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All Journal ETIKONOMI MIX : Jurnal Ilmiah Manajemen Binus Business Review Jurnal Mirai Management Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Aptisi Transactions on Technopreneurship (ATT) Bilancia : Jurnal Ilmiah Akuntansi International Journal of Communication and Society Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmu Manajemen METHONOMIX CERMIN: Jurnal Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Quantitative Economics and Management Studies ADI Pengabdian kepada Masyarakat Jurnal (ADIMAS Jurnal) Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ilmiah Accusi Startupreneur Business Digital (SABDA Journal) Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Indonesian Journal of Advanced Social Works (DARMA) Jurnal Bisnis Kolega Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA e-Jurnal Apresiasi Ekonomi Journal Accounting International Mount Hope Jurnal Media Akademik (JMA) Jurnal Penelitian Pendidikan Indonesia Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Society Jurnal Ilmiah Accusi
Goh, Thomas Sumarsan
Universitas Methodist Indonesia
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Village Finance and Community Institution Training in East Lumban Pea Village, Toba Regency Sagala, Farida; Normi, Siti; Simanjuntak, Arthur; Siahaan, Septony B.; Ginting, Mitha Christina; Sagala, Lamria; Goh, Thomas Sumarsan; Panjaitan, Rike Yolanda; Situmorang, Duma Rahel; Simanjuntak, Faido M.P.; Rajagukguk, Tiur; Gultom, Robinhot; Sianturi, Jeudi A.T.P.; Siregar, Jeremia; Nadeak, Heri
Indonesian Journal of Advanced Social Works Vol. 2 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/darma.v2i6.7691

Abstract

The purpose of this training is to increase the accounting knowledge of village heads and village officials so that they can record village financial transactions properly and accurately. There are several stages in conducting philanthropy: preparation, implementation, evaluation, and reporting. Findings from interviews with village heads and village officials regarding village financial management include: Planning Stage: At this stage, village heads and village organizations identify local problems and respond to community suggestions through the Village Consultative Body (BPD) and community leaders. Implementation Stage: After the activity implementation file is complete, the activity implementation file is ready to be submitted. Administration Stage: The treasurer must report how much his income and expenses are and detail what the funds are used for. Reporting Stage: At the reporting stage, the village treasurer is responsible and obliged to record and book properly account for money through financial accountability reports at the end of each month. Accountability Stage: The village head is basically responsible to the residents and the accountability process is passed through the Camat to the Regent/Mayor.
Adaptive Strategic Approaches and Their Impact on Economic Growth in Dynamic Markets Goh, Thomas Sumarsan; Martinez, Samantha; Sitorus, Santa Lusianna; Anita, Tiurida Lily
Startupreneur Business Digital (SABDA Journal) Vol. 4 No. 2 (2025): Startupreneur Business Digital (SABDA)
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/sabda.v4i2.898

Abstract

In an era marked by accelerating globalization, digital disruption, and market volatility, businesses are compelled to develop adaptive strategic approaches to sustain performance and contribute to broader economic development. This study investigates how adaptive strategies characterized by flexibility, innovation, and responsiveness affect economic growth within dynamic market environments. The research aims to analyze the relationship between strategic adaptability and macroeconomic indicators such as GDP growth, productivity, and business resilience across varying national and industry contexts. Employing a mixed-method approach, the study integrates a systematic literature review with comparative case analyses from both developed and emerging economies, focusing on sectors experiencing rapid transformation. The findings reveal that organizations implementing adaptive strategies such as real-time decision-making, agile resource allocation, and continuous innovation are better positioned to respond to external shocks and, in turn, significantly enhance national economic performance. Moreover, the research highlights that countries with high levels of institutional support for strategic adaptability tend to achieve more sustainable growth trajectories. The study concludes that adaptive business strategies are not only essential for organizational competitiveness but also serve as key drivers of economic resilience in an increasingly uncertain global landscape. These insights offer valuable implications for policymakers, industry leaders, and researchers aiming to foster adaptive capacity as a means of achieving long-term economic stability and growth.
Peran Employee Green Behavior terhadap Green Teacher Performance dalam Lingkungan Madrasah Kota Medan dengan Pendekatan Organizational Ambidexterity dan Green Self-Efficacy Bhastary, Manda Dwipayani; Hou, Amin; Goh, Thomas Sumarsan; Nasib, Nasib; Julitawaty, Wily
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.729

Abstract

This study examines the influence of employee green behavior on the performance of green instructors in the Madrasah context in Medan City, using the frameworks of organizational ambidexterity and green self-efficacy. Adopting a quantitative research methodology, the study utilized surveys as the primary data collection tool. The research population consisted of all Madrasah instructors in Medan City, totaling 229 individuals, who also served as the research sample. Data analysis was conducted using quantitative statistical methods, specifically path analysis. Primary data were collected through surveys, while secondary data were obtained from official Madrasah records. The findings reveal that instructors’ green self-efficacy in Madrasahs in Medan City is significantly influenced by their green behavior. Moreover, environmentally sustainable practices positively impact organizational ambidexterity, which in turn affects teacher performance. However, organizational ambidexterity does not have a direct significant influence on green teacher performance. Conversely, employee green behavior indirectly enhances teacher performance through its effects on organizational ambidexterity and green self-efficacy.
Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Goh, Thomas Sumarsan; Simanjuntak, Arthur; Henry, Henry
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1379

Abstract

Penelitian ini dilakukan dengan tujuan agar dapat mengetahui bagaimana leverage dan profitabilitas mempengaruhi nilai perusahaan dengan menambahkan kebijakan dividen sebagai variabel moderasi. Data sekunder pada penelitian ini didasarkan pada data yang disajikan oleh perusahaan sektor konstruksi dalam laporan keuangan dan laporan tahunan dari tahun 2017 hingga 2021. Terdapat sepuluh perusahaan konstruksi dengan periode 5 tahun sebagai sampel penelitian. Teknik yang dijadikan sebagai cara untuk menganalisis data yaitu analisis linear berganda dan uji moderasi. Hasil penelitian yang didapatkan mengindikasikan bahwa terdapat dua faktor yang memengaruhi nilai perusahaan: profitabilitas dengan pengaruh positif dan tidak signifikan, dan leverage dengan pengaruh negatif dan signifikan. Hasil uji moderasi menunjukkan bahwa kebijakan dividen dapat menjadi moderasi atas pengaruh yang terjadi antara profitabilitas terhadap nilai perusahaan. Tetapi, kebijakan dividen tidak dapat menjadi moderasi atas pengaruh yang terjadi antara leverage terhadap nilai perusahaan.
The Influence Of Capital Structure, Liquidity, And Leverage On Firm Value With Profitability As An Intervening Variable In Automotive Companies Listed On The Indonesia Stock Exchange (IDX) Period 2019 - 2021 Simanjuntak, Arthur; Sembiring, Yosephine Natalita; Thomas Sumarsan Goh; Simanjuntak, Gracesiela Y; Simanullang, Nindy L
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6mxfe088

Abstract

This study aims to examine the impact of capital structure, liquidity, and leverage on firm value while considering profitability as an intervening variable. The independent variables in this study are measured using Debt to Equity Ratio (DER) for capital structure, Current Ratio (CR) for liquidity, and Debt to Assets Ratio (DAR) for leverage. The dependent variable is the firm value, which is measured using Price to Book Value (PBV), and profitability is measured using Return on Assets (ROA) as the intervening variable. The population of this study consists of companies listed on the Indonesia Stock Exchange (BEI) that have published financial reports during the period 2019-2021 in the automotive sector. The sampling method used in this research is census sampling, and a total of 42 data points are analyzed. The results of the analysis indicate that capital structure has a positive impact on firm profitability, while liquidity and leverage do not have a significant influence on profitability. Furthermore, the combined effect of capital structure, liquidity, and leverage does not significantly affect firm value. However, profitability has a positive impact on firm value. Further analysis reveals that capital structure directly affects firm value, while liquidity indirectly affects it through profitability. Moreover, profitability also has a direct impact on firm value. These findings suggest that profitability plays a crucial role in linking the factors of capital structure and liquidity to firm value within the context of the automotive companies in Indonesia. Therefore, the findings of this study provide valuable insights for companies in managing their capital structure and liquidity with the goal of enhancing firm value through improved profitability
THE INFLUENCE OF FOREIGN OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON THE COMPANY'S FINANCIAL PERFORMANCE (CASE STUDY OF BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE) Sipayung, Tri Dharma; Simanjuntak, Arthur; Thomas Sumarsan Goh; Simanjuntak, Gracesiela Y; Lase, Arthika Iradat R
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/5yhtc768

Abstract

This study aims to examine the impact of foreign ownership and institutional ownership on the company's financial performance. In this study, financial performance is measured by Return On Assets (ROA). The population in this study includes banking companies listed on the Indonesia Stock Exchange (IDX) and have published financial reports for 2020-2022. The sampling method used purposive sampling technique and as many as 33 companies were sampled in this study. The results showed that foreign ownership has a significant negative effect on the company's financial performance. Furthermore, institutional ownership has no effect on the company's financial performance. The next research results state that foreign ownership and institutional ownership together have a significant positive effect on the company's financial performance
The Impact of Capital Structure, Liquidity, And Firm Size OnFinancial Performance an Empirical Study Of Technology Companies Listed on The Indonesia Stock Exchange (2020 - 2023) Simbolon, Roma; Goh, Thomas Sumarsan; Simanjuntak, Arthur; Elisabeth, Duma Megaria
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/fj4y6v92

Abstract

In the era of globalization and evolving economic factors, Indonesian businesses must demonstrate resilience within increasingly competitive environments. Corporate financial health serves as a critical indicator of operational efficiency, asset utilization effectiveness, business outcome realization, outstanding obligations management, and potential bankruptcy risks. Developing internal capabilities through technological advancement, product quality enhancement, human resource development, expenditure efficiency, and performance optimization represents a strategic approach to maintaining and improving corporate financial wellness. According to research by Sarwindah and Imronudin (2023), financial performance analysis seeks to evaluate how effectively a corporation adheres to appropriate and accurate principles when conducting its financial activities
Antaseden Kinerja Pegawai PT. Angkasa Pura II Bandara Silangit Siti Normi Sinurat; Kristanty M N Nadapdap; Thomas Sumarsan Goh; Saur Melianna; Markus Doddy Simanjuntak
Manajemen: Jurnal Ekonomi Vol. 6 No. 3 (2024): Manajemen : Jurnal Ekonomi Vol 6 No 3 November 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zcxz2v25

Abstract

Sumber Daya Manusia (SDM) merupakan aset penting bagi setiap organisasi, termasuk PT. Angkasa Pura II Bandara Silangit, Provinsi Sumatera Utara. Manajemen SDM yang efektif melalui kepemimpinan yang baik dan pelatihan yang tepat adalah hal penting untuk mencapai tujuan organisasi. Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan dan pelatihan kerja terhadap kinerja pegawai di PT. Angkasa Pura II Bandara Silangit, Provinsi Sumatera Utara. Data diperoleh melalui kuesioner yang diisi oleh 64 responden pada bulan Juli 2024, dengan tingkat respons 100%. Hasil penelitian menunjukkan bahwa gaya pelatihan kerja dan kepemimpinan partisipatif yang tepat waktu memiliki dampak positif dan signifikan terhadap kinerja pegawai. Data penjualan tiket menunjukkan fluktuasi dari tahun ke tahun, yang konsisten dengan kurangnya pelatihan dan gaya kepemimpinan. Sebuah penelitian terhadap responden menunjukkan bahwa kinerja pegawai dapat ditingkatkan melalui kesempatan yang diberikan oleh kepemimpinan untuk menyampaikan masukan dan keluhan. Pelatihan yang relevan dengan kebutuhan operasional dan perkembangan teknologi terbukti meningkatkan kompetensi dan produktivitas pegawai. Kesimpulan dari studi ini adalah bahwa pelatihan kerja yang terstruktur dan gaya kepemimpinan yang baik secara signifikan meningkatkan kinerja pegawai di PT. Angkasa Pura II Bandara Silangit, Provinsi Sumatera Utara. Rekomendasi dari penelitian ini meliputi pentingnya komunikasi efektif antara manajemen dan pegawai serta pengembangan program pelatihan berkelanjutan untuk menjaga kompetensi dan motivasi pegawai. Diharapkan bahwa penerapan strategi ini akan mengoptimalkan kinerja keseluruhan organisasi
PENGARUH ARUS KAS, NILAI PERUSAHAAN, TOTAL ASET DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2020-2022 Erika; Niastyna Simorangkir; Thomas Sumarsan Goh; Arthur Simanjuntak; Syawaluddin
Manajemen: Jurnal Ekonomi Vol. 6 No. 3 (2024): Manajemen : Jurnal Ekonomi Vol 6 No 3 November 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/nv8f9m17

Abstract

Penelitian ini bertujuan untuk menguji pengaruh arus kas, nilai perusahaan, total aset dan laba akuntansi terhadap return saham secara parsial dan pengaruh arus kas, nilai perusahaan, total aset dan laba akuntansi secara bersama-sama terhadap return saham dengan menggunakan populasi pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI periode 2020-2022. Sampel di dalam penelitian ini dipilih dengan menggunakan metode data sekunder. Hasil penelitian ini menunjukkan bahwa secara parsial arus kas operasi, dividend payout ratio, total asset turnover dan Laba Akuntansi tidak berpengaruh terhadap return saham,  Return on Equity berpengaruh negatif dan signifikan terhadap return saham. Sedangkan Price to Book Value Ratio berpengaruh positif dan signifikan terhadap return saham. Dan hasil dari uji F memiliki nilai Fhitung 6.865 > Ftabel 2.18 yang artinya varibel arus kas investasi, return on equity, dividend payout ratio, price to book value ratio, total asset turnover dan Laba akuntansi berpengaruh positif dan signifikan terhadap return saham
ANALISIS FAKTOR - FAKTOR KEUANGAN DAN EKONOMI TERHADAP RETURN SAHAM Erika Erika; Niastyna Simorangkir; Arthur Simanjuntak; Thomas Sumarsan Goh
Manajemen: Jurnal Ekonomi Vol. 7 No. 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/drppt983

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, equity multiplier, inflasi, market capitalization, dan kebijakan dividen terhadap return saham secara simultan dan profitabilitas, likuiditas, equity multiplier, inflasi, market capitalization, dan kebijakan dividen secara bersama-sama terhadap return saham dengan menggunakan populasi pada perusahaan manufaktur yang terdaftar di BEI periode 2020-2022. Sampel di dalam penelitian ini dipilih dengan menggunakan metode data sekunder. Dari hasil penelitian likuiditas, equity multiplier, market capitalization, dan kebijakan dividen tidak berpengaruh terhadap return saham. Sedangkan profitabilitas dan inflasi berpengaruh terhadap return saham. Dan hasil dari uji F memiliki nilai Fhitung 2.290 > Ftabel 2.28 artinya bahwa profitabilitas, likuiditas, multiplier equity, inflasi, market capitalization, dan kebijakan dividen memberikan pengaruh positif terhadap return saham pada perusahaan manufaktur periode 2020 – 2022
Co-Authors Agustina Agustina Aidil Putra Albert Albert Albert Albert Alvinia Christina Sinaga Amin Hou Angel, Mary Angelai Rena Angeline Malik Anita, Tiurida Lily Apriani Magdalena Sibarani Arison Nainggolan Arison Nainggolan, Arison Aroha, Lila Arthur Simanjuntak Billy Jovan Carissa Carissa Chon Cho Reynols Manday Cleren Cleren Cynthia daniel christian Daniel Christian David David Desy Putri Sari Dimita Hemalli Premasari Purba Duma M. Elisabeth Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Edison Sagala Edison Sagala Elcy Handayani Pramita Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati, Elidawati Elisabeth, Duma Megaria Enda Noviyanti Simorangkir Erika Erika Erika Erika Erika Erika Erika Erika Erika Erika Erika Errie Margery Errie Margery Errie Margery Eva Julia G. Harianja Fadillah, Ega Nur Fandy Susanto Farida Sagala Fati Gratianus Nafiri Larosa Fernando, Allen Stephen Fitriyanti, Elvira Frith Willy Geraldo Fransiskho Ginting, Mitha C. Ginting, Mitha Christina Giovanna Lodeva Gracesiela Y Simanjuntak HAN TONO HANTONO Handoko Syahputra Salim Helena Helena, Helena Henry Henry Henry Henry Henry Henry Henry Henry Henry, Henry Hery Hery Hong, Rita Hotlan Butar-Butar Hutabarat, Chiristian Veri Ivo M. Silitonga Ivo Maelina Silitonga Jaja Suteja Jamaluddin Jamaluddin Januardi Mesakh Jatongam Nainggolan Jatongan Nainggolan Jeffry Tanoto Jimmy Andreas Julianti Julianti, Julianti Julina Julina Karsa, Aldo Hermaya Aditiya Nur Khaterine Pratama Kristanty M N Nadapdap Lamria Sagala Larosa, Dian Priliany Lase, Arthika Iradat R Leni Leni Liem, Gai Sin Lim, Clara Pasha Lisa Fredicia Mahfudi, Khasan Malik, Angeline Manda Dwipayani Bhastary Margery, Errie Markus Doddy Simanjuntak Martinez, Samantha Melanthon Rumapea Meliati Meliati Melisa Melisa Melviana, Melviana Mila Asmawiani Okta Mitha Christina Ginting Mulatua P. Silalahi Nadapdap, Kristanty M.N. Nadeak, Heri Nagian Toni Nagian Toni Nasib Natalia, Ester Ananda Niastyna Simorangkir Nindy L Simanullang Novita Sari nur subiantoro Nyoto Nyoto, Nyoto Panjaitan, Rike Yolanda Pomelia Pomelia Pomelia, Pomelia Pramita, Elcy Handayani Purba, Dimita H. P. Putri J. Sitorus PUTRI JESICA SITORUS Qurotul Aini Rahel Junita Rahel Yunita Rasmulia Sembiring Regina Jaya Reki Briyan Iwan Saputra Richard Richard Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rinaldi Rintan Saragih Robinhot Gultom, Robinhot Rocky Louis Linardi Sagala, Edison Sagala, Edison Sagala, Lamria Sagala, Lamria Sahala Purba Saur Melianna Sembiring, Yosephine N. Sembiring, Yosephine Natalita Septony B. Siahaan, Septony B. Shelly Carolina Sherina Sherina Siahaan, Septoni B. Siahaan, Septony B Sianturi, Jeudi A.T.P. Sihombing, Daulat Silalahi, Mulatua P. Silitonga, Ivo Maeliana Simanjuntak, Faido M. P. Simanjuntak, Faido M.P. Simanjuntak, Gracesiela Y SIMANJUNTAK, GRACESIELA YOSEPHINE Simanullang, Nindy L Simbolon, Roma Siregar, Jeremia Siti Normi Siti Normi, Siti Sitorus, Santa Lusianna Sjukun Sormin, Partogian Stephanie Stephanie Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin, Syawaluddin Tan, Willy Tandiono, Trys Hartono Tanoto, Michael Tantri, Elisabeth Tiur Rajagukguk, Tiur Toni, Nagian Tri Darma Sipayung Tri Dharma Sipayung, Tri Dharma Untung Rahardja Vanny Vanny Vincent Alberto Wesly A. Simanjuntak Willy Tan Wily Julitawaty Wily Julitawaty Wily Julitawaty, Wily Winny Ricky Yauandi, Kevin Marcelino Yosephine Natalita Sembiring Yosephine Sembiring