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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ekonomi : Journal of Economic Jurnal Koinonia : Fakultas Filsafat Universitas Advent Indonesia JURNAL RISET AKUNTANSI GOING CONCERN JEA17: Jurnal Ekonomi Akuntansi Prosiding Seminar Nasional INDOCOMPAC Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Bisnis, Manajemen, dan Informatika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Aktiva : Jurnal Akuntansi dan Investasi ACCRUALS (Accounting Research Journal of Sutaatmadja) JAE (Jurnal Akuntansi dan Ekonomi) JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Ilmu Manajemen dan Akuntansi Terapan Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Akuntansi Manajemen Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik JURNAL LENTERA BISNIS JIAI (Jurnal Ilmiah Akuntansi Indonesia) Ekombis: Jurnal Fakultas Ekonomi Performance : Jurnal Bisnis dan Akuntansi Journal of Economics and Business Aseanomics JAZ: Jurnal Akuntansi Unihaz Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Cakrawala Repositori Imwi Journal of Management and Bussines (JOMB) International Journal of Business, Law, and Education Akuntansi Bisnis & Manajemen (ABM) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Applied Business and Technology Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Jurnal Multidisiplin Sahombu Amkop Management Accounting Review (AMAR) Klabat Accounting Review Klabat Journal of Management Media Akuntansi Perpajakan Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Jurnal Akademi Akuntansi Indonesia Padang Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Jurnal Akuntansi Ulil Albab Jurnal Akuntansi JIMEKA
Francis Hutabarat
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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The Influence of Green Products and Service Quality on Consumer Satisfaction Saut Rediman Situmorang; Manalu, Herold Moody; Hutabarat, Francis
Jurnal Multidisiplin Sahombu Vol. 5 No. 06 (2025): Jurnal Multidisiplin Sahombu, September - October (2025)
Publisher : Sean Institute

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

Abstract

This study examines the influence of environmentally friendly products (green products) and service quality on customer satisfaction at vegan restaurants in Cicendo District, Bandung City. Using a quantitative approach with survey data from 135 respondents, the results show that green products significantly affect customer satisfaction (t = 4.72; p < 0.05), while service quality also has a significant effect (t = 5.31; p < 0.05). Simultaneously, both variables contribute positively (F = 28.45; p < 0.05), indicating that eco-friendly products enhance consumer perceptions of sustainability, and service quality improves overall customer experience. The findings suggest that innovation in green products and service quality improvement through employee training and consumer education are essential strategies to strengthen the competitiveness of vegan restaurants.
Last Mile Delivery: Research Trends Using Bibliometric Analysis Purba, Heddry; Hutabarat, Francis
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2689

Abstract

This study aims to explore and analyze research trends in the field of Last Mile Delivery (LMD) by systematically mapping the direction of scientific studies over the past twelve years. This study also aims to identify future research agendas in the field of LMD based on topic trends and geographical distribution. A bibliometric approach was used to review academic literature sourced from Google Scholar and Scopus during the period 2013–2024. The analysis techniques employed included citation analysis, co-citation analysis, and keyword co-occurrence using VOSviewer software. This study analyzed publication data by time and geographical region, and examined the interrelationships among authors, institutions, and countries. The results show fluctuations in the number of publications each year, with a peak in 2019. A total of 186 documents were found, involving 494 authors from 9 countries, with the United Kingdom and the United States being the most prominent. In the last four years, publication trends have shown a significant decline. Theme cluster visualization reveals a diverse range of topics, including sustainability, technological innovation, consumer behavior, and urban distribution systems. This study provides theoretical contributions to understanding the scientific landscape of LMD and serves as a practical reference for policymakers and logistics practitioners in developing more adaptive and efficient final-mile delivery strategies. Further research is proposed to expand the scope of local and theoretical contexts.
The Effect of Gender Diversity, Profitability and Firm Size on Stock Price of Jakarta Islamic Index Companies with Capital Structure as Moderating Variable Hutabarat, Francis; Majilang, Deanna Beryl
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 2 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v9i2.3961

Abstract

In this study, we wanted to see if the way a company's money is arranged affects how different things like gender diversity, how much money it makes, how big it is, and its stock price relate to each other. We looked at 30 companies listed on the Jakarta Islamic Index in Indonesia. We used information from things like reports and websites. Specifically, we focused on annual reports from 2019 to 2022. We studied a total of 120 companies. To analyze the data, we used a few different methods with a software called Eviews. What we found was that gender diversity, how much money a company makes, and how big it is, all influence its stock price. Interestingly, the way a company's money is arranged didn't change how gender diversity or size affected stock price, but it did affect how profitability influenced it. This suggests that focusing on making profits could be key for companies listed on the Islamic Index to improve their stock prices. Our findings could help managers of these companies make decisions about how to manage their finances and boost profits. They could also be useful for shaping policies for Islamic Index companies in Indonesia
PENGARUH KUALITAS AUDIT, AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN Sagala, Joyce Margaretha; Hutabarat, Francis
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.833 KB) | DOI: 10.36694/jimat.v13i1.394

Abstract

The purpose of this study is to find out whether audit quality and audit lag can affect going concern audit opinions during the 2018-2020 period in property and real estate sub-sector companies. This study uses secondary data obtained from company auditor reports taken on the Indonesia Stock Exchange website or www.idx.co.id. In this study, there were 159 companies studied during the 2018-2020 period. The test results in the hypothesis used are logistic regression analysis which results that audit quality does not affect going concern audit opinion while audit lag affects going concern audit opinion.
Pengaruh Profitabilitas dan Cash flow terhadap Harga Saham di Masa Pandemi Covid-19 Hutagaol, Jenifer; Hutabarat, Francis
Jurnal Ilmiah Akuntansi Manajemen Vol. 4 No. 2 (2021): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v4i2.1547

Abstract

Tujuan penelitian ini adalah untuk melihat bagaimana profitabilitas dan cash flow mempengaruhi harga saham di masa pandemi covid saat ini sehingga investor maupun manajemen bisa memprediksi dan membuat rencana di masa pandemi covid ini. Variabel independent dalam penelitian ini adalah rasio Profitabilitas menggunakan Return on Asset, Return on Equity, dan Net Profit Margin dengan variabel Cashflow menggunakan Arus Kas Operasi, Arus Kas Pendanaan dan Arus Kas Investasi. Variabel dependent adalah Harga Saham. Analisis data yang digunakan yaitu deskriptif statistik, koefisien determinasi dan signifikan test. Objek perusahaan dalam penelitian ini adalah 26 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sub sektor makanan dan minuman dan data yang peneliti gunakan merupakan data sekunder pada Laporan Keuangan sebanyak 78 sampel pada tahun 3 tahun periode yaitu 2018-2020. Hasil penelitian menunjukkan bahwa Profitabilitas dan Harga Saham berpengaruh signifikan. Cash flow dan Harga Saham tidak berpengaruh signifikan. Hasil penelitian juga menunjukkan secara bersama-sama bahwa ada pengaruh yang signifikan antara profitabilitas dan cashflow terhadap harga saham pada tingkat signifikansi 5% pada perusahaan manufaktur subsektor makanan dan minuman.
Pengaruh Angka Harapan Lama Sekolah, Rata-Rata Lama Sekolah, Pengeluaran per Kapita Terhadap Indeks Pembangunan Manusia Manurung, Erly Nofriyanty; Hutabarat, Francis
Jurnal Ilmiah Akuntansi Manajemen Vol. 4 No. 2 (2021): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v4i2.1718

Abstract

Indeks pembangunan manusia berperan penting dalam mengukur atau menentukan ketercapaian dalam pembangunan kualitas hidup dan peringkat pembangunan suatu negara. Dengan meningkatnya level dari bagian pembentuk indeks pembangunan manusia ini maka akan sangat berpengaruh ke segala aspek baik dari segi kualitas hidup, kesehatan, umur panjang dan peningkatan kualitas SDM. Penelitian ini bertujuan untuk mengetahui bagaimana angka harapan lama sekolah, rata-rata lama sekolah, pengeluaran per kapita mempengaruhi indeks pembangunan manusia di indonesia. Metode yang dilakukan pada penelitian ini ialah metode deskriptif, data yang digunakan adalah data sekunder pada laporan Badan Pusat Statistik terkait data indeks pembangunan manusia, harapan lama sekolah, rata rata lama sekolah dan pengeluaran per kapita dari tahun 2019-2020. Data yang didapatkan merupakan data per bulan dari 34 provinsi 2 tahun pengamatan sehingga jumlah sampel penelitian adalah 68 data. Hasil penelitian ini secara parsial menunjukan bahwa rata-rata lama sekolah dan pengeluaran per kapita berpengaruh signifikan terhadap indeks pembangunan manusia sedangkan angka harapan lama sekolah tidak berpengaruh signifikan terhadap indeks pembangunan manusia. Hasil penelitian juga secara bersama-sama secara simultan berpengaruh signifikan pada tingkat signifikan 5% terhadap indeks pembangunan manusia.
Pengaruh Working Capital Turnover, Sales Growth, dan Liquidity Terhadap Profitability Silalahi, Samuel Parlindungan; Malau, Harman; Hutabarat, Francis
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 3 No. 5: April 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v3i5.3360

Abstract

This research aims to examine whether there is an influence of working capital turnover, sales growth, and liquidity on profitability in companies within the advertising, printing, and media sub-sectors listed on the Indonesia Stock Exchange from 2019-2022. A descriptive method is used in this study to identify whether there is a relationship between variables, providing a detailed picture through linear regression analysis. Passive participation observation method is employed in data collection for this research. This approach involves studying, classifying, and analyzing secondary data such as audited financial reports and related information within the scope of this study. The dependent variable, profitability, is calculated using the ROA ratio. For independent variables, working capital turnover calculated by dividing earnings after tax by current assets minus current liabilities, sales growth is calculated by subtracting this year's total sales from last year's total sales and dividing by this year's total sales, and liquidity is calculated by dividing current assets by current liabilities. The results of this study indicate that simultaneously, working capital turnover, sales growth, and liquidity do not have an influence on profitability. Partially, working capital turnover and sales growth do not have an influence on profitability, but a positive relationship with profitability.
PENGARUH RASIO UTANG, STRUKTUR MODAL, PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR HEALTHCARE TAHUN 2018-2021 Puspitasari, Gladys Beatrice Angelia; Hutabarat, Francis; Sihotang, Ronny Buha
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3890

Abstract

Sasaran dari penelitian ini adalah untuk menyelidiki bagaimana nilai perusahaan di sektor kesehatan akan berubah diantara tahun 2018 dan 2021 yang dipengaruhi rasio utang, struktur modal dan profitabilitas. Sampel sebanyak 68 terdiri dari 17 bisnis dan data penelitian selama 4 tahun. Time series dan cross section digabungkan dalam pendekatan data. Pendekatan analisis statistik deskriptif dan analisis regresi linier berganda yang memanfaatkan program PSPP, keduanya digunakan dalam penelitian ini. Berdasarkan temuan analisis, DAR berefek negatif dan signifikan terhadap PER, sedangkan DER berefek positif dan signifikan. Sementara PER memiliki efek secara negatif dan tidak signifikan oleh ROE.
PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN SALES REVENUE TERHADAP KINERJA KEUANGAN PERUSAHAAN BEI INDEKS SRI-KEHATI Hartono, Chelsea Aprillia; Hutabarat, Francis M; Ulyreke, James Slyvanus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5498

Abstract

Penelitian ini menganalisis pengaruh Corporate Social Responsibility (CSR) dan pendapatan penjualan terhadap kinerja keuangan perusahaan yang diukur melalui Return on Assets (ROA). Dalam konteks bisnis modern, CSR tidak hanya berfungsi sebagai kewajiban sosial, tetapi juga sebagai alat untuk meningkatkan reputasi dan loyalitas konsumen, meskipun membutuhkan biaya yang cukup besar. Di sisi lain, pendapatan penjualan menggambarkan kemampuan perusahaan dalam menarik konsumen dan memenangkan pasar, yang berpotensi meningkatkan ROA. Penelitian ini menggunakan pendekatan kuantitatif dengan regresi linear untuk menguji pengaruh kedua variabel tersebut pada ROA. Hasilnya menunjukkan bahwa pendapatan memiliki pengaruh positif signifikan, sedangkan CSR memiliki pengaruh negatif signifikan terhadap ROA. Temuan ini diharapkan dapat menjadi acuan bagi perusahaan dalam merancang strategi untuk mencapai kinerja keuangan yang optimal.
The Effect of Inflation and Earnings Per Share On Profitability In BUMN Companies From 2019-2021 Pamungkas, Amos Haposan; Hutabarat, Francis; Ulyreke, James Slyvanus
Jurnal Ecoment Global Vol. 8 No. 3 (2023): Edisi Desember 2023
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jeg.v8i3.3748

Abstract

Abstract Investors, in general, evaluate a company's ability to generate profits based on current events, where the company's profit performance, earnings per share value and also inflation movements play an important role. BUMN is a state-owned company that has a large reach to society. The index that monitors the price performance of the best BUMN shares is the BUMN20 Index. Evaluations are carried out periodically on shares listed in the BUMN20 Index. The population in this study are companies listed on the BUMN20 Index listed on the Indonesia Stock Exchange (BEI) in 2019-2021 with a total of 20 companies. The sampling technique used, namely the purposive sampling method, is based on obtaining a sample that is able to represent the population, 60 research samples have been obtained. The variables of this research are inflation, earnings per share and profitability and will be measured using PSPP statistical software. The research results noted that there was an insignificant influence between inflation and profitability in BUMN20 index companies. Meanwhile, earnings per share were found to have a significant influence on state-owned companies from 2019-2021. The results of the F test simultaneously note that inflation and EPS have an effect on profitability.
Co-Authors Abigail Cantika Nainggolan Adriella Resmita Sunny Pardosi Agnes Zefanya Manalu, Bunga Alessandro Del Piero Riwu Andre Sihombing Andrea Sihotang, Yolanda Andriyani, Jesica Angeline Margaretha Aprilliani Hutajulu Arbino Sinaga Beriana Hotmaria Sinaga Bracha Mannuel Calvin Pebrian Zulkarnaen Caroline, Verawaty Cethy Sinaga Chatherine Marpaung Chelsea Michelle Malau Christian Sihotang Darwin Simanjuntak David Hutajulu Edison Sihotang Matanari Ell Bryan Timothy Ellen Simbolon Elsyeba A. Panjaitan Elzza Emelia Ginting Erlianny, Vivin Evi Agustina Br Perangin-Angin Fani Setianingrum Febri Andrian Lowel Naibaho Febricia Frontalin Kumendong Frischa Sitohang Frischa Sitohang Gerald Christian Tauran Girsang, Laverin Imelda Grace Orlyn Sitompul Gracia Naibaho Hariwibowo Nuryanto, Henokh Harlyn L. Siagian Harman Malau Harman Malau Hartono, Chelsea Aprillia Heddry Purba Herold Moody Manalu Hudson Junifer Malau Hutabarat, Mel Susilawati Hutagaol, Jenifer Hutajulu, Aprilliani Ibrani Saragi James Sylvanus Uly Reke James Sylvanus Ulyreke Jellyra Sihotang Jesica Andriyani Jhon Rinendy Joan Yuliana Hutapea Johan Manurung Jojor Marito Jonathan Hutahaean Joseph Andre Sinaga Judith Tagal Gallena Sinaga Kathleen Lowry Sinaga Krista Sinaga Leader Joy Lumbanraja Lenita Waty Leri Santoso Hutasoit Lorina Siregar Sudjiman Loviana Simarmata, Ruth Lubis, Santoso F. Majilang, Deanna Beryl Manullang, Shekinah Vitareyn Manurung, Christine Surya Manurung, Erly Nofriyanty Manurung, Vio Lolyta Marito, Jojor Sihol Maropen Simbolon Martcelina Utami Sinaga Mega Sari Meidy Lieke Karundeng Meysi BR Napitupulu Michelle Sabatamia Pardosi Mira, Jennifer Brooklin Nababan, Meli Julianty Permatasari Naibaho, Febri Andrian Lowel Naibaho, Novselyn Nainggolan, Abigail Cantika Nainggolan, Kelian Stephen Karuyan Naomi, Rut Novi Lamria Manurung Oktavianto, Dentar Oktri Veronika Sitanggang Pamungkas, Amos Haposan Pandiangan, Austin Alleyn Pangaribuan, Hisar Panggabean, Sartika Yuliani Pardosi, Habel Pardosi, Marissa Catherine Paul E. Sudjiman, Paul E. Pramesti, Larasati Anggun Pratama Marbun, Midian Puspitasari, Gladys Beatrice Angelia Ramdini, Sherly Fristylia Rani Sihotang Rebecca SIMANJUNTAK Remista Simbolon Reymand M. Hutabarat Richard Friendly Simbolon Riky Sai Maruli Rinaldi Siringoringo Ronny Buha Sihotang RUT NAOMI Ruth Christy Aritonang Sagala, Denovendri Douglas Sagala, Joyce Margaretha Samuel Hamonangan Aruan Samuel Parlindungan Silalahi Sartika Yuliani Panggabean Saut Rediman Situmorang Senjaya, Vianny Felicia Setiadi, Abigail Dwi Pangestu Shekinah Manullang Sherly Fristylia Ramdini Siagian, Vienzo Silalahi, Samuel Parlindungan Simanjuntak, Yuliana Efriani Kristianingsih Simbolon, Betaria Sinabutar Santa Monica Sinaga, Judith T. Gallena Sinaga, Samuel Pradinata Siregar, Lorina Sisobadodo Zendrato Sitanggang, Henry Sitanggang, Sondang Uli Susanti, Mila Tampubolon, Charles Johansen Living Stone Thalia Thalia Uli Ultni Manalu Ulyreke, James Slyvanus Valentine Siagian Verawaty Caroline Yasmin Ester Yasmin Ester Zakharia Sabatian Zendrato, Sisobadodo