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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
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The Effect Of Leadership On Employee Performance With Work Motivation And Organizational Culture As Intervening Variables (Case Study At PT Agung Solusi Trans) Edison Sihotang Matanari; Francis Hutabarat
Cakrawala Repositori IMWI Vol. 6 No. 4 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i4.414

Abstract

This study aims to analyze the influence of leadership on employee performance with work motivation and organizational culture as intervening variables. Data collection uses a quantitative method by distributing questionnaires to employees within PT Agung Solusi Trans. Data collection was obtained by incidental sampling through questionnaires directly to 220 employees, namely the study population and found a sample of 111 respondents. The results of the study show that: leadership has no significant effect on employee performance, work motivation has no significant effect on employee performance, organizational culture has a positive and significant effect on employee performance, leadership has a positive and significant effect on employee motivation, Leadership has a positive and significant effect on organizational culture.
Valuasi Saham Dan Pengambilan Keputusan Investasi Masa Covid : Perbandingan DDM, PBV DAN PER Dengan RMSE Frischa Sitohang; Francis Hutabarat
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.12213

Abstract

A B S T R A C TIn 2020, when COVID-19 hit Indonesia, many companies had their operations disrupted, resulting in a decline in the value of the rupiah. The issue that occurred as a result of COVID-19 caused problems for people who borrowed from banks and decreased demand for insurance. Therefore, this study aims to analyze the intrinsic value of each share in the banking sub-sector and insurance sub-sector listed on the Indonesia Stock Exchange so that it can assist investors in choosing and making decision which stocks to buy and which shares to sell. The methods used in this study are the dividend discount model, price to book value, and price earning ratio. Different test analysis with an independent sample T-test The RMSE test is used to predict the accuracy of the model. The sampling technique used was a purposive sampling. The results of this study indicate that stocks that have low prices are recommended to be purchased in the banking subsector, namely BBNI, BJBR, BJTM, BMRI, BNGA, BNII, and SDRA, and in the insurance subsector, namely ASBI, ASDM, ASRM, LPGI, PNIN, and TUGU. The results of the independent sample T-test analysis stated that with the DDM and PER methods, there was a significant difference between the valuation values of banking and insurance stocks, and with the PBV method, there was no significant difference. With the RMSE test, the results showed a more accurate approach using the DDM method.Keywords: Stock valuation, Dividend Discounted Model, Price to Book Value, Price Earning Ratio, Indonesia Stock ExchangeA B S T R A KPada tahun 2020, Covid-19 telah melanda Indonesia, banyak perusahaan yang terganggu operasionalnya dan mengakibatkan turunnya nilai rupiah. Isu yang terjadi akibat Covid-19 ini menimbulkan masalah bagi masyarakat yang meminjam dibank serta permintaan asuransi yang menurun. Olehkarena itu, penelitian ini bertujuan untuk menganalisa Nilai Instrinsik dari setiap saham pada Subsektor Perbankan dan Subsektor Asuransi yang terdaftar di Bursa Efek Indonesia agar dapat membantu investor dalam memilih dan mengambil keputusan saham mana yang layak dibeli dan saham mana yang harus dijual. Metode yang digunakan dalam penelitian ini adalah Dividend Discounted Model, Price to Book Value, dan Price Earning Ratio. Analisis uji beda dengan Independent sample T-Test. Uji RMSE digunakan untuk prediksi keakuratan model. Teknik pengambilan sampel menggunakan purposive sampling. Hasil Penelitian ini menunjukkan bahwa saham dengan harga murah dan disarankan untuk dibeli pada subsektor perbankan yaitu dan BBNI, BJBR, BJTM, BMRI, BNGA , BNII, and SDRA, dan pada subsektor asuransi yaitu ASBI, ASDM, ASRM , LPGI, PNIN, and TUGU. Hasil analisis Independent sample T-Test menyatakan bahwa dengan metode DDM dan PER terdapat perbedaan yang signifikan antara nilai valuasi saham perbankan dan asuransi dan dengan metode PBV tidak terdapat perbedaan yang signifikan, dengan uji RMSE hasil menunjukkan pendekatan yang lebih akurat dengan menggunakan metode DDM.Kata Kunci: Valuasi Saham, Dividend Discounted Model, Price to Book Value, Price Earning Ratio, Bursa Efek Indonesia
PENGARUH TINGKAT HUTANG DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PADA INDEKS INFOBANK15 Martcelina Utami Sinaga; Francis Hutabarat
Jurnal Ekonomis Vol 16 No 1 (2023): EKONOMIS : April 2023
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v16i1.3211

Abstract

This study aims to determine the effect of debt levels (DER) and profitability (ROA) on tax aggressiveness (ETR). The population in this study was obtained using the proposive sampling method for banks in the Infobank Index15 during the 2020-2021 period. There were 28 research samples because 1 bank found incomplete data processing. Statistical analysis using the SPSS application tool in carrying out correlation coefficient analysis, descriptive statistics, determination test, F test, t test, and linear regression analysis. The results showed that the debt level variable had a significant effect and profitability had no significant effect on tax evasion with a regression coefficient of 0.01 and 0.69 respectively and a significance level of 0.017 and 0.421 respectively at the 5% significance level.
PENGARUH GENDER, RISK PREFERENCES DAN PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMUNIKASI (TIK) TERHADAP KEPUTUSAN INVESTASI Lenita Waty; Grace Orlyn Sitompul; Francis Hutabarat
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 9, No 1 (2023): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v9i1.6955

Abstract

As a result of the post-pandemic economic downturn, many people have lost a significant portion of their wealth. The right investment decision is required to get out of this mess. One way to recoup depreciating assets is through investment choices that vary depending on factors such as the investor's risk tolerance and level of digital literacy. The research in this article aims to shed light on how gender, risk aversion, and the use of ICT all play a role in financial investment choices. In this investigation, a questionnaire served as the research tool of choice. A total of 239 Indonesian professionals participated in this study. SPSS 26.0 statistics were used for this study. This study employs a variety of statistical tests and measures of correlation and independence to determine its findings. The study found that the demographic factors of gender, Risk Preferences, and the use of ICT all together significantly affect investment decisions and that the use of ICT itself partially significantly affects investment decisions.     
The effect of tunneling incentives and taxes on the indication of transfer pricing in LQ-45 companies for the 2019–2021 period Ruth Christy Aritonang; Francis M. Hutabarat
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4347

Abstract

The aim of this research is to find the effect of tunneling incentives and taxes on indications of carrying out transfer pricing in LQ-45 companies for the 2019–2021 period. Transfer pricing is used as the dependent variable, and tunneling incentives and taxes are used as the dependent variables. The sample of this research is LQ-45 companies indexed on the Indonesia Stock Exchange. There were 40 LQ-45 companies in the 2019–2021 observation year, with purposive sampling used to produce 120 samples under observation. Tunneling incentives were found to have an effect on transfer pricing decisions, while the tax variable had no effect on transfer pricing decisions.
Pengaruh Kesadaran Merek Dalam Menentukan Niat Pelanggan Dan Perilaku Pembelian Francis Hutabarat
CogITo Smart Journal Vol. 10 No. 1 (2024): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v10i1.659.553-565

Abstract

The pervasive influence and evolution of social media continue to reshape societal dynamics. Accordingly, the current study endeavors to scrutinize whether brand awareness (BA), brand knowledge (BK), and brand preference (BP) serve as independent variables influencing customer intention (CI), with Purchase Decision (PD) serving as the dependent variable with CI as mediating factor in the relationship between BA, BK, BP, and PD. Against the backdrop of the Shopee marketplace, the study was conducted through a survey targeting Shopee customers specifically generation Z or millennials who had a history of purchasing or frequent platform usage in West Java, Indonesia. The quantitative dataset was compiled from responses provided by 91 participants, employing purposive sampling technique, the collected data were subjected to Structural Equation Modeling (SEM) using SmartPLS software for analysis. The outcomes indicated that BA and BK had insignificant effects on CI and PD. Conversely, BP demonstrated a significant and positive influence on customer intention and purchase decision. Moreover, the analysis revealed that CI acts as a significant mediator between BP and purchase decision. Thus, leveraging social media can augment brand preference, with an associated increase in customer intention leading to heightened purchase decisions. These findings furnish valuable insights to businesses, aiding them in making informed decisions regarding the selection of the most suitable social media strategy.
Pengaruh Profitabilitas, Dividend Payout Ratio, Dan Nilai Perusahaan Terhadap Harga Saham Pada Perusahaan Sektor Financial Pada Tahun 2018-2021 Frischa Sitohang; Francis Hutabarat; Judith Tagal Gallena Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9339

Abstract

At the beginning of 2020, COVID-19 was officially declared a pandemic that hit Indonesia and had an impact on the company's revenue and profitability. Operational activities and production were limited, thus threatening the company. However, amidst the issues occurring within the industry, which experienced a decline due to COVID-19, banking profit margins increased in Indonesia. Therefore, the aim of this research is to find out whether share prices are influenced by profitability variables such as return on equity, dividend payout ratio, and company value with price earnings ratio in the financial sector on the Indonesia Stock Exchange in 2018–2021. The population in this case is all publicly traded companies listed on the Indonesia Stock Exchange in 2018–2021, with a sample selection technique using purposive sampling. The method used in this research is to carry out descriptive test analysis, correlation tests, determination tests, F tests, and multiple regression tests with partial results. Share prices are not influenced by profitability as measured by return on equity, and partially, share prices are not influenced by dividend payout ratio. Partially, share prices are not influenced by the price-earning ratio, so profitability, dividend payout ratio, and price-earning ratio do not significantly influence share prices.
Pengaruh CAR, BOPO, ROA dan BI RATE terhadap NPL Bank Adriella Resmita Sunny Pardosi; Francis Hutabarat; Harlyn Siagian
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.9087

Abstract

This research aims to evaluate the impact of Capital Adequacy Ratio (CAR), Operational Expenses on Operating Income (BOPO), Return on Assets (ROA), and BI Rate on Non-Performing Loans (NPL) of Banks in Indonesia from 2019 to 2021. Method used is panel regression analysis with data from the financial reports of 43 banks published by the Financial Services Authority (OJK). The sample includes banks that are listed on the Indonesian Stock Exchange and have complete data for that period. The research results show that CAR does not have a significant influence on bank NPL, indicating that the availability of bank capital does not significantly influence the level of bank non-performing loans. On the other hand, BOPO has an effect on bank NPLs, where high operational costs and low operating income tend to increase the bank's level of non-performing loans. ROA also does not have a significant effect on bank NPL, indicating that the rate of return on bank assets does not substantially influence the level of bank non-performing loans. However, the BI Rate has a significant influence on bank NPLs, indicating that Bank Indonesia's benchmark interest rate (BI Rate) has a significant impact on the level of bank non-performing loans. In conclusion, the research emphasizes the importance of managing operational efficiency and paying attention to changes in the BI Rate to control credit risk and maintain a healthy NPL level. Keywords: CAR, BOPO, BI RATE, NPL, ROA
Pengaruh Work From Home terhadap Work Life Balance dengan Disiplin Kerja sebagai Variabel Intervening pada Masa Pandemi Covid-19 Calvin Pebrian Zulkarnaen; Francis Hutabarat
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.9403

Abstract

This research aims to understand the effect of working from home on the balance between work and personal life (work-life balance) among workers in Indonesia, by considering work discipline as an intervening variable. This research uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the hypothesis, due to the speculative nature of this research. Testing was carried out using SmartPLS 3.0 software. The research results show that working from home does not significantly affect the balance between work and personal life of employees. However, this study found that working from home can improve work discipline, which in turn can contribute to achieving balance between work and personal life. In conclusion, although working from home does not directly result in a balance between work and personal life, efforts to improve work discipline can be an effective strategy in achieving goals. Keywords: Work Discipline, Work From Home, Work Life Balance
ANALISA PENGARUH INTERNAL MARKETING, BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA PADA PT. TRANS BERJAYA KHATULISTIWA Alessandro Del Piero Riwu; Joan Yuliana Hutapea; Francis M. Hutabarat
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.1073

Abstract

This research aims to determine the influence of Internal Marketing and Organizational Culture on the level of Job Satisfaction at PT. Trans Berjaya Khatulistiwa. The research method used was quantitative, with sampling carried out using non-probability sampling techniques and involving 54 respondents who filled out questionnaires. The research results show that both Internal Marketing and Organizational Culture have a partially positive and significant influence on Job Satisfaction. Overall, these two variables also have a positive and significant influence simultaneously on Job Satisfaction. The coefficient of determination value reached 67.3%. This shows that 67.3% of decisions are influenced by Internal Marketing and Organizational Culture while the remaining 32.7% is influenced by other unknown variables. Key words: Internal Marketing, Organizational Culture, Job Satisfaction
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