Article Per Year (5 Year)
p-Index From 2021 - 2026
2.255
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Ilomata International Journal of Tax and Accounting Enrichment : Journal of Management Jurnal Scientia Economics, Business and Management Science Journal Jurnal Ekonomi Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Trisakti Indonesian Research Journal on Education Jurnal Ilmiah Akuntansi Keuangan dan Bisnis International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Ilmiah Akuntansi dan Keuangan
Sari Bulan Tambunan
Universitas Medan Area
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
THE INFLUENCE OF STRATEGIC MANAGEMENT ON FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES (JAVA REGION) Sari Bulan Tambunan
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Abstract

Study This is done to know if application of strategic management is influential and significant to performance finances in the company manufacturing, and to know which variable has the most dominant influence on performance in the company manufacturing (Java Region). Population study This is a manufacturing company that uses the purposive sampling method, and those that comply can receive as many as 30 samples. Data used with primary data via the Stock Exchange Indonesian for implementation of strategy management and performance of company finance for the connection between variables, a statistical test was carried out using linear regression with SPSS stone tools. Research results show that application of strategic management against performance company finance manufacture including in category medium Statistical test results found that there is a positive and significant connection between application strategic management and performance company finance manufacturing. As for the variables that have the most dominant influence on the performance of companies manufacturing in Indonesia, profitability Research results This should become input for holder interest in increasing competence perpetrator business in face competition effort.
DETERMINING FACTORS FOR MODERATING LEVERAGE BOND RATINGS Sari Bulan Tambunan; Warsani Purnama Sari; Alfriado Leonard Noprian Dolok Saribu Dolok Saribu; Ahmad Prayudi; Dhian Rosalina; Yusnaini Yusnaini
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15604

Abstract

This study aims to determine the factors that influence the policy of imposing bond rates with leverage as a moderating variable. The population in this study were 55 companies listed on the Indonesia Stock Exchange and registered at PT. Pefindo successively during the 2018-2020 period using a sampling technique, namely census sampling where the entire population is sampled. The test results show that profitability and audit quality have positive effect on bond ratings. Liquidity variable have no effect on rating assignment, and also financial flexibility and company size have no effect on rating assignment. Leverage in this study is only able to moderate the effect of profitability and audit quality on bond ratings. Meanwhile, liquidity, financial flexibility and company size cannot be moderated by leverage on bond ratings of companies listed on the IDX and Pefindo during the 2018-2020 period.
The Influence Of Capital Structure And Financial Performance On Company Value In Registered Banking Companies On The Indonesian Stock Exchange Novitaria Sipayung; Shabrina Tri Asti Nasution; Sari Bulan Tambunan
Jurnal Scientia Vol. 13 No. 03 (2024): Education and Sosial science, June - August 2024
Publisher : Sean Institute

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

Abstract

The aim of this research is to determine the influence of capital structure and financial performance on banking companies listed on the Indonesia Stock Exchange in 2020-2022. The design of this research is an associative approach. The population in this study was 46 banking companies listed on the Indonesia Stock Exchange in 2020-2022 with a sampling technique using the proportional sampling method, so that the sample obtained was 31 companies with a research period of 3 years so that the total observation data amounted to 93 company financial report data. banks listed on the Indonesian Stock Exchange in 2020-2022. The data analysis method uses multiple linear regression analysis. The research results show that partially capital structure has a negative and significant effect on company value, financial performance has a positive and significant effect on company value, and simultaneously capital structure and financial performance have a positive and significant effect on company value.
Pengaruh Environmental, Social Dan Governance Terhadap Financial Performance Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2020-2023 Rahmawati, Rizki; Pratama, Ikbar; Tambunan, Sari Bulan
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 4, No 1 (2025): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v4i1.6092

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Environmental, Social Dan Governance Terhadap Financial Performance. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian kuantitatif dengan pendekatan asosiatif kausal, sumber data dalam penelitian menggunakan sumber data sekunder. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Populasi dalam penelitian ini adalah seluruh laporan keuangan Perusahaan, data annual report dan sustainability report pada perusahaan pertambangan subsektor batu bara yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan metode pengambilan sampel purposive sampling. Hasil penelitian yang telah dilakukan menunujukkan bahwa environmental berpengaruh positif dan signifikan terhadap financial performance, social berpengaruh positif dan signifikan terhadap financial performance, governance berpengaruh positif dan signifikan terhadap financial performance dan environmental, social dan governance secara bersama-sama berpengaruh positif dan signifikan terhadap financial performance pada perusahaan pertambangan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia periode tahun 2020-2023.
Advancing Sustainable Development in PROPER-Registered Public Companies through Green Accounting and Material Flow Cost Accounting Ananda, Rana Fathinah; Rahman, Fauziah; Rahmadhani, Sari Nuzullina; Tambunan, Sari Bulan; Tursina, Tursina
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/sfmjsa77

Abstract

This study investigates the impact of Green Accounting and Material Flow Cost Accounting on Sustainable Development among publicly traded companies participating in PROPER during the 2019–2023 period. The research population encompasses 661 companies consistently listed throughout those years. Using a purposive sampling method, the study selected companies that published complete financial reports and were listed in PROPER for the entire observation period. Based on these criteria, a final sample of 9 companies was identified, resulting in 45 data observations across five years. Panel Data Regression was employed as the analytical technique. The findings reveal that both Green Accounting and Material Flow Cost Accounting exert a positive and significant partial influence on Sustainable Development. Furthermore, the combined effect of these two accounting approaches contributes meaningfully to the advancement of sustainability practices among companies listed on the Indonesia Stock Exchange during the observed period.
Pengaruh Sistem Informasi Akuntansi Manajemen dan Pengendalian Internal Terhadap Kinerja Manajerial pada PT. Perkebunan Nusantara IV (Persero) Jannah, Miftahul; Habibie, Muhammad; Nasution, Shabrina Tri Asti; Tambunan, Sari Bulan
Indonesian Research Journal on Education Vol. 4 No. 3 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i3.827

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Apakah sistem informasi akuntansi manajemen dan pengendalian intern berpengaruh terhadap kinerja manajerial pada PT Perkebunan Nusantara IV, Jenis penelitian ini digunakan yaitu metode asosatif. Penelitian ini dilakukan pada PT Perkebunan Nusantara IV (Persero). Populasi dalam penelitian ini adalah para manajer atau kepala divisi di PT Perkebunan Nusantara IV (Persero). Teknik pengumpulan data yang dipergunakan penulis adalah studi dokumentasi dan penyebaran kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi Manajemen memiliki pengaruh positif signifikan terhadap Kinerja Manajerial pada PT Perkebunan Nusantara IV, Pengendalian Internal berpengaruh positif signifikan terhadap Kinerja Manajerial pada PT Perkebunan Nusantara IV dan Sistem Informasi Akuntansi Manajemen dan Pengendalian Internal memiliki pengaruh psoitif signifikan terhadap Kinerja Manajerial pada pada PT Perkebunan Nusantara IV.
Co-Authors Ahmad Prayudi Alfriado Leonard Noprian Dolok Saribu Dolok Saribu Arfan Ikhsan Lubis Dhian Rosalina, Dhian Fauziah Rahman Habibie, Muhammad Hendra Harmain LUBIS, ADELINA Miftahul Jannah Muslim Wijaya Novitaria Sipayung Pratama, Ikbar Rahmadhani, Sari Nuzullina Rana Fathinah Ananda Rizki Rahmawati, Rizki Sari Wulandari Tursina Tursina Warsani Purnama Sari Yusnaini Yusnaini Zul Azmi