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All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review Jurnal Ekonomi
Edison Sagala
STIE Professional Manajemen College Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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 Pengelolaan Kas Dan Modal Kerja Untuk Menjaga Likuiditas Pada PT. Belawan Indah. Melanie Friska; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 3 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i3.851

Abstract

Belawan Indah adalah Perusahaan Transportasi Darat Terbesar & Terbesar Di Sumatera yang berlokasi di JL. Raya Pelabuhan I, Simpang Kampung Salam No.1, Medan. PT. Belawan Indah merupakan perusahaan dengan kas dan modal kerja yang besar, namun dalam 3 tahun terakhir terjadi penurunan tren laba perusahaan. Melihat hal tersebut maka pengelolaan kas dan modal kerja pada perusahaan sangat diperlukan dan perlu mendapat perhatian lebih dari pihak perusahaan, agar diupayakan dengan sebaik mungkin agar tidak terjadi penurunan laba di tahun berikutnya yang dapat mempengaruhi laba perusahaan. likuiditas yang tidak terjaga. Jumlah kas yang tersedia di perusahaan tidak dapat dipertahankan sehingga posisi likuiditas tidak mencukupi. Penggunaan dan pengelolaan modal kerja tidak berjalan dengan baik sehingga posisi likuiditas tidak baik. Penelitian ini menggunakan penelitian deskriptif kuantitatif. Populasi penelitian yang akan digunakan dalam penelitian ini adalah kinerja keuangan bulanan perusahaan mulai tahun 2017 sampai dengan tahun 2021 sebanyak 60 laporan keuangan. Teknik pengambilan sampel yang digunakan adalah sampel jenuh pada seluruh populasi yang akan dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif yang signifikan secara parsial antara cash management terhadap likuiditas sehingga H1 diterima. Terdapat pengaruh positif yang signifikan secara parsial antara modal kerja terhadap likuiditas sehingga H2 dapat diterima. Secara simultan terdapat pengaruh yang signifikan antara cash management dan modal kerja terhadap likuiditas. Kata Kunci  : Cash Management, Modal Kerja, Likuiditas
Pengaruh Debt To Equity Ratio, Working Capital Turnover, Fixed Asset Turnover Dan Gross Profit Margin Terhadap Tindakan Praktik Perataan Laba Pada PT. Global Maritim Industri Cindy Seleste; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4328

Abstract

The formulation of the problem in this study is the extent to which the influence of debt to equity ratio, working capital turnover, fixed asset turnover and gross profit margin on income smoothing practices at PT. Global Maritim Industri. The research method used in this research is a quantitative approach. The population in this study is the monthly financial statements of PT. Global Maritim Industri which consists of 48 financial statements for 2017 - 2020. The sampling method is purposive sampling, a sample of 40 financial reports per month PT. Global Maritim Industri. The data analysis model used to answer the hypothesis is multiple regression. The results showed that the debt to equity ratio, working capital turnover, fixed asset turnover and gross profit margin simultaneously had a simultaneous effect on income smoothing practices at PT. Global Maritim Industri. And partially working capital turnover and fixed asset turnover affect the practice of income smoothing at PT. Global Maritim Industri. However, debt to equity ratio and gross profit margin have no effect on income smoothing practices at PT. Global Maritim Industri. Keywords : Debt to equity ratio, Working capital turnover, Fixed asset turnover, Gross profit margin and Income Smoothing Practices
Effect Of Risk Based Capital, Claims Ratio, Premium Growth Ratio And Investment Ratio On Premium Income In PT Prudential Life Assurance Melviana Melviana; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.423

Abstract

The company seeks to increase the RBC ratio in order to meet regulatory requirements. The uncontrolled claims ratio shows the company's failure to manage the risks it receives so that it will have an impact on increasing premium income. The company is able to generate commensurate premium growth and increase its premium income. The analytical technique used in this research is a comparative descriptive analysis technique. Primary data were collected and obtained through interviews and observations while secondary data were obtained from literature related to the research topic. Risk Based Capital, Claims Ratio, Premium Growth Ratio, Investment Ratio, and Premium Income are used as research objects.The results show that the claims ratio, premium growth and investment ratio have no effect on premium income at PT Prudential Life Assurance. Risk Base Capital has an effect on premium income at PT Prudential Life Assurance. Risk Base Capital, claims ratio, premium growth and investment ratio have no effect on premium income at PT Prudential Life Assurance.
THE INFLUENCE OF ESOP (EMPLOYEE SHAREHOLDING PROGRAM), GOOD CORPORATE GOVERNANCE, INTEREST RATES, EXCHANGE RATES, INFLATION, DEFERRED TAXES ON FINANCIAL PERFORMANCE IN PROPERTY AND REAL ESTATE COMPANIES ARE LISTED ON THE INDONESIA STOCK EXCHANGE Bramanto Wijaya; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The purpose of this study was to examine and analyze the effect of ESOP (Employee Stock Ownership Program), Good Corporate Governance, Interest Rates, Exchange Rates, Inflation, Deferred Taxes on Financial Performance in Property and Real Estate Companies listed on the Indonesia Stock Exchange. The population in this study were 65 Property and Real Estate Companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sample of this research is 27 financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the period 2018-2020. This study uses multiple linear regression analysis. The results showed that the ESOP (Employee Stock Ownership Program) had no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. INSD has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. INST has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. Public ownership has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. Exchange Rates have no effect on Financial Performance in Property and Real Estate Companies listed on the Indonesia Stock Exchange. Inflation has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. Deferred Tax has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. ESOP (Employee Stock Ownership Program), Good Corporate Governance, Exchange Rate, Inflation, Deferred Tax have no effect on Financial Performance in Property and Real Estate Companies listed on the Indonesia Stock Exchange.
Co-Authors Bramanto Wijaya Cindy Seleste Dewi Fortuna Elidawati Elidawati Elidawati Karen Liviani Melanie Friska Melviana Melviana Thomas Sumarsan Goh