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All Journal Buletin Ilmiah Nagari Membangun JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) International Journal of Financial, Accounting, and Management Jurnal Ilmiah Akuntansi Kesatuan SENTRI: Jurnal Riset Ilmiah
Barus, Irene Sukma Lestari
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Veterinary Other

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The Effect of Company Size on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange Barus, Irene Sukma Lestari; Rusdi, Muhammad Adhi; Apriwandi, Apriwandi; Purnamasari, Dyah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2796

Abstract

This is study aims to determine how the influence of company valuation on the development of profit in manufacturing companies in the Consumer Goods Industry listed on the Indonesia Stock Exchange period 2015-2019. The research method used in this study is a quantitative method. Where sampling techniques using purposive sampling method.The number of tests in this subject was measured against 23 manufacturing companies in the consumer goods industry division listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. While the testing strategy used in this study is repeated testing of company data at a significance level of 5%. Program used in analyzing data using Program Eviews 12. Based on the results of the study showed that the value of the Company (X) has an effect on profit growth in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2015-2019. While simultaneously showing that the value of the company and the value of the company has an effect on profit growth in manufacturing companies in the consumer goods industry segment listed on the Indonesia Stock Exchange for the period 2015-2019.
Pengaruh Corporate Risk, Profitabilitas terhadap Tax Avoidance pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Barus, Irene Sukma Lestari; Winiasih, Shelma Alya; Sugianto, Paulus; Mulyati, Yati
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 10 (2025): SENTRI : Jurnal Riset Ilmiah, Oktober 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i10.4628

Abstract

This study aims to determine how the influence of Corporate Risk, profitability, on Tax Avoidance on property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023. This research is motivated by the unstable condition of the company, which sometimes has an increase and a decrease in the variable Corporate Risk and profitability. The method of data collection used in this study is the documentation method. The sample determination technique used in this study is a purposive sampling technique. The number of samples in this study amounted to 92 property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023. The method of analysis used in this study is regression analysis of panel data at the significance level of 5%. The Program used in analyzing data is Eviews. The results of the study partially show that Corporate Risk (X1) has no effect on Tax Avoidance in property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023. Profitability (X2) affects Tax Avoidance in property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023, while simultaneously showing that Corporate Risk and profitability affect Tax Avoidance in property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023.
EDUKASI KONSEP AKUNTANSI HIJAU UNTUK USAHA BERKELANJUTAN DENGAN PEMANFAATAN LIMBAH DI DESA MEKAR MANIK KECAMATAN CIMENYAN KABUPATEN BANDUNG Barus, Irene Sukma Lestari; Apriwandi, Apriwandi; Christine, Debbie; Arsalan, Syakieb; Wulandari, Kartika
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 3 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i3.621

Abstract

This study aims to introduce and analyze the application of green accounting principles in sustainable business practices, particularly through the utilization of organic waste as a strategy to support environmental sustainability and economic development. Employing a qualitative descriptive approach, the study involved Focus Group Discussions (FGDs) and in-depth interviews with small business owners in Mekarmanik Village, Bandung, alongside field observations to gain insights into the benefits of green accounting. Findings indicate that implementing green accounting not only enhances operational efficiency through improved waste management and resource savings but also generates new economic opportunities by converting waste into value-added products, such as organic fertilizers and alternative raw materials. This approach strengthens the competitive edge and capacity of small businesses to grow sustainably while preserving environmental balance. Furthermore, the program has successfully raised awareness among small businesses about waste processing, leading to the creation of economically valuable products, improved agricultural productivity, and enhanced public health and well-being, in alignment with the Sustainable Development Goals (SDGs). Additionally, business owners recognized that this initiative supports government efforts in poverty alleviation, hunger reduction, and the production of natural, healthy products. Recommendations from this study include ongoing monitoring by community engagement teams to ensure consistency in waste recycling practices, provision of land for waste management for businesses demonstrating success in waste processing, expansion of the program to sectors beyond agriculture, and encouragement for local governments to activate Women Farmers’ Groups (KWT) as centers for enterprise development and organic waste processing.
The Effect of Time Budget Pressure and Auditor’s Competency on Audit Quality Rosadi, Yuda Muhamad Rizkia; Barus, Irene Sukma Lestari
International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i3.346

Abstract

Purpose: This study aims to determine the effect of time budget pressure and auditor’s competency on audit quality. Research Methodology: The sample used in this study were auditors who work at the Public Accounting Firm in Bandung, Indonesia, and 48 auditors were asked to be respondents. The primary data was obtained by distributing questionnaires. This study uses a non-probability sampling method with a purposive sampling technique and multiple linear regression analysis methods using the Statistical Program for Society Science (SPSS) software. Results: Based on the research results, it can be concluded that the variable time budget pressure and auditor’s competence partially have a positive and significant effect on audit quality. Limitations: The limitation of this study is the variables studied consisted of only 2 (two) variables, namely time budget pressure and auditor competence. The questionnaire is distributed only to auditors who work at the Public Accounting Firm in Bandung, Indonesia. Contribution: Author, Auditor, Public Accounting Firm in Bandung City
Predicting Indonesia Banking Financial Distress Using Ibar Z-Score Before and After Covid 19 Barus, Irene Sukma Lestari; Sarumpet, Tetty Lasniroha; Bayunitri, Bunga Indah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4890

Abstract

Financial distress poses a significant threat to the stability of the banking sector, especially during periods of economic uncertainty such as the Covid-19 pandemic. This study examines financial distress in Indonesian commercial banks before and during the pandemic using the IBAR Z-Score model, which integrates CAMEL and RGEC indicators. Employing a quantitative explanatory approach with panel data from 32 banks, analyses included paired t-tests, multivariate discriminant analysis, and binary logistic regression. Findings show that 68.75% of banks were distressed pre-pandemic, decreasing to 56.25% during the pandemic, with no significant overall difference between periods. Non-Performing Loans (NPL) consistently emerged as the key distress determinant, alongside Loan to Deposit Ratio (LDR), leverage, return on equity, and Capital Adequacy Ratio (CAR) pre-pandemic, and LDR, NPL, and return on assets during the pandemic. The IBAR Z-Score demonstrated high accuracy and sensitivity to systemic shocks, confirming its utility as an early warning tool. The results offer empirical support for regulators to enhance risk-based supervision and suggest incorporating macroeconomic indicators in future predictive models, contributing to both theory and practice in banking risk management.
Co-Authors Apriwandi . Arsalan, Syakieb Bayunitri, Bunga Indah Christine, Debbie Dyah Purnamasari Kartika Wulandari Paulus Sugianto, Paulus Rosadi, Yuda Muhamad Rizkia Rusdi, Muhammad Adhi Sarumpet, Tetty Lasniroha Winiasih, Shelma Alya Yati Mulyati, Yati