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All Journal GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Keuangan dan Bisnis Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Informasi Akuntansi Journal of Business and Information System
Panjaitan, Delfi
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Nilai Inflasi, Nilai Tukar Mata Uang, Dan Tingkat Suku Bunga Terhadap Return Saham Lq45 Bursa Efek Indonesia Pada Perusahaan Manufaktur Cimarko Putri, Ervina; Panjaitan, Delfi
Jurnal Informasi Akuntansi (JIA) Vol. 3 No. 2 (2024): Jurnal Informasi Akuntansi (JIA) Volume 3 Nomor 2 Tahun 2024
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v3i1.1149

Abstract

Penelitian ini diteliti untuk mengetahui pengaruh nilai inflasi, nilai tukar mata uang, dan tingkat suku bunga terhadap return saham LQ45 yang ada pada Bursa Efek Indonesia (BEI) pada perusahaan manufaktur selama periode 2019-2022. Penelitian ini diteliti menggunakan data sekunder dengan populasi yang digunakan adalah data perusahaan yang terdaftar dalam Indeks Saham LQ45, nilai inflasi, nilai tukar mata uang, dan tingkat suku bunga. Teknik dalam pengambilan sampel menggunakan metode purposive sampling. Pengujian yang digunakan untuk menguji hipotesis, yaitu uji analisis regresi linear berganda, uji parsial (uji statistik T), dan uji signifikan simultan (uji statistik F). Hasil dari penelitian ini adalah nilai inflasi berpengaruh positif dan tidak signifikan terhadap return saham LQ45 Bursa Efek Indonesia pada perusahaan manufaktur periode 2019-2022, nilai tukar mata uang berpengaruh negatif dan tidak signifikan terhadap return saham LQ45 Bursa Efek Indonesia pada perusahaan manufaktur periode 2019-2022, dan tingkat suku bunga berpengaruh negatif dan tidak signifikan terhadap return saham LQ45 Bursa Efek Indonesia pada perusahaan manufaktur periode 2019-2022.
Pengaruh Gender, Usia, Dan Tingkat Pendidikan Chief Executive Officer Terhadap Manajemen Laba Christina Dialim, Jennifer; Panjaitan, Delfi
Jurnal Informasi Akuntansi (JIA) Vol. 3 No. 2 (2024): Jurnal Informasi Akuntansi (JIA) Volume 3 Nomor 2 Tahun 2024
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v3i2.1215

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gender, usia, dan tingkat pendidikan chief executive officer terhadap manajemen laba. Data yang digunakan adalah data sekunder. Populasi yang digunakan dalam penelitian ini adalah perusahaan properties dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2021-2022. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dan diperoleh 56 perusahaan dengan total 112 sampel perusahaan. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa gender chief executive officer berpengaruh negatif terhadap manajemen laba, usia chief executive officer berpengaruh positif terhadap manajemen laba, sedangkan tingkat pendidikan chief executive officer tidak berpengaruh terhadap manajemen laba.
Pengaruh Profitabilitas Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Tercatat Di BEI 2020-2022 Junior Hasan, Fernando; Panjaitan, Delfi
Jurnal Informasi Akuntansi (JIA) Vol. 3 No. 3 (2024): Jurnal Informasi Akuntansi (JIA) Volume 3 Nomor 3 Tahun 2024
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v3i3.1356

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan leverage terhadap manajemen laba dengan berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode penelitian pada tahun 2020-2022. Data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah metode Purposive Sampling sebagai teknik penentuan sampel. Pengujian hipotesis ini dilakukan dengan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap manajemen laba dan leverage tidak berpengaruh terhadap manajemen laba.
The influence of family environment on the choice of business strategy: Innovation culture as a mediating variable Setiawan, Antonius Singgih; Panjaitan, Delfi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 1 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i1.287

Abstract

This study aims to see whether the family environment can have a positive impact on the development of a company's innovation culture and influence the orientation of the company's business strategy choices. However, this study also aims to see whether the culture of innovation can impact the orientation of business strategy choices. Finally, this study also aims to prove the culture of innovation as a variable that mediates the relationship between the family environment and business strategy choices. Using a sample of 178 respondents (response rate 89%) with entrepreneur respondents in the city of Palembang, the research hypothesis was tested using Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis with Warp PLS software version 5.0. The results concluded that the family environment has a positive effect on the culture of innovation and business strategy choices; on the other hand, the culture of innovation has an effect on business strategy choices, and finally, the culture of innovation mediates the relationship between the family environment and business strategy choices in firms in Palembang.
Kemampuan Melihat Peluang, Keyakinan Spiritualitas dan Kinerja Bisnis UMKM di Kota Palembang Setiawan, Antonius Singgih; Panjaitan, Delfi
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i1.202503

Abstract

Banyak penelitian terdahulu telah membuktikan berbagai faktor yang dapat memberikan dampak positif terhadap pencapaian kinerja usaha. Namun demikian, banyak dari penelitian terdahulu melihat faktor strategi dan pengunaan metode bisnis sebagai faktor kontekstual yang memberikan pengaruh terhadap kinerja bisnis, sebaliknya, belum bayak penelitian terdahulu melihat faktor karateritik pengusaha sebagai faktor kontekstual. Untuk itu, penelitian ini bertujuan untuk menguji pengaruh kemampuan melihat peluang, keyakinan spiritualitas pengelola usaha di Kota Palembang terhadap kinerja bisnis usaha. Menggunakan sampel 134 respondeng (respon rate 89,22%), data diuji menggunakan SEM-PLS. Hasil penelitian menyimpulkan kemampuan melihat peluang dan keyakinan spiritualitas pengelola usaha di Kota Palembang berpengaruh positif terhadap kinerja bisnis usaha. Hal ini menunjukkan bahwa semakin tinggi kemampuan pengusaha melihat peluang, dan semakin tinggi tingkat spiritualitas pengusaha dapat memberikan dampak positif terhadap pencapaian kinerja optimal perusahaan.
OWNER/MANAGEMENT CHARACTERISTICS, BUSINESS CHARACTERISTICS, AND BUSINESS DECISION-MAKING Setiawan, Antonius Singgih; Panjaitan, Delfi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1476

Abstract

Business decision-making is a crucial point in business activities. Therefore, this study aims to examine whether management characteristics, the ability to see opportunities, and the ability to improvise positively impact business decision-making. This study used a sample of 118 (78.7%) businessmen respondents in Palembang City. The research hypothesis was tested using Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis with Warp PLS software version 5.0. The results of this study show that management characteristics, the ability to see opportunities, and the ability to improvise positively affect firms' business decision-making in Palembang City.
KARAKTERISTIK PENGUSAHA, PENGGUNAAN SISTEM PENGUKURAN KINERJA STARTEGIS: BUDAYA INOVASI SEBAGAI VARIABEL MODERASI Setiawan, Antonius Singgih; Supheni, Indrian; Panjaitan, Delfi
Jurnal Keuangan dan Bisnis Vol. 23 No. 2 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 2, Oktober 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i2.1672

Abstract

Purpose: This study aims to examine the relationship between entrepreneur characteristics and the use of strategic performance measurement systems and innovation culture. The influence of innovation culture on the use of strategic performance measurement systems, as well as how innovation culture moderates the relationship between entrepreneur characteristics and the use of strategic performance measurement systems. Design/Methodology/Approach: Using a sample of 178 respondents (response rate 89%) with entrepreneur respondents in the city of Palembang, the research hypothesis was tested using Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis with Smart PLS software version 4.0. Findings: The findings of this study conclude that entrepreneur characteristics positively influence the use of strategic performance measurement systems. Entrepreneur characteristics influence the culture of innovation. Although the study failed to prove the influence of innovation culture on the use of strategic performance measurement systems, the results of this study successfully demonstrated the moderating role of innovation culture in the relationship between entrepreneur characteristics and the use of strategic performance measurement systems. Practical Implications: An important implication of the findings of this study is that there is a linear relationship between the characteristics of entrepreneurs who are oriented towards open and strategic thinking, which will ultimately view the development of a culture of innovation as a necessity in developing a business venture. Originality/Value: The original contribution of this study is the interaction between innovation culture and entrepreneurial characteristics, which has not been explored in many strategic management accounting studies. Therefore, the results of this study are expected to add to the literature in strategic management accounting studies.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN KALANGAN PROFESI YANG MELAKUKAN PEKERJAAN BEBAS UNTUK MEMBAYAR PAJAK Lesmana, Desy; Panjaitan, Delfi; Maimunah, Mutiara
Jurnal Keuangan dan Bisnis Vol. 18 No. 1 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 1, Edisi Maret 2020
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.352 KB) | DOI: 10.32524/jkb.v18i1.41

Abstract

The purpose of this study is to determine the factors that influence the willingness of the profession to pay taxes. The factors in question are knowledge of tax regulations, tax authorities and tax sanctions. This research uses empirical research type. The object of research used in this study is experts who do free work, where the samples taken are all notaries and doctors who have their own practice, in the city of Palembang. The results show that knowledge of tax regulations and tax authorities has an effect on the willingness to pay taxes in the profession. However, tax sanctions do not affect the willingness to pay taxes in the profession.
The effect of professional certification, professional commitment, and professionalism on lecturer's performance Maimunah, Mutiara; Lesmana, Desy; Panjaitan, Delfi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i2.181

Abstract

This research aims to analyze and determine the effect of professional certification, professional commitment, and professionalism on lecturer performance. This type of research is quantitative research. The population in this research were accounting lecturers at 12 private universities (PTS) in the city of Palembang. The data collection technique used a survey technique by distributing 85 questionnaires to accounting lecturers at private universities who have accounting profession certification, containing a list of questions to respondents directly and the data analysis technique used was multiple regression analysis technique. The results showed that professional certification, professional commitment, and professionalism had a positive effect on lecturer performance.
Co-Authors Antonius Singgih Setiawan Christina Dialim, Jennifer Cimarko Putri, Ervina Fransiska, Meri Oktaria Imelda, Sherly Indrian Supheni Jonnie, Narada Ellysia Junior Hasan, Fernando Lesmana, Desy Lim, Maria Virginia Maimunah, Mutiara Putri, Weny Rianty, Martha Samosir, Efansius Mario Setiawan , Alfredo Valentino