Article Per Year (5 Year)
p-Index From 2021 - 2026
12.564
P-Index
This Author published in this journals
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 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 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
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

Published : 134 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 134 Documents
Search

 10   11   12   13   14 
Green Accounting, Financial Distress, Kinerja Keuangan pada Harga Saham Tomasila, Brandon; Siagian, Harlyn L.; Hutabarat, Francis M.
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.
Pengaruh pelatihan dan kompensasi terhadap kinerja karyawan PT Mpaigelah Murib, Yolyna; Karundeng, Meidy Lieke; Hutabarat, Francis
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 9 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/fairvalue.v8i9.6151

Abstract

Permasalahan mengenai produktivitas pegawai yang belum maksimal menjadi fokus utama bagi perusahaan dalam menghadapi tuntutan efisiensi dan mutu pekerjaan. Riset ini bertujuan untuk mengkaji dampak dari program pengembangan (pelatihan) dan pemberian imbalan (kompensasi) terhadap performa pegawai di PT Mpaigelah. Metode yang dipakai adalah kuantitatif dengan rancangan eksplanatori, pendekatan korelasional, serta dilengkapi dengan deskripsi faktual. Populasi riset adalah seluruh pegawai PT Mpaigelah, dengan 38 orang sebagai responden. Pengambilan data menggunakan kuesioner terstruktur berskala Likert lima poin. Variabel yang dikaji adalah pelatihan, kompensasi, dan kinerja pegawai. Teknik analisis data memanfaatkan Partial Least Squares – Structural Equation Modeling (PLS-SEM) berbantu software SmartPLS melalui evaluasi outer model dan inner model. Temuan riset mengungkapkan bahwa pelatihan memberikan dampak positif dan signifikan terhadap kinerja pegawai, sementara kompensasi tidak menunjukkan pengaruh yang berarti. Hal ini menandakan bahwa pelatihan memiliki peran yang lebih krusial dibandingkan kompensasi dalam mendongkrak produktivitas pegawai. Karena itu, perusahaan disarankan untuk mempertajam kualitas program pelatihan sekaligus meninjau ulang sistem imbalan agar lebih berdampak pada peningkatan kinerja.
Peran fitur virtual try-on dan ulasan pelanggan online dalam meningkatkan niat beli konsumen: Studi pada produk lipstik Maybelline di Shopee Marbun, Zipora; Purba, Heddry; Hutabarat, Francis
Journal of Management and Digital Business Vol. 6 No. 1 (2026): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v6i1.2887

Abstract

This study examines the influence of the virtual try-on feature framed within the Unified Theory of Acceptance and Use of Technology (UTAUT) and online customer reviews on consumers' purchase intention toward Maybelline lipstick on Shopee. A quantitative approach was employed, with data collected from 114 active Shopee users in Parongpong District, West Bandung Regency. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that effort expectancy, performance expectancy, and online customer reviews have a positive and significant influence on purchase intention in the context of using the virtual try-on feature on the Shopee platform. Of the three variables examined, online customer reviews were identified as the dominant factor influencing consumers' purchase intention. These findings indicate that integrating augmented reality technology via the virtual try-on feature, supported by a credible customer review system, can reduce consumer uncertainty and enhance consumer confidence when purchasing cosmetic products online. This study provides practical implications for e-commerce platforms and cosmetic companies, particularly in optimizing interactive digital features and strengthening customer review management systems as strategies to enhance consumers' purchase intention in online marketplaces.
Financial, Governance, and Sustainability Determinants of Stock Price in an Emerging Market: Evidence from Indonesian Listed Firms Hutabarat, Francis
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16692

Abstract

This study examines whether financial, governance, and sustainability variables explain stock price variation in an emerging-market setting. Building on valuation theory and recent environmental, social, and governance research, the study integrates firm size, board gender diversity, profitability, shareholders’ equity ratio, price-earnings ratio, and environmental management systems into a single empirical framework to explain stock price. The study uses secondary data analyzed in Jamovi through hierarchical linear regression. Based on the reported final-model degrees of freedom, the sample comprises 132 firm-year observations from Indonesian listed firms. The findings show that the final model is statistically significant and explains 20.09% of stock-price variation. Profitability is the strongest positive determinant of stock price, while environmental management systems and several board gender diversity categories are negatively associated with stock price. Firm size, shareholders’ equity ratio, and price-earnings ratio are not statistically significant in the full model. The study contributes by integrating conventional financial drivers with governance and sustainability variables in one framework for an emerging market, where prior studies often examine these factors separately. Practically, the results suggest that investors in Indonesia continue to price profitability more strongly than governance or sustainability signals, while firms may still face short-term valuation penalties when sustainability investments or board restructuring are not yet fully appreciated by the market.
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 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 Marbun, Zipora Marito, Jojor Sihol Maropen Simbolon Martcelina Utami Sinaga Mega Sari Meidy Lieke Karundeng Meysi BR Napitupulu Michelle Sabatamia Pardosi Mira, Jennifer Brooklin Murib, Yolyna 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 Tomasila, Brandon Uli Ultni Manalu Ulyreke, James Slyvanus Valentine Siagian Verawaty Caroline Yasmin Ester Yasmin Ester Zakharia Sabatian Zendrato, Sisobadodo