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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 Journal of Artificial Intelligence and Digital Business 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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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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
Environmental Management Accounting Disclosure and Market Valuation: A Critical Analysis of ESG Performance Impact on Stock Price Volatility in Indonesia Stock Exchange Listed Companies Simanjuntak, Arthur; Goh, Thomas Sumarsan; Sagala, Farida; Sitangggang, David Patar; Nadeak, Heri Imanuel
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2869

Abstract

Purpose: This research investigates the relationship between Environmental Management Accounting (EMA) disclosure quality and market valuation, specifically examining how ESG performance mediates the impact on stock price volatility among Indonesia Stock Exchange (IDX) listed companies. The study explores how comprehensive environmental accounting disclosures influence investor behavior and market dynamics within emerging capital markets. Method: This study employs a quantitative approach using panel data regression analysis with fixed effects modeling. The research sample comprises 180 IDX-listed companies across various sectors from 2019-2023, generating 900 firm-year observations. Data analysis was conducted using STATA 18.0 to examine the relationships between EMA disclosure quality, ESG performance, and stock price volatility while controlling for firm-specific characteristics and market conditions. Findings: The results demonstrate that EMA disclosure quality significantly reduces stock price volatility (? = -0.428, p < 0.001) and enhances ESG performance scores (? = 0.634, p < 0.001). ESG performance serves as a partial mediator, explaining 42.7% of the total effect of EMA disclosure on stock price volatility. The model explains 58.4% of stock price volatility variance, indicating strong explanatory power of environmental accounting disclosures in market valuation dynamics. Novelty: This study provides the first comprehensive empirical evidence linking environmental management accounting disclosure practices with capital market outcomes in an emerging market context. The research contributes to the literature by demonstrating how environmental accounting transparency creates value through reduced information asymmetry and enhanced ESG performance, ultimately stabilizing stock price movements.
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
Pengaruh Pertumbuhan Perusahaan, Leverage dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 Naipospos, Cindy Febly Kisse; Goh, Thomas Sumarsan; Rajagukguk, Tiur
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7475

Abstract

Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh pertumbuhan perusahaan, leverage, dan profitabilitas terhadap nilai perusahaan pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data sekunder yang diperoleh dari laporan keuangan perusahaan. Variabel independen dalam penelitian ini meliputi pertumbuhan perusahaan yang diukur dengan Asset Growth, leverage yang diproksikan dengan Debt to Equity Ratio (DER), serta profitabilitas yang diukur menggunakan Return On Assets (ROA). Adapun variabel dependen adalah nilai perusahaan yang diproksikan dengan Tobin’s Q. Penentuan sampel dilakukan dengan metode purposive sampling berdasarkan kriteria tertentu yang relevan dengan tujuan penelitian, sehingga diperoleh sebanyak 36 perusahaan sebagai sampel. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan perangkat lunak IBM SPSS versi 27. Sebelum dilakukan pengujian hipotesis, terlebih dahulu dilakukan uji asumsi klasik untuk memastikan kelayakan model regresi. Hasil penelitian menunjukkan bahwa secara parsial pertumbuhan perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Sementara itu, leverage dan profitabilitas terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan. Secara simultan, ketiga variabel independen, yaitu pertumbuhan perusahaan, leverage, dan profitabilitas, berpengaruh signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa kemampuan perusahaan dalam mengelola struktur modal dan menghasilkan laba menjadi faktor penting dalam meningkatkan nilai perusahaan, khususnya pada sektor infrastruktur.
Co-Authors Abda Abda 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 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 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 Nadapdap, Kristanty M.N. Nadeak, Heri Nadeak, Heri Imanuel Nagian Toni Nagian Toni Naipospos, Cindy Febly Kisse 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 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 , Markus Doddy Simanjuntak, Faido M. P. Simanjuntak, Faido M.P. Simanjuntak, Gracesiela Y SIMANJUNTAK, GRACESIELA YOSEPHINE Simanullang, Nindy L Simbolon, Roma Simorangkir , Niastyna Sinurat, Siti Normi Sipayung, Saur Meliana Siregar, Jeremia Sitangggang, David Patar Siti Normi Siti Normi, Siti Sitorus, Santa Lusianna Sjukun Sormin, Partogian Stephanie Stephanie Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin, Syawaluddin Tambunan, Erheina Cristy Br 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