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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Teika Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SULTANIST: Jurnal Manajemen dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Coopetition : Jurnal Ilmiah Manajemen Jurnal Scientia Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INTELEKTIVA International Journal of Business, Law, and Education Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKONOMIKA45 Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal Transformation of Mandalika Journal of Management and Digital Business Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Audit dan Perpajakan Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Journal of Media, Sciences and Education Analitika: Journal of Economics, Management, and Business
Lorina Siregar Sudjiman
Universitas Advent Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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The Effect of Profitability and Company Size on Company Value in the Banking Sector Listed on the Indonesia Stock Exchange for the Period 2022–2024 Jacob William Marriott; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1962

Abstract

Abstract. This study aims to analyze the effect of profitability and company size on company value in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The banking sector was chosen because of its crucial role as the backbone of the national economy and the high transparency of data through audited financial reports and Financial Services Authority (OJK) supervision. The research method used a quantitative approach with purposive sampling technique. The sample consisted of 15 banks in the KBMI 3–4 category that recorded positive profits throughout the research period and had complete financial statement data. Profitability was proxied by Return on Assets (ROA), company size was measured by the natural logarithm of total assets, and company value was proxied by Price to Book Value (PBV). This study employs multiple linear regression analysis with SPSS version 27. Results show that ROA has a significant positive effect on PBV (β = 87.327, p = 0.000), while company size has no significant effect on PBV (β = −0.009, p = 0.948). Simultaneously, both variables explain 63.7% of PBV variation (R² = 0.637, F = 25.372, p = 0.000). These findings confirm that profitability is the dominant factor shaping market perception of banking company value in the post-pandemic economic recovery era of 2022–2024.
The Effect of the Implementation of Green Accounting and Material Flow Cost Accounting on Company Profitability (in Manufacturing Sector Companies Listed on the Indonesia Stock Exchange) Dimas Nugroho; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1965

Abstract

This study examines the influence of Green Accounting (GA) and Material Flow Cost Accounting (MFCA) implementation on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The manufacturing sector faces significant pressure to balance competitiveness with growing environmental responsibility demands. Using a quantitative causal-associative approach with panel data from 35 purposively selected companies, this study employs Fixed Effect Model (FEM) regression via EViews 13. Profitability is measured by Return on Asset (ROA), while GA is measured through environmental cost disclosure index and PROPER score, and MFCA through Material Efficiency Ratio and waste reduction percentage. Results show that GA has a significant positive effect on ROA (β = 3.87; p = 0.012) and MFCA also has a significant positive effect (β = 0.29; p = 0.028). Simultaneously, both variables significantly affect profitability (F-prob = 0.000) with R² = 0.462. The findings confirm that environmentally responsible accounting practices are not merely regulatory burdens but strategic investments that enhance financial performance in the manufacturing sector.
The Effect of Capital Structure and Liquidity on Profitability in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange Seveny Amellia Lingga; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1976

Abstract

This study aims to examine the effect of capital structure and liquidity on the profitability of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. A quantitative approach was employed, using secondary data from the financial reports of 10 purposively selected companies. Data were analyzed through descriptive analysis, data testing, classical assumption tests, and hypothesis testing. Debt to Equity Ratio (DER) was used to measure capital structure, Current Ratio (CR) was employed to measure liquidity, and Return on Assets (ROA) served as the profitability indicator. The results reveal that DER has a negative yet insignificant effect on ROA. Similarly, CR shows a positive but insignificant influence on ROA. Simultaneously, neither capital structure nor liquidity was found to have a significant effect on profitability.
Komite Audit Dan Kepemilikan Saham Institusional Sebagai Pendorong Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Basic Material Yang Terdaftar Di Bursa Efek Indonesia (2022-2024) Gina Panjaitan; Jhon Rinendy; Lorina Siregar Sudjiman
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3422

Abstract

This study aims to examine the effect of the audit committee and institutional share ownership on Corporate Social Responsibility (CSR) disclosure in Basic Material sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study applies a quantitative approach using secondary data obtained from companies’ annual reports. The sample was determined using purposive sampling, resulting in a total sample of 30 companies. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS software version 22. The results show that partially, the audit committee does not have a significant effect on CSR disclosure. In contrast, institutional share ownership has a positive and significant effect on CSR disclosure. Simultaneously, both independent variables significantly affect CSR disclosure. The coefficient of determination indicates that both variables are able to explain 17.4% of the variation in CSR disclosure. The findings suggest that institutional investors play an important role in encouraging increased transparency in CSR disclosure in Basic Material sector companies.
Pemasaran digital dan minat berkunjung ke Lembang Park and Zoo: Peran content marketing, live streaming, celebrity endorser, dan e-WOM di TikTok Mila Rosita; Heddry Purba; Lorina Siregar Sudjiman
Journal of Management and Digital Business Vol. 6 No. 1 (2026): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v6i1.2886

Abstract

The popularity of TikTok has made it a dominant digital platform that is strategic for various promotional activities, including those for tourist destinations. This provides opportunities for tourism managers to utilize engaging content marketing, live streaming, the involvement of popular figures as celebrity endorsers, and the dissemination of information through recommendations and reviews (electronic word of mouth) to increase engagement and visit intention among tourists via the TikTok social media platform. This study aims to analyze the influence of content marketing, live streaming, celebrity endorsers, and electronic word of mouth on the visit intention to Lembang Park and Zoo. The study employs a quantitative approach with 170 respondents who follow the Lembang Park and Zoo TikTok account, and analyses the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that content marketing, live streaming, celebrity endorsers, and electronic word of mouth positively influence visit intention. These findings imply that tourism destination managers need to integrate these four digital marketing strategies simultaneously, with an emphasis on selecting credible celebrity endorsers aligned with the destination’s image, to effectively build interest in visiting among social media users.
Co-Authors Aditya Fredrik Simanungkalit Agustini, I Gusti Ayu Ari Andhika Sudjiman Andres Hiltown Naibaho Anggiat SMT Arbino Sinaga Astika Tamala Br Tinjak Bintang Harapan Cheerfully Doanny Grace Hutagalung Christina Bagenda Chriz Anggun Girsang Chyintia Malau Clarina Freshya Waruwu Daka Sepry Sihombing Daniel Luther Somopawiro DEVINA TERTIANA SIREGAR Dimas Nugroho DINA MADELINA PRATIWI PUSPITASARI Elda Legia Pasaribu Elda Legia S. Pasaribu Elisa Siahaan Elma Rebecca Tania Simanjuntak Esra Supriyani Ezra Hasundungan Doloksaribu Francis Hutabarat Geovani Sitepu Gina Panjaitan Ginting, Marco Antonio Grace Purity Elisabeth Simbolon Gyzhella Chresty Angel Haida Situmorang Halawa, Krisman Handy Waldy Sembiring Depari Harman Malau Heddry Purba Herman Agrianto Sitorus Hudson Junifer Malau Hutabarat, Clara P. Georgina Hutagalung, Cheerfully Doanny Grace Irene Alda Uli Siregar Irene Hari Anakia Situmorang Irma Suryani Ivan S Jacob William Marriott Jesica Anggreani Siringoringo JESSICA ANGELINA SITOHANG Jhon Rinendy Jhonson Trimartin Sitanggang Joel Davidson Sinaga Jonatan Romeldo Pardomuan Hasiholan Joshua Joshua Hasiholan Nainggolan Kenneth Nicholas Manullang Kevin Marshall Pandiangan Kevlin Malau, Mei Lenita Waty Lisa Marbun, Alvario Marlinda Siahaan Marpaung, Joshua Marthinus Ismail Matthew Mei Kevlin Malau Meidy Lieke Karundeng Michael Raydiene Michael Sebastian Silaban Mila Rosita Mila Susanti Naibaho, Novselyn Nova Lorenzi Ouduil, Stanley Alberto Pandiangan, Austin Alleyn Pandiangan, William Anestson Paulsen Parulian Simanjuntak Paul Eduard Sudjiman Pebrin Miller Limbong Philip Morris Sihombing Pondi, Kepha Puji Deli Shella Putri Paulina N Parhusip Rahel Meliana Raynaldo Stefanus Herikusnanto Rias Abigel Ridelni Eunike Br Ginting Rifaldo Purba Riky Sai Maruli Rolyana Ferinia Pintauli Rophinta Violyta Rosalinda Sabbathista Simatupang Rut Meflinda Rut Meflinda BR Hutagalung Sabatini Simbolon Sebastian Gerald Wesley Silalahi Seroy, Rhiezky Samuel Seveny Amellia Lingga Shelly Julyen Sinurat Simangunsong, Aron Apul Parasian Simorangkir, Rio Idris Timbul Situmorang, Irene Hari Anakia Sylvia Kristinauli Siregar Siagian Telaumbanua, Aluinahot Widiyanto, Meidy Yehezkiel Rivaldo Tarigan Yohana Monica S. Yosafath Laksana Zifora Yanesya Takaria