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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 Jurnal Pengabdian kepada Masyarakat 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) E-Jurnal Akuntansi TSM 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 Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Akuntansi JIMEKA Jurnal Simki Economic
Francis Hutabarat
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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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PENGARUH EFEK LEVERAGE SEBAGAI PEMODERASI TERHADAP HUBUNGAN ANTARA RETURN ON EQUITY (ROE) DAN STRUKTUR MODAL Ramdini, Sherly Fristylia; Hutabarat, Francis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Research that can be done to study the relationship of return on equity to capital structure with Leverage dieminten period 2017-2018 Property Real Estate Subsector on the IDX. Secondary data retrieval is based on 14 units from the Property Real Estate sub-sector using Purposive Sampling techniques and related annual reports with the following company codes APLN, ASRI, KIJA, GAMA, BSDE, BKSL, CTRA, MYRX, SMDM, SMRA, LPCK, LPKR, BEST, and FATHER. The results of this study indicate that leverage has a good or positive relationship with the capital structure in the Real Estate and Property emintent for the period 2017-2018. While ROE does not have a relationship related to the Capital Structure of the emintent in Real Estate and Property listed on the IDX for the period 2017-2018
TRANSFORMASI BERBASIS DIGITAL PADA PETANI TANAMAN HIAS CIHIDEUNG PARONGPONG BANDUNG BARAT Heddry Purba; Francis Hutabarat; Joan Y. Hutapea; Ria Chaniago; Lenita Waty
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 9 (2026): Februari 2026
Publisher : Bajang Institute

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Abstract

This community service activity aims to encourage digital transformation among ornamental plant farmers in Cihideung Village, Parongpong District, West Bandung Regency, who have faced challenges in online marketing and digital literacy. The program is implemented through a partnership between the university, the Cihideung Village Government, and the Ornamental Plant Farmers Cooperative. Implementation methods include administrative coordination, focus group discussions (FGDs) to identify needs, development of the Astuti Flower Parongpong marketplace website, digital marketing training, and integration of a QRIS-based digital payment system. The results of the activity indicate an increase in farmers' ability to use digital platforms, manage product catalogs, and utilize social media for promotion. Quarterly evaluations noted an increase in online transactions and an expansion of market reach beyond the region. Key success factors were collaboration between parties and institutional support, while the main obstacles included limited infrastructure and consistent website management. This program serves as a pilot model for the development of an agriculture-based creative economy in the West Bandung region. Going forward, ongoing collaboration is expected to expand export access and strengthen the digital independence of Cihideung ornamental plant farmers.
PENGARUH GREEN ACCOUNTING, PERENCANAAN PAJAK, DAN MANAJEMEN ASET TERHADAP PROFITABILITAS PERUSAHAAN SMALL MIDDLE CAP DI BURSA EFEK INDONESIA Kaligis, Cecilia Chelsea; Hutabarat, Francis M; Simbolon, Richard Friendly
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/t46az566

Abstract

The purpose of this study is to determine the effect of green accounting, tax planning, and asset management on the profitability of small-to-middle-cap companies listed on the Indonesia Stock Exchange. Company data was obtained from company publications in financial reports accessible on the company website and the Indonesia Stock Exchange website for 20 small-to-middle-cap companies observed from 2021 to 2024. Green accounting, tax planning, and asset management were used as independent variables, while profitability was used as the dependent variable. Data analysis used regression analysis, hypothesis testing, descriptive analysis, and classical assumption testing. The results showed that green accounting and asset management significantly influenced profitability. However, tax planning did not. Simultaneously, operational variables significantly influenced the profitability of small-to-middle-cap companies listed on the IDX.
Pengaruh Penerapan ISO140001 Tingkat Resiko dan Likuiditas terhadap Profitabilitas Perusahaan Jasa dan Perhotelan di BEI 2019-2023 Nurdiani, Fuji; Hutabarat, Francis; Maruli, Riky Sai
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1540

Abstract

This study seeks to examine the influence of ISO 14001 implementation, risk level, and liquidity on the profitability of service and hotel companies listed on the Indonesia Index (BII) Exchange during the 2019–2023 period. The research applies a quantitative approach using multiple linear regression analysis. Research variables include the implementation of ISO 14001, risk level (DER), liquidity (CR), and profitability (ROA). The research sample consisted of 90 observations over five years. The findings indicate that collectively the three independent variables do not significantly influence profitability, as shown by a significance value of 0.089 (> 0.05). Individually, each independent variable also demonstrates no significant effect on profitability. Furthermore, the R² value of 0.0725 suggests that the model explains only 7.25% of the variation in profitability. These findings indicate that profitability is more influenced by other external and operational factors outside the research model.
Moderasi Interest Coverage Ratio Dalam Pengaruh Kinerja Keberlanjutan Terhadap Profitabilitas Perusahaan Indeks LQ45 Brishana Abigael; Francis Hutabarat; Grace Orlyn Sitompul
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.16271

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keberlanjutan terhadap profitabilitas perusahaan dengan Interest Coverage Ratio (ICR) sebagai variabel moderasi pada perusahaan yang tergabung dalam Indeks LQ45 di Bursa Efek Indonesia. Profitabilitas diukur menggunakan Net Profit Margin (NPM), sedangkan kinerja keberlanjutan diproksikan melalui indeks Global Reporting Initiative (GRI). Data yang digunakan merupakan data sekunder berupa laporan keuangan dan laporan keberlanjutan perusahaan selama periode pengamatan, dengan metode purposive sampling. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa kinerja keberlanjutan tidak berpengaruh signifikan secara langsung terhadap profitabilitas perusahaan. Sebaliknya, Interest Coverage Ratio berpengaruh positif dan signifikan terhadap profitabilitas, yang mengindikasikan bahwa kemampuan perusahaan dalam menutup beban bunga berperan penting dalam meningkatkan kinerja laba. Lebih lanjut, hasil uji moderasi menunjukkan bahwa ICR memoderasi hubungan antara kinerja keberlanjutan dan profitabilitas dengan arah negatif. Temuan ini mengindikasikan bahwa pada perusahaan dengan ICR tinggi, peningkatan pengungkapan keberlanjutan justru cenderung menekan profitabilitas, sementara pada perusahaan dengan ICR rendah, kinerja keberlanjutan berkontribusi positif terhadap profitabilitas. Penelitian ini menegaskan bahwa dampak kinerja keberlanjutan terhadap profitabilitas bersifat kondisional dan dipengaruhi oleh kondisi solvabilitas perusahaan.  
DETERMINAN HARGA SAHAM DITINJAU DARI AUDIT OPINION, AUDIT DELAY DAN PROFITABILITAS Panjaitan, Elsyeba A.; Hutabarat, Francis M.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 1 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i1.1079

Abstract

Penelitian ini ditujukan untuk mengidentifikasi determinan harga saham berdasarkan audit opinion, audit delay dan tingkat profitabilitas 25 perusahaan yang terdaftar di Indeks Pefindo 25. Metode penelitian ini dilakukan dengan mengumpulkan data seperti harga saham, audit delay, audit opinion setiap periode tahun sejak tahun 2018 hingga 2020 dengan total 75 data yang terkumpul. Penelitian ini menggunakan software e-views untuk menganalisis data secara statistik dengan menggunakan fixed effect model, common effect model, uji chow, hausmann test untuk menentukan hasil uji F, uji T dan koefisien determinasi. Hasil penelitian menerangkan bahwa tidak ditemukannya pengaruh antara audit opinion, audit delay secara parsial terhadap harga saham. Namun didapati profitabilitas berpengaruh terhadap harga saham. Lebih lanjut secara simultan ditemukan bahwa audit opinion, audit delay, dan profitabilitas berpengaruh terhadap harga saham.
Pengaruh Brand Equity terhadap Kepuasan Pelanggan di Sekolah Advent Purwodadi, Jawa Timur Manalu, Herold Moody; Hutabarat, Francis
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1539

Abstract

Education is widely regarded as a critical pathway to children’s future success, prompting parents and communities to invest in high-quality schooling. In a competitive context such as East Java, Indonesia, schools, including boarding institutions, increasingly adopt branding strategies to differentiate themselves and attract students. This study examines the effect of brand equity on customer satisfaction in the educational sector, using Purwodadi Adventist School as the research context. Brand equity was measured through five dimensions: brand awareness, perceived quality, brand association, brand loyalty, and brand assets, while customer satisfaction served as the dependent variable. A quantitative approach was applied, collecting data from 36 students and parents in 2025. Data analysis was conducted using Jamovi software, employing descriptive statistics, correlation analysis, regression analysis, t-tests, and F-tests to evaluate hypotheses. Results indicate that the overall brand equity model significantly predicts customer satisfaction (F = 115, p < .001, R² = 0.950). Among the five dimensions, perceived quality and brand assets had significant positive effects on satisfaction, whereas brand awareness, brand association, and brand loyalty did not show significant impacts. These findings highlight the importance of functional quality and intangible institutional reputation in shaping stakeholder satisfaction.
PENGARUH ENVIRONMENTAL MANAGEMENT SYSTEM TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Manueke, Mick Jovi Brucelee; Hutabarat, Francis; Sinaga, Judith Tagal Gallena
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3338

Abstract

Abstract: This research aims to analyze the influence of implementing the ISO 14001 Environmental Management System on Firm Value, with Corporate Governance as a moderating variable. Stakeholder theory is used as a theoretical foundation and emphasizes the importance for companies to consider the interests of stakeholders thru sustainability initiatives and corporate governance. The research method used is quantitative, with secondary data obtained from annual reports and sustainability reports. The research sample consists of fifteen banks included in the JKBank15 Index during the period from 2018 to 2024. Data analysis was conducted using descriptive statistics, regression with a moderating variable, and simple slope testing with the assistance of Jamovi software. The research results indicate that the Environmental Management System ISO 14001 has a positive and significant effect on Firm Value. Additionally, Corporate Governance also has a significant effect on PBV and is able to strengthen the influence of the Environmental Management System ISO 14001 on Firm Value. This finding suggests that Corporate Governance has a moderating effect that enhances the relationship between the Environmental Management System ISO 14001 and Firm Value. Therefore, high Corporate Governance standards and practices can strengthen the impact of implementing the Environmental Management System ISO 14001 on increasing Firm Value, while when the role of Corporate Governance is low, the influence of the Environmental Management System on Firm Value becomes insignificant.
THE EFFECT OF ENVIRONMENTAL MANAGEMENT SYSTEM ON FIRM PERFORMANCE WITH CAPITAL STRUCTURE AS MODERATING VARIABLE Sijabat, Destri Syeba Stevani; Hutabarat, Francis; Siagian, Harlyn
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3341

Abstract

This study aims to analyze the effect of Environmental Management Systems (EMS), measured through ISO 14001 certification, on Company Performance, measured by Return on Equity (ROE), with Capital Structure, measured by Debt to Equity Ratio (DER), as a moderating variable. Using secondary data from 36 manufacturing companies listed on the MNC-36 Index of the Indonesia Stock Exchange during the period 2018-2023, the analysis was conducted through moderation regression and a simple slope test. The findings show that SML has a significant positive effect on ROE, where DER moderates this relationship non-linearly: negatively at low DER levels (Estimate = -8.82, p < 0.001), insignificantly at average DER levels (Estimate = 1.36, p = 0.392), and positive at high DER levels (Estimate = 11.54, p< 0.001). These results are in line with Stakeholder Theory and Agency Theory, and provide practical implications for managers to optimize capital structure before implementing EMS.
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 Brishana Abigael 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 Y. Hutapea Joan Yuliana Hutapea Johan Manurung Jojor Marito Jonathan Hutahaean Joseph Andre Sinaga Judith Tagal Gallena Sinaga Kaligis, Cecilia Chelsea 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 Manueke, Mick Jovi Brucelee 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 Nurdiani, Fuji Oktavianto, Dentar Oktri Veronika Sitanggang Pamungkas, Amos Haposan Pandiangan, Austin Alleyn Pangaribuan, Hisar Panggabean, Sartika Yuliani Panjaitan, Elsyeba A. 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 Ria Chaniago 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 Sijabat, Destri Syeba Stevani 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