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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Dharmas Education Journal (DE_Journal) AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis
Sihombing, Halomoan S.
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Pengaruh Reformasi Anggaran Dan Partisipasi Penyusunan Anggaran Dan Pengendalian Internal Terhadap Kualitas Anggaran Dengan Konflik Kepentingan Sebagai Variabel Pemoderasi (Studi Kasus Pada Pemerintah Daerah Tapanuli Utara) Tambunan, Bonifasius H.; Sihombing, Halomoan S.; Saribu, Ardin Dolok
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): 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.v5i2.5478

Abstract

The aim of the research is to find out the impact of the relationship between budget reform and participation in budget formulation and internal control on budget quality and conflict of interest as a moderation variable. Research methods use quantitative methods of causal research. The results of the research are: Budget Reforms versus Quality of Significant Impact Budget, Participation in Budgeting versus Qualitative Impacts Budget, Internal Controls Versus Non-Significant Quality, and Conflict of Interest Versus Quality of Budget with Conflicts of Interests. While the influence of moderation on the quality of budget reforms is not defined as a moderation variable, moderation of interest conflicts is defined by moderation as a variable of quality.
ANALISIS KINERJA KEUANGAN PT TELEKOMUNIKASI INDONESIA Tbk TAHUN 2018 – 2023 Silaban, Nurlela; Manurung, Amran; Sihombing, Halomoan S.
Dharmas Education Journal (DE_Journal) Vol 2 No 1 (2021): Juni
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Univesitas Dharmas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56667/dejournal.v2i1.1192

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kinerja PT Telekomunikasi Indonesia Tbk tahun 2018-2023jika dibandingkan dengan standar rata-rata industri serta bagaimana kinerja keuangan sebelum, saat dan sesudah Covid 19. Menganalisis dengan menggunakan rasio keuangan yaitu, Gross Profit Margin, Net Profit Margin, Current Ratio, Debt to Equity Ratio serta Total Asset Turn Over. Data yang digunakan yaitu data sekunder yaitu laporan keuangan PT Telekomunikasi tahun 2018-2023. Analisis data menggunakan Deskriftif Kuantitatif. Hasil penelitian menunjukkan kinerja keuangan PT Telekomunikasi Indonesia Tbk dilihat Gross Profit Margin, Current Ratio, Debt to Equity Ratio, Total Asset Turn Over dalam keadaan tidak baik karena berada dibawah rata-rata industri, sedangkan kinerja keuangan dilihat dari Net Profit Margin dalam keadaan baik karena diatas rata-rata industri. Hasil analisis menunjukkan bahwa Gross Profit Margin, Net Profit Margin sebelum, dan saat Covid 19 mengalami kenaikan sedangkan sesudah Covid 19 mengalami penurunan. Hasil Current Ratio, Debt to Equity Ratio, Total Asset Turn Over sebelum, sesudah dan setelah Covid 19 mengalami penurunan yang siginifikan.
Analisis Sistem Pengendalian Intern Persediaan Pada PT Wahana Subur Jaya Lumbantoruan , Endang Feronika; Sihombing, Halomoan S.; Sidabutar, Rimbun C. D.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2097

Abstract

This research aims to find out and analyze the description of the internal control system for inventory of goods implemented at PT Wahana Subur Jaya. The type of research used in this research is qualitative research using comparative descriptive research methods. Data collection techniques are carried out by means of interviews and observations based on elements of internal control consisting of: 1) organizational structure that clearly separates functional responsibilities, 2) authorization system and recording procedures, 3) healthy practices, 4) high quality employees according to his responsibilities. From the research results, the internal inventory control system implemented by PT Wahana Subur Jaya is adequate. However, there are still some that do not comply with the elements of internal control according to the theory where there are several overlapping tasks in running the organization and the separation of functional responsibilities of the warehouse admin section.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Natalia, Novia; Silaban, Adanan; Sihombing, Halomoan S.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2118

Abstract

This study aims to examine the influence of company size and asset structure on capital structure in food and beverage This research is a quantitative research with the type of data source being secondary data obtained from the company's financial statements and annual reports. The analysis method used is multiple linear regression using SPSS version 26 software. Data testing was carried out using descriptive statistical analysis, classical assumption test, simple linear regression analysis test, determination coefficient and t-test. The independent variable used in this study is Corporate Social Responsibility (CSR) while the dependent variable is financial performance proxied by Return On Asset (ROA). The results of the study show that Corporate Social Responsibility (CSR) has a positive and significant effect on financial performance. In addition, based on the determination coefficient (R2) test, Corporate Social Responsibility (CSR) was able to explain its influence on financial performance by 12.2% of the dependent variables. Based on the results of the study, it was concluded that financial performance measured using the return on asset ratio had a positive and significant effect on Corporate Social Responsibility (CSR). Suggestions that can be given for future research are to add variables that are not included in this study that are considered to affect Corporate Social Responsibility (CSR) and increase the research period to get accurate results.
Pengaruh Pengungkapan Good Corporate Governance terhadap Kinerja Keuangan Perusahaan (Studi pada Manufaktur Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Gulo, Ayu Lestari; Samosir, Hendrik Elisa Sutejo; Sihombing, Halomoan S.
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.723

Abstract

This research aims to determine the influence of Good Corporate Governance on the financial performance of companies in the transportation sector manufacturing listed on the Indonesia Stock Exchange for the 2020-2022 period. This research covers a population of 46 companies with a sample of 11 companies or 33 observations. The data used is secondary data collected using documentation data. This research data meets the requirements of classical assumption testing and hypothesis testing. The test results of this research show that the Board of Directors and Independent Commissioners variables have a negative and insignificant effect on financial performance. The suggestion given by researchers for further research is to increase the observation period in order to get a better picture and results from this research.
Co-Authors Adanan Silaban Amran Manurung, Amran Bonifasius H. Tambunan, Bonifasius H. Gulo, Ayu Lestari Hendrik Elisa Sutejo Samosir Lumbantoruan , Endang Feronika Natalia, Novia Saribu, Ardin Dolok Sidabutar, Rimbun C. D. Silaban, Nurlela