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All Journal Global Strategis IMAGE Buletin Ekonomi Fundamental Management Journal DERIVATIF Journal of Management and Business Review International Journal of Artificial Intelligence Research JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Mitra Manajemen IKRA-ITH Humaniora : Jurnal Sosial dan Humaniora Jurnal Pertahanan : Media Informasi tentang Kajian dan Strategi Pertahanan yang Mengedepankan Identity, Nasionalism dan Integrity Prosiding Seminar Nasional Pakar IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Jurnal Bisnis Darmajaya Jurnal Ilmiah Manajemen Publik dan Kebijakan Sosial Asia Pacific Fraud Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of Accounting Auditing and Business Prosiding National Conference for Community Service Project Reswara: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Sustainable Tourism and Entrepreneurship Jurnal ComunitA Servizio Journal of Sustainable Community Development (JSCD) GANESHA: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Pengabdian Mandiri INCOME: Indonesian Journal of Community Service and Engagement Journal of Education Technology Information Social Sciences and Health Jurnal Pengabdian Ahmad Yani Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pengabdian West Science Jurnal Kabar Masyarakat AMMA : Jurnal Pengabdian Masyarakat fundamental management journal Prosiding Seminar Nasional Unimus Conference Proceedings International Conference on Education Innovation and Social Science
Posma Sariguna Johnson Kennedy
Universitas Kristen Indonesia
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MENGHITUNG INDEKS KEKUATAN NASIONAL Posma Sariguna Johnson Kennedy
Buletin Ekonomi Vol. 20 No. 2 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i2.573

Abstract

The concept of national power is very important and invites much debate. This paper aims to see how the national power of each country is calculated, so that it can be seen in its balance. This paper is based on literature study research method that see the development of every expert opinion in taking into account the national power. To see the balance of power required the calculation of national strengt, where each researcher sometimes gives a different way. Each country will compete to increase its strength, especially on economic resources.Keywords: national strength, national power index, national capability, economic power.
The Fraud Actors in Indonesia According to Fraud Indonesia Survey Posma Sariguna Johnson Kennedy; Santi Lina Siregar
Buletin Ekonomi Vol. 21 No. 2 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i2.595

Abstract

The Association of Certified Fraud Examiners issues an survey of fraud behavior, is the Survey Fraud Indonesia. This paper wants to see the survey in terms of who the actor of fraud is. The analysis is by looking at the descriptive statistics of the secondary data generated by the survey. The results show that the fraud losses at any level are largely done by men. The average age of most fraud perpetrators is aged 36-45 years, then performed by the age of 46-55 years. The age shows that fraud actors are in a very productive position and are usually in the top position. Education of the largest perpetrators of fraud in Indonesia is a scholar and above.Keywords: Fraud, Corruption, Indonesian Fraud Survey
PROFESIONALISME, PENGALAMAN KERJA DAN PENDIDIKAN AUDITOR DI KANTOR AKUNTAN PUBLIK XYZ Megawati .; Posma Sariguna Johnson Kennedy
Buletin Ekonomi Vol. 21 No. 2 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i2.596

Abstract

The purpose of this study is to determine the level of professional, work experience and education that can affect the trust of clients to the services provided. In a professional the author of the value is from the professional judgment of the auditor's image or to the subject. Education and training should go hand in hand to obtain good service quality, in addition to general education that auditors should take the training should also be followed by auditors for professional development and knowledge development. The method of research that the authors use in this study is the analysis and comparison between the rules of Professional Standards of Certified Public Accountants and the real cases that the authors observe. Because auditor professionalism is managed in the Professional Standards of Certified Public Accountants and is contained in the regulations of the Indonesian Institute of Accountants. There is no significant difference between regulation and professional implementation.Keywords : professional, work experience and education.
PENGARUH SPOT RATES DAN FORWARD RATES TERHADAP FUTURES RATES PADA HARGA KOMODITAS OLEIN DI BBJ 2015-2017 Posma Sariguna Johnson Kennedy; Melina Geni Putri Sinaga
Derivatif : Jurnal Manajemen Vol 13, No 1 (2019): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v13i1.319

Abstract

The economic crisis that has happened shows that the agribusiness sector can survive, so that the development of the agribusiness sector is one of the priorities. Olein is one of the agribusiness commodities that are traded through futures contracts. The purpose of this study is to see the effect of spot and forward rates on futures rates on olein commodities on the Bursa Berjangka Jakarta (JFX) for the 2015-2017 period. The research method used is a quantitative method by testing the hypothesis whether the independent variables affect the dependent variable, that whether the prediction of futures rates can be made using the variable of the forward rates and spot rates. The method is done by observing the price data published at Bappebti and JFX. The data used are secondary data, obtained from bappebti.co.id and jfx.co.id. Testing is done after the data has passed the classical assumption test. The results of this study indicate that forward rates do not affect futures rates, while spot rates affect futures rates. Keywords: Forward Rates, Spot Rates, Future Rates, Olein Commodity, Jakarta Futures Exchange
Faktor-Faktor yang Mempengaruhi Tingkat Underpricing Saham pada Perusahaan Non Keuangan yang Melakukan Initial Public Offering di Bursa Efek Indonesia Periode 2014-2018 Posma Sariguna Johnson Kennedy; Selvia Sitompul; Suzanna Josephine Tobing
Journal of Management and Business Review Vol 18, No 2 (2021): Special Issue Konferensi Nasional Riset Manajemen XI, 2021
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v18i2.280

Abstract

The phenomenon of underpricing occurs in most of the worlds capital markets, including Indonesia, but with varying degrees. This paper discusses underpricing analysis of the non-financial corporations that underbid prime shares in the Indonesia stock exchange, and aims to prove the underpricing phenomenon of non-finance companies that underpricing the initial public offering by 2014-2018 while studying the factors influencing it. The methodology used to this study is quantitative method, use multiple regression in the calculations. The variable under study is financial leverage, underwriters reputation, and company size. The results of the tests prove that of all three variables, only one variable has no effect on underpricing is financial leverage. The variable reputation of underwriter and company size both have a partial negative effect on underpricing, and simultaneously these three variables effect on underpricing. A good and experienced underwriter reputation guarantees investors about determining the best price for the initial public offering at the time of the IPO (Initial Public Offering). The size of the company is a consideration for investors to invest in a company by using the amount of its total assets as a basis for making investment decisions
Peningkatan Pemahaman terhadap Peran TNI dalam Pemberdayaan Masyarakat di Daerah Perbatasan Nusa Tenggara Timur Posma Sariguna Johnson Kennedy
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Mei 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v2i1.828

Abstract

The implementation of this community service activity is to conduct discussions aimed at increasing understanding of the duties of the TNI to assist local governments in community empowerment programs at the border of Nusa Tenggara Timur (NTT) Province. The method of writing this paper is to use a qualitative approach by reviewing various literature and discussions conducted with Korem 161/Wirasakti Kupang and Kodim 1605 Belu NTT. At the NTT border, the Border Security Task Force (Satgas Pamtas) 742/SWY TNI performs the main task of Border Security and explores the community's potential, and empowers this potential. There are many creations of this unit in "fighting poverty," namely through the five programs of the Wira Yudha House. Rumah Wira Yudha has programs in Education, Health, Love Pancasila, Entrepreneurship, and Wira Yudha Sharing to answer the needs and limitations in border villages. All these activities are full of activities based on Pancasila values.
ANALISIS MASALAH PENGELOLAAN KAWASAN PERBATASAN ANTARA PROVINSI MALUKU DAN NEGARA TIMOR LESTE Posma Sariguna Johnson Kennedy; Suzanna Josephine L.Tobing; Rutman L.Toruan; Emma Tampubolon
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.4318

Abstract

Banyak persoalan yang dihadapi kawasan-kawasan perbatasan antar negaradengan Indonesia, seperti Maluku dan Timor Leste. Perlu dilakukanpembangunan dengan lebih mengutamakan pendekatan kesejahteraan,lingkungan serta pendekatan keamanan. Paper ini bertujuan menganalisismasalah-masalah di kawasan perbatasan Provinsi Maluku dengan Negara TimorLeste. Kajian dilakukan dengan metodologi kualitatif dengan melakukan focusgroup discussion (FGD). Masalah yang signifikan dari perbatasan antarnegaraIndonesia di Provinsi Maluku dan Negara Timor Leste, yaitu keterisolasianwilayah, rentannya pertahanan dan keamanan di perbatasan, pengelolaansumber daya alam masih kurang optimal, dan rendahnya ketersediaan kualitasdan kuantitas sumber daya manusia.
Discussion with Sinodo Dili: The Social Role of the Church in Timor Leste Posma Sariguna Johnson Kennedy
Journal of Sustainable Community Development (JSCD) Vol 4 No 1 (2022): Journal Of Sustainable Community Development (JSCD)
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/jscd.v4i1.68

Abstract

The implementation of this community service aims to deepen issues regarding the role of the Church in Timor Leste in dealing with social problems in serving and protecting its people through discussions with Sinodo in Dili, Timor Leste. This topic needs to be explored because Timor Leste is a neighboring country of Indonesia. It is directly adjacent to the Province of Nusa Tenggara Timur, so it is necessary to know its character and socio-culture so that friendship between countries can be carried out properly, especially in managing state borders that prioritize welfare. The Church in Timor Leste should have a balanced appearance, that is, in worship/sacrament appearances and social appearances. Good cooperation is needed between the hierarchy (church leaders) and the laity (the people) to mobilize the Church's role in overcoming social conditions or situations among the people or society. The role of the Church has been relentless, starting from the Timor-Portugal period and through the Timor-Indonesian period to the present-day Independent Timor.
Discussion to Improved Understanding: The TNI Role in Helping Villages for Community Empowerment in the Border Area of Nusa Tenggara Timur Posma Sariguna Johnson Kennedy
Journal of Sustainable Community Development (JSCD) Vol 4 No 1 (2022): Journal Of Sustainable Community Development (JSCD)
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/jscd.v4i1.69

Abstract

The most difficult 'enemy' to face on the Indonesian border in the Province of Nusa Tenggara Timur (NTT) and the State of Timor Leste is poverty. We can only fight poverty with community empowerment. Community empowerment at national borders is one of the Indonesian National Armed Forces (TNI). The method of implementing this activity is to conduct discussions to increase understanding of the TNI's duties to assist local governments in community empowerment programs in the border areas of NTT. The method of writing this paper is to use a qualitative approach by reviewing various literature and discussions conducted with Korem 161/Wirasakti Kupang and Kodim 1605 Belu NTT. At the NTT border, the Border Security Task Force (Satgas Pamtas) 742/SWY TNI performs the main task of Border Security and explores the community's potential, and empowers this potential. There are many creations of this unit in "fighting poverty," namely through the five programs of the Wira Yudha House. Rumah Wira Yudha has programs in Education, Health, Love Pancasila, Entrepreneurship, and Wira Yudha Sharing to answer the needs and limitations in border villages. All these activities are full of activities based on Pancasila values.
PENENTUAN KEPUTUSAN INVESTASI SAHAM SUB SEKTOR PERKEBUNAN BERDASARKAN CAPITAL ASSET PRICING MODEL (CAPM) Posma Sariguna Johnson Kennedy; Anatasya Yanis
Jurnal Bisnis Darmajaya Vol 5, No 1 (2019): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.621 KB) | DOI: 10.30873/jbd.v5i1.1483

Abstract

The purpose of this study is to analyze a stock investment decision by applying the capital asset pricing model. This study uses a quantitative descriptive method with a sample of 15 companies in the plantation sub-sector on the Indonesia Stock Exchange in the period January 2014 to December 2016. In this study, no hypothesis testing was conducted, but rather describing an object systematically. The results of data processing show which stocks are worth undervalued or overvalued, as well as an overview of the balance of the security market line of these shares. The results of the study showed that there were seven company stocks classified as undervalued by investment decisions to buy shares. While eight other companies are classified as too high or overvalued, the investment decision is to sell shares.Keywords - systematic risk, capital asset pricing model, security market line, undervalued, overvalued
Co-Authors 1, Silverawati ADOLF B. HEATUBUN Agustina, Doan Otanti Alexander Benedictus Bala T anastasia Anastasia Zefanya Anatasya Yanis Anggunsari, Ratih Anselmus Rufus Anton Nomleni Anton Nomleni Anton, Anton P.W. Nomleni Arif Fauzan, Arif Aswin Griksa Fitranto Ayub U.I. Meko Bala Tifaona , Alexander Benedictus Bala Tifaona, Alexander Benedictus Bastian Heatubun, Adolf Betayanti Oktavia Budi Leksono Busono , Bibin Busono, Bibin Chyntia Natasha Sihombing Cinta Sihombing Debbi Prasetia Angriawan Emma Tampubolon Emma Tampubolon Emma Tampubolon Emma Tampubolon, Emma Erida Manalu Ezra Juninda Butar-Butar Fakhriansyah, Muhammad Farida Gultom Franky Sitorus Haetami, H Haetami, Haetami Hardi Surya Surya Harefa, Alvani Amaerita Harya P, Timothy Wisnu Hendrik, Toni Hidayat, Tofik Rahman Humala Situmorang Humala Situmorang Humala Situmorang Hutahaean, Ita Purnama Hutapea, Ganda T. Ignatius Abraham Enga Tifaona Irene, Patricia Josephine L.Tobing, Suzanna Kusuma, Vincentius Andi Mintarja L.Tobing, Suzanna Josephine L.Tobing, Suzanna Josephine L.Toruan, Rutman Laura Magdalena Tampubolon Lumbantoruan, Rutman Megawati . Melina Geni Putri Sinaga Melinda Malau Muliahadi Tumanggor Narsiana Melti Nomleni, Anton Novita, Yohana Patricia Irene Permatasari, Fransisca Indah Pratama, Bernadt Andri Rahayu Widya Murti Rahman Hidayat, Tofik Rahmat Santoso, Rahmat Raintung, William Dwiarkha Lewu ratih, Ratih Anggunsari Ricky Martin Manullang Ricky Martin Manullang Ricky Martin Simanullang Ricky Simanullang Roy Sembel Rupiko Hayrani Rut Monica Desrianty T Ruth Mote Rutman L. Toruan Rutman L.Toruan Rutman L.Toruan Rutman Lumban Toruan Rutman Lumban Toruan Rutman Lumbantoruan Rutman Lumbantoruan Rutman Lumbantoruan1 Rutman Lumbatoruan Sahetapy, Mendy Thensya Santi Lina Santi Lina Santi Lina Santi Lina Siregar Santi Lina Siregar Sari, Oktavitaria Selvia Sitompul Septianingsih, Karunia Novia Ayu Setya, Roland Andi Sibarani, Mentiana Sihombing, Christina N. Silvanita, Ktut Simanjuntak, Cristin Simanjuntak, Priskila Theodora Sinaga, Monalisa Kartini Siregar, Santi Lina Sitorus, Frangky Yosua Situmorang, Humala Situmorang, Humala Sri Pare Suciati Suciati Sutrasna, Yudi Suwardi Mon, Petrus Suzanna Josephine L Tobing Suzanna Josephine L. Tobing Suzanna Josephine L.Tobing Suzanna Josephine L.Tobing Suzanna Josephine L.Tobing Suzanna Josephine Lumban Tobing Suzanna Josephine Tobing Suzanna Josephine Tobing Suzanna Josephine Tobing Suzanna, Suzanna Josephine LTobing Tarigan, Lukas Timothy, Miracle Tobing, Emerald GM. Tobing, Fenny BNL Tobing, Suzanna Josephine L. Tobing, Suzanna Josephine L. Tobing, Suzanna Josephine Lumban Toni Hendrik Toruan, Rutman L. Toruan, Rutman L. Toruan, Rutman Lumban Valensia Intan Dyah Kartika W.Nomleni, Anton Petrus Winri Veronica Wulan Fitri Utami Yanis, A Yudi Sutrasna Zefanya, Anastasia