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All Journal Jurnal Teologi & Pelayanan Kerusso Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JUITAK : Jurnal Ilmiah Teologi dan Pendidikan Kristen
Tambunan, Tanjung
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALISIS PENGARUH PROFITABILITAS, FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA DI MODERASI UKURAN PERUSAHAAN PADA PERUSAHAAN OTOMOTIF YANG TERCATAT DI BEI TAHUN 2017-2020 Tambunan, Tanjung; Siagian, Harlyn L.

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.744 KB) | DOI: 10.31955/mea.v5i2.1391

Abstract

The goal aforementioned research is to see how Profitability, Free Cash Flow, and Leverage on Earnings Management affect the size of automotive businesses listed on the IDX between 2017 - 2020. The sample consisted of all publicly traded enterprises Indonesian Stock Exchange between 2017-2020, for a total of 50 companies. Dedicated sampling technique was employed that uses Smart Pls and SEM analysis. It's clear that leverage, profitability, and company size all have a good effect on revenue management. At the same time, in the period 2017-2020, the free cash flow variable will have no substantial influence on the revenue management of the automotive sectors listed in IDX.
Pengaruh Pemberian Persembahan terhadap Pelayanan dan Kemajuan Kerohanian Anggota Jemaat Tambunan, Tanjung; Sinaga, Janes; Sinambela, Juita
JUITAK: Jurnal Ilmiah Teologi dan Pendidikan Kristen Vol. 2 No. 2 (2024): JUITAK - JUNI
Publisher : PT. Penerbit Tiga Mutiara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61404/juitak.v2i2.212

Abstract

Discussion of offerings cannot be separated from the Bible. In the Bible there are teachings about offerings that are worthy before God in both the Old and New Testaments, but does the giving of offerings have an effect on the progress of ministry and the spirituality of church members? The aim of the research is to find out, analyze, explore and test the description of the giving of offerings as well as the ministry and the spiritual progress of church members. Obtaining the influence of giving offerings on ministry, as well as the influence of giving offerings and serving on the spiritual progress of church members. This study uses a descriptive qualitative method, by analyzing and explaining the effect of offerings on the progress of ministry and the spirituality of Congregational Members. To be able to carry out effective evangelism, everything must be supported by the power of funding, this can be done through the calling of sacrifice to give offerings. Offerings are a means of funding evangelism to make it more effective. In this case all church members can be involved, and this affects the progress of ministry and spiritual growth.
Peran Pemimpin Rohani Gembala dalam Memelihara dan Menggembalakan Jemaat Tambunan, Tanjung; Sinaga, Janes; Lusiana Sinambela, Juita
Jurnal Teologi dan Pelayanan Kerusso Vol 10 No 1: Jurnal Teologi & Pelayanan Kerusso - Maret 2025
Publisher : Sekolah Tinggi Teologi Injili Indonesia Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33856/kerusso.v10i1.388

Abstract

his study aims to analyze the role of pastoral care through stewardship in the context of the pastor's duties and responsibilities towards the congregation. Stewardship as a pastoral concept can make a significant contribution to the growth of faith and the quality of life of the congregation, as well as strengthening the relationship between the pastor and the congregation. This study uses a descriptive qualitative method to identify the role of pastors in stewardship. Limitations in measuring the effectiveness of stewardship, especially the long-term impact on the growth of faith and the quality of life of the congregation, are challenges in this study. This study suggests increasing the involvement of the congregation in stewardship through providing an active role, which will help them grow in faith and Christian life. Practical implications that can be applied include the importance of a personal approach in pastoral care, such as more frequent personal meetings between pastors and congregations. The results of the study indicate that pastoral care through stewardship has a positive impact on the growth of faith andthe quality of life of the congregation, as well as strengthening the relationship between pastors and congregations and increasing the effectiveness of pastoral care.
Co-Authors Harlyn L. Siagian Lusiana Sinambela, Juita sinaga, janes Sinambela, Juita