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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 Jurnal Riset Akuntansi Politala 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 Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat Bangsa TOFEDU: The Future of Education Journal 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 Jurnal Cendekia Ilmiah Joong-Ki Journal of Community Dedication
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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Workshop Variabel Intervening dengan Olahan Data Primer Menggunakan Amos dan Data Sekunder Menggunakan Stata, Implikasi Riset Akuntansi Pada PDIE Konsentrasi Akuntansi, Universitas Trisakti Tambun, Sihar; Sitorus, Riris Rotua
Jurnal Pemberdayaan Nusantara Vol 5, No 2 (2025): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v5i2.9029

Abstract

The workshop aimed to improve students' understanding of the concept of intervening variables in a research model. Furthermore, students were targeted to be able to independently process accounting research data for research models that have intervening variables, both for panel data and survey data with questionnaires. Data processing was taught using Stata and Amos software. The methods used in this workshop were lecture and practical methods. Lectures were used to explain the concepts theoretically. Practicals were conducted simultaneously and guided by resource persons. Evaluation results showed that the majority of participants had a good understanding of the material, with the majority of participants being able to independently process accounting research data, for intervening models, using both Stata and Amos software. This workshop recommended that the concept of intervening variables be studied continuously, and the use of software for data processing should be continuously practiced to become more familiar and able to independently process accounting research data.
Pengaruh Likuiditas, Total Asset Turnover dan Earnings Quality terhadap Firm Value dengan Tax Planning sebagai Pemoderasi pada Perusahaan Properti dan Real Estate di BEI Tambun, Sihar; Ferawati, Ferawati; Sitorus, Riris Rotua
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.9028

Abstract

This study aims to examine the effect of liquidity, total asset turnover, and earnings quality on firm value, as well as to analyze the moderating role of tax planning in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sampling method used is purposive sampling based on specific criteria, resulting in 30 companies as the research sample. Data were analyzed using panel data regression with the best model selected through Chow, Lagrange Multiplier, and Hausman tests, followed by classical assumption and hypothesis testing. The results indicate that liquidity and total asset turnover have a positive and significant effect on firm value, while earnings quality has no significant effect. Furthermore, tax planning strengthens the relationship between liquidity and firm value but does not strengthen the relationship between total asset turnover and earnings quality with firm value
Pengaruh Pemahaman Akuntansi, Literasi Perpajakan dan Literasi Wirausaha terhadap Minat Menjadi Konsultan Pajak dengan Literasi Teknologi sebagai Pemoderasi Tambun, Sihar; Nurjamilah, Siti; Sitorus, Riris Rotua
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.9030

Abstract

This study aims to analyze the influence of accounting understanding, tax literacy, and entrepreneurial literacy on the interest in becoming a tax consultant, with technological literacy as a moderating variable. The research employs a quantitative approach using a survey method with 178 accounting students from several universities in Indonesia as respondents. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with SmartPLS 3.0 software. The results show that accounting understanding and tax literacy have a positive and significant effect on the interest in becoming a tax consultant. In contrast, entrepreneurial literacy, technological literacy, and the moderating effect of technological literacy are not significant. The coefficient of determination (R²) value of 0.462 indicates that the independent variables explain 46.2% of the variation in the interest in becoming a tax consultant. These findings confirm that mastery of accounting concepts and understanding of the tax system remain the primary factors influencing students’ interest in pursuing a career as a tax consultant. Meanwhile, entrepreneurial and technological literacy have not yet become dominant factors in career decision-making in the taxation field. This research provides insights for educational institutions to strengthen practice-based accounting and digital taxation curricula to enhance students’ readiness to face the transformation of the taxation profession in the digital era
Effect of asset quality, rentability, and liquidity on the book value of bank companies listed on the idx in 2015-2020 Effendi Tjahjadi; Riris Rotua Sitorus
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243260

Abstract

PBV is an important spotlight for investors to find out the book value of a company which can provide an overview of the value of shares per share. The purpose of this study is to measure how strong the impact of asset quality, profitability, and liquidity is on a company's book value. This research is conducted quantitatively and utilizes secondary data from the bank's annual report. The sample data that met the requirements to be processed were 23 banks for a period of 6 years to become 138 sample data. The results of the data test show that NPL, ROE, ROA, OER, and LDR together have a positive significant impact on the Book Value of Shares, individually NPL has a significant positive impact, ROE has a significant positive impact, ROA has a positive and significant impact, OER has no impact and liquidity has a significant positive impact on the Book Value of Shares. Asset quality, profitability and liquidity scores are indicators of financial performance that can be used by fund owners to determine the condition of a bank's financial health when investing in banking stocks based on the right decisions. Every banking organization should improve its financial performance to achieve Bank Indonesia-regulated bank soundness.
PENDAMPINGAN PENINGKATAN KREDIBILITAS LAPORAN KEUANGAN DAN EFEKTIVITAS PELAPORAN PAJAK PT. TBI Sihar Tambun; Sovia Nomi Mofun, Robiur Rahmat Putra, Kiko Armenita Julito; Riris Rotua Sitorus
JOURNAL OF COMMUNITY DEDICATION Vol. 2 No. 3 (2023): Journal of Community Dedication
Publisher : Adiba Aisha Amira

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

Abstract

The aim of this community service program is to provide education and assistance to PT TBI, in an effort to increase the credibility of financial reports and the effectiveness of tax reporting. The method used in this community service program is mentoring by a team for six months. The community service team consists of lecturers and students. There are two stages of activities carried out, namely the stage of studying and detecting problems and the stage of providing solutions. The stages of studying and detecting potential problems are carried out in three steps. First, the team studied and understood the accounting cycle processes in the company, starting from the transaction process until the financial reports were produced. Second, the team studied and understood how to use the ERP Accounting Software used by the company to produce financial reports. Third, the team studied understanding the tax recording process in the accounting cycle carried out by the company. The results of this community service activity succeeded in detecting problems with recording tax returns, PPh article 23, and VAT. Furthermore, the community service team contributed to overcome existing problems, including improvements to accounting records for tax return transactions, PPh Article 23 and Value Added Tax.
Pengaruh Likuiditas, Efisiensi Operasional, Tax Planning terhadap Nilai Perusahaan dengan Stabilitas Keuangan sebagai Pemoderasi di Asia Tenggara Sihar Tambun; Nisa Tiana; Riris Rotua Sitorus
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9508

Abstract

This study aims to examine how liquidity, operational efficiency, and tax planning affect firm value. Financial stability acts as a factor that strengthens or weakens the influence of these three variables. This research focuses on food and beverage companies in Southeast Asia. The sample consists of 50 companies, with 10 companies each from Indonesia, Malaysia, Singapore, Thailand, and the Philippines. These companies were selected based on the highest revenue and are listed on their respective stock exchanges during the period 2022 to 2024 using purposive sampling method. To analyze the data, moderated regression analysis method with random effect model was used. The results show that liquidity has a positive impact on firm value, while operational efficiency has a negative effect. Tax planning has no influence on firm value. Financial stability strengthens the impact of operational efficiency on firm value but weakens the influence of liquidity on firm value. Financial stability does not affect the relationship between tax planning and firm value.
Pengaruh Risiko Kredit, Risiko Likuiditas, Modal Bank, dan Pertumbuhan Produk Domestik Bruto Terhadap Profitabilitas Bank Ratnasari; Riris Rotua Sitorus
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 1 (2026): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v18i1.1262

Abstract

Penelitian ini dilakukan untuk mengidentifikasi pengaruh risiko kredit, risiko likuiditas, modal bank, dan pertumbuhan PDB terhadap profitabilitas bank pada perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2018-2022 dengan menerapkan teknik purposive sampling. Penelitian ini melibatkan 24 perusahaan dengan jumlah data sampel setelah outlier sebanyak 95 data. Analisis model menggunakan regresi linier berganda. Temuan penelitian mengindikasikan bahwa: (1) risiko kredit memengaruhi profitabilitas bank secara negatif dan signifikan; (2) tidak ditemukan pengaruh yang signifikan antara risiko likuiditas dan modal bank terhadap profitabilitas bank; (3) pertumbuhan PDB memengaruhi profitabilitas bank secara positif dan signifikan. Kajian ini bermanfaat untuk perancangan strategi bisnis yang lebih efisien bagi manajemen bank dengan mempertimbangkan faktor-faktor risiko yang signifikan, serta sebagai referensi bagi pihak regulator untuk membentuk kebijakan yang mendukung stabilitas sektor perbankan dan pertumbuhan ekonomi. Bagi penulis, kajian ini berguna untuk memperluas wawasan peneliti terhadap faktor-faktor yang memengaruhi profitabilitas bank.
Pengaruh Profitabilitas, Tax Planning dan Keputusan Investasi Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Pemoderasi di Asia Tenggara Sihar Tambun; Riska Dewi Setyowati; Riris Rotua Sitorus
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9509

Abstract

This research aims to prove or focus on how profitability, tax planning and investment decisions influence company value by moderating good corporate governance in Southeast Asia). Apart from that, to prove the moderating impact of good corporate governance if it is collaborated with the variables in the title of this research, whether it can strengthen or weaken the influence variables of profitability, tax planning and investment decisions on the firm value variable . The population of this research is all food and beverage companies listed on the stock exchanges of Southeast Asian countries. Samples were taken from five countries, namely Indonesia, Malaysia, Singapore, Thailand and the Philippines. The research period is 3 years, namely 2022 to 2024. The number of samples taken from each country is 10 companies. The sample determination method uses purposive sampling with three criteria. First, the issuer is included in the 10 companies with the largest turnover. Second, it was listed on each country's stock exchange during the research period and was never delisted. Third, publish financial reports and annual reports on the stock exchange website or on the respective company websites and can be accessed by researchers. The research method used is a quantitative method and tested using moderated regression analysis. Moderation regression analysis consists of direct effect and moderating effect tests. The moderating effect is carried out using the interaction method, namely the interaction between the good corporate governance variable and the variables influencing profitability, tax planning and investment decisions.
Pengenalan Navigasi Dasar dan User Interface Coretax untuk Dosen dan Tendik Akper HKJ Sihar Tambun; Riris Rotua Sitorus
Jurnal Pemberdayaan Nusantara Vol 6, No 1 (2026): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v6i1.9667

Abstract

Mastering tax regulations and tax reporting through CoreTax is crucial for taxpayers, both individual and corporate taxpayers. Understanding taxes and developing tax reporting skills through CoreTax will encourage and improve taxpayer compliance. The purpose of this CoreTax education activity is to improve the understanding of lecturers and educational staff at the Husada Karya Jaya Nursing Academy. The method used in this CoreTax education is a service learning method, specifically a lecture method followed by direct practice on the CoreTax website. The activity stages start from the preparation stage, the implementation stage of the CoreTax education, and the evaluation stage. This activity successfully increased the participants' understanding of CoreTax and how to report it. However, this CoreTax education must be sustainable by means of participants actively practicing reporting taxes through CoreTax.
Overconfidence CEO dan Nilai Perusahaan: Peran Mediasi Struktur Modal dan Investasi Akhmad Yani; Riris Rotua Sitorus
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2785

Abstract

This study evaluates the impact of CEO overconfidence on company value, with the mediating role of capital structure and investment policy. The background of this study is highly relevant given the increasing attention to psychological aspects in financial decision-making in emerging markets, such as Indonesia, where leadership dynamics play an important role in business strategy and company value fluctuations. CEO overconfidence can encourage bold decision-making, which has the potential to increase company value. However, this behavior can also pose significant risks if not managed properly. The study uses a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) techniques to analyze 450 observations from 90 companies in the raw materials, consumer goods, energy, infrastructure, and manufacturing sectors listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The CEO overconfidence index was measured through a combination of demographic indicators such as share ownership, age, tenure, and education level. The analysis results show that CEO overconfidence has a significant effect on capital structure and investment policy, as well as a direct impact on company value. Of the two mediating variables, only investment policy (ROI) significantly mediates this relationship, while capital structure (DER) does not. These findings support behavioral finance theory and signaling theory, which affirm that cognitive biases play a real role in managerial financial decisions. Practically, this study provides important insights for investors to evaluate the impact of psychological biases on company performance and for boards of directors to formulate incentive policies that can manage CEO behavioral risks, thereby making strategic decision-making more optimal and transparent.
Co-Authors A Sulthon Sjahril Sabaruddin Akhmad Yani 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 Effendi Tjahjadi Erna Cahyati Fauziah Fauziah Fauziyati, Intan Fenny Fransiska Ferawati Ferawati Fitri Nurwanti Fitri Wulandari Frangky Yosua Sitorus 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 Jeannike Naftali Jujun Kurnianty Kesya Lusiana Putri Kiko Armenita Julito Kopong, Yeny Kurniawan, Steven Laura S, Netty Lawahizh, Yusriyya Nur Lenny Wijaya Lia Suciati M. Wahyu Ramzy Ramadhan Muhamad Nur Ichsan Muhammad Fikri Apriansyah Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Netty Laura S Netty Laura S Netty Laura S Nisa Tiana Nurjamilah, Siti Nurry Syuhadah Parago, Agnes Do Permata, Gita Priska Yanti Lombu Ramadhani, Satriyo Ratnasari Riki Ronaldo Siringo-Ringo Riska Dewi Setyowati 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 Swanto Sirait Tangguh Pratysto Tania Alvianita Pramudya Teresa Ona Delang Tjahjadi, Effendi Tohady, Stevani Wibowo, Ari Tri Wimbildon Sihotang Yeyen Yustiani