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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
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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PENGARUH AUDIT TENURE, KOMPLEKSITAS OPERASI PERUSAHAAN, TOTAL ASET, SOLVABILITAS, DAN PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022 Irman, Mimelientesa; Candra, Sherly Alexa; Suriyanti, Linda Hetri
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 2 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i2.4462

Abstract

ABSTRACT This study aims to determine the effect of audit tenure, complexity of company operations, total assets, solvency, and profitability on audit delay in non-primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research uses secondary data where the data obtained comes from the company's financial statements. The data collection technique in this study is purposive sampling technique. The number of samples in this study was 91 companies. The method of completing this research uses quantitative analysis techniques using SmartPLS software. From this study, it is concluded that the Audit Tenure variable has a negative effect on Audit Delay. As for the complexity of the company's operations, Total Assets, Debt to Asset Ratio (DAR), and Return on Asset (ROA) have no effect on Audit Delay. Keywords: Audit Delay, Audit Tenure, Complexity of Company Operations, Total Assets, Debt to Asset Ratio (DAR), Return on Asset (ROA). ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh audit tenure, kompleksitas operasi perusahaan, total aset, solvabilitas, dan profitabilitas terhadap audit delay pada perusahaan sektor barang konsumen non-primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Penelitian ini menggunakan data sekunder di mana data diperoleh berasal dari laporan keuangan perusahaan. Teknik pengumpulan data dalam penelitian ini adalah teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 91 emiten. Metode penyelesaian penelitian ini menggunakan teknik analisis kuantitatif dengan menggunakan software SmartPLS. Dari penelitian ini disimpulkan bahwa variabel Audit Tenure berpengaruh negatif terhadap Audit Delay. Sedangkan untuk Kompleksitas Operasi Perusahaan, Total Aset, Debt to Asset Ratio (DAR), dan Return on Asset (ROA) tidak berpengaruh terhadap Audit Delay. Kata Kunci: Audit Delay, Audit Tenure, Kompleksitas Operasi Perusahaan, Total Aset, Debt to Asset Ratio (DAR), Return on Asset (ROA).
FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN PADA PERUSAHAAN DI BURSA EFEK INDONESIA Hinggo, Hichmaed Tachta; Irman, Mimelientesa
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 4 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i4.4042

Abstract

ABSTRACT The main purpose of this research is to determine the effect of free cash flow, return on asset and investment opportunity cost on dividend policy and value of the firm. The value of firm is a situation which describe the confidence of the public or investor to the company. Sampel used in this research is 41 companies sub sector property and real estate that is listed in Bursa Efek Indonesia from 2016-2020. Sampling method used is purposive sampling. Methods of data analysis is multiple linear regression with SPSS v. 16. Independent variable is free cash flow, return on asset and investment opportunity cost. The dependent variable is dividend policy and value of firm. This research adduce that return on asset and investment opportunity cost has positive significant effect on dividend policy and the value of the firm, dividend policy has positive significant effect on the value of the firm, which free cash flow has no effect on dividend policy and the value of the firm. Keywords: Free Cash Flow, Return On Asset, Investment Opportunity Cost, Dividend Policy, The Value Of The Firm. ABSTRAK Penelitian ini bertujuan untuk menganalisis bagaimana adalah free cash flow, return on asset dan investment opportunity cost terhadap kebijakan dividend an nilai perusahaan. Nilai perusahaan adalah suatu keadaan yang mencerminkan kepercayaan masyarakat atau investor terhadap perusahaan tersebut. Sampel yang digunakan dalam penelitian ini adalah 41 perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2016-2020. Penentuan sampel menggunakan metode purposive sampling dan teknik analisis data yang digunakan adalah regresi linier berganda dengan SPSS v.16. Variabel Independen adalah free cash flow, return on asset dan investment opportunity cost yang diuji pengaruhnya terhadap kebijakan dividend dan nilai perusahaan sebagai variabel dependen. Hasil penelitian ini menunjukkan bahwa return on asset dan investment opportunity cost berpengaruh positif signifikan terhadap kebijakan dividend dan nilai perusahaan, kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan free cash flow tidak berpengaruh terhadap kebijakan dividend dan nilai perusahaan. Kata kunci : Free Cash Flow (FCF), Return On Asset (ROA), Investment Opportunity Cost (IOS), Kebijakan Dividend, Nilai Perusahaan.
Implementasi Teknologi Digital pada Pengelolaan UMKM Cahaya Kemilau (Pengrajin Tenun Songket Melayu Riau) Purwati, Astri Ayu; Hamzah, Muhammad Luthfi; Irman, Mimelientesa; Rahman, Sarli
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 1 (2023): Volume 7 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i1.18749

Abstract

Cahaya Kemilau is one of the UMKM craftsmen of Riau Malay songket weaving in Pekanbaru. Some of the partner problems in this activity consist of: 1) production equipment that is still inadequate to increase production output, 2) traditional recording system that allows human error and is difficult to control, 3) traditional marketing system so that it has not touched potential customers from out of town to abroad. Some of the solutions offered to partners to solve existing problems include: 1) Adding weaving equipment 2) Designing an Android-based sales system 9) Making digital marketing (websites, social media and e-commerce of light sheen). Through this activity, several problems that became a priority for Cahaya Kemilau in producing Riau Malay songket weaving and also expanding its market distribution have been resolved with the presence of weaving equipment assistance that has been provided to seek to increase weaving production. For digital-based sales, currently Tenun Cahaya Kemilau is able to do marketing throughout the archipelago and even from outside Indonesia through online sales of websites, shopee and Instagram. Management management has become even better with the existence of an Android-based sales system. Traditional financial records, which were originally very vulnerable to missing records and human errors, are now easier to manage and monitor properly by the management.
THE EFFECT OF PROFITABILITY, LEVERAGE, FIRM SIZE AND SALES GROWTH ON DIVIDEND POLICY IN NON-CYCLICAL CONSUMER SECTOR COMPANIES LISTED ON THE IDX Irman, Mimelientesa; Okalesa, Okalesa; Hadi, Syukri; Dewita, Isma
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5658

Abstract

This study aimed to determine the effect of profitability, leverage, firm size, and sales growth on dividend policy in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study used secondary data with a purposive sampling technique, and a sample size of 20 companies was selected. The analytical methods used included descriptive analysis, multicollinearity testing, and hypothesis testing, processed using the Smart PLS version 4.0 application. The study concluded that profitability and sales growth have a positive and significant effect on dividend policy. Leverage and firm size, on the other hand, do not significantly influence dividend policy. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan, dan pertumbuhan penjualan terhadap kebijakan dividen pada perusahaan sektor konsumen non-primer yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penelitian ini menggunakan data sekunder dengan teknik purposive sampling, dan ukuran sampel yang dipilih adalah 20 perusahaan. Metode analisis yang digunakan meliputi analisis deskriptif, pengujian multikolinearitas, dan pengujian hipotesis, yang diolah menggunakan aplikasi Smart PLS versi 4.0. Penelitian ini menyimpulkan bahwa profitabilitas dan pertumbuhan penjualan memiliki pengaruh positif dan signifikan terhadap kebijakan dividen. Leverage dan ukuran perusahaan, di sisi lain, tidak berpengaruh signifikan terhadap kebijakan dividen.
PENGARUH GREEN ACCOUNTING, PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN Irman, Mimelientesa; Okalesa, Okalesa; Dewita, Isma
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 10 No. 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5643

Abstract

This research purposed to determine the effect of green accounting, profitability, corporate social responsibility and intellectual capital their effect on firm value in basic materials companies listed on the Indonesia Stock Exchange for the 2017-2022 period. This study uses secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained were 19 companies. The analysis method of this research uses descriptive analysis and several types of evaluation usedf SmartPLS software. From this research, it was concluded that green accounting, profitability, corporate social responsibility and intellectual capital do not have a significant effect on the firm value. Penelitian ini bertujuan untuk mengetahui pengaruh green accounting, profitabilitas, corporate social responsibility dan intellectual capital terhadap nilai perusahaan pada perusahaan sektor barang baku yang terdaftar di bursa efek indonesia pada tahun 2017-2022. Penelitian ini menggunakan data sekunder. Teknik sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 19 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif serta beberapa jenis evaluasi dengan menggunakan bantuan software SmartPLS. Dari penelitian ini diperoleh kesimpulan bahwa green accounting, profitabilitas, corporate social responsibility dan intellectual capital tidak memiliki pengaruh yang signifikan nilai perusahaan.
Pelatihan Praktek Pembuatan Laporan Keuangan dan Perpajakan UMKM Provinsi Riau Irman, Mimelientesa; Darmasari, Ria; Santoso, Pamuji Hari; Okalesa, Okalesa; Yusrizal, Yusrizal; Anton, Anton
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2025): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v5i2.5705

Abstract

In the era of globalization and technological advancement, the role of MSMEs in the economy is becoming increasingly important. However, the inability of MSMEs to prepare financial reports and fulfill their tax obligations results in difficulties accessing capital. MSMEs are unable to meet the requirements for obtaining capital through banks or other financial institutions. The purpose of this community service is to provide literacy to individual taxpayers (MSMEs) who have not properly fulfilled their tax obligations, particularly regarding the changes from Government Regulation 23 of 2018 to the 2020 Harmonization of Tax Regulations (HPP) Law. The methods used were counseling and outreach regarding taxation and financial reporting for MSMEs. The results of the discussion revealed that the non-taxable gross turnover limit is IDR 500,000,000, in accordance with the 2020 Harmonization of Tax Regulations (HPP) Law.
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 Hadi, Syukri 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 Setyawan 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 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