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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Journal Of Human And Education (JAHE) West Science Social and Humanities Studies Journal on Economics, Management and Business Technology
Silalahi, Harlen
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Enhancing Brand Awareness through Content Marketing Strategy Analysis in the Digital Landscape Silalahi, Harlen; Guna, Saut
Journal on Economics, Management and Business Technology Vol. 3 No. 1 (2024): September: Economics, Management and Business Technology
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jembut.v3i1.222

Abstract

This research explores content marketing strategies aimed at increasing brand awareness in the digital landscape. By analyzing existing literature, theoretical frameworks, and empirical studies, the study identifies key components of effective content marketing strategies and their impact on brand awareness. The research employs a mixed-methods approach, combining quantitative surveys with qualitative case studies, to provide a comprehensive understanding of content marketing practices and their effectiveness. Findings reveal the importance of clear objectives, audience research, diversified content types, strategic distribution, search engine optimization, engagement, measurement, and continuous improvement in content marketing strategies. Despite the potential benefits of content marketing, challenges such as content overload, audience fragmentation, measurement difficulties, and resource constraints persist. However, by integrating research findings into their strategies, businesses can overcome these challenges and maximize the impact of their content marketing efforts.
Pelatihan Penyusunan Laporan Keuangan Sederhana Untuk UMKM Dlam Mendukung Pengelolaan Keuangan Berbasis Digital Silalahi, Harlen; Silalahi, Dumariani; Tarigan, Monang; Barus, Berlin
Journal Of Human And Education (JAHE) Vol. 5 No. 2 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i2.2464

Abstract

Pelatihan penyusunan laporan keuangan sederhana berbasis digital bagi UMKM di Sentra UKM Merr Surabaya bertujuan untuk meningkatkan keterampilan pelaku usaha dalam mengelola keuangan secara lebih sistematis dan modern. Digitalisasi dalam pencatatan keuangan menjadi langkah penting bagi UMKM untuk meningkatkan transparansi, aksesibilitas, dan kemudahan dalam analisis keuangan. Pelatihan ini mencakup materi mengenai pentingnya pencatatan keuangan, penggunaan aplikasi keuangan digital, serta strategi penerapan yang efektif. Hasil pelatihan menunjukkan bahwa peserta mengalami peningkatan pemahaman dalam menyusun laporan keuangan berbasis digital serta menyadari manfaatnya dalam pengelolaan usaha. Namun, masih terdapat tantangan seperti kurangnya konsistensi dalam pencatatan dan kebiasaan mencampur keuangan pribadi dengan bisnis. Oleh karena itu, tindak lanjut berupa pendampingan dan edukasi lanjutan sangat diperlukan agar UMKM dapat secara berkelanjutan menerapkan pencatatan keuangan digital dalam operasional mereka.Kata Kunci: UMKM. Laporan Keuangan Digital, Pencatatan Keuangan, Digitalisasi UMKM, Pengelolaan Keuangan
The Effect Of Multinationality And Transfer Pricing On Tax Avoidance Through Profitability Barus, Berlin; Siregar, Zulkheiri Surya Putra; Silalahi, Dumariani; Silalahi, Harlen; Sihite, Jelita IP
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.1507

Abstract

  Over the past decade, tax revenues from Indonesia’s palm oil industry have declined, despite increasing production volumes. This phenomenon raises concerns about potential tax avoidance practices. This study investigates the influence of multinationality and transfer pricing on tax avoidance, with profitability as a moderating variable. Using panel data from palm oil companies listed on the Indonesia Stock Exchange between 2013 and 2020, the study employs multiple regression analysis through the EViews application. A total of 112 firm-year observations were selected using purposive sampling. The findings reveal that multinationality has a positive and statistically significant effect on tax avoidance, while transfer pricing does not exhibit a significant effect. Moreover, profitability does not significantly moderate the relationship between either multinationality or transfer pricing and tax avoidance. The regression model explains 14.26% of the variance in tax avoidance (R² = 0.1426). These results highlight the need for strengthened tax oversight and regulatory measures in the palm oil sector, particularly regarding cross-border corporate structures. Keywords: multinationality, transfer pricing, tax avoidance, profitability, palm oil industry
Key Financial Determinants in Reducing Financial Distress in Indonesia’s Manufacturing Industry Silalahi, Harlen; Sitompul, Ganda Tua; Silalahi, Dumariani; Siregar, Zulkheiri Surya Putra; Nababan, Megawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3337

Abstract

  This study investigates key financial factors that influence the reduction of financial distress among manufacturing firms in Indonesia. Motivated by the limited literature on proactive financial strategies, the research focuses on four main financial indicators: profitability (ROA), liquidity (CR), leverage (DAR), and sales growth. Using a sample of 27 manufacturing companies listed on the Indonesia Stock Exchange over a five-year period (2018–2022), this study analyzes 135 firm-year observations. Financial distress is measured using the year-on-year change in the Altman Z-Score. Employing multiple linear regression, the findings reveal that profitability and liquidity significantly and positively affect the reduction of financial distress. In contrast, leverage and sales growth show no significant impact. The study also observes a general declining trend in financial distress across the sector during the observation period. These results highlight the importance of effective asset management and liquidity planning in maintaining financial stability. Practical recommendations include optimizing asset utilization, reducing reliance on short-term debt, and enhancing working capital efficiency to mitigate financial distress risks. Keywords: Profitability, Liquidity, Financial Distress, Manufacturing Industry, Financial Stability
The Effect of Institutional Share Ownership, Ownership Structure, and Corporate Social Responsibility on Environmental Sustainability in Energy Companies in Indonesia Judijanto, Loso; Mufrihah, Mazayatul; Silalahi, Harlen; Barus, Berlin
West Science Social and Humanities Studies Vol. 2 No. 02 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i02.678

Abstract

This research investigates the complex interplay between institutional share ownership, ownership structure, corporate social responsibility (CSR), and environmental sustainability in the context of Indonesian energy companies. A quantitative analysis utilizing structural equation modeling was employed to analyze data from a sample of 150 energy firms. The results reveal significant positive relationships: higher levels of CSR, increased institutional share ownership, and a more concentrated ownership structure are associated with improved environmental sustainability practices. These findings contribute to the understanding of the factors shaping environmental responsibility in the Indonesian energy sector, offering practical insights for companies and policymakers.
Governance, Regulation, and Green Banking Disclosure: An Empirical Study of Indonesian Banks Silalahi, Dumariani; Silalahi, Harlen; Barus, Berlin; Sitompul, Ganda Tua; Sinulingga, May Happy Stephany Br
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2844

Abstract

  This study aims to analyze the influence of corporate governance on green banking disclosure in the Indonesian banking sector, focusing on three key variables: board size, the proportion of independent commissioners, and the presence of female directors. It also examines the moderating role of green banking regulation, particularly following the issuance of Financial Services Authority Regulation No. 51/POJK.03/2017 on Sustainable Finance. The analysis is based on secondary data from 237 bank-year observations of publicly listed banks on the Indonesia Stock Exchange during the period 2007–2021, using the Ordinary Least Squares (OLS) method. The results show that board size, the proportion of independent commissioners, and the presence of female directors each have a significant negative effect on green banking disclosure. However, the implementation of green banking regulation is found to mitigate the negative effect of board size, indicating that regulatory frameworks can enhance the effectiveness of governance in promoting environmental transparency. In contrast, the regulation does not significantly moderate the effects of independent commissioners or female directors. These findings offer empirical evidence on the interaction between corporate governance and environmental regulation, and highlight the strategic role of regulatory intervention in supporting transparency and green initiatives within the banking industry. Keywords: corporate governance, green banking disclosure, green banking regulation
SOSIALISASI PEMBUATAN BAKSO BERBAHAN DASAR IKAN UNTUK MENDUKUNG PRODUK KREATIF BERBASIS EKONOMI BIRU Asfo, Nurlaila Syarfiah; Barus, Berlin; Silalahi, Harlen; Chandra, Johnny; Hafipah, Hafipah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.30971

Abstract

Program Pengabdian kepada Masyarakat (PKM) di Desa Muncar, Kabupaten Banyuwangi, bertujuan untuk mendukung ekonomi biru dengan memberikan sosialisasi dan pelatihan pembuatan bakso berbahan dasar ikan. Program ini melibatkan 50 peserta yang terdiri dari nelayan, ibu rumah tangga, dan pemuda desa, dengan fokus pada peningkatan keterampilan teknis, manajemen usaha, dan strategi pemasaran. Kegiatan ini mencakup demonstrasi langsung, praktik pembuatan bakso ikan, serta pelatihan manajemen usaha dan pemasaran. Hasilnya menunjukkan peningkatan signifikan dalam keterampilan peserta, yang kini mampu menghasilkan produk berkualitas dan siap bersaing di pasar. Program ini juga mengidentifikasi tantangan utama seperti keterbatasan teknologi dan akses pasar, yang perlu diatasi melalui dukungan berkelanjutan dari pemerintah dan lembaga terkait. Secara keseluruhan, program PKM ini berhasil meningkatkan kesejahteraan masyarakat pesisir, mendukung diversifikasi produk perikanan, dan mempromosikan praktik ekonomi biru yang berkelanjutan.
EFEKTIVITAS PENGGUNAAN SOFTWARE ZAHIR ACCOUNTING DALAM MENINGKATKAN EFISIENSI PELAPORAN KEUANGAN Silalahi, Harlen; Silalahi, Dumariani; Mirsa, Putri Fadillah Hadi; Siregar, Zulkheiri Surya Putra; Barus, Berlin
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.34992

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas penggunaan software Zahir Accounting dalam meningkatkan efisiensi pelaporan keuangan di perusahaan-perusahaan Indonesia. Dengan menggunakan metode studi literatur, penelitian ini mengumpulkan dan menganalisis berbagai sumber informasi terkait dengan penggunaan Zahir Accounting dan dampaknya terhadap proses pelaporan keuangan. Hasil penelitian menunjukkan bahwa software ini menawarkan fitur otomatisasi yang signifikan, yang memungkinkan perusahaan untuk menyusun laporan keuangan dengan lebih cepat dan akurat. Penggunaan Zahir Accounting juga meningkatkan keandalan data keuangan, yang berdampak positif pada pengambilan keputusan manajerial. Meskipun terdapat tantangan dalam transisi dari sistem manual ke digital, manfaat yang diperoleh, seperti pengurangan beban administratif dan peningkatan kepercayaan stakeholder, menjadikan Zahir Accounting sebagai alat yang penting dalam pengelolaan keuangan. Penelitian ini memberikan wawasan baru bagi perusahaan yang ingin memanfaatkan teknologi untuk meningkatkan efisiensi operasional dan menyarankan perlunya pelatihan berkelanjutan bagi pengguna untuk mengoptimalkan penggunaan software ini.
PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN Silalahi , Dumariani; Barus, Berlin; Tarigan, Monang; Silalahi, Harlen
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.43774

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Standar Akuntansi Pemerintahan (SAP), kualitas aparatur pemerintah daerah, good governance, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini menggunakan metode studi literatur dengan mengkaji sejumlah referensi yang relevan dari berbagai jurnal ilmiah. Kualitas laporan keuangan daerah menjadi tolok ukur penting dalam mewujudkan transparansi dan akuntabilitas keuangan publik. Penerapan SAP secara konsisten menjadi faktor utama dalam meningkatkan kualitas laporan keuangan, karena dapat memastikan bahwa penyajian informasi keuangan sesuai dengan standar yang berlaku. Selain itu, kualitas aparatur pemerintah daerah juga berperan signifikan dalam proses penyusunan laporan keuangan. Aparatur yang memiliki kompetensi memadai akan mampu menerapkan standar akuntansi secara tepat dan akurat. Penerapan prinsip good governance, seperti akuntabilitas, transparansi, dan partisipasi, semakin memperkuat kepercayaan publik terhadap kualitas laporan keuangan daerah. Pemanfaatan teknologi informasi juga memberikan dampak positif dengan mempermudah proses pencatatan, pengolahan, hingga pelaporan keuangan secara efektif dan efisien. Hasil studi literatur menunjukkan bahwa keempat faktor tersebut saling berhubungan dan berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah. Oleh karena itu, pemerintah daerah perlu terus memperkuat penerapan SAP, meningkatkan kualitas SDM aparatur, menerapkan prinsip good governance secara konsisten, dan memanfaatkan teknologi informasi secara optimal dalam setiap proses penyusunan laporan keuangan. Dengan demikian, diharapkan laporan keuangan pemerintah daerah dapat lebih transparan, akuntabel, dan dapat dipertanggungjawabkan sesuai dengan ketentuan yang berlaku.
Co-Authors Asfo, Nurlaila Syarfiah Barus, Berlin Guna, Saut Hafipah, Hafipah Johnny Chandra Judijanto, Loso Mazayatul Mufrihah B11212091 Mirsa, Putri Fadillah Hadi Nababan, Megawati Sihite, Jelita IP Silalahi , Dumariani SILALAHI, DUMARIANI Sinulingga, May Happy Stephany Br Siregar, Zulkheiri Surya Putra Sitompul, Ganda Tua Tarigan, Monang