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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Ilmiah Edunomika (JIE) Sinergi International Journal of Accounting and Taxation
Sinaga, Rudy Sondang
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANTAM COMPANY FINANCIAL REPORT IN INDONESIA Hutabarat, Milko; Sinaga, Rudy Sondang
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.14115

Abstract

The purpose of this study is to examine how Indonesian manufacturing companies' financial statements are affected by the implementation of Financial Accounting Standards. The use of SAKs is essential to ensuring that the financial statements provided are pertinent, trustworthy, and comparable in light of the growing complexity of business and the increasing demands for accountability and transparency. Using a quantitative methodology, this study gathers information from the 2021–2023 financial statements of eight industrial businesses listed on the Indonesia Stock Exchange. Multiple regression analysis is the analytical technique employed to examine the link between the quality of financial statements as assessed by indicators of relevance, reliability, comparability, and understandability, and the application of SAK. The study's findings offer empirical support for the notion that applying SAK can enhance the quality of financial statements. They also offer suggestions for policymakers, accountants, and scholars.
The Impact of Digital Marketplace Application Utilization on the Effectiveness of Tax Attorney Service Promotion: A Study of the Hukumku Legal Platform Sinaga, Rudy Sondang
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i1.1004

Abstract

This study analyzes how utilizing marketplace application features influences the promotional effectiveness of tax attorney services on the Hukumku platform. The primary focus is to test whether optimizing digital features improves measurable promotional outcomes. The study’s urgency lies in integrating professional legal service dynamics into digital marketplace theory, specifically regarding high-trust tax consultancy. This research employs a quantitative explanatory approach. The researcher operationalizes marketplace utilization through four dimensions: service searchability, profile information quality, chat-based interaction, and social proof. Meanwhile, promotional effectiveness is measured via brand awareness, lead quality, response rate, and conversion to paid consultations. Data were collected through a survey of 103 Hukumku users. Analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that marketplace utilization has a strong, positive, and significant effect on promotional effectiveness (β = 0,800; t=18.272; p < 0.001). An R2 value of $0.640$ indicates substantial explanatory power within this model. These findings prove that strengthening digital trust-building mechanisms accelerates client purchase decisions. Empirically, this research extends technology acceptance perspectives to the tax attorney context. Practically, the results serve as a guide for professionals to enhance credibility signals and conversion performance on digital platforms. While the results are robust, behavioral generalizability is limited by the cross-sectional design and the use of self-reports on a single specific platform.
Co-Authors Hutabarat, Milko