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All Journal The Accounting Journal of Binaniaga Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Instructional Development Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Manajemen dan Kewirausahaan Journal of Applied Business and Technology International Journal of Trends in Accounting Research Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration
Marice Br Hutahuruk
Institut Teknologi Dan Bisnis Master
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of Farmers' Exchange Rates on Rice Prices in 2017-2019 Pujiono Eddy; Sudarno; Nicholas Renaldo; Marice Br Hutahuruk; Muhammad Pringgo Prayetno
Luxury: Landscape of Business Administration Vol. 1 No. 2 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v1i2.33

Abstract

This research aims to predict the price of rice in the mill according to quality (Rupiah/Kg) at a premium, medium and low levels in Indonesia. Then also to find out whether there is an effect of farmer exchange rates on the price of rice in mills at a premium level. The study used purposive sampling, namely samples in Indonesia. Data analysis using simple linear regression. The results showed that there was an effect of the farmer's exchange rate on the price of rice in the mill at the premium level of 69.16%, the farmer's exchange rate affected the price of the rice in the mill according to the quality (Rupiah/Kg) at the premium level. The recommendation that can be given is that the government can take steps to maintain the stability of farmers' currency exchange rates, especially in the face of global economic fluctuations. Appropriate fiscal and monetary policies can help reduce the risk of exchange rate volatility and have an impact on rice price stability at the mill. A robust monitoring system is needed to monitor exchange rate fluctuations and rice prices on a regular basis.
Pengaruh Pendidikan dan Pengalaman Kerja terhadap Pengguna Informasi Akuntansi pada UKM (Studi Kasus: Kecamatan Marpoyan Damai) Marice Br. Hutahuruk
Instructional Development Journal Vol 2, No 2 (2019): IDJ
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/idj.v2i2.25437

Abstract

Pengalaman kerja tidak berpengaruh  secara parsial terhadap sistem informasi akuntansi. kondisi ini timbul dikarenakan para pelaku UKM tidak belajar dari pengalaman kerjanya untuk Berdasarkan hasil penelitian pendidikan dengan nilai t-hit sebesar 5.396 dan nilai t-tab sebesar 2,026 sehingga t-hit > t-tab atau 5.396 > 2,026 dan tingkat signifikan sebesar 0,000 < 0,05 yang artinya variabel tingkat pendidikan berpengaruh secara parsial terhadap sistem informasi akuntansi. Hal ini juga dapat dimaknai bahwa semakin baik tingkat pendidikan maka akan meningkatkan pemahaman para UKM akuntansi tentang informasiBerdasarkan hasil penelitian pengalaman kerja dengan nilai t-hit sebesar -0.692 dan nilai t-tab sebesar 2,026 sehingga t-hit < t-tab atau -0,692 < 2,026 dan signifikan sebesar 0,493 > 0,05 yang artinya variabel menghindari setiap kesalahan dalam menjalankan wirausahanya sehingga mengindikasikan pula bahwa pelaku UKM tidak memiliki pandangan kedepan dalam mengembangkan usaha yang dijalankan. Oleh karna itu semakin baik pengalaman kerja para pelaku UKM akan dapat meningkatkan pemahaman tentang  informasi akuntansiBerdasarkan hasil penelitian menunjukan bahwa nilai F-hit sebesar 17,671 dengan nilai signifikan 0,000  sedangkan F-tab sebesar 3,25 dengan df1 = 3-1 = 2, df 2 = 40-3 = 37 dan taraf signifikan α =0,05 sehingga F-hit > F-tab. Dengan demikian maka dapat diartikan tingkat pendidikan dan pengalaman kerja secara bersama-sama berpengaruh signifikan terhadap informasi akuntansi. Dari hasil uji koefisien determinasi (Adjusted R Square) sebesar 0,461 atau sebesar 46,1% hal ini berarti 46,1% dari variabel informasi akuntansi bisa dijelaskan atau dipengaruhi oleh variabel pendidikan dan pengalaman kerja. Sedangkan sisanya 62,6% di pengaruhi oleh variabel-variabel lain yang tidak diteliti
Model of Green Competitive Advantage Through Green Leadership, Green Intellectual Capital, and Environmental Ethics in Industrial Enterprises in Indonesia Sudarno; Panjaitan, Harry; Rahman, Sarli; Hutahuruk, Marice; Mujiono
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 1 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i1.597

Abstract

This study aims to analyse and empirically substantiate the theory of the relationship between green leadership, green intellectual capital, and environmental ethics on green competitive advantage in food and beverage companies in Indonesia. This study's population is companies in Indonesia's food and beverage industry. The sampling technique is conducted by summing the highest indicators of each variable multiplied by 5-10. The number of samples was calculated as many as 110 samples. The primary source of this research data is in the form of questionnaires, and secondary data is in the form of articles, books, and other supporting documents. Data collection techniques are used in Questionnaire instruments. Data analysis techniques include descriptive analysis and multiple linear regression analysis with the help of Smart PLS 4.0 software. The results of this study prove that green leadership, green intellectual capital, and environmental ethics have a positive and significant effect on green competitive advantage. The results of this study provide real implications for green leadership, green intellectual capital, and ecological ethics in determining environmentally friendly environmental policies to achieve a competitive advantage for food and beverage industry companies in Indonesia.
FACTORS AFFECTING THE LEVEL OF UNDERPRICING OF SHARES IN INITIAL PUBLIC OFFERING COMPANIES Suyono, Suyono; Paramita, Paramita; S, Yvonne Augustin; Murwaningsari, Etty; Hutahuruk, Marice
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i1.4551

Abstract

The underpricing phenomenon that occurs due to information asymmetry, to reduce the information asymmetry of companies that will conduct an initial public offering (IPO) to issue a prospectus. Almost in every country companies experience underpricing, this also happens in Indonesian companies that conduct IPOs in the capital market. In this study, there are several factors that will be examined to affect underpricing, namely Debt to Equity Ratio, Return on Equity, Company Age and Total Asset Turnover. The purpose of this study is to empirically analyze the influence of Debt to Equity Ratio, Return on Equity, Company Age and total asset turnover on Underpricing of Companies that conduct Initial Public Offerings (IPOs) listed on the Indonesia Stock Exchange for the period 2019–2022. The sampling technique in this study used purposive sampling with a sample size of 180 samples. This study uses t-test data analysis techniques. The results of this study show that the Debt to Equity Ratio (DER) is not significant to the level of Underpricing of Shares, Return on Equity is not significant to the level of Underpricing of Shares, the age of the company is not significant to the level of Underpricing of Shares, Total Asset Turnover is not significant to the level of Underpricing of Shares. The results of this study have no effect, it is hoped that in the next study we can consider other variables to be researched with other research objects. Fenomena underpricing yang terjadi karena adanya asimetri informasi, maka untuk mengurangi asimetri informasi perusahaan yang akan melakukan initial public offering (IPO) untuk melakukan penerbitan prospektus. Hampir di setiap negara perusahaan – perusahaan mengalami underpricing, hal ini juga terjadi di perusahaan Indonesia yang melakukan IPO di pasar modal. Dalam penelitian ini ada beberapa faktor yang akan di teliti mempengaruhi underpricing adalah Debt to Equity Ratio, Return on Equity, Umur perusahaan dan Total Asset Turnover. Tujuan penelitian ini untuk menganalisis secara empiris pengaruh Debt to Equity Ratio, Return on Equity, Umur Perusahaan dan total asset turnover terhadap Underpricing Perusahaan yang melakukan Initial Public Offering (IPO) yang terdaftar di Bursa Efek Indonesia periode 2019–2022. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 180 sampel. Penelitian ini menggunakan teknik analisis data uji t. Hasil pada penelitian ini menunjukkan bahwa Debt to Equity Ratio (DER) tidak signifikan terhadap tingkat Underpricing Saham, Return on Equity tidak signifikan terhadap tingkat Underpricing Saham, Umur perusahaan tidak signifikan terhadap tingkat Underpricing Saham, Total Asset Turnover tidak signifikan terhadap tingkat Underpricing Saham. Hasil penelitian ini tidak ada yang berpengaruh, diharapkan pada penelitian berikutnya agar dapat mempertimbangkan variabel lainnya untuk diteliti dengan objek penelitian lain.
KRD Transformasi Digital dalam Sistem Perpajakan: Peluang dan Tantangan pada SMK Dharma Loka Pekanbaru: Akuntansi Kardi, Kardi; Hutahuruk, Marice Br.; Fristy, Anne Monika; Herman, Ayuthia Ramadhani; Jannah, Vika Miftahul; Edwar, Yurnal
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

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

Abstract

Transformasi digital dalam sistem perpajakan membawa dampak signifikan terhadap efisiensi administrasi dan kepatuhan wajib pajak. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman siswa SMK Dharma Loka Pekanbaru mengenai konsep pajak digital, peluang yang ditawarkan, serta tantangan yang dihadapi dalam era ekonomi digital. Metode yang digunakan adalah edukasi interaktif melalui penyampaian materi, diskusi, dan studi kasus. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap pentingnya digitalisasi pajak dan urgensi kontribusi generasi muda dalam menciptakan ekosistem perpajakan yang transparan dan inklusif. Tantangan seperti kesenjangan literasi digital dan infrastruktur masih perlu mendapat perhatian dalam penerapan kebijakan pajak digital secara nasional.
THE EFFECT OF ENTREPRENEURSHIP CHARACTERISTICS, BUSINESS CAPITAL, AND TECHNOLOGICAL SOPHISTICATION ON MSME PERFORMANCE Renaldo, Nicholas; Sudarno, Sudarno; Hutahuruk, Marice Br.; Junaedi, Achmad Tavip; Andi, Andi; Suhardjo, Suhardjo
Journal of Applied Business and Technology Vol. 2 No. 2 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.974 KB) | DOI: 10.35145/jabt.v2i2.74

Abstract

This study aims to analyze the influence of entrepreneurial characteristics, business capital, and technological sophistication on the performance of SMEs. The data collection method used in this study was a questionnaire. The number of respondents as a research sample was 291 MSME owners in Pekanbaru City. The analysis technique used is multiple regression analysis. The findings of this study are that entrepreneurial characteristics have a positive effect on MSME performance, venture capital has a positive effect on MSME performance and technological sophistication has no effect on MSME performance. Advice to MSME owners to consider aspects of technological sophistication in developing their business during the Covid-19 pandemic because using technology, especially in terms of marketing, can reduce direct contact so that human resources owned are protected from the risk of the Corona virus.
ETIKA BISNIS, KENGGULAN BERSAING HIJAU, DAN KEPEMIMPINAN LINGKUNGAN TERHADAP KINERJA BISNIS BERKELANJUTAN Hutahuruk, Marice; Sudarno, Sudarno; Andi, Andi; Suhardjo, Suhardjo; Kudri, Muhammad Wan
Procuratio : Jurnal Ilmiah Manajemen Vol 11 No 4 (2023): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v11i4.4140

Abstract

The between the green economy and sustainable business performance offers opportunities for companies to not only achieve financial goals, but also contribute to sustainable economic development and a healthier environment for all. The aim of this research is to create a sustainable business performance model by considering aspects of business ethics, green competitive advantage and environmental leadership in industrial companies in Indonesia. The population of this research is industrial companies in Indonesia. The sampling technique is carried out by adding up the highest indicators of each variable which are multiplied by 5-10. the number of samples was calculated as 110 samples. The data sources for this research consist of primary data in the form of questionnaires and secondary data in the form of articles, books and other supporting documents. The data collection technique uses a questionnaire instrument. Data analysis techniques include descriptive analysis and multiple linear regression analysis with the help of Smart PLS 4.0 software. The results of this research prove that the variables of business environmental ethics, green competitive advantage and environmental leadership have a positive and significant influence on business sustainability performance in industrial companies in Indonesia. Companies and investors are expected to consider their decisions in improving sustainable business performance. The results of this research prove that business environmental ethics, green competitive advantage and environmental leadership can improve sustainable business performance. Keterkaitan antara ekonomi hijau dan kinerja bisnis berkelanjutan menawarkan peluang bagi perusahaan untuk tidak hanya mencapai tujuan keuangan, tetapi juga untuk berkontribusi pada pembangunan ekonomi yang berkelanjutan dan lingkungan yang lebih sehat bagi semua. Tujuan dari penelitian ini adalah menciptakan model sustainablity business performance dengan mempertimbangkan aspek etika bisnis, kenggulan bersaing hijau dan kepemimpinan lingkungan pada perusahaan industri di Indonesia. Populasi penelitian ini yaitu perusahaan industri di Indonesia di Indonesia. Teknik pengambilan sampel dilakukan dengan cara menjumlahkan indikator tertinggi dari masing masing variabel di kalikan dengan 5-10. jumlah sampel dihitung sebanyak 110 sampel. Sumber data penelitian ini terdiri dari primer berupa angket dan data sekunder berupa artikel, buku dan dakumen pendukung lainnya. Teknik pengumpulan data digunakan Instrumen angket. Teknik analisis data berupa analisis deskriptif dan analisis regresi linier berganda dengan bantuan software Smart PLS 4.0. Hasil penelitian ini membuktikan bahwa Variabel etika lingkungan bisnis, keunggulan bersaing hijau dan kepemimpinan lingkungan mempunyai pengaruh positif dan signifikan terhadap kinerja bisnis berkelanjutan pada perusahaan industri di indonesia. Bagi perusahaan dan investor diharapkan mempertimbangkan keputusannya dalam meningkatkan kinerja bisnis berkelanjutan. Hasil penelitian ini terbukti bahwa etika lingkungan bisnis, keunggulan bersaing hijau dan kepemimpinan lingkungan mampu meningkatkan kinerja bisnis yang berkelanjutan.
PROMOTION, INFLUENCER MARKETING, AND ONLINE CUSTOMER REVIEW ON PURCHASE DECISIONS IN SHOPEE E-COMMERCE (A CASE STUDY ON THE COMMUNITY IN PEKANBARU) Achmad Tavip Junaedi; Nabila Hestia; Suhardjo Suhardjo; Jenny Angelica; Nicholas Renaldo; Amries Rusli Tanjung; Novita Yulia Putri; Marice Br Hutahuruk; Yusnidar Yusnidar; Muhammad Adrian Agusta
Procuratio : Jurnal Ilmiah Manajemen Vol 13 No 1 (2025): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v13i1.4920

Abstract

This research investigates the influence of Promotion, Influencer Marketing, and Online Customer Reviews on purchase decisions in the E-Commerce platform Shopee in Pekanbaru. The determination of the research sample utilizes accidental sampling. This study employs primary data, which is directly obtained from respondents by distributing questionnaires or statement lists to the predetermined sample. Secondary data generally consists of evidence, records, or historical reports organized in published archives. The method used is multiple linear regression analysis with a sample size of 100 respondents. The research findings indicate that Promotion and Online Customer Review significantly influence purchase decisions on Shopee E-commerce in the city of Pekanbaru, while Influencer Marketing does not significantly affect purchase decisions on Shopee E-commerce in the city of Pekanbaru. Penelitian ini bertujuan untuk mengetahui pengaruh Promosi, Influencer Marketing, dan Online Customer Review terhadap keputusan pembelian pada platform E-Commerce Shopee di Pekanbaru. Penentuan sampel penelitian menggunakan teknik accidental sampling. Penelitian ini menggunakan data primer yang diperoleh langsung dari responden dengan cara menyebarkan kuesioner atau daftar pernyataan kepada sampel yang telah ditentukan. Data sekunder pada umumnya berupa bukti-bukti, catatan, atau laporan historis yang terorganisasi dalam arsip yang diterbitkan. Metode yang digunakan adalah analisis regresi linier berganda dengan jumlah sampel sebanyak 100 responden. Hasil penelitian menunjukkan bahwa Promosi dan Online Customer Review berpengaruh signifikan terhadap keputusan pembelian pada E-Commerce Shopee di Kota Pekanbaru, sedangkan Influencer Marketing tidak berpengaruh signifikan terhadap keputusan pembelian pada E-Commerce Shopee di Kota Pekanbaru.
Co-Authors Achmad Tavip Junaedi Amries Rusli Tanjung Andi Andi Andi Andi Cecilia Denny Prima Kurnia Edwar, Yurnal Etty Murwaningsari Fristy, Anne Monika Harry Patuan Panjaitan Herma Safitri Herman, Ayuthia Ramadhani Jannah, Vika Miftahul Jenny Angelica Kristy Veronica Kudri, Muhammad Wan Luciana Fransisca Muhammad Adrian Agusta Muhammad Pringgo Prayetno Mujiono Nabila Hestia Nicholas Renaldo Novita Yulia Putri Nyoto Panjaitan, Harry Paramita, Paramita Pujiono Eddy Raden Mohamad Herdian Bhakti Rahman, Sarli S, Yvonne Augustin Sudarno Sudarno Sudarno Sudarno Suhardjo Suhardjo Suhardjo Suharti Suyono Suyono Suyono Syamsul Arifin Tandy Sevendy Yunia Sari Yusnidar Yusnidar