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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Krisna: Kumpulan Riset Akuntansi Jurnal Keuangan dan Perbankan International Conference on Law, Business and Governance (ICon-LBG) Jurnal Akuntansi dan Pajak WIDYAKALA JOURNAL The Indonesian Journal of Public Administration (IJPA) JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) IJBE (Integrated Journal of Business and Economics) JURNAL MANAJEMEN MOTIVASI Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen Primanomics : Jurnal Ekonomi & Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Ultima Management : Jurnal Ilmu Manajemen MEDIA STUDI EKONOMI JOURNAL OF BUSINESS STUDIES Balance Vocation Accounting Journal MEDIA MANAJEMEN JASA Jurnal Riset Akuntansi Kontemporer Reswara: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian UNDIKMA VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Journal of Entrepreneurship & Business International Journal on Social Science, Economics and Art Berdikari : Jurnal Ekonomi dan Statistik Indonesia juremi: jurnal riset ekonomi Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Joong-Ki : Jurnal Pengabdian Masyarakat Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Jurnal Bisnis dan Kewirausahaan Berdikari : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan Joong-Ki PANDAWA : Jurnal Pengabdian kepada Masyarakat RUBINSTEIN Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki Reflektif: Jurnal Pendidikan dan Kebudayaan Journal of Community Dedication IJEMA
Sihar Tambun
Universitas 17 Agustus 1945 Jakarta
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The Effect of Leverage and Cash Flow Operation on Stock Prices with Company Value as Moderation Tambun, Sihar; Syahputra, Donny
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3152

Abstract

The impact of the leiveirage and cash flow opeiration on stock prices and the value of the company as moderation is the goal of this policy. This study also examines the impact of the leiveirgaei and cash flow opeiration on the stock price and the value of the company as a moderation. This research sample is one of 50 companies that are listed on the Indonesian EIfeik Exchange in 2021-2023 at the Food and Beverage and Information Technology Surveyor. The method of research is tested by path analysis, using stata software to test direct and indirect effects. The results of the study prove that the leiveiragei is not beirpeinginginfluence and neigative in the face of the stock price. Cash flow opeiration has a positive and significant impact on stock prices. The value of the company is not significant and significant in the face of the stock price. The value of the company is not able to moderate and negate the relationship between the leiveiragei and the stock price. The value of the company is able to positively and significantly moderate the relationship between cash flow operations and stock prices. The results of this research provide information about the price of the company's investment in the food and beverage industry and information technology that can help decision-makers in an effort to increase the company's stock price.
Pengaruh Streamer Attractiveness, Content Marketing, dan Hedonic Shopping Motive terhadap Impulsive Buying dengan Utilitarian Value sebagai Pemoderasi Lunardi, Lidya; Alexander; Tambun, Sihar
RUBINSTEIN Vol. 4 No. 1 (2025): RUBINSTEIN (juRnal mUltidisiplin BIsNis Sains TEknologI & humaNiora)
Publisher : LP3kM Buddhi Dharma University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/rubin.v4i1.4040

Abstract

This study investigates the impact of streamer attractiveness (SA), content marketing (CM), hedonic shopping motive (HSM), and utilitarian value (UV) on impulsive buying (IB) in the context of Indonesian e-commerce live streaming. It also examines how UV moderates the relationships between these factors and IB. A quantitative approach was adopted, using purposive sampling of 209 respondents who had previously participated in live shopping broadcasts. Data analysis was performed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that SA, CM, HSM, and UV all have a significant positive effect on IB, with HSM identified as the most dominant factor influencing impulsivity. Furthermore, UV moderates the relationship between SA and IB, but does not significantly enhance the effect of CM or HSM on IB. These results suggest that emotional drivers such as enjoyment and attractiveness are key catalysts for impulsive purchasing behavior. However, functional product value still plays a strategic role in driving purchase decisions. The study emphasizes the need for a balanced approach in content strategy, combining both emotional appeal and functional information to maximize consumer engagement and conversion. Marketers are encouraged to integrate hedonic (emotional) and utilitarian (practical) elements in their offerings to foster impulsive buying behavior. Additionally, future research should explore longitudinal and qualitative methods to capture the evolving nature of impulsive buying behavior, as well as the deeper psychological mechanisms driving consumer decisions in live commerce environments. Such research will help further uncover the dynamics of consumer decision-making in online shopping and improve understanding of the broader implications for e-commerce strategies.
Penguatan Ekonomi Perempuan Indonesia di Malaysia Melalui Usaha Alternatif Mocaf (Modified Cassava Flour) Lukiyana, Lukiyana; Hidajat, Koerniawan; Tambun, Sihar; Reza, Bobby; Darnis, Rahmi; Diansyah, Diansyah
BERDIKARI Vol 8, No 2 (2025): Jurnal Berdikari
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/berdikari.v8i2.8982

Abstract

ABSTRAKKegiatan pengabdian masyarakat di maksudkan untuk memperkuat ekonomi perempuan Indonesia di Malaysia melalui usaha alternatif berfokus pada tepung Mocaf (modified casaffa flour). Kegiatan ini di laksanakan antara Universitas 17 Agustus 1945 Jakarta Indonesia dengan berkerja sama dengan Persatuan Anak Rantau Indonesia (PARI) dan Dewan Majelis Perundingan Melayu (MPM) sebagai mitra strategis untuk melaksanakan sosialisasi dan penyuluhan perempuan migran di Malaysia. Tujuan utama dari kegiatan ini adalah peningkatan kemandirian ekonomi, keterampilan dan penambah pendapatan keluarga perempuan yang menjadi migran di Malaysia melalui sosialisasi, penyuluhan, dan pelatihan dalam pengolahan tepung mocaf menjadi produk bernilai tambah. Metode pelaksanaan mencakup 1) observasi awal, 2) sosialisasi mengenai peran perempuan dalam memperkuat ekonomi keluarga, 3) serta praktik dalam pembuatan produk turunan mocaf seperti mie singkong, sirup glukosa, dan permen. Pembahasan dengan hasil dari kegiatan ini menunjukkan adanya peningkatan pemahaman peserta terkait potensi mocaf sebagai alternatif bahan pangan yang sehat, mudah diakses, dan memiliki peluang pasar yang luas. Selain itu, kegiatan ini juga berkontribusi pada peningkatan kemampuan kewirausahaan perempuan, memperkuat jaringan usaha, serta membuka peluang untuk pengembangan ekonomi kreatif yang berbasis pada pangan lokal.Dengan demikian, pengabdian ini diharapkan bisa menjadi contoh pemberdayaan ekonomi yang berkelanjutan bagi perempuan migran Indonesia di Malaysia, serta mendukung upaya diversifikasi pangan dan mengurangi ketergantungan terhadap impor gandum.
Pelatihan: Data Analytics for Business Decision Making Using Stata, Implikasi Riset Akuntansi di Prodi Akuntansi UIN Syarif Hidayatullah Jakarta Tambun, Sihar; Sitorus, Riris Rotua
Jurnal Pemberdayaan Nusantara Vol 5, No 2 (2025): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v5i2.9059

Abstract

Research data processing and analysis skills are no longer merely required competencies, but rather an integral requirement for prospective accounting graduates. This need underlies the Stata software training program for accounting students at UIN Syarif Hidayatullah Jakarta. The training aimed to educate students on how to process accounting research data using panel data using Stata software. The training covered data input, data testing techniques for research needs, and data interpretation. The training resulted in participants being able to independently process panel data using Stata software and interpret accounting research results. The training was evaluated on participants who had never studied Stata software before. The results showed a significant increase in data processing skills, from those who had no skills at all to those who could independently process data. Although the majority of participants already understood the software, they needed to practice these skills continuously to become more accustomed to and independently process panel data-based accounting research data
Workshop Variabel Intervening dengan Olahan Data Primer Menggunakan Amos dan Data Sekunder Menggunakan Stata, Implikasi Riset Akuntansi Pada PDIE Konsentrasi Akuntansi, Universitas Trisakti Tambun, Sihar; Sitorus, Riris Rotua
Jurnal Pemberdayaan Nusantara Vol 5, No 2 (2025): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v5i2.9029

Abstract

The workshop aimed to improve students' understanding of the concept of intervening variables in a research model. Furthermore, students were targeted to be able to independently process accounting research data for research models that have intervening variables, both for panel data and survey data with questionnaires. Data processing was taught using Stata and Amos software. The methods used in this workshop were lecture and practical methods. Lectures were used to explain the concepts theoretically. Practicals were conducted simultaneously and guided by resource persons. Evaluation results showed that the majority of participants had a good understanding of the material, with the majority of participants being able to independently process accounting research data, for intervening models, using both Stata and Amos software. This workshop recommended that the concept of intervening variables be studied continuously, and the use of software for data processing should be continuously practiced to become more familiar and able to independently process accounting research data.
Pengaruh Likuiditas, Total Asset Turnover dan Earnings Quality terhadap Firm Value dengan Tax Planning sebagai Pemoderasi pada Perusahaan Properti dan Real Estate di BEI Tambun, Sihar; Ferawati, Ferawati; Sitorus, Riris Rotua
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.9028

Abstract

This study aims to examine the effect of liquidity, total asset turnover, and earnings quality on firm value, as well as to analyze the moderating role of tax planning in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sampling method used is purposive sampling based on specific criteria, resulting in 30 companies as the research sample. Data were analyzed using panel data regression with the best model selected through Chow, Lagrange Multiplier, and Hausman tests, followed by classical assumption and hypothesis testing. The results indicate that liquidity and total asset turnover have a positive and significant effect on firm value, while earnings quality has no significant effect. Furthermore, tax planning strengthens the relationship between liquidity and firm value but does not strengthen the relationship between total asset turnover and earnings quality with firm value
Pengaruh Pemahaman Akuntansi, Literasi Perpajakan dan Literasi Wirausaha terhadap Minat Menjadi Konsultan Pajak dengan Literasi Teknologi sebagai Pemoderasi Tambun, Sihar; Nurjamilah, Siti; Sitorus, Riris Rotua
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.9030

Abstract

This study aims to analyze the influence of accounting understanding, tax literacy, and entrepreneurial literacy on the interest in becoming a tax consultant, with technological literacy as a moderating variable. The research employs a quantitative approach using a survey method with 178 accounting students from several universities in Indonesia as respondents. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with SmartPLS 3.0 software. The results show that accounting understanding and tax literacy have a positive and significant effect on the interest in becoming a tax consultant. In contrast, entrepreneurial literacy, technological literacy, and the moderating effect of technological literacy are not significant. The coefficient of determination (R²) value of 0.462 indicates that the independent variables explain 46.2% of the variation in the interest in becoming a tax consultant. These findings confirm that mastery of accounting concepts and understanding of the tax system remain the primary factors influencing students’ interest in pursuing a career as a tax consultant. Meanwhile, entrepreneurial and technological literacy have not yet become dominant factors in career decision-making in the taxation field. This research provides insights for educational institutions to strengthen practice-based accounting and digital taxation curricula to enhance students’ readiness to face the transformation of the taxation profession in the digital era
Pengaruh Literasi Akuntansi, Literasi Perpajakan dan Literasi Teknologi Informasi Terhadap Minat Berkarir Menjadi Akuntan Publik dengan Kemampuan Berpikir Kritis Sebagai Pemoderasi Tambun, Sihar; Setyowati, Riska Dewi; Julito, Kiko Armenita
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.9121

Abstract

This study aims to prove the influence of accounting literacy, tax literacy, and information technology literacy on career interest as a public accountant. Then prove the moderating impact of critical thinking on the influence of accounting literacy, tax literacy, and information technology literacy on career interest as a public accountant. The statistical analysis method used is multivariate analysis with structural equation modeling, to prove the direct effect and moderating effect hypotheses. The analysis uses Smart PLS 4 software. The research sample is 151 accounting students with the determination of the number of samples using the Hair method. The results of the study prove that directly accounting literacy, information technology literacy, and critical thinking skills have a positive impact on career interest as a public accountant. Meanwhile, critical thinking skills are unable to strengthen the influence of accounting literacy, tax literacy, and information technology literacy on career interest as a public accountant. The implication is that critical thinking skills cannot synergize with accounting literacy, tax literacy and information technology literacy to increase interest in pursuing a career as a public accountant.
PENDAMPINGAN PENINGKATAN KREDIBILITAS LAPORAN KEUANGAN DAN EFEKTIVITAS PELAPORAN PAJAK PT. TBI Sihar Tambun; Sovia Nomi Mofun, Robiur Rahmat Putra, Kiko Armenita Julito; Riris Rotua Sitorus
JOURNAL OF COMMUNITY DEDICATION Vol. 2 No. 3 (2023): Journal of Community Dedication
Publisher : Adiba Aisha Amira

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

Abstract

The aim of this community service program is to provide education and assistance to PT TBI, in an effort to increase the credibility of financial reports and the effectiveness of tax reporting. The method used in this community service program is mentoring by a team for six months. The community service team consists of lecturers and students. There are two stages of activities carried out, namely the stage of studying and detecting problems and the stage of providing solutions. The stages of studying and detecting potential problems are carried out in three steps. First, the team studied and understood the accounting cycle processes in the company, starting from the transaction process until the financial reports were produced. Second, the team studied and understood how to use the ERP Accounting Software used by the company to produce financial reports. Third, the team studied understanding the tax recording process in the accounting cycle carried out by the company. The results of this community service activity succeeded in detecting problems with recording tax returns, PPh article 23, and VAT. Furthermore, the community service team contributed to overcome existing problems, including improvements to accounting records for tax return transactions, PPh Article 23 and Value Added Tax.
MODERASI SIKAP NASIONALISME ATAS PENGARUH MORAL PAJAK TERHADAP KESADARAN PAJAK DAN KEPATUHAN WAJIB PAJAK Sihar Tambun; Ani Haryati
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.278-289

Abstract

Tujuan penelitian ini adalah untuk menguji moral pajak terhadap kesadaran pajak dan kepatuhan wajib pajak. Serta menguji pengaruh moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kesadaran pajak dan kepatuhan wajib pajak. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui kuesioner, metode dalam pengambilan sampel menggunakan metode hair yaitu jumlah responden 5 – 10 kali jumlah indikator. Jumlah sampel yang diperoleh yaitu sebanyak 180 responden sebagai status Wajib Pajak. Sampel tersebut dilakukan uji validitas dan uji reliabilitas serta pengujian hipotesis melalui aplikasi software Smart PLS. Dari hasil uji hipotesis membuktikan bahwa adanya pengaruh yang signifikan dari sikap nasionalisme terhadap kepatuhan wajib pajak, adanya pengaruh yang signifikan dari moral pajak terhadap kesadaran pajak, adanya pengaruh yang signifikan dari moral pajak terhadap kepatuhan Wajib Pajak, adanya pengaruh yang signifikan dari moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kesadaran pajak, namun tidak ada pengaruh yang signifikan dari moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kepatuhan wajib pajak. Dari penelitian ini dapat disimpulkan bahwa ketika Pemerintah meningkatkan kesadaran pajak maka strategi yang harus ditingkatkan yang pertama yaitu moral pajak, kemudian sikap nasionalisme, dan yang terakhir yaitu moral pajak yang dimoderasi oleh sikap nasionalisme. Namun ketika akan meningkatkan kepatuhan Wajib Pajak maka yang perlu ditingkatkan yang pertama yaitu moral pajak, dan yang kedua yaitu sikap nasionalisme.
Co-Authors Abriandi, Abriandi Ainy, Farah Nurul alexander Amelia Dian Ayu Kusuma Ningtyas Amelia Dian Ayu Kusuma Ningtyas Ani Haryati Ani Haryati Anis Masluhah Anjeli Frisilia Arista Endhah Maylani Aryanto, Yuda Atmojo, Satriyo Ayu Pratiwi Bagita Bagita Bobby Reza Bobby, Bobby Christin, Lenna Darnis, Rahmi Davhina Resta Mevia Diah Safitri Diansyah Diansyah Diansyah, Diansyah Donny Syahputra Edward, Robert Eko Witriyanto Endang Pitaloka Erna Cahyati ERWIN BACHTIAR Eva Reviana Ferawati Ferawati Firmansyah Firmansyah Fitri Nurwanti Fitri Nurwanti Frangky Yosua Sitorus Gea, Yosef Yunianto Gianida Utari Gunawan Handayani, Kartika Ratna Helena Sitorus, Helena Henry Gunawan, Henry Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Hidajat, Koerniawan Hilwa Fithratul Qodary Iga Putri Hawani Ignasius, Felixs Ika Sech Syarini Ikhsan Muhtiar Imam Suryono Immanuel Hutagalung Indri Agustian Saputri Indri Agustian Saputri Ivada, Tia Izzati, Elis Nur Jeannike Naftali Jian Ariani Khalisah Visiana Subekti Kiko Armenita Julito Kiko Armenita Julito Kurnia, Rudy Kurniawan, Steven Laura S, Netty Laura S, Netty Lestari Lestari Lia agnes Ratmasari Sihotang Limajatini, Limajatini Lukiyana, Lukiyana Lunardi, Lidya Manuel, Andre Mega Permatasari Melinda Malau Melinda Malau Mofun, Soviya Naomi Muhamad Ridho Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Natapunta, Riyandi Netty Laura S Netty Laura S Netty Laura S Nisa Tiana Nur Anisa Putri Nurjamilah, Siti Nurul Aulia Ananda Parago, Agnes Do Pebriana, Hanny Permana, Mochammad Fadzry Nikmatuloh Permata, Gita Permatasari, Sheila Silvia Pita Rizki Handayani Prakashita, Virly Prasetyo Adi Nugroho Prasetyo Adi Nugroho Prasetyo, Sisman Priska Yanti Lombu Rada Dea Ananda Puspa Resti Riandini Retno Wulandari Rio Johan Putra Riris Rotua Sitorus Riska Dewi Setyowati Robiur Rahmat Putra Rofika, Maya Samosir, David Kiki Baringin MT Saputra, Winnendra Dwi Saputri, Indri Agustian Sari, Karina Tika Septriani, Mila Setyowati, Riska Dewi Sihombing, Juslen Justinus Siti Barokah, Siti Siti Nurjanah Soetiuono, Agus Sonya Bano Gonçalves Sovia Nomi Mofun Subu, Desiyani Suhendra Suhendra Sukartono, Sri Sulthon Sjahril Sabaruddin Sulthon Sjahril Sabaruddin Sumarsam, Weni Susi Handayani Riskiah Swanto Sirait Syahputra, Donny Tania Alvianita Pramudya Thenesya, Fransisca Uswatun khasanah Vienda A. Kuntjoro Virly Prakashita Yahya, Mohammad Hamza Yatna, Bunga Nur Fitri Yunita Yunita