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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Kendali Akuntansi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi (JIMBE) Jurnal Relasi Publik Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Inovasi Bisnis Manajemen dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Kajian Ekonomi dan Akuntansi Terapan Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Riset Multidisiplin Edukasi AT-TAKLIM: Jurnal Pendidikan Multidisiplin Brilliant International Journal of Management and Tourism
Sonny Fransisco Siboro
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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KINERJA KEUANGAN SEBAGAI FAKTOR PENDUKUNG TRANSPARANSI DAN AKUNTABILITAS DALAM MEMBANGUN KEPERCAYAAN PUBLIK PADA (YKAKI) Lutfia; Sonny Fransisco Siboro; Anggita Dhea Pramono; Putri Eka Sari Purba; Fadlan Putra P.A
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 6 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Juni)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i6.562

Abstract

This study aims to explore the application of the principles of transparency and accountability in the management of public funds received by this social institution. This study uses a qualitative case study approach by analyzing YKAKI's 2023 financial report, and evaluating its impact on public trust. The results of the study show that YKAKI has demonstrated a good level of transparency through the preparation of financial reports audited by independent auditors on a regular basis, as well as the provision of clear information on the use of funds and program results. In addition, the application of the principle of accountability in financial management can also be seen from reporting in accordance with accounting standards for non-profit organizations, such as ISAK No.35 / No.335.
Analisa Anggaran Pendapatan pada PT Securindo Packtama Indonesia Secure Building Halim Tahun 2020 Sonny Fransisco Siboro; Armianti Sarita Devita; Anastasia Salempang; Eka Septya Ningsih; Shella Ambarita
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i2.1804

Abstract

This study aims to analyze the revenue budget of PT Securindo Packatama Indonesia in 2020. The purpose of this study is to evaluate the suitability between the planned budget and the realization of the company's revenue and to identify factors that influence revenue fluctuations. The type of research used is descriptive research with a quantitative approach. The results of the study indicate significant revenue fluctuations throughout the year which are influenced by operational activities, the number of projects, and the efficiency of vehicle use. There is a difference between the budget and the realization of revenue which indicates the need for improvement in budget preparation. Thus, the company is advised to conduct regular budget evaluations, use more accurate historical data, and improve the accuracy of operational projections.
Sistem Pengendalian Manajemen Pada Sektor Publik Ayu Dita Rahmawati; Sonny Fransisco Siboro; Liliany Mutiara Dewi Siahaan
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 1 No 5 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v1i5.214

Abstract

Penelitian ini bertujuan untuk menganalisis teori, praktik, dan penelitian terkini tentang sistem pengendalian manajemen di sektor publik. Penelitian ini mengumpulkan data dari berbagai sumber seperti buku, jurnal akademik, artikel akademik, dan website serta menggunakan metode tinjauan pustaka.
Strategic Talent Management in Gen Z Remote Work Settings: What Really Drives Performance? Helmy Ivan Taruna; Sonny Fransisco Siboro; Yulianto Yulianto; Ulfa Rahma Dhini; M. Mahdi Alatas
Brilliant International Journal Of Management And Tourism Vol. 6 No. 2 (2026): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v6i2.7083

Abstract

This study examines how strategic talent management shapes the performance of Generation Z employees, particularly those born between 1997 and 2007 and actively working within Indonesia’s expanding digital economy. While this cohort is often described as highly adaptive and technologically fluent, many organizations still rely on conventional HR practices that do not fully align with the realities of remote and hybrid work. Using a quantitative approach, the study applies Structural Equation Modeling with Partial Least Squares (SEM-PLS) to survey data from 200 professionals recruited via LinkedIn. The results point to Talent Deployment (β = 0.349) and Talent Development (β = 0.247) as the strongest predictors of Workforce Agility, which in turn significantly drives Organizational Performance (R² = 0.277). What stands out, though, is not just the strength of these relationships, but how they connect. The mediation analysis suggests that talent strategies only become effective when they activate adaptive behaviors. Without agility, the impact weakens. This leads to a broader conclusion that performance is less about static talent inputs and more about how fluidly those inputs are mobilized. The study proposes a Human Capability Architecture perspective, emphasizing flexible role alignment and continuous upskilling as practical priorities for firms navigating an increasingly volatile digital environment.
When Relationships Become Assets: A Strategic Perspective on Relationship Marketing and Customer Value Sustainability Bintang Junita; Sonny Fransisco Siboro; Vicky Windasari; Dede Mustomi; Aprilia Puspasari
Brilliant International Journal Of Management And Tourism Vol. 6 No. 2 (2026): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v6i2.7110

Abstract

This study examines the role of relationship marketing in fostering sustainable customer value in the Indonesian fashion retail sector. The research addresses the problem of limited understanding regarding how relationship marketing practices impact long-term customer value, especially through mediating factors such as relationship quality and customer loyalty. The primary objective is to explore the direct and indirect effects of relationship marketing on customer value sustainability. A quantitative, explanatory research design was adopted, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data collected from 200 Indonesian fashion retail consumers. The results reveal that relationship marketing positively affects both relationship quality and customer value sustainability, while customer loyalty mediates the relationship between relationship marketing and customer value sustainability. Interestingly, relationship quality did not directly influence customer value sustainability, but its indirect effect through customer loyalty was significant. The study concludes that emotional connections fostered by relationship marketing, particularly through loyalty-building strategies, are key to sustaining customer value in fashion retail. These findings have practical implications for fashion retailers seeking to enhance long-term customer engagement in emerging markets.
Co-Authors Adella Yudanti Afifah Bilqis Alya Rahmawati Amanda Ardelia Putri Amara Kasih Ariningrum Anastasia Salempang Anastasya Amara Salsabila Anatassya Sagita Oktaviola Anggita Dhea Pramono Anila Ambarani Armianti Sarita Devita Ayu Dita Rahmawati Bintang Junita Dede Mustomi Devi Savira Dwi Ajeng Riyanti Eka Septya Ningsih Elsa Safitri Fadlan Putra P.A Fahri, Muhammad Dwi Fikri Ramadhan Firda Rahma Dani Fitrah Sarah Maryanti Fitria Maulida Rahma Frida Aprilia Helmy Ivan Taruna Inayah Putri Kurniati Jihan Syafitri Jonathan Gracia Hutagalung Liliany Mutiara Dewi Siahaan Lutfia M. Adnan Vero W. M. Mahdi Alatas Maharani Safitri Maulida Hasanah May Angeli Meila Eka Abdillah Mochamad Fachrizal Yusuf Muhammad Arul Andreandra Muhammad Awwallu Rizqi Mutia Shafa Sejati Nabila Izzaturrahmah Marasabessy Nabila Putri Untawijaya Nabilla Aulia Nanda Apriliyani Nisa Hanifah Nuraini Septiani Puspasari, Aprilia Putri Apriliani Putri Eka Sari Purba Putri Nurlailia Agustina Radiatul Adawiyah Raihan Syahrain Rianyta Tanjung Satriya Romadhan Savika Aulia Shalshabila Shafa Shanty Nurrochma Kusuma Putri Shella Ambarita Shintya Nuraliza Kusuma Putri Siti Vidia Regita Cahyani Syalum Fajrin Tia Fahda Absyari Ulfa Rahma Dhini Verliana Diva Vicky Windasari Widodo, Anggoro Adji Wiwin Veberlina Hia Yulianto Yulianto Yunita Tri Damayanti Zanneta Althaf Nabila