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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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Artificial intelligence adoption and financial management outcomes: A multi-dimensional analysis of banking and insurance sectors in Indonesia Jonathan Nicholas Iroth; Judith Tagal Gallena Sinaga; Harman Malau
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.v6i1.3048

Abstract

This study investigates the impact of Artificial Intelligence (AI) adoption on the financial performance of banking and insurance firms listed on the Indonesia Stock Exchange from 2020 to 2024. Using a quantitative explanatory framework, the research analyzes a sample of 230 observations. AI adoption was measured through disclosure intensity in annual reports, while financial performance was evaluated across three dimensions: operational efficiency (BOPO), financial stability (Z-Score), and firm value (Tobin’s Q). A Fixed Effect Model was employed for statistical analysis, as dictated by the Hausman Test results. The results indicate that AI adoption has a significant positive impact on operational expenses (BOPO), suggesting that high infrastructure costs and initial implementation expenditures currently outweigh efficiency gains. However, AI adoption also shows a significant positive impact on firm value, supporting Signaling Theory, where investors reward digital transformation despite short-term costs. No significant impact was found on financial stability. These findings confirm an AI Productivity Paradox in the Indonesian emerging market, where the high cost of implementation creates a temporary financial burden but yields a market innovation premium.
SEMINAR PERENCANAAN KEUANGAN KELUARGA UNTUK MEMAHAMI KONSEP 50-30-20 PADA IBU-IBU BWA BANDUNG RAYA Valentine Siagian; Andrew Fernando Pakpahan; Judith Tagal Gallena Sinaga
Azam Insan Cendikia Vol. 4 No. 1 (2025): Jurmas Azam Insan Cendikia
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/pkm.v4i1.165

Abstract

Perencanaan keuangan keluarga merupakan aspek krusial dalam menciptakan kestabilan finansial dan kesejahteraan ekonomi jangka panjang. Namun, masih banyak keluarga, khususnya ibu-ibu rumah tangga, yang belum memahami prinsip dasar pengelolaan keuangan yang efektif. Salah satu konsep yang dapat diterapkan adalah metode 50-30-20, yaitu 50% pendapatan untuk kebutuhan pokok, 30% untuk keinginan, dan 20% untuk tabungan serta investasi. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman ibu-ibu BWA Bandung Raya mengenai pentingnya perencanaan keuangan yang baik dengan penerapan konsep tersebut. Metode yang digunakan adalah seminar interaktif yang mencakup pemaparan materi, diskusi kelompok, simulasi keuangan, dan studi kasus yang relevan dengan kondisi ekonomi rumah tangga peserta. Hasil kegiatan ini menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai pentingnya menyisihkan 20% penghasilan untuk tabungan sejak awal, bukan sekadar mengalokasikan sisa uang belanja. Selain itu, peserta juga lebih sadar akan pentingnya pengelolaan keuangan yang disiplin guna mencapai kestabilan finansial keluarga. Diharapkan, dengan adanya edukasi ini, ibu-ibu dapat menerapkan konsep 50-30-20 secara konsisten dan berperan lebih aktif dalam mengelola keuangan keluarga untuk mencapai kesejahteraan yang lebih baik.
COMPETITIVE ADVANTAGE AND BUSINESS PERFORMANCE: SURVIVING COVID-19 (AN EMPIRICAL STUDY ON PUBLISHING COMPANIES IN WEST JAVA, INDONESIA): (AN EMPIRICAL STUDY ON PUBLISHING COMPANIES IN WEST JAVA, INDONESIA) Judith Gallena Sinaga; Hamfri Djajadikerta; Sylvia Fettry
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 2 (2025): JTIMB | Desember 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/refrb124

Abstract

The aim of this study is to examine the factors affecting competitive advantage and its relationship with business performance. This study further aims to address how the publishing companies survive the pandemic Covid-19. Questionnaires were distributed to the 310 employees of publishing association and purposive sampling was employed in determining and selecting the samples (respondents). Data gathered were processed by using PLS-SEM. The results showed that publishing companies survived the crisis irrespective of the limited amount of income generated. For its significance, internal control system is significantly associated with competitive advantage while quality cost is significantly associated with business performance and competitive advantage. On another note, internal control system and competitive advantage are not significantly associated with business performance. The significance posits that quality cost is preferred to maintain for better business performance rather than focusing on internal control system and competitive advantage    
Determinants of individual tax return filing compliance: Evidence from Indonesian civil servant teachers using PLS-SEM Ceria Angellita Atengena Br. Sembiring; Grace Orlyn Sitompul; Judith Tagal Gallena Sinaga
International Journal of Applied Finance and Business Studies Vol. 13 No. 4 (2026): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i4.475

Abstract

This study investigates the determinants of individual taxpayer compliance in filing annual tax returns among Indonesian civil servant teachers. The population of this study consists of civil servant public senior high school teachers in Pasuruan Regency, with a total population of 190 teachers. The number of samples collected was 68 respondents. Previous studies have reported inconsistent findings regarding the effectiveness of tax information dissemination and digital tax system integration in improving compliance behavior. This study aims to examine the role of tax information dissemination, tax interpretation, and tax information system integration in influencing taxpayer compliance. A quantitative research design was used with a survey approach. This study contributes to the tax compliance literature by emphasizing the importance of taxpayer understanding and digital system integration in improving compliance behavior among civil servant taxpayers.
PENGARUH ENVIRONMENTAL MANAGEMENT SYSTEM TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Mick Jovi Brucelee Manueke; Francis Hutabarat; Judith Tagal Gallena Sinaga
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3338

Abstract

Abstract: This research aims to analyze the influence of implementing the ISO 14001 Environmental Management System on Firm Value, with Corporate Governance as a moderating variable. Stakeholder theory is used as a theoretical foundation and emphasizes the importance for companies to consider the interests of stakeholders thru sustainability initiatives and corporate governance. The research method used is quantitative, with secondary data obtained from annual reports and sustainability reports. The research sample consists of fifteen banks included in the JKBank15 Index during the period from 2018 to 2024. Data analysis was conducted using descriptive statistics, regression with a moderating variable, and simple slope testing with the assistance of Jamovi software. The research results indicate that the Environmental Management System ISO 14001 has a positive and significant effect on Firm Value. Additionally, Corporate Governance also has a significant effect on PBV and is able to strengthen the influence of the Environmental Management System ISO 14001 on Firm Value. This finding suggests that Corporate Governance has a moderating effect that enhances the relationship between the Environmental Management System ISO 14001 and Firm Value. Therefore, high Corporate Governance standards and practices can strengthen the impact of implementing the Environmental Management System ISO 14001 on increasing Firm Value, while when the role of Corporate Governance is low, the influence of the Environmental Management System on Firm Value becomes insignificant.
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