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All Journal Fundamental Management Journal Journal of Information System, Applied, Management, Accounting and Research International Journal of Informatics, Economics, Management and Science fundamental management journal
Saragih, Kuncu
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Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN: KECURANGAN AKUNTANSI PADA PT. BANK DKI Swara, Silvia Permata; Saragih, Kuncu; Sinaga, Sautman
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.544

Abstract

This study was aimed at finding out whether there is a significant effect of internal control system, compensation, and information asymmetry on accounting fraud. This study was conducted at Bank DKI in Central Jakarta. This study belonged to quantitative research. The data source was primary data source. The data collection techniques used were questionnaire distributed. The respondents were group internal audit employees. The sampling technique used is purposive sampling. The data were analyzed using descriptive analysis, data quality testing, classical assumption testing, and multiple linear regression analysis using Statistical Package For Social Science (SPSS) 23. The results showed that (1) effective on internal control system has a significant positive effect on accounting fraud, (2) compensation does not a have a significant effect on accounting fraud, and (3) information asymmetry does not have a significant effect on accounting fraud.Key word : Effective on Internal Control System, Compensation, Information Asymetry, Accounting Fraud.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN: KECURANGAN AKUNTANSI PADA PT. BANK DKI Swara, Silvia Permata; Saragih, Kuncu; Sinaga, Sautman
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.544

Abstract

This study was aimed at finding out whether there is a significant effect of internal control system, compensation, and information asymmetry on accounting fraud. This study was conducted at Bank DKI in Central Jakarta. This study belonged to quantitative research. The data source was primary data source. The data collection techniques used were questionnaire distributed. The respondents were group internal audit employees. The sampling technique used is purposive sampling. The data were analyzed using descriptive analysis, data quality testing, classical assumption testing, and multiple linear regression analysis using Statistical Package For Social Science (SPSS) 23. The results showed that (1) effective on internal control system has a significant positive effect on accounting fraud, (2) compensation does not a have a significant effect on accounting fraud, and (3) information asymmetry does not have a significant effect on accounting fraud.Key word : Effective on Internal Control System, Compensation, Information Asymetry, Accounting Fraud.
PENGARUH PROFITABILITAS, SOLVABILITAS DAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Saragih, Rudy Hedianton; Lumigar, Asrinita Hedianton; Saragih, Kuncu; Napitupulu, Bertha Elvy; Panjaitan, Yunia
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 3 (2024): JISAMAR (June-August 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i3.1201

Abstract

Companies that have gone public will be listed on the Indonesia Stock Exchange, and offer their shares to the public. Most banking companies are listed on the Indonesia Stock Exchange. Banking sector stocks attract investors' attention. Investors consider stock prices before making an investment. The share price is a reflection of the company. If the company's financial performance is good, the shares will be in demand by investors. To anticipate mistakes in determining the company in investing, investors can check the company's performance by assessing financial ratios. Financial ratios can be obtained from the company's financial statements. Financial ratios such as profitability ratios and solvency ratios can affect the company's share price. Investors in investing want to get dividends from the shares purchased. By getting dividends, investors can decide to reinvest. The purpose of this study was to determine the effect of profitability, solvency, dividends on stock prices in banking companies listed on the Indonesia Stock Exchange in 2018-2022 either partially or simultaneously. The results showed that partially profitability as measured by ROA and dividends as measured by DPR had an effect on stock prices in banking companies listed on the Indonesia Stock Exchange in 2018-2022. Solvency as measured by DER has no effect on stock prices in banking companies listed on the Indonesia Stock Exchange in 2018-2022. Simultaneously profitability, solvency, dividends affect the share price of banking companies listed on the Indonesia Stock Exchange in 2018-2022.
The effect of lifestyle and brand image On Customer’s Purchase Decision Dewi, Sita; Ismail, Ismail; Listyowati, Dwi; Napitupulu, Bertha Elvy; Saragih, Kuncu; Hermawan, Francisca
International Journal of Informatics, Economics, Management and Science Vol 4 No 1 (2025): IJIEMS (January 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v4i1.1770

Abstract

In Indonesia, motorcycles are a popular transportation. Motorcycle users are numerous, with 85% of Indonesian households owning a motorcycle. The motorcycle industry in Indonesia is growing rapidly. Innovations in the motorbike industry are constantly taking place considering motorbike brands are becoming more and more competitive. Brands are becoming more focused in innovation and one of the ways they carry this out is by targeting a more segmented customer base. This is reflected in the variety of marketing strategies, including the variety of product design available in the market, variety of price range, up to the variety of advertisement channels and key opinion leaders used, making it in the best interest of brands to know the lifestyle of their customers to create a product that suits their needs. Brand image influences the perception of customers regarding how good or bad a product made by the brand is. By taking a case study of the Yamaha Nmax motorcycle customers in central Jakarta, this study aims to determine the effect of lifestyle and brand image on custumer’s purchase decision. With a sample of 100 customers, the results showed that lifestyle and brand image influence purchasing decision for Yamaha Nmax customers both partially and simultaneously.
The effect of dividend policy and net income on stock prices of companies listed on the indonesia stock exchange For the period 2021-2023 Saragih, Rudy Hedianton; Korompis, Gamliela Shaina; Napitupulu, Bertha Elvy; Saragih, Kuncu; Marpaung, Oktavia; Wennadi, Luky Yunia
International Journal of Informatics, Economics, Management and Science Vol 4 No 2 (2025): IJIEMS (August 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v4i2.2007

Abstract

Number of companies listed on the Indonesia Stock Exchange are increasing. These companies have gone public, they issue shares and trade them on the Indonesia Stock Exchange. This provides an option for investors to invest. Before investing, investors analyze published information, so that they can correctly decide which shares to buy. The information analyzed is information about the company's performance, including the company's dividend policy and net profit. Dividend policy is information for investors about the company's performance which is expected to encourage stock prices. The company's net profit shows the performance and ability of the entity to make a profit. Investors will receive large dividends if the company has a large net profit. Investors will be more interested in investing which will result in an increase in stock prices. This study aims to determine the effect of dividend policy and net income on stock prices in companies listed on the Indonesia Stock Exchange in the 2021-2023 period. The population of this study are companies listed on the Indonesia Stock Exchange for the period 2021-2023. With the non-probability sampling technique purposive sampling, 23 companies were selected as samples, so that the amount of data used was 69 data. Data analysis uses multiple linear regression and correlation analysis. The results showed that dividend policy has a positive and significant effect on the stock price of companies listed on the Indonesia Stock Exchange for the period 2021-2023.
Co-Authors Dewi, Sita Francisca Hermawan Ismail Ismail Korompis, Gamliela Shaina Listyowati, Dwi Lumigar, Asrinita Hedianton Marpaung, Oktavia Napitupulu, Bertha Elvy Saragih, Rudy Hedianton Sinaga, Sautman Swara, Silvia Permata Wennadi, Luky Yunia Yunia Panjaitan