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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Journal of Information System, Applied, Management, Accounting and Research Journal of Contemporary Accounting Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ners Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pengabdian Kepada Masyarakat Patikala Economicus: Jurnal Ekonomi dan Manajemen International Journal of Science and Society (IJSOC) SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA International Journal of Contemporary Accounting Media Ilmiah Akuntansi Jurnal Keperawatan Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Intelek Insan Cendikia Jurnal Greenation Ilmu Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Sistem Informasi
Pangaribuan, David
Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Social Sciences Other

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PENGARUH INKLUSI KEUANGAN, LITERASI KEUANGAN, DAN PENGELOLAAN KEUANGAN TERHADAP KINERJA UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UKM KOTA BEKASI Fauziah, Risyah; Husadha, Cahyadi; Rossa, Elia; Pangaribuan, David; Yuniati, Triana
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2435

Abstract

Mengetahui bagaimana manajemen keuangan, literasi keuangan, dan inklusi keuangan mempengaruhi UMKM yang terdaftar di Dinas UKM dan Koperasi Kota Bekasi akan menjadi tujuan utama studi ini. Dengan memakai data primer dan sekunder, studi ini memiliki sifat kuantitatif dan kualitatif. Pelaku UMKM yang terdaftar di Dinas Koperasi dan UKM Kota Bekasi termasuk dalam populasi dan sampel dalam studi. Sebanyak 100 pelaku UMKM dijadikan sampel dengan memakai pendekatan non-probability sampling. Teknik pengumpulan data dilaksanakan melalui penyebaran kuesioner serta melaksanakan wawancara dengan responden. Perangkat lunak SPSS versi 26 dipakai dalam menganalisis data primer dengan memakai pendekatan analisis data regresi linier berganda. Temuan menunjukkan bahwasannya inklusi keuangan tidak adanya kepengaruhan pada kinerja UMKM Kota Bekasi. Di Kota Bekasi, kinerja UMKM mempunyai kepengaruhan secara positif dan signifikan oleh literasi keuangan. Di Kota Bekasi, pengelolaan keuangan memiliki kepengaruhan positif dan signifikan terhadap kinerja UMKM. Kinerja UMKM di Kota Bekasi adanya kepengaruhan secara positif dan signifikan oleh inklusi keuangan, literasi keuangan, dan pengelolaan keuangan secara simultan.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN UMKM DI KECAMATAN MUSTIKA JAYA Nurhidayah, Mita; Husadha, Cahyadi; Rossa, Elia; Pangaribuan, David; Yuniati, Triana
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2442

Abstract

Penelitian ini dilakukan dengan tujuan untuk memahami faktor-faktor yang memiliki dampak pada pendapatan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Mustika Jaya. Jenis penelitian yang digunakan adalah deskriptif dengan penggunaan data berbasis kuantitatif dan analisis dilakukan menggunakan Smart PLS. Objek pada penelitian ini adalah pelaku UMKM di Kecamatan Mustika Jaya. Data yang dipergunakan berasal dari sumber data yang diambil secara langsung (data primer), dan metode pengumpulan data yang diterapkan dalam penelitian ini adalah penyebaran kuesioner. Penelitian ini dilaksanakan dengan menerapkan teknik purposive random sampling, dengan partisipasi sebanyak 100 responden. Metode yang diterapkan dalam penelitian ini adalah Structural Equation Modeling (SEM) dengan Partial Least Square (PLS). Program Smart PLS versi 4.0 digunakan untuk menganalisis SEM PLS. Temuan penelitian ini mengindikasikan bahwa (1) modal kerja tidak berpengaruh signifikan terhadap pendapatan UMKM, (2) tenaga kerja berpengaruh signifikan terhadap pendapatan UMKM, (3) bahan baku berpengaruh signifikan terhadap pendapatan UMKM.
The Role of TQM, Performance Measurement System, Reward System and Organizational Commitment to Improving Employee Performance Pangaribuan, David; Nuryati, Tutty
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.732

Abstract

This research aims to examine the effect of Total Quality Management implementation, Performance of measurement system, Reward system and Organizational Commitment on Employee performance. Results of research showed that; the four independent variables have affect on employee performance. The research units are charman, vice charman, teachers and administrative staff of School Middle Rank, High Medium School, Special High Medium School of public schools and private schools in South Tangerang area. The research sample was 120 peoples, with using convenience sampling method. The research method using a quantitative approach was carried out in 2020. The implications of research on organizations is that they can improve employee performance through sustainably apply TQM principles. The performance measurement system provides important information in the form of input in improving the employee, performance measurement system for added value to the organization. The reward system is an employee performance motivation tool. Organizational commitment plays a role in improving performance. The limitations of the research are to link employee performance with the role of the management supervision system and the commitment to follow up on recommendations for improvement of internal auditors.
PEMETAAN WILAYAH SEBARAN BANJIR DI KABUPATEN MEDAN AMPLAS BERDASARKAN SISTEM INFORMASI GEOGRAFIS TAHUN 2024 Sahala Fransiskus Marbun; Aidil Fajri Lintang; Goklas Sihombing; Dini Sagala; David Pangaribuan
Jurnal Intelek Insan Cendikia Vol. 2 No. 5 (2025): MEI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Banjir merupakan bencana yang sering terjadi di Kecamatan Medan Amplas, Kota Medan, dengan dampak yang signifikan bagi masyarakat dan lingkungan. Penelitian ini bertujuan untuk memetakan daerah rawan banjir di Kabupaten Medan Amplas menggunakan Sistem Informasi Geografis (SIG) dan mengidentifikasi faktor fisik yang mempengaruhi risiko banjir. Metode yang digunakan meliputi pengumpulan data spasial seperti peta administrasi, lereng, tutupan lahan, jenis tanah, dan curah hujan, yang kemudian dianalisis melalui proses overlay dan pembobotan dalam aplikasi ArcGIS. Hasil penelitian menunjukkan sebaran wilayah dengan tingkat kerentanan banjir rendah, sedang, dan tinggi, serta mengungkapkan faktor dominan seperti curah hujan, topografi, dan perubahan tutupan lahan sebagai penyebab banjir. Pemetaan ini diharapkan dapat menjadi acuan bagi pemerintah dan masyarakat dalam upaya mitigasi dan pengelolaan banjir.
ANALISIS KEBUTUHAN SMA DAN SMK BERDASARKAN JUMLAH PENDUDUK USIA 15–19 TAHUN DI KECAMATAN PANCUR BATU Agnes Enonita Harefa; Valerina Leo Sinaga; Cahyani Saragih; David Pangaribuan; Sahala Fransiskus Marbun
Jurnal Intelek Insan Cendikia Vol. 2 No. 11 (2025): November 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Pendidikan menengah yang merata sangat penting untuk meningkatkan kualitas sumber daya manusia, khususnya di daerah dengan berbagai kondisi geografis seperti Kecamatan Pancur Batu. Tujuan dari penelitian ini adalah untuk mengkaji sebaran SMA dan SMK, baik negeri maupun swasta, mengevaluasi jumlah sekolah berdasarkan populasi usia 15 hingga 19 tahun, serta mengidentifikasi faktor-faktor yang menyebabkan ketidakmerataan dalam akses pendidikan di daerah ini. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan analisis spasial menggunakan ArcGis, didukung oleh data sekunder dari BPS, Dinas Pendidikan, dan peta administrasi. Hasil penelitian mengungkapkan bahwa ada sembilan sekolah menengah yang terdiri dari satu SMA negeri, enam SMA swasta, satu SMK negeri, dan satu SMK swasta. Sekolah-sekolah cenderung terpusat di desa-desa yang berada di sepanjang Jalur Jamin Ginting, sedangkan banyak desa lainnya tidak memiliki sarana pendidikan menengah. Analisis tentang kecukupan sarana menunjukkan bahwa jumlah ideal adalah empat sekolah, sehingga dari segi kuantitas, fasilitas pendidikan cukup tersedia, tetapi tidak terdistribusi secara merata. Ketidakmerataan ini dipengaruhi oleh aksesibilitas, keberadaan sekolah swasta yang dominan, serta keterbatasan dalam pembangunan sekolah negeri
The influence of auditor independence, competence and integrity on audit quality moderated by the auditor's code of professional ethics Hartono, Rudi; Widyastuty, Tri; Minrejo, Sumarno; Pangaribuan, David
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art3

Abstract

This study aims to analyze the influence of auditor independence, competence, and integrity on audit quality, as well as the role of a professional code of ethics as a moderating variable in this relationship. This study uses a quantitative method with a PLS-SEM approach. The sample consisted of 184 auditors at South Jakarta Public Accounting Firms (KAPs), selected through purposive sampling. Data were collected through questionnaires that had been tested for validity and reliability, as well as interviews with senior auditors to understand the challenges in implementing a professional code of ethics. The analysis results show that auditor independence, competence, and integrity have a positive and significant effect on audit quality, with integrity being the most dominant factor. Furthermore, a professional code of ethics has been shown to strengthen the relationship between independence, competence, and integrity with audit quality, meaning that strict implementation of a code of ethics increases effectiveness and ensures transparent and high-quality audits. However, interviews revealed challenges in implementing a code of ethics, including pressure from clients, long-term relationships that threaten independence, and a lack of training related to the code of ethics in some KAPs.
The Effect of Operational Complexity, Business Risk, And Audit Committee on Audit Quality With Audit Delay As Moderation Evita Bintang Timur; David Pangaribuan; Uswatun Khazanah; Agnes Mariana Pardosi
Jurnal Ners Vol. 9 No. 4 (2025): OKTOBER 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v9i4.49965

Abstract

This study aims to examine the effect of operational complexity, business risk (leverage) and audit committee on audit quality with audit delay as a moderating variable. The research method uses a quantitative method with the object of research being banking companies for the period 2019-2023. Data sources from the Indonesian Stock Exchange. The results of the study concluded that (a) Operational complexity has a positive effect on audit quality (b) Business risk (Leverage) has an effect on audit quality (c) The audit committee has a positive effect on audit quality (d) Audit delay cannot moderate the effect of operational complexity on audit quality (e) Adit delay cannot moderate the effect of company risk on audit quality and (f) Audit delay can moderate the effect of the audit committee on audit quality, meaning that audit delay weakens the positive effect of the audit committee on audit quality. The results of this study have positive implications for regulators, investors, the government and prospective investors as well as public accounting firms. Public trust in the implementation of transactions on the Stock Exchange is an important indicator to encourage national economic growth, therefore audit quality is the key to maintaining trust in companies that present financial reports, investors and prospective investors in making investment decisions, public accounting firms as audit implementers. Keywords: Operational Complexity, Business Risk, Audit Committee, Audit Delay and Audit Quality.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN DIREKSI TERHADAP PROFITABILITAS BUMN SEKTOR NON KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Romi Yunani; Istianingsih; David Pangaribuan
Economicus : Jurnal Ekonomi dan Manajemen Vol. 16 No. 2 (2026): Juni: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v16i2.239

Abstract

This study aims to examine the effects of board characteristics—age, gender, educational level, educational relevance, board size, tenure, and the Board Index—on the profitability of non-financial state-owned enterprises (SOEs). It also investigates the moderating role of firm size in these relationships. The study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS. Board characteristic data were collected from the annual reports of non-financial SOEs for the period 2019–2024. A total of 224 firm-year observations were obtained through purposive sampling. The analysis includes testing direct effects and moderating effects using the bootstrapping procedure. The findings indicate that all board characteristics, including the Board Index, do not significantly influence profitability. However, firm size significantly moderates the relationship between the Board Index and profitability (original sample = 0.137; t = 2.003; p = 0.045). The effectiveness of boards in enhancing financial performance is driven more by organizational dynamics and governance quality than by demographic attributes alone.
The Effect of Operational Complexity,Business Risk, and Audit Committee on Audit Quality with Audit Delay as Modderation Evita Bintang Timur; David Pangaribuan; Uswatun Khazanah; Agnes Mariana Pardosi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8064

Abstract

This study aims to examine the effect of operational complexity, business risk (leverage) and audit committee on audit quality with audit delay as a moderating variable. The research method uses a quantitative method with the object of research being banking companies for the period 2019-2023. Data sources from the Indonesian Stock Exchange. The results of the study concluded that (a) Operational complexity has a positive effect on audit quality (b) Business risk (Leverage) has an effect on audit quality (c) The audit committee has a positive effect on audit quality (d) Audit delay cannot moderate the effect of operational complexity on audit quality (e) Adit delay cannot moderate the effect of company risk on audit quality and (f) Audit delay can moderate the effect of the audit committee on audit quality, meaning that audit delay weakens the positive effect of the audit committee on audit quality. The results of this study have positive implications for regulators, investors, the government and prospective investors as well as public accounting firms. Public trust in the implementation of transactions on the Stock Exchange is an important indicator to encourage national economic growth, therefore audit quality is the key to maintaining trust in companies that present financial reports, investors and prospective investors in making investment decisions, public accounting firms as audit implementers
Pengaruh Pajak Penghasilan, Profitabilitas, dan Arus Kas Investasi terhadap Kinerja Keuangan Rachmat Muslim; David Pangaribuan; Yayan Hendayana
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 3 (2026): Edisi: April-Juni
Publisher : Pustaka Bangsa Indonesia

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Abstract

Penelitian ini bertujuan menganalisis pengaruh pajak penghasilan, profitabilitas, dan arus kas investasi terhadap kinerja keuangan perusahaan non-perbankan dan perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan metode purposive sampling sehingga diperoleh 20 perusahaan atau 100 observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan EViews 12, dan Random Effect Model (REM) dipilih sebagai model terbaik. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan pajak penghasilan dan arus kas investasi tidak berpengaruh signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kinerja keuangan. Nilai Adjusted R² sebesar 39,9% menunjukkan bahwa variasi kinerja keuangan dapat dijelaskan oleh pajak penghasilan, profitabilitas, dan arus kas investasi, sedangkan sisanya dipengaruhi faktor lain di luar model.
Co-Authors Aditya Riyadi, Dimas Agnes Enonita Harefa Agnes Mariana Pardosi Agnes Mariana Pardosi Aidil Fajri Lintang Aldi Supriyanto Amaliah, Alifia Anandita Arimbi Ansori, Wakhid Arimbi, Anandita Aulia, Ismiani Bertha Elvy Napitupulu Brigita Maharani Cahyadi Husadha Cahyadi Husadha Cahyani Saragih Defiani Nindasari Dimas Aditia Dini Sagala Dwi Renaldy Putra Eka Sari Apriliyanti Elia Rossa Elia Rossa Evita Bintang Timur Fauziah, Risyah Febria Amanda Fitri, Nur Laela Goklas Sihombing Hartono, Rudi Heni Susanti, Heni Istianingsih Istianingsih Sastrodiharjo, Istianingsih Khan, Muhammad Asif Limbong, Tania Elisabeth Maharani, Brigita Marinda Machdar, Nera Marundha, Amor Meilani, Kurnia Minrejo, Sumarno Mita Nurhidayah Muhamad Daffa Fairus Mulyadi Mulyadi Nabila Syifaa Azzahra Suwandi Nada Salsabila Nera Marinda Machdar Neyla Safitri Ni Gusti Ayu Eka Nur Laela Fitri Nurhayati, Tutty Nurhidayah, Mita Nuryati, Tutty Panata Bangar Hasioan Sianipar Panata Bangar Hasioan Sianipar Pardosi, Agnes Mariana Putri Hapsari Kusumawati Rachmat Muslim Rahmatika Fidela Hilary Rely, Gilbert Risyah Fauziah Risyah Fauziah Romi Yunani Rossa, Elia Sahala Fransiskus Marbun Sahala Fransiskus Marbun Sherly Suci Rahmadhani Sumarno Manrejo Sumarno Sumarno Syamil, Ahmad Sysilia Tri Hapsari Triana Yuniati Triana Yuniati Triyana, Yeni Uswatun Khazanah Uswatun Khazanah Valerina Leo Sinaga Wahid Ansori Widyastuty, Tri Windy Sapta Handayani Zega Wulanlaka Tineke Tendean Yayan Hendayana Yeni Triyana Yulianti Yulianti Yulianti Yulianti Yuniati, Triana