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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) JoEMS : Journal of Education and Management Studies COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal of Management and Digital Business 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 Journal of Applied Economics in Developing Countries 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 Akuntansi dan Bisnis Krisnadwipayana Jurnal Simki Economic
Francis Hutabarat
Universitas Advent Indonesia
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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DETERMINAN PENJUALAN DITINJAU DARI BIAYA PEMASARAN DAN IKLAN DAN PROMOSI PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 Jennifer Brooklin Mira; Herold Moody Manalu; Francis Hutabarat
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.3355

Abstract

Sales are the goal of every company, this study uses marketing costs and advertising and promotion as factors that influence sales in food and beverage sector companies on the Indonesia Stock Exchange. This research is quantitative and the research sample is 17 food and beverage companies on the Indonesia Stock Exchange from 2019-2022. The results showed that there was a significant influence between marketing costs and sales. The same thing is found that advertising and promotion have a significant effect on sales. Simutaneously found that both factors have significant results on sales.
Pengaruh Brand Equity terhadap Kepuasan Pelanggan di Sekolah Advent Purwodadi, Jawa Timur Herold Moody Manalu; Francis Hutabarat
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 Penerapan ISO140001 Tingkat Resiko dan Likuiditas terhadap Profitabilitas Perusahaan Jasa dan Perhotelan di BEI 2019-2023 Fuji Nurdiani; Francis Hutabarat; Riky Sai Maruli
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.
Green Accounting, Financial Distress, Kinerja Keuangan pada Harga Saham Brandon Tomasila; Harlyn L. Siagian; Francis M. Hutabarat
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i1.1013

Abstract

Harga saham merupakan salah satu indikator utama yang mencerminkan kesehatan dan prospek keberlanjutan suatu perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan green accounting, kondisi financial distress, serta kinerja keuangan terhadap pergerakan harga saham. Penelitian ini menggunakan metode kuantitatif dengan memanfaatkan data sekunder. Sampel penelitian terdiri dari 30 perusahaan yang terdaftar dalam indeks IDX-Growth 30 selama periode enam tahun, sehingga diperoleh total 180 pengamatan. Analisis regresi diterapkan untuk menguji hubungan antarvariabel, dan hasil menunjukkan bahwa green accounting, financial distress, dan kinerja keuangan secara signifikan memengaruhi harga saham perusahaan.
GREEN FINANCE, CASH FLOW, AND TAX AVOIDANCE: EVIDENCE FROM A DEVELOPING ECONOMY Gretward Melky Tsay; Francis Hutabarat; Harlyn L Siagian
Journal of Applied Economics in Developing Countries Vol 11, No 1 (2026): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v11i1.116019

Abstract

Green finance has emerged as a tool expected to increase transparency and reduce tax evasion, as the complexity of transactions in the banking sector creates significant opportunities for aggressive fiscal planning. However, there is still little concrete evidence demonstrating the relationship between the two. This study examines whether operational cash flow influences the relationship between green finance and tax avoidance in the Indonesian banking sector, where OJK Regulation No. 51/POJK.03/2017 mandates green finance but the consequences of its fiscal behavior are poorly understood. A group of 18 banks included in the Infobank15 Index was analyzed, resulting in 64 annual observations for the period 2021–2024. Green finance is measured as the proportion of environmentally oriented loans, operating cash flow is normalized by total assets, and the effective tax rate is used to indicate tax avoidance. Moderated regression analysis was performed using the Jamovi program. The results of the moderated regression analysis indicate that green financing does not have a significant direct effect on tax avoidance (β = 0.199, p = 0.330), while operational cash flow has a positive effect (β = 0.028, p = 0.001), with a negative interaction term (β = -0.094, p = 0.001). This indicates that operational cash flow moderates the relationship between green financing and tax avoidance. These results add to the literature on sustainable taxation, establish operational cash flow as an important boundary condition for green fiscal effects, and offer practical guidelines for regulators and bank management in building an environmentally friendly fiscal compliance framework.
PENGARUH GREEN ACCOUNTING, PERENCANAAN PAJAK, DAN MANAJEMEN ASET TERHADAP PROFITABILITAS PERUSAHAAN SMALL MIDDLE CAP DI BURSA EFEK INDONESIA Cecilia Chelsea Kaligis; Francis M Hutabarat; Richard Friendly Simbolon
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.
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

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

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.
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 Bonar Situmorang, Jeremi Bracha Mannuel Brandon Tomasila Brishana Abigael Calvin Pebrian Zulkarnaen Caroline, Verawaty Cecilia Chelsea Kaligis Cethy Sinaga Chatherine Marpaung Chelsea Michelle Malau Christian Sihotang Darwin Simanjuntak David Hutajulu Edison Sihotang Matanari Eleuwyaan, Petersina Fatrisya 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 Fuji Nurdiani Gerald Christian Tauran Girsang, Laverin Imelda Grace Orlyn Sitompul Gracia Naibaho Gretward Melky Tsay Hariwibowo Nuryanto, Henokh Harlyn L Siagian Harlyn L. Siagian Harlyn L. Siagian Harman Malau Hartono, Chelsea Aprillia Heddry Purba Herold Moody Manalu Hisar Pangaribuan Hudson Junifer Malau Hutabarat, Mel Susilawati Hutagaol, Jenifer Hutajulu, Aprilliani Ibrani Saragi James Sylvanus Uly Reke James Sylvanus Ulyreke Jellyra Sihotang Jennifer Brooklin Mira Jesica Andriyani Jhon Rinendy Joan Y. Hutapea 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 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 Mila Susanti Murib, Yolyna 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 Panggabean, Sartika Yuliani Panjaitan, Elsyeba A. Pardosi, Habel Pardosi, Marissa Catherine Paul Eduard Sudjiman 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 Rolyana Ferinia Pintauli 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, Samuel Pradinata Sisobadodo Zendrato Sitanggang, Henry Sitanggang, Sondang Uli Tampubolon, Charles Johansen Living Stone Thalia Thalia Tomasila, Brandon Uli Ultni Manalu Ulyreke, James Slyvanus Valentine Siagian Verawaty Caroline Yasmin Ester Yasmin Ester Zakharia Sabatian Zendrato, Sisobadodo Zipora Marbun