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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
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
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The Effect of Financial Behavior and Income Level on Investment Decision in Digital Era Wilson; Frenky Situmorang; Putri Wahyuni
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.v2i1.130

Abstract

This study aims to determine whether financial behavior and income level have a significant effect on investment decisions of STIE Eka Prasetya permanent lecturers. This study uses quantitative data method and the data source is primary data. The population in this study are all permanent lecturers who taught at STIE Eka Prasetya, totaling 33 permanent lecturers. The sample in this study includes all permanent lecturers teaching at STIE Eka Prasetya, using a saturated sampling method. Data analysis and testing consist of validity test, reliability test, descriptive statistics, the classical assumption test, multiple regression analysis, partial hypothesis testing (T test), simultaneous hypothesis testing (F test), and coefficient of determination test (R²). The results of this study indicate that financial behavior has a significant effect on investment decisions with a calculated T-count of 2.113 > T-table of 2.039. Income Level does not have a significant effect on investment decisions with a calculated T-count of 0.821 < T-table of 2.039. Financial behavior and income level have a significant effect on investment decisions with a calculated F-count of 4.569 > F-table of 3.32 and a regression coefficient value of 23.3%.
The Effect of Environmental Costs and Capital Structure Against Profitability at UD Sederhana Widuta, Venesia; Frenky Situmorang
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.246

Abstract

This study aims to determine whether environmental costs and capital structure have a significant effect on profitability at UD Sederhana. This study uses quantitative data method and the data source is secondary data. The population in this study includes data in 48 months. The sample in this study used the entire population using saturated sample data collection techniques. Data analysis and testing consists of descriptive statistics, classical assumption test, multiple regression analysis, partial hypothesis testing (T test) and simultaneous hypothesis testing (F test), and coefficient of determination test (R2). The results of this study indicate that environmental costs has a significant effect on profitability with a calculated T-count of 5,625 > T-table 2,012. Capital structure does not have a significant effect on profitability with a calculated T-count of -0,216 < T-table 2,012. Environmental costs and capital structure have a significant effect on profitability with a calculated F-count of 15,827 > F-table of 3,20 and a regression coefficient value of 41,3%.
The Role of Promotion and Brand Image on Purchase Intention Using Online Applications (Case Study at Ayam Kremes Prambanan Restaurant) lim, marcella; Frenky Situmorang
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.270

Abstract

This study aims to determine whether promotion and brand image have a significant effect on purchase intention at Ayam Kremes Prambanan Restaurant. This study uses quantitative data methods and the data source is primary data. The population in this study were Medan people who had bought from Ayam Kremes Prambanan Restaurant, Wahidin Street branch with an unknown number. Using the Hair et al formula, 120 samples were obtained as respondents. Data analysis and testing consists of validity test, reliability test, descriptive statistical test, classical assumption test, multiple regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and coefficient of determination test. The results showed that promotion has a partially significant effect on purchase intention with a t value of 3.421> t table 1.975. Brand image has a partially significant effect on purchase intention with a t value of 7.918> t table 1.975. Promotion and brand image simultaneously have a significant effect on purchase intention with an F value of 106.633> F table 3.05 with a regression coefficient value of 57.6%.
Enhancing Employee Performance: The Role Of Accounting Information Systems and Internal Control at the Deli Serdang Regency Inspectorate Office Fahra Maisya Putri; Frenky Situmorang
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.271

Abstract

This study aims to determine the effect of accounting information systems and internal control on employee performance at the Deli Serdang District Inspectorate office. This study uses quantitative methods and the data source is primary data. The sample in this study were permanent employees who worked at the Inspectorate of Deli Serdang Regency totaling 77 respondents using saturated sample data collection techniques. Data analysis and testing consist of a validity test, reliability test, descriptive statistics, classical assumption test, multiple linear regression analysis, partial (T-test) and simultaneous (F test) hypothesis testing, and determination coefficient test. The results of this study indicate that the application of accounting information systems partially has a significant effect on employee performance with a value of T count (2.692) > T table (1.984). Internal control partially affects and is substantial to employee performance with a value of T count (2.116) > T table (1.984). The application of accounting information systems and internal control simultaneously has a significant effect on employee performance with a value of F count (6,992) > F table (3.12) and a coefficient of determination of (14.2%).
SOSIALISASI KEWIRAUSAHAAN DENGAN MODEL PEMBELAJARAN MONSOONSIM PADA SMA WIYATA DHARMA Irvan Rolyesh Situmorang; Petrus Loo; Susan Grace Nainggolan; Frenky Situmorang; Yonson Pane
Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Vol 4, No 2 (2024): Desember 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jpstm.v4i2.2566

Abstract

Abstract: Monsoonsim is a gamification-based business simulation platform that helps teach various entrepreneurial concepts practically and interactively. Through Monsoonsim, students can understand how a business operates, from financial planning and management, resource management, marketing, to customer service. Monsoonsim provides an opportunity for students to develop their entrepreneurial spirit, providing hands-on experience that strengthens their understanding of risks, opportunities and business strategies. Through this simulation-based learning, Monsoonsim creates an environment that supports a deep understanding of business dynamics and encourages the birth of young entrepreneurs. Keywords: Entrepreneurship, Monsoonsim, Business Strategy. Abstrak: Monsoonsim merupakan sebuah platform simulasi bisnis berbasis gamifikasi yang membantu mengajarkan berbagai konsep kewirausahaan secara praktis dan interaktif. Melalui Monsoonsim, peserta didik dapat memahami bagaimana sebuah bisnis beroperasi, mulai dari perencanaan dan manajemen keuangan, pengelolaan sumber daya, pemasaran, hingga layanan konsumen. Monsoonsim memberikan kesempatan bagi para siswa untuk mengembangkan jiwa kewirausahaan mereka, memberikan pengalaman langsung yang memperkuat pemahaman mereka terhadap risiko, peluang, dan strategi bisnis. Melalui pembelajaran yang berbasis simulasi ini, Monsoonsim menciptakan lingkungan yang mendukung pemahaman mendalam tentang dinamika bisnis dan mendorong lahirnya wirausahawan-wirausahawan muda. Kata kunci: Kewirausahaan, Monsoonsim, Strategi Bisnis.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK UMUM DI INDONESIA PADA SAAT TERJADINYA COVID-19 Natasya Susanto Br. Sinaga; Natasha Natasha; Deasy Arisandy Aruan; Wenny Anggeresia Ginting; Frenky Situmorang
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines 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/costing.v7i6.13138

Abstract

Selama Terjadinya Pandemi Covid 19 ini perusahaan perbankan menghadapi kemungkinan risiko kredit cukup tinggi seperti risiko Non Performing Loan (NPL) tinggi diakibatkan nasabah tidak mampu mengembalikan pinjaman tersebut sesuai dengan perjanjian. Bertujuan menguji Faktor- faktor yang Mempengaruhi Kinerja Keuangan Bank Umum Di Indonesia Pada Saat Terjadinya Covid-19. Penelitian deskriptif melalui pendekatan kuantitatif. Populasi dalam penelitian ini adalah 40 Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022. Sampel sebanyak 23 bank dengan jumlah sampelnya 69 data. Analisis regresi linier berganda yang digunakan dalam penelitian ini. Hasil penelitian ialah Ukuran komite, Independensi komite audit dan Kualitas audit tidak berpengaruh signifikan terhadap terhadap Manajemen Laba (Study Empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2018-2020). Capital Adequacy Ratio tidak berpengaruh Terhadap Kinerja Keuangan Bank Umum Saat Terjadi Covid-19. Non Performing Loan berpengaruh signifikan Terhadap Kinerja Keuangan.Bank Umum Saat Terjadi Covid-19. Biaya Operasional Pendapatan Operasional berpengaruh signifikan Terhadap Kinerja Keuangan Bank Umum Saat Terjadi Covid-19. Loan to Deposit Ratio tidak berpengaruh signifikan Terhadap Kinerja Keuangan Bank Umum Saat Terjadi Covid-19. Capital Adequacy Ratio, Non Performing Loan, Biaya Operasional Pendapatan Operasional dan Loan to Deposit Ratio berpengaruh signifikan Terhadap Kinerja Keuangan Bank Umum Saat Terjadi Covid-19.
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 Market Value Added, Profitabilitas, Price to Book Value, dan Pertumbuhan Laba Terhadap Harga Saham Pada Perusahaan Sub Sektor Pertambangan Yang Terdaftar di BEI 2020–2023 Cheng, Jessica; Aruan, Deasy Arisandy; Cheng, Jessela; Jonatai, Jesselyn; Situmorang, Frenky
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.10211

Abstract

Sektor pertambangan di Bursa Efek Indonesia (BEI) mencakup berbagai perusahaan yang bergerak dalam eksplorasi dan produksi sumber daya alam, seperti batu bara, minyak dan gas, logam, serta mineral lainnya. Penelitian ini bertujuan untuk menganalisis pengaruh Market Value Added, profitabilitas, Price to Book Value, dan Earnings Growth terhadap harga saham perusahaan subsektor pertambangan yang terdaftar di BEI selama periode 2020–2023. Metode penelitian yang digunakan adalah penelitian kuantitatif. Penelitian ini dilakukan dan diolah di Indonesia dengan menggunakan data perusahaan subsektor pertambangan yang terdaftar di BEI pada periode 2020–2023. Populasi penelitian mencakup seluruh perusahaan sektor pertambangan yang terdaftar di BEI selama periode tersebut. Teknik purposive samplingdigunakan dalam penentuan sampel, sehingga diperoleh 64 observasi. Hasil penelitian menunjukkan bahwa Market Value Added tidak berpengaruh dan tidak signifikan terhadap harga saham. Return on Assets (ROA) tidak berpengaruh signifikan terhadap harga saham. Price to Book Value (PBV) juga tidak berpengaruh dan tidak signifikan terhadap harga saham. Earnings Growth tidak berpengaruh dan tidak signifikan terhadap harga saham. Namun demikian, hasil uji F menunjukkan bahwa Market Value Added, Return on Assets, Price to Book Value, dan Earnings Growth secara simultan berpengaruh positif dan signifikan terhadap harga saham.
Penerapan Absensi Berbasis Sistem Digitalisasi di PT. Abdi Budi Mulia Irvan Rolyesh Situmorang; Frenky Situmorang
Jurnal IPTEK Bagi Masyarakat Vol 2 No 2 (2022)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jibm.v2i2.437

Abstract

Pelaksanaan kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman dalam penggunaan system absensi berbasis digitalisasi bagi semua karyawan ataupun staff di PT. Abdi Budi Mulia. Penggunaan system digitalisasi diharapkan mampu memberikan kemudahan bagi setiap karyawan sehingga mengurangi kesalahan ataupun permasalahan yang sering terjadi. Saat ini, sistem absensi yang digunakan hanya bersifat manual, dimana banyak menimbulkan kekurangan dan permasalahan yang ada seperti kehadiran karyawan hanya didasarkan dengan absensi saja, bukan karena ada tidaknya karyawan tersebut. Dengan adanya system digitalisasi dalam absensi, diharapkan mampu menyelesaikan berbagai masalah yang terjadi, sehingga pengelolaan Sumber Daya Manusia berdasarkan kehadiran dan ketidakhadiran dapat dikelola dengan baik.
Edukasi Pengeluaran Fisik Persediaan Pupuk Secara Sistem FIFO di PT Kalimantan Hamparan Sawit Frenky Situmorang; Irvan Rolyesh Situmorang
Jurnal IPTEK Bagi Masyarakat Vol 3 No 2 (2023)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jibm.v3i2.739

Abstract

Pelaksanaan kegiatan pengabdian masyarakat ini bertujuan untuk memberikan edukasi tetang pentingnya pengeluaran fisik pupuk secara system FIFO. Proses pengadaan pupuk di PT. Kalimantan Hamparan Sawit (PT. KHS) sendiri dilakukan sesuai rekomendasi pemupukan dari konsultan pemupukan atau manajemen sendiri. Proses penerimaan pupuk di Kebun dilakukan oleh staff kebun dan karyawan petugas gudang. Pengeluaran dan pencatatan pupuk di gudang juga dilakukan oleh staff dan karyawan yang dipercayakan oleh manajemen. Adapun permasalahan yang terjadi di PT.KHS adalah nilai persediaan pupuk yang tidak dapat dihitung, dan proses pengeluaran persediaan pupuk yang sangat lama. Pengeluaran secara FIFO adalah berpegang pada asumsi bahwa barang yang dibeli terlebih dahulu akan keluar dari gudang terlebih dahulu, sehingga setiap barang masuk ke gudang pertama sekali maka barang tersebutlah yang akan dikeluarga dari gudang jika dilakukan permintaan persediaan pupuk dari Gudang. Persediaan yang dilakukan dengan system FIFO agar dapat memaksimalkan pemakaian asset perusahaan dalam bentuk persediaan pupuk supaya efektif dan efisien serta menghindari tindak kecurangan serta meminimalkan penyusutan persediaan pupuk.
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