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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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PENGARUH PENERAPAN SISTEM E-FILING, KUALITAS TEKNOLOGI INFORMASI TERHADAP TINGKAT KEPATUHAN PAJAK Fani Setianingrum; Francis Hutabarat; Heddry Purba
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): 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/costing.v7i6.12590

Abstract

Pajak adalah kewajiban finansial yang harus dibayarkan kepada pemerintah oleh wajib pajak, dan hal ini dilakukan untuk memenuhi kebutuhan dan kesejahteraan masyarakat. Pengetahuan perpajakan digunakan sebagai penilaian untuk mengukur pemahaman wajib pajak tentang peraturan perpajakan dan perubahan ketentuan pajak. Tujuan dari penelitian ini adalah untuk mengeksplorasi bagaimana penerapan e-filing dan kualitas teknologi informasi dapat meningkatkan kepatuhan wajib pajak di Universitas Advent Indonesia dan Masyarakat sekitar parongpong. Penelitian ini melibatkan 78 responden yang diberikan kuesioner secara online dengan menggunakan pendekatan kuantitatif, yang menggunakan metode sampel probability dengan teknik random sampling untuk pengumpulan data. Penelitian ini menunjukkan bahwa wajib pajak merasa lebih mudah dalam memenuhi kewajiban perpajakannya, terutama dengan menggunakan e-filing yang dianggap lebih efisien. Hasil lainnya menunjukkan bahwa teknologi informasi berpengaruh signifikan terhadap tingkat kepatuhan wajib pajak. Berdasarkan hasil penelitian yang menunjukkan bahwa penerapan e-filing dengan adanya moderasi dari teknologi informasi berpengaruh signifikan terhadap Tingkat kepatuhan pajak.
THE MEDIATING EFFECT OF RETURN ON EQUITY ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND STOCK PRICE Hutabarat, Francis; Andrea Sihotang, Yolanda
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.617 KB) | DOI: 10.29407/jae.v5i3.14502

Abstract

This study aims to determine whether it has the effect of Effective Tax Rate (ETR) on stock prices and Return On Equity (ROE) on stock prices. This study uses financial data obtained in annual reports and financial statements of 15 banks from 2014 - 2018. The research sample uses data from 15 Indonesian banks that have codes consisting of BBCA, AGRO, BBNI, BBKP, BBTN, BBRI, BDMN, BBYB, BJTM, BJBR, BNGA, BMRI, PNBM, MCOR, and INPC. Data analysis using t test, F statistical test, determination test and regression analysis. The results of this study indicate that Tax Avoidance has no effect on stock prices. However, with the mediating variable Return On Equity with significant result it shows that ROE fully mediates the relationship between tax avoidance and stock prices.
Pengaruh Implementasi Teknologi Baru Terhadap Kinerja Karyawan di Erafone Store Bandung Hariwibowo Nuryanto, Henokh; Hutabarat, Francis; Lieke Karundeng, Meidy
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/8r42q696

Abstract

Memasuki era digital, perubahan teknologi menjadi tantangan besar bagi organisasi, terutama bagi karyawan yang terbiasa dengan cara kerja tradisional. Penelitian ini bertujuan untuk mengeksplorasi dampak penerapan teknologi baru terhadap kinerja karyawan di Erafone Bandung. Metode penelitian yang digunakan adalah kuantitatif dengan desain korelasional, di mana hubungan antara dua variabel, yaitu Implementasi Teknologi Baru dan Kinerja Karyawan, dianalisis. Populasi penelitian mencakup karyawan dari lima store Erafone di Bandung, dan data dikumpulkan melalui kuesioner yang dibagikan kepada minimal 50 responden. Kuesioner ini dirancang untuk mengevaluasi berbagai aspek terkait pengaruh teknologi baru terhadap produktivitas dan adaptasi karyawan. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan program IBM SPSS versi 26, untuk menguji hipotesis yang telah dirumuskan. Penelitian ini diharapkan dapat memberikan gambaran yang jelas mengenai hubungan antara teknologi baru dan kinerja karyawan, serta tantangan yang mungkin dihadapi selama proses penerapan teknologi di lingkungan kerja. Hasil penelitian menunjukkan bahwa implementasi teknologi baru berpengaruh signifikan terhadap kinerja karyawan di toko Erafone Bandung, dengan pengaruh sebesar 51%. Disarankan agar toko Erafone terus meningkatkan implementasi teknologi baru untuk mendukung kinerja karyawan, serta penelitian lanjutan dapat mengeksplorasi variabel atau lokasi yang berbeda.
Pengaruh Green Service Quality Terhadap Customer Satisfaction Di Kawasan Wisata Pulau Mursala, Sibolga Loviana Simarmata, Ruth; Hutabarat, Francis; Malau, Harman
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/db3kzv19

Abstract

Tujuan Penelitian ini hendak melihat green service quality dari kawasan pariwisata dan pengaruhnya terhadap customer satisfaction di kawasan wisata Pulau Mursala, Sibolga. Bisnis pariwisata tidaklah mudah, alam yang indah tidak sebegitusaja dibiarkan tanpa harus dipelihara dan dijaga. Kawasan pariwisata harus peduli pada lingkungan pariwisata dan sekitarnya. Penelitian ini menggunakan kuesioner dalam pengambilan data dan didapati 78 sampel penelitian. Analisa statistic menggunakan analisa regresi linear. Hasil penelitian menunjukkan bahwa ada pengaruh yang signifikan antara Green Service Quality terhadap Customer Satisfaction di Kawasan Wisata Pulau Mursala, dilihat dari nilai t-hitung 17,55 dan nilai signifikansi 0,000 < 0.05. Hal ini berarti Ha diterima dan Ho ditolak.  Dengan demikian hasil positif dan signifikan ini berarti dengan meningkatnya Kualitas Pelayanan maka dapat meningkatkan kepuasan konsumen Kawasan Wisata Pulau Mursala di Sibolga.
INVESTMENT OPPORTUNITY SET AND CAPITAL STRUCTURE ON STOCK RETURN WITH PROFITABILITY AS THE CONTROL VARIABLE: AN EVIDENCE OF BANK COMPANIES IN INFOBANK15 Michelle Sabatamia Pardosi; Francis M. Hutabarat
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.105-114

Abstract

The purpose of this study aimed to look at the effect of the Investment Opportunity Set and Capital Structure on Stock Return with Profitability as the control variable at bank companies that are listed in INFOBANK15. The sampling is used is purposive sampling. The sample that are collected is from 8 out of 15 bank companies listed in INFOBANK15 from year 2014-2018. Analysis data is done using the descriptive statistic, correlation, significant test, and linier regression analysis. Investment Opportunity Set using the CAPBVA proxy and Capital Structure using the Debt to Equity Ratio with Profitability as the variable control using the Return on Asset ratio. The result shows that Investment Opportunity Set, Capital Structure and Return on Asset have a significant effect on Stock Return. This shows that the performance of the company can have an effect on investment decisions on investors in the banks studied.
THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD Zakharia Sabatian; Francis M. Hutabarat
Jurnal Akuntansi Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.3.231-244

Abstract

Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many investors are interested in the company. Therefore, this study aims to examine the influence of the Fraud Triangle factor in detecting fraudulent financial statements. The object of this study uses the financial statements of the Cigarettes and Cosmetics subsectors that are listed on the Indonesia Stock Exchange in the period 2016-2018. This study uses thirty sample data using purposive methods based on criteria. Data analysis using logistic linear regression analysis. The results showed that Rationalization had a significant effect on financial statement fraud. Meanwhile, Financial Stability, External Pressure, Personal Financial Need, Financial Targets, Ineffective Monitoring, Nature of Industry have no significant effect on financial statement fraud.Keywords: Fraud, Pressure, Opportunity, Rationalization, Financial Statement Fraud
Pengaruh Penerapan Green Accounting, dan Audit Internal terhadap Kinerja Perusahaan (Studi pada Perusahaan Pertambangan yang terdaftar di Bei 2020-2023) Pandiangan, Austin Alleyn; Siregar Sudjiman, Lorina; M.Hutabarat, Francis
Journal of Management and Bussines (JOMB) Vol 6 No 6 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i6.13384

Abstract

This study aims to examine the impact of Green Accounting implementation and the role of internal audits on corporate performance, specifically focusing on mining companies listed during the 2020-2023 period. Using a purposive sampling method, the study analyzes 140 observations derived from 35 companies. This approach effectively explores information related to the disclosure of the GRI Index in sustainability reports and the background of internal audits as stated in companies' annual reports. Corporate performance is measured using Return on Assets (ROA) as the primary indicator. The analysis method applied is quantitative. The findings reveal that Green Accounting has a significant positive impact on ROA. Meanwhile, the impact of internal audits on ROA is positive but not statistically significant. Overall, the analysis of the effects of Green Accounting and internal audits on ROA indicates a significantly positive relationship. This study seeks to explore how Green Accounting practices and the role of internal audits with an accounting background influence corporate financial performance through the examination of financial reports. Keywords: Corporate Performance, Green Accounting, Internal Audit
Pengaruh Akuntansi Hijau, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Nilai Perusahaan (The Influence of Green Accounting, Managerial Ownership, and Institution Ownership on Firm Value) Sitanggang, Sondang Uli; Hutabarat, Francis M.; Simbolon, Richard Friendly
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1439

Abstract

This study aims to analyze how company value is affected by green accounting, management ownership, and institutional ownership. To achieve this goal, the population for this study was taken from the reports of companies listed in the Sri Kehati index and sampled by the purposive sampling method. Data was obtained from the annual financial statements of companies in the period 2018 to 2022. This study uses a descriptive research design with the help of SmartPLS software version 3.0. The results of this study show that green accounting has a significant and positive effect on company value, while institutional and managerial ownership has a significant and negative effect on company value.
The Effect of Corporate Governance, Green Accounting and Leverage on Company Profitability on Pefindo I-Grade Index Setiadi, Abigail Dwi Pangestu; Hutabarat, Francis M.; Sinaga, Judith T. Gallena
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1415

Abstract

Profitability plays an important role in reflecting a company's performance in generating profits. Therefore, this study was conducted to demonstrate the effects of corporate governance, green accounting, and leverage on company profitability. This study utilizes a quantitative approach with secondary data. The research population comprises companies listed on the Pefindo I-Grade Index. The sample size is 30 companies over a 5-year period, resulting in 150 samples. Over a period of five years, data was collected from various companies, resulting in a total of 150 samples. A regression analysis was conducted, and the findings from this test indicate that corporate governance and green accounting do not have impact on company profitability, whereas the leverage ratio has a negative and significant effect on company profitability.
THE EFFECT OF THE USE OF GAMIFICATION E-LEARNING ON EMPLOYEE ENGAGEMENT, JOB PLEASURE, AND JOB SATISFACTION IN THE BANKING SECTOR Girsang, Laverin Imelda; Purba, Heddry; Hutabarat, Francis
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (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.v7i6.13239

Abstract

The impact of gamification e-learningon banking employees' engagement, enjoyment,and job satisfaction is the focus of this study. Many businesses are turning to e-learningto improve access and flexibility of training due to the changing digital work environment triggered by the COVID-19 pandemic. This research focuses on how gamification e-learningaffects employee engagement, enjoyment at work, and job satisfaction—byconducting a quantitative study by distributing questionnaires to 114 Standard Chartered Bank employees, selected using probability sampling method through random sampling technique. The positive relationship between e-learning gamificationand the three variables was processed on the SEM-PLS version 3.2.9 application. As a result of this study, gamification e-learningcan significantly increase employee engagement, enjoyment at work,and job satisfaction and has a positive influence. Therefore, this study is expected to inform organizations about the importance of the gamification approach in employee training.
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