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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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Pengaruh Literasi Akuntasi dan Pengakuan Profesional Terhadap Minat Menjadi Konsultan Pajak Dengan It Skill Sebagai Pemoderasi Tambun, Sihar; Kurnia, Rudy
Jurnal Akuntansi Manajerial Vol 8, No 2 (2023): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v8i2.7903

Abstract

Analisis Price Earning Ratio Dan Unusual Market Activity Terhadap Stock Price Movement Dengan Stock Investment Risk Sebagai Pemoderasi Permatasari, Mega; Tambun, Sihar
Balance Vocation Accounting Journal Vol 5, No 1 (2021): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v5i1.5049

Abstract

Penelitian ini adalah penelitian tentang pengaruh price earning ratio dan unusual market activity terhadap stock price movement yang dimoderasi stock investment risk. Di dalam investasi ada 3 fase penting dalam pergerakan harga saham, yang pertama fase akumulasi, kedua fase partisipasi publik dan yang terakhir fase distribusi. Pergerakan harga saham yang tidak wajar dapat diindikasi dengan diterbitkannya unusual market activity, yang bertujuan sebagai pemberitahuan bahwa harga saham tersebut sedang mengalami fluktuasi yang diindikasikan tidak wajar. Stock price movement pada dasarnya sangat sensitif terhadap sentiment pasar baik positif maupun negatif, dalam hal ini price earning ratio merupakan salah satu rasio keuangan yang digunakan oleh investor terutama investor para penganut analisis fundamental, dimana price earning ratio mencerminkan harga untuk setiap rupiah laba.
Pengaruh Entrepreneurial Self Efficacy dan Personal Networks Terhadap Technopreneurship Intention dengan Literasi Digital Sebagai Pemoderasi Hidajat, Koerniawan; Tambun, Sihar; Prasetyo, Sisman; Firmansyah, Firmansyah
The Indonesian Journal of Public Administration (IJPA) Vol 10, No 2 (2024): THE INDONESIAN JOURNAL OF PUBLIC ADMINISTRATION (IJPA) JULI-DESEMBER 2024
Publisher : Department of Public Administration, Faculty of Social and Political Science, Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/ijpa.v10i2.7939

Abstract

Penelitian ini bertujuan untuk menguji pengaruh entrepreneurial self efficacy, personal networks dan literasi digital terhadap technopreneurship intention. Penelitian ini juga membuktikan moderasi literasi digital atas pengaruh entrepreneurial self efficacy dan personal networks terhadap technopreneurship intention. Metode penelitian yang digunakan adalah structural equation modelling, dengan bantuan Smart PLS. Data berasal dari survei kepada 150 responden. Hasilnya membuktikan bahwa entrepreneurial self efficacy, personal networks dan literasi digital berpengaruh positif terhadap technopreneurship intention. Literasi digital mampu memperkuat pengaruh positif dari entrepreneurial self efficacy terhadap technopreneurship intention. Namun, literasi digital gagal memperkuat pengaruh positif dari personal network terhadap technopreneurship intention. Penelitian ini merekomendasikan peningkatan literasi digital dan kepercayaan diri kewirausahaan untuk mendorong technopreneurship yang lebih mandiri.
PENGARUH BRAND FAMILIARITY DAN PERCEIVED NOSTALGIA TERHADAP POST PURCHASE INTENTION DENGAN PERCEIVED VALUE SEBAGAI MODERATOR Nathadiharja, Sri Sukartono; Tambun, Sihar; Ivada, Tia
Ultima Management : Jurnal Ilmu Manajemen Vol 16 No 2 (2024): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v16i2.3908

Abstract

Abstract- This research analyzes the influence of brand familiarity and perceived nostalgia on post-purchase intention, with perceived value as a moderating variable. Conducted on 146 respondents in Indonesia, it employs quantitative methods using the Partial Least Square-Structural Equation Modeling (PLS-SEM) approach. The findings indicate that brand familiarity and perceived nostalgia significantly impact post-purchase intention, as consumers tend to make repeat purchases when they feel familiar with a brand or experience nostalgia. However, perceived value does not always strengthen this relationship. Among the five tested hypotheses, three were approved, while two were rejected. The study emphasizes the importance of marketing strategies that leverage nostalgia and brand familiarity to enhance loyalty. However, the moderating role of perceived value requires further examination in different contexts. This research contributes to consumer loyalty theory, particularly in markets influenced by emotional factors. A key contribution of this study is the integration of perceived nostalgia as a central factor in shaping post-purchase intention, an area not widely explored in previous literature. Additionally, it investigates the moderating role of perceived value in the relationship between brand familiarity and nostalgia on post-purchase intention, offering insights into the emotional dynamics of consumer loyalty. The novelty of this research lies in combining nostalgia and brand familiarity while examining perceived value’s moderating role in the Indonesian market, a relatively unexplored area. It also presents a PLS-SEM-based methodological approach to studying emotional factors in consumer behaviour. Keywords: Post-Purchase Intention; Perceived Nostalgia; Brand Familiarity; Perceived Value; Consumer Loyalty.
Pengaruh Literasi Keuangan dan Kecerdasan Intelectual Terhadap Perencanaan Keuangan Dengan Kecerdasan Emosional Sebagai Pemoderasi Riris Rotua Sitorus; Sihar Tambun; Erna Cahyati
J-CEKI : Jurnal Cendekia Ilmiah Vol. 1 No. 2: Februari 2022
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v1i2.123

Abstract

Abstract: This study aimed to examine and analyze the effect of financial literacy and intellectual intelligence on healthy financial planning with emotional intelligence as a moderating variable. The samples in this study were 150 respondents who were students at various universities. The adequacy of the number of respondents was based on the approach used Hair. The data collection technique used simple random sampling by distributing research questionnaires in the form of google and then distributing them to social media. The data processing method in this study used Smart PLS software which is used to test hypotheses. The results of this study indicated that intellectual intelligence had a positive and significant effect on financial planning, emotional intelligence had a positive and significant effect on financial planning, moderating the influence of emotional intelligence on intellectual intelligence on healthy financial planning had proven significant. Emotional intelligence can strengthen the influence of intellectual intelligence on financial planning. The results of this study recommended that students who want to have healthy financial planning, they should be able to consider which needs are more important and understand how to make good financial planning.
Moderasi Sosialisasi Perpajakan Atas Pengaruh Literasi Akuntansi dan Pemahaman PP Nomor 55 Tahun 2022 Terhadap Kepatuhan Wajib Pajak UMKM di E-Order BPPBJ DKI Jakarta Ika Sech Syarini; Sihar Tambun
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3034

Abstract

This research aims to determine the influence of accounting literacy and understanding of PP Number 55 of 2022 on MSME taxpayer compliance which is moderated by tax socialization. The research method used in this research is a survey method with a questionnaire and distributed to the research objects, namely MSME entrepreneurs registered on the DKI Jakarta BPPBJ E-order using Google Form with a sample of 100 respondents in this research. Data analysis in this research uses the SMART PLS version. 4.0. The results of the research show that accounting literacy has a positive effect on MSME taxpayer compliance, apart from that, tax socialization also influences MSME taxpayer compliance, but understanding PP Number 55 of 2022 has no influence on taxpayer compliance, and the moderating variable, namely tax socialization, has not been able to influences accounting literacy variables and understanding of Government Regulation Number 55 of 2022 on MSME taxpayer compliance.
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.
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.
Edukasi Tata Kelola Keuangan Pribadi Melalui Pemanfaatan Fintech Pada Siswa Smks Assa Adatul Abadiyah Bekasi Kiko Armenita Julito; Sihar Tambun; Lukiyana Lukiyana; Robiur Rahmat Putra; Donny Syahputra
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 1: November 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i1.2354

Abstract

The use of fintech is increasingly trending among society, especially in the millennial and generation Z age groups. This generation needs to be educated about the smart use of fintech. Students at SMKS Assa Adatul Abadiyah, located in Muara Gembong, Bekasi, need education about personal financial management through the use of fintech. This community service program is carried out with the aim of improving personal financial management capabilities, through the intelligent use of fintech. This community service activity is carried out using an Asset Based Community Development approach. The method used is lecture and question and answer discussion. The results include three things. First, participants experienced an increased understanding of various types of fintech and their facilities. Second, participants increasingly understand the use of fintech to support financial planning. Third, participants increasingly master various financial management tips. This community service activity program has succeeded in improving personal financial management skills, through smart use of fintech
Identifikasi Perilaku Gen Z Atas Penggunaan Fintech Edward, Robert; Tambun, Sihar; Ainy, Farah Nurul
Jurnal Ekonomi Dan Statistik Indonesia Vol 5 No 1 (2025): Berdikari: Jurnal Ekonomi dan Statistik Indonesia (JESI)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/jesi.05.01.03

Abstract

Use of fintech. This research method uses a qualitative approach with literature studies. Sources obtained from journal articles, online news, youtube and several interviews were conducted. The process of coding and visualizing research results uses NVivo Software. This research explains that the behavior of generation z on the use of fintech is that generation z prefers fintech applications that provide easy access, fintech also makes transactions faster and generation z is also now more interested in making investments because they realize that there will be a high cost of living and they also realize that lifestyle in this era is expensive. Therefore, for now Generation Z prefers to invest so that their finances continue to grow. This research provides an overview of how Generation Z will always be connected in the world of fintech, especially when it comes to transacting and investing and how socioeconomic factors affect their financial decisions.
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