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All Journal Jurnal Keuangan dan Perbankan International Conference on Law, Business and Governance (ICon-LBG) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) The Accounting Journal of Binaniaga The Management Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG MEDIA STUDI EKONOMI JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) JOURNAL OF BUSINESS STUDIES Balance Vocation Accounting Journal JMB : Jurnal Manajemen dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) MEDIA MANAJEMEN JASA Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Syntax Transformation Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian UNDIKMA Management and Accounting Expose Interdisciplinary Social Studies Joong-Ki : Jurnal Pengabdian Masyarakat Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Berdikari : Jurnal Pengabdian kepada Masyarakat Journal of Community Dedication Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan Jurnal RAK (Riset Akuntansi Keuangan) Influence: International Journal of Science Review IIJSE Joong-Ki Jurnal Penelitian Pendidikan Indonesia Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa J-CEKI Joong-Ki

Riris Rotua Sitorus

Universitas Esa Unggul

Author-ID : 5796073

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGARUH KOMITMEN ORGANISASI DAN CYBERLOAFING TERHADAP KINERJA KARYAWAN YANG DIMODERASI OLEH PROSEDUR KERJA (SOP) Sitorus, Riris Rotua; Nugrahaningsih, Hartanti; Yani, Ari Soeti; Gunawan, Gianita Utami
MEDIA MANAJEMEN JASA Vol 8, No 2 (2019): MEDIA MANAJEMEN JASA
Publisher : MEDIA MANAJEMEN JASA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.743 KB)

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh komitmen organisasi (X1) dan cyberloafing (X2) terhadap kinerja karyawan (Y) yang dimoderasi oleh prosedur kerja (SOP) (Z). Populasi dalam penelitian ini adalah karyawan di Kawasan Industri Pelabuhan Muara Baru pengambilang sample menggunakan random sampling. Jumlah data sebesar 106 responden yang diambil melalui kuisioner dengan menggunakan metode analisis data partial least square (PLS). Berdasarkan uji statistik, hasil penelitian menunjukan bahwa komitmen organisasi berpengaruh signifikan positif terhadap kinerja karyawan, sedangkan cyberloafing tidak berpengaruh signifikan positif terhadap kinerja karyawan Moderasi prosedur kerja berpengaruh tidak signifikan negatif dan dapat memperlemah komitmen organisasi terhadap kinerja karyawan. Moderasi prosedur kerja tidak dapat memperkuat cyberloafing terhadap kinerja karyawan karena adanya pengaruh tidak signifikan positif.Kata kunci : Komitmen Organisasi, Cyberloafing, Prosedur Kerja dan Kinerja Karyawan. ABSTRACT This study aims to analyze organizational commitment (X1) and cyberloafing (X2) on employee performance (Y) which is moderated by work procedures (SOP) (Z). The population in this study were employees in the Muara Baru Port Industrial Zone, taking samples using random sampling. The amount of data is 106 respondents taken through questionnaires using partial least square (PLS) data analysis method. Based on statistical tests, the results of the study show that organizational commitment to employee performance, while cyberloafing has no significant effect on employee performance. Moderation Work procedures that are significantly insignificant and effective weaken business commitment to employee performance. Moderation of work procedures supports not significant on cyberloafing on employee performance.Keywords: Organizational Commitment, Cyberloafing, Work Procedures and Employee Performance.

The Effect of Financial Literacy and Financial Education on Women's Healthy Financial Behavior through Investment Motivation Sihar Tambun; Riris Rotua Sitorus; Fitri Nurwanti
Jurnal Keuangan dan Perbankan Vol 26, No 2 (2022): APRIL 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i2.7387

This study aims to prove the effect of financial literacy and financial education on women's healthy financial behavior through investment motivation. The sample in this study consisted of 285 respondents from among women. Testing the data quality in this study uses Partial Least Square (PLS) analysis, namely the Structural Equation Modeling (SEM) equation model with a variance-based approach or component-based structural equation modeling. Based on the study results, financial literacy has a significant effect on women's healthy financial behavior through investment motivation, and financial education has a significant impact on women's healthy financial behavior through investment motivation. This study recommends to women, that if they want to create healthy financial behavior, then the priority strategy applied is to have excellent and adequate financial education, then try to have the motivation to invest in themselves and have good financial literacy. It is believed that the improvement of women's healthy financial behavior can help overcome the low percentage of women's literacy index in IndonesiaJEL: A2, G4, I2

Identifying Indonesia-Uruguay Bilateral Trade Opportunities:A Revealed Comparative Advantage Approach A Sulthon Sjahril Sabaruddin; Riris Rotua Sitorus
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.119 KB)

This paper attempts to identify and analyze the Indonesia-Uruguay bilateral trade opportunities based on their respective export competitiveness. The analysis uses the Revealed Comparative Advantage Index for year 2012 obtained from World Integrated Trade Solution (WITS). The paper reveals that there are still opportunities for both countries to further strengthen bilateral trade relations.Based on the RCA Index analysis, the paper finds that in general both countrieshave exported their commodities based on their comparative advantage, but however both countries current exports still do not reflect their potentials as most of the top ten commodities with the strongest comparative advantage are still not yet able to penetrate the both sides market. This study suggests both countries should remove trade barriers starting by providing access for the top 10 commodities with the strongest comparative advantage to penetrate in both countries. This step could be a stepping stone towards further intensifying bilateral trade relations.

PENGARUH PROFESIONALISME DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR DENGAN STRUKTUR AUDIT SEBAGAI PEMODERASI Riris Rotua Sitorus; Lenny Wijaya
MEDIA STUDI EKONOMI Vol 19, No 2 (2016): Vol 19. No.2 MEDIA STUDI EKONOMI
Publisher : MEDIA STUDI EKONOMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.905 KB)

ABSTRACTThis study aimed to examine the effect of professionalism and professional ethics on the performance of auditors with audit structure as a moderator. This research was conducted in KAP North Jakarta.The sampling technique using simple random sampling method. The amount of data was 72 respondents which drawn through questionnaire method of data analysis using the partial least square (PLS). Based on statistical test, the results showed that professionalism significantly affect the performance of auditors, while professional ethics did not significantly affect the performance of auditors. The audit structure has no significant effect on the performance of auditors. Moderation of audit structures had significant influence and strengthen the effect of professionalism on the performance of auditors. Moderation of audit structure had significant influence and strengthen the effect of professional ethics on the performance of auditors.Keywords: Professionalism, Professional Ethics, Audit Structure, Performance of Auditor.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profesionalisme dan etika profesi terhadap kinerja auditor dengan struktur audit sebagai pemoderasi. Penelitian ini dilakukan di KAP Jakarta Utara. Teknik pengambilan sampel menggunakan metode simple random sampling. Jumlah data sebesar 72 responden yang diambil melalui kuesioner metode analisis data menggunkan partial least square (PLS). Berdasarkan uji statistik, hasil penelitian menunjukkan bahwa profesionalisme berpengaruh secara signifikan terhadap kinerja auditor, sedangkan etika profesi tidak berpengaruh secara signifikan terhadap kinerja auditor. Struktur audit berpengaruh tidak signifikan terhadap kinerja auditor. Moderasi struktur audit berpengaruh signifikan dan bersifat memperkuat pengaruh profesionalisme maupun pengaruh etika profesi terhadap kinerja auditorKata Kunci: Profesionalisme, Etika Profesi, Struktur Audit, Kinerja Auditor

PAJAK KARBON, KERUSAKAN KARBON, DAN PERTUMBUHAN EKONOMI DI LIMA BELAS NEGARA SELAMA 27 TAHUN Riris Rotua Sitorus; Tangguh Pratysto
JMB : Jurnal Manajemen dan Bisnis Vol 7, No 2 (2018): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v7i2.1060

The purpose of this study is to analyze the effect of carbon tax and carbon damage on economic growth in 15 (fifteen) countries from 1990 to 2017. Based on the results of research by weather scientists who stated that there are 50-500 possibilities to limit global warming at 2 degrees Celsius above average global temperatures from pre-industrial times throughout the 21st century.Global warming is caused by cumulative carbon emissions which continue to increase from year to year, resulting in threats to the world's sustainable development. Therefore carbon production must be limited by imposing a tax on carbon so that economic growth can run normally and even increase.Researchers used the open economy model Y = (C, I, G, NX) namely final household consumption expenditure (C), foreign direct investment (I), government final consumption general expenditure (G), and import export per GDP (NX) for control variables. The researcher also used the Cobb-Douglas Y = (K, L) production function, namely gross capital formation (K) and the ratio of working people per population (L) to the control variable. The data used were panel data in 15 countries that applied Carbon Tax from 1990 to 2017. Researchers used GLS (Generalized Least Squares) estimation to analyze the effect of carbon tax and carbon destruction on economic growth.The result is a carbon tax can stimulate the growth of real gross domestic product per capita and carbon damage hinder economic growth.

Pengaruh Technology Acceptance Model Dan Digital taxation Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Internet Sebagai Variabel Moderating Sihar Tambun; Riris Rotua Sitorus; Tania Alvianita Pramudya
Balance Vocation Accounting Journal Vol 4, No 1 (2020): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Penelitian ini bertujuan untuk mengetahui perngaruh dari Technology Acceptance Model dan Digital taxation terhadap Kepatuhan wajib pajak dengan Pemahaman Internet sebagai variabel moderating. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda dan perhitungan moderating menggunakan metode interaksi. Mengolah data dengan menggunakan bantuan aplikasi Smart PLS. Adapun sampel dalam penelitian ini terdiri dari 94 Wajib Pajak Orang Pribadi yang menjalankan usaha atau memiliki pekerjaan bebas di Jakarta Utara. Hasil penelitian ini menunjukkan bahwa Technology Acceptance Model dan Digital taxation tidak berpengaruh signifikan terhadap Kepatuhan wajib pajak. Pemahaman Internet berpengaruh signifikan positif terhadap Kepatuhan wajib pajak. Moderasi Pemahaman Internet atas pengaruh Technology Acceptance Model berpengaruh signifikan positif terhadap Kepatuhan wajib pajak. Moderasi Pemahaman Internet atas pengaruh Digital taxation berpengaruh signifikan negatif terhadap Kepatuhan wajib pajak.

IMPACT OF ANTECEDENTS OF TAX ADMINISTRATION MODERNIZATION AND AWARENESS ON INDIVIDUAL TAXPAYER’S COMPLIANCE IN JAKARTA - INDONESIA Riris Rotua Sitorus
The Accounting Journal of Binaniaga Vol 3, No 02 (2018): December 2018
Publisher : STIE Binaniaga

This study provides empirical evidence on the effect of modernization of tax administration and awareness on compliance of individual taxpayers in North Jakarta. The Components of modernization of tax administration that being exogenous variables are e-registration, e-filing, e-payment, e-counseling, e-SPT, and e-invoicing. Awareness taxpayer variable is another exogenous variable. Tax compliance is an endogenous variable in this study. The respondents of this study were 65 individual taxpayers, freelancers and also workers as a tax consultant. Using the Smart PLS software, proved that e-registration, e-filing, e-payment, e-counseling, e-SPT, and einvoicing significantly influenced taxpayer’s compliance. While awareness of the taxpayer does not have any influence on taxpayer’s compliance.Key words: Modernization of tax administration, Awareness, Compliance, Individual taxpayers

DEVELOPING THE SPECIAL NEEDS CHILDREN ABILITY (ABK) TO MOTIVATE AND TO OBTAIN THEIR SELF-DEPENDENCY AT THE EXTRAORDINARY EDUCATION PROGRAM SCHOOL B AND C AT KEBON KOSONG DISTRICT, KEMAYORAN SUBDISTRICT, CENTRAL JAKARTA Ari Soerti Yani; Riris Rotua Sitorus; Fauziah Fauziah
The Management Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/mjb.v1i02.14

Abstract. Special Education Program is an education for abnormality student or student with extraordinary intelligence can be run in secondary and junior education.Special education can be held as Extraordinary School matched with his needs / specialty. Improving the ability of students at Harapan Ibu and Makna Bakti Extraordinary School located in Central Jakarta adapted to the place and the environment, such as self development (the ability to be independently), skills, crafts, cooking, and can operate the computer and can socialize in the community such as small conversation. Extraordinary school B’s student or deaf student, are children who have hearing obstacles in both permanent and non-permanent. Because that student has a bottleneck in hearing so that student has speaking obstacle. Students or mentally disabled, is children who have mental retardation or low intelligence and difficult to adjust and thrive. For the mentally disabled can be classified based on the level of IQ, ie C / low (IQ = 51-70), and C / moderate (IQ = 36-51), severe (IQ = 25-35) and severe (IQ below 20). Through Focus Group Discussions in this case are focused by providing training such as computer operation, utilizing the skills of crafts with recycled items such as sisri tea’s glass, assorted packs of coffee, milo and others. Besides learning cooking and establishing themselves as well as how students can socialize in the community. To improve Extraordinary School students’s ability is not only through training, but also aid equipment such as computers, crafts skills, cooking and establish themselves. This equipment is very helpful and supportive in the smooth process of learning.Keywords : Childern with special needs ability, Motivation and autonomy, extraordinary school B and C

PENINGKATAN KAPASITAS DOSEN DAN MAHASISWA DALAM PEMBUATAN ARTIKEL ILMIAH PENELITIAN DI STT RENATUS PEMATANG SIANTAR Riris Rotua Sitorus
Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2022): Ruang Cendekia: Jurnal Pengabdian Masyarakat
Publisher : ARKA INSTITUTE

Tujuan pelaksanaan program pengabdian kepada masyarkat ini adalah untuk meningkatkan kemampuan para dosen dan mahasiswa dalam pembuatan artikel penelitian. Kegiatan ini dilaksanakan melalui tiga tahapan, yaitu kegiatan perencanaan, kegiatan pelaksanaan dan kegiatan evaluasi. Metode yang dipergunakan dalam pelaksanaan acara tersebut adalah metode ceramah dan metode diskusi. Penceramah dan narasumber diskusi dalam acara ini adalah dosen Universitas Esa Unggul sebagai wujud pengabdian kepada masyarakat. Pelatihan ini sangat dibutuhkan mengingat kemampuan menulis artikel ilmiah akan sangat membantu karir dosen dan berdampak pada kinerja penelitian institusi. Pelatihan ini fokus pada pembahasan secara rinci tentang pembuatan artikel ilmiah penelitian. Hasil evaluasi dilakukan dengan membandingkan score pretest dan score posttest. Terjadi peningkatan pemahaman pada mayoritas peserta pelatihan tersebut. Mayoritas peserta sudah memahami dengan baik cara membuat artikel ilmiah penelitian. Pemahaman meningkat secara merata, baik dalam menyusun bagian pendahuluan yang menarik, literature review dan hipotesis yang bagus, metode penelitian tepat, hasil dan pembahasan yang akurat, kesimpulan dan rekomendasi yang relevan. Harapan kepada para peserta bisa terus belajar dan melatih kemampuan menulis artikel ilmiah sehingga keahlian ini dapat menunjang karir para peserta dan mendukung kiner institusinya.

PENGARUH THINKING STYLE DAN SERVANT LEADERSHIP TERHADAP KINERJA KARYAWAN YANG DI MODERASI DENGAN PENERAPAN K3 Riris Rotua Sitorus; Netty Laura S; Ari Soeti Yani; Muhamad Nur Ichsan
MEDIA MANAJEMEN JASA Vol 7, No 1 (2019): MEDIA MANAJEMEN JASA
Publisher : UNIVERSITAS 17 AGUSTUS 1945 jAKARTA

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh thinking style dan servant leadership terhadap kinerja karyawan dengan penerapan dan pengawasan k3 sebagai variable moderating. Metode pengumpulan data menggunakan random sampling. Jumlah data sebesar 72 responden yang diambil melalui kuisioner dengan menggunakan metode analisis data partial least square (PLS). Berdasarkan uji stastik, hasil penelitian menunjukan bahwa thinking style tidak berpengaruh signifikan terhadap kinerja karyawan, sedangkan servant leadership berpengaruh positif terhadap kinerja karyawan. Penerapan K3 berpengaruh positif terhadap kinerja karyawan Moderasi K3 memperlemah negative dan tidak signifikan terhadap kinerja karyawan .sedangkan moderasi K3 memperlemah etika kinerja karyawan secara negative dan tidak signifikan.Kata Kunci: thinking style , servant leadership , kinerja karyawan ABSTRACK This study aims to determine the effect of thinking style and servant leadership on employee performance by applying and monitoring k3 as a moderating variable. The method of collecting data uses random sampling. The amount of data for 72 respondents was taken through questionnaires using the method of partial least square (PLS) data analysis. Based on the stastic test, the results of the study show that thinking style does not have a significant effect on employee performance, while servant leadership has a positive effect on employee performance. the application of K3 has a positive effect on employee performance. K3 moderation weakens negatively and is not significant towards employee performance while K3 moderation weakens the ethics of negative employee performance and is not significant.Keywords: thinking style, servant leadership, employee performance

Co-Authors A Sulthon Sjahril Sabaruddin Anjeli Frisilia Ari Soerti Yani Ari Soeti Yani Ari Soeti Yani Ari Soeti Yani Arnan Doman Atmojo, Satriyo Ayu Dwi Astuti Bernadeta Longa Damayanti, Endah Dian Noviyana Donny Syahputra Eduwinsah, Nurman Erna Cahyati Fauziah Fauziah Fauziyati, Intan Fitri Nurwanti Fitri Wulandari Fransiska , Fenny Fransiska, Fenny Gianita Utami Gunawan Gunawan, Gianita Utami Hartanti Nugrahaningsih Haryanto, Temmy Helena Sitorus, Helena Herlina Putri Rianti Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Humairo, Mutiara Ika Ismiyar Imam Suryono Indri Agustian Saputri Jujun Kurnianty Kesya Lusiana Putri Kiko Armenita Julito Kopong, Yeny Kurniawan, Steven Laura S, Netty Lawahizh, Yusriyya Nur Lenny Wijaya Lia Suciati Muhamad Nur Ichsan Muhammad Fikri Apriansyah Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Netty Laura S Netty Laura S Netty Laura S Nurry Syuhadah Parago, Agnes Do Permata, Gita Ramadhan, M. Wahyu Ramzy Ramadhani, Satriyo Robiur Rahmat Putra Saidah, Andi Saputri, Indri Agustian Sherlin Clarita Sihar Tambun Sihotang, Wimbildon Sirait, Rio Bernando Soetiuono, Agus Sovia Nomi Mofun Sri Endah Susilowati Tangguh Pratysto Tania Alvianita Pramudya Teresa Ona Delang Tjahjadi, Effendi Tohady, Stevani Wibowo, Ari Tri Wimbildon Sihotang Yani, Akhmad

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