Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

7.821

P-Index

This Author published in this journals

All Journal Dinamika Akuntansi Keuangan dan Perbankan Buletin Studi Ekonomi Teika Jurnal Ekonomi Modernisasi The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MBR (Management and Business Review) Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) JAE (Jurnal Akuntansi dan Ekonomi) JEMMA | Journal of Economic, Management and Accounting Jurnal Mantik JURNAL MANAJEMEN Gema Wiralodra Ekombis: Jurnal Fakultas Ekonomi Performance : Jurnal Bisnis dan Akuntansi Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Manajemen Ubhara Jurnal Akuntansi dan Bisnis Krisnadwipayana Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Humanities Education and Social Sciences Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Akuntansi Trisakti Proceeding National Conference Business, Management, and Accounting (NCBMA) Transformasi: Journal of Economics and Business Management Jurnal Audit dan Perpajakan Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Jurnal Ekonomis Ekalaya : Jurnal Ekonomi Akuntansi Jurmas Azam Insan Cendikia Jurnal RAK (Riset Akuntansi Keuangan) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Akuntansi

Valentine Siagian

Unknown Affiliation

Author-ID : 1889926

Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 59 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN PENGHARGAAN SEBAGAI VARIABEL MODERASI Sarah Meilin Ginting; Valentine Siagian
Jurnal Ekonomis Vol 14 No 3c (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research was conducted at PT. Hotma Guna which is engaged in services as a provider of production workforce, office administration, drivers, cleaning personnel, logistics, and lawn mowing. This study aims to determine the effect of the work environment on performance and also we include rewards as a moderating variable. This research uses quantitative research. In this study, researchers used primary data obtained from distributing questionnaires to employees at PT. Hotma Guna, resulting 89 respondents. The results of this study indicate that work environment variables have a significant effect on employee performance variables. This is supported by a significant result of 0.000 and the result of t count> t table which is equal to 6.880> 1.988. In this study, we also found that the reward variable did not strengthen the effect of work environment towards the employee performance. This is supported by a significant result of 0.227 and the value of t count <t table which is equal to -1.216 <1.988.

PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Sub Sektor Otomotif Dan Komponen Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2017 – 2019) Reswan Christian Simbolon; Valentine Siagian
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study aims to examine the impact of the pentagon fraud partially and simultaneously to some extent, on fraud in financial statements. In this study, secondary data from the annual reports and finances of automotive sector companies listed on the IDX are used in the 2017-2019 period. This study uses a purposive sampling method in selecting samples and then produces 36 samples from 12 automotive and component companies for the year 2017-2019. Logistic regression analysis in this study used SPSS 23 software in analyzing the data obtained. The results of this study simultaneously show that the pentagon fraud has a significant effect on financial statement fraud in automotive and component sector companies listed on the Indonesia Stock Exchange in 2017 - 2019 which means that if the fraud pentagon value changes, the financial statement fraud will also change. Partially pressure, opportunity, and arrogance have no significant effect on financial statement fraud where pressure, opportunity and arrogance do not affect the value of financial statement fraud, rationalization has a significant negative effect on financial statement fraud, which means rationalization affects the opposite, while ability has a significant positive effect on fraudulent financial statements in automotive and component sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period, which means if the value of ability increases, financial statement fraud increases.

Profit or Planet? : Impact of Production and Environmental Costs on Sales Ivada Zanetha Darmaputri; Valentine Siagian
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.695

Lately, environmental problems such as pollution, poorly managed waste, and even depleting green land, have become issues that require companies to take action. But on the other hand, companies need well-allocated production costs, which of course have the aim of increasing company profits. That’s why, the purpose of this research is to analyze The Effects of Production Costs and Environmental Costs on Sales for primary and chemical industry firms with ISO 14001 certification that are traded on the Indonesia Stock Exchange. Specifically, SPSS version 27 is utilized for conducting multiple regression analyses as part of a quantitatively descriptive methodology. Annual and sustainability reports for 5 years from 2017 to 2021 out of 8 companies that have gone through a purposive sampling process are used as research samples. Based on the multiple regression analysis that has been carried out, the results show that partially, production costs have a significant effect on sales, and environmental costs have no significant effect on sales. Meanwhile, simultaneously both production costs and environmental costs have a significant effect on sales. Meaning that production costs and environmental costs are interconnected with each other, so when sales continue to increase, production costs and environmental costs will also increase.

Pengaruh Komisaris Independen Dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak (Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Bei Tahun (2017-2021) Timothy Alfris Taebenu; Valentine Siagian
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1039

Penelitian dilakukan untuk mengkonfirmasi pengaruh komisaris independen dan kompensasi rugi fiskal bagi penghindaran pajak perusahaan pertanian selama lima tahun penelitian, kepada dua puluh perusahaan dengan total seratus sampel menggunakan purpose sampling dalam cara pengumpulannya. peneliti menggunakan metode analisis deskriptif secara dengan regresi linear berganda. Hasil menunjukkan komisaris independen tidak berpengaruh bagi penghindaran pajak, kompensasi rugi fiskal berpengaruh positif terhadap penghindaran pajak; secara simultan komisaris independen dan kompensasi rugi fiskal berpengaruh terhadap penghindaran pajak.

Apakah Efektivitas Komite Audit dan Kualitas Audit mempengaruhi Manajemen Laba Roberto Manurung; Valentine Siagian
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

This study was conducted to determine whether the effectiveness of the audit committee and audit quality affect the earnings management of the pharmaceutical sub-sector listed on the IDX. In this research, the data used are the financial statements of 8 pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2019. The results of this study indicate that audit committee members do not affect earnings management. Total meetings have an influence on earnings management. Audit quality has an influence on earnings management. The results of all these studies have an influence between the effectiveness of the audit committee with the proportion of the number of committee members and the number of meetings and audit quality on earnings management.

Penilaian Kinerja Menggunakan Metode Balanced Scorecard Pada Perusahaan Sektor Farmasi Sebelum dan Semasa Covid (2019-2020) yang Terdaftar di BEI Sagala, Samuel Armando; Siagian, Valentine
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 19, No 2 (2021): September 2021
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v19i2.11269

Abstrak - Penilaian kinerja perusahaan sangat membantu manajemen dalam menilai sejauh mana yang telah dilakukan perusahaan dalam pencapaian strategi dan visi misi perusahaan. Kinerja perusahaan dapat dinilai menggunakan metode balanced scorecard dimana metode ini menggunakan empat perspektif untuk menilai kinerja perusahaan yaitu perspektif keuangan, perspektif pelanggan, perspektif internal bisnis, dan juga perspektif pembelajaran dan pertumbuhan. Metode balanced scorecard tidak hanya menilai aspek keuangannya saja tetapi juga aspek non-keuangan. Tujuan dari penelitian ini adalah untuk menilai kinerja perusahaan sebelum dan semasa terjadinya pandemi covid 19 dengan metode balanced scorecard pada perusahaan yang bergerak di sub sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data sekunder yaitu laporan keuangan dan laporan tahunan enam perusahaan sub sektor farmasi tahun 2019 dan 2020. Berdasarkan pengolahan data hasil menunjukkan bahwa dari empat perspektif yang digunakan, perspektif keuangan mengalami peningkatan karena banyaknya kebutuhan akan obat-obatan dan alat medis sehingga peluang perusahaan untuk mengoptimalkan penjualan produknya. Pada perspektif pelanggan hasil yang didapat menunjukkan peningkatan karena produk yang diproduksi dapat dirasakan manfaatnya oleh konsumen sehingga penghargaan yang didapat juga semakin banyak. Perspektif internal bisnis didapati penurunan pencapaian karena sulitnya perusahaan membuat produk baru dimasa pandemi covid 19 dan lebih berfokus kepada penyediaan alat kesehatan dan juga produksi vaksin. Pada perspektif pembelajaran dan pertumbuhan mengalami penurunan dikarenakan sulitnya perusahaan melakukan pelatihan secara tatap muka sehingga kesulitan untuk memaksimalkan pelatihan karyawan. Kata Kunci: Balanced Scorecard, Penilaian Kinerja

PELATIHAN PEMBUATAN WEBSITE UNTUK BISNIS ONLINE PADA KARANGTARUNA RW 09 KECAMATAN PARONGPONG Valentine Siagian; Heddry Purba; Lenita Waty; Richard Friendly Simbolon
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 1 No. 1 (2023): MEI 2023
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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

Karangtaruna merupakan salah satu organisasi masyarakat yang bertujuan untuk mengembangkan potensi dan kreativitas warga masyarakat khususnya anak muda. Namun, banyak karangtaruna yang masih kesulitan dalam memanfaatkan teknologi informasi untuk mengisi waktu luang mereka. Oleh karena itu, dilakukan kegiatan pengabdian masyarakat berupa pelatihan pembuatan website pada karangtaruna di RW 09 Parongpong. Pelatihan ini bertujuan untuk memberikan pengetahuan dan keterampilan dalam membuat website sederhana untuk mempromosikan usaha secara online. Metode yang digunakan adalah pendekatan praktik langsung dengan menggunakan platform wix.com. Hasil dari pelatihan ini menunjukkan bahwa karangtaruna yang sebelumnya tidak memiliki pengetahuan akan pembuatan website gratis, kini dapat membuat website sederhana yang dapat digunakan untuk mempromosikan usaha mereka. Selain itu, para peserta karangtaruna juga dapat mengelola konten website mereka secara mandiri. Pelatihan ini diharapkan dapat memberikan manfaat bagi karangtaruna dan juga dapat menjadi contoh bagi organisasi masyarakat lainnya dalam memanfaatkan teknologi informasi untuk mempromosikan usaha mereka.

Service Quality Dimension and Its Importance for Indonesia Health Care Provider Improvement Yosie William Iroth; Gallena Sinaga, Judith Tagal; Valentine Siagian
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 1 (2024): IJHESS AUGUST 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i1.1182

Access to healthcare is basic human right as highlighted by WHO and adopted into law in many countries including Indonesia. The law may not specified specific standard of quality of care that need to come with the accessibility of the care it self, but it call for ease of access and ease of care. Indonesia established a KARS or accreditation body for hospital in 1995 to help hospital to maintain their standards. Hospitals by nature are embarking on social mission to improve the quality of health of people, although from the survivability of hospital the commercial aspects need be included in the equation. Hospital like other business institutions have adopted business strategy process into their organization in order to ensure their survivability and to some organization to comply to regulatory requirements. Approach such as Balanced Scorecard and service quality are very common in organizations including in Hospitals. The purpose of this qualitative research will look at how the healthcare service providers perceive the importance of service quality to be adopted into their balanced scorecard strategy. Insights from Interviews with the healthcare providers indicates that healthcare providers are focusing service quality as part of their balanced scorecard. This insight ensures that while healthcare providers fights for their survival in the mid of rising healthcare cost, demand of better and fair care service quality dimension is still at the core of their strategy.

Pengaruh Kepatuhan Wajib Pajak dan Pemahaman Sanksi Pajak Terhadap Penggelapan Pajak di Samarinda Desi Cindy Preniaty Limbong; Valentine Siagian; Judith Tagal Gallena Sinaga
Transformasi: Journal of Economics and Business Management Vol. 3 No. 1 (2024): March : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v3i1.1404

The aim of this research is to determine the effect of taxpayer compliance and understanding of tax sanctions on tax evasion. This research was conducted using a qualitative approach by distributing questionnaires. The target respondents in filling out the questionnaire were individual taxpayers in Samarinda, the number of respondents was 51 people. The data obtained was then tested with descriptive statistics, multiple linear analysis, classical assumption analysis, hypothesis testing and coefficient of determination. The results of this research show negative and significant results on taxpayer compliance with tax evasion and a negative but not significant influence on understanding tax sanctions for tax evasion. More exposure is needed so that taxpayers better understand tax sanctions.

EPS dan DER: Prediktor ROA di Sub Sektor Plantation & Crops Siagian, Valentine
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i1.59

This study aims to analyze the effect of Earnings Per Share (EPS) and Debt-to-Equity Ratio (DER) on Return on Assets (ROA) in the plantation and plantation subsectors in 2019-2022. The samples used in this study were plantation and crops sub-sector companies listed on the Indonesia Stock Exchange (IDX). The data analysis method used is multiple regression The results showed that EPS had a positive effect on ROA while DER had a negativ eeffect in the plantation and plantation subsectors. In addition, this study also shows that EPS has a greater influence on ROA than DER. This finding can be explained by the fact that EPS is an important measure of financial performance for investors, while DER tends to be used by companies to manage financial risks. This research makes an important contribution to plantation and crop subsector stakeholders in making investment decisions. The practical implication of this research is that plantation and plantation subsector companies should focus on improving their financial performance by increasing EPS and managing DER wisely to increase ROA.

Co-Authors Abigail Dwi Pangestu Setiadi Actley, Rizkie Akhsa Gabriella Andrew Fernando Pakpahan Angeline Margaretha Anugrah, Yonathan Tri Ariel, Bobie Manfred Alfaro Dick Bradley Boy Daniel Siagian Catherina Stevani Chando Steven Johannes Chelsea Alicia Debora Hutapea Desi Cindy Preniaty Limbong Elizabeth Sihombing Endru Douglas Simalango Eugine Erika Natasya Feri Zio Bernando Sianturi Francis Hutabarat Gabriella Ginting Harlyn L. Siagian Harlyn Siagian Harman Malau Heddry Purba Hilery Br Ginting, Jesicha Hubert Sinaga, Darren Albertyan Ivada Zanetha Darmaputri James Sylvanus Uly Reke Jhon Rinendy Joice Idarumata Aritonang Judith Tagal Gallena Sinaga Lenita Waty Lewis, Isac Mangowal, Kairin Carol Manik, Sheren Mey Line Br Mayang Sari Saragi Meidy Lieke Karundeng Napitupulu, Tri Yohana Pangaribuan, Hisar Parsaoran, Yehezkiel Paulson Reswan Christian Simbolon Ria Chaniago Richard Friendly Simbolon Riky Sai Maruli Roberto Manurung Rolyana Ferinia Rona Chyta Silalahi Ryan Rich Tampubolon Sagala, Samuel Armando Samuel Gevanry Sagala Sanrival M Tarigan Sarah Meilin Ginting Sihombing, Novi Yosefina Silitonga, Eunike Riahna Sinaga, Judith Gallena Sinaga, Nensy Dwi Putri Sindy Natasya Tarigan Sipayung, Chiara Sitohang, Devi Leony Caroline Susanti, Mila Tampubolon, Jhon Dogor Timothy Alfris Taebenu Yonatan Alfino Yosie William Iroth

Title

Found 59 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 59 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 59 Documents
Search