad Luthfi Hamzah Muhammad Rizki Nicholas Renaldo Noor, Murniati Novita Yulia Putri Nur Fadjrih Asyik Okalesa Okalesa Okalesa Okalesa Okalesa Okalesa Okalesa, Okalesa Onny Setiawan Onny Setywan Pamuji Hari Santoso Pratomo Aji Saputro Pujiono Pujiono Purnama, Intan Purwati, Astri Ayu Rahman, Sarli Restu Hayati Restu Hayati Ria Darmasari Rini Andrea Salleh, Mohd Fairuz Md. Salsabilla, Laras Santoso, Pamuji Hari Sari, Meylana Permata Sarli Rahman Sarli Rahman Sella, Tommy Setyawan, Onny Sherin Tanili Silfi Putri Anjani Silvi, Silvi Silvia Sari Sitompul Silvilia Iman Sari SRI RAHAYU Suci, Rama Gita Sugestih, Dea' Stri Suharti Suharti Suharti Suharti Suriati Suriati Suriyanti, Linda Hetri Suryati Suryati Susan Suwitho, Suwitho SUYONO Suyono Suyono Syahputra, Hidayat Syerli Lim Syukri Hadi Syukri Hadi Teddy Chandra Theresia Lidya Samosir Vincensius Reynata Viona Azani Viven Chandra Vivi Wulansari Wati, Yenny Winany Winany Yeni, Elfita Yenny Wati Yenny Wati Yenny Wati Yusrizal Yusrizal Yusrizal Yusrizal2, Yusrizal

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