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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Equity: Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Artificial Intelligence and Digital Business Eastasouth Journal of Effective Community Services Jurnal Multidisiplin Sahombu Jurnal Pengabdian Bukit Pengharapan Ekomania Jurnal Pengabdian Bakti Akademisi Jurnal Studi Akuntansi Pajak Keuangan IJEMA
Fachrul A Siregar
Program Studi Akuntansi, Fakultas Ekonomi & Bisnis, Universitas Battuta
Arts Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS EFEKTIFITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DESA (STUDI PADA DESA DI KABUPATEN DELI SERDANG) Fachrul Amanullah Siregar; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Undang-Undang Nomor 6 Tahun 2014 on Villages explains that the Village is a legal community unity that has territorial boundaries to administer and administer government affairs, the interests of local communities based on traditional. Villages have the authority to organize and manage the interests of their own communities according to local conditions and social culture. The purpose of this study based on the formulation of the problems that have been stated above is to measure the level of effectiveness and efficiency of village finances in Deli Serdang District and Village Financial Management in Deli Serdang District and provide recommendations to overcome the problem. The type of this research is qualitative research. Qualitative research is research, where researchers collect and analyze data, integrate findings, and draw inferential conclusions using qualitative research methods in one study. In terms of effectiveness of financial performance development based on the use of ADD in 2016 seen that there are differences in the effectiveness level almost all villages used as research samples have a ratio of 100% or Effective, only a few villages that have a very low level of effectiveness such as Medan Estate village which has the effectiveness ratio of 69% or Less Effective, as well as the effectiveness analysis of DD use in 2016, which shows that the average use of DD has a ratio of 100% or Effective, it's just that some villages also seen still have a low level of effectiveness, such as village Bangun Sari has an effectiveness ratio of 31% or Not Effective, as well as Bintang Meriah village which only has a level of effectiveness ratio of 73% or Less Effective
PENINGKATAN PEMAHAMAN LITERASI KEUANGAN UNTUK GURU SMP SWASTA PAHLAWAN NASIONAL MEDAN Siregar, Fachrul A
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.430

Abstract

The understanding of financial literacy obtained from financial education will then enable individuals to have sufficient knowledge about how to take advantage of the investments they make. Investment choices are based on the assumption that individuals are interested in and capable of making decisions about their finances. The method used in the community service model is through lectures, tutorials and simple financial planning practices. This community service is carried out together with teachers at Medan National Pahlawn Middle School. The material provided is in the form of financial literacy and training in making financial plans to provide an understanding of managing current and future income and expenditure needs. Through this training, partners are expected to be able to plan well and correctly.
PENGARUH PROFITABILITAS TERHADAP FINANCIAL DISTRESS DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FARMASI DI BEI TAHUN 2021-2023 Siregar, Fachrul A; Deliyanti Simbolon; Fenny Afrida
Ekomania Vol. 11 No. 1 (2024): Agustus 2024
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v11i1.83

Abstract

A company experiences financial difficulties when it is in the pre-bankruptcy or pre-liquidation stage of financial distress. This study aims to examine the relationship between financial ratios and financial distress, controlling for company size, and to draw empirical conclusions about this relationship. The financial statistics used include the Return on Assets (ROA) proxy for Profitability and the Natural Logarithm of Total Sales (TLS) proxy for Company Size. Participants in this research were pharmaceutical businesses listed on the Indonesia Stock Exchange between 2021 and 2023. The sample size was 11 companies, all of which met certain requirements. Moderated Regression Analysis was used to analyze the data. Based on research findings, pharmaceutical companies listed on the IDX in 2021–2023, as measured by Return on Assets, are less likely to experience Financial Difficulty. However, the relationship between Return on Assets and Financial Distress can be moderated by company size. It is hoped that future research will expand the criteria and scope to cover more industries in many ASEAN countries, or at least expand existing research in the infrastructure sector. Other financial ratio factors, such as activity and liquidity ratios, should also be included.
Integrated Strategies to Enhance Entrepreneurial Intention During and After University: Islamic Entrepreneurship Perspective Halim, Hendra; Kesuma, T. Meldi; Siregar, M. Ridha; Amir, Fakhrurrazi; Sari, Meutia Dwi Novita; Siregar, Fachrul A
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i1.7901

Abstract

This study explores strategies to enhance students' interest in entrepreneurship within the framework of Islamic entrepreneurship, emphasizing principles of justice, honesty, anti-usury, and social responsibility. Through a literature study methodology, the research delves into integrating Islamic values into academic curricula, establishing business incubators, providing seed capital, organizing Sharia-the-centric competitions, recognizing entrepreneurs' real achievements, and forming Muslim entrepreneur communities on campus. Entrepreneurs have found these strategies pivotal in cultivating a robust entrepreneurial spirit aligned with Islamic principles, contributing to individual student growth and broader economic and ethical development within the Muslim community. The study concludes with recommendations for universities and proposes avenues for advanced research to enrich this emerging field.
Workshop on the Emergence of Agentic AI in Financial Technology and Entrepreneurship Development Lubis, Muharman; Halim, Hendra; Khairi, Fitrah; Syahrizal, Teuku Muhammad; Umuri, Khairil; Fonna, Rizki Putri Nurita; DM, Burhanis Sulthan; Siregar, Fachrul A; Sari, Nurma; Farid, Farid
Jurnal Pengabdian Bakti Akademisi Vol 2, No 2 (2025): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v2i2.45908

Abstract

The rapid development of Agentic Artificial Intelligence (AI) and blockchain technology has transformed the global financial and entrepreneurial landscape, posing both opportunities and challenges for young entrepreneurs. This community service activity aimed to enhance the digital literacy and innovation capacity of 100 student entrepreneurs from Universitas Syiah Kuala by introducing practical applications of Agentic AI in financial technology and business development. The activity was conducted in the form of an online workshop, utilizing a service-learning approach, and facilitated by an expert in information systems. The program included knowledge transfer, case studies, and interactive discussions on the implementation of Agentic AI in business decision-making, financial automation, and digital trust. The results showed significant improvement in participants understanding and readiness to adopt such technologies, with marked increases in awareness, interest, and motivation toward innovation. This activity demonstrates an effective model for supporting inclusive entrepreneurship and accelerating the achievement of sustainable development goals through technological empowerment.
Environmental Performance and Firm Size: Profitability as a Moderator Variable Siregar, Fachrul A; Taufiqurrahman
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

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Abstract

This research analyze the effect of Environmental Performance on Firm Size with Profitability as a moderating variable in energy and mining subsector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A quantitative approach was applied using purposive sampling on 10 emiten that consistently publish sustainability reports, resulting in 40 observations. Data were analyzed using classical assumption tests, multiple linear regression, t-tests, F-tests, and Moderated Regression Analysis (MRA). The results show that Environmental Performance has a positive and significant effect on Firm Size. Furthermore, Profitability strengthens this relationship, as indicated by the increase in the coefficient of determination after the interaction variable is included. These findings support legitimacy theory and indicate that companies with strong environmental performance and high profitability are more likely to grow and expand their operational scale. These results are important as strategic input for companies in designing sustainability policies that support long-term growth.
Detecting Financial Distress in the Technology Industry: The Moderating Role of Managerial Ownership Pangaribuan, Meiko Andreas; Siregar, Fachrul A; Muda, Iskandar; Abdullah, Noor Marini Haji
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2861

Abstract

This study investigates the influence of internal financial factors profitability and leverage on the likelihood of financial distress in technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. Using a quantitative approach with 102 data observations, the study also examines the moderating role of managerial ownership in these relationships. Results show that profitability has a significant negative effect on financial distress, indicating that higher profitability lowers the risk of financial trouble. Conversely, leverage has a significant positive effect, suggesting that greater debt levels increase the probability of financial distress. Furthermore, managerial ownership strengthens both the negative relationship between profitability and financial distress and the positive relationship between leverage and financial distress. These findings highlight the importance of sound financial management and corporate governance mechanisms in improving the financial stability of technology firms operating in high-risk, innovation-driven environments.
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA SAAT IPO DI BURSA EFEK INDONESIA Fachrul A Siregar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.447

Abstract

The problem that often arises from IPOs is when there is underpricing, which shows that the actual stock price at the initial time is relatively lower than when traded on the secondary market, therefore examining the factors that affect underpricing at the time of the IPO. The formulation in this study is the occurrence of underpricing, which shows that the actual stock price at the initial time is relatively lower than when traded on the secondary market. The purpose of this study is to analyze Return On Assets, Financial Leverage, Underwriter Reputation, Auditor Reputation, Company Size on Underpricing at the time of Initial Public Offering on the Indonesia Stock Exchange. The type of research used is causal associative research with quantitative research methods with data obtained through Eviews software with a significance level of 5%. The results obtained are Return On Assets, and Underwriter's Reputation have a significant positive effect on underpricing, while Financial Leverage, Auditor's Reputation, and Company Size have a significant negative effect on underpricing. The results of this study also indicate that the activity of strengthening the total assets owned is part of a strategy to reduce the impact of stock underpricing at the time of the IPO.
Pengaruh Konten Marketing dan Branding Produk Terhadap Keputusan Pembelian Produk Sun Thai Tea di Stabat Tufiqurrahman; Fachrul A Siregar
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 2 (2025): IJEMA - Februari 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh ulasan pelanggan onlined dan Tujuan dari penelitian ini adalah untuk mengevaluasi bagaimana konten marketing dan iklan produk berdampak pada keputusan konsumen untuk membeli produk Sun Thai Tea di Stabat. Penelitian ini menggunakan pendekatan kuantitatif dan melakukan survei terhadap 110 responden yang dipilih melalui teknik purposive sampling. Hasilnya menunjukkan bahwa branding produk memiliki efek yang signifikan terhadap keputusan konsumen untuk membeli produk tersebut. Studi ini meningkatkan pemahaman teoretis tentang peran branding dalam strategi pemasaran digital dan memberikan informasi praktis tentang cara perusahaan dalam industri minuman dapat meningkatkan daya saing. Kedepan, penelitian lebih lanjut disarankan untuk menyelidiki variabilitas tambahan yang dapat memengaruhi keputusan pembelian. Kata Kunci: Konten Marketing, Branding Produk, Keputusan Pembelian Abstract This study aims to analyze the influence of online customer reviews and Thepurpose of this study is to evaluate how content marketing and product advertising impact consumer decisions to buy Sun Thai Tea products in the Stabat area. This study used a quantitative approach and conducted a survey of 110 respondents selected through purposive sampling technique. The results show that product branding has a significant effect on consumers decision to purchase the product. This study enhances the theoretical understanding of the role of branding in digital marketing strategies and provides practical information on how companies in the beverage industry can improve competitiveness. In the future, further research is recommended to investigate additional variability that may influence purchasing decisions. Keywords: Marketing Content, Product Branding, Purchasing Decisions
Mentoring Management Tourism Village Finance Johar Embankment for Increase Accountability and Independence of Village- Based Economy Technology Fenny Afrida; Fachrul A. Siregar; Taufiqurrahman Taufiqurrahman; Muhammad Hafiz Abd.Rashid; Sipnarong Kanchawongpaisan; Cindi Kosasi
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.511

Abstract

Tourism Village Johar Embankment is experiencing improvement activity economy along increase visit tourists, but governance​ his finances Still face constraint like manual recording, low competence managers, and the lack of transparency. Devotion This aim increase accountability and independence economy village through mentoring management finance-based technology. The method used is studies case with approach descriptive qualitatively equipped​ observation, interviews, documentation, and mentoring directly. Activities done through five stages: assessment initial, SOP preparation, training application finance, implementation digital recording, and evaluation impact. The results show improvement competence management, implementation of new SOPs, use more digital recording orderly, and increasing transparency reporting finance. Mentoring This push change behavior administration, emergence leader local, and strengthening potential independence economy village tour.
Co-Authors Abdullah, Noor Marini Haji Amir, Fakhrurrazi Anna Wati Dewi Purba Cindi Kosasi Deliyanti Simbolon DM, Burhanis Sulthan Farid Farid, Farid Fazli Syam BZ Fenny Afrida Fitrah Khairi Fonna, Rizki Putri Nurita Halim, Hendra Iskandar Muda Kesuma, T. Meldi Muhammad Hafiz Abd.Rashid Muharman Lubis Nurma Sari, Nurma Pangaribuan, Meiko Andreas Sari, Meutia Dwi Novita Sipnarong Kanchawongpaisan Siregar, M. Ridha Syahrizal, Teuku Muhammad Taufiqurrahman Taufiqurrahman Taufiqurrahman Taufiqurrahman Taufiqurrahman*, Taufiqurrahman Tengku Nuranasmita Tufiqurrahman Umuri, Khairil