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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Didaktik : Jurnal Ilmiah PGSD STKIP Subang Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Bisnis Mahasiswa Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Pengabdian Masyarakat Inovasi Journal of Artificial Intelligence and Digital Business Eastasouth Journal of Effective Community Services Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Jurnal Pengabdian Masyarakat Nauli Manajemen : Jurnal Ekonomi Management Dynamics: International Journal of Management and Digital Sciences JIMEK Jurnal Ilmiah METHONOMI Jurnal Ilmu Manajemen METHONOMIX
Jeudi A. T. P. Sianturi
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Physics Public Health Social Sciences Other

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Village Finance and Community Institution Training in East Lumban Pea Village, Toba Regency Sagala, Farida; Normi, Siti; Simanjuntak, Arthur; Siahaan, Septony B.; Ginting, Mitha Christina; Sagala, Lamria; Goh, Thomas Sumarsan; Panjaitan, Rike Yolanda; Situmorang, Duma Rahel; Simanjuntak, Faido M.P.; Rajagukguk, Tiur; Gultom, Robinhot; Sianturi, Jeudi A.T.P.; Siregar, Jeremia; Nadeak, Heri
Indonesian Journal of Advanced Social Works Vol. 2 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/darma.v2i6.7691

Abstract

The purpose of this training is to increase the accounting knowledge of village heads and village officials so that they can record village financial transactions properly and accurately. There are several stages in conducting philanthropy: preparation, implementation, evaluation, and reporting. Findings from interviews with village heads and village officials regarding village financial management include: Planning Stage: At this stage, village heads and village organizations identify local problems and respond to community suggestions through the Village Consultative Body (BPD) and community leaders. Implementation Stage: After the activity implementation file is complete, the activity implementation file is ready to be submitted. Administration Stage: The treasurer must report how much his income and expenses are and detail what the funds are used for. Reporting Stage: At the reporting stage, the village treasurer is responsible and obliged to record and book properly account for money through financial accountability reports at the end of each month. Accountability Stage: The village head is basically responsible to the residents and the accountability process is passed through the Camat to the Regent/Mayor.
Peran Struktur Modal dalam Memediasi Profitabilitas Terhadap Nilai Perusahaan pada Sektor Basic Materials di BEI Periode 2019-2023 Kristina Br. Purba, Angel; Sianturi , Jeudi A.T.P; Purba, Jon Henri
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v5i2.1104

Abstract

The purpose of this study is to obtain empirical evidence of capital structure in mediating profitability on firm value. The sampling method in this study uses purposive sampling, namely companies classified as basic materials companies listed on the Indonesia Stock Exchange for the 2019-2023 period that have met the criteria are 45 companies. The software analysis used is WarpPLS version 8.0. The results of this study indicate that the profitability and liquidity variables directly have a positive effect on the value of the Company, the Company size variable does not affect the value of the Company. The profitability ratio has a positive effect on capital structure. The test results prove that the capital structure is able to mediate the effect of profitability on firm value.
Peran Profitabilitas dalam Memediasi Pengaruh Struktur Kepemilikan Terhadap Nilai Perusahaan pada Perusahaan F&B (2019-2023) Naiborhu, Gaby Anthonioner; Sianturi, Jeudi A.T.P; Sihite, Mislan
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v5i2.1122

Abstract

The purpose of this study was to obtain empirical evidence of profitability in mediating ownership structure on firm value. The sample used in this study were all Food and Beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period using purposive sampling method, namely 48 companies. The software analysis used is WarpPLS 8.0. The results of this study indicate that ownership structure and liquidity directly have a positive and significant effect on firm value. While leverage shows that it has no effect on firm value. Ownership structure has a positive and significant positive effect on profitability. The test results prove that profitability is able to partially mediate the effect of ownership structure on firm value.  
The Influence Of Mediated Content Marketing and Brand Image electronic Word Of Mouth Regardless Of Interest In Buying Products at Marketplace Tiktok Yohana Shinta Theresia; Siti Normi; Jeudi Agustina T. P. Sianturi
Management Dynamics: International Journal of Management and Digital Sciences Vol. 2 No. 2 (2025): International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v2i2.184

Abstract

TikTok Shop is a social e-commerce feature that allows users and creators to promote and sell products while shopping. By selling through TikTok Shop, users and creators can earn money from the platform, especially with the growing number of TikTok users. The presence of the shopping feature on this app makes TikTok increasingly popular because, in addition to entertainment, users do not need to switch to other shopping apps to make transactions. This study aims to examine and analyze the influence of content marketing and brand image mediated by electronic word of mouth (eWOM) on product purchase interest in TikTok Shop. This research uses an associative method with a quantitative approach. The population in this study consists of TikTok Shop consumers in the Dumai area, with an unknown number, categorized as an infinite population. The Lemeshow formula was used for sampling, resulting in 97 respondents. Data analysis was performed using WarpPLS version 8.0 software. Based on the test results, it can be concluded that content marketing has a positive and significant effect on product purchase interest, as well as a positive effect on eWOM. Furthermore, eWOM was found to mediate the effect of content marketing on product purchase interest. Brand image also has a positive and significant effect on product purchase interest and eWOM, and eWOM can mediate the effect of brand image on product purchase interest.
PENGARUH MANAJEMEN LABA, PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Marbun, Rekin; A.T.P. Sianturi, Jeudi; Henri Purba, Jon
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 7 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i7.2025.2867-2880

Abstract

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris dari struktur modal dalam memediasi profitabilitas terhadap nilai perusahaan. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling yaitu perusahaan yang tergolong dalam perusahaan sub sektor Food And Beverage yang terdaftar di Bursa Efek Indonesia periode 2020-2023 yang telah memenuhi kriteria adalah sebanyak 19 perusahaan. Analisis perangkat lunak yang digunakan adalah WarpPLS versi 8.0. Hasil dari penelitian ini menunjukkan bahwa variabel manajemen laba, profitabilitas dan kepemilikan institusional secara langsung memberikan pengaruh positif terhadap nilai perusahaan. Rasio profitabilitas berpengaruh negatif terhadap struktur modal. Hasil pengujian membuktikan bahwa struktur modal mampu memediasi pengaruh profitabilitas terhadap nilai perusahaan.
PENGARUH KEBIJAKAN DIVIDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI STUDI KASUS PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Hermanto Hutauruk, Nicho; A.T.P Sianturi, Jeudi; Rajagukguk, Tiur
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 7 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i7.2025.2919-2930

Abstract

Tujuan utama riset ini ialah memperoleh fakta lapangan mengenai peran Tata Kelola Perusahaan yang Baik dalam menjembatani hubungan antara tingkat keuntungan dengan harga pasar perusahaan. Teknik pemilihan data dalam studi ini menerapkan pendekatan purposive sampling, dengan objek penelitian berupa entitas bisnis yang termasuk dalam Sub Sektor Food and Beverages. Faktor-faktor yang dianalisis meliputi variabel bebas (X), yang mencakup kebijakan pembagian laba diukur melalui rasio distribusi dividen (Dividend Payout Ratio/DPR); variabel profitabilitas diukur melalui pengembalian atas aset (Return on Asset/ROA); variabel terikat (Y) yakni nilai pasar perusahaan yang diestimasi dengan rasio Tobin’s Q; serta variabel perantara (Z), yakni Tata Kelola Perusahaan yang Baik yang direpresentasikan oleh proporsi kepemilikan institusi (Kepemilikan Institusional/KI). Data sampel diperoleh melalui pendekatan purposive sampling berdasarkan kriteria tertentu. Merujuk tipikal dan proses pengolahan data, maka ditetapkan 18 perusahaan yang menjadi sampel penelitian. Analisis perangkat lunak yang digunakan adalah WarpPLS versi 8.0. Hasil penelitian ini menyatakan bahwa Kebijakan Dividen berpengaruh negatif terhadap Nilai Perusahaan, Profitabilitas berpengaruh positif terhadap nilai perusahaan. Rasio Profitabilitas berpengaruh positif terhadap Good Corporate Governance. Hasil pengujian membuktikan bahwa Good Corporate Governance mampu memediasi pengaruh Profitabilitas terhadap Nilai Perusahaan.
Meningkatkan Kolaborasi dalam Berwirausaha di Desa Parapat Kabupaten Simalungun Napitupulu, Junika; Gultom, Robinhot; Sianturi, Jeudi A. T. P.; Sinurat, Elperida J.; Sihite, Mislan; Purba, Jon Henri; Panggabean, Toman; Butar-Butar, Hotlan; Rajagukguk, Tiur; Normi, Siti; Melianna, Saur; Br. Saragih, Rintan; Marbun, Sondang N. B.; Panjaitan, Maludin; Silalahi, Sahat P. Remus; Panjaitan, Mangasa; Siregar, Selamat; Nadapdap, Kristanty M. N.; Winarto, Winarto; Hutabarat, Jansen
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

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

Abstract

This community service aims to educate that collaborating in entrepreneurship is important. This PKM took place in Parapat Village, Simalungun Regency, and the method used was by means of lectures, discussions, and question-and-answer sessions. It was explained that there are many ways to collaborate in developing a business or as an entrepreneur. In this meeting, a discussion was held so that the business being carried out and its problems were known. Finally, it was discovered that the most common problem lately was business capital and the need for local government support to support and protect the business.
Peningkatan Kinerja UMKM Melalui Kegiatan Pelatihan Akuntansi Sederhana Pasaribu, Dompak; Simanjuntak, Arthur; Maelina Silitonga, Ivo; Sagala, Farida; M.N. Nadapdap, Kristanty; A.T.P. Sianturi, Jeudi; P. Silalahi, Mulatua; Saragih, Rintan; Y. Simanjuntak, Gracesiela; Rahel Situmorang, Duma; Andri Simanjuntak, Wesly
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): February
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v2i1.459

Abstract

Tujuan dari pengabdian kepada masyarakat di Desa Baru Kecamatan Pancur Batu Kabupaten Deli Serdang adalah untuk meningkatkan pemahaman masyarakat desa, khususnya UMKM desa, tentang praktik akuntansi sederhana dalam peningkatan kinerja UMKM yang ada di Desa Baru. Akuntansi yang disediakan adalah sistem pencatatan dan pelaporan transaksi yang sederhana. Peserta menerima beberapa modul pada siklus akuntansi. Dalam modul tersebut, peserta akan dilatih untuk memahami kasus-kasus sederhana, mempraktikkan pembukuan dan pelaporan sederhana, serta menyelesaikan pre-test dan post-test. Kegiatan ini akan dilaksanakan untuk meningkatkan daya saing UMKM yang sedang berkembang dan meningkatkan pengetahuan akuntansi bagi masyarakat desa khususnya pelaku UMKM. Hasil yang didapatkan pada tahap awal kegiatan sebelum melaksanakan pengabdian kepada masyarakat bagi pelaku UMKM di Desa Baru yang bergerak dalam berbagai bidang usaha seperti: Usaha Tempe, Usaha Krupuk, dan Pupuk Organik. UMKM Desa Baru diharapkan akan menjadi salah satu desa percontohan di Kecamatan Pancur Baru Kabupaten Deli Serdang dan menjadi salah satu pilot project desa pintar Provinsi Sumatera Utara. Dengan adanya pengabdian kepada masyarakat ini, diharapkan pelaku UMKM dapat dengan mudah memahami siklus akuntansi dan menyusun laporan keuangan sebagai dasar pengajuan pinjaman atau pendanaan untuk mengembangkan bisnis UMKM mereka.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024 Melysa Yeremia Arta Ulina Silaen; Jeudi A.T.P. Sianturi; Merry Anna Napitupulu
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01, Maret 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.12159

Abstract

The energy sector is a capital-intensive industry with a high level of risk influenced by economic dynamics and fluctuations in commodity prices. These conditions require companies to maintain strong financial performance in order to sustain firm value in the eyes of investors. This study aims to analyze the effect of firm size, capital structure, and profitability on firm value through dividend policy as a mediating variable in energy sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This research employs a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The sample was determined through a purposive sampling method using secondary data obtained from companies’ annual financial statements. Firm size is proxied by the natural logarithm of total assets, capital structure by the Debt to Equity Ratio (DER), profitability by Return on Assets (ROA), dividend policy by the Dividend Payout Ratio (DPR), and firm value by Tobin’s Q. The results show that firm size and capital structure have a negative and significant effect on firm value, while profitability has a negative but insignificant effect on firm value. Firm size and profitability have a negative and significant effect on dividend policy, whereas capital structure does not have a significant effect on dividend policy. In addition, dividend policy does not have a significant effect on firm value and is not proven to mediate the relationship between firm size, capital structure, and profitability on firm value. These findings indicate that firm size and capital structure play an important role in influencing firm value directly, while dividend policy does not act as an effective mechanism in mediating the relationship between fundamental corporate variables and firm value in energy sector companies.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAN SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN SEKTOR PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Josua Putra Prahdya Nababan; Jeudi A.T.P. Sianturi; Wesly A. Simanjuntak
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01, Maret 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.12165

Abstract

This study aims to obtain empirical evidence of firm size in mediating the effect of capital structure, profitability, and dividend policy on firm value. The sampling method used purposive sampling from industrials sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. A total of 42 companies met the criteria. The analysis software used is WarpPLS 8.0. The results show that capital structure has a positive and significant effect on firm value. Profitability and dividend policy have a positive but not significant effect on firm value. Capital structure and dividend policy have a positive and significant effect on firm size, while profitability has a negative and insignificant effect on firm size. Firm size has a positive and significant effect on firm value. The test results prove that firm size is able to partially mediate the effect of capital structure on firm value, and fully mediate the effect of profitability and dividend policy on firm value.
Co-Authors Alma Avenia Br. Ginting Amanda, Julia Anton A. P. Sinaga Arthur Simanjuntak Barus, Nia Karmelia Barus, Yesi Enisa Batistuta, Gabriel Omar Benedikta Gracesella Sinurat Br Sembiring, Kezya Eferilla Br. Saragih, Rintan Butar-Butar, Hotlan Butarbutar, Hotlan Claudia Meilani Putri Siahaan Damanik, Sasro Sanjaya Leo Nardo Depari, Tasya Vesanda S Diana Hasyim Dimita H. P. Purba Dina Rosmaneliana Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Elperida Juniarni Sinurat Farida Sagala Ginting, Intan Hawila Br Ginting, Mitha C Ginting, Mitha Christina GRACESIELA YOSEPHINE SIMANJUNTAK Gunawan Sagala Helmawati Sitorus Henri Saragih Henri Saragih, Henri Hermanto Hutauruk, Nicho Hotlan Butar-Butar Hotlan Butarbutar Hutabarat, Jansen Hutasoit, Rendi Restu Putra Ijonris, Yusuf Indra Kelana Jaya Ivo M. Silitonga Ivo Maelina Silitonga Jamaluddin Jansen Hutabarat Januardi Mesakh Jon H. Purba Jon Henri Purba Josua Putra Prahdya Nababan Julyanti Situmorang Junika Napitupulu Kristina Br. Purba, Angel Lyna M. N. Hutapea M. M. Pasaribu Pasaribu M.N. Nadapdap, Kristanty Maelina Silitonga, Ivo Maludin Panjaitan Mangasa Panjaitan Mangasa Panjaitan, Mangasa Manurung, Fua Imanesya Marbun, Rekin Marbun, Sondang N. B. Marbun, Sondang Ni Bulan Marpaung, Willi Melkisedekh Meliana, Saur Melysa Yeremia Arta Ulina Silaen Merry Anna Napitupulu Mesakh, Januardi Mhd. Ihsan Mislan Sihite, Mislan Mitha Christina Ginting Mulatua Silalahi, Mulatua Munte, Amanda Sri Rezeki Nadapdap, Kristanty M. N. Nadapdap, Kristanty M.N Nadeak, Heri Naibaho, Yohanna Adventrina Naiborhu, Gaby Anthonioner Nainggolan, Jenni Meylin Napitupulu, Ruby Nelly Marshanda Necia Mita Novalina Pasaribu P. Silalahi, Mulatua Panggabean, Toman Panjaitan, Rike Yolanda Perangin angin, Live Rani Agriva Br Pesta Gultom Purba, Dianty Putri Purba, Yolanda V. Rachel Maria F. Lumbanraja Rahel Situmorang, Duma Ramahta Lestari Rasmulia Sembiring REBECCA EVADINE Rike Y. Panjaitan Rintan Br. Saragih Rintan Saragih Rintan Saragih, Rintan Robinhot Gultom Sagala, Lamria Sahat P. Remus Silalahi Sakti Adrian Marpaung Saragih, Rintan Br. Saur Melianna Sipayung, Saur Melianna Selamat Siregar Selamat Siregar Sella Monica Sinulingga Sembiring, Alpindo Sembiring, Hebriyanti Br Septony B. Siahaan Siagian, Lili Eunike Br Sihite, Duma Sihombing, Ketrin T.J Silaban, Edo Pandapotan SILALAHI, DUMARIANI Silalahi, Sahat P. Remus Simanjuntak, Chintia Angri Br Simanjuntak, Faido M.P. Simanullang, Harlen Gilbert Sintha, Surya Pretty Sipayung, Saur Meliana Sipayung, Tri Darma Sipnarong Kanchawongpaisan Siregar, Jeremia Siti Normi Sondang Ni Bulan Marbun Sumarsan, Thomas Tambunan, Ernita Tarigan, Jevan Benedik Haganta Thomas Sumarsan Goh Tiur Rajagukguk Tiur Rajagukguk, Tiur Toman E. Panggabean Toman Panggabean Vianny Simamora W.D. Waleri Wesly Andri Simanjuntak Winarto Winarto Winarto Winarto Y. Simanjuntak, Gracesiela Yabela, Yosi Yesicha Salsalina Br. Sembiring Yohana Shinta Theresia Yohanna, Margaretha Yolanda Y. P. Rumapea