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All Journal Jurnal Akuntansi dan Keuangan Outline Journal of Management and Accounting PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
Frenky Situmorang
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Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Profesionalisme, Independensi dan Pengalaman, Terhadap Pencegahan Kecurangan Perusahaan Frenky Situmorang
Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i1.166

Abstract

The purpose of this study is to determine how much influence the Experience, Independence, and Professionalism Against Cheating Prevention. The research methodology used is quantitative descriptive method, the unit of analysis in this study is PT. Sumatra Sarana Sekar Sakti and its observation unit are Internal Auditors from PT. Sumatra Sarana Sekar Sakti. The population in this study is the Internal Auditor of PT. Sumatra Sarana Sekar Sakti as many as 30 respondents. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 respondents. The research method used is the technique of data collection through the distribution of questionnaires conducted systematically based on research objectives. The analytical method used to solve problems and prove hypotheses is descriptive analysis and regression analysis. The results of the t test show that the Experience variable does not effect on Fraud Prevention variable, the Independence variable does not effect on Fraud Prevention variable, and the Professionalism variable has a positive and significant effect on Fraud Prevention variable. The results of the F test show that Experience, Independence and Professionalism simultaneously influence the Fraud Prevention. The coefficient of determination test results (R2) shows that Fraud Prevention is influenced by the Experience, Independence and Professionalism variables, while the remaining is explained by the influence of variables outside the model such as internal control, integrity, and anti-awareness fraud that is not discussed in this study.
The Influence Of Regional Original Income And Economic Growth On Capital Expenditure In Indonesia During The Digital Era Harini Vita Puteri; Putri Wahyuni; Frenky Situmorang
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.110

Abstract

The objective of this research’s to understand and analyze Regional Original Income and Economic Growth significantly affect the Capital Expenditure in Indonesia during the Digital Era. This study uses quantitative data methods and the type of data is secondary data. The population of this study includes all 34 provinces in Indonesia as of 2022. The sample in this study uses a saturated sampling technique, which means that is uses the entire population in this study. Data analysis and testing consist of descriptive statistics, classical assumption test, multiple regression analysis, partial hypothesis testing (T-test), simultaneous hypothesis testing (F test), and coefficient of determination test. The results of this study indicate that Regional Original Income has a partially significant effect on Capital Expenditure with a calculated T count of 6,570 > T-table 2,037. Economic Growth has no partial effect on Capital Expenditure with a calculated T count of 0,293 < T-table 2,037. Regional Original Income and Economic Growth simultaneously have a significant effect on Capital Expenditure with a calculated F count of 21,602 > F-table 3,30 and a regression coefficient value of 58,2%.
The Effect of Financial Behavior and Income Level on Investment Decision in Digital Era Wilson; Frenky Situmorang; Putri Wahyuni
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.130

Abstract

This study aims to determine whether financial behavior and income level have a significant effect on investment decisions of STIE Eka Prasetya permanent lecturers. This study uses quantitative data method and the data source is primary data. The population in this study are all permanent lecturers who taught at STIE Eka Prasetya, totaling 33 permanent lecturers. The sample in this study includes all permanent lecturers teaching at STIE Eka Prasetya, using a saturated sampling method. Data analysis and testing consist of validity test, reliability test, descriptive statistics, the classical assumption test, multiple regression analysis, partial hypothesis testing (T test), simultaneous hypothesis testing (F test), and coefficient of determination test (R²). The results of this study indicate that financial behavior has a significant effect on investment decisions with a calculated T-count of 2.113 > T-table of 2.039. Income Level does not have a significant effect on investment decisions with a calculated T-count of 0.821 < T-table of 2.039. Financial behavior and income level have a significant effect on investment decisions with a calculated F-count of 4.569 > F-table of 3.32 and a regression coefficient value of 23.3%.
The Effect of Environmental Costs and Capital Structure Against Profitability at UD Sederhana Widuta, Venesia; Frenky Situmorang
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.246

Abstract

This study aims to determine whether environmental costs and capital structure have a significant effect on profitability at UD Sederhana. This study uses quantitative data method and the data source is secondary data. The population in this study includes data in 48 months. The sample in this study used the entire population using saturated sample data collection techniques. Data analysis and testing consists of descriptive statistics, classical assumption test, multiple regression analysis, partial hypothesis testing (T test) and simultaneous hypothesis testing (F test), and coefficient of determination test (R2). The results of this study indicate that environmental costs has a significant effect on profitability with a calculated T-count of 5,625 > T-table 2,012. Capital structure does not have a significant effect on profitability with a calculated T-count of -0,216 < T-table 2,012. Environmental costs and capital structure have a significant effect on profitability with a calculated F-count of 15,827 > F-table of 3,20 and a regression coefficient value of 41,3%.
The Role of Promotion and Brand Image on Purchase Intention Using Online Applications (Case Study at Ayam Kremes Prambanan Restaurant) lim, marcella; Frenky Situmorang
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.270

Abstract

This study aims to determine whether promotion and brand image have a significant effect on purchase intention at Ayam Kremes Prambanan Restaurant. This study uses quantitative data methods and the data source is primary data. The population in this study were Medan people who had bought from Ayam Kremes Prambanan Restaurant, Wahidin Street branch with an unknown number. Using the Hair et al formula, 120 samples were obtained as respondents. Data analysis and testing consists of validity test, reliability test, descriptive statistical test, classical assumption test, multiple regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and coefficient of determination test. The results showed that promotion has a partially significant effect on purchase intention with a t value of 3.421> t table 1.975. Brand image has a partially significant effect on purchase intention with a t value of 7.918> t table 1.975. Promotion and brand image simultaneously have a significant effect on purchase intention with an F value of 106.633> F table 3.05 with a regression coefficient value of 57.6%.
Enhancing Employee Performance: The Role Of Accounting Information Systems and Internal Control at the Deli Serdang Regency Inspectorate Office Fahra Maisya Putri; Frenky Situmorang
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.271

Abstract

This study aims to determine the effect of accounting information systems and internal control on employee performance at the Deli Serdang District Inspectorate office. This study uses quantitative methods and the data source is primary data. The sample in this study were permanent employees who worked at the Inspectorate of Deli Serdang Regency totaling 77 respondents using saturated sample data collection techniques. Data analysis and testing consist of a validity test, reliability test, descriptive statistics, classical assumption test, multiple linear regression analysis, partial (T-test) and simultaneous (F test) hypothesis testing, and determination coefficient test. The results of this study indicate that the application of accounting information systems partially has a significant effect on employee performance with a value of T count (2.692) > T table (1.984). Internal control partially affects and is substantial to employee performance with a value of T count (2.116) > T table (1.984). The application of accounting information systems and internal control simultaneously has a significant effect on employee performance with a value of F count (6,992) > F table (3.12) and a coefficient of determination of (14.2%).
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Investor dalam Memilih Saham di Pasar Modal Indonesia Angelika Dominique B. Purba; Deasy Arisandy Aruan; Frenky Situmorang
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5160

Abstract

This study aims to examine the influence of financial literacy, motivation, personal interest, environment, and investor behavior on stock investment decisions. A quantitative approach was employed using a survey method through questionnaires distributed to respondents. The collected data were analyzed using multiple linear regression to determine the partial effect of each independent variable on investment decisions. The results revealed that all independent variables had a significant partial influence on investment decisions. Financial literacy enhances individuals’ ability to make rational investment decisions. Motivation encourages active participation in investment activities. Personal interest contributes to self-confidence and proactive behavior in decision-making. Environmental factors, such as support from family and peers, also shape investment behavior. Furthermore, investor behavior-reflected in risk tolerance, confidence, and decision-making styles-plays a crucial role in determining investment choices. These findings suggest that improving financial literacy, strengthening motivation, fostering personal interest, encouraging a supportive environment, and managing investor behavior can lead to better-informed and more confident investment decisions in the stock market. Ultimately, these efforts can contribute to increased participation and improved outcomes in personal financial management.
Analisis Profesionalisme, Independensi dan Pengalaman, Terhadap Pencegahan Kecurangan Perusahaan Frenky Situmorang
Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i1.166

Abstract

The purpose of this study is to determine how much influence the Experience, Independence, and Professionalism Against Cheating Prevention. The research methodology used is quantitative descriptive method, the unit of analysis in this study is PT. Sumatra Sarana Sekar Sakti and its observation unit are Internal Auditors from PT. Sumatra Sarana Sekar Sakti. The population in this study is the Internal Auditor of PT. Sumatra Sarana Sekar Sakti as many as 30 respondents. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 respondents. The research method used is the technique of data collection through the distribution of questionnaires conducted systematically based on research objectives. The analytical method used to solve problems and prove hypotheses is descriptive analysis and regression analysis. The results of the t test show that the Experience variable does not effect on Fraud Prevention variable, the Independence variable does not effect on Fraud Prevention variable, and the Professionalism variable has a positive and significant effect on Fraud Prevention variable. The results of the F test show that Experience, Independence and Professionalism simultaneously influence the Fraud Prevention. The coefficient of determination test results (R2) shows that Fraud Prevention is influenced by the Experience, Independence and Professionalism variables, while the remaining is explained by the influence of variables outside the model such as internal control, integrity, and anti-awareness fraud that is not discussed in this study.
Co-Authors Angelika Dominique B. Purba Deasy Arisandy Aruan Fahra Maisya Putri Harini Vita Puteri lim, marcella Putri Wahyuni Widuta, Venesia Wilson