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All Journal KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) JEA17: Jurnal Ekonomi Akuntansi Al-Adyan: Jurnal Studi Lintas Agama AdBispreneur Asia-Pacific Management and Business Application Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Journal of Economic, Bussines and Accounting (COSTING) Maneggio: Jurnal Ilmiah Magister Manajemen Kurios SEIKO : Journal of Management & Business Fidei: Jurnal Teologi Sistematika dan Praktika Journal on Education Jurnal Teologi Berita Hidup VISIO DEI: JURNAL TEOLOGI KRISTEN Jurnal Mantik Pengarah: Jurnal Teologi Kristen Integritas: Jurnal Teologi JURNAL LENTERA BISNIS Jurnal Pendidikan dan Konseling Management Studies and Entrepreneurship Journal (MSEJ) Manna Rafflesia Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL TERUNA BHAKTI Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen SCRIPTA : Jurnal Teologi dan Pelayanan Kontekstual Jurnal Teologi Cultivation Tumou Tou EDULEAD: Journal of Christian Education and Leadership Angelion: Jurnal Teologi dan Pendidikan Kristen Te Deum (Jurnal Teologi dan Pengembangan Pelayanan) SOPHIA: Jurnal Teologi dan Pendidikan Kristen Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah SHAMAYIM: Jurnal Teologi dan Pendidikan Kristiani Jurnal Ilmiah Wahana Pendidikan Jurnal Teologi (JUTEOLOG) Media: Jurnal Filsafat dan Teologi Jurnal Pendidikan Agama Kristen (JUPAK) Jurnal Syntax Fusion : Jurnal Nasional Indonesia International Journal of Social Science Transformasi Fondasi Iman Kristen dalam Pelayanan Pastoral di Era Society 5.0 Interdisciplinary Social Studies Jurnal Ekonomi Jurnal Kadesi : Jurnal Teologi dan Pendidikan Agama Kristen Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) KAMASEAN: Jurnal Teologi Kristen JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Teologi Kontekstual Indonesia MAGNUM OPUS: Jurnal Teologi dan Kepemimpinan Kristen JoEMS : Journal of Education and Management Studies DA'AT: Jurnal Teologi Kristen Davar: Jurnal Teologi Jurnal Ekonomi Bisnis dan Akuntansi Teokristi: Jurnal Teologi Kontekstual dan Pelayanan Kristiani Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Experimental Student Experiences Moneter : Jurnal Keuangan dan Perbankan Jurnal Ekonomis Klabat Journal of Management Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) ADM : Jurnal Abdi Dosen dan Mahasiswa GRAFTA: Journal of Christian Religion Education and Biblical Studies Jurnal Simki Economic
Rolyana Ferinia
Fakultas Ekonomi Universitas Advent Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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THE IMPACT OF FINANCIAL DISTRESS, CLIENT FIRM SIZE, AND AUDIT TENURE ON AUDITOR SWITCHING IN HEALTHCARE COMPANIES LISTED ON THE IDX PERIOD 2019-2023 Situmeang, Melinda Sharon; Rinendy, Jhon; Ferinia, Rolyana
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i2.12093

Abstract

In the corporate sector, it is normal practice to transfer auditors in order to achieve financial statement transparency. The goal of this research is to examine how auditor switching in healthcare businesses listed on the IDX during the 2019–2023 timeframe is impacted by financial distress, client firm size, and audit tenure. 50 samples were gathered from 10 businesses that satisfied the research criteria using purposive sampling and secondary data. The findings of the binary logistic regression analysis indicate that, in part, there is no connection exists among auditor switching and financial distress, client firm size, audit tenure. However, when taken into consideration all at once, auditor switching is influenced by financial distress, client firm size, and audit tenure
The Effect Of Green Accounting And Sales Growth On Cost Control In Manufacturing Companies Napitupulu, Tri Yohana; Rolyana Ferinia; Valentine Siagian
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

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Abstract

This study aims to empirically examine the effect of green accounting and sales growth on cost control. We use the quantitative correlation method to explain how green accounting and sales growth affect cost management in manufacturing companies listed on the IDX from 2021 to 2022, using secondary data. We selected a sample of 53 companies and 106 secondary data points. This study uses logistic regression analysis in data processing. The results showed that (1) green accounting has no effect on cost control, and (2) sales growth has no effect on cost control. These findings suggest that differences in green accounting regulations and practices limit the full optimization of green accounting and sales growth as cost control tools in Indonesia's manufacturing industry.
Pentingnya Keterlibatan Anggota Jemaat Sebagai Seorang Kristen Dalam Penginjilan Terhadap Pertumbuhan Gereja Sinaga, Janes; Sinambela, Juita Lusiana; Sibuea, Rolyana Ferinia; Hutagalung, Stimson
Teokristi: Jurnal Teologi Kontekstual dan Pelayanan Kristiani Vol 1 No 2 (2021): November 2021
Publisher : Sekolah Tinggi Teologi Berita Hidup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38189/jtk.v1i2.194

Abstract

Tujuan penelitian ini adalah memaparkan pemahaman pentingnya keterlibatan anggota jemaat sebagai seorang Kristen yang telah percaya dan diselamatkan oleh Yesus Kristus sebagai bentuk tanggungjawab menjalankan perintah Tuhan Yesus dan menyambut panggilan yang paling agung yang pernah diberikan Allah kepada manusia. Melalui keterlibatan semua anggota jemaat maka gereja akan bertumbuh secara kerohanian maupun keanggotaan. Sekiranya setiap orang Kristen memahami panggilannya sebagai orang percaya untuk terlibat dalam penginjilan maka tidak akan ada yang menolak terlibat dalam pelayanan penginjilan ini. Adapun metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan pengumpulan data dari daftar Pustaka buku-buku dan jurnal. Melalui pemaparan tulisan ini kiranya setiap orang Kristen termotivasi terlibat dalam penginjilan karna penginjilan adalah tujuan utama Gereja ada.
ASSESSING HOW GREEN CONTROLLING IMPLEMENTATION DRIVES CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION RESULTS: A QUANTITATIVE APPROACH Ferinia Pintauli, Rolyana
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

This study attempts to determine how the implementation of green controlling can enhance the outcomes of Corporate Social Responsibility (CSR) initiatives among employees. This research employs a quantitative methodology with an explanatory framework to elucidate the impact of green controllable variables on the implementation of CSR. The sample comprised 164 employees from organizations that apply green controlling and CSR practices, selected via non-probability sampling methods. Data collection was conducted using a questionnaire utilizing a 5-point Likert scale, administered through Google Forms over a two-week period. The findings indicated that green controlling exerted a substantial and beneficial influence on the implementation of CSR. A robust sustainability control system can facilitate implementation tasks. This study's innovation is in recognizing that green controlling procedures serve not only for regulatory compliance but also provide organizations with chances to enhance profitability through corporate social responsibility (CSR).
UNPACKING THE DIRECT IMPACT OF GREEN EMPLOYEE ENGAGEMENT, GREEN TRAINING AND DEVELOPMENT WITH MODERATING VARIABEL GREEN EMPLOYEE SEPARATION IN THE CONTEXT OF GREEN PERFORMANCE MANAGEMENT Ferinia, Rolyana
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

In light of the escalating environmental degradation, the adoption of Green Performance Management (GPM) has emerged as an imperative strategy to ensure that business operations are environmentally sustainable. Within the context of green human resource management (HRM), this study investigates the connection between green employee separation, green performance management, green employee engagement (GEE), and green training and development. Significant correlations between these variables are revealed by statistical analysis: GEE and GPM exhibit a positive correlation, while Green Training and Development and GPM demonstrate also a significant and positive correlation. Furthermore, the present study aims to examine the impact of GES as a mediating variable on the correlation that exists among GPM, GTD, and GEE. GES appears to have a negligible (negative and not significant) moderating effect on GEE, GTD, and GPM, according to the findings. This underscores the importance of executing a comprehensive and unified approach to sustainable performance management, emphasizing GHRM principles, employee involvement, and ecological ingenuity. Furthermore, the research underscores the critical significance of environmental training initiatives in enhancing the environmental performance of personnel and cultivating environmentally aware conduct among organizations. In conclusion, this study underscores the importance of adopting holistic strategies when addressing environmental challenges and achieving long-term business viability.
Evangelism Bridge to Parmalim Believe System Based on Acts 17:23: Jembatan Penginjilan kepada Aliran Kepercayaan Parmalim Berdasarkan Kisah Para Rasul 17:23 Molsen Siburian; Stimson Hutagalung; Rolyana Ferinia
GRAFTA: Journal of Christian Religion Education and Biblical Studies Vol. 1 No. 2 (2022): GRAFTA: Journal of Christian Religion Education and Biblical Studies
Publisher : Sekolah Tinggi Teologi Baptis Indonesia

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Abstract

The Parmalim belief, which is the original religion of the Batak tribe, is often ignored and even considered as sipelebegu (worshipping ancestral spirits). On the one side, Parmalim has teachings that are similar to the Bible, so it becomes a challenge in itself to convey the message of the Gospel to the Parmalim community. So the purpose of this paper is to find a concept of evangelism without mocking and demeaning, instead showing sincere sympathy and respect for their beliefs by using similar teachings as a bridge in this evangelism. The formulation of the problem that will be a reference in this writing, namely, what are the teachings taught in the Parmalim belief? Do Parmalim's teachings have anything in common with the teachings in the Bible? What is Paul's method in Acts. 17:23 can be applied in this context? The method used is a qualitative method with data collection through literature studies, articles or related journals. The result is that the teachings of worship on Saturdays, the prohibition of eating blood, pigs and dogs can be used as a bridge to convey the gospel message according to Paul's concept in Acts 17:23, namely an approach without appreciating judgment.
Penerapan Green Accounting Dan Karakteristik Komite Audit Terhadap Kualitas Laporan Keuangan (Studi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bei 2022-2023) Raja Adams; Lenita Waty; Rolyana Ferinia
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7446

Abstract

Penelitian ini bertujuan untuk menguji dampak Green Accounting dan Karakteristik Komite Audit terhadap kualitas pelaporan keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) untuk jangka waktu 2022–2023. Penelitian ini menggunakan regresi logistik untuk menganalisis 150 observasi dari 75 organisasi, menyelidiki pengaruh kondisi lingkungan dan tata kelola audit terhadap keterbukaan dan kepercayaan pelaporan keuangan. dinilai menggunakan 91 indikator GRI G4, termasuk dimensi seperti efisiensi energi dan pelaporan emisi karbon. Karakteristik Komite Audit dievaluasi menurut rasio anggota yang memiliki latar belakang akuntansi atau keuangan, sehingga meningkatkan efektivitas pengawasan laporan keuangan. “Kualitas pelaporan keuangan dinilai berdasarkan opini audit yang diberikan oleh auditor independen. Hasilnya menunjukkan bahwa Green Accounting dan Karakteristik Komite Audit memiliki pengaruh yang baik meskipun kecil terhadap kualitas pelaporan keuangan jika dipertimbangkan secara terpisah. Meskipun demikian, jika dinilai secara bersamaan, faktor-faktor ini memiliki dampak baik yang substansial. Temuan ini menggarisbawahi bahwa pengungkapan lingkungan yang cakap dan tata kelola audit yang kuat sangat penting untuk meningkatkan keterbukaan dan kredibilitas laporan keuangan. Akibatnya, organisasi didorong untuk memperkuat metodologi Green Accounting mereka dan menambah kemampuan komite audit untuk menjamin kualitas pelaporan keuangan yang unggul.
Pengaruh Green Behavior Auditor Dan Penguasaan Teknologi Informasi Terhadap Kualitas Audit Internal Aneska Caesar Simbolon; Jhon Rinendy; Rolyana Ferinia Pintauli
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7594

Abstract

Tuntutan terhadap audit internal yang efektif terus meningkat, namun banyak organisasi masih kesulitan mencapai kualitas audit optimal. Salah satu penyebabnya adalah rendahnya pemanfaatan teknologi informasi oleh auditor. Di sisi lain, dorongan terhadap prinsip keberlanjutan mendorong munculnya perilaku ramah lingkungan (green behavior), meskipun kontribusinya terhadap kualitas audit belum sepenuhnya dipahami. Penelitian ini menganalisis pengaruh Green Behavior Auditor dan Penguasaan Teknologi Informasi terhadap Kualitas Audit Internal menggunakan pendekatan kuantitatif dengan desain korelasional dan 100 auditor sebagai responden. Hasilnya, Green Behavior tidak berpengaruh langsung terhadap kualitas audit, tetapi berpengaruh signifikan terhadap penguasaan teknologi informasi, yang pada gilirannya meningkatkan kualitas audit internal. Temuan ini menegaskan pentingnya penguasaan teknologi dalam memperkuat fungsi audit serta memberikan wawasan bagi organisasi dalam meningkatkan kualitas audit melalui kapabilitas digital.
PENGARUH PEMBAYARAN PAJAK SECARA ONLINE TERHADAP KEPUASAN WAJIB PAJAK DENGAN VARIABEL MEDIASI DIGITAL LITERACY DI KPP PRATAMA CIMAHI Angela Sabatini Lappra; Lenita Waty; Rolyana Ferinia Pintauli
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1305

Abstract

Indonesia as a developing country, is increasingly utilizing digitalization to facilitate various transactions, including tax payments. Taxpayer satisfaction is an indicator used to measure the effectiveness of tax services, which can encourage compliance. This study aims to analyze the impact of online tax payments on digital literacy and taxpayer satisfaction, as well as the mediating role of digital literacy. The research was conducted on corporate taxpayers registered at KPP Pratama Cimahi using purposive sampling, involving 180 respondents. Data collection was done through questionnaires measured using a Likert scale. The data analysis technique used was Structural Equation Modeling Partial Least Squares (SEM-PLS) method.  The results showed that online tax payment has a significant impact on digital literacy (H1 accepted), but does not directly have a significant impact on taxpayer satisfaction (H2 rejected). Digital literacy has a significant impact on taxpayer satisfaction (H3 accepted) and mediates the relationship between online tax payment and taxpayer satisfaction (H4 accepted). The study concludes that improving digital literacy can strengthen the positive impact of using the online tax payment system on taxpayer satisfaction. The government needs to enhance socialization and digital infrastructure, as well as provide ongoing training to support the utilization of technology in tax payments.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PELAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK Anggi Sinta Dermawan; Rolyana Ferinia; Meidy Lieke Karundeng
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1307

Abstract

This study aims to analyze the impact of information technology and the quality of tax services on taxpayer compliance. Taxation challenges in Indonesia, such as the vast geographical coverage and the need for advanced technology-based administration, highlight the importance of digitalization. Digitalization is expected to enhance the efficiency of tax collection, reduce administrative costs, and simplify reporting and monitoring processes. Responsive, professional, and ethical tax services are also necessary to encourage voluntary compliance. Data were collected from 150 taxpayers in South Jakarta and analyzed using the SEM-PLS approach to evaluate the validity and relationships between variables. The results indicate that information technology does not directly influence taxpayer compliance. However, the quality of tax services plays a significant role in improving taxpayer integrity and compliance, particularly through information technology optimization. Tax digitalization supported by high-quality tax services can enhance taxpayer compliance levels and optimize tax revenue.
Co-Authors A. Hendriks Aby Gayel Adhi Prasetio Adila Adila Adila, Adila Albert Christiawan Alfrits Reky Sambur Alvyn Hendriks Andre Alan Df Napitu Aneska Caesar Simbolon Angela Sabatini Lappra Anggi Sinta Dermawan Arif Indrianta Arif Partono Prasetio Ayuhelfia Maylinda B. D. Nainggolan B.D Nainggolan Barutu, Parsaoran Bernard Maruli Hutabarat Celine Winona Duha Dadan Wahyu Daniel Ataupah Daniel Siswanto Devon Shawa Situmorang Dwi Andrianta Ebenezer, Esmeraldo Ediman Jonson Manurung Edwin Gorat Eleuwyaan, Petersina Fatrisya Esmeraldo Ebenezer Feri Dolf Djami Hae Grace Orlyn Sitompul Hanna Hutapea Hasibuan, Remista Hesky A. Wauran Hesky Wauran Hutabarat , Francis Hutabarat, Bernard Maruli Hutagalung, Stimpson HUTAGAOL, ALEXS SUDIBYO Jamot Yusevender Bin Manganji Peter Janes Sinaga Janes Sinaga Janes Sinaga Jean Jr., C.Venus Lurekke Jhon Rinendy Jhoni Lagun Siang Jimmy Allen Sakul Judith Tagal Gallena Sinaga Juergen Klinsman Daniel Simanjuntak Juita Lusiana Sinambela Juita Lusiana Sinambela Kingston Pandiangan Laverin Imelda Girsang Lenita Waty Lorina Siregar Sudjiman Marge Ardiangres Beis Marthinus Ismail matthew woran ramlen Max Lucky Tinenti Maxlucky Tinenti Meidy Lieke Karundeng Meidy Tatengkeng Melpin Sihotang Michael Sabato Simatupang Molsen Siburian Monica Presillia Gultom Nainggolan, Bartolomeus Diaz Napitupulu, Tri Yohana Nelly Grasella Simanjuntak Novika Frialestari Harianja Nubatonis, Thimotius Orlando Yudistira Patricia Rosmawati Polman sinaga Putri Paulina N Parhusip Raden Deddy Kurniawan Raden Deddy Kurniawan Rafles P. Sabbat Raja Adams Ratuwalangon, Rocky Richard Jimmy Irawan Rimon Jonas Simanjuntak Rocky Ratuwalangon Rudolf Weindra Sagala Sagala, Rudolf Sandy Hasudungan Tambunan Saul Situmeang Sembiring, Niken Karina Silalahi, Priska Tiomaida Simatupang, Michael Sabato sinaga, janes Sinaga, Japolman Sinambela, Juita Lusiana Sirait, Samuel Lambok Situmeang, Melinda Sharon Stepanuston Pelawi Stimpson Hutagalung Stimson Hutagalung Supendi Supendi Valentine Siagian Vellynda Sharon Theresia William Sitorus Zico Bangkit Pakpahan