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Halomoan Sihombing
Universitas HKBP Nommensen
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014 Halomoan Sihombing
MEDIA STUDI EKONOMI Vol 21, No 1 (2018): MEDIA STUDI EKONOMI
Publisher : MEDIA STUDI EKONOMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.659 KB)

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Debt To Equity Ratio (DER) baik secara parsial maupun simultan terhadap pertumbuhan laba pada perusahaan Property & Real Estate yang terdaftar di Bursa Efek Indonesia. Periode penelitian dimulai dari tahun 2010-2014 (5 tahun). Jenis data yang digunakan adalah data sekunder. Jumlah populasi dalam penelitian ini berjumlah 57 perusahaan. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 27 perusahaan. Hasil pengujian secara parsial (uji t) menunjukkan bahwa variabel Current Ratio (CR) dan Debt To Equity Ratio (DER) berpengaruh negatif dan signifikan terhadap pertumbuhan laba pada perusahaan Properti & Real Estate yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Hasil pengujian secara simultan (uji f) menunjukkan Current Ratio (CR) dan Debt To Equity Ratio (DER) secara simultan tidak berpengaruh terhadap pertumbuhan laba pada perusahaan Property & Real Estate yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Hasil uji koefisien determinasi menunjukkan nilai Adjusted R Square sebesar 0.021, hal ini berarti 2.1% variabel dependen dapat dijelaskan oleh variabel independen, sedangkan sisanya 97,9% dijelaskan oleh faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Current Ratio (CR), Debt To Equity Ratio (DER), Pertumbuhan Laba  (PL).  ABSTRACTThis study aims to determine the effect of Current Ratio (CR) and Debt To Equity Ratio (DER) both partially and simultaneously on profit growth in Property & Real Estate companies listed on the Indonesia Stock Exchange. The research period starts from 2010-2014 (5 years). The type of data used is secondary data. The number of population in this study amounted to 57 companies. Sample selection is done by using purposive sampling method, in order to obtain a sample of 27 companies. The partial test results (t test) show that the variables Current Ratio (CR) and Debt To Equity Ratio (DER) have a negative and significant effect on profit growth in Property & Real Estate companies listed on the Indonesia Stock Exchange in the period 2010-2014. Simultaneous testing results (test f) shows Current Ratio (CR) and Debt To Equity Ratio (DER) simultaneously do not affect the profit growth of Property & Real Estate companies listed on the Indonesia Stock Exchange in the period 2010-2014. The coefficient of determination test shows that the Adjusted R Square value is 0.021, this means that 2.1% of the dependent variable can be explained by the independent variable, while the remaining 97.9% is explained by other factors not examined in this study Keywords: Current Ratio (CR), Debt To Equity Ratio (DER), Profit Growth (PL). 
THE IMPACT OF DECISION POWER ON FINANCIAL RISK TOLERANCE AND ASSET ALLOCATION ON HOUSEHOLD Anne Rumondang Malau; Halomoan Sihombing
JURNAL ILMIAH MAKSITEK Vol 3 No 3 (2018): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study considers the impact of decision power and demographic variable on risk tolerance and portfolio in households. Financial management in the household becomes an important issue in creating community welfare. Married Couple (N= 154) separately completed a survey using Decision Power Index by Blood and Wolfe, The Survey of Consumer Finances risk tolerance question, demographic information such as, age, education level, gender, working status, and tribe. The study found that effect of decision power for husband and finance and portofolio risk level, Suggesting that husband more affects to take financial decision, but Age and Education of spouse was found to be a significan factor in risk tolerance. Further, a tribe indicating the decision power, risk tolerance level among spouse in household.
Accounting for the Global Economy: Is National Regulation Doomed to Disappear? Bonifasius Hamonangan Tambunan; Budi Anshari Nasution; Halomoan Sihombing; Iskandar Muda
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.606 KB) | DOI: 10.21009/wahana.12.022

Abstract

Many observers consider accountancy to be the most international of the professions, but differences between countries as to how they regulate accountancy have resulted in barriers which prevent the profession from meeting the changing needs of an increasingly global economy. This paper examines how the European Union has adopted different approaches to overcoming regulatory divergence, and identifies three approaches which have been followed: regulatory cooperation, regulatory competition and regulatory contracting-out. The relative impact of each method is evaluated. Recent developments at worldwide level (under the auspices of the WTO, OECD and lOSCO) are cited to demonstrate that many of the regulatory reforms in Europe are of growing relevance to the United States, and some of the likely changes which will be required are identified. The need for national systems of regulation to evolve in response to the process of globalisation is underlined, and the paper concludes with an assessment of how the accountancy profession might respond to the challenges and opportunities of the new environment.
PKM PENGENALAN SISTEM AKUNTANSI BIAYA PRODUKSI PADA USAHA JASA FAISAL TAILOR Audrey M. Siahaan; Danri T. Siboro; Halomoan Sihombing; Vebry M Lumban Gaol; Victor H. Sianipar
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.365

Abstract

SMEs at the time of determining the cost of production, do not understand how to calculate it. For MSMEs, they calculate their production costs based on their experience without knowing the type of business they are selling or creating. Faisal Services Business is a business that provides men's clothing sewing services. Abdimas proceeds by giving examples of how to calculate the cost of production for some of the sewing services provided. Service businesses perform production cost calculations according to the cost accounting concept. Faisal Service Business calculates the cost of raw materials and labor costs based on actual costs incurred, while factory overhead costs are calculated by determining the rate per item of service work
BUKU KAS GEREJA DI HKBP CINTA DAMAI MEDAN Audrey Siahaan; Danri T. Siboro; Halomoan Sihombing; Dame Ria Rananta Saragi; Vebry M Lumbangaol
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Agustus 2023
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v4i2.1142

Abstract

Lembaga gereja memiliki karateristik yang berbeda dengan entitas bisnis. Gereja mendapatkan sumber energi dari sumbangan berbentuk kolekte ataupun asset yang diperoleh dari jemaat itu sendiri ataupun dari luar jemaat. Gereja HKBP, begitu pula dengan Gereja HKBP Cinta Damai, tidak membuat standar buat novel kas gereja. Sehingga audit buat kas gereja di Gereja HKBP Cinta Damai susah buat memandang akuntabelnya. Gereja HKBP Cinta Damai diharapkan bisa membuat terlebih dulu standarbuku kas gereja yang simpel Bila standar novel kas gereja tersebut telah terbuat dipakai serta sesuai bisa rasanya dipakai oleh pengurus keuangan Gereja HKBP Cinta Damai.
PENGARUH PENERIMAAN PAJAK HIBURAN DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH Halomoan Sihombing
Journal of Economic and Business Vol 1 No 2 (2020): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v1i2.210

Abstract

This research was conducted to examine the effect of Entertainment Tax Revenue, Billboard Tax on Local Revenue. This research is a quantitative study that is research data in the form of numbers or qualitative data called scoring. The data used in this study were obtained from the Medan City Regional Tax and Retribution Management Agency from 2011 to 2018. The method used in this study is multiple regression analysis. The results obtained indicate that the Entertainment Tax has a positive and significant effect on the Original Revenue of Medan City. Advertisement tax has a positive but not significant effect on Medan's Original Local Revenue. Simultaneously the Entertainment Tax and Advertising Tax significantly influence the original income of the city of Medan. Keywords: Entertainment Tax, Advertisement Tax, Local Revenue
PERSEPSI MASYARAKAT TERHADAP KINERJA KEUANGAN PEMERINTAH DESA DI DESA NAGORI PURBA DOLOK KECAMATAN PURBA KABUPATEN SIMALUNGUN Jadongan Sijabat; Halomoan Sihombing; Bonifasius Tambunan; Roulina Arinaro Sijabat
Journal of Economic and Business Vol 4 No 1 (2022): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v4i1.738

Abstract

PERSPESI MASYARAKAT TERHADAP KINERJA KEUANGAN PEMERINTAH DESA DI DESA NAGORI PURBA DOLOK KECAMATAN PURBA KABUPATEN SIMALUNGUN” Penelitian ini bertujuan untuk mengetahui bagaimana Persepsi masyarakat terhadap Kinerja Keuangan Pemerintah Desa. Persepsi Masyarakat Terhadap Kinerja Keuangan Pemerintah Desa dapat dilihat dari aspek Produktivitas,Kualitas Layanan,Responsivitas,Akuntabilitas,Responsibilitas. Yang menjadi objek dalam penelitian ini adalah Masyarakat Nagori Purba Dolok. Jenis data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data yang digunakan adalah studi lapangan atau riset yaitu wawancara dan dokumentasi. Penelitian menggunakan pendekatan Kualitatif. Hasil Penelitian Menunjukkan bahwa Persepsi masyarakat terhadap Kinerja Keuangan Pemerintah Desa jika dilihat dari aspek Produktivitas belum berjalan secara efektif dan efisien. Kualitas Layanan masih sangat rendah dan Akuntabilitas belum baik karena dalam pelaporan keuangan belum dilakukan secara efektif dan efisien.
Faktor Penentu Carbon Emission Disclosures (Studi Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi Di Bursa Efek Indonesia Periode 2017-2021) Chandra Selamat Putra Gulo; Manatap Berliana Lumban Gaol; Halomoan S. Sihombing
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.3341

Abstract

Perubahan iklim sekarang ini mendapatkan perhatian yang signifikan sebagai isu lingkungan global. Rata-rata suhu permukaan global meningkat dengan laju 0.740 C ± 0.180 C yang mengakibatkan perubahan iklim di berbagai tempat termasuk di Indonesia. Salah satu yang menyebabkan perubahan iklim di dunia adalah gas rumah kaca yang dihasilkan dari aktivitas manusia. Karbon dihasilkan oleh 50 perusahaan, yang terutama beroperasi di sektor energi, bahan baku dan sektor utilitas. Penelitian ini dilakukan untuk mengetahui pengaruh leverage, ukuran perusahaan, profitabilitas, dan kinerja lingkungan terhadap pengungkapan Carbon Emission Disclosures. Penelitian ini dilaksanakan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Sub Sektor Barang Konsumsi dengan input data tahun 2017 – 2021. Data yang digunakan dalam penelitian ini diakses melalui www.idx.co.id dan www.finance.yahoo.com. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yaitu data kuantitatif yang diperoleh dari www.idx.com. Data yang digunakan dalam penelitian ini adalah laporan tahunan dan sustainability report perusahaan untuk periode 2017 – 2021. Populasi yang digunakan dalam penelitian ini sebanyak 54 perusahaan manufaktur pada sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Jumlah sampel yang memenuhi kriteria penelitian sebanyak 42 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Dalam peneliti menggunakan aplikasi E-views versi 10 untuk melakukan pengujian antara lain, uji asumsi klasik, dan untuk membuktikan hipotesis maka diuji dengan menggunakan uji koefisien determinasi daN uji T (parsial). Hasil pengolahan data menunjukkan bahwa variable independent leverage, ukuran perusahaan, profitabilitas, dan kinerja lingkungan berpengaruh positif signifikan terhadap pengungkapan Carbon Emission Disclosures pada perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di BEI periode 2017-2021
Pengaruh Tingkat Hutang, Ukuran Perusahaan, Volatilitas Penjualan, Terhadap Persistensi Laba Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Dame Ria Rananta Saragi; Halomoan Sihombing; Juliana Novelentina Manurung
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2678

Abstract

This study aims to determine the effect of debt levels, company size, sales volatility on earnings persistence. The population in this study are infrastructure companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study was determined using a purposive sampling method. The selected samples were 16 companies with 4 periods or the same as the 64 samples used in this study. The data analysis method used in this study is multiple linear regression analysis. Based on the results of testing the hypothesis, it can be concluded that partially the level of debt has an effect on earnings persistence, while firm size has an effect on firm size, and sales volatility shows a negative relationship, meaning that sales volatility has no effect on earnings persistence.
Pengaruh Kompetensi, Independensi, Profesionalisme dan Pengalaman Kerja Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Kota Medan) Yuni Yessilia S. Simanullang; Ardin Dolok Saribu; Halomoan Sihombing
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.698

Abstract

This research aims to partially determine the influence of professionalism, independence, competence and work experience of auditors on audit quality in Public Accounting Firms. The sample used in this research was auditors who worked at the Medan City Public Accounting Office. The sampling technique in this research was carried out using a purposive sampling method so that 7 Public Accounting Firms with a total of 40 Auditors were obtained. The data obtained in this research is primary data through distributing closed questionnaires to auditors working at KAP Medan who are registered in the Directory of the Indonesian Institute of Public Accountants and the research method used is multiple linear regression analysis. From the results of hypothesis testing, it can be concluded that auditor competence and auditor professionalism have a positive but not significant effect, independence has a positive and significant effect, while work experience has a negative and significant effect. This is shown through the results of the t-test which shows a significant relationship with the variables with a significance rate of 5%.
Co-Authors Anne Rumondang Malau Ardin Dolok Saribu Audrey M Siahaan Audrey M. Siahaan Audrey Siahaan Bonifasius H. Tambunan Bonifasius Hamonangan Tambunan Budi Anshari Nasution Chandra Selamat Putra Gulo Dame Ria Rananta Saragi Danri T. Siboro Dian Putri Sihotang Epi Pransiska Br Barus Hendrik Elisa Sutejo Samosir Iskandar Muda JADONGAN SIJABAT Juliana Novelentina Manurung Lumban Gaol, Vebry MANATAP BERLIANA LUMBAN GAOL Mangasa Sinurat Putri Yulia Br Sinambela Roulina Arinaro Sijabat Ruth Marselina Sihombing Verry, Verry Victor H. Sianipar Yuni Yessilia S. Simanullang