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All Journal International Journal of Applied Finance and Business Studies Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS COSMOS
PARHUSIP, ARISMAN
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Auditor independence and professionalism influence audit quality at public accounting firms in Medan Syahputra, Oky; Herliza Rizki, Irma; Wahyuni, Putri; Parhusip, Arisman
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.301

Abstract

The purpose of this study is to determine how much influence the Experience and Ethics of Auditors Against Audit Quality. The research methodology used is quantitative descriptive method, the unit of analysis in this study is Public Accounting Firm Dra. Meilina Pangaribuan MM, Public Accounting Firm Drs Katio & Partners and Public Accountant Firm and Joachim Poltak Lian & Partners as many as 30 auditors. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 auditors. The research method used is the technique of data collection through the distribution of questionnaires conducted regularly based on research objectives. The results showed Independence variable did not affect Quality Audit while Professionalism of Auditor affected Quality Audit at Public Accounting Firm in Medan. F test results show that Independence and Professionalism of Auditor variables affect Audit Quality at Public Accountant Firm in Medan. The results of the coefficient of determination test show that the Quality Audit variable can be explained by the variables of Experience and Ethics of Auditor, while the remaining Quality Audit variables can be explained by other variables not examined in this study such as competence, objectivity, integrity, etc
STRATEGI PEMASARAN DIGITAL UNTUK MENINGKATKAN PENJUALAN PRODUK LOKAL DIERA ONLINE Silaen, Karina; Eddy Bachtiar, Lasman; Silaen, Montaris; Parhusip, Arisman
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 3 (2024): Juni
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i3.1004

Abstract

Pengabdian ini bertujuan untuk mengidentifikasi dan menganalisis strategi pemasaran digital yang efektif dalam meningkatkan penjualan produk lokal di pasar online. Metode Pengabdian yang digunakan meliputi studi literatur, survei kepada pelaku bisnis lokal, dan analisis data dari platform digital. Hasil Pengabdian menunjukkan bahwa penggunaan media sosial, optimasi mesin pencari dan pemasaran konten memainkan peran penting dalam memperluas jangkauan pasar dan menarik pelanggan potensial. Selain itu, integrasi e-commerce dengan strategi pemasaran digital seperti iklan berbayar (PPC), email marketing, dan influencer marketing juga terbukti efektif dalam meningkatkan penjualan. Pengabdian ini menyimpulkan bahwa keberhasilan strategi pemasaran digital tergantung pada pemahaman mendalam tentang target pasar, adaptasi terhadap tren digital terbaru, dan konsistensi dalam pelaksanaan kampanye pemasaran. Implikasi praktis dari Pengabdian ini memberikan panduan bagi pelaku bisnis lokal untuk mengoptimalkan strategi pemasaran digital mereka, sehingga dapat bersaing secara efektif di pasar online. Kata Kunci: Pemasaran Digital, Produk Lokal, Penjualan Online, Media Sosial, E-Commerce
OPTIMALISASI RETURN ON ASSET (ROA) DAN RETURN ON EQUITY (ROE) UNTUK MENINGKATKAN DAYA SAING PERBANKAN DI BURSA SAHAM Nugroho, Wijil; Silaen, Montaris; Parhusip, Arisman; Al-Amin, Al-Amin
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 1 No 4 (2024): Juni - Juli
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cosmos.v1i4.153

Abstract

In the competitive stock market dynamics, banks are always looking for strategies to improve their advantages. This study aims to investigate the importance of Return on Asset (ROA) and Return on Equity (ROE) in increasing banking competitiveness on the stock exchange. Using the literature review method, this study collects and reviews various relevant literature to identify and analyze the relationship between ROA, ROE and bank stock performance. The results of this study show that ROA and ROE have direct implications on how investors value banks. Banks that demonstrate high operational efficiency and good capital management capabilities often score higher in the eyes of investors. This is because good ROA and ROE reflect effective asset and capital management, which is critical to long-term profit sustainability. A high ROA indicates that the bank is able to maximize the return on its assets, while a high ROE indicates the bank's ability to generate value for shareholders from the funds they invest. This research reinforces the understanding that ROA and ROE optimization is not only about increasing profits, but also about building and maintaining investor trust and market reputation. Thus, banks should prioritize effective management of their assets and capital as part of their strategy to increase competitiveness in the stock market. This conclusion encourages the banking sector to focus more on financial-strategies that can increase ROA and ROE values in order to strengthen their position in this highly competitive stock market.
Co-Authors Al-Amin, Al-Amin Eddy Bachtiar, Lasman Irma Herliza Rizki Nugroho, Wijil PUTRI WAHYUNI SILAEN, KARINA Silaen, Montaris SYAHPUTRA, OKY