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All Journal Buletin Ekonomi Fundamental Management Journal IKRA-ITH ABDIMAS Research In Management and Accounting (RIMA) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) International Journal of Social Service and Research Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Journal of Business, Social and Technology Jurnal Penelitian Pendidikan Indonesia
Melinda Malau
Universitas Kristen Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PEMBERIAN PENGETAHUAN MENGENAI SEHAT TUBUH SEHAT KEUANGAN MELALUI PENCATATAN KEUANGAN YANG BAIK Situmorang, Humala; Malau, Melinda; Sitorus, Frangky Yosua; Fredrick, Ivan; Hartono, Deanna Nathania; Heranda, Yohana Firstma
IKRA-ITH ABDIMAS Vol 1 No 2 (2018): IKRAITH-ABDIMAS vol 1 Nomor 2 Bulan November 2018
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (842.266 KB)

Abstract

ABSTRAKDengan mengikuti pelatihan akuntansi dan keuangan, siswa diharapkan dapat memahami danmengerti tatacara pembukuan. Proses belajar dilakukan dengan mengumpulkan siswa/i SMA jurusan IPAdan IPS dalam satu ruangan. Setelah mengikuti pelatihan maka siswa mendapatkan gambaran fungsiakuntansi dan lapangan pekerjaan yang tersedia dan bagi siswa jurusan IPS pelatihan ini penting untukmenambah pengetahuan yang diperoleh di kelas selama jam belajar, sementara bagi siswa jurusan IPApelatihan ini menjadi penambah pengetahuan dan wawasan.
PENGENALAN MENABUNG SAHAM KEPADA JAMAAH MASJID DI LOKASI DEKAT UKI CAWANG Tobing, Suzanna Josephine L.; Malau, Melinda; Situmorang, Humala; Johnson Kennedy, Posma Sariguna
IKRA-ITH ABDIMAS Vol 3 No 1 (2020): IKRAITH-ABDIMAS VOL 3 NO 1 BULAN MARET 2020
Publisher : Universitas Persada Indonesia YAI

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Abstract

Keluarga kreatif harus mampu mencari alternatiif investasi selain menabung dan membeli emas. Salahsatu diantaranya adalah pengenalan akan instrument investasi saham. Permasalahan mitra, yaitu Jamaah MasjidBaitul Mujtahidin, adalah perlunya peningkatan kapasitas untuk dapat mengenal berbagai macam alternativeinvestasi, salah satunya adalah menabung saham. Berbagai pertanyaan mengenai bagaimana cara menabungsaham dan apakah mungkin menabung dengan modal yang kecil. Peserta diperkenalkan dengan menunjukkanbahwa menabung saham tidak perlu lagi dengan modal jutaan tetapi dapat dengan minimal serratus ribu rupiah.Masih diperlukan penyertaan berikutnya untuk memberikan simulasi sampai mereka mampu melakukan investasi.
ANALYSIS OF GOVERNANCE, EXTERNAL GUARANTEE, COMPANY CHARACTERISTICS AND RESURRECTION SUSTAINABILITY REPORT Malau, Melinda
RIMA - Research In Management and Accounting Vol 1, No 1 (2018): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2572

Abstract

Thie research purpose to analyze the governance, external assurance, firm-level characteristics and financial distress on the sustainability reporting. The method used in this study is multiple regression analysis using Eviews 9. The samples used in this research are 242 which the data of 121 manufacturing companies listed on the Indonesia Stock Exchange from 2014-2015. The result shows that the governance committee, the sustainability report of the assurance provider, the number of members on the audit committee and the number of members on the board of directors as firm-level characteristics have a significant positive effect on sustainability reporting. Financial distress has a significant negative effect on sustainability reporting. Operating cash flow has no significant effect on sustainability reporting, whereas log total assets have a significant positive effect on sustainability reporting
THE EFFECT OF DEBT TO EQUITY RATIO AND GOOD CORPORATE GOVERNANCE AGAINST FIRM VALUE (STUDY ON MINING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD OF 2014-2018) Gavrila Miranda Situmorang; Johni Siagian; Melinda Malau
Fundamental Management Journal Vol. 6 No. 1 (2021): ISSN:2540 -9816 EDISI PRINT, APRIL 2021
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v6i1.2837

Abstract

The study aims to identify the effect of debt to equity ratio and good corporate governance on firm value. Researchers used statitic descriptive, classic assumption test and multiple linier method. This study used data of 10 mining sector companies which has been registered on the Indonesia Stock Exchange (BEI) on period of 2014-2018. The study has the results of the debt to equity ratio, managerial ownership, independent board of commissioners have an effect on firm value. Then institusional ownership, audit committee uninfluence on firm value. Keywords: debt to equity ratio, good corporate governance, firm value
PERTUMBUHAN EKONOMI INDONESIA DAN KETIMPANGAN JENDER SUATU ANALISIS RUNTUN WAKTU (TIME SERIES ANALYSIS) Wilson Rajagukguk; Suzanna Yosephine Tobing; Melinda Malau
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol 1, No 3: Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking)
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v1i3.40

Abstract

In Indonesia, there is still gender inequality in various forms, such as in education, remuneration, and position. The Government of Indonesia reports that Indonesian women still experience inequality in many aspects. In 2010, the mean years of schooling are longer for men than for women (8.34 versus 7.50 years). Only 17.5% of Indonesian women involved in Parliament and only 44% of women worked as a manager, professional, administrator or technician. A time series data will be used in this study. This study will regress growth rate of real gross domestic product (GDP) per capita on labor force growth, investment (gross total investment), trade openness and a composite index of gender inequality using a time series analysis. The results of the analysis show that gender inequality slows down the economic growth, while the investment, trade openness and growth of labor force accelerate the economic growth.
THE EFFECT OF EARNINGS PERSISTENCE AND EARNINGS TRANSPARENCY ON COMPANY PERFORMANCE WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE (Empirical Study in Manufacturing Company that Listed in Indonesia Stock Exchange in 2014-2016) Melinda Malau
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1761.427 KB) | DOI: 10.32493/eaj.v2i2.y2019.p86-94

Abstract

ABSTRACTEarnings persistence and earnings transparency are an important factors in company performance. The quality of financial statement will differentiate performance between one company to another. The research purposed to analyze the effect of earnings persistence and earnings transparency on the company performance. In addition, the research purposed to analyze corporate governance as a moderating variable can strengthens the effect between earnings persistence and earnings transparency on company performance. This research using sample of 363 firms-year in 2014-2016 and applying panel data analysis. The results show that earnings persistence variable has a positive significant effect on the company performance. Earning transparency also has a positive significant effect on company performance. For corporate governance as a moderation variable strengthens the effect between earnings persistence and earning transparency to the company performance. Size and age also have a positive significant effect on company performance. Keywords: earnings persistence; earnings transparency; company performance; corporate governance.
The Size of The Company is Moderating Earning Aggresiveness and Return on Asset on The Leverage Melinda Malau
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 3 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i3.y2020.p283-292

Abstract

This study aims to examine and analyze whether earning aggresiveness affects the leverage, return on asset affects the leverage, the size of the company can moderate the effect of earning aggresiveness on the leverage, the size of the company can moderate return on asset on the leverage. The sample used in the study was 500 observations using data from manufacturing companies for the period 2014-2018. The first model is without moderation variable, while the second model is with moderating variable. The results of the first model and second model show that earning aggressiveness has a significant positive effect on the leverage. Return on asset has a significant negative effect on the leverage. Size strengthens the effect of earnings aggressiveness on the leverage. Size strengthens the effect of return on asset on the leverage. In making investment decisions, investors must evaluate the quality of earnings reporting.
PROSEDUR PENAGIHAN PIUTANG RAWAT INAP DAN RAWAT JALAN DENGAN MENGGUNAKAN ASURANSI DI RS PGI CIKINI Englin Widyah Luksiana; Emerald Tobing; Melinda Malau
Buletin Ekonomi Vol. 20 No. 1 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i1.324

Abstract

ABSTRACTThere are still many hospitals can not provide health care services properly to the public including on how the payment system is applicable. As a social unit, the hospital was faced with the scarcity of funds needed to finance their health care needs. However, the hospital is expected to provide treatment rates that are accessible by the public. The hospital also provides a delay of payment of debts to individuals, insurance and other debtor already did the contract up to the hospital in collecting receivables. Receivables have an important role in all business activities including hospitals. Accounts receivable is heading current assets whose value may affect the liquidity of a company or hospital. Collection of accounts receivable hospital carried out in accordance with the applicable procedures and prior to the maturity that has been set. If the delivery of billing claims receivable past due, then the possibility of unpaid accounts receivable hospital.Kata kunci: Prosedur, Piutang, Penagihan.
SISTEM AKUNTANSI PENJUALAN DENGAN METODE CASH AND CARRY PADA PT PERHUTANI (PERSERO) Feni Ocktafianti; Melinda Malau; Desideria Regina
Buletin Ekonomi Vol. 20 No. 1 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i1.326

Abstract

Sales of a product produced by the company is a determinant in corporate activities. This condition is motivating companies in the implementation of the accounting system of cash sales were good in order to get a good income. PT Perhutani (Persero) KBM Agribusiness III Pusbahnas have policies and objectives are used as a guide at the time of delivery of goods to ensure that goods ordered at the outlet received properly by ensuring input data and the delivery of goods has been done correctly and accurately. Perhutani company KBM III Pusbahnas air Agribusiness in Parung Panjang, Bogor. Where in selling honey KBM Agribusiness III Pusbahnas implement systems sales accounting method Cash and Carry. Purpose Cash and Carry in forestry was like retailers / agents buy honey perhutani with basic selling price and resell at a price per outlet or it could be said with if the retail buy honey perhutani it must immediately pay the honey.Keywords : Sales, System, Inventory
PERANAN PENGENDALIAN INTERNAL ATAS PENJUALAN KREDIT PUSBAHNAS KBM Aaron Leonard Alfeus; Melinda Malau
Buletin Ekonomi Vol. 20 No. 2 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i2.534

Abstract

Every company or organization that is established must have a goal to be achieved by effective and efficient manner. It also applies to all types of organizations such as the engaged state, in politics, in economics, in business, in social culture - such as pendidikam and health - nonprofit organizations, civil society organizations and even in religious environments though. Many products produced by PT Perhutani (Persero) which one of them in the field of Pusat Perlebahan Nasional or abbreviated Pusbahnas. The activities undertaken in Pusbahnas is processing local honey and honey purchased through partners through several methods such as open auctions, direct election, appointment, direct procurement and self-management. In this case PT Perhutani especially those Pusbahnas choose cash sales method and no longer use credit sales, internal controls and procedures for the sale of merchandise is very important for the company to increase its sales. The purpose of this report is to determine the procedure on credit sales Pusbahnas, determine the method used to increase sales, and to determine the role of internal control in credit sales Pusbahnas KBM. The results of the field work practice carried out showed that the internal control over credit sales at PT Perhutani Pusbahnas still needs to separate work functions and additional control to avoid deviations.Keywords: Internal Control, Procedure, Sales, Credit Sales
Co-Authors Aaron Leonard Alfeus Ade Mitha Olivia Tambunan Afriando Ajeng Rahmianingsih Anselmus Rufus Bianca Tiffani S Carolina F. Sembiring Caroline F. Sembiring Christina Melfrida Desideria Regina Destia Cristia Parenta Emerald GM Tobing Emerald Tobing Emma Tampubolon Englin Widyah Luksiana Enica Agustina Erida Manalu Etty Murwaningsari Etty Murwaningsari Feni Ocktafianti Fenny B.N.L. Tobing Fernanda Meita Fharel M. Hutajulu Frangky Yosua Sitorus Fredrick, Ivan Ganda Hutapea Ganda T. Hutapea Gavrila Miranda Situmorang Hartono, Deanna Nathania Heranda, Yohana Firstma Humala Situmorang Humala Situmorang Hutapea, Ganda Iswandry Elkana Immanuel. S Johni Siagian Johnson Kennedy, Posma Sariguna Jonny Siagian Kamer Domician Sinaga Lukas Tarigan Maria Advencia Kendy Marselus Macau Mutiara hutabarat Nenny Anggraini Novi Verantika Patricia Irene Posma Sariguna Johnson Kennedy Posma Sariguna Johnson Kennedy Posnita Sihombing Ratnaningrum anstratna@gmail.com Roy Sembel Rut Monica Desrianty Rut Monica Desrianty T Rutman Lumantoruan Rutman Lumbantoruan Salmon Sihombing Sania Debora Panjaitan Sekar Mayangsari Seri Ma Helena Yeimo Sianturi, Yolanda Sitorus, Frangky Yosua Situmorang, Humala Situmorang, Humala Suwanto Sirait Suzanna Yosephine Tobing Titik Aryati Tobing, Suzanna Josephine L. Wilson Rajagukguk WINDA CHRISTY SIAHAAN Winri Veronica Yayuk Febriani Yolanda Sianturi Yosya Sri Rotua Hutahaean Yunus Meherlin Siagian