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All Journal Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekonomi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Riwayat: Educational Journal of History and Humanities
Silaban, Barnabas Tridig
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Model Pelatihan Perpajakan bagi Badan Hukum Yayasan di Indonesia Meyliana, Meyliana; Eddy, Endah Purnama Sari; Setiana, Sinta; Silaban, Barnabas Tridig; Febianti, Febi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.001

Abstract

Pengabdian ini bertujuan untuk memberikan pengetahuan berupa dasar perundang-undangan serta tata cara menghitung, memotong, dan melaporkan bagian dari ketentuan perpajakan yang berlaku bagi badan hukum yayasan di Indonesia. Metode yang digunakan dalam pengabdian ini tersusun dalam tahap perencanaan, tahap pelatihan mengenai ketentuan perpajakan bagi yayasan, dan tahap evaluasi. Materi pelatihan ini berisi teori disertai contoh kasus perhitungan. Melalui pendekatan ini para peserta pelatihan terlihat lebih mengerti dan antusias dalam mencoba melakukan perhitungan-perhitungan yang ada. Berdasarkan wawancara kepada peserta pelatihan diperoleh kesimpulan bahwa pendekatan menggunakan perhitungan contoh kasus membuat peserta lebih memaknai dan menjiwai praktik perhitungan ketentuan perpajakan yang ada. Diharapkan pelatihan ini dapat memberikan manfaat untuk meningkatkan kewaspadaan terhadap segala bentuk ketentuan perpajakan sehubungan dengan berbagai kegiatan yang dilakukan Jujur Ministry di bawah naungan Yayasan Terobosan Baru Indonesia.
Financial Risk Management Strategies in Startup Companies: Accounting Perspectives Silaban, Barnabas Tridig; Setiana, Sinta; Tanujaya, Tyara Angel Clarissa
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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

Abstract

Startup companies face significant financial risks due to the innovative nature of their business, high levels of uncertainty, and limited resources. This study aims to explore financial risk management strategies in startup companies from an accounting perspective using a mixed-methods approach. This method combines quantitative analysis of startup financial data with in-depth qualitative interviews with company founders, financial managers, and accountants. This research also involves support and data from various institutions such as the Financial Services Authority (OJK), the Indonesian Venture Capital Association (Amvesindo), and the Indonesian Startup Studio from the Ministry of Communication and Information Technology (Kominfo). The results of quantitative research show that the implementation of accrual-based financial reporting systems, risk-based budget utilization, and proactive cash flow management are the main practices in reducing financial risks. Meanwhile, qualitative findings reveal that understanding of financial risk is often limited, especially in early-stage startups. An effective risk mitigation strategy involves a combination of the use of digital accounting technology supported by institutions such as IDX Incubator, as well as strict management of debts and receivables with investor collaboration through platforms such as Amvesindo. This study concludes that the integration of modern accounting approaches with a deep understanding of startup risk dynamics can increase a company's resilience to financial challenges. The study recommends the development of a risk accounting-based training model with support from the Indonesian Institute of Public Accountants (IAPI) and University Research Institutes, as well as increased access to financial resources through the support of institutions such as BEKRAF and the Asian Development Bank (ADB). Further research is expected to explore the application of this strategy in a broader context and with a variety of industry sectors.
The Influence of Profitability, Liquidity, and Solvency on the Share Prices of Kompas 100: Evidence from Non-Financial Companies Purba, Acabelina Fine Claudia; Silaban, Barnabas Tridig
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 01 (2025): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i01.1956

Abstract

This study examines and analyzes the impact of profitability, liquidity, and solvency on the share price. Non-financial companies, becoming the KOMPAS 100 index constituents between 2019 and 2022, perform as the population. Furthermore, this study uses purposive sampling to take them as the samples. Mentioning the criteria, 58 associated firms are obtainable. Hence, 232 observations exist. After that, this study analyzes the data based on multiple linear regression and its classical assumption tests. After removing outliers, the total observations become 188. Based on the statistical analysis of 188 observations, this study reveals that the stock price is positively influenced by profitability and solvency but negatively affected by liquidity.
Institutional Ownership and Social Responsibility Disclosure: Evidence from Mining and Energy Companies Tiaspupa, Gea Ovelliany; Silaban, Barnabas Tridig
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2720

Abstract

This investigation aims to verify the effect of institutional ownership on social responsibility disclosure (SRD) based on Global Reporting Initiative (GRI) standards, with two control variables: financial leverage (FL) and profitability (PROF). The population consists of 50 mining and energy corporations in the Indonesian Capital Market from 2017 to 2022. Moreover, this investigation employs the Slovin formula to grab 33 representative companies from the total population, which are chosen randomly. A regression model is then used to analyze the secondary data. As a result, this investigation reveals a positive association between institutional ownership and SRD. Similarly, this propensity is obtainable when examining the effect of two control variables, FL and PROF, on SRD. Ultimately, this research offers practical examples for these companies to take responsibility for the environment and the surrounding society at their locations.  
Sustainability Accounting Practices in Social Enterprises in the Era of Circular Economy Silaban, Barnabas Tridig; Nur, Nur; Tanujaya, Tyara Angel Clarissa
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, Social Issues and Problems in Society
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.49230

Abstract

The development of the circular economy requires accounting practices that are able to comprehensively record, measure, and report social and environmental impacts, especially in social enterprises that are oriented towards social missions in addition to economic goals. This research aims to explore sustainability accounting practices in social enterprises, focusing on how sustainability recording and reporting is carried out and the extent to which circular economy concepts influence the process. The research method used is a qualitative approach with a case study design, involving three social enterprises engaged in waste management and community empowerment in the Bandung area. Data was collected through in-depth interviews with 12 key informants, direct observation of operational activities, and analysis of internal documents, then analyzed using thematic analysis techniques. The results show that sustainability accounting practices are still in their early stages, characterized by informal recording of social and environmental contributions, despite a high awareness of the importance of transparency. The implementation of the circular economy encourages companies to integrate sustainability indicators into their reporting systems, although limited resources and technical capacity are major challenges. In conclusion, this study makes a theoretical contribution by expanding the understanding of sustainability accounting practices in the context of social enterprises, as well as practical contributions in the form of recommendations for strengthening accounting systems that are adaptive to circular economy principles to support long-term sustainability.
The Role of ESG Disclosure in Enhancing Financial Statement Transparency of Indonesian Public Companies Silaban, Barnabas Tridig
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4142

Abstract

In recent years, environmental, social, and governance disclosures have gained attention for their role in improving the transparency of financial statements, particularly in emerging markets like Indonesia. This study aims to explore how these disclosures enhance the clarity and reliability of financial reports for public companies listed on the Indonesia Stock Exchange. Using a qualitative approach, the study analyzes the 2023 annual reports of 30 companies from sectors such as mining, manufacturing, and financial services, guided by the Global Reporting Initiative framework. The findings show that detailed disclosures on environmental initiatives, social programs, and governance practices provide clearer insights into financial risks and opportunities, making financial statements more understandable. Companies with high-quality disclosures, such as specific metrics on carbon emissions or anti-corruption policies, are perceived as more transparent by stakeholders. This study concludes that comprehensive environmental, social, and governance disclosures significantly improve financial transparency in Indonesia, supporting investor trust and sustainable practices. These insights offer practical guidance for companies to enhance their reporting and for regulators to develop stronger guidelines.
Analysis of Capital Structure, Size, Growth, and Profitability on Company Value: A Study on Food and Beverage Industry Issuers Listed on the IDX (2020-2022) Oktaviany, Riany; Silaban, Barnabas Tridig
Riwayat: Educational Journal of History and Humanities Vol 8, No 2 (2025): April, Culture and Identity
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i2.45126

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh struktur modal, ukuran, pertumbuhan, dan profitabilitas perusahaan terhadap nilai perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Metodologi penelitian yang digunakan adalah pendekatan kuantitatif dengan menggunakan analisis regresi linier sederhana. Data kuantitatif bersumber dari laporan keuangan perusahaan yang terdaftar di BEI. Variabel yang diteliti meliputi struktur modal, ukuran, pertumbuhan, profitabilitas, dan nilai perusahaan. Analisis regresi dilakukan untuk menilai hubungan antar variabel tersebut. Dari hasil penelitian dan pengujian hipotesis yang dilakukan dalam penelitian ini, ditemukan bahwa tidak terdapat pengaruh struktur modal perusahaan terhadap variabel nilai perusahaan, tidak terdapat pengaruh ukuran perusahaan terhadap variabel nilai perusahaan, terdapat pengaruh pertumbuhan perusahaan terhadap variabel nilai perusahaan, dan terdapat pengaruh profitabilitas perusahaan terhadap variabel Nilai Perusahaan.
CORE TAX: PEMENUHAN KEWAJIBAN PERPAJAKAN YAYASAN JUJUR MINISTRY Meyliana, Meyliana; carolina, verani; setiana, sinta; erna, erna; silaban, barnabas tridig; aurellia, tan lilyani
Jurnal Likhitaprajna Vol 9 No 1 (2025)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v9i1.722

Abstract

The implementation of the Coretax Administration System starting on January 1, 2025, is part of a major reform in Indonesia’s tax administration system. This system aims to improve efficiency, effectiveness, transparency, and accuracy in the tax reporting and payment process through automation and data integration. Referring to Minister of Finance Regulation Number 81 of 2024, Coretax becomes a new system that must be understood by all taxpayers, including social foundations such as Jujur Ministry under the auspices of Yayasan Terobosan Baru Indonesia. To support this transition, lecturers and students from the Accounting Study Program at Maranatha Christian University conducted a community service activity in the form of a one-day seminar that included a Coretax usage socialization session followed by a Q&A segment. This activity aimed to provide practical education on the procedures for using Coretax, such as tax ID (NPWP) registration, account creation, as well as the steps for tax withholding and reporting. The results of the activity showed an increase in participants’ understanding of tax obligations and the Coretax system. It is concluded that collaboration between academics and the community plays a vital role in supporting the optimal implementation of the new tax system.
Model Pelatihan Perpajakan bagi Badan Hukum Yayasan di Indonesia Meyliana, Meyliana; Eddy, Endah Purnama Sari; Setiana, Sinta; Silaban, Barnabas Tridig; Febianti, Febi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.001

Abstract

Pengabdian ini bertujuan untuk memberikan pengetahuan berupa dasar perundang-undangan serta tata cara menghitung, memotong, dan melaporkan bagian dari ketentuan perpajakan yang berlaku bagi badan hukum yayasan di Indonesia. Metode yang digunakan dalam pengabdian ini tersusun dalam tahap perencanaan, tahap pelatihan mengenai ketentuan perpajakan bagi yayasan, dan tahap evaluasi. Materi pelatihan ini berisi teori disertai contoh kasus perhitungan. Melalui pendekatan ini para peserta pelatihan terlihat lebih mengerti dan antusias dalam mencoba melakukan perhitungan-perhitungan yang ada. Berdasarkan wawancara kepada peserta pelatihan diperoleh kesimpulan bahwa pendekatan menggunakan perhitungan contoh kasus membuat peserta lebih memaknai dan menjiwai praktik perhitungan ketentuan perpajakan yang ada. Diharapkan pelatihan ini dapat memberikan manfaat untuk meningkatkan kewaspadaan terhadap segala bentuk ketentuan perpajakan sehubungan dengan berbagai kegiatan yang dilakukan Jujur Ministry di bawah naungan Yayasan Terobosan Baru Indonesia.
Exploring the Role of Professional Accounting Ethics in Safeguarding Financial Reporting Integrity in the Digitalization Era Silaban, Barnabas Tridig; Aziz, Abdul; Fauziya, Ahada Nur; Febe, Jesslyn
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, Social Issues and Problems in Society
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.50336

Abstract

This study explores the role of professional accounting ethics in safeguarding the integrity of financial reporting in the digitalization era. The research adopts a qualitative library-based methodology to analyze scholarly literature, regulatory documents, and prior research related to ethical conduct in digital accounting environments. Findings reveal that digitalization has introduced both opportunities and ethical challenges for financial reporting, including automation risks, cybersecurity threats, and increased potential for data manipulation. While traditional ethical frameworks remain relevant, they are insufficient to address digital-specific dilemmas, highlighting the need to integrate digital ethics, technological literacy, and ethical resilience into professional standards. Results further indicate that ethical awareness, competency development, organizational culture, and updated ethical codes are essential for ensuring transparency, accountability, and credibility of financial information in a technologically advanced environment. This study contributes to academic discourse by emphasizing the urgency of strengthening ethical foundations in conjunction with technological advancements to maintain public trust in financial reporting. Strategic implications suggest that ethical digitalization not only preserves reporting integrity but also enhances stakeholder confidence and sustainable organizational performance.
Co-Authors Abdul Aziz aurellia, tan lilyani Eddy, Endah Purnama Sari Erna Erna, Erna Fauziya, Ahada Nur Febe, Jesslyn Febianti, Febi Meyliana Meyliana Nur, Nur Oktaviany, Riany Purba, Acabelina Fine Claudia Sinta Setiana Tanujaya, Tyara Angel Clarissa Tiaspupa, Gea Ovelliany Verani Carolina