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All Journal Jurnal Akuntansi dan Ekonomika Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Medium : Jurnal Ilmiah Fakultas Ilmu Komunikasi International Journal of Finance Research Jurnal Akuntansi Keuangan dan Bisnis Journal of Applied Accounting JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Siregar, Helly Aroza
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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THE CAPITAL STRUCTURE DETERMINANTS IN FOOD AND BEVERAGE INDUSTRY Siregar, Helly Aroza; Melisa, Rosa; Irawati, Irawati; Zulhelmi, Zulhelmi; Kamilah, Faizah
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): 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.v8i3.4476

Abstract

This study aims to determine the effect of sales growth, business risk, company size, profitability, and company age on the capital structure of food and beverage industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. This study used secondary data. Sampling used purposive sampling. The number of samples obtained were 38 companies with 190 data processed. Data analysis used multiple linear regression with SmartPLS 4 software. The conclusion was that firm size has a significant positive effect on capital structure. While sales growth, business risk, profitability, and company age do not have a significant effect on capital structure. The finding of this research is the large size of the company will increase the capital structure, which against the theory that the size of company will decrease the capital structure due to information shared to public is more disclose. Keywords: Sales Growth, Business Risk, Company Size, Profitability, Company Age, Capital Structure Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, risiko bisnis, ukuran perusahaan, profitabilitas, dan umur perusahaan terhadap struktur modal pada perusahaan subsektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penelitian ini menggunakan data sekunder. Pengambilan sampel menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 38 perusahaan dengan 190 data yang diolah. Analisis data menggunakan regresi linier berganda dengan software SmartPLS 4. Kesimpulannya ukuran perusahaan berpengaruh positif signifikan terhadap struktur modal. Sedangkan pertumbuhan penjualan, risiko bisnis, profitabilitas, dan umur perusahaan tidak berpengaruh signifikan terhadap struktur modal. Temuan penelitian ini adalah semakin besar ukuran perusahaan akan meningkatkan struktur modal, hal ini bertentangan dengan teori yang menyatakan bahwa ukuran perusahaan akan menurunkan struktur modal karena informasi yang dibagikan kepada publik lebih terbuka. Kata Kunci: Pertumbuhan Penjualan, Risiko Bisnis, Ukuran Perusahaan, Profitabilitas, Umur Perusahaan, Struktur Modal
Penguatan Kapasitas SDM dalam Pengembangan Ekowisata di Desa Wisata Taman Bunga Okura Siregar, Helly Aroza; Suryani, Febdwi; Irawati, Irawati
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2025): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v5i2.5670

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Desa Wisata Taman Bunga Okura, Kota Pekanbaru, yang bertujuan untuk meningkatkan kapasitas sumber daya manusia sekaligus memperkuat pemahaman masyarakat dalam mengelola destinasi wisata berbasis masyarakat dan berbasis ekowisata secara mandiri, profesional, dan berkelanjutan. Tim pengabdian menerapkan pendekatan partisipatif melalui rangkaian metode wawancara, observasi lapangan, ceramah, dan sesi tanya jawab. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap prinsip-prinsip ekowisata, tata kelola destinasi, pembagian peran masyarakat, serta pentingnya penerapan pelayanan prima untuk mendukung kepuasan wisatawan. Peserta juga menyatakan komitmen untuk menerapkan praktik pengelolaan wisata yang lebih profesional dan ramah lingkungan pada pengembangan Desa Wisata Taman Bunga Okura di masa mendatang. Dengan demikian, kegiatan pengabdian ini berkontribusi pada penguatan kapasitas masyarakat sebagai pengelola destinasi sekaligus menjadi langkah strategis menuju pembangunan pariwisata berbasis masyarakat dan ekowisata yang berkelanjutan di Desa Wisata Taman Bunga Okura Pekanbaru.
The Role of Spiritual Auditors to Prevent Fraud in Regional Government Institutions Siregar, Helly Aroza
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1391

Abstract

The purpose of this study is to analyze whether government internal auditors with spiritual intelligence can play a role in preventing fraud in government. This study took government internal auditors assigned to the Financial and Development Supervisory Agency (BPKP) in province level as the subject. The data analysis method used was the Structural Equation Model (SEM) with the AMOS application. The results of the study proved that spiritual intelligence has a positive and significant influence on auditor performance, auditor performance and spiritual intelligence have a positive and significant impact on fraud prevention, and auditor performance can provide a mediating effect in the influence of spiritual intelligence on fraud prevention. Keywords: Spiritual Intelligence; Auditor Performance; Fraud Prevention
Green Innovation, CSR, and Governance: Driving Sustainable Corporate Value Creation Wati, Yenny; Yusrizal, Yusrizal; Siregar, Helly Aroza; Suhardjo, Suhardjo; Renaldo, Nicholas
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6743

Abstract

This research seeks to explore the impact of green innovation and green corporate social responsibility (green CSR) on corporate value, with green governance serving as a moderating variable. The study employs a quantitative methodology utilizing secondary data from companies listed on the Indonesia Stock Exchange (IDX) that were involved in the PROPER assessment from 2020 to 2024. The analysis is conducted using a moderation regression test facilitated by SPSS software. The results show that green innovation and green CSR greatly improve corporate value. Additionally, green governance has been shown to enhance the link between green innovation, green CSR, and corporate value. This indicates that the extent to which green innovation and green CSR boost corporate value is heavily influenced by the green governance practices adopted. This research reinforces stakeholder theory, legitimacy theory, and signaling theory in the context of corporate sustainability. For policymakers, these results emphasize the need for rules and rewards that enhance green governance as a key driver for effective corporate sustainability strategies. The originality of this research lies in including the green governance moderating factor in the model that links green innovation, green CSR, and corporate value, which has not been widely studied in emerging markets.
Co-Authors Cahyadi, Yan Fadrizal Lubis faizah kamilah, faizah Irawati Irawati Julianti, Dewi Melisa, Rosa Nicholas Renaldo Nurlasera, Nurlasera Rusdiyanto Rusdiyanto, Rusdiyanto Suhardjo Suryani, Febdwi Wati, Yenny Yurina, Vani Yusrizal Yusrizal Zulhelmi, Zulhelmi