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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) BERNAS: Jurnal Pengabdian Kepada Masyarakat JURNAL MITRA PRIMA Edu Cendikia: Jurnal Ilmiah Kependidikan Jurnal Ipteks Terapan : research of applied science and education Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED)
Anggono Anggono
Universitas IBBI
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Effect of Working Capital Turnover, Cash Turnover, Debt To Equity Ratio (DER) and Total Asset Turnover on Profitability Anisa Vramita Gultom; Megaria Siringoringo; Geby Mutiara Hutagalung; Rahel Mey Lany Malau; Siti Aisyah Nasution; Anggono Anggono
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.2336

Abstract

Study This done For test Good in a manner simultaneous or partial . Effect of Working Capital Turnover, Cash Turnover, Debt to Equity Ratio, Total Asset Turnover Against Profitability (ROA) on banking sector companies listed on the Indonesia Stock Exchange on period 2019- 2021. Any data required official data from report finance originating year _ from IDX. Method in sampling using _ purposive sampling method. Tests used _ consists from test assumption classic that part That test normality , test multicollinearity , test autocorrelation , test heteroscedasticity , test multiple linear regression part That test coefficient determination (R2), test hypothesis in a manner partial ( T test ), test hypothesis in a manner simultaneously ( test F). The adjusted R Square value has influence of 12.5% against profitability (ROA) and the remaining 87.5% is influenced by other variables . Results from his research are : the working capital turnover variable has an effect negative on ROA, the Cash Turnover variable has an effect positive on ROA, the Debt To Equity variable has an effect No influential positive , variable Total Assets Turnover is not influential positive . WCT, CT, DER, TATO, effect in a manner simultaneous against ROA .
Pengaruh Blended Learning, Jigsaw, Direct Instruction Terhadap Pemahaman Akuntansi Pada Matakuliah Teori Akuntansi Anggono Anggono; Wenny Anggeresia Ginting; Sauh Hwee Teng; Sukiman Sukiman; Tarwiyah Tarwiyah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1609

Abstract

This research aims to examine differences in students' understanding of accounting taught with Blended Learning, Jigsaw, and Direct Instruction learning models. The research was conducted at the University of ABC. The study population numbered 264 students, then the sampling technique used cluster random sampling, and the number of students being sampled was 60. This type of research is quasi-experimental. Data collection techniques using learning outcomes tests. The data analysis technique used one ANOVA. The results showed (1) There was a significant difference in the understanding of accounting taught by the Blended Learning model, Jigsaw, and Direct Instruction, (2) Students who were taught with Blended Learning had a significantly higher understanding of accounting than students taught with Jigsaw, (3) Students who were taught with Blended Learning had a higher understanding of accounting than students who were taught with Direct Instruction, (4) Students who were taught with Jigsaw had a lower understanding of accounting than students who were taught with Direct Instruction. In conclusion, Blended Learning, Jigsaw, and Direct Instruction learning models positively affect understanding accounting. The most effective learning model in this research was Blended Learning. Blended Learning, Jigsaw, and Direct Instruction learning models can be used to teach accounting; however, to maximize the effect of Blended Learning, Blended Learning requires a powerful internet connection.
STRATEGI KETERIKATAN PELANGGAN DI MEDIA SOSIAL UNTUK OPTIMALISASI KEGIATAN UMKM DI ERA DIGITAL Dwi Martiyanti; Murwani Eko Astuti; Alexander Barus; Anggono Anggono; Edison Parulian
Jurnal Pengabdian Kepada Masyarakat Digital Vol 2, No 2: JUPED - Mei 2023
Publisher : Insight Power (Kekuatan Wawasan)

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

Abstract

The use of social media by the public in Indonesia to interact and communicate with individuals and products has increased. Business actors can use social media to support business activities in strengthening competitiveness and expanding their market. However, in reality, still many business actors have not maximized the consistent use of social media and even lack knowledge in utilizing this technology. This method of community service was applied in lectures and interactive dialogues/discussions through webinars. The activity results show an increasing public understanding of digital media use, especially social media, to support their business. Participants understood strategies concerning customer engagement when using social media as a marketing tools. It is recommended that counseling and training technically related to digital media as business support are regularly conducted so that MSMEs can increase their productivity and competitiveness.Kata Kunci: digital marketing, social media, engagement strategy, MSMEs
Analisis Faktor-Faktor Yang Mempengaruhi Minat Investasi Mahasiswa Di Pasar Modal Maria Purba; Karunia Sianturi; Keumala Hayati; Anggono Anggono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): 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.v4i5.2906

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana minat berinvestasi di pasar modal dipengaruhi oleh pengetahuan investasi, motivasi investasi, fasilitas investasi online, dan modal minimum investasi di kalangan mahasiswa program akuntansi Fakultas Ekonomi Universitas Prima Indonesia. Partisipan penelitian ini adalah 204 mahasiswa Program Studi Akuntansi Universitas Prima Indonesia angkatan 2019 yang telah mengambil mata kuliah Investasi dan Pasar Modal. Pengambilan sampel dilakukan dengan metode purposive sampling yang menghasilkan 122 siswa terpilih. Studi ini menggunakan teknik penelitian kuantitatif. Uji Validitas dan Reliabilitas digunakan untuk menganalisis instrumen uji coba. Prosedur pemeriksaan informasi yang digunakan dalam tinjauan ini adalah Uji Asumsi Klasik dan Model Analisis Regresi Linier Berganda. Dalam penelitian ini, kuesioner berbasis Google Form digunakan untuk mengumpulkan data. Hasil penelitian menunjukkan bahwa Motivasi Investasi dan Modal Minimum Investasi berpengaruh positif terhadap Minat Investasi, sedangkan Pengetahuan Investasi dan Fasilitas Investasi Online berpengaruh negatif parsial. Minat Investasi dipengaruhi secara positif oleh temuan studi secara simultan mengenai pengetahuan investasi, motivasi investasi, fasilitas investasi online, dan modal investasi yang minimum.
Sosialisasi Penerapan Green Accounting dan Manajemen Keuangan pada Perusahaan Kelapa Sawit Melinda Siregar; Hendra Nazmi; Siti Aisyah Nasution; Anggono Anggono; Wenny anggresia Ginting
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i1.7887

Abstract

Penerapan green accounting membantu perusahaan untuk mempertimbangkan dan memprediksi persiapan di masa depan serta merencanakan hal – hal yang akan  dicapai demi keberlangsungan usaha dan keseimbangan lingkungan di masa depan sebagai bentuk tanggung  jawab perusahaan terhadap lingkungan. Pengabdian kemasyarakatan ini tidak berfokus hanya pada membuat laporan keuangan yang sesuai saja namun harus berfokus kepada penerapan green accounting serta manajemen keuangan agar kelak perusahaan tersebut dapat mengelola keuangan secara bijak sehingga dapat mempertahankan kebelangsungan hidup perusahaan PT. KALLISTA ALAM. Keberhasilan penerapan green accounting dalam sosialisasi program pengabdian kemasyarakatan untuk mengatasi kendala dalam pencatatan laporan keuangan dan manajemen keuangan diharapakan akan berkontribusi pada pertumbuhan ekonomi perusahaan dan peningkatan kesejahteraan karyawan tersebut, serta berdampak positif pada perekonomian nasional secara keseluruhan
The Effect of Sales Growth, Company Age, Firm Size and Leverage on Tax Avoidance on Trading Service Company and Listed Investments on The Indonesia Stock Exchange in The Period 2017-2021 Ira Widianingrum; Jaquene Kangra; Siti Dini; Anggono Anggono
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5147

Abstract

  This study aims to examine the effect of Sales Growth, Company Age, Firm Size, and Leverage on Tax Avoidance. The research focuses on Trading and Investment Services companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. Data collection took place from the end of November 2022 to the beginning of February 2023, allowing for comprehensive analysis and alignment with relevant literature, such as books and journals. The analysis technique employed is multiple linear regression. The results indicate that, simultaneously, Sales Growth, Company Age, Firm Size, and Leverage have a significant effect on Tax Avoidance. However, when analyzed individually, Sales Growth has no significant effect on Tax Avoidance. Firm Size, Company Age, and Leverage each have a negative and insignificant effect on Tax Avoidance. The Adjusted R Square value is 0.49, indicating that 49 percent of the variance in Tax Avoidance is explained by the independent variables of Sales Growth, Company Age, Firm Size, and Leverage. The remaining 51 percent is influenced by other factors not examined in this study, such as earnings management and dividend policy.
Sosialisasi Penerapan Green Accounting dan Manajemen Keuangan pada Perusahaan Kelapa Sawit Melinda Siregar; Hendra Nazmi; Siti Aisyah Nasution; Anggono Anggono; Wenny anggresia Ginting
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i1.7887

Abstract

Penerapan green accounting membantu perusahaan untuk mempertimbangkan dan memprediksi persiapan di masa depan serta merencanakan hal – hal yang akan  dicapai demi keberlangsungan usaha dan keseimbangan lingkungan di masa depan sebagai bentuk tanggung  jawab perusahaan terhadap lingkungan. Pengabdian kemasyarakatan ini tidak berfokus hanya pada membuat laporan keuangan yang sesuai saja namun harus berfokus kepada penerapan green accounting serta manajemen keuangan agar kelak perusahaan tersebut dapat mengelola keuangan secara bijak sehingga dapat mempertahankan kebelangsungan hidup perusahaan PT. KALLISTA ALAM. Keberhasilan penerapan green accounting dalam sosialisasi program pengabdian kemasyarakatan untuk mengatasi kendala dalam pencatatan laporan keuangan dan manajemen keuangan diharapakan akan berkontribusi pada pertumbuhan ekonomi perusahaan dan peningkatan kesejahteraan karyawan tersebut, serta berdampak positif pada perekonomian nasional secara keseluruhan
The Effect of Investing Policy Ratio, Net Profit Margin, Loan to Deposit Ratio and Return on Asset on Capital Adequacy Ratio in Banking Companies Listed in The Indonesia Stock Exchange Fanny Dewi Lie Gunardy; Melisa Cantika Dewi; Siti Dini; Anggono Anggono
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 4 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4522

Abstract

The aim of this research is to examine the influence of Investment Policy Ratio, Net Profit margin, loan to Deposit Ratio, Return on Assets and Capital Adequacy Ratio. In this research, researchers used quantitative research methods. The population used in the research was 53 banking companies and a sample of 29 banks with a total of 87 observations. The data analysis techniques used multiple linear regression analysis with SPSS version 26. The research results show that the Investing Policy Ratio and Net Profit Margin have no effect on the Capital Adequacy Ratio. Loan to Deposit Ratio has a positive and significant effect on the Capital Adequacy Ratio. Return on Assets has a negative and significant effect on the Capital Adequacy Ratio. Investing Policy Ratio, Net Profit Margin, Loan to Deposit Ratio and Return on Assets simultaneously have a positive and significant effect on the Capital Adequacy Ratio in banking companies listed on the Indonesia Stock Exchange. The determination size of 14.4% means that the Investing Policy Ratio, Net Profit Margin, Loan to Deposit Ratio and Return on Assets can explain the Capital Adequacy Ratio in banking companies listed on the Indonesia Stock Exchange.
Pengaruh Pengetahuan Investasi, Herding, Pengalaman Investasi, Dan Motivasi Terhadap Keputusan Menginvestasikan Emas Pada Generasi Z Di Kota Medan Jessica Tanadi; Jesselyn Halim; Siti Aisyah Nasution; Christina Christina; Anggono Anggono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): 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.v7i3.10520

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pengetahuan Investasi, Herding, Pengalaman Investasi, dan Motivasi terhadap Keputusan Menginvestasikan Emas pada Generasi Z di Kota Medan. Penelitian ini menggunakan pendekatan kuantitatif dengan instrumen berupa kuesioner yang disebarkan kepada 75 responden dari kalangan Generasi Z yang aktif berinvestasi emas. Data dianalisis dengan menggunakan uji validitas, reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi (R²) dengan bantuan software SPSS versi 26. Hasil penelitian menunjukkan bahwa Pengetahuan Investasi, Pengalaman Investasi, dan Motivasi berpengaruh signifikan terhadap Keputusan Menginvestasikan Emas, sedangkan Herding tidak berpengaruh. Secara simultan, Pengetahuan Investasi, Herding, Pengalaman Investasi, dan Motivasi berpengaruh terhadap Keputusan Menginvestasikan Emas. Nilai Adjusted R² sebesar 0,918 mengindikasikan bahwa 91,8% variasi keputusan investasi emas dapat dijelaskan oleh keempat variabel independen tersebut, sedangkan sisanya 8,2% dipengaruhi oleh faktor lain di luar penelitian ini.
The Effect of AI on Financial Statement Preparation: An Experimental Study of Accounting Students Anggono Anggono; Fazlida Mohd Razali; Melinda Siregar; Sauh Hwee Teng; Corinna Wongsosudono
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2806

Abstract

The increasing adoption of generative artificial intelligence (AI) in higher education has created new opportunities to enhance accounting learning outcomes. Despite growing interest in AI-assisted learning, empirical evidence regarding the effectiveness of AI tools in improving students’ financial statement preparation skills remains limited. This study examines whether the use of ChatGPT improves students’ ability to prepare financial statements. A quasi-experimental design employing a non-equivalent control group was conducted involving 34 fourth-semester accounting students at Universitas IBBI. Participants were divided into an experimental group using ChatGPT and a control group without AI assistance. Data were collected through essay-based tests and analyzed using an independent samples t-test. The findings reveal a significant difference between the groups, with students who used ChatGPT achieving higher performance in financial statement preparation than those in the control group. These results suggest that ChatGPT can serve as an effective learning support tool in accounting education by enhancing students’ understanding and application of accounting concepts. The findings also provide empirical support for the principles of Connectivism Theory, which emphasizes technology-enabled knowledge acquisition and learning. This study contributes to the emerging literature on AI in accounting education and offers practical insights for educators seeking to integrate AI tools into teaching and learning activities. Future research is encouraged to adopt regression-based or structural equation modelling approaches to better examine the causal mechanisms of ChatGPT on accounting learning outcomes, while also incorporating larger, multi-institutional samples to enhance generalizability. In addition, future studies should consider key individual factors such as AI literacy, self-efficacy, and learning motivation to provide a more comprehensive understanding of its effectiveness.
Co-Authors Ahmad Saputra Ahmad Saputra Alexander Barus Anisa Vramita Gultom Ari Irawan Ari Irawan Christina Christina Corinna Wongsosudono Dwi Martiyanti Edison Edison Fanny Dewi Lie Gunardy Fazlida Mohd Razali Geby Mutiara Hutagalung Hendra Nazmi Ira Widianingrum Jaquene Kangra Jesselyn Halim Jessica Tanadi Karunia Sianturi Keumala Hayati Maria Purba Megaria Siringoringo Melinda Siregar Melisa Cantika Dewi Murwani Eko Astuti Noppakao Naphatthalung Puji Harianti Rahel Mey Lany Malau Siregar, Melinda Siti Aisyah Nasution Siti Aisyah Nasution Siti Dini Sukiman Sukiman Tar wiyah Tarwiyah Tarwiyah Teng Sauh Hwee Wenny Anggeresia Ginting Wenny anggresia Ginting