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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) 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
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ANALISIS PENGARUH PERTUMBUHAN EKONOMI, INFLASI, NILAI TUKAR, DAN SUKU BUNGA TERHADAP PERTUMBUHAN PENYALURAN KREDIT DI BANK NASIONAL YANG TERDAFTAR DI INDEKS LQ45 PERIODE TAHUN 2020–2024 Purba, Henry; Malau, Harman; Siagian, Harlyn
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2207

Abstract

This study examines the impact of economic growth, inflation, exchange rates, and interest rates on credit growth in national banks listed in the LQ45 Index during the 2020–2024 period. The analysis focuses on national banks that consistently remained constituents of the LQ45 Index, representing highly liquid, large-capitalization, and systemically important banks in the Indonesian economy. The observation period covers both the economic downturn during the COVID-19 pandemic and the subsequent recovery and monetary policy normalization, providing a relevant context to assess the sensitivity of bank lending to macroeconomic dynamics. Macroeconomic data are obtained from official publications of Statistics Indonesia and Bank Indonesia, while banking credit data are sourced from national banking statistics and published reports. At the aggregate level, Indonesia’s banking credit exhibited a strong upward trend throughout the study period, with LQ45 banks accounting for a substantial share of total national credit. This study is expected to contribute empirical evidence on how dominant banks adjust their lending behavior in response to macroeconomic changes and to provide insights for policymakers, bank management, and investors.
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 Kuliah Online dan Motivasi terhadap Prestasi Belajar Mahasiswa Pascasarjana UNAI Sianturi, Priadi; Siagian, Harlyn; Sudjiman, P.E
JOEAI (Journal of Education and Instruction) Vol. 7 No. 1 (2024): JOEAI (Journal of Education and Instruction)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/joeai.v7i1.8749

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa dampak kuliah online dan motivasi terhadap prestasi belajar mahasiswa pascasarjana Universitas Advent Indonesia (UNAI). Metode yang digunakan adalah deskriptif kuantitatif. Data dikumpulkan dengan metode daftar pertanyaan atau kuesioner dengan menggunakan skala likert. Teknis analisa adalah menggunakan regresi linier dengan uji t uji F, Uji Koefisien Determinasi serta linier berganda yang digunakan untuk menguji hipotesis yang menggunakan SPSS. Hasil penelitian didapat bahwa prestasi belajar mahasiswa pascasarjana UNAI dapat dipengaruhi secara positif dari variabel pembelajaran kuliah secara online dan motivasi. Kata Kunci: kuliah online, motivasi & prestasi belajar
Pengaruh Gaya Pembelajaran Guru, Partisipasi Orang Tua, Kualitas Hubungan Siswa-Siswi, dan Penggunaan Teknologi Pembelajaran terhadap Peningkatan Prestasi Siswa Rumiris, Rumiris; Siagian, Harlyn; Sihotang, Ronny Buha
JOEAI (Journal of Education and Instruction) Vol. 7 No. 1 (2024): JOEAI (Journal of Education and Instruction)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/joeai.v7i1.9484

Abstract

Dalam kaitannya dengan pembangunan pendidikan, fokus utama negara adalah keberhasilan sistem pendidikan. Namun, tantangan dan kompleksitas yang dihadapi sistem pendidikan dalam dinamika global memerlukan solusi inovatif. Sebagai cerminan kualitas pengajaran, kinerja siswa dipengaruhi oleh sejumlah faktor, seperti gaya belajar guru, keterlibatan orang tua, dinamika hubungan siswa-siswa, dan penggunaan teknologi pembelajaran. Tujuan dari penelitian ini adalah untuk menguji dampak faktor-faktor tersebut terhadap kinerja siswa dan menemukan strategi efektif untuk meningkatkan kinerja siswa secara keseluruhan. Dengan metode penelitian kuantitatif, informasi dikumpulkan dengan menggunakan angket untuk menilai pemahaman siswa terhadap variabel yang diteliti. Hasil analisis menunjukkan bahwa keterlibatan orang tua dan kualitas hubungan siswa-siswa berpengaruh signifikan terhadap pertumbuhan prestasi siswa, sedangkan gaya belajar guru dan pemanfaatan teknologi pembelajaran tidak signifikan. Penelitian ini memberikan pemahaman komprehensif tentang faktor-faktor yang mempengaruhi keberhasilan siswa, meletakkan dasar bagi pengembangan strategi pendidikan yang lebih efektif, dan menyoroti peran orang tua dan pentingnya hubungan siswa-ke-siswa dalam konteks pembelajaran. Dengan cara ini, penelitian ini berkontribusi pada pemahaman dan pengembangan praktik pengajaran yang inklusif dan sukses bagi semua siswa dan membuka jalan untuk meningkatkan kualitas pendidikan baik secara nasional maupun global. Kata kunci: pendidikan, gaya belajar guru, keterlibatan orang tua, hubungan siswa-siswa, teknologi pembelajaran
The Effect of Interest Rates, Inflation, and Rupiah Exchange Rates on the LQ45 Mining Stock Price Julio Santos Siagian; Harlyn Siagian; Judith Sinaga
Journal of Educational Management Research Vol. 5 No. 3 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i3.2148

Abstract

This research is motivated by the high volatility of the stock market on the Indonesia Stock Exchange which is influenced by macroeconomic variables, such as interest rates, inflation, and rupiah exchange rates, especially in the mining sector which is sensitive to global dynamics. The purpose of this study is to analyze the influence of these variables on the share prices of mining companies that are members of the LQ45 Index for the 2020–2024 period. The method used is a causal quantitative approach with multiple linear regression analysis based on monthly time series data, accompanied by classical assumption tests to ensure the validity of the model. The results of the study show that partially inflation and the rupiah exchange rate have a significant effect on stock prices, while interest rates do not have a significant effect. However, simultaneously these three variables have a significant effect on stock prices. In conclusion, macroeconomic factors have an important role in determining the movement of stock prices in the mining sector. The contribution of this research lies in the integration of macroeconomic analysis with the perspective of strategic financial management in investment decision-making.
The Effect of Green Accounting Implementation and Leverage on Tax Avoidance in Mining Companies (2022–2024) Dwi Pardosi; Herold Moody Manalu; Harlyn Lindon Siagian
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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

Abstract

This study aims to analyze the influence of green accounting and leverage on tax avoidance in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The background of this study is based on the increasing public and regulatory attention to corporate environmental responsibility and corporate tax practices. This study employs a quantitative approach using secondary data obtained from companies’ annual financial reports and sustainability reports. The sampling technique utilized purposive sampling, resulting in 30 mining companies meeting the research criteria, with a total of 90 observations during the study period. Data analysis was conducted using multiple linear regression supported by descriptive statistics and classical assumption tests, including tests for normality, multicollinearity, and heteroscedasticity. The results indicate that green accounting and leverage do not significantly influence tax avoidance. These findings suggest that the implementation of environmental accounting practices and a company’s leverage level are not the primary factors influencing tax avoidance behavior in mining companies. Therefore, other factors such as profitability, firm size, and corporate governance likely play a more significant role in determining a company’s tax avoidance practices.
The Effect of Green Accounting Implementation and Profitability on Deferred Tax Assets in Property and Real Estate Companies (2023–2024) Inke Br Sinuhaji; Joan Yuliana Hutapea; Harlyn L. Siagian
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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

Abstract

This study investigates the relationship between green accounting, profitability, and deferred tax assets (DTA) in property and real estate companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The objective is to determine whether environmental accounting practices and financial performance influence the recognition of deferred tax assets. A quantitative approach is employed using secondary data derived from published financial statements, with multiple linear regression applied to test both partial and simultaneous effects of the independent variables on DTA. The results reveal that green accounting does not have a statistically significant effect on DTA, as indicated by a significance value of 0.605 and a beta coefficient of 0.247. Similarly, profitability, proxied by Return on Assets (ROA), shows no significant effect, with a significance value of 0.105 and a beta coefficient of 0.012. Simultaneous testing further confirms that both variables do not significantly explain variations in DTA, reflected in an F-value of 1.402 and a significance level of 0.249. In conclusion, the findings suggest that deferred tax asset recognition is primarily driven by fiscal factors, such as temporary differences and tax loss carryforwards, rather than by green accounting practices or profitability levels.
GREEN FINANCE, CASH FLOW, AND TAX AVOIDANCE: EVIDENCE FROM A DEVELOPING ECONOMY Tsay, Gretward Melky; Hutabarat, Francis; Siagian, Harlyn L
Journal of Applied Economics in Developing Countries Vol 11, No 1 (2026): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v11i1.116019

Abstract

Green finance has emerged as a tool expected to increase transparency and reduce tax evasion, as the complexity of transactions in the banking sector creates significant opportunities for aggressive fiscal planning. However, there is still little concrete evidence demonstrating the relationship between the two. This study examines whether operational cash flow influences the relationship between green finance and tax avoidance in the Indonesian banking sector, where OJK Regulation No. 51/POJK.03/2017 mandates green finance but the consequences of its fiscal behavior are poorly understood. A group of 18 banks included in the Infobank15 Index was analyzed, resulting in 64 annual observations for the period 2021–2024. Green finance is measured as the proportion of environmentally oriented loans, operating cash flow is normalized by total assets, and the effective tax rate is used to indicate tax avoidance. Moderated regression analysis was performed using the Jamovi program. The results of the moderated regression analysis indicate that green financing does not have a significant direct effect on tax avoidance (β = 0.199, p = 0.330), while operational cash flow has a positive effect (β = 0.028, p = 0.001), with a negative interaction term (β = -0.094, p = 0.001). This indicates that operational cash flow moderates the relationship between green financing and tax avoidance. These results add to the literature on sustainable taxation, establish operational cash flow as an important boundary condition for green fiscal effects, and offer practical guidelines for regulators and bank management in building an environmentally friendly fiscal compliance framework.
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