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<![CDATA[PENGARUH PERINGKAT OBLIGASI, DEBT TO EQUITY RATIO DAN UKURAN PERUSAHAAN TERHADAP YIELD TO MATURITY OBLIGASI KORPORASI DENGAN TINGKAT SUKU BUNGA SBI SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Situmorang, Bornok]]>
<![CDATA[ Jurnal Terapan Manajemen dan Bisnis Vol 3, No 1 (2017) ]]>
Publisher : <![CDATA[Institute fo Managing and Publishing Scientific Journals ]]>
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<![CDATA[Result of this research are: Bond Rating have no negative and significant influence to Yield to Maturity becouse sigficant value more than 0,05 and similarly t count is less than t table. Debt to Equity Ratio have no positive and significant influence to Yield to Maturity becouse sigficant value more than 0,05 and similarly t count is less than t table. Firm Size have no negative and significant influence to Yield to Maturity becouse sigficant value more than 0,05 and similarly t count is less than t table. SBI Rate have positive and significant influence to Yield to Maturity becouse sigficant value less than 0,05 and similarly t count is more than t table with positive coeffisien direction . Result of moderating test show that SBI Rate constitutes moderator variable for the relationship of Bond Rating with Yield to Maturity and the relationship of Debt to Equity Ratio with Yield to Maturity but its not moderator variable for the relationship of Firm Size with Yield to Maturity.]]>
<![CDATA[RASIONALISASI KONSEP EKONOMI DAN SOSIAL PADA PASAR MODAL TRADISIONAL ]]>
<![CDATA[Bornok Situmorang]]>;
<![CDATA[Emi Lestari]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v3i2.1579
<![CDATA[The history of moneylenders has long been recorded in the journey of Indonesian people in general and in almost all regions in particular. In the city of Batam, this phenomenon is increasingly thick in traditional markets, due to trading activities that occur every day and a very high cash circulation. This research was conducted in the traditional market of Nagoya Baru Jodoh, a sample of 42 respondents who dug up data on how traders make loans to moneylenders who have been around for years in the midst of traders. The research approach was carried out qualitatively by the survey method by distributing questionnaires containing 36 statements to measure traders' perceptions about the factors influencing considerations in credit application decisions. Then the data is processed using SPSS version 21 with descriptive and inductive statistics using multiple linear regression analysis and moderating variable analysis. The results of this study are that partially, irrational and rational considerations have a significant effect on the decision to submit credit with a significance value of 0,000 and 0.024 respectively, while simultaneously also a significant effect with a significance value of 0,000. The moderating variable test shows a significance value of 0.146 or greater than 0.05 which means that the rational consideration factor has not been a barrier for traders to keep deciding on credit applications.]]>
<![CDATA[ANALISIS PENGARUH DPK, NPL, LDR, CAR DAN BI RATE TERHADAP PENYALURAN KREDIT PADA BANK PERKREDITAN RAKYAT DI KOTA BATAM ]]>
<![CDATA[Clinton Kwan Ng, Bornok Situmorang]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 4 No 1 (2020): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jiafi.v4i1.2699
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh DPK, NPL, LDR, CAR & BI Rate terhadap penyaluran kredit. Metode analisis yang digunakan dalam model penelitian ini adalah analisis deskriptif dan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa DPK, CAR, LDR & BI Rate memiliki pengaruh positif secara parsial terhadap penyaluran kredit dengan nilai signifikansi masing-masing sebesar 0.00, 0.00, 0.00 & 0.034 sedangkan NPL tidak memiliki pengaruh secara parsial terhadap penyaluran kredit dengan nilai signifikansi sebesar 0.075 dan memiliki arah koefisien yang negatif. Serta dari hasil uji secara simultan DPK, CAR, LDR, NPL & BI Rate memiliki pengaruh secara bersamaan terhadap penyaluran kredit dengan nilai signifikansi sebesar 0.00.]]>
<![CDATA[Analysis of Activity Based Costing Method as The Basis Determination of Hospital Services Rates ]]>
<![CDATA[Christina]]>;
<![CDATA[Bornok Situmorang]]>
<![CDATA[ Conference Series Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020 ]]>
Publisher : <![CDATA[ADI Publisher ]]>
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<![CDATA[The aim of this study is to get the accuracy of determining hospital rates. This study,which object is Hospital X at the city of Batam, Indonesia uses a comparative descriptive analysis method with qualitative and quantitative approaches. Cost Drivers used in this study as a cost grouping are the number of inpatient days, the number of inpatients, and floor area. The results of inpatient service calculation based on the activity based costing system at the Hospital obtained a difference for the VIP class of IDR 459,646.68 and a difference for the class I of IDR 213,252.30 where the rate set by the Hospital was higher than it should be (over value). While the difference for class II is IDR 169.50 and the difference for class III is IDR 74,088.22 where the rate set by the hospital is lower than it should be (under value).]]>
<![CDATA[FINTECH, SIKAP PENGGUNA DAN PENINGKATAN TATA KELOLA KEUANGAN ]]>
<![CDATA[Bornok Situmorang]]>;
<![CDATA[Ade Kurniawan]]>
<![CDATA[ BENING Vol 8, No 1 (2021): MEI 2021 ]]>
Publisher : <![CDATA[University of Riau Kepulauan ]]>
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DOI: 10.33373/bening.v8i1.2795
<![CDATA[Tujuan penelitian ini adalah menguji penerapan teknologi keuangan atau Financial Technology (Fintech) yang terintegrasi dalam aplikasi pekerjaan sehari-hari yang dapat mempengaruhi sikap penggunanya sehingga akan meningkatkan penerapan tata kelola keuangan yang baik. Menggunakan metode penelitian kuantitatif dimana pengambilan datanya menggunakan kuesioner dengan jumlah responden sebanyak 80 pengemudi taksi daring yang menggunakan aplikasi Gojek. Data diproses dengan model Regresi Linier Berganda dan Analisis Jalur dengan menggunakan SPSS versi 23. Hasil penelitian ini adalah: efektivitas penerapan Fintech tidak berpengaruh signifikan terhadap sikap tetapi efisiensi berpengaruh terhadap sikap, efektivitas berpengaruh signifikan terhadap tata kelola keuangan, namun efisiensi tidak berpengaruh terhadap tata kelola keuangan. Kemudian efektivitas melalui sikap tidak berpengaruh terhadap tata kelola keuangan, sedangkan efisiensi melalui sikap berpengaruh terhadap tata kelola keuangan. Keterbatasan penelitian ini adalah rendahnya literasi keuangan, pendidikan dan pengalaman responden. Penelitian ini dapat berkontribusi pada rencana penerapan teknologi yang lebih masif di masa depan, khususnya di sektor keuangan seperti Fintech]]>
<![CDATA[ANALISIS EFISIENSI DAN EFEKTIVITAS PENGGUNAAN MODAL KERJA PADA PERUSAHAAN SUB-SEKTOR ANEKA INDUSTRI ELEKTRONIKA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA PERIODE 2017-2019 ]]>
<![CDATA[Bornok Situmorang]]>;
<![CDATA[Megalia]]>
<![CDATA[ Realible Accounting Journal Vol. 1 No. 1 (2021): Realible Accounting Journal ]]>
Publisher : <![CDATA[LPPM Universitas Ibnu Sina ]]>
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DOI: 10.36352/raj.v1i1.131
<![CDATA[This research aims to determine the level of efficiency and effectiveness of the use of working capital in various electronics industri sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. The analysis technique used in this research is to use the working capital turnover ratio by comparing sales to net working capital and the profitability ratio by comparing the profit margin with working capital. The type of research used is descriptive research using quantitative data as the basis of analysis. Based on the results of the study, it shows that the average level of efficiency and effectiveness in the use of working capital in various electronics industri sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017 - 2019 period is declared Efficient and Effective. Where it means that the higher the rate of working capital turnover will be the more income you get from that income stream. The higher the rate of working capital turnover, the more efficient and effective it is in the use of working capital.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial, Leverage, dan Profitabilitas Terhadap Tax Avoidance pada Perusahaan Manufaktur ]]>
<![CDATA[Bornok Situmorang]]>;
<![CDATA[Vivian Anastasia]]>
<![CDATA[ Realible Accounting Journal Vol. 1 No. 1 (2021): Realible Accounting Journal ]]>
Publisher : <![CDATA[LPPM Universitas Ibnu Sina ]]>
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DOI: 10.36352/raj.v1i1.132
<![CDATA[This study aims to determine the effect of managerial ownership, leverage, and profitability on tax avoidance of the manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2016-2019. The sample selection in this study uses a purposive sampling technique. This research is a quantitative research with secondary data. The data analysis technique uses multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solution) software version 22. The results of the research partially show that managerial ownership has no significant effect on tax avoidance, leverage has no significant effect on tax avoidance, and profitability has significant effect on tax avoidance. Simultaneous research results indicate that managerial ownership, leverage, and profitability together have a significant effect on tax avoidance.]]>
<![CDATA[The Pengaruh Konservatisme Akuntansi, Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2017-2019 ]]>
<![CDATA[Mira]]>;
<![CDATA[Situmorang, Bornok]]>
<![CDATA[ Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 1 (2022): Volume 1 Nomor 1 2022 ]]>
Publisher : <![CDATA[ADAI Kepri ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Konservatisme Akuntansi, Ukuran Perusahaan terhadap Tax Avoidance pada perusahaan Sektor Pertambangan yang Terdaftar di BEI tahun 2017-2019. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder. Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan software SPSS (Statistical Product and Service Solution) versi 25. Hasil penelitian secara parsial menunjukkan bahwa Konservatisme Akuntansi tidak berpengaruh signifikan terhadap Tax Avoidance, Ukuran Perusahaan tidak berpengaruh signifikan terhadap Tax Avoidance. Hasil penelitian secara simultan menunjukkan bahwa Konservatisme Akuntansi dan Ukuran Perusahaan secara bersama-sama berpengaruh signifikan terhadap Tax Avoidance.]]>
<![CDATA[REPEATED TAX AMNESTY DECONSTRUCTION IN FULFILLING JUSTICE ACCORDING TO ACCOUNTING ]]>
<![CDATA[Bornok Situmorang]]>;
<![CDATA[Tjiptohadi Sawarjuwono]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v15i2.4451
<![CDATA[Research Purposes. This study aims to explain the process of deconstructing justice in the recurring tax amnesty policy as economic events that are recorded and reported using accounting so that justice according to accounting is accommodated in it.Research MethodsThis study uses a qualitative approach in which the researcher adopts a poststructuralist paradigm, especially Derrida's deconstruction.Research Results and Findings. The practice of deconstructing justice can be seen clearly in discussions on the legal plan at the government level, debates on the legal draft, ratification of laws, judicial review, adoption of accounting standards for assets, attempts by taxpayers to file objections and post-implementation monitoring goals recurring tax amnesty. The accountant also accommodates all of these deconstruction processes and is involved in them, thereby strengthening the concept of justice according to accounting. This study provides a theoretical and practical description of the deconstruction process of universal justice and justice according to accounting in the recurrent tax amnesty policy.]]>
<![CDATA[The Role of Pancasila Perspective Accounting in Overcoming The Trap of Online-Based Loans: A Phenomenological Study of Accountants ]]>
<![CDATA[Situmorang, Bornok]]>;
<![CDATA[Tjaraka, Heru]]>;
<![CDATA[Novita, Santi]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v9i1.9681
<![CDATA[Accountants are a group of people who have a good level of financial literacy. However, the trap of online-based loans has penetrated all levels of society, even accountants. Pancasila perspective accounting offers principles and values that can unravel financial problems such as the trap of online-based loans. Therefore, this study is essential. This study aims to explore and interpret the experience of accountants as online-based loan debtors. This study uses a phenomenological approach, with the study subjects being online loan debtors who work as accountants. The results of this study conclude that accounting based on the Pancasila perspective has motivated and guided accountants in resolving their financial problems related to online loans. This finding is relevant to the results of previous studies that show that accounting has various perspectives, one of which is based on the Pancasila perspective. This study has proven previously at the practical level. This study fills the research gap on the role of Pancasila perspective accounting by presenting the experience of accountants as online loan debtors. Practically, this study offers the role of Pancasila perspective accounting in unraveling financial problems such as online-based loan traps to various parties.]]>
