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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 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.
Pengaruh Profitabilitas, Struktur Modal dan Likuiditas terhadap Nilai Perusahaan dengan Green Competitive Advantage sebagai Pemoderasi Gunawan, Henry; Tambun, Sihar; Thenesya, Fransisca
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.v10i1.8340

Abstract

This study aims to examine the effect of profitability, capital structure, liquidity, and Green Competitive Advantage on firm value. Companies used by 50 companies in the mining sector listed on the Indonesia Stock Exchange during the period 2021-2023. The results of the study indicate that profitability has a significant effect on firm value and capital structure, liquidity does not have a significant effect on firm value. The results of the analysis show that the effect of green competitive advantage as a moderator is not significant on firm value. These results indicate that there are still other factors that may also play a role in influencing firm value that have not been included in this analysis. This study emphasizes that in order for a company to increase its value, the company must focus on efficient profit generation and effective management, while factors related to capital structure, liquidity, and sustainability, although important, may not directly affect investor perceptions of firm value.
Pengaruh Literasi Akuntansi, Literasi Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Pajak Dengan Coretax Sebagai Pemoderasi Ignasius, Felixs; Tambun, Sihar
VALUE Vol 6 No 1 (2025): Edisi April 2025 - September 2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i1.2035

Abstract

The purpose of this research is to determine if the Coretax Administration System, a technology-based tax administration system, may mitigate the effects of accounting literacy, tax literacy, and tax penalties on taxpayers' compliance with their tax obligations. This study utilizes a quantitative method in conjunction with causal design. Information was gathered by means of a survey that was sent out to one hundred fifty taxpayers residing in the Jakarta City region who were registered with the KPP. Structural Equation Modeling (SEM) based on Partial Least Squares (SmartPLS) was used to analyze the data. The study found that accounting literacy, tax literacy, and tax penalties all had a favorable and significant effect on tax compliance. There was no statistically significant effect of the Coretax Administration System's moderation variable on enhancing the correlation between the aforementioned three independent variables and tax compliance. In light of the findings, it is clear that digital systems like Coretax do not play a significant moderating role in promoting tax compliance, but that strict sanctions and better education on accounting and taxation principles are critical
SOSIALISASI DAN ASISTENSI PELAPORAN SPT PAJAK TAHUNAN WPOP TAHUN 2023 DENGAN RELAWAN PAJAK KPP PRATAMA TANJUNG PRIOK Putra, Robiur Rahmat; Tambun, Sihar; Julito, Kiko Armenita; Subu, Desiyani; Yatna, Bunga Nur Fitri; Gea, Yosef Yunianto
PANDAWA : Jurnal Pengabdian kepada Masyarakat Vol 4, No 1 (2025): PANDAWA: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : UNIVERSITAS 17 AGUSTUS 1945 JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/pandawa.v4i1.8651

Abstract

Relawan Pajak adalah salah satu Program dari Direktorat Jenderal Pajak yang memiliki tujuan dan peran sebagai bentuk kontribudi mahasiswa kepada Negara. Relawan pajak merupakan salah satu inklusi kesadaran pajak yang merupakan kerjasama otoritas pajak dengan Lembaga Pendidikan Tinggi. Pengabdian ini ditunjukkan melalui edukasi dan sosialisasi perpajakan kepada para Wajib Pajak yang datang ke KPP Pratama Tanjung Priok. Hasil pada pelatihan PKM ini adalah relawan pajak dapat memahami konsep perpajakan dan cara menghitung PPh Terutang Orang Pribadi, dan bisa membedakan PTKP dari setiap wajib pajak serta bisa mengisi SPT 1770 SS, 1770 S, 1770. Sehingga membantu relawan pajak dalam melaksanakan asistensi relawan pajak pada bulan maret di tahun 2023
Pelatihan Aplikasi Olah Data SmartPLS untuk Meningkatkan Skill Penelitian bagi Dosen Sekolah Tinggi Theologia Batam Sihar Tambun; Heryanto Heryanto; Mulyadi Mulyadi; Riris Rotua Sitorus; Robiur Rahmat Putra
Jurnal Pengabdian UNDIKMA Vol. 3 No. 2 (2022): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v3i2.5519

Abstract

This service activity aims to improve the research skills of lecturers in research data processing through Smart PLS training. The output target of the activity is that the participants can independently process research data and understand how to read the results and their interpretation. The training used the lecture and the practical method. The number of training participants was 20 lecturers from five STTs in Batam. The activity evaluation instruments were questions made on the Google Form that the participants must answer. The data analysis compared the participants' abilities before and after this training. The training evaluation results proved an increase in the ability of the participants to use the Smart PLS software. First, the participants already understand how to process data to test the data's validity and reliability. Second, the participants already understood how to test the intervening model hypothesis. Then, the participants understood how to test the moderating model's hypothesis. Thus, participants' research skills have improved significantly after attending this training. This type of training, particularly practice-based training, should be held on an ongoing basis.
Pelatihan Aplikasi Smart PLS untuk Riset Akuntansi bagi Ikatan Akuntan Indonesia (IAI) Wilayah Sumatera Utara Riris Rotua Sitorus; Sihar Tambun
Jurnal Pengabdian UNDIKMA Vol. 4 No. 1 (2023): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v4i1.6624

Abstract

The purpose of this community service activity is to increase the knowledge and skills of members of the Indonesian Association of Accountants regarding the use of Smart PLS software for accounting research, particularly in data processing techniques based on Structural Equation Modeling. The method of implementing this service uses training consisting of lectures and practices through zoom meeting media. The number of participants who took part in this activity were 78 (seventy-eight) participants. This service evaluation instrument uses a questionnaire via Google form. The analysis technique used was a comparison of the participants' understanding before and after attending the Smart PLS training which was analyzed descriptively. The results of this service show that there is an increase in the knowledge and abilities of the participants namely (1) the majority of participants understand how to prepare data in excel CSV and how to input data in Smart PLS. (2), the majority of participants understand how to perform validity and reliability tests with Smart PLS. (3), the majority of participants understand how to test hypotheses in the intervening research model. (4), the majority of participants understand how to test the research hypothesis on the moderating model. The skills acquired by the participants can be implemented to improve the quality and quantity of research conducted in the future.
PENGARUH BRAND FAMILIARITY DAN PERCEIVED NOSTALGIA TERHADAP POST PURCHASE INTENTION DENGAN PERCEIVED VALUE SEBAGAI MODERATOR Nathadiharja, Sri Sukartono; Tambun, Sihar; Ivada, Tia
ULTIMA Management 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.
Pemanfaatan aplikasi NVivo 12 Plus untuk riset kualitatif di bidang akuntansi Tambun, Sihar; Sitorus, Riris Rotua; Putra, Robiur Rahmat; Julito, Kiko Armenita
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 6 No 2 (2023)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v6i2.19401

Abstract

NVivo 12 Plus adalah software yang sangat membantu kegiatan pengolahan data riset kualitatif menjadi efisien dan efektif. Para peneliti di Program Studi Akuntansi Universitas Muhammadiyah Pekajangan Pekalongan belum ada yang menguasai cara pengolahan data dengan software NVivo. Program pengabdian kepada masyarakat ini diselenggarakan bertujuan untuk mengedukasi para peneliti menggunakan Software NVivo, sehingga mampu mengolah data secara mandiri. Program ini menggunakan pendekatan service learning. Kegiatan dilakukan secara hybrid, yaitu offline dan online. Hasil evaluasi membuktikan bahwa mayoritas peserta telah mampu secara mandiri mengolah data riset kualitatif dengan menggunakan software NVivo. Mampu secara mandiri menginput data internal dan data eksternal. Mampu melakukan coding data hasil wawancara, coding data dari portal berita, coding data dari youtube, coding data dari publikasi artikel ilmiah. Mampu melakukan proses visualisasi pada coding yang telah dibuat. Mampu membaca hasil pengolahan data dan mengambil kesimpulan penelitian gambar visualiasi yang dihasilkan oleh Software NVivo. Tingkat keberhasilan program ini mencapai 80,44%. Namun, para peserta harus berlatih secara mandiri dan program ini masih perlu diselenggarakan secara rutin setiap tahun.
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, Bobby Christin, Lenna Diah Safitri Diansyah Diansyah Diansyah, Diansyah Donny Syahputra Edward, Robert Eko Witriyanto Endang Pitaloka Erna Cahyati ERWIN BACHTIAR Eva Reviana Firmansyah Firmansyah Fitri Nurwanti Fitri Nurwanti Gea, Yosef Yunianto Gianida Utari Gunawan 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 Mulyadi Natapunta, Riyandi Netty Laura S Netty Laura S Netty Laura S Nur Anisa Putri 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 Rio Johan Putra Riris Rotua Sitorus Robiur Rahmat Putra Rofika, Maya Samosir, David Kiki Baringin MT Saputra, Winnendra Dwi Saputri, Indri Agustian Sari, Karina Tika Septriani, Mila Sihombing, Juslen Justinus Siti Barokah, Siti Siti Nurjanah Soetiuono, Agus Sovia Nomi Mofun 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