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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
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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Business Ethics and Erm Influence on SME Company Performance Moderated by Business Strategy Arnan Doman; Riris Rotua Sitorus
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 5 No. 1 (2023): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/influencejournal.v5i1.127

Abstract

Small and Medium Enterprises (SMEs) are one of the sectors not affected by several financial crises. However, Covid 19 pandemic has affected business performance due to restrictions on business activities. This Study aims to see Business Ethics, Enterprise Risk Management (ERM) influence company performance with moderation by SME Business Strategy in Indonesia. The research was conducted on Performing Loan borrowers at Bank Mandiri who came from seven provinces in Indonesia. According to Slovin Formula, the minimum sample size required is 362 companies from a population of 3,777. They have at least three years of business experience and annual sales of more than 5 billion rupiahs to a maximum of 50 billion rupiahs. The Structural Equation Model (SEM) method is used in quantitative research, and SmartPLS 3.0 and SPSS 26 software are used in data processing and analysis. Study results indicate that Business Ethics and Enterprise Risk Management positively and significantly influence company performance. In contrast, Business Strategy does not have a moderate relationship between Business Ethics and Enterprise Risk Management Company Performance. Based on the findings, in facing the economic crisis, SMEs must continue to apply Business Ethics, Business Risk Management, and other variables that affect their business performance appropriately.
CHALLENGES, STRATEGIES AND QUALIFICATIONS OF AUDITORS IN THE SOCIETY 5.0 ERA Riris Rotua Sitorus; Sihar Tambun
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.7183

Abstract

We will soon live the Era of Society 5.0. An era that is integrated with AI in all professions, including auditors. The research aims to obtain an overview of the auditor's profession in the future. First, the challenges that auditors will face and second, the strategies that auditors need in the Society 5.0 Era. This research uses a literature study approach with content analysis. Data sources from journal articles, proceedings, online news, e-books and YouTube. Data processing consists of four stages, namely data input, coding, visualization, and determining conclusions. Data processing uses the NVivo 12 Plus software. The results of the research succeeded in providing an overview of the six challenges and seven strategies needed to compete in the era of society 5.0. The implication is that the research results can be used as a reference for auditors to prepare themselves for the Era of Society 5.0.
Pelatihan Aplikasi NVivo untuk Riset Kualitatif Bidang Akuntansi kepada Para Peneliti di Universitas Dhyana Pura Sihar Tambun; Riris Rotua Sitorus
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 1: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i1.1298

Abstract

The purpose of implementing this community service program is to improve the ability of researchers to conduct qualitative research using the NVivo 12 plus software. This activity was carried out through three stages, namely the planning stage, the implementation stage and the evaluation stage. The method used in the implementation of the event is the lecture and practice method. The resource persons who became instructors in this training were lecturers at the Universitas 17 Agustus 1945 Jakarta and lecturers at Universitas Esa Unggul, as a form of community service. This training is really needed by researchers at Dhyana Pura University because no one has mastered the use of this software properly. Data processing skills with the NVivo 12 Plus software are needed to help the process of completing qualitative research research more effectively. This training focuses on the use of software for processing data from interviews, processing data from news portals, YouTube social media and literature reviews. Evaluation was carried out at the end of the event by distributing questionnaires in the form of a Google form, to find out the level of mastery of the participants. There was an increase in software mastery for the majority of the training participants. The majority of participants were able to independently process data using the NVivo 12 plus software.
Peningkatan Kemampuan Peneliti Muda Universitas Tadulako Melalui Pelatihan Aplikasi Nvivo dan Lisrel Untuk Riset Bisnis Sihar Tambun; Riris Rotua Sitorus; Netty Laura S; Imam Suryono
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 3: Juni-September 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i3.2083

Abstract

The Community Service Program is carried out with the aim of increasing the competence of researchers in the Master of Management Study Program at Tadulako University, Palu. There are two competencies to be improved. First, competence in the field of qualitative research through the use of the NVivo software. Second, competence in the field of quantitative research through the use of Lisrel software for structural equation modeling research. The method used is a services learning approach by conducting lectures and workshops. The output of this community service program is an increase in the competence of the participants which consists of two competencies. First, increasing competence in the field of qualitative research through the use of the NVivo software. This competency includes the ability to input internal data and external data into NVivo, the ability to code internal data and external data, the ability to process data and produce coding visualization images, and the ability to draw conclusions from coding visualization images. Second, increasing competence in the field of quantitative research through the use of the Lisrel software. This competence includes the ability to solve the problem of confirmatory factor analysis by using the modification indices facility in the Lisrel software, the ability to solve the goodness of fit problem in the structural equation modeling research model, the ability to create syntax to test indirect effects using the Lisrel software, and the ability to read data processing output with using the Lisrel software.
Pelatihan Riset Akuntansi Dengan Smart PLS Bagi Mahasiswa Doktoral Akuntansi Universitas Trisakti Sihar Tambun; Riris Rotua Sitorus
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 2: Februari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i2.2918

Abstract

The aim of this community service activity is to educate Trisakti University accounting doctoral students about how to process research data in the field of accounting using Smart PLS software. In particular, the run data technique is based on structural equation modeling with an intervening model and a moderating model. There are two methods used, the first is the lecture method for explaining concepts and theories. Second, the practical method of data processing using Zoom Meeting media. The number of participants who filled out the evaluation form was 24 participants, namely participants who had never studied Smart PLS before. The evaluation instrument used was questions on Google forms related to understanding the training material. The evaluation results showed that there was an increase in the participants' abilities. First, increasing the ability to prepare Excel CSV data and data input capabilities, as well as the ability to draw research models. Second, increasing the ability to carry out validity and reliability tests, as well as the reduction process for invalid questions. Third, increasing the ability to evaluate r square and goodness of fit, as well as compiling structural equations. Fourth, the ability to test intervening SEM models, as well as interpretation of direct effects and indirect effects. Fifth, the ability to test the SEM moderating model, as well as interpret the moderating effect.
The Effect of Capital Structure and Intangible Asset Contribution to Company Value Moderated by Managerial Ownership Ika Ismiyar; Riris Rotua Sitorus
Jurnal Syntax Transformation Vol 5 No 3 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.907

Abstract

The purpose of this study is to examine how competently the impact of capital structure and intangible assets on the value of companies moderated by managerial ownership. The views in this study use secondary data sourced from the annual reports of companies in the consumer goods industry sector for 2018 - 2022 with a sample of 110 company data will then be examined using the eviews 12 statistical test. The results of data testing state that capital structure negatively affects the value of the company. Intangible assets have no effect on the value of the company. Managerial ownership does not moderate the capital structure to the value of the firm. Managerial ownership does not moderate intangible assets to the value of the company. Capital structure and intangible assets affect the value of the company.
The Effect of Intangible Assets on The Financial Performance, Financial Policy and Corporate Value of LQ 45 Companies Listed on The IDX in 2018-2022 Bernadeta Longa; Riris Rotua Sitorus
Jurnal Syntax Transformation Vol 5 No 5 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i3.920

Abstract

This research was written with the aim to determine the effect of intangible assets on financial performance, financial policies, and firm value with assets size and leverage as control variables for LQ 45 companies in the period of 2018-2022. This type of research is a causal study that is based on cause and effect. The type of data used in this research is quantitative data in the form of intangible assets, assets size, leverage, financial performance, financial policies, and firm value. The data source for this research is the financial statements of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, for a period of 5 years. The population in this research is LQ 45 companies listed on the IDX. The sample in this research is 18 companies multiplied. The sampling technique used in this study is non-probability sampling. The results of this research show that intangible assets have a positive effect on financial performance, financial policies, and firm value.
The Effect of Managerial Ownership, Audit Committee, Profitability and Tax Avoidance on The Value of Manufacturing Companies for The Period 2018 - 2022 Kesya Lusiana Putri; Riris Rotua Sitorus
Jurnal Syntax Transformation Vol 5 No 2 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.921

Abstract

This research was conducted to determine the influence of managerial ownership, audit committee, profitability and tax avoidance on company value in manufacturing companies in the consumer goods sector for the 2018-2022 period. This research uses a purposive sampling model and the population in this research is manufacturing companies in the consumer goods sector, totaling 16 companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period that meet the criteria. The data analysis model used is panel data regression analysis. The research results in this study show that simultaneously the variables Managerial Ownership, Audit Committee, Profitability and Tax Avoidance have no influence on Company Value. However, partially the variables Managerial Ownership, Audit Committee, and Tax Avoidance do not have a significant influence on Company Value. Meanwhile, Profitability (ROA) has a significant influence on Company Value.
The Effect of Capital Expenditure on Regional Financial Performance With Local Original Income as an Intervening Variable in Districts and Cities in NTT Province in 2017-2021 Teresa Ona Delang; Riris Rotua Sitorus
Jurnal Syntax Transformation Vol 5 No 3 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.922

Abstract

The research aims to analyze the influence of capital expenditure for local government financial performance through local government revenue as intervening variables. The sampling technique in this study is to use the purposive sampling method. The object of this research is all districts and cities in NTT, with a sample of 22 districts and cities. The data used is a type of secondary data, which was obtained from the realization of the 2017-2021 district and city revenue and expenditure budget (APBD) in NTT. The results of this study indicate that capital expenditures have an influence on local government revenue, and local government revenue has an influence on local government financial performance. Apart from that capital expenditures have a local government financial performance, with all of them having a positive correlation. The local government revenue is able to mediate the relationship between capital expenditures on local government financial performance.
PERAN BESAR NASIONALIME TERHADAP KOMITMEN MENJADI AKUNTAN YANG TAAT PAJAK Tambun, Sihar; Sitorus, Riris Rotua; Mulyadi, Mulyadi; Saputri, Indri Agustian
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i2.1969

Abstract

Penelitian ini bertujuan untuk membuktikan moderasi dari sikap nasionalisme atas pengaruh perspektif prosedur pembayaran pajak dan perspektif biaya kepatuhan pajak terhadap komitmen menjadi akuntan yang taat pajak. Sample yang digunakan adalah 317 mahasiswa akuntansi dari berbagai universitas di Indonesia. Metode analisis yang dipergunakan adalah structural equation modelling dengan menggunakan bantuan software Smart PLS, baik untuk menguji pengaruh langsung maupun pengaruh moderasi. Penelitian ini membuktikan bahwa perspektif prosedur pembayaran pajak, perspektif biaya kepatuhan pajak dan nasionalisme secara mandiri mampu mempengaruhi komitmen para mahasiswa untuk menjadi seorang akuntan yang taat pajak. Nasionalisme mampu memoderasi pengaruh dari perspektif prosedur pembayaran pajak terhadap komitmen menjadi akuntan yang taat pajak. Nasionalisme juga mampu memoderasi pengaruh dari perspektif biaya kepatuhan pajak terhadap komitmen menjadi akuntan yang taat pajak.
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