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All Journal Jurnal Mantik East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS)
Rujiman
Universitas Sumatera Utara
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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The Influence Of Capital Intensity, Company Size, Growth Opportunity, Tax On Accounting Conservatism With Leverage As Moderating Variable On Food And Beverage Company Listed In Bursa Efek Indonesia Jhon Boris Clinton Saragih; Iskandar Muda; Rujiman
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2610

Abstract

The objective of this research is to find out the influence of financial performance of Accounting Conservatism in the companies of Food and Beverages sector listed in BEI (Indonesia Stock Exchange). Independent variables are capital intensity, company size, growth opportunities and tax with conservatism accounting as dependent variable while leverage as moderating variable. The samples are 15 companies in the food and beverages companies listed in BEI in the period of 2010-2019. The datas are financial statement from each research sample published through www.idx.co.id and www.financeyahoo.com which were analyzed by quantitative method with classic assumption, multiple linear regression analysis using random effect model, taken by using purposive sampling technique. The result of analysis show that financial ratio IM partially has positive and significant influence, GO has negative and significant influence while UP and P do not have any significant influence on accounting conservatism. The variable of leverage is only able to moderate UP.
Waterfront Management in the Areas Around Lake Sidihoni to Support Sustainable Economic and Tourism Development Imelda Florence Situmorang; Zulkifli Nasution; Rujiman
Formosa Journal of Applied Sciences Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i1.2776

Abstract

This qualitative study was undertaken to gather information about the present status of the Lake Sidihoni region by watching government and community members and conducting interviews. The data and information gathered utilizing the triangulation approach were checked and rechecked based on the information received. From the findings of identifying current circumstances, existing information/data is mapped using the SWOT approach to assess the organization's strengths, weaknesses, opportunities, and threats. The overall results of these stages are the concept of structuring Lake Sidihoni for sustainable economic and tourism development with a waterfront approach, namely by increasing the value and function of the waterfront that supports recreational activities by utilizing the physical conditions of Lake Sidihoni, namely: 1) The management is not well organized/managed where available facilities (amenities) where the facilities and infrastructure to support recreational activities; 2) The management is not well organized/managed where available facilities (amenities) where the facilities 2) Limited human resources (HR) and ineffective institutions, as shown by the absence of HR and social institutions in the tourist industry, as well as the private sector's lack of direct investment interest in the tourism sector. 3) Based on the regional spatial planning of Samosir Regency, it has been designated as a protected area, therefore its configuration is restricted. 4) The institutional factor is still a barrier since there is no tourism institution in the area, therefore visitors do not feel secure and protected while visiting the area.
Psychological Messages in the Linguistic Landscape of Humbang Hasundutan Regency Tourist Destinations: Tourists' Perspectives Selli; Robert Sibarani; Rujiman; Morida Siagian
East Asian Journal of Multidisciplinary Research Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i6.4685

Abstract

This study aims to explore the psychological messages contained in the linguistic landscape of tourist destinations of Humbang Hasundutan Regency, seen from the perspective of tourists. Tourist destinations play an important role in creating unique and enthralling experiences for tourists. This research method involved in-depth interviews with several tourists who had visited Humbang Hasundutan Regency. The collected data were analyzed using a qualitative approach, focusing on identifying emerging themes related to psychological messages in the linguistic landscape. The results showed that the linguistic landscape of Humbang Hasundutan Regency communicated diverse psychological messages. Tourists express that the use of local languages, cultural symbols, and local stories in destination signs, banners, and brochures provides a sense of authenticity and cultural richness that influences their perception of the place. In addition, the use of persuasive and descriptive language in tourist descriptions and interactions with locals also exerts a significant influence on the emotional mood of tourists.
Co-Authors Imelda Florence Situmorang Iskandar Muda Jhon Boris Clinton Saragih Morida Siagian Robert Sibarani, Robert Selli Zulkifli Nasution