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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Informatika Ekonomi Bisnis International Journal of Social and Management Studies (IJOSMAS) Buletin Poltanesa Jurnal Informatika Ekonomi Bisnis
Anton Adventus Kacaribu
Accounting, Universitas Pelita Harapan Medan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Stock Valuation Analysis of Islamic Bank in Related to Forming Holding Anton Adventus Kacaribu
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.18857

Abstract

This study aims to estimate the fair value of equity per share and to analyze undervalued or overvalued value of the company PT. Bank BRI Syariah Tbk. Result on this study combine market approach, book value approach and discount of future cash flow approach, so it can deliver comprehensive result. On the other side, this study or valuation specialize on financial industry due to uniqueness and complexity of the industry. PT. Bnk BRI Syariah Tbk was chosen, because of the plan ot the ministry of state-owned enterprises of the Republic of Indonesia to merge 3 sharia banks such as PT Bank BRI Syariah Tbk, PT Bank Syariah Mandiri, and PT Bank BNI Syariah. Only, PT Bank BRI Syariah is public company. This research is a descriptive analysis, the data and information used are secondary data from PT Bank BRI Syariah Tbk through its annual report, while other data used come from data and reports from other supporting institutions. This study uses three methods to value the share, free cash flow to equity, relative valuation, and abnormal earning. The conclusion is fair value of PT Bank BRI Syariah Tbk is IDR 482.47, so the value is undervalued.
ANALYSIS OF THE VALUE-ADDED TAX IMPLEMENTATION AT PT. INTITERA PRIMAYUDHA Anton Adventus Kacaribu; Eric Vincent
International Journal of Social and Management Studies Vol. 3 No. 1 (2022): February 2022
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.767 KB) | DOI: 10.5555/ijosmas.v3i1.171

Abstract

This research aims to analyze the implementation of value-added tax law and regulation in a small to medium-sized company. It is to obtain representative data for the small to medium-sized companies regarding the effectiveness of regulation implementation.The data used in this research are the primary data obtained from the company in the form of tax returns, tax invoices, interviews and warning letters issued by tax officers. This research uses descriptive and qualitative research methods. The calculation for the tax return for each month of the year 2018 until 2020 is already in compliance with the regulation. From 2018 to 2020, there are 28 rectifications, implementation of VAT is not effective due to the amount of rectification. The research shows that value-added tax has an increasing amount of intricacy in its implementation. In addition, the research also shows that the implementation of value-added tax law or regulation in small to medium-sized companies is ineffective and flawed in its practice.
The Implementation of Indonesia Accounting Principle SAK EMKM and PSAK 72 on Cv Smart Management Anton Adventus Kacaribu; Viorene
Poltanesa Vol 23 No 1 (2022): Juni 2022
Publisher : P2M Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.596 KB) | DOI: 10.51967/tanesa.v23i1.1280

Abstract

This paper aims to answer the problem formulation on applying and recognizing SAK EMKM and PSAK 72 revenue in micro CV Smart Management business. The qualitative research method used a literature study approach and content analysis. Financial data are collected directly from the first sources, and other data are gathered from direct interviews. The secondary data was gathered from many kinds of literature, such as sources from the Indonesia Accounting Association (IAI) in the form of SAK EMKM, specifically designed for micro and medium-sized companies and PSAK 72 regulations, and equipped with books and scientific research as a tertiary data. In this research, the researcher elaborates on a comparison of the Indonesia accounting principle SAK EMKM and PSAK 72 to its implementation on CV Smart Management. The results obtained are that CV Smart Management has implemented SAK EMKM based on accounting standards according to SAK EMKM and PSAK 72 with revenue recognition based on the five stages of the model in PSAK 72. From this research, it can be concluded the financial report are not complete. The company did not perform notes on the financial statement report. There is an inappropriate arrangement regarding the liquidity of accounts. In the implementation of PSAK 72, CV Smart Management has not allocated the obligations in details of obligation identification so it can impact the income recognition.
The Impact of Profitability and Liquidity on Firm Value with Tax Avoidance as Intervening Variable of F&B Company Anton Adventus Kacaribu; Jessica Winata
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (2023): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i1.202

Abstract

This study aimed to analyze the effect of profitability and liquidity on firm value through tax avoidance as intervening variables. This research was conducted on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange period 2018-2020. The total research data are 48 samples. Path analysis was used as an analytical technique with the SPSS version 25 software. The first structure of this research shows that both profitability and liquidity do not have a significant effect on tax avoidance, and the second structure shows that profitability has a significant effect on Firm Value. In contrast, liquidity has no significant effect on Firm Value. Tax avoidance has a significant effect on Firm Value. The direct effect of profitability on firm value is known to be 0.646, while the indirect effect is -0,071, which shows the direct is greater; therefore, indirectly, Tax Avoidance does not have a dominant effect on the firm value. The direct effect of liquidity on firm value is known to be -0.179, whereas the indirect effect of -0,049 is shown indirectly through Tax Avoidance has a dominant effect on the firm value.
The Impact of Profitability and Liquidity on Firm Value with Tax Avoidance as Intervening Variable of F&B Company Anton Adventus Kacaribu; Jessica Winata
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.798 KB) | DOI: 10.37034/infeb.v5i1.202

Abstract

This study aimed to analyze the effect of profitability and liquidity on firm value through tax avoidance as intervening variables. This research was conducted on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange period 2018-2020. The total research data are 48 samples. Path analysis was used as an analytical technique with the SPSS version 25 software. The first structure of this research shows that both profitability and liquidity do not have a significant effect on tax avoidance, and the second structure shows that profitability has a significant effect on Firm Value. In contrast, liquidity has no significant effect on Firm Value. Tax avoidance has a significant effect on Firm Value. The direct effect of profitability on firm value is known to be 0.646, while the indirect effect is -0,071, which shows the direct is greater; therefore, indirectly, Tax Avoidance does not have a dominant effect on the firm value. The direct effect of liquidity on firm value is known to be -0.179, whereas the indirect effect of -0,049 is shown indirectly through Tax Avoidance has a dominant effect on the firm value.
Co-Authors Eric Vincent Jessica Winata Viorene