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All Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT)
Sitorus, Dompak
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy Health Professions Social Sciences Other

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THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Dompak Pasaribu; Ivo Maelina Silitonga; Lidya Paskalina Pasaribu
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.98

Abstract

This research aims to examine the influence of Corporate Social Responsibility and Good Corporate Governance as proxied by independent commissioners, audit committees, institutional ownership, managerial ownership on financial performance as measured by Return On Assets. The number of samples used in this research were 20 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. This research uses secondary data. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression models. This research produces findings that Corporate Social Responsibility, the audit committee has a positive but not significant effect, independent commissioners have a positive and significant effect, and institutional ownership, managerial ownership has a negative and not significant effect on financial performance, as well as Corporate Social Responsibility, independent commissioners, audit committees, Institutional ownership and managerial ownership together influence financial performance.
THE FUTURE OF EDUCATION: HOW XR AND THE METAVERSE WILL CHANGE THE WAY STUDENTS ARE VIEWED TODAY Hendra Jonathan Sibarani; Dompak Pasaribu; Debora Tambunan; Dewi Rafiah Pakpahan; Victor Maruli Pakpahan; Frans Gideon Sinuhaji; Grestin Ekalina Turnip; Tony Blayer Simangunsong; Jen Peng Huang
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 1 (2024): March-June 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i1.2160

Abstract

The dynamic world of education, of course, will always experience developments so as not to be left behind and can produce successors or generations who have expertise and have high competence. Conventional or old-fashioned teaching methods are of course still done orally or lecture methods, reading books, watching videos, currently undergoing many changes following the development of existing technology. The development that is currently being discussed in the world of education is by utilising the metaverse. Metaverse is a technology-based virtual space concept that allows people to interact immersively in a digital world similar to the real world. In the Metaverse, users can enter the virtual world using devices such as Extended Reality (XR) which includes VR (Virtual Reality) or AR (Augmented Reality) to communicate, work, play, and do other activities. Metaverse provides many benefits to education, especially by creating a more immersive and interactive learning experience. In the Metaverse, students can learn through virtual simulations, such as exploring history in the past, learning science in a virtual laboratory, or practicing practical skills in an environment that resembles the real world. With Metaverse and Extended Reality (XR), it not only increases student engagement, but also helps students understand the material more deeply through experiential learning. In addition, Metaverse enables collaboration without geographical boundaries, where students and teachers from different parts of the world can meet and interact in a virtual space. As such, the metaverse supports a more inclusive and personalised learning system, giving access to materials and experiences that may be hard to reach in traditional education.
ANALYSIS OF THE ACCOUNTING SYSTEM FOR CASH RECEIPTS AT THE FORMER PERTAMINA WORK COOPERATIVE (PURNAMA) MEDAN BRANCH Rayhan Ananda; Debora Tambunan; Arsyaf Tampubolon; Dewi Rafiah Pakpahan; Dompak Pasaribu; Frans Gideon Sinuhaji
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.426

Abstract

This study aims to determine the application of the accounting system for cash receipts on the sale of 3Kg LPG gas at the Medan branch of the purna karya pertamina cooperative. Data collection methods used in this research are observation, documentation, interviews. Cash is the most liquid asset that a company can have because cash is a type of current asset where every company transaction both inside and outside the company can affect cash. This research was conducted by obtaining qualitative data. Qualitative data in this study was obtained by conducting direct research to the leadership of Pertamina Purna Karya Cooperative Medan Branch. Purna Karya Pertamina Cooperative has several types of cash receipts, namely Cash Receipts from LPG Gas Sales and Cash Receipts from Transfer Fees. The results of this study indicate that the accounting system for cash receipts at the purna karya pertamina cooperative for the sale of LPG gas can provide accurate related information.
CRYPTOCURRENCY AND DIGITAL MARKETING: LINKING FINANCIAL INNOVATION TO BUSINESS PERFORMANCE Jovanka Arnelita; Glen Bagasta Simanjuntak; Dompak Pasaribu; Victor Maruli Pakpahan
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 6 No. 1 (2024): 7th IHERT (2024): IHERT (2024) FIRST ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v6i1.431

Abstract

The development of financial technology, especially cryptocurrency and blockchain, has had a significant impact on various sectors, including digital marketing. The integration of cryptocurrency into digital marketing strategies provides new opportunities to improve marketing effectiveness and efficiency, build transparency, and strengthen relationships between companies and consumers. This study aims to explore how cryptocurrency and blockchain technology can be optimized in digital marketing to support business performance. The results show that blockchain technology enables more secure data management, transparent transaction management, and token-based loyalty programs that are attractive to consumers. In addition, the use of cryptocurrency in transactions can speed up the payment process, increase customer engagement, and strengthen brand loyalty. However, there are challenges in terms of regulation, consumer adoption of technology, and the need for specialized expertise in blockchain technology. This study provides an important overview of the potential and challenges of cryptocurrency integration in digital marketing and business performance, as well as providing practical advice for companies in implementing this technology.
EDUCATION FOR THE FISHERMEN COMMUNITY OF BAGAN DELI VILLAGE ABOUT DIGITAL MARKETING OF FISH PROCESSING BUSINESSES Nidya Banuari; Ahmad Rivai; Roni Juliansyah; Arsyaf Tampubolon; Debora Tambunan; Dompak Pasaribu
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 3 (2023): November 2023 - February 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i3.2339

Abstract

This study is aimed at equipping the fishing community in Bagan Deli Village with knowledge regarding digital marketing strategies for fish processing businesses, focused on elevating their economic welfare. As a community fundamentally reliant upon natural resources, the people face additional challenges accessing wider markets. This community service activity comprises theoretical and practical training on marketing fish processing products through digital platforms, such as social media and e-commerce. The method includes preparation, cooperative training, and practical demonstrations. The results suggest an increase in awareness and skill in the area of digital marketing among participants, encouraging interdependence and creativity in the application of technology. This initiative aims for sustainable development through a continuous process of mentoring and monitoring.
Co-Authors Ahmad Rivai Arsyaf Tampubolon Debora Tambunan Dewi Rafiah Pakpahan Frans Gideon Sinuhaji Glen Bagasta Simanjuntak Grestin Ekalina Turnip Hendra Jonathan Sibarani Ivo Maelina Silitonga Jen Peng Huang Jovanka Arnelita Lidya Paskalina Pasaribu Nidya Banuari Pakpahan, Victor Maruli Rayhan Ananda Roni Juliansyah Tony Blayer Simangunsong