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All Journal Niagawan Journal of Economic, Bussines and Accounting (COSTING) International Journal of Public Budgeting, Accounting and Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Bussines (JOMB) Jurnal IPTEK Bagi Masyarakat Jurnal Minfo Polgan (JMP) Jurnal Akuntansi dan Keuangan Jurnal Masyarakat Indonesia Outline Journal of Management and Accounting Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Eastasouth Journal of Effective Community Services Jurnal Pengabdian West Science Journal Of Indonesian Social Society Journal of Business Management and Economic Development Journal Accounting International Mount Hope PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Jurnal Pengabdian Masyarakat Eka Prasetya Jurnal UMKM, Manajemen dan Akuntansi (JUMA)
Situmorang, Frenky
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Factor Effecting Firm Value: The Role Of CSR in Plantation Firm Indonesia Situmorang, Frenky
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.18 KB)

Abstract

This study aims to examine and analyze the effect of firm size, profitability, sales growth, and good corporate governance on firm value with social responsibility as a moderating variable in plantation companies listed on the stock exchange. The data collection method used is secondary data with the population in this study being plantation companies listed on the stock exchange. The study sample was 14 companies from 2013 - 2017 with a total of 70 observations (5 years). The data analysis model is used to test the hypothesis of multiple linear regression models and Moderated Regression Analysis (MRA). The results showed that firm size had a negative effect on firm value, profitability had a positive effect on firm value, sales growth and good corporate governance were not significant to firm value. Corporate social responsibility is able to moderate the firm size and good corporate governance towards firm value. Corporate social responsibility is not able to moderate profitability and sales growth towards firm value.
MODEL PERILAKU NASABAH PADA BANK PEMBIAYAAN RAKYAT SYARI’AH (BPRS) DI MEDAN Frenky Situmorang; Muammar Rinaldi
Niagawan Vol 10, No 3 (2021): NIAGAWAN VOL 10 NO 3 NOVEMBER 2021
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v9i3.19422

Abstract

Penelitian ini dilakukan untuk merumuskan model yang tepat untuk nasabah tabungan di Bank Pembiayaan Rakyat Syariah (BPRS) di Sumatera Utara sehingga dapat menjadi model bagi Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia. Hasil penelitian ini menunjukkan variabel sistem syariah, promosi memberikan daya tarik dalam pembentukan niat untuk membuka rekening tabungan di BPRS. Namun layanan tidak mempengaruhi pembentukan niat untuk menjadi pelanggan. Studi ini juga menegaskan bahwa Theory of Reasoned Action (TRA) dapat digunakan dalam riset konsumen tentang BPRS.
Edukasi Literasi Perencanaan Keuangan dan Investasi Bagi Gen Z di Hariandja Sianturi Training Center Frenky Situmorang; Deasy Arysandy; Nurganda Siregar
Jurnal Pengabdian West Science Vol 2 No 08 (2023): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v2i08.570

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini dilaksanakan di sekolah menengah kejuruan swasta budi agung medan pada tanggal 17 juli 2023 pukul 09.00 sampai dengan selesai yang diikuti 20 peserta Seiring perkembangan zaman sekarang ini, sulitnya mencari pekerjaan menjadi permasalahan baik bagi siswa- siswi nantinya maupun bagi orang tua, terlebih orang tua mempunyai pengharapan tersendiri bagi anak-anaknya yang lulusan SMK. sementara pada zaman sekarang ini anak-anak yang telah menyelesaikan sekolah sering mengalami kebingungan atau tidak tahu harus berbuat apa kedepannya. Oleh karena itu kita sebagai tenaga pendidik sudah seharusnya bergerak membantu siswa-siswi dengan memberikan motivasi serta ilmu kewirausahaan sebagai modal masa depannya terlebih mereka memilih pilihan sekolah di SMK. Maka dari pada itu Pengabdian Kepada Masyarakat kali ini kami memilih SMKS Budi Agung Medan karena sekolah tersebut mempunyai visi dan misi memunculkan jiwa wirausaha siswa-siswinya.
Pengaruh Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Profitabilitas pada Perusahaan Sub Sektor Tambang Bhernike Rismayora Tambunan; Misa Yojana Sari Saragih; Deasy Arisandy Aruan; Frenky Situmorang
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6550

Abstract

The aim of this research is to determine the effect of leverage, liquidity and company size on profitability in mining sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The analytical method of this research is to use multiple regression analysis with the SPSS Version 22.0 application. The approach used in this research is a quantitative approach. The results of this research show that Leverage has a significant effect on Profitability, Liquidity has no significant effect on Profitability and Size has no significant effect on Profitability. The conclusion is that DER, Current Ratio, Size have a significant effect on profitability in mining sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Keywords: Current Ratio, Debt To Equity Ratio, Return On Assets, Size
Sosialisasi Penggunaan Gadget Dalam Lingkungan Keluarga Jemaat GKPI Khusus Teladan Irvan Rolyesh Situmorang; Hommy Dorothy Ellyany Sinaga; Frenky Situmorang; Petrus Loo
Jurnal Pengabdian Masyarakat Eka Prasetya Vol 2 No 2: Jurnal Pengabdian Masyarakat Eka Prasetya
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat STIE Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jpmep.v2i2.374

Abstract

The use of gadgets in the family environment has become an increasingly pervasive phenomenon in everyday life. This study aims to increase family members' understanding and awareness of positive impacts and the prevention of negative impacts. The socialization methods involved include the organization of eminars and group discussions with active participation from family members. Educational materials tailored to the needs of modern families are presented to provide the latest information about digital safety, positive benefits, and strategies for healthy use of gadgets in the family context. Preliminary findings show an increase in family members' understanding of the potential positive risks and benefits of using gadgets, as well as changes in behavior toward their use. Through an interactive and informative socialization approach, it is hoped that families can optimize the benefits of digital technology while maintaining balance and harmony in the household environment. The implications of this community service can be a guide for similar efforts to form a smart society through the use of gadgets in the family context
INTERNAL COMPANY BEHAVIORAL FACTORS THAT INFLUENCE FINANCIAL FRAUD SITUMORANG, FRENKY; Pane, Yonson
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.188

Abstract

The aim to be achieved in this research is to obtain empirical evidence regarding the influence of profitability, capital turnover, financial leverage, asset structure, company size, influence on the Financial Fraud, The type of research that will be carried out is a type of quantitative research, namely research that obtains data in the form of numbers or qualitative data that is used. Companies that have complete data that can be used to analyze profitability, capital turnover, financial leverage, asset structure and company size. Return on Assets has no significant effect on the Financial Fraud, Capital Turnover has no significant effect on the Financial Fraud, Financial Leverage has a significant effect on the Financial Fraud, asset structure has no significant effect on the Financial Fraud, Company size has no significant effect on the Financial Fraud, (DTA Return on Assets, Capital Turnover, Financial Leverage, asset structure, Company Size) on the dependent variable (Financial Fraud) that can be produced by this equation is 32.7%, while the remaining 67.3% is influenced by other factors which are not included in this regression. This research only examines internal company finances with a focus on manufacturing companies only. It is hoped that this research can be used as consideration and reference material so that when investing, stakeholders choose transparent companies with a good level of supervision over the financial reporting process, so as to avoid fraudulent financial reporting.
Analisis Profesionalisme, Independensi dan Pengalaman, Terhadap Pencegahan Kecurangan Perusahaan Frenky Situmorang
Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i1.166

Abstract

The purpose of this study is to determine how much influence the Experience, Independence, and Professionalism Against Cheating Prevention. The research methodology used is quantitative descriptive method, the unit of analysis in this study is PT. Sumatra Sarana Sekar Sakti and its observation unit are Internal Auditors from PT. Sumatra Sarana Sekar Sakti. The population in this study is the Internal Auditor of PT. Sumatra Sarana Sekar Sakti as many as 30 respondents. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 respondents. The research method used is the technique of data collection through the distribution of questionnaires conducted systematically based on research objectives. The analytical method used to solve problems and prove hypotheses is descriptive analysis and regression analysis. The results of the t test show that the Experience variable does not effect on Fraud Prevention variable, the Independence variable does not effect on Fraud Prevention variable, and the Professionalism variable has a positive and significant effect on Fraud Prevention variable. The results of the F test show that Experience, Independence and Professionalism simultaneously influence the Fraud Prevention. The coefficient of determination test results (R2) shows that Fraud Prevention is influenced by the Experience, Independence and Professionalism variables, while the remaining is explained by the influence of variables outside the model such as internal control, integrity, and anti-awareness fraud that is not discussed in this study.
Pengaruh Struktur Modal, Financial Leverage, Likuiditas Dan Operating Leverage Terhadap Resiko Investasi Saham Pada Perusahaan Finance Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2022 Valenchia, Valenchia; Chandra, Eddy; Aruan, Deasy Arisandy; Situmorang, Frenky
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4407

Abstract

Target pengkajian ini guna menganalisa dampak struktur modal, financial leverage, likuiditas serta operating leverage pada resiko investasi saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Pengkajian ini bermetode purposive sampling, Sampel yang diperoleh dari penelitian ini sebanyak 56 dari populasi sebanyak 94. Pengkajian ini berpendekatan kuantitatif serta tipe datanya sekunder. Perolehan pengkajian ini memakai regresi linear berganda, bahwa struktur modal, financial leverage, likuiditas, operating leverage berdampak signifikan pada resiko investasi saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Hasil penelitian menunjukkan bahwa Struktur modal berdampak pada Resiko Investasi Saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Financial Leverage berdampak signifikan pada Resiko Investasi Saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Likuiditas berdampak signifikan pada Resiko Investasi Saham terhadap perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Operating leverage berdampak signifikan pada Resiko Investasi Saham terhadap perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Besar dampak variasi variabel independen pada variabel dependen yang diamati melalui Adjusted R Square sejumlah 58,8% dimana sisanya dipengaruhi oleh faktor lain.
Pengaruh Informasi Akuntansi Kegiatan Pengendalian Dan Penilaian Resiko Terhadap Kualitas Laporan Keuangan Situmorang, Frenky; Nainggolan, Susan G.V.; Pane, Yonson
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5420

Abstract

The purpose of this research is to identify and measure the relationship of the variable Accounting Information Activities Control and Risk Assessment to the Quality of Financial Reporting both partially and simultaneously. The research method used is associative studies looking at causal relationships in which independent variables affect dependent variables. The survey looked at 37 respondents, including one official in the financial department of the regional secretariat, one officer in the general section of the local secretary, one official at the secretariat of the DPRD, three officers in the body (1 official representing one body), and eight officials in the service. If partly tested, it can be concluded that the accounting information variable has a significant impact on the quality of financial statements, whereas the impact of the control activity variable on financial report quality has no significant impact, and the risk assessment variable influence on financial statement quality as well.
The Influence Of Regional Original Income And Economic Growth On Capital Expenditure In Indonesia During The Digital Era Harini Vita Puteri; Putri Wahyuni; Frenky Situmorang
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.110

Abstract

The objective of this research’s to understand and analyze Regional Original Income and Economic Growth significantly affect the Capital Expenditure in Indonesia during the Digital Era. This study uses quantitative data methods and the type of data is secondary data. The population of this study includes all 34 provinces in Indonesia as of 2022. The sample in this study uses a saturated sampling technique, which means that is uses the entire population in this study. Data analysis and testing consist of descriptive statistics, classical assumption test, multiple regression analysis, partial hypothesis testing (T-test), simultaneous hypothesis testing (F test), and coefficient of determination test. The results of this study indicate that Regional Original Income has a partially significant effect on Capital Expenditure with a calculated T count of 6,570 > T-table 2,037. Economic Growth has no partial effect on Capital Expenditure with a calculated T count of 0,293 < T-table 2,037. Regional Original Income and Economic Growth simultaneously have a significant effect on Capital Expenditure with a calculated F count of 21,602 > F-table 3,30 and a regression coefficient value of 58,2%.
Co-Authors Angelika Dominique B. Purba Aruan, Deasy Arisandy Audra Nailufar Bhernike Rismayora Tambunan Cheng, Jessela Cheng, Jessica Cindi Kosasi Deasy Arisandy Aruan Deasy Arisandy Aruan Deasy Arysandy Eddy Chandra Fahra Maisya Putri Fanny Haikal Davansyah Lubis Harini Vita Puteri Hommy Dorothy Ellyany Sinaga Jessela Cheng Jesselyn Jonatai Jessica Cheng Jonatai, Jesselyn Lilian Nyamwanza Liliana Daeli lim, marcella Linda Wahyu Marpaung Misa Yojana Sari Saragih Muammar Rinaldi Nainggolan, Susan G.V. Natasha Natasha Natasya Susanto Br. Sinaga Nurganda Siregar Pane, Yonson Petrus Loo Phan Bao Giang Putri Wahyuni Rima Auliyamartha Agustina Sipnarong Kanchawongpaisan Sitepu, Novi Indriyani Situmorang, Irvan Rolyesh Susan Grace V Nainggolan Umatun Makhumah Valenchia, Valenchia Wenny Anggeresia Ginting Widuta, Venesia Wilson