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All Journal Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi Manajemen Dinasti International Journal of Education Management and Social Science Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business, Law, and Education Interdisciplinary Social Studies Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Applied Finance and Business Studies International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Journal of Management and Digital Business IJFBP International Journal of Family Business Practices Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) E-Jurnal Akuntansi TSM Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Transformasi: Journal of Economics and Business Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Ekonomis Journal of Educational Management Research Klabat Accounting Review Jurmas Azam Insan Cendikia Journal of Innovative and Creativity Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi PESHUM
Judith Tagal Gallena Sinaga
Universitas Advent Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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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.
Optimizing the Security of Letter of Credit Transactions: Application of Blockchain Technology in Reducing the Risk of Fraud in Banking C Rantung, Melinda; Siagian, Harlyn; Gallena Sinaga, Judith Tagal
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2525

Abstract

Letter of Credit (LC) transactions play a vital role in facilitating international trade, but are vulnerable to various forms of fraud such as forgery of documents and manipulation of information. In the banking context, ensuring the security of LC transactions is an urgent challenge. This research aims to investigate the potential of applying blockchain technology in improving the security of LC transactions and reducing the risk of fraud in the banking sector. This research is included in descriptive quantitative research. This research was conducted at Banks in DKI Jakarta. The population in this research are customers who use Letter of Credit transactions. The sampling technique in this research is purposive sampling so that in this research the research sample was 100 customers who used letter of credit transactions. The data analysis technique in this research uses Partial Least Square (PLS). The research results show that blockchain technology has great potential to increase the security of LC transactions through aspects such as high data security, transparency and auditability, as well as automation through smart contracts. With proper implementation, blockchain technology can help reduce the risk of fraud, increase operational efficiency, and build trust in international trade. This study contributes to the understanding of the potential application of blockchain technology in the global financial context and highlights the importance of cross-sector collaboration to address transaction security challenges.
Beyond Green : Assesing Environmental Cost Determinants Hilery Br Ginting, Jesicha; Siagian, Valentine; Tagal Gallena Sinaga, Judith
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3391

Abstract

This study aims to evaluate the fundamental factors that impact the environmental costs borne by firms included in the ESG (Environmental, Social, and Governance) index. The factors that were taken into account and analyzed include the reputation of the company, the quality of the audits, and the size of the organization in relation to environmental costs. The data collection is entailed the examination of financial records and sustainability reports. The study's population comprised companies that were indexed based on (ESG) criteria for the period of 2018–2022. The data gathering process in this study yielded a total of 285 data points for analysis, obtained from 57 different companies. The study employed a quantitative methodology using ordinary least squares and included control variables and a fixed effect. The findings of this study suggest that reputation and firm size exert a substantial impact on environmental costs, whereas the quality of audits does not have a significant effect on environmental costs. Empirically, this result shows that the better the company's reputation and the bigger the company, the higher the environmental cost spent by that company. Thus, whichever public accounting firm handles the company, will not affect the amount of environmental costs spent.
The Influence of Green Human Resource Management and Job Training on Employee Work Productivity with Work Motivation as a Mediating Variable at PT Astronacci International Sirait, Mila Oktavia; Sitompul, Grace Orlyn; Sinaga, Judith Tagal Gallena
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 3 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i3.2384

Abstract

This study investigates the influence of Green Human Resource Management and job training on employee work productivity, with work motivation as a mediating variable. The sampling technique was based on Cohen’s table, and from a population of 107, a total of 82 respondents were selected according to the table's provisions. To test the hypotheses, the Partial Least Squares (PLS) method was employed in this research. The results show that Green Human Resource Management has a positive and significant contribution to increasing employee work motivation. Moreover, it also has a significant and positive effect on employee work productivity. Work motivation, in turn, has a positive and significant influence on employee work productivity. On the other hand, job training was found to have a positive and significant effect on enhancing work motivation, but no significant effect on employee work productivity. Green Human Resource Management has a positive and significant influence on employee work productivity through work motivation, and job training also has a positive and significant influence on employee work productivity through work motivation
The Impact of Operational Efficiency, Dividend Policy, and Corporate Sustainability On Financial Performance Juergen Klinsman Daniel Simanjuntak; Rolyana Ferinia; Judith Tagal Gallena Sinaga
Interdisciplinary Social Studies Vol. 4 No. 3 (2025): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v4i3.822

Abstract

In contemporary business practice, companies have become increasingly aware of the need to enhance financial performance to provide optimal dividends to investors while simultaneously managing operational costs and demonstrating environmental responsibility through corporate sustainability reports. This study aims to examine the extent to which operational efficiency, dividend policy, and corporate sustainability influence the financial performance of firms. Employing a quantitative research design with a correlational approach, data were analysed using SPSS. Secondary data were collected from 63 companies listed on the Indonesia Stock Exchange (IDX) that report Environmental, Social, and Governance (ESG) scores, alongside their annual reports for the year 2023. The findings indicate that: 1) Operational efficiency does not have a significant effect on financial performance; 2) Dividend policy exerts a positive and significant impact on financial performance; 3) Corporate sustainability does not significantly influence financial performance; and 4) Collectively, operational efficiency, dividend policy, and corporate sustainability significantly affect financial performance. This research focuses on publicly listed companies in Indonesia with ESG scores, highlighting their commitment to environmental, social, and governance factors while concurrently pursuing profitability.
ESG Score and Cost of Debt: Evidence from Indonesia Siagian, Valentine; Sinaga, Judith Tagal Gallena; Sinaga, Nensy Dwi Putri
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.27111

Abstract

Research aims: This study explores the influence of Environmental, Social, and Governance (ESG) practices on corporate debt costs. The primary objective is to determine whether comprehensive ESG adherence can function as a mechanism to reduce financial liabilities by lowering borrowing costs.Design/Methodology/Approach: The research employs a quantitative methodology, using a dataset of ESG scores from 635 firm-year observations in Indonesian data covering 2013-2022, and analyzes it using OLS regression. The analytical approach involves comparing corporate debt costs with overall ESG scores and with the disaggregated ESG scores independently.Research findings: ESG scores are associated with lower debt costs. However, when the components are analyzed separately, only the Governance score shows a statistically significant negative correlation with debt costs. Environmental and Social scores do not demonstrate a meaningful standalone effect. It suggests that creditors place greater emphasis on governance-related factors in assessing credit risk.Theoretical contribution/Originality: This study makes a significant contribution to the literature on sustainable finance by providing empirical evidence of the differential impact of ESG components on corporate financing costs. It advances understanding of how ESG factors, particularly governance, shape firms’ financial outcomes.Practitioner/Policy implication: The results highlight the strategic importance of governance-focused ESG initiatives for firms seeking to lower financing costs. Policymakers and corporate strategists should recognize the value creditors place on governance practices and incorporate this insight into ESG frameworks and disclosure standards.
The Influence of Building Quality, Strategic Location, and Price on the Decision to Purchase Subsidized Housing in the Cileungsi Area Yosua B Rachmat; Harlyn Siagian; Judith Tagal Gallena Sinaga
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 4 (2024): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v5i4.2534

Abstract

This study aims to present a comprehensive depiction of the factors influencing the decision-making process regarding the purchase of subsidized housing, focusing specifically on variables such as building quality, strategic location, and price. The research objectives include identifying the key variables impacting the choice of acquiring subsidized housing in the Cileungsi region through a quantitative descriptive approach. Utilizing purposive sampling, the study surveyed one hundred local residents who recently acquired homes through government assistance programs. Structural Equation Modeling (SEM) employing variance-based methods or component-based structural equation modeling, specifically Partial Least Squares (PLS), was utilized for data analysis. The anticipated outcomes of this investigation are expected to contribute significantly to understanding consumer behavior in the context of subsidized housing purchases in Cileungsi. Moreover, the application of PLS analysis methods is poised to provide an in-depth comprehension of the interrelationships among variables within the tested model and furnish strategic recommendations for developers of subsidized housing and pertinent stakeholders to enhance product appeal.
The Role Of Corporate Sustainable Management In Moderating The Effect Of Audit Quality On Tax Aggressiveness In Companies Listed On The IDX30 For The 2022-2024 Period Kunu, Lisa; Sinaga, Judith Tagal Gallena; Hutapea, Joan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): 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.v7i4.10635

Abstract

Penelitian ini bertujuan untuk mengkaji peran Corporate Sustainable Management (CSM) sebagai variabel moderasi dalam mempengaruhi hubungan antara kualitas audit dan agresivitas pajak perusahaan. Kualitas audit dioperasionalisasikan melalui discretionary accruals (DAC) sebagai indikator kemampuan auditor dalam membatasi akrual diskresioner, sementara agresivitas pajak diukur menggunakan Effective Tax Rate (ETR) sebagai representasi tingkat perencanaan pajak agresif perusahaan. Variabel CSM diukur berdasarkan indeks pengungkapan keberlanjutan yang merujuk pada standar Global Reporting Initiative (GRI). Populasi penelitian terdiri dari perusahaan yang tergolong dalam indeks IDX30 dan terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Analisis dilakukan menggunakan regresi moderasi untuk menguji pengaruh langsung kualitas audit serta peran moderasi CSM terhadap agresivitas pajak. Hasil empiris menunjukkan bahwa kualitas audit yang diukur melalui DAC tidak memiliki pengaruh signifikan terhadap agresivitas pajak dan CSM tidak memoderasi hubungan tersebut secara signifikan. Temuan ini mengindika sikan bahwa mekanisme pengawasan eksternal dan implementasi keberlanjutan perusahaan belum cukup efektif dalam membatasi praktik perpajakan agresif yang berbasis kebijakan akuntansi diskresioner. Penelitian selanjutnya disarankan menggunakan indikator alternatif serta memperluas cakupan sektor dan periode pengamatan.
Analisis Aktivitas Supervisi Akademik dan Lingkungan Kerja Terhadap Kinerja Guru SMP Swasta Advent Saraswati, Yessy; Ibrahim, Yodi Setiawan; Gallena-Sinaga, Judith Tagal; Katemba, Caroline V.
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10611

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh aktivitas supervisi akademik terhadap kinerja guru SMP Swasta Advent di Kota Medan. Untuk mengetahui pengaruh lingkungan kerja terhadap kinerja guru SMP Swasta di Kota Medan. Dan untuk mengetahui pengaruh aktivitas supervisi akademik dan lingkungan kerja terhadap kinerja guru SMP Swasta Advent di Kota Medan. Metode penelitian ini adalah ex-post facto dan berdasarkan metode yang digunakan penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah guru SMP Swasta Advent yang ada di Kota Medan. Penelitian ini merupakan penelitian populasi dengan jumlah responden sebanyak 52 guru. Instrumen yang digunakan dalam penelitian ini adalah kuesioner dengan menggunakan skala Likert. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian adalah terdapat pengaruh positif dan signifikan aktivitas supervisi akademik terhadap kinerja guru SMP Swasta di Kota Medan dengan koefisien regresi 0,290, nilai t hitung 2,126, dan nilai signifikansi 0,039. Terdapat pengaruh positif dan signifikan lingkungan kerja terhadap kinerja guru SMP Swasta Advent di Kota Medan dengan koefisien regresi 1,150, nilai t hitung 5,224, dan nilai signifikansi 0,000. Terdapat pengaruh positif dan signifikan aktivitas supervisi akademik dan lingkungan kerja secara bersama-sama terhadap kinerja guru SMP Swasta Advent di Kota Medan dengan F hitung 26,640 dan nilai signifikansi 0,000.
Manajemen Risiko Pajak Sebagai Pemoderator Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak Yemima Eveline Romauly Sirait; Judith Tagal Gallena Sinaga; Grace Orlyn Sitompul
Jurnal Pendidikan Indonesia Vol. 5 No. 12 (2024): Jurnal Pendidikan Indonesia (Japendi)
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v5i12.6580

Abstract

Dengan manajemen risiko pajak sebagai pemoderasi, penelitian ini bertujuan untuk menginvestigasi pengaruh antara corporate social responsibility (CSR) dan penghindaran pajak. Penelitian ini dilakukan pada perusahaan yang tercatat di BEI dari tahun 2018 hingga 2022 yang bergerak di bidang manufaktur. Penelitian ini mengandalkan metode kuantitatif. Studi ini menggunakan sumber data sekunder, seperti laporan keuangan dan keberlanjutan perusahaan. Dengan menggunakan teknik purposive sampling, penelitian ini mengumpulkan data observasi dari 120 laporan keuangan dan keberlanjutan. Hasil penelitian ini menemukan bahwa penghindaran pajak tidak dipengaruhi oleh CSR karena tidak ada pengaruh signifikan diantaranya. Dan manajemen risiko pajak sebagai variabel moderator juga tidak memiliki hubungan signifikan untuk pengaruh CSR terhadap penghindaran pajak.
Co-Authors Alberto Harianja Amelia Setiawan Andrew Fernando Pakpahan Anissa Graciella Sagala Arfando, Brandon Ayuhelfia Maylinda B Rachmat, Yosua Budi Dharmadi C Rantung, Melinda Caroline Victorine Katemba Ceria Angellita Atengena Br. Sembiring Chris Octsantri Newin Huise Christian Vanda Situmeang Christopher Gerald Sanger Deo Dio Du Simanjuntak Desi Cindy Preniaty Limbong Enduru Simbolon Ezrawati Nunut Nababan Fernando Cornelius Sitohang Francis Hutabarat Frischa Sitohang Friska Valentine Kaunang Gallena Sinaga Gideon Gimson Tamba Grace Orlyn Sitompul Hakuna Matata Ginting Hamfri Djajadikerta Harlyn L. Siagian Harman Malau Harry Jonathan Hilery Br Ginting, Jesicha Ibrahim, Yodi Setiawan Isnayanti Isnayanti James Sylvanus Uly Reke Jhon Rinendy Joan Yuliana Hutapea Jonathan Nicholas Iroth Jonathan, Harry Juergen Klinsman Daniel Simanjuntak Julio Santos Siagian Kevin Revido Butar Butar Kunu, Lisa Lenita Waty Lisa Kunu Marlinda Siahaan Mayawi Br Dolok Saribu Meidy Lieke Karundeng Mick Jovi Brucelee Manueke Mila Susanti Naccir Sidabutar Patricia Angelique Peranginangin, Elfrida Br Purnama, Timothy Ria Chaniago Ria Chaniago Risma Ida Gultom Rolyana Ferinia Pintauli Ronald Saragih Ronny Buha Sihotang Rulyna Sabathini Tesalonica Saragih, Ronald Saraswati, Yessy Setiadi, Abigail Dwi Pangestu Silvia Swasti Sinaga, Nensy Dwi Putri Sirait, Mila Oktavia Sylvia Fettry E.M Tambunan, Regina Miranda Rachel Valentine Siagian Valentino Rodrigo Hutabarat Vernando, Yansen Victor Sinaga William Eben Haezer Silalahi Yemima Eveline Romauly Sirait Yessy Saraswati Yodi Ibrahim Yodi Setiawan Ibrahim Yosafat Arya Permata Yosie William Iroth Yosie William Iroth Yosua B Rachmat