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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
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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

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Pengaruh Pelatihan Kerja, Motivasi Kerja, dan Reward Kerja terhadap Displin Kerja Karyawan RS Advent Imelda Surbakti; Ronny Buha Sihotang; Harman Malau
Journal Of Administration and Educational Management (ALIGNMENT) Vol. 7 No. 1 (2024): ALIGNMENT : Journal of Administration and Educational Management
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/alignment.v7i1.9516

Abstract

This research aims to review the factors that encourage conscious discipline among employees at the Medan Adventist Hospital. A total of 100 employees as respondents indicated their feelings at work which were assessed through Job Training, Work Motivation, Work Rewards and Work Discipline in their work environment at Medan Adventist Hospital. With an instrument of 35statements that will be answered according to the conditions of each employee. So, through multiple linear regression testing, results were found using the t test of = 3.873 > 1.649 with a significance of 0.00 > 0.05 on job training, so it was stated that Job Training had an effect but not significant on work discipline, t was = 0.828 > 1.649 with a significance of 0.410 > 0.05 on Work Motivation, it is stated that Work Motivation has a significant effect on work discipline, and t = 2.400 > 1.649 with a significance of 0.018 > 0.05 on Work Rewards, then it is stated that Work Rewards has a significant effect on work discipline. Keywords : Job Training, Work Motivation, Work Rewards, Work Discipline
Pengaruh Green Innovation Dan Tax Planning Terhadap Nilai Perusahaan Angellee Gloria Lingga; Harman Malau; Mila Susanti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7267

Abstract

In the face of intensifying corporate competition, organizations must prioritize both profitability and environmental sustainability. The Triple Bottom Line theory is used in this study to emphasize the importance of corporate responsibility in relation to economic, social, and environmental aspects. From 2021–2023, this research looks at the infrastructure businesses listed on the BEI that are part of the infrastructure sector. It looks at how green innovation and tax planning affected their worth. The Price Book Value (PBV) ratio is used in this study to calculate the value of a company using quantitative data analysis. Green innovation and tax planning have a significant effect on company value, according to the report. Green innovation enhances investor confidence through sustainable practices, while strategic tax planning optimizes net earnings and elevates share value. These findings offer critical insights for corporate management in developing sustainable and effective ways to enhance market value.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP PERTUMBUHAN HARGA SAHAM PERUSAHAAN SUB SEKTOR TAMBANG BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA 2019 – 2023 Chris Octsantri Newin Huise; Judith Tagal Gallena Sinaga; Harman Malau
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines 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/costing.v8i2.14963

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis pengaruh Green Accounting terhadap pertumbuhan harga saham, serta bagaimana kinerja lingkungan memengaruhi pertumbuhan harga saham. Selain itu, penelitian ini juga meneliti dampak simultan Green Accounting dan kinerja lingkungan terhadap pertumbuhan harga saham pada perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Dalam penelitian ini, digunakan 115 sampel perusahaan dari subsektor pertambangan batubara yang terdaftar di BEI. Teknik pengambilan sampel dilakukan dengan metode purposive sampling, yakni teknik pemilihan sampel berdasarkan kriteria tertentu yang telah ditetapkan oleh peneliti. Variabel dependen dalam penelitian ini adalah pertumbuhan harga saham, sedangkan Green Accounting dan kinerja lingkungan—yang diukur menggunakan data PROPER—bertindak sebagai variabel independen. Untuk menganalisis data, penelitian ini menerapkan metode regresi berganda dengan bantuan perangkat lunak SPSS versi 25 guna melakukan pengujian regresi serta analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa Green Accounting memiliki pengaruh signifikan terhadap pertumbuhan harga saham. Namun, kinerja lingkungan yang diukur dengan indikator PROPER Emas, PROPER Hijau, dan PROPER Biru tidak memberikan dampak yang signifikan terhadap pertumbuhan harga saham. Analisis lebih lanjut menunjukkan bahwa 4,3% variasi dalam pertumbuhan harga saham dapat dijelaskan oleh Green Accounting dan kinerja lingkungan, sementara 95,7% sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam studi ini. Secara keseluruhan, Green Accounting dan kinerja lingkungan secara simultan tidak berpengaruh signifikan terhadap pertumbuhan harga saham.
PENGARUH GOOD CORPORATE GOVERNANCE, GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Joseph Andre Sinaga; Francis M. Hutabarat; Harman Malau
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines 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/costing.v8i2.14967

Abstract

Penelitian ini menganalisis pengaruh Good Corporate Governance (GCG), Green Accounting, dan ukuran perusahaan terhadap kinerja keuangan perusahaan IDX Growth30 periode 2019-2023. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder dari laporan keuangan, dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa GCG dan Green Accounting berpengaruh positif signifikan terhadap kinerja keuangan, sementara ukuran perusahaan berpengaruh negatif signifikan. Temuan ini menunjukkan bahwa tata kelola yang baik dan praktik keberlanjutan dapat meningkatkan profitabilitas, sedangkan perusahaan besar menghadapi tantangan efisiensi atas ukuran perusahaan yang dapat menurunkan kinerja keuangan.
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.
Pengaruh Struktur Modal Dan Pertumbuhan Penjualan Terhadap Profitabilitas Pada Perusahaan Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021–2023 William Eben Haezer Silalahi; Harman Malau; Judith T. G. Sinaga
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 3: April 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i3.9196

Abstract

Pandemi Covid-19 berdampak signifikan pada sektor transportasi, dan bahkan dalam periode normalitas ini, banyak bisnis di bidang ini belum sepenuhnya pulih, baik dari segi permintaan konsumen maupun variabel pendukung yang lain. Tujuan adanya penelitian ini ialah meneliti bagaimana perkembangan jual beli dan struktur modal memengaruhi profitabilitas perusahaan transportasi yang ada pada Bursa Efek Indonesia. Dengan menggunakan data sekunder dan metodologi kuantitatif, 102 sampel diambil dari laporan keuangan perusahaan transportasi yang diperdagangkan secara publik. Regresi linier berganda, pengujian hipotesis, dan uji-F sebagai evaluasi data merupakan bagian dari analisis. Hasil penelitian menunjukkan bahwa sementara pertumbuhan penjualan mempunyai pengaruh parsial positif serta cukup tinggi pada profitabilitas, struktur modal memiliki pengaruh parsial negatif. Profitabilitas signifikan pada struktur modal serta pertumbuhan penjualan pada saat yang bersamaan.
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.
Pengaruh Working Capital Turnover, Sales Growth, dan Liquidity Terhadap Profitability Silalahi, Samuel Parlindungan; Malau, Harman; Hutabarat, Francis
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 3 No. 5: April 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v3i5.3360

Abstract

This research aims to examine whether there is an influence of working capital turnover, sales growth, and liquidity on profitability in companies within the advertising, printing, and media sub-sectors listed on the Indonesia Stock Exchange from 2019-2022. A descriptive method is used in this study to identify whether there is a relationship between variables, providing a detailed picture through linear regression analysis. Passive participation observation method is employed in data collection for this research. This approach involves studying, classifying, and analyzing secondary data such as audited financial reports and related information within the scope of this study. The dependent variable, profitability, is calculated using the ROA ratio. For independent variables, working capital turnover calculated by dividing earnings after tax by current assets minus current liabilities, sales growth is calculated by subtracting this year's total sales from last year's total sales and dividing by this year's total sales, and liquidity is calculated by dividing current assets by current liabilities. The results of this study indicate that simultaneously, working capital turnover, sales growth, and liquidity do not have an influence on profitability. Partially, working capital turnover and sales growth do not have an influence on profitability, but a positive relationship with profitability.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA SEKTOR PROPERTI DAN REAL ESTATE PADA TAHUN 2019-2022 Vernando, Yansen; Malau, Harman; Sinaga, Judith
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.v8i1.3776

Abstract

Pasar keuangan properti dan real estate menawarkan peluang investasi yang menjanjikan namun juga memerlukan pemahaman mendalam terkait faktor-faktor yang memengaruhi harga saham. Penelitian ini fokus pada likuiditas, solvabilitas, dan profitabilitas sebagai faktor utama yang mempengaruhi harga saham dalam sektor tersebut selama periode 2019-2022. Data historis dianalisis menggunakan pendekatan analisis fundamental, menghubungkan informasi likuiditas, solvabilitas, dan profitabilitas perusahaan dengan perubahan harga saham.model regresi linier berganda memiliki signifikansi secara statistik Uji multikolinearitas tidak menunjukkan tanda-tanda masalah multikolinearitas antara variabel independen. Hasil regresi menunjukkan bahwa likuiditas dan solvabilitas memiliki pengaruh signifikan terhadap harga saham, sementara profitabilitas model regresi memberikan gambaran tentang pengaruh likuiditas, solvabilitas, dan profitabilitas terhadap harga saham dalam sektor properti dan real estate. Namun, penjelasannya masih terbatas dan memerlukan penyesuaian untuk meningkatkan akurasi. Dengan demikian, penelitian ini memberikan wawasan penting bagi pemangku kepentingan, memandu keputusan investasi, dan memberikan dasar untuk pengembangan model yang lebih kompleks di masa depan.
The impact of trust and service quality on customer loyalty in e-commerce Malau, Harman; Sitanggang, Juninetenth Keeply F
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244031

Abstract

This study analyzes the effect of custumer trust and service quality on custumer loyalty through e-commerce custumer satisfaction. This research uses a survey method by distributing questionnaires distributed to Tokopedia, Shopee and Lazada constumers who make transactions in 2024. The object of this research is constumers of Tokopedia, Shopee and Lazada users in North Sumatra. The respondents of the study were taken by purposive sampling obtained 100 respondents. Data is processed using Smart PLS 3. The results of this study show that custumer satisfaction has a significant effect on custumer loyalty, satisfied custumers usually make repeat purchases. Custumers feel comfortable and trust in the company so they will do re-shopping. Satisfied custumers often recommend products to friends and relatives. Loyal custumers have high trust in the company. Custumers believe that the company will continue to provide good service. Custumer trust has no significant effect on custumer loyalty. Custumer trust does not have a significant effect on custumer satisfaction. Service quality does not have a significant effect on custumer loyalty. Product quality and delivery speed often have a greater impact on custumer loyalty compared to service quality. Custumers are more likely to be loyal to platforms that consistently provide quality products and fast delivery. Suggestions for researchers to add custumer behavior variables in digital environments.
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