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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
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

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DAMPAK STRUKTUR ASET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Panggabeam, Verda Desi Yolanda; Inrawan, Ady; Silitonga, Hery Pandapotan; Sembiring, Lenny Dermawan
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v7i2.157

Abstract

Tujuan penelitan ini untuk mengetahui pengaruh struktur aset dan ukuran perusahaan terhadap struktur modal. Metode yang digunakan analisis deskriptif kuantitatif. Analisis data digunakan uji asumsi klasik, regresi linier berganda, koefisien korelasi, determinasi, uji F dan uji t. objek pada Perusahaan Sub Sektor perkebunan yang terdaftar di Bursa Efek Indonesia untuk laporan keuangan periode 2011-2017. Hasil penelitian dapat disimpulkan sebagai berikut: 1. Hasil pengujian analisis regresi linear berganda diketahui bahwa struktur aset berpengaruh positif, sedangkan ukuran perusahaan berpengaruh negatif terhadap struktur modal. 2.Hasil koefisien korelasi menunjukkan bahwa hubungan struktur aset dan ukuran perusahaan terhadap struktur modal berada pada tingkat yang sedang, sedangkan koefesien determinasi sebesar 27,40% tinggi rendahnya struktur modal dapat dijelaskan oleh struktur aset dan ukuran perusahaan 3. Uji Hipotesis, untuk hasil uji F adalah struktur aset dan ukuran perusahaan berpengaruh signifikan terhadap struktur modal, dan uji t bahwa struktur aset berpengaruh signifikan terhadap struktur modal dan ukuran perusahaan berpengaruh tidak signifikan terhadap struktur modal.
EFFECTIVENESS OF VILLAGE FUND POLICY FOR ECONOMIC DEVELOPMENT AND RURAL INFRASTRUCTURE IN SIANTAR DISTRICT SIMALUNGUN REGENCY Silitonga, Hery Pandapotan; Sianipar, Ruth Tridiyanti; Sembiring, Lenny Dermawan; Putri, Juan Anastasia; Siregar, Robert Tua
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 10 No. 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v10i1.398

Abstract

The purpose of this study is to determine the use of village funds has been effective in developing rural economy and infrastructure development in Siantar District Simalungun Regency. Qualitative research methods used in this study, the data analysis techniques used qualitative descriptive data analysis techniques. The results of the study obtained by respondents stated that village funds distributed from the government are sufficient for development in the village, the existence of village funds is very helpful for village development, the largest use of village funds used for the construction and maintenance of agricultural business roads, and in community empowerment the largest village funds are used for village government programs for village community empowerment,  The village government compiles planning documents consisting of APBDes, RPJMDes, and RKPDes, each planning program must be supported by the village community in implementation by informing every expenditure and income of funds, supervision of monitoring periodically related to the physical development of the village, and the submission of reports on the use of village funds used for village development needs to be delivered transparently
STUDI EMPIRIS: HUBUNGAN INFLASI, SUKU BUNGA, LIKUIDITAS, DAN LEVERAGE TERHADAP PROFITABILITAS Inrawan, Ady; Sianipar, Ruth Tridianty; Putri, Juan Anastasia; Silitonga, Hery Pandapotan
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i2.646

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, suku bunga, likuiditas, dan leverage terhadap profitabilitas. Data yang digunakan dalam penelitian ini adalah data sekunder perusahaan sektor properti dan real estate BEI periode 2019–2023. Penelitian ini menggunakan data panel dengan sampel sebanyak 45 perusahaan yang dipilih menggunakan teknik purposive sampling, menghasilkan 225 observasi. Analisis dilakukan dengan metode regresi data panel menggunakan perangkat lunak EViews 13, dengan model terbaik yang dipilih melalui uji Chow, Hausman, dan Lagrange Multiplier. Hasil penelitian menunjukkan bahwa secara simultan, inflasi, suku bunga, likuiditas, dan leverage berpengaruh signifikan terhadap profitabilitas. Secara parsial, likuiditas berpengaruh positif, sedangkan inflasi, suku bunga, dan leverage tidak berpengaruh terhadap profitabilitas. Penelitian ini memberikan implikasi bahwa perusahaan perlu memprioritaskan pengelolaan likuiditas yang baik dan strategi mitigasi risiko ekonomi makro guna menjaga kinerja keuangan yang stabil
Determinant Improving the Quality of Financial Reports Pematangsiantar City Government Hery Pandapotan Silitonga; Ruth Tridianty Sianipar; Juan Anastasia Putri; Robert Tua Siregar; Acai Sudirman
E-Jurnal Akuntansi Vol 32 No 2 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i02.p18

Abstract

This study aims to determine the effectiveness of SPIP and organizational culture impact the successful implementation of SIKD in improving the quality of financial reports. A quantitative approach was used in this study with a literature and field design. The data sources used are primary data and secondary data. The data analysis technique used in this study was path analysis. The results showed that the t-test of the sub-structure model 1 of SPIP affected the success of SIKD implementation, organizational culture affected the success of the implementation of SIKD, and the t-test of the sub-structure model 2 showed that SPIP affected the quality of financial reports. organizational culture does not affect the quality of financial statements, and SIKD affects financial reports' quality. Furthermore, the effectiveness of the application of SIKD is an intermediary variable that affects the quality of financial reports in the Pematangsiantar City government. Keywords : SPIP; Organizational Culture; SIKD; Financial Report Quality.
ANALYSIS OF STOCK INVESTMENT DECISION MAKING USING THE CAPITAL ASSET PRICING MODEL (CAPM) ON THE MNC36 INDEX: Capital Asset Pricing Model, return, risk, market return, stock beta, investment decision Silitonga, Hery Pandapotan; Anastasia Putri, Juan; Arshandy, Eliza
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.723

Abstract

The objective of the research conducted is to describe the return and risk of stocks in the MNC36 Index listed on the Indonesia Stock Exchange throughout 2018–2022 and to evaluate investment decisions based on undervalued and overvalued return conditions using the Capital Asset Pricing Model (CAPM) method. In this research, the method applied is descriptive analysis in both qualitative and quantitative forms. The results of the research show that: 1) There are 7 undervalued or efficient company stocks, where the individual returns are higher than expected, making these stocks worth buying before their prices rise. These stocks include: ANTM, BBCA, BBRI, BMRI, ICBP, MNCN, and PTBA. 2) There are 2 overvalued or inefficient company stocks, where the individual returns are lower than expected, making these stocks better sold before their prices drop. These stocks are: ASII and BBNI.
THE ROLE OF FIRM SIZE IN MODERATING THE RELATIONSHIP BETWEEN PROFITABILITY AND FIRM VALUE: Firm Value, Firm Size, Profitability Inrawan, Ady; Silitonga, Hery Pandapotan; Dermawan Sembiring, Lenny
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.733

Abstract

The primary objective of this study is to analyze the effect of profitability on firm value, with firm size serving as the moderating variable. The data used in this study are secondary data in the form of financial statements obtained from the Indonesia Stock Exchange (IDX) and the websites of the sampled companies. The research population consists of 27 companies in the heavy constructions & civil engineering subsector during the 2019–2023 period. Using a purposive sampling method, 17 companies were selected, resulting in 85 observations. The data analysis technique employed is multiple linear regression with a moderating variable (Moderated Regression Analysis/MRA). The analysis was conducted using panel data with EViews 13 software. Model selection was performed using the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that profitability does not significantly affect firm value. However, firm size is proven to moderate the relationship between profitability and firm value, although the moderation coefficient demonstrates a negative effect. This suggests that larger firms face managerial complexity challenges that may actually weaken the influence of profitability on firm value. This study is expected to serve as a reference for corporate management and investors in considering the influence of profitability and firm size on firm value
Analisis Jumlah Anggota, Simpanan Anggota Dan Pemberian Pinjaman Untuk Meningkatkan Sisa Hasil Usaha Silitonga, Hery Pandapotan; Siregar, Robert Tua; Sianipar, Ruth Tridiyanti
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14240

Abstract

Tujuan Penelitian ini adalah : 1. Untuk mengetahui gambaran jumlah anggota, simpanan anggota, pemberian pinjaman dan Sisa Hasil Usaha (SHU) pada Pusat Koperasi Pegawai Republik Indonesia (PKP-RI) Kabupaten Simalungun. 2. Untuk mengetahui faktor-faktor yang menyebabkan Sisa Hasil Usaha (SHU) pada Pusat Koperasi Pegawai Republik Indonesia (PKP-RI) Kabupaten Simalungun cenderung mengalami penurunan. Hasil Penelitian disimpulkan sebagai berikut :1. Jumlah anggota, pemberian pinjaman dan Sisa Hasil Usaha (SHU) tahun 2017-2021 berfluktuasi cenderung menurun sedangkan simpanan anggota tahun 2017-2021 mengalami peningkatan. 2. Faktor yang menyebabkan Sisa Hasil Usaha (SHU) mengalami penurunan dikarenakan faktor modal usaha koperasi dan jumlah anggota koperasi menurun.
KEUNGGULAN BERSAING DENGAN PENERAPAN FINANCIAL TEKNOLOGY DALAM PERKEMBANGAN UMKM DI ERA SOCIETY 5.0 Sianipar, Ruth Tridianti; Putri, Juan Anastasia; Nainggolan, Christine Dewi; Siregar, Robert Tua; silitonga, hery pandapotan
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1466

Abstract

The aim of this research is to determine the role of competitive advantage in mediating the relationship between financial technology and financial literacy on the development of MSMEs in Pematang Siantar City. This research method uses a research design with a qualitative approach. The subjects of this research are MSMEs located in each sub-district in the districts of East Siantar, West Siantar, North Siantar, South Siantar, Siantar Marihat, Siantar Martoba, Siantar Sitalasari, Siantar Marimbun. Data collection techniques use observation, interviews, questionnaires and documentation. The data analysis method used is Partial Least Square (PLS). The data analysis test tool uses Smartpls statistical software. The research results obtained: The results of the first hypothesis test (H1) show that financial technology has a positive effect on competitive advantage. The results of the second hypothesis test (H2) show that financial literacy has an effect on competitive advantage. The results of the third hypothesis test (H3) show that the development of MSMEs has an effect on superiority compete
Efektifitas Penerapan Sistem Pengendalian Intern Pemerintah Dalam Meningkatkan Kualitas Laporan Keuangan (Studi Pada Pemerintah Kota Pematangsiantar Silitonga, Hery Pandapotan; Gultom, Jenni; Sembiring, Lenny Dermawan
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

This study aimed to determine the effectiveness of the implementation of the government internal control system to improve the quality of financial statements. The research design used was literature research that utilized a literature review as a reference. The data collection used the documentation and questionnaire methods by distributing questionnaires to the sample. The study was conducted from May 2020 to July 2020. The research population was the Regional Apparatus Organization of Pematangsiantar City. The flow of activities carried out in this study was carried out with an interactive cycle process. The reduced data were presented in the form of descriptions in accordance with the aspects of the study, which aimed to make it easier for researchers to interpret data and draw conclusions. Based on the results of the study that has been conducted, it is concluded that the effectiveness of the implementation of the government internal control system carried out by the Pematangsiantar City Government could improve the quality of the financial statements issued.
EFEKTIFITAS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM MENGOPTIMALKAN KINERJA MANAJERIAL PADA PERUSAHAAN DAERAH PAJAK HORAS JAYA (PDPHJ) PEMATANGSIANTAR Harahap, Indah Dwi Pramita; Simbolon, Deli Yanti; Gultom, Jenni; Silitonga, Hery Pandapotan
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

Responsibility accounting is a system designed to collect and report costs according to the responsibility center in achieving organizational goals. This study aims to determine the effectiveness of the application of accountability accounting in optimizing managerial performance. This research was conducted at the Regional Pajak Horas Jayai Pematangsiantar. Sources of data using primary and secondary data. Data collection techniques by observation, documentation, and interviews. The data analysis technique used qualitative analysis. The results of research on the application of high responsibility accounting, it will improve managerial performance. Responsibility centers in organizations that have managers will control and be responsible for costs, profits and investments, this will increase morale because they believe that they are working for a common goal.
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