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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) SAR (Soedirman Accounting Review): Journal of Accounting and Business 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) SPRINTER: Jurnal Ilmu Olahraga Jurnal Pengabdian Kepada Masyarakat Patikala 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
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 Physics Social Sciences Other

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PENGARUH STRUKTUR MODAL, TATA KELOLA PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Yulianti, Yulianti; 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.v3i3.2427

Abstract

Tujuan dari penelitian ini adalah untuk menguji Pengaruh Struktur Modal, Tata Kelola Perusahaan, dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Metode dalam penelitian ini menggunakan metode kuantitatif. Jenis sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Teknik Pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 19 perusahaan. Hasil dari penelitian ini yaitu: (1) Struktur Modal tidak berpengaruh terhadap Nilai Perusahaan, (2) Tata Kelola Perusahaan berpengaruh terhadap Nilai Perusahaan, dan (3) Ukuran Perusahaan tidak berpengaruh terhadap Nilai Perusahaan.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 Strength Training terhadap Peningkatan Massa Otot dan Pencegahan Cedera Olahraga Ginting, Suranta Pratama; Milala, Anna R; Pangaribuan, David; Prasetya, Yudha; Fahri
SPRINTER: Jurnal Ilmu Olahraga Vol. 7 No. 2 (2026): SPRINTER: Jurnal Ilmu Olahraga
Publisher : MAN Insan Cendekia Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46838/spr.v7i2.1049

Abstract

Sports activities play a crucial role in improving an individual's quality of life, physical fitness, and overall health. However, individuals must balance adequate physical preparation with increased training intensity and frequency. Neglecting these factors increases the risk of sports injuries. For some individuals who engage in recreational sports activities, as well as professional athletes, injuries such as overuse injuries, ligament sprains, and muscle strains are possible. The purpose of this paper is to analyze the effect of strength training on increasing muscle mass and preventing sports injuries. The research method adopted is a qualitative research method. The results show that strength training is a physical exercise aimed at increasing muscle endurance, muscle mass, and strength through the application of weight to the body, thus preventing sports injuries. The study concluded that muscle mass increases are influenced by strength training. The amount of muscle mass gained is influenced by factors such as the duration of the training and the variety of strength training movements. Furthermore, strength training also plays a role in preventing sports injuries. Strength training plays a significant role in injury prevention because it can strengthen and stabilize joints, ligaments, tendons, and muscles.
The Effect of Participatory Budgeting on Budget Risk Avoidance, Budget Slack and Organizational Performance Accountability Ansori, Wakhid; Pangaribuan, David; Nuryati, Tutty
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 11 No 1 (2026): June 2026
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2026.11.1.18830

Abstract

This study aims to analyze the role of participatory budgeting in influencing budgeting risk, budgetary slack, and organizational performance accountability. Budgeting is a fundamental management tool that functions as a mechanism for planning, coordination, supervision, performance evaluation, and motivation. However, the involvement of multiple parties in the budgeting process creates both opportunities and challenges. While participatory budgeting enhances transparency, information quality, commitment, and motivation, it may also trigger dysfunctional behaviors such as budgetary slack, information asymmetry, and conflicts of interest. Using a deductive qualitative approach based on literature review, this article examines the behavioral aspects of budgeting, agency theory perspectives, and the ethical implications of budgetary slack. The findings indicate that participatory budgeting can improve performance accountability by increasing ownership, strengthening organizational commitment, and reducing budget variance. Nevertheless, excessive or poorly managed participation may increase budgeting risks, including inaccurate cost estimates, operational risks, financial risks, and opportunistic behavior. Risk aversion and information asymmetry are identified as key factors contributing to the emergence of budgetary slack. The study concludes that participatory budgeting positively affects managerial performance and organizational accountability when supported by ethical standards, transparency, strict supervision, and effective coordination. Properly managed participation can reduce budgeting risk and minimize budgetary slack, thereby improving efficiency, strengthening governance, and enhancing organizational performance.
Co-Authors Aditya Riyadi, Dimas Agnes Enonita Harefa Agnes Mariana Pardosi Aidil Fajri Lintang Aldi Supriyanto Amaliah, Alifia Anandita Arimbi Ansori, Wakhid Arimbi, Anandita Aulia, Ismiani Bertha Elvy Napitupulu Bintang Timur, Evita 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 FAHRI Fauziah, Risyah Febria Amanda Fitri, Nur Laela Ginting, Suranta Pratama Goklas Sihombing Hartono, Rudi Heni Susanti, Heni Istianingsih Sastrodiharjo, Istianingsih Khan, Muhammad Asif Khazanah, Uswatun Limbong, Tania Elisabeth Maharani, Brigita Mariana Pardosi, Agnes Marinda Machdar, Nera Marundha, Amor Meilani, Kurnia Milala, Anna R 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 Prasetya, Yudha Putri Hapsari Kusumawati Rahmatika Fidela Hilary Rely, Gilbert Risyah Fauziah Risyah Fauziah 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 Valerina Leo Sinaga Wahid Ansori Widyastuty, Tri Windy Sapta Handayani Zega Wulanlaka Tineke Tendean Yeni Triyana Yulianti Yulianti Yulianti Yulianti Yuniati, Triana