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All Journal Akuntansi Prima Jurnal Pengabdian Masyarakat Inovasi
Benget, Jhon Lismart
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Economics, Econometrics & Finance Environmental Science Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI munthe, Herlin; Benget, Jhon Lismart; Simorangkir, Else Rohayu
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.2517

Abstract

Informasi keuangan merupakan salah satu kebutuhan penting bagi investor. Perkembangan teknologi komunikasi yang begitu pesat dapat dimanfaatkan perusahaan untuk menyampaikan informasi yang dibutuhkan para investor dengan lebih mudah dan cepat. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi pelaporan keuangan perusahaan di bursa efek indonesia oleh perusahaan manufakturyang terdaftar dibursa efek Indonesia. Variabel penelitian yang digunakan adalah current ratio, profitabilitas yaitu return on asset. Penelitian ini dilakukan dengan metode survey terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013- 2015. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah stratified random sampling. Hasil penelitian menunjukkan bahwa hanya current ratioperusahaan yang berpengaruh posirif terhadap pengungkapan laporan keuangan perusahaan dan profitabilitas berpengaruh negatif terhadap pengungkapan laporan keuangan perusahaan..
PENGARUH FUNDAMENTAL BANK TERHADAP RETURN ON ASET PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 – 2023 Hutahaean, Thomas F Hutahaean; Benget, Jhon Lismart; Sihombing, Riondi Solomon Zugia
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.5089

Abstract

The research results based on a simultaneous test (F test) state that the CAR, BOPO, LDR, NPL variables simultaneously influence the Return On Assets variable. The t test (Partial) shows that the LDR variable has a significant and significant effect on Return On Assets. Data collection technique with a sample size of 108. The value of the coefficient of determination that can be explained by the independent variable used is 0.572 or 57.2% and 42.8% can be explained by other variables. CAR does not have a significant positive influence on the ROA of banking companies listed on the IDX in 2011 - 2016. CAR does not have a positive and significant influence on ROA of banking companies in 2015 - 2023. BOPO has no positive influence on ROA and LDR is significant on ROA of banking companies in 2015 – 2023. LDR has a positive influence on ROA and LDR is significant on ROA of banking companies in 2015 – 2023. NPL does not have a positive influence on ROA and NPL is significant on ROA of banking companies in 2015 – 2023.The coefficient of determination (R2) is 0.572 with 57.2% influencing ROA and 42.8% being determined by other variables, such as NIM and Third Party Funds.
Pelatihan Penyusunan Laporan Arus Kas pada Nagata Motor Fahada, Nazli; Benget, Jhon Lismart; Hutahean, Thomas Firdaus
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 2 (2023): November
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this community service is to provide training in the preparation of cash flow reports, reports can describe cash in and cash out. This training in preparing cash flow reports in Community Service uses a participatory training approach. This training includes: (1) Counseling on the preparation of cash flow statements. Implementation of training activities to prepare cash flow reports, (2) Training activities to prepare cash flow reports are carried out after counseling activities on preparing cash flow reports. (3) Monitoring and Evaluation in Community Service activities aims to identify the extent of success in preparing cash flows. From the results of community service that training in preparing cash flow reports at Nagata Motor has succeeded in increasing knowledge of preparing cash flow reports.
Co-Authors Fahada, Nazli Herlin Munthe Hutahaean, Thomas F Hutahaean Hutahean, Thomas Firdaus Sihombing, Riondi Solomon Zugia Simorangkir, Else Rohayu