Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

2.59

P-Index

This Author published in this journals

All Journal Dinamika Akuntansi Keuangan dan Perbankan JEJAK JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Inovasi Bisnis (Inovbiz) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIKA: Jurnal Ilmu Keuangan dan Perbankan SULTANIST: Jurnal Manajemen dan Keuangan Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah International Journal of Educational Research and Social Sciences (IJERSC) Innovative: Journal Of Social Science Research Jurnal Pengabdian Nasional (JPN) Indonesia SENMEA International Journal of Economics, Business and Innovation Research E-JURNAL AKUNTANSI

Silitonga, Hery Pandapotan

Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Author-ID : 1091278

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

DAMPAK QUICK RATIO DAN DEBT TO EQUITY RATIO TERHADAP PRICE EARNING RATIO PADA PT MERCK, TBK Fiorensia Fiorensia; Liper Siregar; Christine Dewi Nainggolan; Hery Pandapotan Silitonga
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.114

Tujuan dari penelitian ini adalah untuk mengetahui gambaran Quick Ratio, Debt to Equity Ratio dan Price Earning Ratio serta pengaruh Quick Ratio dan Debt to Equity Ratio terhadap Price Earning Ratio secara simultan maupun parsial pada PT Merck, Tbk periode 2010 - 2017. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis data yang digunakan adalah uji asumsi klasik, analisis linear berganda, koefisien korelasi, koefisien determinasi dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa Quick Ratio (QR) mengalami fluktuasi dan cenderung menurun sedangkan Debt to Equity Ratio (DER) dan Price Earning Ratio (PER) mengalami fluktuasi dan cenderung meningkat. Untuk hasil pengujian hipotesis dapat disimpulkan bahwa Quick Ratio dan Debt to Equity Ratio berpengaruh tidak signifikan terhadap Price Earning Ratio pada PT Merck Indonesia, Tbk periode 2010-2017 baik secara simultan maupun parsial.Kata kunci: Quick Ratio (QR), Debt to Equity Ratio (DER) dan Price Earning Ratio (PER)

Analisa Faktor Eksternal yang Mempengaruhi Tingkat Return on Equity Ady Inrawan; Hery Pandapotan Silitonga; Acai Sudirman
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

The purpose of this study was to determine the effect of company external factors (inflation, interest rates, and exchange rates) on the ROE level. Associative research is used in this study with a qualitative approach. The object of research in companies of the Basic Industrial and Chemical Sub Sectors listed on the Indonesia Stock Exchange Period 2009 - 2018. Data collection techniques using the documentation method, data analysis techniques assumption of classiation, multiple linear regression, coefficient of determination and hypothesis testing. The results obtained, 1) Inflation, interest rates, exchange rates negatively affect ROE, 2) inflation rates, interest rates, and exchange rates affect ROE of 91.8%, 3) F test results, Inflation Rates, Interest Rates, and Exchange Rates have a significant effect on ROE.

ANALISIS DAMPAK RASIO KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERCATAT PADA JII Astuti Astuti; Elly Susanti; Hery Pandapotan Silitonga
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

The research method uses qualitative data, secondary data sources, using documentation methods, classic data assumption test analysis techniques, coefficient of determination, hypothesis testing. The object of research in companies incorporated in the Jakarta Islamic Index in the period 2014 - 2018. The results of this study by F statistical tests show that all independent variables influence the dependent variable. In statistical test t current ratio has a negative and significant effect on stock prices. Size and Debt to Asset Ratio influence and are not significant on stock prices. Return on Assets has a positive and significant effect on stock prices.

Dampak Kejelasan Sasaran Anggaran dan Komitmen Organisasi dalam Meningkatkan Kinerja Aparat Pemerintah Daerah Kota Pematangsiantar Lenny Dermawan Sembiring; Acai Sudirman; Hery Pandapotan Silitonga
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

The purpose of this research was (1) to test and analyze the influence of the clarity of the budget targets on the performance of local government. (2) to test and analyze the influence of organizational commitment on the performance of local government. (3) to test and analyze the influence clarity of the budget targets and organizational commitment on the performance of local government. Data were obtained from local government Kota Pematangsiantar. The sample used in this study were 46 local government Kota Pematangsiantar, with respondents of 46 head of department in local government Kota Pematangsiantar. The data were gathered using questionnaires and methods used in this research were multiple linear regression analyses. The results showed that (1) clarity of the budget targets has an influence on the performance of local government Kota Pematangsiantar. (2) organization commitment has an influence on the performance of local government Kota Pematangsiantar. (3) clarity of the budget targets and organizational commitment has an influence on performance local government Kota Pematangsiantar.

Analysis of Student Entrepreneurial Interest Stimulators at Universities in Pematangsiantar City Lenny Dermawan Sembiring; Hery Pandapotan Silitonga; Christine Loist; Onita Sari Sinaga; Acai Sudirman
Valid: Jurnal Ilmiah Vol 20 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i1.237

In Indonesia, the development of small and micro enterprises has increased significantly every year. This informs that the interest in entrepreneurship in Indonesia is very high. In the future, it is expected to become one of the pioneers of stimulus for economic progress in developed countries. The main purpose of this study was to analyze and examine the effect of entrepreneurship knowledge, self-efficacy, and social media utilization on student entrepreneurial interest in universities in Pematangsiantar City. This study's research method includes library and field research design with a quantitative approach. The research subjects taken in this study were SME actors in the culinary sector in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires, and documentation. The data analysis method used is Partial Least Square (PLS). The study stated positive and significant results between entrepreneurship knowledge, self-efficacy, and social media utilization with entrepreneurial interest. The implications of this study conclude in the digital age when in this case, substantial knowledge from students about entrepreneurship is needed to turn ideas into businesses in order to be able to realize their visions into reality.

Entrepreneurship Interest Training Through Innovation and Creativity for Generation Z at Sultan Agung Private High School Kevin Indajang; Hery Pandapotan Silitonga; Ruth Tridianty Sianipar; Juan Anastasia Putri; Lenny Dermawan Sembiring; Acai Sudirman
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 1 (2024): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i1.653

Innovation and creativity in this digital era are needed in developing the business you want to be involved in so that you are not trapped in daily operational activities and pursuing performance targets. The fundamentals of implementing this service with the theme of training interest in entrepreneurship through innovation and creativity for generation Z at Sultan Agung Private High School are to encourage generation Z, especially in the Sultan Agung Private High School environment, to increase knowledge related to entrepreneurship by utilizing innovation abilities and creativity in developing businesses. The method used in implementing this activity is through lectures and FGD (group discussion forum). The stages of implementing this event include opening and introducing entrepreneurial innovation and creativity, explaining the fundamentals of being an entrepreneur, explaining several problems often faced by young entrepreneurs, then continued with discussions related to new business development. After the service activities are completed, follow-up interviews are conducted regarding the impact of implementing the service activities. According to the interview results, it is known that the understanding of generation Z, especially students at Sultan Agung Private High School, regarding increasing understanding of innovation and creativity has increased by 95%.

IMPACT OF ADOPTION OF FINANCIAL STANDARDS AND INNOVATIONS ON SME BUSINESS PERFORMANCE: THE ROLE OF COMPETITIVE ADVANTAGE AS A MEDIATION Inrawan, Ady; Silitonga, Hery Pandapotan; Halim, Fitria; Sudirman, Acai; Lie, Darwin
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 11 No. 1: Desember 2021
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v11i1.5757

This study aims to determine the role of competitive advantage in mediating the relationship between the adoption of financial reporting standards and innovation on the business performance of SMEs in Pematangsiantar City. This study uses a research design with a quantitative approach to causality. Data collection techniques using observation, interviews, questionnaires and documentation. The sampling method used in this study is the convenience sampling method. The data analysis method used is Partial Least Square (PLS).The data analysis test tool uses the statistical software Smartpls 3.0. The results showed that innovation and competitive advantage had a significant effect on business performance, the adoption of financial reporting standards on business performance obtained an insignificant impact. Whereasthe effect of the adoption of financial reporting standards on competitive advantage obtained significant results. Furthermore, the effect of innovation on competitive advantage obtained insignificant results. Then competitive advantage can mediate the relationship between the adoption of financial reporting standards on business performance. Furthermore, the competitive advantage variable is not able to mediate the relationship between innovation and business performance.

Analysis of the Influence of Taxpayer Awareness and Modernization of Tax Administration on Tax Compliance of MSMEs Putra, Loist Abdi; Silitonga, Hery Pandapotan; Ambarita, Marthin Hutler; Loist, Christine; Sudirman, Acai
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Modernization of tax administration, such as implementing e-filing and e-billing systems, has been proven to simplify reporting and paying taxes for MSMEs. In addition, increasing taxpayer awareness through education and socialization about the importance of taxes also increases compliance. This study aims to analyze the effect of taxpayer awareness and modernization of tax administration on taxpayer compliance with MSMEs. The research design used is oriented towards a quantitative approach. Data were obtained through a survey of 150 MSME actors in Pematangsiatar, North Sumatra Province, which were determined using a purposive sampling approach. Then, the collected data were analyzed using multiple linear regression methods. The study results indicate that taxpayer awareness and modernization of tax administration have a positive and significant effect on taxpayer compliance. This finding indicates the importance of government efforts to increase awareness and improve administrative services to support tax compliance. This study recommends strategic steps for the government to strengthen the synergy between tax education and innovation in tax administration services to increase state revenue from the MSME sector.

DAMPAK QUICK RATIO DAN LONG TERM DEBT to EQUITY RATIO TERHADAP NILAI PERUSAHAAN Silitonga, Hery Pandapotan; Siregar, Robert Tua; Susanti, Elly
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study is to determine the effect of quick ratio (QR) and long term debt to equity ratio (LtDER) on tobacco in cable companies listed on the Indonesia Stock Exchange. The population of this study is the cable sub-sector companies listed on the Indonesia Stock Exchange in the period 2013-2018. Sampling with a purposive sampling method, obtained as many as 5 companies to be sampled. Data analysis techniques used are multiple linear regression, hypothesis testing, correlation coefficient, and coefficient of determination. The results of the quick ratio (QR) research have a negative effect while the long term to debt ratio (LtDER) has a positive effect on tobacco in the Cable Sub Sector Listed on the Indonesia Stock Exchange for the period 2013-2018. This shows that the higher the quick ratio will decrease Tobins'q and the higher the long term debt to equity ratio will increase the Tobins'q obtained.

DAMPAK PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTAULI PEMATANGSIANTAR Sianipar, Ruth Tridianty; Siregar, Robert Tua; Silitonga, Hery Pandapotan; Pulungan, Karin Putri Azura
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 6 No 1 (2020): JUNI 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v6i1.155

Penelitian ini bertujuan untuk untuk mengetahui Pengaruh Akuntansi Pertanggungjawaban Terhadap Kinerja Manajerial Pada Perusahaan Daerah Air Minum (PDAM) Tirtauli Pematangsiantar. Metode penelitian yang digunakan metode deskriptif Â kuantitatif, populasi pada penelitian ini adalah seluruh Karyawan Perusahaan Daerah Â Air Minum (PDAM) Tirtauli Pematangsiantar, lalu sampel yang digunakan pada penelitian ini menggunakan sampel nonprobability. Sampel pada penelitian ini adalah 56 (lima puluh enam) orang pada bagian manajerial. Teknik pengumpulan data menggunakan kuisioner, teknik analisis data yang digunakan uji asumsi klasik, uji regresi linear sederhana, uji hipotesis, koefesien korelasi, dan koefesien determinasi. Berdasarkan hasil penelitian ditarik kesimpulan bahwa Akuntansi pertanggungjawaban berpengaruh positif terhadap kinerja manajerial Pada Perusahaan Daerah Air Minum (PDAM) Tirtauli Pematangsiantar, semakin baik penerapan akuntansi pertanggungjawaban akan semakin meningkatkan kinerja manajerial.Kata kunci: Akuntansi Pertanggungjawaban, Kinerja Manajerial

Co-Authors Acai Sudirman Ady Inrawan Arshandy, Eliza Astuti Astuti Christine Dewi Nainggolan Christine Loist Darwin Lie Debi Eka Putri ELLY SUSANTI Elly Susanti Elly Susanti Fiorensia Fiorensia Fitria Halim Gultom, Jenni Harahap, Indah Dwi Pramita Juan Anastasia Putri Jubi Jubi Karin Putri Azura Pulungan Kevin Indajang Khairunnisah Lubis Lenny Dermawan Sembiring Liper Siregar Marthin Hutler Ambarita Nainggolan, Christine Dewi Panggabeam, Verda Desi Yolanda Pulungan, Karin Putri Azura Putra, Loist Abdi Robert Tua Siregar Ruth Tridianty Sianipar Sianipar, Ruth Tridianti Sianipar, Ruth Tridiyanti Simbolon, Deli Yanti Sinaga, Onita Sari Susi Susanti Agustina Widia Astuty

Title

Found 31 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 31 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 31 Documents
Search