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STIE Professional Manajemen College Indonesia
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THE EFFECT OF THE OPERATING CYCLE, MARKET CONCENTRATION, OPERATING CASH FLOW AND INSTITUTIONAL OWNERSHIP ON THE PERSISTENCE OF PROFITS IN PT. INDOFOOD CBP SUKSES MAKMUR TBK Dewi Fortuna; Thomas Sumarsan Goh; Elidawati; Edison Sagala
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

The purpose of this study is to find out and analyze the extent of the effect of operating cycles, market concentration, operating cash flow and institutional ownership on profit persistence in PT. Indofood CBP Sukses Makmur Tbk. The data collection technique used is secondary data in the form of an annual report 2013-2020 from the company PT. Indofood CBP Sukses Makmur Tbk. Samples in this study were taken from the financial statements of PT. Indofood CBP Sukses Makmur Tbk Medan on a quarterly basis of 2013-2020 so that the data obtained is as much as 4 periods x 8 years = 32 data. The data to be analyzed by quantitative methods. The results showed that the Operating Cycle, Market Concentration, Operating Cash Flow and Institutional Ownership together have an effect and significantly on Profit Persistence in PT. Indofood CBP Sukses Makmur Tbk and only Operating Cash Flow have a positive effect on Profit Persistence in PT. Indofood CBP Sukses Makmur Tbk while other variables negatively affect the Persistence of Profit in PT. Indofood CBP Sukses Makmur Tbk.
GARGLING EXPERIENCE, TRAINING, PROFESSIONALISM, INDEPENDENCE, MOTIVATION TOWARDS THE PERFORMANCE OF INTERNAL AUDITORS ON PT. ALAM JAYA WIRASENTOSA Liviani; Thomas Sumarsan Goh; Elidawati; Edison Sagala
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

Nowadays, the growth of the business is getting faster, resulting in the increasing competition between business industries. Therefore, many business owners are trying to improve their income to be able to survive in the fierce competition in the industries. Using an auditor in the company shows the importance of an auditor in a company. This final project is to aim to see the impact of experience, training, professionalism, independence, and motivation in PT.Alam Jaya Wirasentosa. The research methods used in this final project are quantitative methods. The sample population containing 32 samples are gathered from all the employee working in the audit department from PT. Alam Jaya Wirasentosa, the technique used to gather this sample is using nonprobability sampling. And the analysis data method use to create a hypothesis is multiple regression. The result of this final project shows that experience, training, professionalism, independence and motivation have simultaneously and significantly impacted the auditor performance in PT. Alam Jaya Wirasentosa. Also, the result has shown that experience, training, professionalism, independence and motivation have partially improved the performance of auditors in PT. Alam Jaya Wirasentosa.
THE EFFECT OF RAW MATERIALS INVENTORY, FIXED ASSETS, SHORT-TERM DEBT AND PRODUCTION COSTS ON NET PROFIT PT. ERVIN SUCCESS MUJURINDO Karen; Thomas Sumarsan Goh; Elidawati; Edison Sagala
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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In the current era of globalization, the business world has developed rapidly, it can be seen the number of new companies that cause the level of competition in the business world is getting higher, one of which is in the field of advertising. Promotion is considered important in the business world. This study aims to determine how the effect of raw material inventories, fixed assets, short-term debt on net profit at PT.Ervin Sukses Mujurindo. This study was conducted using financial statement data of PT. Ervin Sukses Mujurindo. The samples used in this study are raw material inventories, fixed assets, Short-Term Debt, production costs and net income and analyzed using multiple linear regression analysis techniques. The results showed that partially inventories of raw materials, fixed assets and production costs do not affect net income, while short-term debt affects net income. Simultaneously variable inventories of raw materials, fixed assets, short-term debt, and production costs significant effect to net income.
ANALISIS AKUNTANSI PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. PROPERTY GROUP IMPERIUM MEDAN Rudyanto Simanjuntak; Santi Koeswara; Sunarji Harahap; Elidawati
JURNAL BISNIS KOLEGA Vol 5 , No 1: Jurnal Bisnis Kolega (JBK), Juni 2019
Publisher : STIE-PMCI

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Abstract

Abstract. The purpose of this study is to Accounting Analysis of Revenue Expense on PT. Property Group Imperium Medan, analysis Expense on PT. Property Group Imperium Medan and PT. Property Group Imperium Medan This research uses descriptive method, namely the method of analyzing the problem by collecting data and grouping it in a sequence to describe each process, as well as the behavior of the object under study at PT. Property Group Imperium Medan so that it can provide objective information and information. The results of this study indicate that accounting for revenue recognition on PT. Property Group Imperium Medan was declared to be still incompatible with clear reporting transactions and in the principles and methods of sales in the calculation. Keywords: Accounting for Revenue Recognition, Expenses
PENGARUH STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PT. ASURANSI RELIANCE INDONESIA Rahmat Hidayat Harahap; Vienlly Wietono; Edison Sagala; Elidawati
JURNAL BISNIS KOLEGA Vol 5, No 2 : Jurnal Bisnis Kolega (JBK), Desember 2019
Publisher : STIE-PMCI

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Abstract

Abstract. Capital structure is related to the amount of long-term debt in the form of a term loan and own capital used to finance the company's assets. Capital structure is also very important for the company because it involves the policy of using the most profitable sources of funds and is part of the financial structure as a permanent expenditure that reflects the comparison between long-term debt with own capital seen from the asset side that reflects the wealth structure in a company. Companies that have high profits will have large internal funding capabilities and can optimize their financial management. By looking at the benefits of a company, it can be determined that the company includes a large company or a small company. The purpose of this study is to test and analyze how the influence of asset structure and profitability on the capital structure at PT. Asuransi Reliance Indonesia Medan branch 2015-2017.The research method used in this study is a quantitative method approach. In this study the data used are primary and secondary data. The data analysis technique used is multiple linear regression. This analysis uses a sample of 31 data. Results based on simultaneous analysis of asset structure and profitability do not affect the capital structure at PT. Insurance Reliance Indonesia. Partially, the asset structure variable to the capital structure has no effect and there is a variable profitability that does not affect the capital structure at PT. Insurance Reliance Indonesia.                            Keywords: Asset Structure, Profitability, Capital Structure.  
ANALISIS PENGENDALIAN INTERNAL KAS DENGAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT. SINAR LESTARI UTAMA Elidawati; Regina Jaya; Thomas Sumarsan Goh
JURNAL BISNIS KOLEGA Vol 6, No 2: Jurnal Bisnis Kolega ( JBK), Des 2020
Publisher : STIE-PMCI

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Abstract

Abstract.The company is currently developing rapidly, making the company expand its business in the business world. A company is an agent-organized by management, growth, and development that cannot be separated from economic law and the company's basic principles. The research method used in this research is a descriptive method that is a research method by studying the method used to describe or describe a collection of data or observations that have been made. The results showed that there are an organizational structure and job descriptions that reflect the duties and responsibilities of each employee from each department in the company and encourage employees to comply with existing regulations; there is also a division of functions related to authorization, monitoring, recording, and cash storage includes procedures related to corporate cash and the implementation of monitoring reports on cash receipts and distributions received by the Ministry of Finance. The company applies four credit limit conditions such as Capacity, Collateral, Character, and Conditions, so it is sufficient to make internal control of cash and receivables in PT. Sinar Lestari Utama is quite effective and efficient, intentionally or unintentionally providing effectiveness on the Cash Flow Statement Keywords: Internal Control, Cash, Account Receivable.
PENGARUH STRUKTUR AKTIVA DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PT NICKERSON STAR MULTI PERKASA MEDAN Sunarji Harahap; Valerie Tanjaya; Elidawati
JURNAL BISNIS KOLEGA Vol. 7 No. 2 (2021): Vol 7 No 2: Jurnal Bisnis Kolega (JBK), Desember 2021
Publisher : STIE-PMCI

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Abstract

PT. Nickerson Star Multi Perkasa Medan is engaged in fertilizer and its operational activities include buying and selling of fertilizers. The purpose of this study was to determine and analyze the effect of asset structure and sales growth on capital structure with profitability as an intervening variable at PT Nickerson Star Multi Perkasa Medan. The population to be the sample of this study is 48 data on fixed assets, total assets, sales, total debt, equity, net profit of PT Nickerson Star Multi Perkasa Medan for the period 2016-2019. This research data collection technique using document analysis of the financial statements of PT Nickerson Star Multi Perkasa Medan for the period 2016-2019. and literature review which is the reference for this study. Path analysis is used to determine the relationship pattern of the variables but cannot be used to confirm or reject the hypothesis. The results showed that the asset structure has a positive and significant effect on the capital structure at PT Nickerson Star Multi Perkasa Medan. Sales growth has a negative and significant effect on the capital structure of PT Nickerson Star Multi Perkasa Medan. Asset structure has a significant negative effect on profitability at PT Nickerson Star Multi Perkasa Medan. Sales growth has a significant negative effect on profitability at PT Nickerson Star Multi Perkasa Medan. Profitability has no effect on the capital structure of PT Nickerson Star Multi Perkasa Medan. Keywords: Asset Structure, Sales Growth, Profitability and Capital Structure.
PENERAPAN TAX PLANNING MELALUI DEDUCTIBLE DAN UNDEDUCTIBLE EXPENSE PADA PT.HALUAN NATURA, MEDAN Elidawati; Niken Cristian Ng; Sunarji Harahap
JURNAL BISNIS KOLEGA Vol. 8 No. 1 (2022): Vol 8, No 1 (2022): Vol 8 No 1: Jurnal Bisnis Kolega (JBK) , Juni 2022
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.921 KB) | DOI: 10.57249/jbk.v8i1.78

Abstract

PT.Haluan Natura, Medan is a company engaged in the tire trade. The phenomenon that occurs in company is that company carry out fiscal reconciliation before tax reporting. However, the company does not do tax planning first, as a result there are costs that should be used as deductible expense instead it must be corrected because it is still included in the undeductible expense category. This study uses quantitative descriptive methods, namely describing the problems that occur by using quantitative data from financial statements. The results showed that the fiscal reconciliation at PT.Haluan Natura, Medan included corrections to donations that were not in accordance with tax regulations, corrections to allowances that were not included in the income tax component of article 21, corrections to depreciation costs on assets used for certain positions, and correction of bank interest income and bank interest tax.  Keywords: Tax Planning, Deductible, Undeductible Expense.
Co-Authors Dewi Fortuna Edison Sagala Edison Sagala Goh, Thomas Sumarsan Karen Liviani Niken Cristian Ng Rahmat Hidayat Harahap Regina Jaya Rudyanto Simanjuntak Santi Koeswara Sunarji Harahap Thomas Sumarsan Goh Valerie Tanjaya Vienlly Wietono