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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) AFRE Accounting Financial Review 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 Journal of Community Dedication 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 J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Sihar Tambun
Universitas 17 Agustus 1945 Jakarta
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Sistem Informasi Akuntansi dan Internal Control terhadap Efektivitas Kinerja Karyawan Dimoderasi oleh Penerapan Software Akuntansi Sihar Tambun; Ayu Pratiwi
AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i2.7873

Abstract

The purpose of this study was to examine the accounting information system, internal control and accounting software on the effectiveness of employee performance. and to examine the effect of moderating accounting information systems and internal control on the effectiveness of employee performance. The research method used is quantitative with the collection technique using a questionnaire. The number of samples used is 299 respondents. The sample was tested for validity and reliability testing. From the results of hypothesis testing, it proves that there is an influence of the accounting information system on employee performance, the influence of internal control on employee perfor-mance, the influence of the application of accounting software on employee performance, and the influence of accounting software moderation on the influence of internal control on employee performance. However, there is no effect of accounting software moderation on the effect of accounting information systems on employee performance.DOI: https://doi.org/10.26905/afr.v5i2.7831
Pelatihan Aplikasi NVivo untuk Riset Kualitatif Bidang Akuntansi kepada Para Peneliti di Universitas Dhyana Pura Sihar Tambun; Riris Rotua Sitorus
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 1: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i1.1298

Abstract

The purpose of implementing this community service program is to improve the ability of researchers to conduct qualitative research using the NVivo 12 plus software. This activity was carried out through three stages, namely the planning stage, the implementation stage and the evaluation stage. The method used in the implementation of the event is the lecture and practice method. The resource persons who became instructors in this training were lecturers at the Universitas 17 Agustus 1945 Jakarta and lecturers at Universitas Esa Unggul, as a form of community service. This training is really needed by researchers at Dhyana Pura University because no one has mastered the use of this software properly. Data processing skills with the NVivo 12 Plus software are needed to help the process of completing qualitative research research more effectively. This training focuses on the use of software for processing data from interviews, processing data from news portals, YouTube social media and literature reviews. Evaluation was carried out at the end of the event by distributing questionnaires in the form of a Google form, to find out the level of mastery of the participants. There was an increase in software mastery for the majority of the training participants. The majority of participants were able to independently process data using the NVivo 12 plus software.
Pelatihan riset kualitatif bidang akuntansi dengan perangkat lunak NVivo pada prodi magister akuntansi Universitas Pendidikan Ganesha Riris Rotua Sitorus; Sihar Tambun; Netty Laura S
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

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.
Moderation of Intellectual Intelligence on the Effect of Individual Behavior, Modern Living Environment, and Financial Well-Being on Women's Financial Literacy Capacity Sihar Tambun; Fitri Nurwanti
Journal of Entrepreneurship and Business Vol. 4 No. 1 (2023): Journal of Entrepreneurship and Business (February)
Publisher : Program MM Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.309 KB) | DOI: 10.24123/jeb.v4i1.5376

Abstract

Purpose: This study aims to prove that the moderation of intellectual intelligence positively affects individual behavior, the modern living environment, and the financial well-being of women's financial literacy capacity. Method: The sample in this study consisted of 328 respondents in Indonesia. Data quality testing in this study used Partial Least Square (PLS) analysis, a Structural Equation Modeling (SEM) equation model with a variance-based or component-based structural equation modeling approach. Result: The study results show that intellectual intelligence cannot moderate the effect of individual behavior on women's financial literacy capacity, but intellectual intelligence can moderate the effect of the modern living environment and financial well-being on women's financial literacy capacity. High intellectual intelligence and utilizing the high intellectual intelligence will increase individual behavior, affecting women's financial literacy capacity. The results of this study recommend that women having good individual behavior and financial well-being in the modern era reinforced by high intellectual intelligence can encourage individuals in Indonesia to increase women's financial literacy capacity.
MODERASI STRATEGI PROMOSI ATAS PENGARUH KEUNIKAN ACARA DAN KETETAPAN LOKASI TERHADAP VALUE CREATION DI CITAYAM FASHION WEEK Sihar Tambun; Jian Ariani
MEDIA STUDI EKONOMI Vol 25, No 2 (2022): MEDIA STUDI EKONOMI
Publisher : MEDIA STUDI EKONOMI

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

Abstract

ABSTRAKTujuan penelitian ini adalah untuk menguji dan menganalisis moderasi strategi promosi atas pengaruh keunikan acara dan ketepatan lokasi terhadap value creation citayem fashion week. Sampel dalam penelitian ini terdiri dari 160 responden yang merupakan mahasiswa dari universitas yang berbeda. Cakupan responden didasarkan pada pendekatan Hair. Teknik pengumpulan data menggunakan simple random sampling dengan menyebarkan kuesioner penelitian dalam format Google kemudian membagikannya di media sosial. Metode pengolahan data penelitian ini menggunakan software Smart PLS (Partial Least Square) yang digunakan untuk pengujian hipotesis. Penelitian ini bertujuan untuk menganalisis sebuah fenomena yang ada pada era modern yaitu citayam fashion week. Penelitian ini menunjukan atas beberapa variabel yaitu ada strategi promosi yang tepat terhadap dunia fashion, variabel keunikan acara yang menjelaskan tentang adanya keunikan dalam acara citayam fashion week, variabel ketepatan lokasi yang menjelaskan tentang sebuah ketetapan terhadap suatu acara yang diselenggarakan, dan yang terakhir ada variabel value creation yang dimana membahas bagaimana caranya dapat menumbuhkan suatu value kreasi terhadap masyarakat dengan menggunakan fenomena yang sedang tren pada era globalisasi ini. Maka dapat diarahkan penelitia  ini bertujuan untuk menganilisis ketertarikan, minat dan perkembangan masyarakat terhadap suatu tren citayam fashion week pada era fashion modern ini.Kata kunci  :  Strategi Promosi, Keunikan Acara, Ketepatan Lokasi, Value Creation  ABSTRACTThe purpose of this study was to test and analyze the moderation of the promotion strategy on the influence of the uniqueness of the event and the accuracy of the location on the value creation of Citayem Fashion Week. The sample in this study consisted of 160 respondents who were students from different universities. Respondent coverage is based on the Hair approach. The data collection technique used simple random sampling by distributing research questionnaires in Google format and then sharing them on social media. The research data processing method uses Smart PLS (Partial Least Square) software which is used for hypothesis testing. This study aims to analyze a phenomenon that existed in the modern era, namely Citayam Fashion Week. This study shows several variables, namely there is an appropriate promotional strategy for the world of fashion, the event uniqueness variable which explains the uniqueness of the Citayam Fashion Week event, the location accuracy variable which describes a provision for an event being held, and finally there is the value variable. creation which discusses how to foster a creative value for society by using phenomena that are trending in this globalization era. So it can be directed that this research aims to analyze the interest, interest and development of society towards a trend of Citayam Fashion Week in this modern fashion era.Keywords: Promotion Strategy, Event Uniqueness, Location Accuracy, Value Creation
Pelatihan Aplikasi NVivo untuk Riset Kualitatif Bidang Akuntansi kepada Para Peneliti di Universitas Dhyana Pura Sihar Tambun; Riris Rotua Sitorus
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 1: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i1.1298

Abstract

The purpose of implementing this community service program is to improve the ability of researchers to conduct qualitative research using the NVivo 12 plus software. This activity was carried out through three stages, namely the planning stage, the implementation stage and the evaluation stage. The method used in the implementation of the event is the lecture and practice method. The resource persons who became instructors in this training were lecturers at the Universitas 17 Agustus 1945 Jakarta and lecturers at Universitas Esa Unggul, as a form of community service. This training is really needed by researchers at Dhyana Pura University because no one has mastered the use of this software properly. Data processing skills with the NVivo 12 Plus software are needed to help the process of completing qualitative research research more effectively. This training focuses on the use of software for processing data from interviews, processing data from news portals, YouTube social media and literature reviews. Evaluation was carried out at the end of the event by distributing questionnaires in the form of a Google form, to find out the level of mastery of the participants. There was an increase in software mastery for the majority of the training participants. The majority of participants were able to independently process data using the NVivo 12 plus software.
Moderasi Fitur Medical Atas Pengaruh Fitur Payments dan Service Quality Terhadap Keputusan Penggunaan Aplikasi Gojek Sheila Silvia Permatasari; Sihar Tambun; Immanuel Hutagalung
Jurnal Bisnis dan Kewirausahaan Vol. 19 No. 1 (2023): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v19i1.72-81

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis moderasi fitur medikal atas pengaruh fitur payments dan service quality terhadap keputusan penggunaan aplikasi gojek. Populasi dalam penelitian ini menggunakan sampel 153 responden yang merupakan kalangan mahasiswa di Jabodetabek. Metode pengolahan data dalam penelitian ini menggunakan software SPSS (Statistical Product and Service Solutions) dalam menguji statistik deskriptif dan software Structural Equiation Model (SEM) untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa Penelitian ini memberikan bukti mengenai pengaruh fitur payment dan service quality terhadap keputusan penggunaan dengan fitur medikal sebagai variabel moderasi. Hasil penelitian menunjukkan bahwa fitur payment tidak berpengaruh terhadap keputusan penggunaan. Service quality berpengaruh positif dan signifikan terhadap keputusan penggunaan. Fitur medikal berpengaruh positif dan signifikan terhadap keputusan penggunaan. Fitur medical tidak mampu memoderasi atas pengaruh fitur payments terhadap keputusan penggunaan. Fitur medikal mampu memoderasi atas pengaruh service quality terhadap keputusan penggunaan.
Pengaruh Literasi Akuntansi dan Pemahaman Etika Profesi Akuntansi Terhadap Komitmen Tidak Korupsi dengan Pendidikan Keluarga Sebagai Pemoderasi Uswatun khasanah; Sihar Tambun
Jurnal Akuntansi Manajerial Vol 8, No 1 (2023): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v8i1.6928

Abstract

This study aims to prove whether there is an effect of accounting literacy and understanding of professional accounting ethics on non-corruption commitments moderated by family education. The research method used is the survey method. The data collection techniques used questionnaires and distributed them to respondents using Google Forms. The research subjects are accounting graduates who work in the Special Capital Region (DKI) Jakarta. The results of the research are accounting literacy and professional ethics of accountants have a significant positive effect on non-corruption commitment, while family education does not affect non-corruption commitment. Furthermore, family education has not been able to moderate the effect of accounting literacy on non-corruption commitments and family education has not been able to moderate the effect of professional accounting ethics on non-corruption commitments.
Pengaruh Strategi Berkompetisi dan Dukungan Komite Audit terhadap Pergerakan Laba serta Dampaknya terhadap Reaksi Pasar Kiko Armenita Julito; Sihar Tambun; Eva Reviana
Jurnal Akuntansi Manajerial Vol 8, No 1 (2023): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v8i1.6929

Abstract

Companies that manage their resources optimally can be seen from the achievement of profits in accordance with predetermined targets. This shows that the company's financial performance is experiencing positive profit growth so that it is able to compete with other companies in the same business sector. The samples taken are companies active in the fields of e-commerce, information technology, and the consumer goods industry which are listed on the Indonesia Stock Exchange (IDX) with a time span of 4 years, namely from 2019-2022.  With the method of determining the sample using a purposive method. The sample used in this study was 30 companies with various considerations according to the criteria for sampling.  The results of this study using regression analysis accompanied by path analysis, especially testing the intervening variables which show that Competing Strategy has a significant negative effect on Profit Movements. Audit Committee Support has no significant and negative effect on Profit Movements. Profit movement has no significant effect on market reaction. Profit movement is unable to mediate the relationship between competitive strategy and market reaction. Profit movement is unable to mediate the relationship between Audit Committee Support to Market Reaction.
Peningkatan Kemampuan Peneliti Muda Universitas Tadulako Melalui Pelatihan Aplikasi Nvivo dan Lisrel Untuk Riset Bisnis Sihar Tambun; Riris Rotua Sitorus; Netty Laura S; Imam Suryono
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 3: Juni-September 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i3.2083

Abstract

The Community Service Program is carried out with the aim of increasing the competence of researchers in the Master of Management Study Program at Tadulako University, Palu. There are two competencies to be improved. First, competence in the field of qualitative research through the use of the NVivo software. Second, competence in the field of quantitative research through the use of Lisrel software for structural equation modeling research. The method used is a services learning approach by conducting lectures and workshops. The output of this community service program is an increase in the competence of the participants which consists of two competencies. First, increasing competence in the field of qualitative research through the use of the NVivo software. This competency includes the ability to input internal data and external data into NVivo, the ability to code internal data and external data, the ability to process data and produce coding visualization images, and the ability to draw conclusions from coding visualization images. Second, increasing competence in the field of quantitative research through the use of the Lisrel software. This competence includes the ability to solve the problem of confirmatory factor analysis by using the modification indices facility in the Lisrel software, the ability to solve the goodness of fit problem in the structural equation modeling research model, the ability to create syntax to test indirect effects using the Lisrel software, and the ability to read data processing output with using the Lisrel software.
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 ADI 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