Article Per Year (5 Year)
p-Index From 2021 - 2026
6.137
P-Index
This Author published in this journals
All Journal 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) Alignment: Journal of Administration and Educational Management Jurnal Mantik Akuntansi : Jurnal Akuntansi Integratif JIAI (Jurnal Ilmiah Akuntansi Indonesia) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Business, Law, and Education Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Journal Transformation of Mandalika Jurnal Riset Akuntansi dan Auditing Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomis Jurnal Penelitian Pendidikan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Ulil Albab PESHUM
Harman Malau
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Social Sciences Other

Published : 50 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 50 Documents
Search

 1   2   3   4   5 
Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Karyawan pada GMAHK Konfrens Jawa Kawasan Timur Ray Hutapea; Harman Malau
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.239 KB) | DOI: 10.36418/syntax-literate.v7i2.6258

Abstract

Sistem pengendalian manajemen dibentuk untuk dapat mengendalikan kinerja karyawan pada suatu perusahaan. Diharapkan dengan adanya sistem pengendalian manajemen yang baik maka kinerja karyawan dapat dipantau dengan baik dan menghasilkan output yang baik bagi perusahaan. Penelitian ini dibuat untuk mengatahui apakah sistem pengendalian manajemen (variabel independent) telah dibentuk dengan baik sehingga dapat meningkat kinerja karyawan (variable dependent) dengan baik juga. Metode penelitian yang dilakukan adalah dengan metode kuantitatif dengan pengumpulan data melalui penyebaran kuesioner kepada 25 orang responden. Pada hasil penelitian maka didapati bahwa variabel independent mempengaruhi variabel dependent sebesar 60.9%.
Dampak Variabel Terpilih Terhadap Opini Audit Going Concern Pada Perusahaan Sub Sektor Kesehatan BEI 2020-2022 Hutapea Priskila Brigita; Malau Harman
Jurnal Riset Akuntansi dan Auditing Vol. 10 No. 2 (2023): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v10i2.558

Abstract

Penelitian ini dilaksanakan untuk mengetahui apakah audit delay, audit tenure, dan financial leverage mempengaruhi keberlangsungan hidup sebuah perusahaan (opini audit going concern). Perusahaan yang menjadi fokus dalam penelitian ini adalah perusahaan sub sektor kesehatan yang terdaftar secara berturut-turut dalam periode tahun 2020-2022 di Bursa Efek Indonesia (BEI). Metode yang digunakan dalam penelitian ini adalah menggunakan metode kuantitatif dengan menguji data real-time yang diperoleh dari laporan keuangan dan laporan tahunan. Purposive sampling merupakan teknik yang digunakan dalam penentuan sampel, sehingga menghasilkan sampel 13 perusahaan dengan 3 tahun periode. Kondisi pandemi yang telah dihadapi masyarakat indonesia sangat mempengaruhi ekonomi Indonesia. Dalam kondisi yang dihadapi di atas, kita dapat menilai bahwa perusahaan kesehatan berkontribusi besar dalam pendapatan ekonomi negara Indonesia. Berdasarkan hasil dari pengolahan data melalui aplikasi SPSS versi 26, didapati bahwa audit delay tidak mempengaruhi keberlangsungan hidup sebuah perusahaan dalam bidang kesehatan secara parsial sedangkan audit tenure dan financial leverage mempengaruhi keberlangsungan hidup perusahaan di bidang kesehatan secara parsial. Implikasi penelitian ini adalah adanya trend penggantian auditor secara berkala 1 tahun sekali di perusahaan subsektor kesehatan, dimana kegiatan ini dilaksanakan untuk menghindari penerimaan opini audit atas kelangsungan usaha. Untuk itu disarankan hal ini dapat menjadi pertimbangan bagi pihak investor dan auditor dalam pengambilan keputusan atas sebuah perusahaan.
Analisa Pengaruh Teknologi Informasi, Motivasi dan Komitmen terhadap Kinerja Karyawan (RSUD Dr Djasamen Saragih Pematang Siantar) Dewi L Sitorus; Harman Malau
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management 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/budgeting.v5i1.7282

Abstract

The purpose of this research is to explore and analyze the influence of information technology, motivation, and commitment on employee performance RSUD Dr Djasamen Saragih Pematang Siantar. A research design, specifically a direct survey of the population by the researchers by creating, and distributing questionnaires data collection, with a total of the respondent is 100 respondents. For analysis used multiple linear regression analysis. Information Technology, motivation, and commitment were found to test the F value of IT variables, motivation, and commitment had a significant effect on the performance of Dr. Djasamen Saragih Pematang Siantar employees with (p-value < 0.05). The t-value calculated for the information technology variable is 2.015 with a significance value of 0.047, the t-value calculated motivated variable is 3.064 with a significance of 0.003, t-value calculated for the commitment is 4.160 with a significance of 0.000. This shows that these variables had a positive and significant influence on the work performance of Dr. Djasamen Saragih Pematang Siantar Hospital. Keywords: Technology, Information Technology, Motivation, Commitment, Performance, Dr. Djasamen Saragih Hospital
Analisis Pengaruh Bekerja dari Rumah dan Bekerja dari Kantor terhadap Kepuasan Kerja dan Produktivitas Kerja Karyawan Perusahaan Heima Sitorus; Harman Malau
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management 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/budgeting.v5i1.7340

Abstract

Covid-19 or Coronavirus Disease is still the center of attention throughout the world today. One of the PT x companies in Bandung, West Java, which is engaged in technology (software house) since entering the new normal era, the company has not implemented work from home and directly applies the work from office process. The data collection method uses a questionnaire with descriptive analysis techniques. The sample population of this study was 45 samples with purposive sampling technique. Data testing is done with descriptive test, T test, F test, Determination Coefficient Test. This study states that if the value of wfh and wfo is 0, the value of Employee Performance is 34.191. This means that every employee working from the office, will increase Employee Performance by 0.144. While employees work from wfo, it will increase Employee Performance by 1.128. If the value of wfh and wfo is 0, the productivity value of employee performance is 34.833. This means that every employee working from the office will increase employee performance productivity by 0.122, and every employee working from wfo will increase employee performance by 0.136. Keywords: Performance, Productivity, Work From Home, Work From Office.
Pengaruh Book Tax Gap, Profitabilitas, Dan Likuiditas, Terhadap Persistensi Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2018-2022 Pebrin Miller Limbong; Harman Malau; Lorina Siregar Sudjiman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.9004

Abstract

Tujuan dari riset ini ialah menganalisis korelasi book tax gap, profitabilitas, serta likuiditas terhadap persistensi laba pada perusahaan manufaktur yang terdaftar di BEI tahun 2018-2022. Sampel riset berjumlah 66 perusahaan, dan periode pengamatan selama 5 tahun. Data yang diterapkan bersifat kuantitatif, serta pendekatan analisis data yang diterapkan ialah gabungan antara pengujian analitik deskriptif serta analisis statistik, khususnya analisis regresi linier berganda. Teknik pengambilan sampel yang diterapkan ialah purposive sampling. Temuan analisis regresi linier berganda memperlihatkan book tax gap, likuiditas tidak berkorelasi signifikan dan hanya variabel profitabilitas yang berkorelasi signifikan serta positif secara parsial terhadap persistensi laba. Secara simultan ketiga variabel bebas, book tax gap, profitabilitas dan likuiditas berkorelasi signifikan terhadap persistensi laba. Namun demikian variabel profitabilitas memberikan kontribusi paling dominan terhadap persistensi laba. Kata kunci: book tax gap, profitabilitas, likuiditas, persistensi laba
Determinan Harga Saham Ditinjau Solvabilitas Dan Profitabilitas Jonathan Nadeak; Harman Malau
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.9405

Abstract

Pasar modal adalah salah satu aspek penting dalam dunia keuangan, di mana harga saham sebuah perusahaan menjadi tolok ukur kinerja dan prospek bisnis perusahaan tersebut. Diantara factor yang secara signifikan mempengaruhi harga saham adalah solvabilitas dan profitabilitas perusahaan. Purposive sampling berguna untuk memilih sampel, dan yang sesuai kriteria sebanyak 14 perusahaan dengan data penelitian 4 tahun dari oerusahaan sektor transportasi yang terdapat di BEI tahun 2019-2022. Penelitian menggunakan software statistik SPSS untuk menguji analisa regresi linear berganda, uji F, uji t, dan statistik deskriptif. Hasil penelitian ini merujuk pada variabel solvabilitas memiliki nilai signifikansi sebesar 0.106 > 0.05, artinya H1 ditolak, variabel sol bukanlah determinan dari harga saham. Dan mengenai variabel profitabilitas, nilai signifikansi sebesar 0.000 < 0.05, memiliki arti bahwa H2 diterima, yaitu profitabilitas berpengaruh signifikan terhadap harga saham. F hitung sebesar 11.32, menunjukkan model diterima pada signifikansi 0.000. Kata kunci: profitabilitas, solvabilitas, harga saham
COMPARATIVE ANALYSIS OF ACTIVITY RATIO BEFORE AND DURING PANDEMIC (2019-2020) ON THE FOOD & BEVERAGE SECTOR LISTED ON IDX Limbong, Gwyneth; Malau, Harman
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.178 KB) | DOI: 10.31955/mea.v6i2.2177

Abstract

The COVID-19 pandemic in Indonesia has shaken the country, from public health to economic conditions. This has led to the issuance of new policies from the government, one of which has an impact on the sales of companies. This study aims to examine whether there are differences in the company's activities using the activity ratio as a benchmark. The sample of this research is food and beverage companies listed on the IDX with purposive sampling method. The data analysis method used is descriptive statistics and normality test, while the average difference test uses the paired sample t-test and the wilcoxon signed-rank test. Paired sample t-test on current asset turnover shows that there is a difference between before and during the pandemic. Meanwhile, the results of inventory turnover show no difference before and during the pandemic. The wilcoxon signed-rank test for total asset turnover showed that there was a difference between before and during the pandemic. Meanwhile, accounts receivable turnover and account payable turnover showed no difference before and during the pandemic.
PENGARUH AUDIT REPORT LAG DAN KUALITAS AUDIT TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN YANG TERCATAT DI INDEKS KOMPAS 100 BURSA EFEK INDONESIA TAHUN 2020-2022) Sagala, Clarissa Grace S.; Malau, Harman
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 1 (2024): JMBI UNSRAT Volume 11 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i1.54630

Abstract

ABSTRACT This study examines the impact of audit report lag and audit quality on auditor switching among companies listed in the Kompas 100 Index of the Indonesia Stock Exchange for the years 2020-2022. Utilizing a quantitative approach and secondary data sources, this research successfully collected samples from 51 companies, representing a total of 153 data samples, through purposive sampling from the entire 100 companies. The analysis was conducted using descriptive statistical techniques and logistic regression, with data processing through SPSS version 29. According to the results, the Nagelkerke R Square value of 0.061 indicates that audit report lag and audit quality can only explain 6.1% of the influence on auditor switching, while 93.9% is influenced by other variables outside of this study. The findings shows that neither audit report lag nor audit quality has a significant effect on auditor switching, both partially and simultaneously. Keywords: Audit Report Lag, Audit Quality, Auditor Switching
PENGARUH AUDIT REPORT LAG DAN KUALITAS AUDIT TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN YANG TERCATAT DI INDEKS KOMPAS 100 BURSA EFEK INDONESIA TAHUN 2020-2022) Sagala, Clarissa Grace S.; Malau, Harman; Siagian, Harlyn L.
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 1 (2024): JMBI UNSRAT Volume 11 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i1.54822

Abstract

This research aims to examine the effect of audit report lag and audit quality on auditor switching among companies listed in the Kompas 100 Index of the Indonesia Stock Exchange for the years 2020-2022. With a quantitative approach and utilizing secondary data, this research successfully gathered samples from 51 companies, representing a total of 153 data samples, from the entire population of 100 companies, through purposive sampling technique. The analytical method employed in this research is logistic regression analysis. According to the results, the Nagelkerke R Square of 0.061 indicates that audit report lag and audit quality can only explain 6.1% of the influence on auditor switching, while 93.9% is influenced by other variables outside of this study. The findings shows that neither audit report lag nor audit quality significantly affects auditor switching, both partially or simultaneously. Keywords: Audit Report Lag, Audit Quality, Auditor Switching
The influence of brand awareness, brand image, and customer loyalty on purchasing decisions for Apple brand products Ariel, Bobie Manfred Alfaro Dick Bradley; Siagian, Valentine; Malau, Harman
Jurnal Mantik Vol. 8 No. 1 (2024): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i1.5113

Abstract

This study was conducted to examine the effect of Brand Awareness, Brand Image, and Customer Loyalty on Purchasing Decisions. This research was conducted by looking at how each of these factors individually and together influence consumer decisions to buy Apple brand products. The method used in this research is the survey method and this research uses a quantitative approach. The population in this study is every consumer who uses Apple brand products or goods in Indonesia. In this study, data collection was obtained by purposive sampling with sample criteria being consumers who have worked and a minimum education level of S1, then distributing questionnaires online via google form with a Likert scale directly to 115 consumers in Indonesia and using the SPSS version 29 application tool. In this study, data analysis used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Hypothesis Test and finally the Coefficient of Determination Test. The results showed that Brand Awareness, Brand Image, and Customer Loyalty simultaneously had a significant influence on Purchasing Decisions. Further results that Brand Image and Customer Loyalty have a positive and significant influence on Purchasing Decisions, while Brand Awareness shows a positive but insignificant influence. Of the three independent variables studied, Customer Loyalty shows the strongest influence on Purchasing Decisions, followed by Brand Image and Brand Awareness.
Co-Authors Actley, Rizkie Angellee Gloria Lingga Ariel, Bobie Manfred Alfaro Dick Bradley Bill Schara Marbun Bill Schara Marbun Boman Lingga Brahmana, Chelline Daphne Br Chris Octsantri Newin Huise Christina Burhan, Melissa Daniel Dewi L Sitorus Dick Wolters Marbun Elma Kania Febry Chatalya Pakpahan Francis Hutabarat Ginting, Raja Masmur Gwyneth Heiddy Limbong Gwyneth Limbong Harlyn L. Siagian Hazel Sharon Millane Ingkan Karuyan Nainggolan Heima Sitorus Helentina Hutapea Priskila Brigita Imelda Surbakti Intan Pebriana Marbun Joan Yuliana Hutapea Jonathan Nadeak Joseph Andre Sinaga Joseph Andre Sinaga Judith T. G. Sinaga Judith Tagal Gallena Sinaga Limbong, Gwyneth Lita Novia Ciputri SM Lorina Siregar Sudjiman Loviana Simarmata, Ruth Meldaria Hutagalung Melissa Christina Burhan Mila Susanti Nababan, Meli Julianty Permatasari Pandiangan, Gibson Pebrin Miller Limbong Ray Hutapea Rizky Daniel Rivaldi Tambunan Romian Marpaung Romian Marpaung Ronny Buha Sihotang Rorimpandey, Joel Roslan Sinaga Sagala, Clarissa Grace S. Samuel Parlindungan Silalahi Silalahi, Samuel Parlindungan Simbolon, Aditya Jono Sinaga, Judith Sitanggang, Juninetenth Keeply F Susanti, Mila Valentine Siagian Vernando, Yansen William Eben Haezer Silalahi Yohan Saputra