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All Journal Journal of Indonesian Management Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Journal of Advances in Accounting, Economics, and Management
Silitonga, Juliarta Elisabeth
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Factors Affecting Firm Value Silitonga, Juliarta Elisabeth; Talitha Nabila; Muhammad Khoiri Luthfi; Dona Olivia Sihombing; An Suci Azzahra
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i3.550

Abstract

This Study aims to analyze the effect of Debt to Equity Ratio (DER), Divident Payout Ratio (DPR) and Price to Book Value (PBV) on firm value in the energy sector listed on the Indonesia Stock Exchange. Using data for the period 2019 to 2023 as a sample, this study examines the relationship between these three financial ratios and firm value as measured by Price to Book Value (PBV). The analysis methods used are classical assumption test, multiple linear regression, descriptive statistics, coefficients of determinations, t test and f test to determine the significant effect of each variable on firm value.
Literature Study of Fixed Asset Depreciation Calculation On Profit In Financial Statements Silitonga, Juliarta Elisabeth; Sihombing, Dona Olivia; Talitha Nabila; Muhammad Khoiri Luthfi; Nur Aliah
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2030

Abstract

Depreciation of fixed assets is an important element of accounting that has a significant impact on financial reporting, especially profit reporting. The purpose of this study is to analyze the calculation of depreciation of fixed assets and its impact on reported profit. Consider different depreciation methods, such as the straight-line method, declining balance method, and production unit method, to understand how each method affects cost allocation and income statement results. In addition, this study also discusses the relevance of Statement of Financial Accounting Standards (PSAK) no. 16 Shows the effect of recognizing depreciation expense and tax obligations due to the recognition of depreciation expense. The results of the analysis show that choosing the right depreciation method not only affects net income, but also plays an important role in asset management and corporate strategic decision-making. Therefore, an in-depth understanding of fixed asset depreciation is essential for managers to develop investment strategies and comply with accounting standards.
Effect of Fraud Triangle on Financial Statement Fraud (Empirical Study on Transportation and Logistics Subsector Companies on the Indonesia Stock Exchange for the Period 2021-2024) Silitonga, Juliarta Elisabeth; Nabila, Talitha; Sihombing, Dona Olivia; Luthfi, Muhammad Khoiri; Azzahra, An Suci
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.728

Abstract

This study aims to analyze the effect of the Fraud Triangle consisting of pressure, opportunity, and rationalization on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Financial statement fraud is a form of manipulation that can harm investors and damage the integrity of the capital market. The research method used is quantitative with an emphasis on empirical studies. The data used are financial reports and annual reports of companies sampled as many as 12 companies using financial reports for 2021-2024 using purposive sampling method. The analysis technique used is multiple regression to determine the effect of each variable in the Fraud Triangle, namely DER, TATO and ROE on the condition of the financial statements evaluated using the Beneish M-Score. Research findings, pressure and opportunity have a significant impact on the state of financial statement fraud, while rationalization does not have a significant impact on financial statements which provides important implications for regulators and business people to improve internal monitoring and   development to prevent the occurrence of financial statement conditions.
The Effect of Financial Statements on Investment Decisions: Case Study of 10 Public Companies Silitonga, Juliarta Elisabeth; Izzati, Dina; Zahrani, Vista Alisha; Panggabean, Fitri Yani
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.742

Abstract

This study aims to analyze the influence of financial statements on investment decisions in public companies in Indonesia. Using a qualitative approach through a case study method, this research examines ten companies listed on the Indonesia Stock Exchange. Data were collected through documentation studies of financial statements and relevant scientific publications. The results show that financial reports that are prepared transparently, accurately, and on time have an important role in building investor confidence. In addition, good financial reports can improve capital allocation efficiency and support company growth. Each company studied revealed that the quality of the financial information presented has a direct impact on investment decisions made by investors, both individual and institutional. This research confirms the importance of financial statements as a strategic communication tool between companies and stakeholders. Thus, financial reports contribute to creating a healthy and sustainable investment climate.
Analisis Penerapan Akuntansi Pada Usaha Mikro Kecil Menengah: (Studi Kasus Siomay Buah Hati) Silitonga, Juliarta Elisabeth; Sihombing, Dona Olivia; Nabila, Talitha; Luthfi, Muhammad Khoiri; Franita, Riska
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1149

Abstract

Studi ini meneliti penerapan akuntansi di UMKM dengan fokus kasus pada Siomay Buah Hati. Metode kualitatif digunakan untuk memahami cara pencatatan keuangan dan praktik akuntansi yang diterapkan. Pengumpulan data dilakukan melalui wawancara, observasi, dan pengumpulan dokumen. Temuan penelitian menunjukkan bahwa pencatatan keuangan masih bersifat sederhana, lebih terfokus pada arus kas, dan belum sepenuhnya mengikuti standar akuntansi yang ada. Tantangan utama yang dihadapi termasuk kurangnya sumber daya manusia dan anggapan bahwa sistem akuntansi yang rumit tidak dibutuhkan. Penelitian ini menyarankan agar SAK EMKM disederhanakan dan digelar pelatihan akuntansi bagi para pelaku UMKM.
Co-Authors azzahra, an suci Dona Olivia Sihombing Fitri Yani Panggabean Franita, Riska Izzati, Dina Muhammad Khoiri Luthfi Muhammad Luthfi Nabila, Talitha Nur Aliah Sihombing, Dona Olivia Talitha Nabila Zahrani, Vista Alisha