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All Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Equity: Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Pengabdian Bukit Pengharapan Ekomania Jurnal Pengabdian Bakti Akademisi
Siregar, Fachrul A
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENINGKATAN PEMAHAMAN LITERASI KEUANGAN UNTUK GURU SMP SWASTA PAHLAWAN NASIONAL MEDAN Siregar, Fachrul A
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.430

Abstract

The understanding of financial literacy obtained from financial education will then enable individuals to have sufficient knowledge about how to take advantage of the investments they make. Investment choices are based on the assumption that individuals are interested in and capable of making decisions about their finances. The method used in the community service model is through lectures, tutorials and simple financial planning practices. This community service is carried out together with teachers at Medan National Pahlawn Middle School. The material provided is in the form of financial literacy and training in making financial plans to provide an understanding of managing current and future income and expenditure needs. Through this training, partners are expected to be able to plan well and correctly.
PENGARUH PROFITABILITAS TERHADAP FINANCIAL DISTRESS DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FARMASI DI BEI TAHUN 2021-2023 Siregar, Fachrul A; Deliyanti Simbolon; Fenny Afrida
Ekomania Vol. 11 No. 1 (2024): Agustus 2024
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v11i1.83

Abstract

A company experiences financial difficulties when it is in the pre-bankruptcy or pre-liquidation stage of financial distress. This study aims to examine the relationship between financial ratios and financial distress, controlling for company size, and to draw empirical conclusions about this relationship. The financial statistics used include the Return on Assets (ROA) proxy for Profitability and the Natural Logarithm of Total Sales (TLS) proxy for Company Size. Participants in this research were pharmaceutical businesses listed on the Indonesia Stock Exchange between 2021 and 2023. The sample size was 11 companies, all of which met certain requirements. Moderated Regression Analysis was used to analyze the data. Based on research findings, pharmaceutical companies listed on the IDX in 2021–2023, as measured by Return on Assets, are less likely to experience Financial Difficulty. However, the relationship between Return on Assets and Financial Distress can be moderated by company size. It is hoped that future research will expand the criteria and scope to cover more industries in many ASEAN countries, or at least expand existing research in the infrastructure sector. Other financial ratio factors, such as activity and liquidity ratios, should also be included.
Integrated Strategies to Enhance Entrepreneurial Intention During and After University: Islamic Entrepreneurship Perspective Halim, Hendra; Kesuma, T. Meldi; Siregar, M. Ridha; Amir, Fakhrurrazi; Sari, Meutia Dwi Novita; Siregar, Fachrul A
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i1.7901

Abstract

This study explores strategies to enhance students' interest in entrepreneurship within the framework of Islamic entrepreneurship, emphasizing principles of justice, honesty, anti-usury, and social responsibility. Through a literature study methodology, the research delves into integrating Islamic values into academic curricula, establishing business incubators, providing seed capital, organizing Sharia-the-centric competitions, recognizing entrepreneurs' real achievements, and forming Muslim entrepreneur communities on campus. Entrepreneurs have found these strategies pivotal in cultivating a robust entrepreneurial spirit aligned with Islamic principles, contributing to individual student growth and broader economic and ethical development within the Muslim community. The study concludes with recommendations for universities and proposes avenues for advanced research to enrich this emerging field.
Workshop on the Emergence of Agentic AI in Financial Technology and Entrepreneurship Development Lubis, Muharman; Halim, Hendra; Khairi, Fitrah; Syahrizal, Teuku Muhammad; Umuri, Khairil; Fonna, Rizki Putri Nurita; DM, Burhanis Sulthan; Siregar, Fachrul A; Sari, Nurma; Farid, Farid
Jurnal Pengabdian Bakti Akademisi Vol 2, No 2 (2025): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v2i2.45908

Abstract

The rapid development of Agentic Artificial Intelligence (AI) and blockchain technology has transformed the global financial and entrepreneurial landscape, posing both opportunities and challenges for young entrepreneurs. This community service activity aimed to enhance the digital literacy and innovation capacity of 100 student entrepreneurs from Universitas Syiah Kuala by introducing practical applications of Agentic AI in financial technology and business development. The activity was conducted in the form of an online workshop, utilizing a service-learning approach, and facilitated by an expert in information systems. The program included knowledge transfer, case studies, and interactive discussions on the implementation of Agentic AI in business decision-making, financial automation, and digital trust. The results showed significant improvement in participants understanding and readiness to adopt such technologies, with marked increases in awareness, interest, and motivation toward innovation. This activity demonstrates an effective model for supporting inclusive entrepreneurship and accelerating the achievement of sustainable development goals through technological empowerment.
Environmental Performance and Firm Size: Profitability as a Moderator Variable Siregar, Fachrul A; Taufiqurrahman
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

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

Abstract

This research analyze the effect of Environmental Performance on Firm Size with Profitability as a moderating variable in energy and mining subsector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A quantitative approach was applied using purposive sampling on 10 emiten that consistently publish sustainability reports, resulting in 40 observations. Data were analyzed using classical assumption tests, multiple linear regression, t-tests, F-tests, and Moderated Regression Analysis (MRA). The results show that Environmental Performance has a positive and significant effect on Firm Size. Furthermore, Profitability strengthens this relationship, as indicated by the increase in the coefficient of determination after the interaction variable is included. These findings support legitimacy theory and indicate that companies with strong environmental performance and high profitability are more likely to grow and expand their operational scale. These results are important as strategic input for companies in designing sustainability policies that support long-term growth.
Detecting Financial Distress in the Technology Industry: The Moderating Role of Managerial Ownership Pangaribuan, Meiko Andreas; Siregar, Fachrul A; Muda, Iskandar; Abdullah, Noor Marini Haji
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2861

Abstract

This study investigates the influence of internal financial factors profitability and leverage on the likelihood of financial distress in technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. Using a quantitative approach with 102 data observations, the study also examines the moderating role of managerial ownership in these relationships. Results show that profitability has a significant negative effect on financial distress, indicating that higher profitability lowers the risk of financial trouble. Conversely, leverage has a significant positive effect, suggesting that greater debt levels increase the probability of financial distress. Furthermore, managerial ownership strengthens both the negative relationship between profitability and financial distress and the positive relationship between leverage and financial distress. These findings highlight the importance of sound financial management and corporate governance mechanisms in improving the financial stability of technology firms operating in high-risk, innovation-driven environments.
Managerial Ownership's Impact on Tech Firms' Financial Distress Risk: Dampak Kepemilikan Manajerial terhadap Risiko Kesulitan Keuangan Perusahaan Teknologi Siregar, Fachrul A; Andreas, Meiko; Muda, Iskandar; Haji Abdullah, Noor Marini
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 2 (2025): September: JBMP Vol.11 No. 2 2025
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i2.2173

Abstract

This study aims to examine how profitability and leverage influence the likelihood of financial distress among technology companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, and whether managerial ownership moderates these relationships. Using a quantitative research design with 102 firm-year observations, panel data regression analysis was employed to test the hypotheses. The results show that higher profitability significantly reduces the risk of financial distress, while higher leverage increases it. Notably, managerial ownership strengthens both of these relationships—intensifying the protective effect of profitability and exacerbating the risk-enhancing effect of leverage. These findings suggest that while profitability supports financial stability, excessive debt remains a critical risk factor, and managerial ownership plays a dual role that can amplify both positive and negative outcomes. This highlights the importance of balanced financial policies and effective corporate governance in navigating the volatile, innovation-driven technology sector.
Co-Authors Abdullah, Noor Marini Haji Amir, Fakhrurrazi Andreas, Meiko Deliyanti Simbolon DM, Burhanis Sulthan Farid Farid, Farid Fenny Afrida Fitrah Khairi Fonna, Rizki Putri Nurita Haji Abdullah, Noor Marini Halim, Hendra Iskandar Muda Kesuma, T. Meldi Muharman Lubis Nurma Sari, Nurma Pangaribuan, Meiko Andreas Sari, Meutia Dwi Novita Siregar, M. Ridha Syahrizal, Teuku Muhammad Taufiqurrahman Umuri, Khairil