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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) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen 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 Journal of Community Dedication
Sihar Tambun
Universitas 17 Agustus 1945 Jakarta
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Pelatihan riset kualitatif bidang akuntansi dengan perangkat lunak NVivo pada prodi magister akuntansi Universitas Pendidikan Ganesha Sitorus, Riris Rotua; Tambun, Sihar; Laura S, Netty
Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/ruangcendekia.v2i1.572

Abstract

Tujuan dari program pengabdian kepada masyarakat ini adalah untuk meningkatkan kemampuan para peneliti dalam melakukan penelitian secara kualitatif dengan menggunakan perangkat lunak NVivo 12 plus. Metode yang gunakan dalam pelatihan tersebut adalah metode ceramah dan praktek. Narasumber yang menjadi instruktur dalam pelatihan ini adalah dosen Universitas 17 Agustus 1945 Jakarta dan dosen Universitas Esa Unggul, sebagai wujud pengabdian kepada masyarakat. Pelatihan ini sangat dibutuhkan para peneliti di Program Magister Akuntansi, Universitas Pendidikan Ganesha karena belum ada yang menguasai pemanfaatan perangkat lunak ini dengan baik. Skill pengolahan data dengan perangkat lunak NVivo 12 Plus sangat dibutuhkan untuk membantu proses penyelesaian penelitian riset kualitatif yang lebih efektif. Pelatihan ini fokus pada pemanfaatan perangkat lunak untuk pengolahan data hasil wawancara, pengolahan data dari portal berita, media sosial youtube dan literature review. Evaluasi dilakukan di akhir acara dengan menyebar pertanyaan-pertanyaan dalam google form, untuk mengetahui tingkat penguasaan peserta. Terjadi peningkatan penguasaan perangkat lunak pada mayoritas peserta pelatihan. Mayoritas peserta sudah bisa mandiri melakukan pengolahan data dengan menggunakan perangkat lunak NVivo 12 plus.
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 Tax Planning Dan Komisaris Independen Terhadap Nilai Perusahaan Dengan Likuiditas Sebagai Pemoderasi Putra, Robiur Rahmat; Tambun, Sihar; Julito, Kiko Armenita; Riskiah, Susi Handayani
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025)
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.9106

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tax planning dan komisaris independen terhadap nilai perusahaan, serta peran likuiditas sebagai variabel pemoderasi dalam hubungan tersebut. Tax planning diharapkan dapat meningkatkan nilai perusahaan melalui pengelolaan pajak yang efisien, sedangkan komisaris independen diharapkan dapat meningkatkan transparansi dan kualitas tata kelola perusahaan, yang pada gilirannya akan memengaruhi nilai perusahaan. Likuiditas, yang mencerminkan kemampuan perusahaan untuk memenuhi kewajiban jangka pendek, diujikan sebagai pemoderasi yang dapat memperkuat atau memperlemah hubungan antara tax planning, komisaris independen, dan nilai perusahaan. Penelitian ini menggunakan sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Metode analisis yang digunakan adalah metode kuantitatif dan diuji dengan menggunakan analisis jalur. Analisis jalur terdiri dari uji direct effect dan moderating effect. Hasil penelitian menunjukkan bahwa tax planning dan komisaris independen memiliki pengaruh positif terhadap nilai perusahaan. Selain itu, likuiditas terbukti memoderasi hubungan antara tax planning dan nilai perusahaan, serta antara komisaris independen dan nilai perusahaan. Temuan ini memberikan implikasi bahwa perusahaan dengan perencanaan pajak yang baik dan struktur dewan yang independen, serta didukung oleh likuiditas yang cukup, cenderung memiliki nilai perusahaan yang lebih tinggi
Pengaruh Literasi Akuntansi, Literasi Perpajakan, dan Literasi Digital Terhadap Minat Bekerja di Kantor Akuntan Publik Dengan Growth Mindset Sebagai Pemoderasi Tambun, Sihar; Naftali, Jeannike; Sitorus, Frangky Yosua; Sirait, Swanto; Sitorus, Riris Rotua
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025)
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.9001

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi akuntansi, literasi perpajakan, dan literasi digital terhadap minat bekerja di Kantor Akuntan Publik dengan growth mindset sebagai variabel pemoderasi. Profesi akuntan publik memiliki peran penting dalam sistem keuangan negara, namun masih terbatas jumlah tenaga profesional di bidang ini dibandingkan dengan kebutuhan pasar. Meskipun profesi ini identik dengan lulusan Sarjana Akuntansi, terdapat sejumlah faktor yang mempengaruhi minat mahasiswa untuk bekerja di Kantor Akuntan Publik, seperti pengakuan profesional, penghargaan finansial, dan lingkungan kerja. Literasi dalam akuntansi, perpajakan, dan digital diyakini dapat meningkatkan minat bekerja di profesi ini. Literasi akuntansi membantu individu dalam pengelolaan keuangan dan pengambilan keputusan keuangan yang bijak, literasi perpajakan meningkatkan pemahaman terhadap kewajiban perpajakan, sedangkan literasi digital mendukung transformasi digital yang mempermudah pekerjaan dalam sektor keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi untuk menguji hubungan antara ketiga bentuk literasi tersebut dan minat bekerja, serta peran moderasi growth mindset. Hasil penelitian diharapkan memberikan wawasan tentang bagaimana faktor-faktor tersebut mempengaruhi minat bekerja di Kantor Akuntan Publik, serta bagaimana growth mindset dapat meningkatkan pengaruh literasi terhadap keputusan karier mahasiswa di bidang akuntansi. Penelitian ini berkontribusi dalam memperkaya literatur terkait dengan profesi akuntan publik dan memberikan rekomendasi untuk meningkatkan minat bekerja di sektor ini melalui pengembangan literasi yang relevan
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
Co-Authors Abriandi, Abriandi Ainy, Farah Nurul alexander Ani Haryati Ani Haryati Anjeli Frisilia Arista Endhah Maylani Aryanto, Yuda Atmojo, Satriyo Ayu Pratiwi Bagita Bagita Bobby Reza Bobby, Bobby Christin, Lenna Darnis, Rahmi 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 Gea, Yosef Yunianto Gianida Utari Gunawan Gonçalves, Sonya Bano Handayani, Kartika Ratna Helena Sitorus, Helena Henry Gunawan, Henry 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 Jian Ariani 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 Mevia, Davhina Resta Mofun, Soviya Naomi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Naftali, Jeannike Natapunta, Riyandi Netty Laura S Netty Laura S Netty Laura S 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, Sisman Rada Dea Ananda Puspa Resti Riandini Retno Wulandari Ridho, Muhamad Rio Johan Putra Riris Rotua Sitorus Riskiah, Susi Handayani 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 Sirait, Swanto Siti Barokah, Siti Siti Nurjanah Sitorus, Frangky Yosua Soetiuono, Agus Sovia Nomi Mofun Subekti, Khalisah Visiana Subu, Desiyani Suhendra Suhendra Sukartono, Sri Sulthon Sjahril Sabaruddin Sulthon Sjahril Sabaruddin Sumarsam, Weni Syahputra, Donny Tania Alvianita Pramudya Thenesya, Fransisca Uswatun khasanah Vienda A. Kuntjoro Virly Prakashita Yahya, Mohammad Hamza Yatna, Bunga Nur Fitri Yunita Yunita