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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH JEA17: Jurnal Ekonomi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business Distribusi Journal of Education and Instruction (JOEAI) JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Jurnal Mantik JURNAL EKSBIS JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Bisnis Dan Kajian Strategi Manajemen Revitalisasi : Jurnal Ilmu Manajemen Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Journal of Telenursing (JOTING) Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) International Journal of Business, Law, and Education Edunomia : Jurnal Ilmiah Pendidikan Ekonomi INOVATIF: Jurnal Penelitian Pendidikan, Agama, dan Kebudayaan Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Journal Transformation of Mandalika Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) E-Jurnal Akuntansi TSM Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Moneter : Jurnal Keuangan dan Perbankan Jurnal Ekonomis Jurnal Multidisiplin Sahombu Klabat Accounting Review Jurnal Akademi Akuntansi Indonesia Padang Jurnal Penelitian Akuntansi
Harlyn L. Siagian
Universitas Advent Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Social Sciences Other

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Beban Kerja dan Fleksibilitas Kerja Terhadap Kepuasan Kerja dengan Motivasi sebagai Pemediasi Tetty H Sitorus; Harlyn L Siagian
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6558

Abstract

The research aims to examine the effect of workload and work flexibility on job satisfaction, with motivation as a mediator. The research method uses qualitative with an explanatory approach. The results showed that workload and motivation had a positive effect on job satisfaction, but work flexibility had no effect on job satisfaction. Workload and work flexibility influence motivation. if it is mediated by motivation then workload does not affect job satisfaction but Job Flexibility influences job satisfaction. Simultaneous tests show that Workload and Work Flexibility have a positive effect on Job Satisfaction mediated by motivation. So to achieve the targets that have been set, the company assigns workload to employees. However, heavy workloads can affect employees' physical and emotional well-being. In conclusion, companies need to set work standards and provide work flexibility to increase employee job satisfaction. Employee job satisfaction is very important because it will affect their performance. One aspect that can increase job satisfaction is motivation. Keywords: Workload, Work Flexibility, Job Satisfaction, Motivation
ANALISIS PENGARUH RASIO KEUANGAN EARLY WARNING SYSTEM TERHADAP TINGKAT SOLVABILITAS Yetshi Otchika Simbolon; Harlyn L Siagian
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

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

Abstract

Tingkat solvabilitas merupakan hal penting yang harus diperhatikan pada perusahaan asuransi. Penelitian ini dilakukan untuk mengukur seberapa besar pengaruh rasio keuangan early warning system yang diproksikan rasio likuiditas, rasio beban klaim, rasio pertumbuhan premi, rasio kecukupan dana terhadap tingkat solvabilitas perusahaan asuransi yang diproksikan dengan rasio risk based capital (RBC). Populasi yang digunakan dalam riset ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan metode purposive sampling maka didapati ada sebanyak 10 perusahaan dengan empat tahun pengamatan sehingga diperoleh data sampel sebanyak 40 data. Teknik analisa data yang digunakan menggunakan statistik deskriptif, uji asumsi klasik, koefisien determinasi, uji signifikan F, uji signifikan t dan analisa regresi linear berganda. Hasil penelitian membuktikan bahwa secara simultan pengaruh rasio keuangan early warning system yang diproksikan rasio likuiditas, rasio beban klaim, rasio pertumbuhan premi, rasio kecukupan dana berpengaruh signifikan terhadap tingkat solvabilitas dengan nilai signifikansi (0,000 < 0,05). Namun secara parsial rasio likuiditas berpengaruh negatif signifikan terhadap tingkat solvabilitas dengan signifikansi (0,000 < 0,05), rasio beban klaim tidak berpengaruh terhadap tingkat solvabilitas dengan signifikansi (0,319 > 0,05), rasio pertumbuhan premi tidak berpengaruh terhadap tingkat solvabilitas dengan signifikansi (0,689 > 0,05), dan rasio kecukupan dana berpengaruh positif signifikan terhadap tingkat solvabilitas dengan signifikansi (0,020 < 0,05).
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 FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BEI TAHUN 2016-2020 Siburian, Teddy Megido; Siagian, Harlyn L.

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.746 KB) | DOI: 10.31955/mea.v5i2.1045

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial Distress, Ukuran Perusahaan dan Kepemilikan Institusional terhadap Tax Avoidance pada Perusahaan Manufaktur Sub Sektor Food and Baverage yang terdaftar di BEI Tahun 2016-2020. Metode penelitian digunakan dalam penelitian ini dengan pendekatan penelitian kuantitatif. Jenis penelitian yang digunakan yaaitu survei. sampel data pada yang digunakan seperti laporan keuangan tahunan perusahaan manufaktur sudah tercatat di BEI pada 2016-2020. Pengambilan sampel dipakai adalah Non Probability berupa purposive sampling. Hasil penelitian ini menunjukkan adanya pengaruh financial distress pada tax avoidance yang memperlihatkan nilai koefisien positif, terdapat pengaruh ukuran perusahaan terhadap penghindaran pajak memperlihatkan arah rasio yang positif, dan kepemilikan perusahaan tidak ada hubungannya dengan penghindaran pajak.
THE EFFECT OF MANAGERIAL OWNERSHIP, DIVIDENDDS, FREE CASH FLOW AND PROFITABILITY ON DEBT POLICY Rajagukguk, Jocelyn; Siagian, Harlyn Lindon

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.738 KB) | DOI: 10.31955/mea.v5i2.1335

Abstract

Peneltitian ini memiliki tujuan untuk mengethui bahwa Kebijakan Utang memiliki pengaruh terhadap Kepemilikan Manajerial, Dividend, Free Cash Flow serta Profitabilitas. Yang mana pengamatan ini dilakukan di Perusahaan Sektor Otomotif di BEI Periode 2018-2020. Penelitian ini memakai populasi sejumlah 57 perusahaan otomotif yang terdaftar di BEI tahun 2018-2020 dengan memakai teknik purposive sampling, berdasakan observasi terpilih 15 perusahaan yang sudah sesuai dengan kriteria. Metode penelitian menggunakan penganalisisan regresi linear berganda mengguanakan angka significantsi sebesar α 5%. Hasil pengujian yang telah dilakukan dengan simultan kepemilikan manajemen, dividend, free cash flow, serta profitabilitas berdampak siginfikan kepada Kebjakan Utang. Serta secara Parsial, kepemilikan manajemen, dividend, serta free cash flow berdampak significant positif pada Kebijakan Utang, sesertagkan Profitabilitas tidak berdampak pada Kebijakan Utang.
ANALISIS PENGARUH PROFITABILITAS, FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA DI MODERASI UKURAN PERUSAHAAN PADA PERUSAHAAN OTOMOTIF YANG TERCATAT DI BEI TAHUN 2017-2020 Tambunan, Tanjung; Siagian, Harlyn L.

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.744 KB) | DOI: 10.31955/mea.v5i2.1391

Abstract

The goal aforementioned research is to see how Profitability, Free Cash Flow, and Leverage on Earnings Management affect the size of automotive businesses listed on the IDX between 2017 - 2020. The sample consisted of all publicly traded enterprises Indonesian Stock Exchange between 2017-2020, for a total of 50 companies. Dedicated sampling technique was employed that uses Smart Pls and SEM analysis. It's clear that leverage, profitability, and company size all have a good effect on revenue management. At the same time, in the period 2017-2020, the free cash flow variable will have no substantial influence on the revenue management of the automotive sectors listed in IDX.
INVENTORY TURNOVER AND ACCOUNTS RECEIVABLE TURNOVER ON PROFITABILITY: AN EVIDENCE OF CHEMICAL COMPANIES LISTED IN IDX Rajagukguk, Alden; Siagian, Harlyn

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.76 KB) | DOI: 10.31955/mea.v5i3.1531

Abstract

The profitability of a company is one of the basic things that need to be considered to assess the situation of a company. For that we need an analytical tool to be able to assess it. And it can be seen from the higher the inventory turnover, the better for the company to generate profits. So does account receivable turnover. The faster the cash return, the easier the company will be to continue to carry out its operational activities. The type of research used in this research is exploratorily followed by quantitative descriptive to explain the relationship and effect of inventory turnover, account receivable turnover and profitability. The result of this research are account receivable turnover has a strong and positive level of relationship to profitability. However, it has no significant effect on profitability. So does inventory turnover to profitability. Simultaneously, account receivable turnover and inventory turnover have a strong and positive level of relationship to profitability. Likewise, it has a significant effect on profitability.
THE EFFORTS TO IMPROVE FINANCIAL PERFORMANCE AND MANAGERIAL PERFORMANCE THROUGH PARTICIPATIVE BUDGETING AND BUDGETARY CONTROL Pangaribuan, Hisar; Pangaribuan, Bonar Alberto; Siagian, Harlyn L.
Distribusi - Journal of Management and Business Vol. 12 No. 1 (2024): Distribusi, March 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v12i1.506

Abstract

This study examines how participative budgeting and budget control can improve a company's financial and managerial performance. The research method used is quantitative confirmation with a variance-based approach. Questionnaires were distributed online to respondents involved in the budgeting process in order to collect data and facilitate their objective perception of the variables under study. There were 67 respondents who filled out the questionnaire completely and processed it validly. The data's validity and reliability are confirmed by meeting the necessary criteria for processing, including the loading factor, average variance extracted, composite reliability, and discriminant validity with a heterotrait-monotrait ratio. The study results have shown that adequate budget control and involvement of related parties in making budgets will increase discipline and a good understanding of budgets for managers so that they can significantly improve the company's managerial and financial performance.
The Effect of Operational Audit and Internal Control on Raw Material Inventory Management Marpaung, Samuel Ariaputradana; Siagian, Harlyn L.; Manalu, Herold
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i1.2464

Abstract

Economic developments in this era are in line with world developments which give rise to competition between companies and require company management to make the best decisions. The aim of this research is to analyze how much influence operational audits and internal control have on raw material inventory management. In this research, a quantitative method was applied where data was collected using a questionnaire, which was then processed using the SPSS data analysis tool. The research target was employees who worked at the house property company at PT Baritana Indah Persada Medan, with a total sample of 60 respondents. The data analysis methods applied in this research include descriptive statistics, classical assumption analysis, multiple linear regression, classical assumption analysis, hypothesis testing and coefficient of determination. The findings of this research reveal that there is a significant relationship between raw material inventory management and operational audits and internal controls to smooth the company's operations well.
The Effect of Operational Audit and Internal Control on Raw Material Inventory Management Marpaung, Samuel Ariaputradana; Siagian, Harlyn L.; Manalu, Herold Moody
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i2.2508

Abstract

Economic developments in this era are in line with world developments which give rise to competition between companies and require company management to make the best decisions. The aim of this research is to analyze how much influence operational audits and internal control have on raw material inventory management. In this research, a quantitative method was applied where data was collected using a questionnaire, which was then processed using the SPSS data analysis tool. The research target was employees who worked at the house property company at PT Baritana Indah Persada Medan, with a total sample of 60 respondents. The data analysis methods applied in this research include descriptive statistics, classical assumption analysis, multiple linear regression, classical assumption analysis, hypothesis testing and coefficient of determination. The findings of this research reveal that there is a significant relationship between raw material inventory management and operational audits and internal controls to smooth the company's operations well.
Co-Authors Adelia Claryssa Adriella Resmita Sunny Pardosi Alden Rajagukguk Alden Rajagukguk Aldo Arsito Alfiano Marcellino Sibuea Allan B Pasaribu Arina Adelany Artauli Angel Situmeang Arthur Jehezkiel B Rachmat, Yosua C Rantung, Melinda Chatherine Marpaung Crismon Tiodom Sitohang Daniel Dara Suzana Debora Apriliyani Bakara Dirjon Sitohang Dirjon Sitohang Doli Silaban Dolly Parlindungan Pardosi Dwi Pardosi Elny Sinaga Fitri Natalia Lumban Gaol Fitry, Remember Francis Hutabarat Gevin raymond sihombing Happy Bernada Simatupang Hariati Karo Harman Malau Herold Moody Manalu Irwin Gunawan Sahala Subiyanto James Benjamin Soeindoen Joan Yuliana Hutapea Jocelyn Rajagukguk Jocelyn Rajagukguk Johan Manurung Josua Erwin Simanjuntak Judith Tagal Gallena Sinaga Junita Manurung Leo Hutagalung Lewis, Isac Manalu, Herold Marlinda Siahaan Marpaung, Samuel Ariaputradana Martha Agustina Matanari Memey Memey Michelle Sabatamia Nilam Sari Simbolon Olivia Fransisca Moniaga P.E Sudjiman Pandiangan, Gibson Pangaribuan, Bonar Alberto Pangaribuan, Hisar Priadi Sianturi Pryanti Silaban Pungu Simaremare P’briel Stevant Adi Saragih Rajagukguk, Alden Rajagukguk, Jocelyn Rani Sihotang Reynaldo Simamora Romian Marpaung Ronny Buha Sihotang Rorimpandey, Joel Rumiris Rumiris Russel Hizkia Sagala, Clarissa Grace S. Sagala, Yos Hengky Olbioctavian Samuel Steve Sarah Marchia Tabita Siagian, Vienzo Siburian, Teddy Megido Sijabat, Destri Syeba Stevani Silitonga, Jerni Febrina Simbolon, Surya Hasan Sisobadodo Zendrato Situmeang, Artauli Angel Steavyane Deasy Simalango Stephanie Bethania Pearly Simbolon Tambunan, Tanjung Tanjung Tambunan Teddy M. Siburian Teddy Megido Siburian Tetty H Sitorus Tua Hasudungan Pardosi, Douglas Valentine Siagian Yetshi Otchika Simbolon Yosafat Arya Permata