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All Journal JURNAL AKUNTANSI DAN AUDITING SULTANIST: Jurnal Manajemen dan Keuangan FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekonomi Bisnis Manajemen Prima
Simanjuntak, Dahnil Anzar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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A PHENOMENOLOGY OF FINANCIAL REPORT OF POLITICAL PARTIES IN BANTEN PROVINCE Simanjuntak, Dahnil Anzar
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 1, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.814 KB) | DOI: 10.14710/jaa.13.1.19-36

Abstract

Political Parties propose their politician to the society for voted. They produce decision maker in legislative in particular. They had significant role in budgeting activities for public interest. Thus, transparency and accountability are absolutely needed, and the instrument of them, only couldprovide by accountancy. Political actor has significant role for made parties financial statement, based on those understanding, these research used phenomenology method, for answer how financial report made by political parties via their politicians, and what about with their perspectives about accountability and transparency. Transparency and accountability not as major goal for political parties. Political Parties in the it was clearly, the reason for made financial statement was not cause effort for creating public transparency and accountability in Banten Province, but more as reason for avoided from punishment, refer to the KPU Rule. This research reveal, political parties of financial statement made on as formality without substances for presenting accountability andtransparency, there was found a conclusion that political parties in Banten Province have a very low rates of accountability and transparency.
PENGARUH PRICE BOOK TO VALUE, EARNING PER SHARE DAN DEBT EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nasution, Fahri Aswan; Hutagalung, Galumbang; Tarigan, Aremi Evanta; Helman; Ginting, Rasinta Ria; Sutantso, Alex Tribuana; Simanjuntak, Dahnil Anzar
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 7 No. 1 (2025): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v7i1.7461

Abstract

Penelitian ini merupakan penelitian yang dilakukan untuk mengetahui Pengaruh Price Book To Value, Earning Per Share Dan Debt Equity Ratio Terhadap Harga Saham Perusahaan Property, Real Estate Dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder yang diperolah dari laporan keuangan perusahaan yang diterbitkan di www.idx.co.id. Teknik pengabilan sampel dalam penelitian ini yaitu menggunkan teknik purposive sampling, dengan jumlah objek 10 perusahaan dengan data selama 4 tahun sehingga memiliki jumlah sampel 40 data. Analisis yang dilakukan dalam penelitian ini meliputi analisis statistik deskriptif, uji kualitas data (uji validitas dan reliabilitas), uji asumsi klasik (uji normalitas, multikolinearitas, dan heteroskedastisitas), analisis regresi linear berganda dan pengujian hipotesis dengan uji t serta uji koefisien determinasi (R²). Software yang digunakan untuk melakukan penelitian ini adalah SPSS versi 22. Hasil penelitian ini menunjukkan bahwa Price Book To Value, Earning Per Share, Debt Equity Ratio memiliki pengaruh positif signifikan terhadap harga saham pada perusahaan Property, Konstruksi dan Real Estate yang terdaftar di BEI.
PENGARUH PRICE BOOK TO VALUE, EARNING PER SHARE DAN DEBT EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nasution, Fahri Aswan; Hutagalung, Galumbang; Tarigan, Aremi Evanta; Helman; Ginting, Rasinta Ria; Sutantso, Alex Tribuana; Simanjuntak, Dahnil Anzar
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 7 No. 1 (2025): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v7i1.7461

Abstract

Penelitian ini merupakan penelitian yang dilakukan untuk mengetahui Pengaruh Price Book To Value, Earning Per Share Dan Debt Equity Ratio Terhadap Harga Saham Perusahaan Property, Real Estate Dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder yang diperolah dari laporan keuangan perusahaan yang diterbitkan di www.idx.co.id. Teknik pengabilan sampel dalam penelitian ini yaitu menggunkan teknik purposive sampling, dengan jumlah objek 10 perusahaan dengan data selama 4 tahun sehingga memiliki jumlah sampel 40 data. Analisis yang dilakukan dalam penelitian ini meliputi analisis statistik deskriptif, uji kualitas data (uji validitas dan reliabilitas), uji asumsi klasik (uji normalitas, multikolinearitas, dan heteroskedastisitas), analisis regresi linear berganda dan pengujian hipotesis dengan uji t serta uji koefisien determinasi (R²). Software yang digunakan untuk melakukan penelitian ini adalah SPSS versi 22. Hasil penelitian ini menunjukkan bahwa Price Book To Value, Earning Per Share, Debt Equity Ratio memiliki pengaruh positif signifikan terhadap harga saham pada perusahaan Property, Konstruksi dan Real Estate yang terdaftar di BEI.
THE INFLUENCE OF DIGITAL TRANSFORMATION, ORGANIZATIONAL CULTURE, AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE THROUGH EMPLOYEE ENGAGEMENT AT BANK SUMUT HEAD OFFICE Prianatama, Reza; Edward, Yusuf Ronny; Lubis, Fajar Rezeki Ananda; Simanjuntak, Dahnil Anzar
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 14 No. 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima I
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v14i1S.817

Abstract

This study aims to analyze the influence of digital transformation, organizational culture, and job satisfaction on employee performance through employee engagement as a mediating variable at Bank Sumut Head Office. The research uses a quantitative approach with an explanatory research design. The population consists of 516 employees. Data were collected using a Likert-scale questionnaire, and analyzed using analyzed using the measurement model (outer model), Goodness of Fit (GoF) criteria, and the structural model (inner model). The results indicate that digital transformation, organizational culture, and job satisfaction have a positive and significant effect on employee engagement. Furthermore, employee engagement has a significant positive impact on employee performance. Employee engagement also serves as a mediating variable in the relationship between digital transformation, organizational culture, and job satisfaction on employee performance. These findings highlight the crucial role of employee engagement in enhancing employee performance, particularly in the context of digital transformation and organizational culture development within the banking sector. Therefore, Bank Sumut’s management is encouraged to strengthen digital transformation initiatives, foster a positive organizational culture, and improve job satisfaction in order to boost employee engagement and optimize performance.
THE EFFECT OF COMPETENCY ON LECTURERS' PERFORMANCE WITH ORGANIZATIONAL CULTURE AS AN INTERVENING VARIABLE IN HIGHER EDUCATION IN PEMATANGSIANTAR Syaifuddin, Syaifuddin; Sihombing, Sabar Dumayanti; Lubis, Fajar Rezeki Ananda; Simanjuntak, Dahnil Anzar
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 14 No. 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima I
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v14i1S.827

Abstract

The decline in lecturer quality is undoubtedly caused by various factors, both internal and external. This study will examine the influence of competency on lecturer performance, with organizational culture as an intervening variable at universities in Pematangsiantar. The sample size for this study was 220 people. The results indicate that competency (X1) directly and positively influences organizational culture (Z) and lecturer performance (Y) at universities in Pematangsiantar. Furthermore, organizational culture (Z) can indirectly mediate the relationship between competency (X1) and lecturer performance (Y) at universities in North Sumatra.
Digital Transformation and Managerial Accounting in Improving the Accountability of Public Organizations Simanjuntak, Dahnil Anzar; Lubis, Fajar Rezeki Ananda
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.5069

Abstract

Increasing demands for transparency and responsible financial management in public organizations have highlighted the need for both technological and managerial improvements. This study aims to examine the influence of digital transformation and managerial accounting on the accountability of public organizations. A causal explanatory quantitative approach was employed, with primary data collected from 100 respondents across regional apparatus organizations and analyzed using multiple linear regression. The results indicate that both digital transformation and managerial accounting have positive and significant effects on public organization accountability, both partially and simultaneously. Managerial accounting is the more dominant factor, suggesting that effective use of cost information for planning, control, and performance evaluation is crucial alongside technological advancement. The model explains 68.5% of the variation in accountability. This study contributes by integrating digital transformation and managerial accounting in a single framework and providing empirical evidence from a local government context. The findings imply that aligning digital infrastructure with strong managerial accounting practices is essential for achieving sustainable and comprehensive accountability in public sector governance.
The Role of Profitability in Mediating the Effect of Capital Structure and Liquidity on Firm Value of Transportation and Logistics Companies Listed on the Indonesia Stock Exchange 2020 until 2024 Giarti, Giarti; Lie, Darwin; Hendry, Hendry; Simanjuntak, Dahnil Anzar; Rostina, Cut Fitri
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 12 No 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima Ind
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v12i1S.829

Abstract

This study aims to examine the influence of product, price, and promotion on consumer purchase decisions. In an increasingly competitive market, companies must be able to offer products with superior value supported by appropriate pricing strategies and effective promotional efforts to influence consumer decisions. This research employs a quantitative approach, using a structured questionnaire distributed to consumers as respondents. Data analysis was conducted through multiple linear regression to determine the extent to which each independent variable affects purchase decisions.The results reveal that the product variable has a positive and significant impact on purchase decisions, indicating that product quality, features, and suitability with consumer needs strongly shape consumers’ choices. The price variable also significantly influences purchase decisions, suggesting that reasonable pricing aligned with product benefits and consumer purchasing power is a critical factor. Additionally, promotion shows a significant effect on purchase decisions, as clear, attractive, and well-targeted promotional activities can increase consumer interest. These findings highlight the importance of managing product quality, pricing, and promotional strategies simultaneously to improve consumer purchase decisions and strengthen market competitiveness.
Co-Authors Darwin Lie Edward, Yusuf Ronny Giarti, Giarti Ginting, Rasinta Ria Helman Hendry Hutagalung, Galumbang Lubis, Fajar Rezeki Ananda Nasution, Fahri Aswan Prianatama, Reza Rostina, Cut Fitri Sabar Dumayanti Sihombing Sutantso, Alex Tribuana Syaifuddin Syaifuddin Tarigan, Aremi Evanta