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All Journal Jurnal Bisnis dan Manajemen Journal of Business & Banking Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Doktor Manajemen (JDM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JCA (Jurnal Cendekia Akuntansi) Social Science Studies Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Asian Journal of Environmental Research Journal of Scientific Insights Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Ifan Wicaksana Siregar
Universitas Jenderal Achmad Yani
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Maturity, Bond Rating And Debt To Equity Ratio Effect On Yield To Maturity Siregar, Ifan Wicaksana; Suci Pratiwi, Indah
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.24504

Abstract

This study aims to examine the effect of maturity, bond rating, and debt to equity ratio on yield to maturity. The object of this research is corporate bonds listed on the Indonesia Stock Exchange with the period from 2014-2018. The research sample was selected using purposive sampling. This study uses multiple linear regression analysis techniques. The results showed maturity and debt to equity had no effect on yield to maturity, while bond ratings had a negative effect on yield to maturity. The results of this study prove that bond rating information is useful for investors in determining which bonds to buy. The results of this study provide information that investors do not acquire maturity and debt to equity the primary factors in determining bonds. However, it is expected that investors will use debt to equity as additional consideration for investing in bonds.
Analisis reaksi pasar modal terhadap berbagai pengumuman kasus Covid-19 pada fase awal Eka Yulianti; Ifan Wicaksana Siregar; Novi Susyani
Journal of Business & Banking Vol 12, No 1 (2022): Mei - Oktober 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v12i1.2951

Abstract

The capital market is an investment place that is developing quite rapidly today. When investing in the capital market, investors are facing a trade off between return and risk. The purpose of this study is to analyze the reaction of the capital market to news related to the Covid-19 case in the early stages of the pandemic by using an event study, part of the theory of market efficiency. The announcements that were studied were the reactions: 1) Announcement of the initial appearance of Covid-19, 2). WHO announcement has declared Covid19 a global pandemic, 3). Announcement of spike in Covid-19 cases to reach 10,000. This study used stocks that join the LQ45 index as the population. Furthermore, the technique of determining the sample is a saturated sample. The results show that the capital market reacts to the 3 series of events studied. In addition, there is an abnormal return. This shows that the market is working efficiently in a semi-strong form. Furthermore, based on the paired sample T-test, there is no difference in TVA and transaction frequency before and after the event. For companies that are expected to develop strategies to minimize the occurrence of a significant decline in stock prices due to force majeure events. In terms of investors, this research provides information signals to them that force majeure events can affect market performance.
Analisis Reaksi Pasar Modal Asia Tenggara pada Situasi Pandemi Covid-19 Gelombang Dua (Varian Delta) Eka Yulianti; Ifan Wicaksana Siregar; Esi Fitriani Komara
Jurnal Bisnis dan Manajemen Vol 9, No 2 (2022): Jurnal Bisnis dan Manajemen Volume 9 Nomor 2 Tahun 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v9i2.8939

Abstract

The objective of this study is to analyze the reaction of Southeast Asian capital markets to the second wave of the Covid-19 pandemic, in this case the Delta Variant. This study uses a quantitative research approach with descriptive analysis and comparative methods. The population in this study is the capital markets of Southeast Asian countries. Furthermore, the sampling technique is non-probability sampling, samples that meet the criteria are the capital markets of Indonesia, Malaysia, Singapore and Thailand. The results showed that based on the one sample T-test, there were abnormal returns in all Southeast Asian countries sampled for the second wave of Covid-19. However, the results show a different response from each country. The countries of Indonesia, Malaysia and Singapore show that investors in the capital markets of these countries can still benefit from positive abnormal returns on investments made as long as they make careful and mature decisions. The positive response at the start of the Delta variant's appearance could be due to investor confidence regarding the government's Covid-19 disaster mitigation. Meanwhile in Thailand, after the event date showed a negative response to the second wave of Covid-19. In addition, the presence of abnormal returns indicates that the market is efficient in the semi-strong form in terms of information in all the countries studied.
The Effect of Environmental Performance and Company Size on The Company's Financial Performance Kamelia Wardatul Azdra; Ifan Wicaksana Siregar; Vicky Dzaky Cahaya
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 20 No 1 (2023): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v20i1.280

Abstract

Abstract The objective of this study is to investigate how Financial Performance is impacted by Environmental Performance and Company Size. The study employs PROPER to measure environmental performance and the natural logarithm of total assets to measure company size as the independent variables. The population under consideration comprises Chemical and Pharmaceutical Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) during the period of observation from 2016 to 2020, totaling five years. This research used purposive sampling method to select a sample of eight companies per year, resulting in 39 samples for the study, including one outlier. The findings of the study indicate that environmental performance has a positive and significant impact on financial performance. However, company size does not significantly affect financial performance. Abstrak Tujuan dari penelitian ini adalah untuk menyelidiki bagaimana Kinerja Keuangan dipengaruhi oleh Kinerja Lingkungan dan Ukuran Perusahaan. Studi ini menggunakan PROPER untuk mengukur kinerja lingkungan dan logaritma natural dari total aset untuk mengukur ukuran perusahaan sebagai variabel independen. Populasi yang diteliti adalah Perusahaan Manufaktur Subsektor Kimia dan Farmasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode pengamatan tahun 2016 sampai dengan tahun 2020 sebanyak lima tahun. Penelitian ini menggunakan metode purposive sampling untuk memilih sampel delapan perusahaan per tahun, menghasilkan 39 sampel penelitian, termasuk satu outlier. Temuan penelitian menunjukkan bahwa kinerja lingkungan berpengaruh positif dan signifikan terhadap kinerja keuangan. Namun ukuran perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan.
The Influence of System Quality and Information Quality on Gojek Application User Satisfaction Devie Amelia; Ifan Wicaksana Siregar
Social Science Studies Vol. 3 No. 4 (2023): (Issue-July)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/sss34.7392023

Abstract

The quality of the system and the quality of information can influence user satisfaction with online transportation applications. This study aims to determine the influence of system quality and information quality on user satisfaction with the Gojek application among students at the Faculty of Economics and Business (FEB), Unjani. This research utilizes a quantitative survey method with a research instrument in the form of a questionnaire. The sample size consists of 100 active students from FEB, Unjani. The results of the statistical analysis indicate that the system quality variable produces a t-value < t-table and a Sig-value > α. On the other hand, the information quality variable produces a t-value > t-table and a Sig-value < α. The results of the F-test show that the calculated F-value is greater than the tabulated F-value, and the significance level (p-value) is 0.000 < 0.05. Thus, it can be concluded that partially, system quality does not have an influence on user satisfaction with the Gojek application among students at FEB, Unjani, while information quality does have an influence on user satisfaction with the Gojek application among students at FEB, Unjani. Simultaneously, both system quality and information quality have an influence on user satisfaction with Gojek among students at FEB, Unjani.
Pengaruh Institutional Ownership, Capital Intensity, Dan Ketidakpastian Lingkungan Terhadap Financial Distress (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018–2022) Adella Syabrinawati Putri; Ifan Wicaksana Siregar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9121

Abstract

The company needs to maintain stability and business sustainability to compete in the business world and avoid the possibility of financial distress. This research aims to identify and analyze the influence of institutional ownership, capital intensity, and environmental uncertainty on financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018–2022. The population in this study consists of 225 manufacturing companies listed on the Indonesia Stock Exchange during the period 2018–2022. The sampling technique used is purposive sampling with a total sample of 140 companies and a 5-year observation period, resulting in a total of 700 samples. The data analysis technique employed is multiple linear regression analysis. The results of this study conclude that, partially, institutional ownership and environmental uncertainty do not affect financial distress, while capital intensity has a significant negative impact on financial distress. Simultaneously, institutional ownership, capital intensity, and environmental uncertainty do not affect financial distress. Keywords: Institutional Ownership, Capital Intensity, Environmental Uncertainty, Financial Distress
Analysis of Influencing Factors Intention to Use E-Wallet Using Tam Model Siregar, Ifan Wicaksana; Yulianti, Eka; Susyani, Novi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7239

Abstract

This study aims to determine the factors that influence the intention to use e-wallets in Indonesia. The study has narrowed the   knowledge gap of previous studies in terms of examining four factors ina single setting and focusing on vulnerable 18-55year olds as respondents. In addition, this research has developed mainstream literature on the use of e-wallets. The findings ascertained the significance of the four factors under investigation, and three hypotheses supported for respondents, allowing implications from multiple perspectives of   the strategy to suggest   increased use of e-money.  According to the findings in this study, trust in the provider, the value of enjoyment and the value of comfort seem to be important factors that will influence the intention to use an e-wallet, thus   requires more attention from online transaction facility providers, banks, and software developers.  This means that whatever improvement of the existing e-payment system must consider these characteristics, namely: comfortable, enjoyable and trustworthy. 
Analisis Analisis Bibliometrik E-Commerce Dalam Bidang Akuntansi Putra, Vicky Dzaky Cahaya; Harsono, Khaerunisa; Siregar, Ifan Wicaksana
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6261

Abstract

The aim of this research is to analyze reference sources for scientific articles related to e-commerce cited in journals using bibliometric analysis methodology. This research involves data acquisition from scientific articles indexed in the Scopus database. The data was then examined using bibliometric methods, including citation analysis, keyword analysis, and data visualization using VOS Viewer. The use of bibliometric analysis aims to find topics that have not been discussed so that further research can be carried out in the context of e-commerce. The findings are in the form of an overview of developments and a research network that reveals the evolutionary pattern of research on consumer behavior in the context of the digital era. This research contributes to increasing understanding of transformation in the context of digital era consumers.
PENGARUH FINANCIAL KNOWLEDGE DAN LOCUS OF CONTROL TERHADAP PENGGUNAAN PAYLATER (STUDI KASUS PADA PENGGUNA PAYLATER DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS JENDRAL ACHMAD YANI) Helga Firlangga; Ifan Wicaksana Siregar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): 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.v8i3.14076

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh financial knowledge dan locus of control terhadap penggunaan paylater pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Jenderal Achmad Yani. Data penelitian ini menggunakan data primer berupa tanggapan dari respoden penelitian dengan teknik pengambilan sampel purposive sampling, diperoleh 200 mahasiswa Fakultas Ekonomi dan Bisnis Universitas Jenderal Achmad Yani yang menjadi sampel penelitian. Penelitian ini menggunakan statistik deskriptif, uji asumsi klasik, dan teknik analisis regresi berganda. Hasil penelitian menunjukkan bahwa financial knowledge dan locus of control memiliki pengaruh positif dan signifikan terhadap penggunaan Paylater di Fakultas Ekonomi dan Bisnis Universitas Jendral Achmad Yani, dan Secara simultan financial knowledge dan locus of control berpengaruh positif dan signifikan terhadap penggunaan paylater pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Jendral Achmad Yani.
From Manual to Digital: Modernizing the Sales Recording System for Growth at MSME Rumah Abon Yuniarto, Aflah Ananda; Siregar , Ifan Wicaksana
Journal of Scientific Insights Vol. 2 No. 5 (2025): October
Publisher : Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/jsi.v2i5.537

Abstract

This study explores the process of digital transformation in sales recording systems within Micro, Small, and Medium Enterprises (MSMEs), focusing on the case of Rumah Abon, a traditional food business in Indonesia. Despite MSMEs’ vital contribution to the national economy, many still rely on manual recording methods, which create risks of human error, inefficiency, and poor decision-making capacity. Using a qualitative descriptive case study approach, data were collected through in-depth interviews, observation, and documentation involving eight key informants directly engaged in the sales cycle. The findings reveal systemic inefficiencies across six critical stages of the sales process: order acceptance, sales processing, shipping, cash receipts, internal control, and reporting. Manual practices led to fragmented information, weak internal controls, and limited analytical capabilities, ultimately constraining business growth. The study concludes that transitioning to a digital accounting information system significantly enhances recording accuracy, operational efficiency, and managerial decision-making. Theoretically, this research contributes to the literature by integrating the System Development Life Cycle (SDLC) and Technology Acceptance Model (TAM) to analyze the transition phase from manual to digital systems. Practically, it provides MSME owners, software developers, and policymakers with strategic insights and recommendations to ensure that digitalization is not merely technological adoption but a holistic process of organizational transformation.
Co-Authors Adella Syabrinawati Putri Devie Amelia Eka Yulianti Eka Yulianti Esi Fitriani Komara Fidela Rizki Ananda Harsono, Khaerunisa Hartikayanti , Heni Nurani Helga Firlangga Kamelia Wardatul Azdra Lestari, Dwi Indah Muhammad Rizki Jayasasmita Novi Hadzida Novi Susyani Rahmah , Nunung Aini Suci Pratiwi, Indah Susyani, Novi Vicky Dzaky Cahaya Vicky Dzaky Cahaya Putra Windiarti , Sofia Yuniarto, Aflah Ananda