Article Per Year (5 Year)
p-Index From 2021 - 2026
10.076
P-Index
This Author published in this journals
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) JURNAL EKONOMI SAKTI (JES) JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Jurnal Mantik JURNAL EKSBIS JURNAL LENTERA BISNIS 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 JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) INOVATIF: Jurnal Penelitian Pendidikan, Agama, dan Kebudayaan 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 Journal of Educational Management Research Klabat Accounting Review Journal of Applied Economics in Developing Countries Jurnal Akademi Akuntansi Indonesia Padang Jurnal Penelitian Akuntansi Jurnal Akuntansi dan Bisnis Krisnadwipayana EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
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

Published : 78 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 78 Documents
Search

 4   5   6   7   8 
Dampak Pada Nilai Penjualan Dan Penerapan Green Economy Sebelum dan Sesudah Perubahan Tarif PPN Tahun 2020-2023 (Studi Kasus Pada United Tractors Tbk) Daniel; Siagian, Harlyn L.; Malau, Harman
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 1 (2025): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/wwydz471

Abstract

Penelitian ini menganalisis bagaimana penyesuaian besaran Pajak Pertambahan Nilai (PPN) selama periode 2020 hingga 2023 memengaruhi nilai penjualan dan implementasi konsep green economy pada PT United Tractors Tbk. Penelitian ini membandingkan nilai penjualan dan penerapan green economy sebelum dan sesudah kenaikan PPN pada tahun 2020-2023 menggunakan SPSS 23 melalui uji normalitas dan paired samples t-test terhadap 42 bulan data nilai penjualan dan distribusi biaya lingkungan. Terdapat perbedaan yang signfikan pada nilai penjualan dan penerapan green economy sebelum dan sesudah perubahan tarif PPN PT United Tractors Tbk, dengan rata-rata keduanya meningkat setelah implementasi.
Financial Performance of Jakarta Hospitals Before and After the COVID-19 Pandemic: Analysis of Profitability, Liquidity, and Leverage Ratios Rorimpandey, Joel; Siagian, Harlyn; Malau, Harman
Ilomata International Journal of Tax and Accounting Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i2.1726

Abstract

The COVID-19 pandemic has had a significant impact on the healthcare sector, particularly on hospitals, which faced operational and financial challenges due to increased operational costs and changes in service patterns. This study aims to evaluate the financial performance of hospitals in Jakarta before, during, and after the COVID-19 pandemic. The analysis was conducted using financial ratios, including Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) to measure profitability; Current Ratio and Quick Ratio to measure liquidity; and Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) to measure leverage. This study employed a quantitative descriptive method using secondary data in the form of financial statements from hospitals in Jakarta for the period 2018–2024. The results showed that profitability, liquidity, and leverage ratios experienced significant improvements during the pandemic compared to the pre-pandemic period. The Indonesian government's policy of funding COVID-19 patients played a major role in enhancing hospital financial performance during the pandemic. Furthermore, the financial performance of hospitals in Jakarta demonstrated a significant improvement post-pandemic compared to the pre-pandemic period. These findings provide valuable insights for hospital management and policymakers in formulating financial strategies to enhance the sustainability of hospital operations in the post-pandemic era.
ANALISA KINERJA GURU BERSERTIFIKAT DAN KEPEMIMPINAN KEPALA SEKOLAH TERHADAP KOMPETENSI GURU DI PERGURUAN ADVENT JABODETABEK Fitry, Remember; Siagian, Harlyn; Siahaan, Marlinda
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3894

Abstract

Tujuan penelitian ini adalah untuk menganalisa hubungan antara kompetensi guru dan kinerja dan kepemimpinan kepala sekolah. Pendekatan kuantitatif digunakan dalam penelitian ini. Sampel sebanyak 100 orang diambil dari guru di perguruan Advent di DKI Jakarta. Variable penelitan ini terdiri dari satu variable terikat (Y) dan dua variable bebas (X), yaitu: kompetensi guru (Y), kepemimpinan kepala sekolah (X2), dan kinerja guru bersertifikat (X1). Penelitian ini menggunakan SPSS versi 25 untuk menganalisis populasi. Hasilnya menunjukkan bahwa kinerja guru bersertifikat dan kepemimpinan kepala sekolah berpengaruh secara poditif terhadap kompetensi guru dengan kontribusi sebesar 55.1%. Faktor-faktor lain yang tidak termasuk dalam penelitian ini juga berpengaruh.
PENGARUH BIAYA KUALITAS DAN BIAYA PRODUKSI TERHADAP PENJUALAN PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019-2021 Simbolon, Surya Hasan; Siagian, Harlyn
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 3 No. 10 (2022): Oktober
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol3iss10pp65-77

Abstract

Penelitian tentang judul yang diusung oleh peneliti bertujuan untuk mengetahui bagaimana biaya kualitas dan biaya produksi sebagai variabel bebas dapat mempengaruhi penjualan sebagai variabel terikat, peneliti memilih perusahaan sektor properti dan real estate yang terdaftar di BEI sebagai objek yang ingin diteliti. Melalui objek penelitian tersebut peneliti mengambil 22 perusahaan sebagai sampel yang diteliti sehingga didapatkan data sebanyak 66 dari pengambilan tiga tahun periode 2019-2021. Peneliti memilih metode purposive sampling sebagai metode riset yang dilakukan dan data yang dikumpulkan bersumber dari situ www.idx.co.id sebagai situ BEI yang resmi sehingga dapat diketahui bahwa jenis data yang digunakan adalah menggunakan data sekunder. Data yang sudah terkumpul diolah oleh peneliti menggunakan aplikasi yang bernama SPSS versi yang ke 26. Dalam pengolahan data menggunakan SPSS peneliti ingin melihat pengelompokan data secara deskriptif, menguji kelayakan data, menguji pengaruh antar variabel secara parsial maupun secara simultan, serta ingin mengetahui seberapa besar persentase variabel bebas mempengaruhi variabel terikat. Melalui semua pengujian didapatkan kesimpulan bahwa biaya kualitas tidak mempengaruhi penjualan secara parsial dengan nilai signifikansi 0.072 > 0.05 sedangkan biaya produksi berpengaruh terhadap penjualan secara parsial dengan nilai signifikansi 0.00 > 0.05. Diluar dari pada pengujian hipotesa secara parsial dilakukan juga pengujian hipotesa secara simultan dengan kesimpulan biaya kualitas dan biaya produksi secara simultan berpengaruh positif yang signifikan terhadap penjualan dengan nilai koefisien determinasi 93.1%. Nilai koefisien determinasi tersebut mengartikan variabel bebas mempengaruhi variabel terikat sebesar 93.1% tetapi untuk sisanya 6.9% merupakan pengaruh yang ditimbulkan dari variabel yang sama sekali tidak di bicarakan pada riset yang dilakukan peneliti.
Optimizing the Security of Letter of Credit Transactions: Application of Blockchain Technology in Reducing the Risk of Fraud in Banking C Rantung, Melinda; Siagian, Harlyn; Gallena Sinaga, Judith Tagal
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2525

Abstract

Letter of Credit (LC) transactions play a vital role in facilitating international trade, but are vulnerable to various forms of fraud such as forgery of documents and manipulation of information. In the banking context, ensuring the security of LC transactions is an urgent challenge. This research aims to investigate the potential of applying blockchain technology in improving the security of LC transactions and reducing the risk of fraud in the banking sector. This research is included in descriptive quantitative research. This research was conducted at Banks in DKI Jakarta. The population in this research are customers who use Letter of Credit transactions. The sampling technique in this research is purposive sampling so that in this research the research sample was 100 customers who used letter of credit transactions. The data analysis technique in this research uses Partial Least Square (PLS). The research results show that blockchain technology has great potential to increase the security of LC transactions through aspects such as high data security, transparency and auditability, as well as automation through smart contracts. With proper implementation, blockchain technology can help reduce the risk of fraud, increase operational efficiency, and build trust in international trade. This study contributes to the understanding of the potential application of blockchain technology in the global financial context and highlights the importance of cross-sector collaboration to address transaction security challenges.
Green Innovation, Sustainability Growth Rate, and Firm Performance Evidence from Indonesia Siagian, Harlyn; Siagian, Valentine
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3356

Abstract

The growing emphasis on environmental sustainability has prompted firms to adopt green innovation and sustainable growth strategies to enhance performance while addressing ecological concerns. This study investigates the impact of green innovation and sustainability growth rate on firm performance among Indonesian companies. Utilizing regression analysis with panel data from 2013 to 2022, sourced from the Bloomberg database, the research examines key performance metrics: return on assets, return on equity, and net profit margin. The findings indicate that green innovation negatively affects short-term financial performance, particularly return on assets and net profit margin, likely due to high initial costs of technology adoption and compliance. Conversely, the sustainability growth rate exhibits a strong positive correlation with all performance metrics, highlighting its role in enhancing profitability and operational efficiency. These results suggest that while green innovation may pose short-term financial challenges, prioritizing sustainable growth can yield significant long-term benefits. The study underscores the need for strategic implementation of green practices and supportive policies to balance environmental goals with financial viability, offering insights for policymakers and business leaders aiming to foster sustainable development in Indonesia’s industrial sector.
THE EFFECT OF ENVIRONMENTAL MANAGEMENT SYSTEM ON FIRM PERFORMANCE WITH CAPITAL STRUCTURE AS MODERATING VARIABLE Sijabat, Destri Syeba Stevani; Hutabarat, Francis; Siagian, Harlyn
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3341

Abstract

This study aims to analyze the effect of Environmental Management Systems (EMS), measured through ISO 14001 certification, on Company Performance, measured by Return on Equity (ROE), with Capital Structure, measured by Debt to Equity Ratio (DER), as a moderating variable. Using secondary data from 36 manufacturing companies listed on the MNC-36 Index of the Indonesia Stock Exchange during the period 2018-2023, the analysis was conducted through moderation regression and a simple slope test. The findings show that SML has a significant positive effect on ROE, where DER moderates this relationship non-linearly: negatively at low DER levels (Estimate = -8.82, p < 0.001), insignificantly at average DER levels (Estimate = 1.36, p = 0.392), and positive at high DER levels (Estimate = 11.54, p< 0.001). These results are in line with Stakeholder Theory and Agency Theory, and provide practical implications for managers to optimize capital structure before implementing EMS.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN HUTANG, PROFITABILITAS DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SEKTOR CONSUMER AND GOOD DI BEI PERIODE 2018-2020 Gevin raymond sihombing; Harlyn Lindon Siagin
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 10 No. 2 (2021): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v10i2.1236

Abstract

Penerbitan saham adalah salah satu pilihan dalam memilih suatu perusahaan dalam mengambil keputusan untuk membiayai suatu perusahaan. Arizki & dkk. (2019) menjelaskan bahawqa kebijakan dividen perusahaan merupakan kebijakan yang sangat penting karena menyangkut investor yang merupakan sumber modal bagi perusahaan. Oleh karena peneliti melakuakn penelitian terhadap kepemilikan konstitusional, kebijakan hutang, profitabilitas dan Likuiditas terhadap kebijakan dividen. Penelitian ini mengguankan objek penelitian pada perusahaan costumer and good yang terdaftar di Brusa Efek Indonesia. Penelitian ini menggunakan sampel tahun 2018 hingga 2020. Penelitian ini merupakan penelitian deskriptif sebab akibat. Metode dalam penelitian ini adalah sampling bertarget untuk mendapatkan sampel yang representatif. Perusahaan yang menjadi sampel penelitian harus memenuhi beberapa kriteria, sehingga sampel yang di ambil sudah sesaui dengan ketentuan dari peneliti. Yang mana penelitian ini menghasilkan adanya pengaruh yang anatara variable independent secara simultan terhadp variable dependen
Peran Kurs Dalam Memediasi Pengaruh Pasar Modal Terhadap Harga Saham (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Mancur Situmorang; Harlyn Siagian; Harman Malau
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.6384

Abstract

This study aims to examine the role of the exchange rate in mediating the relationship between the capital market and stock prices of mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research employs a quantitative explanatory approach using secondary data, including the IDX30 index, the Rupiah–US dollar exchange rate, and stock prices of ten major mining companies based on market capitalization. A total of 480 monthly observations were analyzed. Data analysis was conducted using regression and mediation analysis with Jamovi version 2.6.44, following the Baron and Kenny framework and Hayes’ mediation approach. The results indicate that the capital market does not have a significant direct effect on stock prices, while the exchange rate significantly affects stock prices. The capital market shows a marginal effect on the exchange rate, and the exchange rate is proven to significantly mediate the relationship between the capital market and stock prices. These findings suggest that the influence of the capital market on mining stock prices operates through an indirect mechanism transmitted by exchange rate fluctuations. This study supports the Exchange Rate Exposure Theory and the Capital Flow Mechanism, highlighting the critical role of exchange rate stability in capital market dynamics within emerging economies.
PENGARUH STRUKTUR KEPEMILIKAN DAN PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Harianja, Silvana; Sai Maruli, Riky; Siagian, Harlyn
Jurnal Ekonomi Sakti Vol 15 No 1 (2026)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v15i1.490

Abstract

This research examines the influence of institutional ownership, foreign ownership, and Environmental, Social, and Governance (ESG) disclosure on firm value, with audit quality positioned as a moderating variable. The study utilizes secondary data from 28 consumer non-cyclical firms listed on the Indonesia Stock Exchange over the 2022–2024 period. Data analysis is conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 27. The results indicate that institutional ownership has a negative and significant effect on firm value, while foreign ownership and ESG disclosure do not exhibit a significant influence. Audit quality, however, shows a positive and significant impact on firm value. Furthermore, audit quality does not moderate the relationship between institutional ownership and firm value, but it enhances the effect of foreign ownership and ESG disclosure on firm value.
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 Harianja, Silvana Hariati Karo Harman Malau Herold Moody Manalu Inke Br Sinuhaji Irwin Gunawan Sahala Subiyanto James Benjamin Soeindoen Joan Yuliana Hutapea Jocelyn Rajagukguk Jocelyn Rajagukguk Johan Manurung Josua Erwin Simanjuntak Judith Tagal Gallena Sinaga Julio Santos Siagian Junita Manurung Leo Hutagalung Lewis, Isac Manalu, Herold Mancur Situmorang Marlinda Siahaan Marpaung, Samuel Ariaputradana Martha Agustina Matanari Memey Memey Michelle Sabatamia Nilam Sari Simbolon Olivia Fransisca Moniaga Pandiangan, Gibson Pangaribuan, Bonar Alberto Pangaribuan, Hisar Paul E. Sudjiman, Paul E. Pryanti Silaban Pungu Simaremare Purba, Henry P’briel Stevant Adi Saragih Rajagukguk, Alden Rajagukguk, Jocelyn Rani Sihotang Reynaldo Simamora Riky Sai Maruli 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 Sianturi, Priadi 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 Tomasila, Brandon Tsay, Gretward Melky Tua Hasudungan Pardosi, Douglas Valentine Siagian Yetshi Otchika Simbolon Yosafat Arya Permata