Article Per Year (5 Year)
p-Index From 2021 - 2026
15.53
P-Index
This Author published in this journals
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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 133 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 133 Documents
Search

 6   7   8   9   10 
PENINGKATAN KAPASITAS DOSEN DI BATAM: PELATIHAN PENGOLAHAN DATA PENELITIAN DENGAN SOFTWARE AMOS Tambun, Sihar; Sitorus, Riris Rotua; Heryanto, Heryanto; Sitorus, Helena
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.2061

Abstract

Dosen memiliki kewajiban untuk melakukan penelitian sebagai bagian dari tugas tridarma perguruan tinggi. Untuk melakukan penelitian, para dosen membutuhkan keahlian mengolah data penelitian dengan menggunakan software statistik, seperti Software Amos. Kemampuan menggunakan Software Amos akan membuat proses penelitian lebih efisien dan efektif. Para dosen Sekolah Tinggi Theologia (STT) di Batam belum mampu mengolah data penelitian dengan menggunakan software Amos. Hal ini berdampak negatif pada kinerja publikasi penelitian dosen, serta minimnya jumlah publikasi artikel ilmiah di jurnal nasional terindeks Sinta dan jurnal internasional bereputasi. Tujuan pelaksanaan program pengabdian masyarakat, berupa pelatihan software Amos kepada para dosen dari STT di Batam adalah untuk meningkatkan kompetensi di bidang penelitian, sehingga mereka mampu secara mandiri mengolah data penelitian. Metode yang dipergunakan adalah metode ceramah dan praktek. Hasil evaluasi pelatihan ini menunjukkan bahwa mayoritas peserta sudah memahami teknis pengolahan data dengan software Amos. Peserta sudah memahami cara memeriksa kualitas data dengan Confirmatory Factor Analysis dan Goodness of Fit, serta cara pengujian hipotesis direct effect dan indirect effect. Dengan demikian dapat disimpulkan bahwa pelatihan ini telah meningkatkan skill para dosen STT di Batam dalam melakukan penelitian. Meski demikian, para peserta mengakui masih butuh mempelajarinya lebih lanjut
Pengaruh Profitabilitas, Firm Size Dan Kualitas Laba Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Pemoderasi Pada Perusahaan Sektor Perbankan di BEI Tambun, Sihar; Permata, Gita; Sitorus, Riris Rotua
MEDIA MANAJEMEN JASA Vol 13, No 1 (2025): MEDIA MANAJEMEN JASA
Publisher : UNIVERSITAS 17 AGUSTUS 1945 jAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/mmj.v13i1.8490

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji dampak langsung profitabilitas, firm size, kualitas laba terhadap integritas laporan keuangan, firm size terhadap integritas laporan keuangan, kualitas laba terhadap integritas laporan keuangan. Penelitian ini juga ingin menguji moderating effect kualitas audit atas pengaruh profitabilitas, firm size, dan kualitas laba terhadap integritas laporan keuangan pada perusahaan perbankan yang terdaftar di bursa efek indonesia tahun 2020-2023. Metode pengambilan sampel yang digunakan adalah purposive sampling sesuai kriteria. Dari kriteria yang ditentukan diperoleh sampel sebanyak 25 perusahaan. Metode analisis yang digunakan adalah pemilihan model terbaik, uji kualitas data, dan uji hipotesis penelitian. Hasil penelitian ini menunjukan bahwa variabel profitabilitas secara langsung berpengaruh positif terhadap integritas laporan keuangan dan variabel moderasi kualitas audit memperkuat pengaruh kualitas laba terhadap integritas laporan keuangan.Kata kunci : Firm Size, Integritas Laporan Keuangan, Kualitas Audit, Kualitas Laba, Profitabilitas ABSTRACTThis study aims to examine the direct impact of profitability, firm size, earnings quality on the integrity of financial statements, firm size on the integrity of financial statements, earnings quality on the integrity of financial statements. This study also wants to test the moderating effect of audit quality on the influence of profitability, firm size, and earnings quality on the integrity of financial statements in banking companies listed on the Indonesian Stock Exchange in 2020-2023. The sampling method used is purposive sampling according to the criteria. From the specified criteria, a sample of 25 companies was obtained. The analysis method used is the selection of the best model, data quality testing, and research hypothesis testing. The results of this study indicate that the profitability variable has a direct positive effect on the integrity of financial statements and the audit quality moderation variable strengthens the effect of earnings quality on the integrity of financial statements.Keywords: Firm Size, Financial Report Integrity, Audit Quality, Earnings Quality, Profitability
Determinan Agresivitas Pajak dengan Kualitas Audit Sebagai Pemoderasi Tambun, Sihar; Lestari, Lestari
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8229

Abstract

This research succeeded in finding that the digital transformation variable has a negative effect and executive compensation has a positive effect on tax aggressiveness. Meanwhile, the family ownership variable has no effect on tax aggressiveness. This research also succeeded in proving that with audit quality, companies can strengthen the negative relationship between intangible asset variables and tax aggressiveness. Several contributions from this research include first, understanding that audit quality can influence the relationship between one of the independent variables in this research, so that research can be carried out regarding variables that influence corporate tax aggressiveness using new aspects. Second, company management can improve the implementation of intangible asset and executive compensation appropriately, in order to optimize tax aggressiveness in accordance with tax regulations and not violate the law
The Influence of Creative Thinking and Financial Literacy on Tax Compliance Intention with Nationalism as a Moderator Wulandari, Retno; Tambun, Sihar; Putra, Rio Johan
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8092

Abstract

This study aims to analyze the effect of creative thinking and financial literacy on tax compliance intentions with nationalism as a moderating variable. This study was conducted on 115 respondents in DKI Jakarta, consisting of 93 women and 22 men with diverse educational backgrounds, the majority of whom were bachelor's degree graduates. The data were analyzed using descriptive statistical analysis, validity tests, reliability tests, and hypothesis tests through path models using SmartPLS 4.0. The results of the study indicate that creative thinking and financial literacy have a positive and significant effect on tax compliance intentions. Nationalism also has a positive and significant effect on tax compliance intentions, and is able to moderate the relationship between creative thinking and financial literacy with tax compliance intentions. The coefficient of determination shows that the research model can explain 67% of the variability of tax compliance intentions. Thus, nationalism strengthens the influence of exogenous variables on tax compliance intentions.
Pengaruh Kepemilikan Institusional, Enterprise Risk Management, dan Komisaris Independen terhadap Integritas Laporan Keuangan Dimoderasi Kualitas Audit Sitorus, Riris Rotua; Tambun, Sihar; Kurniawan, Steven
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8315

Abstract

The main objective of this study is to determine the direct impact of institutional ownership, enterprise risk management, and independent commissioners on the integrity of financial statements. Additionally, this study aims to provide recent empirical evidence regarding the role of audit quality in strengthening the influence of institutional ownership, enterprise risk management, and independent commissioners on financial statement integrity. The sampling method used in this study is purposive sampling, involving companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2020 to 2024, with a total sample size of 125. The test results indicate that institutional ownership has a positive effect on the integrity of financial statements, while enterprise risk management and independent commissioners do not significantly affect financial statement integrity. Furthermore, audit quality as a moderating variable is able to moderate the relationship between enterprise risk management and financial statement integrity. However, audit quality does not moderate the influence of institutional ownership and independent commissioners on financial statement integrity.
Determinan Penghindaran Pajak Di ASEAN Dengan Capital Intensity Sebagai Pemoderasi Tambun, Sihar; Izzati, Elis Nur
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8234

Abstract

This research aims to empirically examine the effect of thin capitalization, earnings management, and sales growth on tax avoidance with capital intensity as  moderator. This research uses quantitative research. The data used in the following research is secondary data obtained from the ORBIS database version 349. The population in this research is all active manufacturing companies located in ASEAN countries in the period 2018 to 2022. The method used for determining the sample is purposive sampling method, and the number of samples obtained is 819 companies. Based on the results of the research conducted, there are several findings which can be concluded as follows: thin capitalization has no significant effect on tax avoidance; earnings management has a significant positive effect on tax avoidance; sales growth has no significant effect on tax avoidance; capital intensity is able to strengthen the effect of thin capitalization on tax avoidance; capital intensity is able to strengthen the positive effect of earnings management on tax avoidance; and capital intensity is able to strengthen the effect of sales growth on tax avoidance.
Pengaruh Kecurangan Laporan Keuangan, Kualitas Laba dan Komisaris Independen terhadap Nilai Perusahaan dengan Sustainability Disclosure sebagai Pemoderasi Samosir, David Kiki Baringin MT; Tambun, Sihar; Pebriana, Hanny
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8336

Abstract

This study aims to examine the effect of financial statement fraud, earnings quality, and independent commissioners on firm value and to see the moderating role of sustainability disclosure in the relationship. Financial statement fraud and earnings quality are the main focus because both reflect the integrity of financial information conveyed to stakeholders. Meanwhile, the existence of independent commissioners is assumed to have a strong supervisory role in maintaining the quality of reporting and corporate governance, as well as the role of sustainability disclosure as a moderating variabel in strengthening or weakening the relationship. This study was conducted on the real estate sector listed on the Indonesia stock exchange (IDX) for the 2020 – 2023 period. The research method used is quantitative with moderated regression analysis techniques. The results of the study are expected to provide theoretical contributions to the literature on corporate governance and sustainability reporting and provide practical implications for regulators, investors and company management. It is also expected that sustainability disclosure can strengthen the influence of independent variabels on company value.
Pengaruh Kualitas Laba, Tax Planning dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Green Accounting sebagai Pemoderasi Suhendra, Suhendra; Tambun, Sihar; Sumarsam, Weni
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8337

Abstract

The aim of this research is to test and analyze the influence of earnings quality, tax planning, dividend policy on company value with green accounting as a moderator. The sample used in this research is property sector companies listed on the Indonesia Stock Exchange (BEI) during the 2020 – 2023 period. The research methodis panel data regression. The supporting grand theories in this research are agency theory, signal teory and bird in the hand teory. The earning quality variable is proxied by ratio of cash from operations to nett income. Tax planning is proxied by the cash Effective Tax Ratio (CETR). Dividend policy is proxied by the Dividend payout Ratio (DPR). Company Value proxied by price Book Value (OBV). Green accounting is proxied by the environmental cost ratio. The results of the research show that profit quality has a negative effect on company value, tax planning has a positive on company value, Dividend Policy has a negative effect on company Value, Green Accounting moderation strenghthens that negative effect of profit quality on company value, green accounting moderation strenghthens the positif effect of tax planning on company value, green accounting moderation strengthens the negative effect of dividend policy on company value.
Pengaruh Tax Planning, Prudence Accounting dan Company Growth terhadap Firm Value dengan ESG Performance sebagai Pemoderasi Pada Perusahaan FMCG di BEI Limajatini, Limajatini; Tambun, Sihar; Natapunta, Riyandi
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8341

Abstract

This study aims to examine the effect of tax planning, prudence accounting, and company growth on firm value, and to analyze ESG Performance as a moderating variable. The study was conducted on Fast Moving Consumer Goods (FMCG) sector companies listed on the Indonesia Stock Exchange for the period 2020–2023. The research method used is quantitative with a causal approach. Data analysis was carried out using Stata with a moderation regression test through the Moderated Regression Analysis approach. The results of the study prove that tax planning and company growth have a positive impact on firm value. While prudence accounting has no effect on firm value. ESG performance is proven to weaken the effect of prudence accounting on firm value. Then ESG performance is unable to moderate the effect of tax planning and company growth on firm performance.
Pengaruh Leverage, Asset Growth, dan Kebijakan Dividen terhadap Kualitas Laba dengan Persistensi Laba sebagai Pemoderasi pada Sub Sektor Minyak, Gas, dan Batu Bara di Bursa Efek Indonesia Bobby, Bobby; Tambun, Sihar
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8292

Abstract

This research aims to examine the direct impact of leverage, asset growth, and dividend policy on earnings quality. The study also aims to investigate the moderating effect of earnings persistence on the influence of leverage, asset growth, and dividend policy on earnings quality in companies within the oil, gas, and coal sub-sector listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method used is purposive sampling based on specific criteria. From the criteria set, a sample of 20 companies was obtained. The analysis method used includes selecting the best model, classical assumption tests (data quality tests), and hypothesis testing. The results of this study indicate that the dividend policy variable has a positive direct effect on earnings quality, and the moderating variable of earnings persistence strengthens the effect of dividend policy on earnings quality.
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