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All Journal Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal International Journal of Public Budgeting, Accounting and Finance Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Economics, Business and Management Science Journal
Rangkuti, Maryam Monika
Politeknik Wilmar Bisnis Indonesia
Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE ON FIRM VALUE WITH RETURN ON INVESTMENT AS A MODELING VARIABLE IN THE MINING INDUSTRY LISTED ON INDONESIA STOCK EXCHANGE Rangkuti, Maryam Monika
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.179 KB)

Abstract

This study aims to analyse the effect of intellectual capital, profitability, leverage, firm size and firm growth on firm value with Return On Investment as a moderating variable in Mining Sub Sector Companies listed on the Indonesia Stock Exchange Period 2013-2017. The study was conducted on 29 mining companies listed on the IDX. Data analysis techniques used in this study are Multiple Regression analysis and Moderating Regression Analysis with the help of the E-Views program. The results of the study simultaneously showed a significant influence between intellectual capital profitability, leverage, firm size and firm growth on firm value. Partial testing shows that intellectual capital and firm growth does not affect firm value while profitability and leverage have a positive and significant effect on firm value. Firm size has a negative and significant effect on firm value. Return on investment has no significant effect in mediating the relationship between intellectual capital and firm value.
Struktur modal sebagai intervening faktor Pada determinan harga saham perusahaan Sektor otomotif di bursa efek indonesia Maryam Monika Rangkuti
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8167

Abstract

This study aims to determine how the role of capital structure as an intervening factor on the effect of profitability on the stock prices of automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This study uses an associative approach. Data collection techniques in this study using documentation techniques. The data analysis technique in this research is using path analysis. The results of this study indicate that Profitability (Return On Equity) has no significant effect on Capital Structure (Debt To Equtity Ratio), Profitability (Return On Equity) has a significant and positive effect on Stock Prices, Capital Structure (Debt To Equtity Ratio) has no significant effect on Stock Prices. , and Profitability (Return On Equity) directly affects Stock Prices and Capital Structure (Debt To Equtity Ratio) is not an intervening variable in automotive sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period.
Accounting Prudence Pada Perusahaan Bernotasi Khusus Nilam Kelama Odang; Maryam Monika Rangkuti
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.348

Abstract

Financial statements prepared using the accrual basis give rise to accounting prudence. The main factor that causes prudence to arise is conditions full of uncertainty, which creates caution, such as that caused by the Covid-19 pandemic. This study aims to analyze differences in accounting production before and during the Covid-19 pandemic for companies with special notations (2018 – 2021). The method used in this study is a quantitative method using the Paired T-Test for data analysis. The results of the study show that there is no significant difference between accounting prudence at companies with special notations before and during the Covid-19 pandemic.
Pelatihan Dan Pendampingan Pengisian SPT Tahunan Orang Pribadi Di Lingkungan Politeknik Wilmar Bisnis Indonesia Ferawati Ferawati; Maryam Monika Rangkuti; Putri Margareth Romaulina; Rizqi Khairi; Alfonso Gravela Pakpahan
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol 6, No 2 (2023): April 2023
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v6i2.2247

Abstract

Abstract: Politeknik Wilmar Bisnis Indonesia is a tertiary institution that has a Tax Center and works closely with the Direktorat Jenderal Pajak to assist taxpayers in calculating, depositing, and reporting their tax obligations. On March 03 2023 and March 07 2023, training and assistance for taxpayers were conducted in filling out the Annual Individual Tax Return at the Politeknik Wilmar Bisnis Indonesia Tax Center by the Tax Volunteers. The method used is direct assistance to individual taxpayers in updating NPWP-NIK, and KLU data, also reporting annual tax returns via e-filing. The activity participants are all taxpayers including lecturers and educational staff at the Politeknik Wilmar Bisnis Indonesia and STIKes Murni Teguh. This activity resulted in an increase in understanding for participants in reporting Annual SPT Individuals, while the Tax Volunteer gained knowledge about taxation based on the latest regulations and was able to put into practice the knowledge learned during lectures which can be used as practical experience. Meanwhile, the results for the Politeknik Wilmar Bisnis Indonesia are an increase in taxpayer compliance within the Politeknik Wilmar Bisnis Indonesia, including lecturers and education staff society who are aware of their obligations and always report their income to the state.Keywords: e-filing; SPT; Tax Volunteers  Abstrak: Politeknik Wilmar Bisnis Indonesia merupakan perguruan tinggi yang memiliki Tax Center dan berkolaborasi dengan Direktorat Jenderal Pajak (DJP) untuk membantu Wajib Pajak dalam menghitung, menyetor, dan melaporkan kewajiban perpajakan mereka. Pada tanggal 03 Maret 2023 dan 07 Maret 2023, telah dilakukan pelatihan serta pendampingan Wajib Pajak dalam mengisi Surat Pemberitahuan (SPT) Tahunan Orang Pribadi di Tax Center Politeknik Wilmar Bisnis Indonesia oleh tim Relawan Pajak. Metode yang digunakan adalah pendampingan secara langsung kepada Wajib Pajak Orang Pribadi dalam melakukan pemutakhiran data NPWP-NIK, KLU, dan pelaporan SPT Tahunan melalui e-filing. Peserta kegiatan adalah seluruh Wajib Pajak termasuk dosen dan tenaga pendidik di lingkungan Politeknik Wilmar Bisnis Indonesia serta STIKes Murni Teguh. Kegiatan ini menghasilkan peningkatan pemahaman bagi peserta dalam melaporkan SPT Tahunan Orang Pribadi, sedangkan tim Relawan Pajak memperoleh pengetahuan tentang perpajakan berdasarkan peraturan terbaru dan dapat mempraktikkan secara langsung pengetahuan yang dipelajari selama kuliah serta dapat dijadikan sebagai pengalaman praktis. Sedangkan hasil bagi Politeknik Wilmar Bisnis Indonesia adalah peningkatan ketaatan wajib pajak di lingkungan Politeknik Wilmar Bisnis Indonesia termasuk dosen dan tenaga pendidik sebagai masyarakat yang sadar akan kewajiban dan senantiasa melaporkan penghasilan mereka kepada negara.Kata kunci: e-filing; Relawan Pajak; SPT
Co-Authors Alfonso Gravela Pakpahan Ferawati Ferawati Nilam Kemala Odang Putri Margareth Romaulina Rizqi Khairi