Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
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This Author published in this journals
All Journal Journal of Indonesian Management Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Muhammad Khoiri Luthfi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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.
Literature Review: Implementation of Good Corporate Governance Principles in Improving Company Performance Sihombing, Dona Olivia; Talitha Nabila; Muhammad Khoiri Luthfi; Renny Maisyarah
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.659

Abstract

This study aims to determine how the implementation of the principles of Good Corporate Governance (GCG) principles in improving company performance. this research is also proven to create good corporate governance and can improve company performance. the research method used is qualitative method. data collected from books, magazines, and articles published in various scientific journals. the results of this study prove that the implementation of GCG principles significantly affects the improvement of company performance, such as PT Kereta Api Indonesia (Persero), Bank Jatim Dr.Soetomo Branch, Bank Syariah Mandiri Sidoarjo Branch, PT Taspen (Persero) and Mui Yogyakarta Cash Waqf Board.
Co-Authors azzahra, an suci Dona Olivia Sihombing Maisyarah, Renny Nur Aliah Sihombing, Dona Olivia Silitonga, Juliarta Elisabeth Talitha Nabila