Article Per Year (5 Year)
p-Index From 2020 - 2025
2.595
P-Index
This Author published in this journals
All Journal SENTRALISASI J-MAS (Jurnal Manajemen dan Sains) Journal of Economic, Management, Accounting and Technology (JEMATech) JURNAL MANAJEMEN BISNIS Jurnal Riset Bisnis dan Investasi Jurnal Wacana Ekonomi International Journal of Economics Development Research (IJEDR) Value : Journal of Management and Business BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Manajemen, Bisnis dan Kewirausahaan Jurnal For Management Student (JFMS)
Situngkir, Tiar Lina
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Value Creation and Stock Prices: A Case Study of Indonesian Manufacturing Companies Dhia Husniah; Situngkir, Tiar Lina
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i2.818

Abstract

The study aimed to investigate the financial performance with the proxy of economic value added and market value added in influencing the stock price of manufacturing companies from 2014 to 2023. The study used a quantitative approach method. The sampling technique used is a non-probability sampling technique with a sample of 41 companies. The study uses secondary data from company financial reports and other supporting data. The study tested regression data using panel data by conducting the estimation model testing stage for the common, fixed, and random effect models through the Chow and Hausman tests.  The model used in this study is a random effect, which is included in the Generalized Least Square (GLS) method in the Eviews12 application. The research findings show that the economic and market value-added variables partially and simultaneously affected stock prices in manufacturing companies from 2014 to 2023.
Pengaruh Social Influence dan Facilitating Condition Terhadap Use Behaviour Mobile Banking Mandiri di Karawang Alfattaah, Muhammad Syahid; Fuadah, Siti Rohmatul; Situngkir, Tiar Lina
Value : Journal of Management and Business Vol. 8 No. 2 (2024): Value: Journal of Management and Business
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/value.v8i2.11193

Abstract

This research employs the UTAUT model to examine the impact of Social Influence and Facilitating Condition variables on behavior intention and Use Behavior among users of the Mandiri mobile banking application in Karawang. The purposive sampling method yielded 110 respondents, who were then subjected to path analysis using SPSS 25 to analyze the data. The Facilitating condition and social influence have a favorable and considerable impact on behavior intention. Behavior intention and facilitating condition variables have a impact on utilization behavior.
Menilai Kondisi Suatu Saham Dengan Pendekatan Price Earning Ratio Sebagai Dasar Keputusan Investasi. Achmadtyar Fazrul Haq, Abidzar; Situngkir, Tiar Lina
Jurnal Riset Bisnis dan Investasi Vol 8 No 2 (2022): Jurnal Riset Bisnis dan Investasi
Publisher : Jurnal Riset Bisnis dan Investasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jrbi.v8i2.3661

Abstract

Stock investment is never separated from many risk threats, by valuating the stocks investor can minimize the risk in stock investment. The purpose of this research is to know how to find the intrinsic value of the stock, so we can know the condition of the stocks and make an investment decision. This research uses the Price Earnings Ratio approach to calculate the intrinsic value. The samples in this research are healthcare sector companies that are listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. The result of the Paired Sample t-Test there is no significant difference between market price and intrinsic value approached Price Earnings Ratio.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE HARGA POKOK PENUH PADA ROTI GEMBONG BONGSOR KARAWANG Millasyifa, Nadya; Amalia, Luthfi Thoriq; Naufal, Hilman Muhamad; Enriza, Mohamad Hafizh; Shafa, Lizha Nur; Situngkir, Tiar Lina
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 3 (2022): DESEMBER : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v2i3.864

Abstract

This study aims to analyze the comparison of the Cost of Goods Sold based on the Small and Medium Enterprises (SME) Method of Roti Gembong Bongsor and the full costing method. The method of data collection applied in this research is by observation and personal interviews with SME owners as people who provide the information and data that researchers needs. The results of the research that has been carried out show that the resulting production costs consist of raw material costs of Rp 5,967,000, direct labor costs of Rp 15,000,000, variable factory overhead costs of Rp 9,123,500, and fixed overhead costs of Rp 5.234.997. This study shows that the results of calculating the cost of goods sold using the full costing method produce a higher price than the SME method.
Literature Review: Analysis of the Application of Fiscal Reconciliation in Some Companies Sutardi, Fitrah Diraya; Sidik, Nur Halimah; Situngkir, Tiar Lina
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management 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/budgeting.v6i1.10697

Abstract

Fiscal reconciliation is the process of adjusting commercial financial statements with tax calculations carried out to meet applicable tax regulations and to solve the differences between fiscal financial reports and commercial financial reports. This process ensures that the company complies with tax regulations and stays clear of possible penalties or fines. Due to differences in tax and accounting procedures that may have an impact on financial statements and tax liabilities, analysis of the application and computation of fiscal reconciliation in many businesses is a pertinent topic. Together with commercial financial reports, fiscal financial reports are created, thus even though commercial or business financial reports are prepared based on business accounting principles, taxation provisions are dominant in the reporting process of financial statements for companies’ tax payments. Previous research has shown significant discrepancies between the results of commercial financial statements and fiscal calculations, often due to differences in revenue and cost recognition between commercial and fiscal accounting. The method determined through this research is a comparative literature review. The result of this research shows that some companies' corrections are not in line with tax regulations, which has an impact on how much income tax has already been paid and reported by these companies. Since deferred tax has been shown to significantly and favorably affect corporate income tax, the management of the company should pay taxes right away to lower the overall tax burden. The findings of this study suggest that corporate entities should do fiscal reconciliation due to discrepancies in cost recognition between Indonesian accounting standards and fiscal legislation. Keywords: Fiscal Analysis, Fiscal Reconciliation, Manufacturing Companies
Pengaruh Risk Aversion Terhadap Keputusan Investasi pada Generasi Milenial di Karawang Karolin, Simbolo, Paulina; Situngkir, Tiar Lina; Kusumawardaya, Vandita
Value : Journal of Management and Business Vol. 9 No. 1 (2024): Value: Journal of Management and Business
Publisher : Fakultas Ekonomi dan Bisnis

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

Abstract

This research uses a survey research design to see how risk aversion influences investment decisions made by the millennial generation in Karawang. Risk aversion is the independent variable, and investment decisions are the dependent variable. This study focuses on the millennial generation population in Karawang, which numbers around 1,029,290 people. In addition, 429 respondents from the millennial generation who were actively involved in investment activities were the sample used in this research. In this research, the influence of risk aversion on investment decisions is tested through Simple Linear Regression Analysis. Studies show that fear of risk influences millennials' investment choices. This generation prefers to avoid danger. They prefer to invest in instruments that they consider more stable and easy to understand. The results show that to help millennials make smarter and more logical investment choices, increased financial education is needed.
Effect of Free Cash Flow and Stock Trading Volume Moderated Diversification of Business Toward Stock Yield Situngkir, Tiar Lina
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3453

Abstract

The research intents to investigate the effect of free cash flow and stock trading volume on stock returns with business diversification as a moderating variable. The problem raised is how the interaction between free cash flow, stock trading volume, and business diversification affects stock returns. The research sample consisted of 11 pharmaceutical firms existed on the Indonesian Securities Exchange during the period 2018-2022, but only 8 firms were validated so that the sample used was 40 confirmed data. The data analysis method used is multiple linear regression and moderation regression analysis (MRA). The results demonstrated that free cash flow has no substantial impact on stock yield, while stock trading volume has a substantial impact directly. However, it was found that business diversification does not restrain the free cash flow and stock trading volume effect on stock yield. The focus conclusion of this research is only stock trading volume affects stock yield. Meanwhile, free cash flow and stock trading volume do not interact with business diversification on stock yield. The implication is that investors and various interested parties need to consider the volume of stock trading in determining investment decisions, in order to obtain maximum yield. 
Metode Perhitungan Variabel Costing dalam Mengindentifikasi Harga Pokok Produksi pada UMKM Warteg Queen Fadilah, Rifky; Nurhajijah, Ristia; Azzahra, Revaneyna; Azzahra, Naswa Natania; Putra, Seldy Chandra; Muawiyah, Salma Safitri; Akbar, Silvia; Situngkir, Tiar Lina
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 4 No. 2 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v4i2.1964

Abstract

Penelitian ini berfokus pada penggunaan metode variabel costing dalam perhitungan biaya produksi untuk penentuan harga jual. Tujuan penelitian: 1. Penentuan harga pokok produk menurut Warteg Queen. 2. Untuk menentukan harga pokok produk menggunakan metode variabel costing pada Warteg Queen. 3. Untuk mengetahui pengaruh atas perubahan metode perhitungan harga pokok produk terhadap laba pada Warteg Queen. Metode Penelitian: Variabel Costing. Hasil Pembahasan: Penelitian ini menunjukkan bahwa penggunaan metode variabel costing dalam menghitung harga pokok produksi (HPP) pada UMKM Warteg Queen memiliki dampak signifikan terhadap pemahaman biaya produksi dan laba yang diperoleh. Dari data yang diperoleh, total HPP untuk produk Tumis Kangkung mencapai Rp. 4,110 dan untuk Orek Tempe mencapai Rp. 5,170. HPP ini mencakup biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik variabel secara komprehensif. Penelitian ini juga menunjukkan perlunya manajemen yang baik dalam pengumpulan dan pengolahan data biaya produksi untuk meningkatkan efisiensi, transparansi, dan profitabilitas usaha. Dengan demikian, pendekatan yang tepat dalam pengelolaan biaya akan membantu Warteg Queen bertahan dan berkembang dalam industri yang kompetitif ini.
Systematic Literature Review (SLR) : Analisis Implementasi Pajak Pertambahan Nilai (PPN) E-Commerce dan Pajak atas Penjualan Barang Mewah (PPNBM) pada Sekyor Industri Otomotif di Indonesia Situngkir, Tiar Lina; Ramadhan, Muhammad Rizki; Ramadhan, Mulky Ismail; Husnina, Najla Nurul ,; Azzahra, Raisya Putri Syafna; Wijaya, Sandika Naufal Fawaz; Sinta Aji, Sekar Nirwana Ros; Lestari, Sri Ayu; Sasmita, Tegar Permata; Marsyantrinisa, Yossy; Novelina, Riani Rahma
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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

Abstract

The government faces difficulties in handling tax matters, especially income tax from online sales, because the rapid progress of the business world is not always matched by advances in the legal system. It remains difficult to determine the amount of tax owed and monitor e-commerce activities. Meanwhile, the majority of the APBN is financed by taxes. Income Tax (PPh) provides the largest income for the country, followed by Value Added Tax (PPn) and Sales Tax on Luxury Goods (PPnBM). The research method used is the Systematic Literature Summary (SLR) Method where only 20 publications on the Analysis of the Application of Value Added Tax (VAT) in the E-commerce Sector and Sales Tax on Luxury Goods (PPnBM) in the Indonesian Automotive Industry Sector were used in this research. The results of this research show that VAT collection on e-commerce transactions and intensive PPnBM in the Indonesian automotive sector has various impacts on the economy, especially in the long term. However, periodic evaluation is needed to ensure its long-term effectiveness. In addition, tax compliance from medium-sized businesses needs to be improved through a holistic approach involving awareness, knowledge and adequate infrastructure Keywords: Implementation of VAT, Literature Study, PPNBM, VAT in the E-commerce Sector
PERHITUNGAN HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL DENGAN METODE ACTIVITY BASED COSTING PADA UMKM DODONUT Wahyuni, Fitri Permata; Astari, Chika Putri; Nuranjani, Dini; Larasati, Dian Ayu; Astuti, Asti; Zamanda, Davia; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12554

Abstract

This study aims to determine production costs at Dodonut Shop using the Activity Based Costing (ABC) method. The ABC method was chosen because of its ability to provide more detailed cost information by identifying and allocating costs based on the activities performed. This research begins by identifying the main activities involved in the donut production process, such as raw material processing, frying, and packaging. Next, data was collected regarding the direct and indirect costs associated with each activity. The results of the analysis show that the ABC method provides a deeper understanding of production costs and helps Dodonut stores determine a more appropriate selling price and identify areas that require further efficiency. With the implementation of this method, Dodonut is expected to increase profitability and competitiveness in the market
Co-Authors Achmadtyar Fazrul Haq, Abidzar Adidjaya, Fawwaz Rippa Gilardi Akbar, Silvia Alfattaah, Muhammad Syahid Amalia, Luthfi Thoriq Ananda, Daffa Dwi Apriyanti, Ariska Astari, Chika Putri Astuti, Asti Ayuningtyas, Frista Rahma Az Zahra, Faza Amaliah Azzahra, Naswa Natania Azzahra, Raisya Putri Syafna Azzahra, Revaneyna Ba’Gubair, Sana’a Mohammed Awwadh Dhia Husniah Enriza, Mohamad Hafizh Fadilah, Rifky Fadillah, Rifky Fatmawati, Aulia Eka Fuadah, Siti Rohmatul Holifah, Siti Husnina, Najla Nurul , Karolin, Simbolo, Paulina Khasanah, Isnaeni Nur Khoirunnissa, Nur Alifah Khotimah, Novy Fitri Kusumawardaya, Vandita Larasati, Dian Ayu Lastari, Devi Suci Lestari, Sri Ayu Maharani, Chika Maharani, Septia Putri Marsyantrinisa, Yossy Millasyifa, Nadya Muawiyah, Salma Safitri Naufal, Hilman Muhamad Novelina, Riani Rahma Nuranjani, Dini Nurhajijah, Ristia Nuthajijah, Ristia Putra, Seldy Chandra Rachmansyah, Fachridwan Ramadhan, Muhammad Rizki Ramadhan, Mulky Ismail Risma Risma, Risma Salis, Mochamad Ikhsan Sasmita, Tegar Permata Sekarsari, Dewi Shafa, Lizha Nur Sidik, Nur Halimah Sinta Aji, Sekar Nirwana Ros Sodik, Fajar Japar Sukriyansyah, Deden Sutardi, Fitrah Diraya Wahyuni, Fitri Permata Wicaksono, Dean Wijaya, Sandika Naufal Fawaz Yuniar, Awaliyah Fadya Zamanda, Davia