2 ABSTRAK Dana Bantuan Operasional Sekolah (BOS) diperuntukan bagi sekolah untuk mengatasi beban ... more 2 ABSTRAK Dana Bantuan Operasional Sekolah (BOS) diperuntukan bagi sekolah untuk mengatasi beban biaya pendidikan demi tuntasnya wajib belajar dua belas tahun. Saat ini pemerintah mulai melakukan sistem online untuk pelaporan dana BOS. Kemajuan teknologi mendorong pemerintah untuk dapat menghimbau para penerima BOS melaporkan penggunaan dana tepat waktu. Skema program pengabdian kepada masyarakat ini adalah Program Kemitraan Masyarakat (PKM) untuk membantu pelaporan Dana BOS di Sekolah Menengah Kejuruan (SMK) Grafika Mardi Yuana, Kota Bogor. Permasalahan utama Mitra adalah: 1). Format Laporan Offline kurang lengkap. 2). Kurangnya kemampuan IT pada tenaga Akuntansi untuk pembuatan laporan online. 3). Terdapatnya kesalahan penggunaan dana yang tidak terlaporkan. Solusi yang ditawarkan untuk mengatasi permasalahan mengenai manajemen dana BOS di SMK Mitra yaitu pelatihan dasar dan menengah tentang microsoft excel dan akuntansi keuangan untuk pelaporan offline. Kegiatan PKM ini akan meningkatkan kemampuan IT dan akuntansi untuk tenaga akuntansi dibidang pelaporan keuangan dana BOS baik secara offline maupun online sebesar 85%, yang diukur setelah pelaksanaan kegiatan. Kata Kunci: PKM; Kemampuan IT; Tenaga Akuntan; Dana BOS; Microsoft Excel BOS fund was intended for every school in Indonesia with the aim of overcoming the burden of education costs for the completion of the twelve-year compulsory education. Currently, the government is starting to implement an online system for reporting BOS funds. Technological advances encourage the government to be able to urge BOS recipients to report the use of funds on time. This community service program scheme is the Community Partnership Program (PKM) to assist in reporting BOS Funds SMK Grafika Mardi Yuana, Bogor. The main problems were: 1). Offline Report Format is incomplete. 2). Lack of IT skills in accounting staff for online report generation. 3). There are errors in the use of funds that are not reported. The solutions offered to overcome problems regarding BOS fund management in the SMK, conducted basic and intermediate training on Microsoft Excel and financial accounting for offline reporting. This PKM activity will increase IT and accounting capabilities for accounting staff in the field of financial reporting of BOS funds both offline and online by 85%, that measured after finishing these activities.
The primary aim of this research is to evaluate the impact of Corporate Social Responsibility (CS... more The primary aim of this research is to evaluate the impact of Corporate Social Responsibility (CSR) on the financial performance of organizations. The evaluation of the financial performance of the company is carried out by employing key indicators such as Return on Equity (ROE), Return on Assets (ROA), and Return on Sales (ROS). In the current study, Corporate Social Responsibility (CSR) is considered an exogenous variable, whereas Return on Equity (ROE), Return on Assets (ROA), and Return on Sales (ROS) are viewed as endogenous factors. The study's sample consisted of manufacturing enterprises publicly listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The material was acquired through documentary research methods and an extensive examination of pertinent literature. The researchers utilized a purposive sampling methodology to choose the sample for the study, wherein each period encompassed a total of 41 organizations. The data underwent multivariate regression an...
The Industrial Revolution 4.0, marked by the accelerated adoption of digital technologies such as... more The Industrial Revolution 4.0, marked by the accelerated adoption of digital technologies such as the Internet of Things (IoT), artificial intelligence (AI), big data, and other technologies, has significantly impacted various business sectors. One sector that has been fundamentally affected is accounting, which has had to adapt to these changes to remain relevant and efficient in an increasingly complex and dynamic business environment. This study aims to understand and analyze how digital transformation in the Industrial Revolution 4.0 era has affected the field of accounting. The research method used is descriptive-qualitative research. This research reveals that digital transformation in accounting, supported by technologies such as IoT, artificial intelligence, big data, and others, brings operational efficiencies through automation, increases the accuracy of financial data, and drives deep data analysis. Collaboration and communication are also enhanced through a cloud-based p...
Abstrak: Pandemi Covid 19 melumpuhkan aktivitas masyarakat termasuk didalamnya adalah aktivitas p... more Abstrak: Pandemi Covid 19 melumpuhkan aktivitas masyarakat termasuk didalamnya adalah aktivitas pembelajaran. Sampai saat ini pemerintah belum memberikan izin aktifitas pembelajaran diselenggarakan secara luring. Sehingga pembelajaran daring menjadi pilihan yang harus dilakukan. Dalam menyiapkan pembelajaran daring dibutuhkan suatu kemampuan tertentu yang harus dimiliki oleh dosen dalam menyiapkan bahan pembelajaran yang akan diberikan pada mahasiswa. Untuk itu diperlukan pelatihan Learning Management System (LMS) di Sekolah Vokasi Universitas Pakuan Bogor menggunakan media Zoom Meeting untuk peserta online dan praktik bagi peserta offline dengan menerapkan protokol kesehatan. Tujuan kegiatan pelatihan LMS berbasis Moodle ini adalah (1) untuk memberikan keterampilan kepada para dosen dalam mempersiapkan materi, tugas-tugas terstuktur dan forum diskusi dari mata kuliah (2) melakukan evaluasi dari pelatihan LMS berbasis Moodle. Kegiatan pelatihan Learning Management System meliputi ...
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2021
ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh laba bersih, arus kas operas... more ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh laba bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Penelitian ini dilakukan pada perusahaan sub perdagangan eceran yang terdaftar di Bursa Efek Indonesia periode 2015–2019. Sampel terdiri dari lima perusahaan yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan uji regresi linear berganda untuk menguji hipotesis. Hasil pengujian menunjukkan bahwa laba bersih berpengaruh positif terhadap dividen kas, sedangkan arus kas operasi, investment opportunity set, dan firm size tidak berpengaruh. Hal ini dapat menjadi perhatian bagi perusahaan untuk terus meningkatkan kinerja perusahaan dalam menghasilkan laba bersih. Dengan laba yang tinggi, para investor akan lebih tertarik untuk menginvestasikan dananya. ABSTRACTThe purpose of this study is to analyze the effect of net income, operating cash flow, investment opportunity set, and firm size on cash...
Corporate sustainability has been viewed as a new and evolving corporate management paradigm and ... more Corporate sustainability has been viewed as a new and evolving corporate management paradigm and becoming a very useful tool to provide comprehensive information on the aspects of financial, economic, social, environment, including corporate governance. The findings of this study prove empirically that the disclosure of corporate sustainability felt in external of financial statements, in a separate report, as Corporate Sustainability Report. Economic, social and environmental problems cannot be addressed only through external reporting. In addition, the findings of this study enrich the literature on sustainability accounting studies in Indonesia and other countries.
Enda Losia Br Ginting. 022114348. Akuntansi Keuangan. Pengaruh Kebijakan Penyusutan Aset Tetap Te... more Enda Losia Br Ginting. 022114348. Akuntansi Keuangan. Pengaruh Kebijakan Penyusutan Aset Tetap Terdadap Laba Pada PT Goodyear Indonesia Tbk, Periode 2012-2016, dibawah bimbingan: Rochman Marota dan Enok Rusmanah 2018. PT Goodyear Indonesia Tbk merupakan sebuah perusahaan industri manufaktur yang melakukan ekspor, impor, dan penjualan ban, ban dalam, flap dan produk turunan karet lainnya yang pertama di Indonesia dan berfokus pada ban kendaraan roda empat. Untuk dapat mencapai tujuan perusahaan yang telah ditetapkan, perusahaan memerlukan berbagai faktor produksi untuk menunjang dan memperlancar aktivitas operasional yaitu aset tetap. Tujuan dari penelitian ini adalah untuk mengatahui kebijakan akuntansi aset tetap pada PT Goodyear Indonesia Tbk, untuk mengetahui laba yang diperoleh PT Goodyear Indonesia Tbk, dan untuk mengetahui pengaruh kebijakan akuntansi aset tetap terhadap laba pada PT Goodyear Indonesia Tbk. Penelitian mengenai Pengaruh Kebijakan Akuntansi Aset Tetap terhadap ...
International Journal of Supply Chain Management, 2017
The purpose of this paper is to examine whether material flow cost accounting (MFCA) can help gen... more The purpose of this paper is to examine whether material flow cost accounting (MFCA) can help generate innovation in supply chain management while playing its essential role. Full descriptive studies for reducing material losses through as described in this paper was employed to inspect whether MFCA approach would achieve reduction in material losses among multiple suppliers through efforts by the buyer. Both MFCA and supply chain management are strategic competitive tools for companies that solve logistical problems as a strategy to win the global competition . There is collaboration between MFCA approach and supply chain management as an integrated system. The constraints of combining supply chain management system with MFCA approach are technological developments and capabilities, environmental issues, global business competition, and the different point of view related to choice for responsive or efficient in business strategy. Keywords —MFCA, supply chain management, strategic...
Rural fund in Indonesia, called village fund, developed since 2013. Indonesia Village Law that me... more Rural fund in Indonesia, called village fund, developed since 2013. Indonesia Village Law that mentioned about the Village Development is an effort to improve the quality of life and life for the welfare of the village community, as well as Saemaul Undong in South Korea and FELDA in Malaysia. This research doing comparative study between Indonesia, Saemul Undong and FELDA in term of supply chain monitoring system on village fund. Further explained that the Village Development covers the stages of planning, implementation, and monitoring. The purpose of monitoring in general is to ensure the implementation of activities in accordance with the plans and provisions that apply to the expected objectives can be achieved. This research also focused on village-level monitoring that done by the village community as a shareholder village, it is also represented in the Village Officials. Learning from the Saemaul Undong program in South Korea and FELDA in Malaysia, with the Village Consultati...
Industri otomotif dan komponen adalah salah satu sektor andalan yang terus diprioritaskan pengemb... more Industri otomotif dan komponen adalah salah satu sektor andalan yang terus diprioritaskan pengembangannya karena berperan besar terhadap pertumbuhan ekonomi nasional. Perkembangan yang pesat pada industri otomotif dapat memicu penjualan yang meningkat dan berpengaruh terhadap harga saham. Hal tersebut menjadi sentimen positif yang mempengaruhi investor membeli kepemilikan saham-saham otomotif dan komponen yang akan membawa pengaruh terhadap perkembangan harga saham di Indonesia, maka sebelum melakukan investasi dalam bentuk saham, investor harus melakukan analisis terlebih dahulu untuk meminimalisir risiko yang terjadi. Salah satunya yaitu dengan melakukan analisis laporan keuangan dengan menggunakan rasio-rasio keuangan sebagai alat ukurnya, seperti return on equity (ROE), gross profit margin (GPM), dan pertumbuhan penjualan yang dapat dijadikan sebagai bahan pertimbangan untuk tujuan investasinya. Tujuan dari penelitian ini adalah untuk menganalisis seberapa besar pengaruh ROE, GP...
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES), Nov 4, 2019
The Village Law gives new meaning to trust by viewing the village as an institution equal to the ... more The Village Law gives new meaning to trust by viewing the village as an institution equal to the regional government. Not only as an institution providing letters or government accomplices but an institution that independently and has the task of maintaining the welfare of the small unit in the community. These consequences provide a view of the professionalism of performance that can be monitored transparently and accountably. The urgency of this research lies in its objectives and benefits for the government and village officials, namely to provide a complete and factual picture of the system of monitoring on village funds from all aspects of development, management, accountability, and evaluation as well as strengthening the capabilities of village officials in managing funds and overseeing programs funded specifically by village funds and village development in general. This study concludes that there is a relationship between the stages of development, management and financial accountability starting from the process of planning, implementing, administering and reporting village funds to the monitoring system. The expected managerial implication is the synergy in the supervision of village funds between the ministry's regulators and the community, sub-district heads, Village Consultative Body, Government Internal Control Apparatus, Audit Board of the Republic of Indonesia, and Corruption Eradication Commission to optimize transparent and accountable monitoring.
Indonesian Journal of Business and Entrepreneurship, 2017
Health equipment and furniture become a complementary factor for good health services to the comm... more Health equipment and furniture become a complementary factor for good health services to the communities. Management of health equipment and furniture is started by manufacturers within the industry scope and sustainable business processes. This study aimed to apply green concepts and MFCA at PT XYZ, and to analyze their effects on the dimensions of the company sustainability. To measure the effects of green concepts and MFCA on the dimensions of corporate sustainability, a multiple regression analysis was used. The analysis showed that they gave significant effects from the results of the F test, t test and probability test. From these results, a number of suggestions for improvement of production process performance as managerial implications for maintaining the stability of the company sustainability index were formulated.
This research aimed to answer the questions of sustainability of palm oil processing PT XYZ in th... more This research aimed to answer the questions of sustainability of palm oil processing PT XYZ in the economic, social, environmental and technology with the design and implementation of Material Flow Cost Accounting (MFCA). MFCA provides open information about the classification of production costs, with special attention to the cost of material loss and production waste. The goal is efficiency and effectiveness of production cost which can increase the performance of the production process as well as providing an influence on the value of corporate sustainability. The method used in this research was a mixture of qualitative and quantitative method. Measuring tool used multiple regression analysis to measure the significance of independent variables on the dependent variables. As additional analyses used Multidimensional Scaling (MDS) method with rapMFCA techniques and Analytical Hierarchy Process (AHP) method with a pairwise comparison technique for assessed corporate sustainability indexes for every dimension and weight combined. The analysis showed that the MFCA provides significant effect as the results of the F test, t test and probability test. The results obtained with this technique showed that the value of sustainability index after merging weight is 85,33 and is in the category of highly sustainable. From these results the performance formulation formulated suggestions for maintaining the stability of the production process of corporate sustainability indexes.
PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY, Nov 30, 2020
High corporate value will make the market believe not only in the corporate's current performance... more High corporate value will make the market believe not only in the corporate's current performance but also in the corporate's future prospects. The purpose of this research is to analyze how the influence of Institutional Ownership (IO) and financial performance which is proxied by Return on Equity (ROE) and Debt to Equity Ratio (DER) on the corporate value in the plantation sub-sector companies listed on the Indonesian Stock Exchange period 2014-2018. This research is about IO and financial performance which is proxied using ROE and DER as well as the corporate value which is carried out in the plantation sub-sector listed on the Indonesian Stock Exchange using secondary data. The sample used in this study are 6 company with sampling method using purposive sampling. The analytical method used is quantitative that using the classic assumption test, multiple linear regression test, and hypothesis test by using tools SPSS 25. The results revealed that IO didn't have a significant positive effect on corporate value. Financial performance which is proxied by ROE has a significant positive effect on corporate value. Financial performance which is proxied by DER has no significant negative effect on corporate value. IO and financial performance which is proxied by ROE and DER simultaneously affect the corporate value.
Tujuan penelitian ini adalah untuk mengetahui pengaruh pelatihan akuntan, kinerja akuntan dan tek... more Tujuan penelitian ini adalah untuk mengetahui pengaruh pelatihan akuntan, kinerja akuntan dan teknologi informasi terhadap kualitas informasi akuntansi pada laporan dana BOS SMK di Kota Bogor.Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Populasi dalam penelitian ini adalah bendahara BOS pada SMK di Kota Bogor. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel penelitian 41 responden dari 20 SMK swasta di Kota Bogor. Variabel dependen dari penelitian ini adalah kualitas informasi akuntansi. Untuk variabel independen meliputi: pelatihan akuntan, kinerja akuntan dan teknologi informasi. Metode analisis yang digunakan adalah regresi linier berganda dengan alat bantu SPSS versi 21.Hasil penelitian ini menunjukkan bahwa pelatihan akuntan, kinerja akuntan dan teknologi informasi secara simultan dan parsial berpengaruh terhadap kualitas informasi akuntansi. Variabel yang memiliki pengaruh paling tinggi adalah teknologi informasi ...
The Village Law gives new meaning related to trust by seeing the village as an institution that i... more The Village Law gives new meaning related to trust by seeing the village as an institution that is equal to the regional government. The village not only as an institution providing letters or government accomplices, but an institution that independently and has the task of maintaining the welfare of the small unit in the community. These consequences provide a view of the professionalism of performance that can be monitored transparently and accountably. The urgency of this research lies in its objectives and benefits for the government and village officials, namely to provide a complete and factual picture of village supervision and finance from planning, management and accountability as well as strengthening the capabilities of village officials in managing funds and overseeing programs funded by village funds in a way and village development in general. This study concludes that there is a relationship between the stages of village financial management from the process of planni...
Kemampuan suatu perusahaan untuk dapat bersaing sangat ditentukan oleh kinerja perusahaan. Perusa... more Kemampuan suatu perusahaan untuk dapat bersaing sangat ditentukan oleh kinerja perusahaan. Perusahaan yang tidak mampu bersaing untuk mempertahankan kinerjanya lambat laun akan tergusur dari lingkungan industrinya dan akan mengalami kebangkrutan. Perusahaan yang terus menunjukan kinerja yang menurun dikhawatirkan akan mengalami kondisi financial distress yang berujung pada kebangkrutan perusahaan. Tujuan penelitian ini adalah untuk menjelaskan pengaruh Debt to Assets Ratio (DAR), Current Ratio (CR), dan Corporate Governance secara parsial dan simultan dalam memprediksi financial distress pada perusahaan BUMN sektor non keuangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder, metode penarikan sampel menggunakan purposive sampling, metode analisis yang digunakan kuantitatif statistik, analisis data pada penelitian ini yaitu verifikatif dengan metode explanatory survey, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian ini menunjuka...
2 ABSTRAK Dana Bantuan Operasional Sekolah (BOS) diperuntukan bagi sekolah untuk mengatasi beban ... more 2 ABSTRAK Dana Bantuan Operasional Sekolah (BOS) diperuntukan bagi sekolah untuk mengatasi beban biaya pendidikan demi tuntasnya wajib belajar dua belas tahun. Saat ini pemerintah mulai melakukan sistem online untuk pelaporan dana BOS. Kemajuan teknologi mendorong pemerintah untuk dapat menghimbau para penerima BOS melaporkan penggunaan dana tepat waktu. Skema program pengabdian kepada masyarakat ini adalah Program Kemitraan Masyarakat (PKM) untuk membantu pelaporan Dana BOS di Sekolah Menengah Kejuruan (SMK) Grafika Mardi Yuana, Kota Bogor. Permasalahan utama Mitra adalah: 1). Format Laporan Offline kurang lengkap. 2). Kurangnya kemampuan IT pada tenaga Akuntansi untuk pembuatan laporan online. 3). Terdapatnya kesalahan penggunaan dana yang tidak terlaporkan. Solusi yang ditawarkan untuk mengatasi permasalahan mengenai manajemen dana BOS di SMK Mitra yaitu pelatihan dasar dan menengah tentang microsoft excel dan akuntansi keuangan untuk pelaporan offline. Kegiatan PKM ini akan meningkatkan kemampuan IT dan akuntansi untuk tenaga akuntansi dibidang pelaporan keuangan dana BOS baik secara offline maupun online sebesar 85%, yang diukur setelah pelaksanaan kegiatan. Kata Kunci: PKM; Kemampuan IT; Tenaga Akuntan; Dana BOS; Microsoft Excel BOS fund was intended for every school in Indonesia with the aim of overcoming the burden of education costs for the completion of the twelve-year compulsory education. Currently, the government is starting to implement an online system for reporting BOS funds. Technological advances encourage the government to be able to urge BOS recipients to report the use of funds on time. This community service program scheme is the Community Partnership Program (PKM) to assist in reporting BOS Funds SMK Grafika Mardi Yuana, Bogor. The main problems were: 1). Offline Report Format is incomplete. 2). Lack of IT skills in accounting staff for online report generation. 3). There are errors in the use of funds that are not reported. The solutions offered to overcome problems regarding BOS fund management in the SMK, conducted basic and intermediate training on Microsoft Excel and financial accounting for offline reporting. This PKM activity will increase IT and accounting capabilities for accounting staff in the field of financial reporting of BOS funds both offline and online by 85%, that measured after finishing these activities.
The primary aim of this research is to evaluate the impact of Corporate Social Responsibility (CS... more The primary aim of this research is to evaluate the impact of Corporate Social Responsibility (CSR) on the financial performance of organizations. The evaluation of the financial performance of the company is carried out by employing key indicators such as Return on Equity (ROE), Return on Assets (ROA), and Return on Sales (ROS). In the current study, Corporate Social Responsibility (CSR) is considered an exogenous variable, whereas Return on Equity (ROE), Return on Assets (ROA), and Return on Sales (ROS) are viewed as endogenous factors. The study's sample consisted of manufacturing enterprises publicly listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The material was acquired through documentary research methods and an extensive examination of pertinent literature. The researchers utilized a purposive sampling methodology to choose the sample for the study, wherein each period encompassed a total of 41 organizations. The data underwent multivariate regression an...
The Industrial Revolution 4.0, marked by the accelerated adoption of digital technologies such as... more The Industrial Revolution 4.0, marked by the accelerated adoption of digital technologies such as the Internet of Things (IoT), artificial intelligence (AI), big data, and other technologies, has significantly impacted various business sectors. One sector that has been fundamentally affected is accounting, which has had to adapt to these changes to remain relevant and efficient in an increasingly complex and dynamic business environment. This study aims to understand and analyze how digital transformation in the Industrial Revolution 4.0 era has affected the field of accounting. The research method used is descriptive-qualitative research. This research reveals that digital transformation in accounting, supported by technologies such as IoT, artificial intelligence, big data, and others, brings operational efficiencies through automation, increases the accuracy of financial data, and drives deep data analysis. Collaboration and communication are also enhanced through a cloud-based p...
Abstrak: Pandemi Covid 19 melumpuhkan aktivitas masyarakat termasuk didalamnya adalah aktivitas p... more Abstrak: Pandemi Covid 19 melumpuhkan aktivitas masyarakat termasuk didalamnya adalah aktivitas pembelajaran. Sampai saat ini pemerintah belum memberikan izin aktifitas pembelajaran diselenggarakan secara luring. Sehingga pembelajaran daring menjadi pilihan yang harus dilakukan. Dalam menyiapkan pembelajaran daring dibutuhkan suatu kemampuan tertentu yang harus dimiliki oleh dosen dalam menyiapkan bahan pembelajaran yang akan diberikan pada mahasiswa. Untuk itu diperlukan pelatihan Learning Management System (LMS) di Sekolah Vokasi Universitas Pakuan Bogor menggunakan media Zoom Meeting untuk peserta online dan praktik bagi peserta offline dengan menerapkan protokol kesehatan. Tujuan kegiatan pelatihan LMS berbasis Moodle ini adalah (1) untuk memberikan keterampilan kepada para dosen dalam mempersiapkan materi, tugas-tugas terstuktur dan forum diskusi dari mata kuliah (2) melakukan evaluasi dari pelatihan LMS berbasis Moodle. Kegiatan pelatihan Learning Management System meliputi ...
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2021
ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh laba bersih, arus kas operas... more ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh laba bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Penelitian ini dilakukan pada perusahaan sub perdagangan eceran yang terdaftar di Bursa Efek Indonesia periode 2015–2019. Sampel terdiri dari lima perusahaan yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan uji regresi linear berganda untuk menguji hipotesis. Hasil pengujian menunjukkan bahwa laba bersih berpengaruh positif terhadap dividen kas, sedangkan arus kas operasi, investment opportunity set, dan firm size tidak berpengaruh. Hal ini dapat menjadi perhatian bagi perusahaan untuk terus meningkatkan kinerja perusahaan dalam menghasilkan laba bersih. Dengan laba yang tinggi, para investor akan lebih tertarik untuk menginvestasikan dananya. ABSTRACTThe purpose of this study is to analyze the effect of net income, operating cash flow, investment opportunity set, and firm size on cash...
Corporate sustainability has been viewed as a new and evolving corporate management paradigm and ... more Corporate sustainability has been viewed as a new and evolving corporate management paradigm and becoming a very useful tool to provide comprehensive information on the aspects of financial, economic, social, environment, including corporate governance. The findings of this study prove empirically that the disclosure of corporate sustainability felt in external of financial statements, in a separate report, as Corporate Sustainability Report. Economic, social and environmental problems cannot be addressed only through external reporting. In addition, the findings of this study enrich the literature on sustainability accounting studies in Indonesia and other countries.
Enda Losia Br Ginting. 022114348. Akuntansi Keuangan. Pengaruh Kebijakan Penyusutan Aset Tetap Te... more Enda Losia Br Ginting. 022114348. Akuntansi Keuangan. Pengaruh Kebijakan Penyusutan Aset Tetap Terdadap Laba Pada PT Goodyear Indonesia Tbk, Periode 2012-2016, dibawah bimbingan: Rochman Marota dan Enok Rusmanah 2018. PT Goodyear Indonesia Tbk merupakan sebuah perusahaan industri manufaktur yang melakukan ekspor, impor, dan penjualan ban, ban dalam, flap dan produk turunan karet lainnya yang pertama di Indonesia dan berfokus pada ban kendaraan roda empat. Untuk dapat mencapai tujuan perusahaan yang telah ditetapkan, perusahaan memerlukan berbagai faktor produksi untuk menunjang dan memperlancar aktivitas operasional yaitu aset tetap. Tujuan dari penelitian ini adalah untuk mengatahui kebijakan akuntansi aset tetap pada PT Goodyear Indonesia Tbk, untuk mengetahui laba yang diperoleh PT Goodyear Indonesia Tbk, dan untuk mengetahui pengaruh kebijakan akuntansi aset tetap terhadap laba pada PT Goodyear Indonesia Tbk. Penelitian mengenai Pengaruh Kebijakan Akuntansi Aset Tetap terhadap ...
International Journal of Supply Chain Management, 2017
The purpose of this paper is to examine whether material flow cost accounting (MFCA) can help gen... more The purpose of this paper is to examine whether material flow cost accounting (MFCA) can help generate innovation in supply chain management while playing its essential role. Full descriptive studies for reducing material losses through as described in this paper was employed to inspect whether MFCA approach would achieve reduction in material losses among multiple suppliers through efforts by the buyer. Both MFCA and supply chain management are strategic competitive tools for companies that solve logistical problems as a strategy to win the global competition . There is collaboration between MFCA approach and supply chain management as an integrated system. The constraints of combining supply chain management system with MFCA approach are technological developments and capabilities, environmental issues, global business competition, and the different point of view related to choice for responsive or efficient in business strategy. Keywords —MFCA, supply chain management, strategic...
Rural fund in Indonesia, called village fund, developed since 2013. Indonesia Village Law that me... more Rural fund in Indonesia, called village fund, developed since 2013. Indonesia Village Law that mentioned about the Village Development is an effort to improve the quality of life and life for the welfare of the village community, as well as Saemaul Undong in South Korea and FELDA in Malaysia. This research doing comparative study between Indonesia, Saemul Undong and FELDA in term of supply chain monitoring system on village fund. Further explained that the Village Development covers the stages of planning, implementation, and monitoring. The purpose of monitoring in general is to ensure the implementation of activities in accordance with the plans and provisions that apply to the expected objectives can be achieved. This research also focused on village-level monitoring that done by the village community as a shareholder village, it is also represented in the Village Officials. Learning from the Saemaul Undong program in South Korea and FELDA in Malaysia, with the Village Consultati...
Industri otomotif dan komponen adalah salah satu sektor andalan yang terus diprioritaskan pengemb... more Industri otomotif dan komponen adalah salah satu sektor andalan yang terus diprioritaskan pengembangannya karena berperan besar terhadap pertumbuhan ekonomi nasional. Perkembangan yang pesat pada industri otomotif dapat memicu penjualan yang meningkat dan berpengaruh terhadap harga saham. Hal tersebut menjadi sentimen positif yang mempengaruhi investor membeli kepemilikan saham-saham otomotif dan komponen yang akan membawa pengaruh terhadap perkembangan harga saham di Indonesia, maka sebelum melakukan investasi dalam bentuk saham, investor harus melakukan analisis terlebih dahulu untuk meminimalisir risiko yang terjadi. Salah satunya yaitu dengan melakukan analisis laporan keuangan dengan menggunakan rasio-rasio keuangan sebagai alat ukurnya, seperti return on equity (ROE), gross profit margin (GPM), dan pertumbuhan penjualan yang dapat dijadikan sebagai bahan pertimbangan untuk tujuan investasinya. Tujuan dari penelitian ini adalah untuk menganalisis seberapa besar pengaruh ROE, GP...
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES), Nov 4, 2019
The Village Law gives new meaning to trust by viewing the village as an institution equal to the ... more The Village Law gives new meaning to trust by viewing the village as an institution equal to the regional government. Not only as an institution providing letters or government accomplices but an institution that independently and has the task of maintaining the welfare of the small unit in the community. These consequences provide a view of the professionalism of performance that can be monitored transparently and accountably. The urgency of this research lies in its objectives and benefits for the government and village officials, namely to provide a complete and factual picture of the system of monitoring on village funds from all aspects of development, management, accountability, and evaluation as well as strengthening the capabilities of village officials in managing funds and overseeing programs funded specifically by village funds and village development in general. This study concludes that there is a relationship between the stages of development, management and financial accountability starting from the process of planning, implementing, administering and reporting village funds to the monitoring system. The expected managerial implication is the synergy in the supervision of village funds between the ministry's regulators and the community, sub-district heads, Village Consultative Body, Government Internal Control Apparatus, Audit Board of the Republic of Indonesia, and Corruption Eradication Commission to optimize transparent and accountable monitoring.
Indonesian Journal of Business and Entrepreneurship, 2017
Health equipment and furniture become a complementary factor for good health services to the comm... more Health equipment and furniture become a complementary factor for good health services to the communities. Management of health equipment and furniture is started by manufacturers within the industry scope and sustainable business processes. This study aimed to apply green concepts and MFCA at PT XYZ, and to analyze their effects on the dimensions of the company sustainability. To measure the effects of green concepts and MFCA on the dimensions of corporate sustainability, a multiple regression analysis was used. The analysis showed that they gave significant effects from the results of the F test, t test and probability test. From these results, a number of suggestions for improvement of production process performance as managerial implications for maintaining the stability of the company sustainability index were formulated.
This research aimed to answer the questions of sustainability of palm oil processing PT XYZ in th... more This research aimed to answer the questions of sustainability of palm oil processing PT XYZ in the economic, social, environmental and technology with the design and implementation of Material Flow Cost Accounting (MFCA). MFCA provides open information about the classification of production costs, with special attention to the cost of material loss and production waste. The goal is efficiency and effectiveness of production cost which can increase the performance of the production process as well as providing an influence on the value of corporate sustainability. The method used in this research was a mixture of qualitative and quantitative method. Measuring tool used multiple regression analysis to measure the significance of independent variables on the dependent variables. As additional analyses used Multidimensional Scaling (MDS) method with rapMFCA techniques and Analytical Hierarchy Process (AHP) method with a pairwise comparison technique for assessed corporate sustainability indexes for every dimension and weight combined. The analysis showed that the MFCA provides significant effect as the results of the F test, t test and probability test. The results obtained with this technique showed that the value of sustainability index after merging weight is 85,33 and is in the category of highly sustainable. From these results the performance formulation formulated suggestions for maintaining the stability of the production process of corporate sustainability indexes.
PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY, Nov 30, 2020
High corporate value will make the market believe not only in the corporate's current performance... more High corporate value will make the market believe not only in the corporate's current performance but also in the corporate's future prospects. The purpose of this research is to analyze how the influence of Institutional Ownership (IO) and financial performance which is proxied by Return on Equity (ROE) and Debt to Equity Ratio (DER) on the corporate value in the plantation sub-sector companies listed on the Indonesian Stock Exchange period 2014-2018. This research is about IO and financial performance which is proxied using ROE and DER as well as the corporate value which is carried out in the plantation sub-sector listed on the Indonesian Stock Exchange using secondary data. The sample used in this study are 6 company with sampling method using purposive sampling. The analytical method used is quantitative that using the classic assumption test, multiple linear regression test, and hypothesis test by using tools SPSS 25. The results revealed that IO didn't have a significant positive effect on corporate value. Financial performance which is proxied by ROE has a significant positive effect on corporate value. Financial performance which is proxied by DER has no significant negative effect on corporate value. IO and financial performance which is proxied by ROE and DER simultaneously affect the corporate value.
Tujuan penelitian ini adalah untuk mengetahui pengaruh pelatihan akuntan, kinerja akuntan dan tek... more Tujuan penelitian ini adalah untuk mengetahui pengaruh pelatihan akuntan, kinerja akuntan dan teknologi informasi terhadap kualitas informasi akuntansi pada laporan dana BOS SMK di Kota Bogor.Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Populasi dalam penelitian ini adalah bendahara BOS pada SMK di Kota Bogor. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel penelitian 41 responden dari 20 SMK swasta di Kota Bogor. Variabel dependen dari penelitian ini adalah kualitas informasi akuntansi. Untuk variabel independen meliputi: pelatihan akuntan, kinerja akuntan dan teknologi informasi. Metode analisis yang digunakan adalah regresi linier berganda dengan alat bantu SPSS versi 21.Hasil penelitian ini menunjukkan bahwa pelatihan akuntan, kinerja akuntan dan teknologi informasi secara simultan dan parsial berpengaruh terhadap kualitas informasi akuntansi. Variabel yang memiliki pengaruh paling tinggi adalah teknologi informasi ...
The Village Law gives new meaning related to trust by seeing the village as an institution that i... more The Village Law gives new meaning related to trust by seeing the village as an institution that is equal to the regional government. The village not only as an institution providing letters or government accomplices, but an institution that independently and has the task of maintaining the welfare of the small unit in the community. These consequences provide a view of the professionalism of performance that can be monitored transparently and accountably. The urgency of this research lies in its objectives and benefits for the government and village officials, namely to provide a complete and factual picture of village supervision and finance from planning, management and accountability as well as strengthening the capabilities of village officials in managing funds and overseeing programs funded by village funds in a way and village development in general. This study concludes that there is a relationship between the stages of village financial management from the process of planni...
Kemampuan suatu perusahaan untuk dapat bersaing sangat ditentukan oleh kinerja perusahaan. Perusa... more Kemampuan suatu perusahaan untuk dapat bersaing sangat ditentukan oleh kinerja perusahaan. Perusahaan yang tidak mampu bersaing untuk mempertahankan kinerjanya lambat laun akan tergusur dari lingkungan industrinya dan akan mengalami kebangkrutan. Perusahaan yang terus menunjukan kinerja yang menurun dikhawatirkan akan mengalami kondisi financial distress yang berujung pada kebangkrutan perusahaan. Tujuan penelitian ini adalah untuk menjelaskan pengaruh Debt to Assets Ratio (DAR), Current Ratio (CR), dan Corporate Governance secara parsial dan simultan dalam memprediksi financial distress pada perusahaan BUMN sektor non keuangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder, metode penarikan sampel menggunakan purposive sampling, metode analisis yang digunakan kuantitatif statistik, analisis data pada penelitian ini yaitu verifikatif dengan metode explanatory survey, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian ini menunjuka...
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