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All Journal The Indonesian Journal of Business Administration Accounting Analysis Journal Jurnal Ilmiah METHONOMI MUDRA Jurnal Seni Budaya JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIKA: Jurnal Ilmu Keuangan dan Perbankan Kajian Ekonomi dan Keuangan FINANCIAL : JURNAL AKUNTANSI JURNAL PEMBELAJARAN DAN MATEMATIKA SIGMA (JPMS) Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmu Manajemen METHONOMIX Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Bisnis Mahasiswa Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Ilmiah Accusi
Arthur Simanjuntak, Arthur
Fakultas Ekonomi, Universitas Methodist
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Sinergisme Komponen Pengembangan Ekonomi Lokal Untuk Peningkatan Kesejahteraan Sosial di Kawasan Perdesaan Telang dan Batu Betumpang dan Nunung Nuwati, Sri Naiyati, Robert Arthur Simanjuntak,
Jurnal Kajian Ekonomi dan Keuangan Vol 19, No 3 (2015)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v19i3.143

Abstract

Peningkatan kesejahteraan sosial dengan pendekatan developmentalis yang dilaksanakan melalui Pengembangan Ekonomi Lokal (PEL) berbasis kawasan, diyakini mampu sebagai salah satu strategi pembangunan untuk mengurangi terjadinya distorted development di kawasan perdesaan karena dilaksanakan secara sinergis antara Pemerintah, “pasar”, dan masyarakat; serta ditujukan untuk peningkatan kesejahteraan sosial bagi semua. Penelitian ini bertujuan untuk menganalisis sinergisme komponen PEL dan menganalisis faktor pendorong dan kendala sinergisme komponen PEL untuk peningkatan kesejahteraan sosial di Kawasan Telang (Provinsi Sumatera Selatan) dan Batu Betumpang (Provinsi Bangka). Metode penelitian menggunakan pendekatan deduktif-kualitatif dengan jenis penelitian eksplanatori. Metode analisis yang digunakan yaitu analisis empat dimensi sinergisme, theory driven thematic analysis, dan Problem Tree Analysis (PTA). Hasil penelitian menunjukkan bahwa kolaborasi komponen PEL di Kawasan Telang termasuk dalam kategori terfragmentasi, sedangkan kolaborasi di Batu Betumpang termasuk dalam kategori kurang sinergis. Faktor pendorong dan kendala utama sinergisme PEL untuk mewujudkan kesejahteraan sosial dan mencegah terjadinya disembedded economy di kedua kawasan adalah kapabilitas kolaborasi, kepemimpinan, regulasi, perencanaan kolaboratif, sistem kolaborasi, konsensus tujuan bersama, dan legitimasi. Faktor-faktor tersebut memicu munculnya faktor-faktor lainnya seperti readiness, komitmen, partisipasi masyarakat, konflik kepentingan, motivasi, dan komunikasi. Oleh sebab itu,ketujuh faktor pemicu harus diperhatikan untuk peningkatan sinergisme PEL guna meningkatkan kesejahteraan sosial serta mencegah terjadinya disembedded economy.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Situmorang, Christina Verawaty; Simanjuntak, Arthur
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.017 KB) | DOI: 10.31289/jab.v5i2.2694

Abstract

This study aims to examine and analyze the influence of good corporate governance on corporate financial performance. Good corporate governance in this study is proxied by percentage of institutional ownership, composition of board of directors and composition of independent commissioner. The financial performance of a banking company is measured by Return on Equity (ROE). The population of this study are banking companies Book II and III listed on the Indonesia Stock Exchange (BEI), amounting to 29 companies. The technique of the sample using purposive sampling obtained 19 companies. The type of data used is secondary data. Data analysis technique in this research use multiple linear regression analysis. The results of this study partially indicate that the percentage of institutional ownership, composition of board of directors and composition of independent commissioner has no significant effect with the direction of negative coefficient on ROE. While the simultaneous percentage of institutional ownership, the composition of the board of directors and the composition of independent commissioners composition have significant effect on ROE with positive coefficient direction.
Strategy Proposal for Pelita Rakyat Hospital as Non Profit Organization in Sukabumi Simanjuntak, Yosua Arthur Burhandito; Wandebori, Harimukti
The Indonesian Journal of Business Administration Vol 2, No 10 (2013)
Publisher : The Indonesian Journal of Business Administration

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Abstract

The Hospital  is an institution which provides health service for people with their own characteristic. It influenced by the development of health science, technological advances, and economic-social living of society. As institution, they need to fund their activites. It could be come from government subsidies or fee charge from patient. Pelita Rakyat hospital is non-profit hospital which established in 2011. As pioneer, they did not ask charge from their patient moreover they provide free medical service include drug for all people in Sukabumi.  Since 2011, Pelita Rakyat hospital has been facing a problem in Hospital facility. Hospital facility is become a concern because Pelita Rakyat infrastructure such as laboratory and medical waste system are needed to be establish as well as visiting schedule for doctor. All the weakness becomes reasonable because this hospital is running less than two years from July 2011. Most of their financing comes from donors and grants but they do that strategy without long term planning. As a new non-profit organization, the management hasn’t had long term planning strategy yet especially in financial planning. This condition will be an obstacle to meet the requirement of hospital facilities and this is basic question for Pelita Rakyat to formulate several strategies regarding that problem.This research will use qualitative method which its data are come from the interview as primary data and books, articles and journals as secondary data. The interview has objective to get new data and confirm the respondent about his idea.  In business exploration, this article will analyze and  propose strategy for hospital as non-profit organization. In the first time, we should do internal (Value Chain Analysis) and external (PEST and Porter forces) factor scanning that relate to hospital and list it as Strength, Weaknesses, Opportunity and Threats (SWOT). From Analyzing rating of factors through IFAS (Internal Factor Analysis Summary) and EFAS (External Factor Analysis Summary), it is concluded that Pelita Rakyat hospital have less strength and more opportunities (locate in Quadrant II, horizontal integration). As a result, Pelita Rakyat hospital should implement competitive strategy through differentiation focus will give Pelita Rakyat hospital full attention to improve medical facilities for low-class income while strategic alliances with other institution will enhance hospitals support in financial or human resources. As non profit organization, to fund hospital activites, Pelita Rakyat hospital must do fundraising program: charity night, deploying volunteer.  Keyword: hospital, non-profit organization, hospital facility,  strategy 
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012 – 2016 Arthur Simanjuntak
Jurnal Ilmiah METHONOMI Vol 4, No 1 (2018)
Publisher : Fakultas Ekonomi Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (814.473 KB)

Abstract

The objective of the research was to examine Analysis Factors on Stock Return in Manufactured Companies Listed in Indonesia Stock Market in the period of 2012-2016. The research used causal research method. The population was 136 manufactured companies listed in Indonesia Stock Market in the period of 2012-2016, and 85 of them were used as the samples, taken by using purposive sampling technique. The data obtained were processed through multiple linear regression analysis techniques and residual test with least square equation and hypothesis testing using F – statistic test to simultaneously test the influence and t – statistic to partially test the regression coefficient at the level of significance of 5%. The result of this study showed that simultaneously the variables of current ratio, debt to equity ratio, return on asset, earning per share and firm size had an influence on stock return. Partially, the current ratio and debt to equity ratio had a negative significant influence on stock return. Return on asset had a positive and significant influence on stock return. The other variables such as earning per share had a positive insignificant influence on stock return.
PENGARUH PROFITABILITAS, CASH POSITION DAN KEPUTUSAN INVESTASI TERHADAP KEBIJAKAN DIVIDEN DENGAN KEBIJAKAN UTANG SEBAGAI VARIABEL MODERATING Arthur Simanjuntak
Jurnal Ilmiah METHONOMI Vol 1, No 2 (2015)
Publisher : Fakultas Ekonomi Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.723 KB)

Abstract

The objective of the research was to examine the influence of Profitability Cash Position and Investment Decision on Dividend Policy with Debt Policy as moderating variables in manufacture companies listed in BEI (Indonesia Stock Market) in the period of 2010 – 2013. The research used causal research method. The population was 136 manufacture companies listed in BEI in the period of 20102013, and 35 of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using residual test. The result of this study showed that simultaneously the variables of Profitability (ROA), Cash Position (CP) and Investment Decision (PER) had influence on Dividend Policy. Partially, Profitability (ROA), and Cash Position (CP) had  significant positive influence on Dividend Policy (DPR). The variables of Debt Policy (DER) is moderating variables to explain influence Profitability (ROA), Cash Position (CP) and Invsetment Decision (PER) on Dividend Policy.Keywords: Profitability, Cash Position, Investment Decision, Debt Policy, and Dividend Policy 
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Christina Verawaty Situmorang; Arthur Simanjuntak
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2694

Abstract

This study aims to examine and analyze the influence of good corporate governance on corporate financial performance. Good corporate governance in this study is proxied by percentage of institutional ownership, composition of board of directors and composition of independent commissioner. The financial performance of a banking company is measured by Return on Equity (ROE). The population of this study are banking companies Book II and III listed on the Indonesia Stock Exchange (BEI), amounting to 29 companies. The technique of the sample using purposive sampling obtained 19 companies. The type of data used is secondary data. Data analysis technique in this research use multiple linear regression analysis. The results of this study partially indicate that the percentage of institutional ownership, composition of board of directors and composition of independent commissioner has no significant effect with the direction of negative coefficient on ROE. While the simultaneous percentage of institutional ownership, the composition of the board of directors and the composition of independent commissioners composition have significant effect on ROE with positive coefficient direction.
Pengaruh Strategic Management Accounting dalam Memediasi Pengaruh Orientasi Pasar, dan Kualitas Pimpinan terhadap Kinerja Keuangan Christina Verawaty Situmorang; Arthur Simanjuntak
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.4312

Abstract

The aim of the study is to identify and analyze the impact of strategic management accounting, which mediates market orientation and leadership qualities to financial performance.  This research is quantitative descriptive research. Researchers use quantitative descriptive research to uncover the truth about the study's problems. Bbased on the facts and information available obtained directly from the respondent. The types of data used are primary and supporting data. The main data is obtained from respondents with direct interviews of competent respondents. Supporting data isobtained from dokumen Hotel in Medan City. The method used in data collection in the form of interviewing informants who are sources is hotel managers up to employees who work for at least 3 years. The population of this study is all hotels based on the criteria of three-, four- and five-star hotels in the city of Medan and have been established for at least   5 years. The method used is metode purposive sampling, with the number of samples obtained as many as 64 respondents. Based on the results of the study, partially Market Orientation affects Financial Performance through Strategic Management Accounting. And The Quality of Leaders influences Financial Performance through Strategic Management Accounting. Simultaneously Market Orientation and Leadership Quality have a significant effect on Financial Performance. And Market Orientation and Leadership Qualities Affect Financial Performance Through Strategic Management Accounting.
PENGARUH CORPORATE GOVERNANCE, FINANCIAL LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ivo Maelina Silitonga; Arthur Simanjuntak
JURNAL MANAJEMEN Jurnal Manajemen Volume 5 Nomor 2 Edisi Khusus (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.763 KB)

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Corporate Governance (Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit, dan Komisaris Independen), Financial Leverage dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility secara simultan dan parsial  pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014 - 2018. Penelitian ini juga menguji penguruh moderating Corporate Financial Performance memperkuat atau memperlemah pengaruh Corporate Governance (Kepemilikan manajerial, Kepemilikan Institusional, Komite Audit, Komisaris Independen), Financial Leverage, dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility. Populasi penelitian ini berjumlah 138 perusahaan. Sampel yang dipilih dengan menggunakan metode purposive sampling berjumlah 83 perusahaan. Hasil penelitian ini membuktikan variabel Corporate Governance (Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit, dan Komisaris Independen), Financial Leverage, Ukuran Perusahaan dan Corporate Financial Performance secara simultan berpengaruh terhadap Pengungkapan Corporate Social Responsibility. Secara parsial variabel Corporate Governance (Kepemilikan Institusional, Komite Audit dan Komisaris Independen) berpengaruh negatif tidak signifikan terhadap Pengungkapan Corporate Social Responsibility. Sedangkan Corporate Governance (Kepemilikan Manajerial) berpengaruh positif dan tidak signifikan terhadap Pengungkapan Corporate Social Responsibility. Financial Laverage berpengaruh positif dan signifikan terhadap Pengungkapan Corporate Social Responsibility. Ukuran Perusahaan berpengaruh negatif dan tidak signifikan terhadap Pengungkapan Corporate Social Responsibility. Pada hasil penelitian hipotesis Corporate Financial Performace mampu memperkuat pengaruh Corporate Governance (Kepemilikan manajerial, Kepemilikan Institusional, Komite Audit, dan Komisaris Independen), Financial Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility.
PENGARUH PEMANFAATAN SISTEM INFORMASI KEUANGAN DAERAH, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Labuhan Batu Utara) Septony B. Siahaan; Arthur Simanjuntak
JURNAL MANAJEMEN Jurnal Manajemen Volume 6 Nomor 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan sistem informasi keuangan daerah, pemahaman standar akuntansi pemerintahan dan sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Labuhan Batu Utara. Data dalam penelitian ini menggunakan data primer yang diperoleh dari kepala dan staf BPKAD di Kabupaten Labuhan Batu Utara. Metode penentuan sampel menggunakan metode convenience sample. Data diolah dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pemanfaatan sistem informasi keuangan daerah, pemahaman standar akuntansi pemerintahan dan sistem pengendalian internal pemerintah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Labuhan Batu Utara.
PERAN AUDIT REPORT LAG SEBAGAI VARIABEL MEDIASI FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Septony B Siahaan; Arthur Simanjuntak
JURNAL MANAJEMEN Jurnal Manajemen Volume 6 Nomor 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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

Abstract

Tujuan dari penelitan untuk mengetahui dan menganalisis peran audit lag sebagai variabel mediasi faktor-faktor yang mempengaruhi kualitas audit (Studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Jenis data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan perusahaan manufaktur yang diperoleh dari www.idnfinancial.com. Penelitian ini menggunakan teknik analisis deskriptif dan analisis regresi linier berganda dengan teknik purposive sampling. Hasil penelitian menunjukkan bahwa secara simultan opini going concern, audit tenure dan ukuran Kantor Akuntan Publik berpengaruh positif signifikan terhadap kualitas audit. Secara parsial audit tenure berpengaruh langsung terhadap kualitas audit, sedangkan opini going concern dan ukuran Kantor Akuntan Publik berpengaruh terhadap kualitas audit melalui audit report lag.
Co-Authors Andriasan Sudarso Arison Nainggolan Astri Madonna Damanik Azizul Kholis, Azizul Bonia Ayunita Rumapea Brilliant Handyman Manalu Christina V Situmorang Christina Verawaty Situmorang Christina Verawaty Situmorang Christofer Parmahan Sibarani Deby Tobing Dennys Paulus Parlindungan Damanik Dennys Paulus Parlindungan Damanik Depi Erosna Br Tarigan Dewi Delima Hutagalung Dimita Hemalli Premasari Purba Doli Hasibuan Dona Pasaribu Duma M Elisabeth Duma M. Elisabeth Duma Megaria Elisabeth Duma Megaria Elisabeth Duma Megaria Elisabeth Duma Rachel Situmorang Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Elvie Maria Emiya Sri Hagana Br Brahmana Endi Juli Anto Enjelina Patrisya Uli Br Sitorus Eva Gloria Rajagukguk Eviyanti N. Purba Faido M.P. Simanjuntak Fanny Kristina Siregar Farida Sagala Gelar Pandu Raharjo Goh, Thomas Sumarsan Gortap Lumbantoruan Gracesiela Y Simanjuntak GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Harimukti Wandebori Henry Henry Heri Nadeak Herlina Risnawati Sitorus Idaman Sagita Lumbangaol Ivo Maelina Silitonga Ivo Maelina Silitonga Ivo Silitonga Jamaluddin Januardi Mesakh Jeremia Siregar Jeudi A.T.P. Sianturi Jeudi A.T.P. Sianturi Jimmy F. Naibaho Juni Elisa Sari Ginting Junika Napitupulu Lamria Sagala Lamria Sagala Leni Natalia Siagian Lince R. Panataria Margaretha Marini Sinaga May Sartika Tarigan Maylinda Primadanik Melanthon Rumapea Meliati Meliati Melinda Br Pasaribu Mitha Christina Ginting Mitha Christina Ginting Muhammad Isa Alamsyahbana Mulatua P Silalahi Mulatua P. Silalahi Mulatua Silalahi Naomi Febrianti Siringoringo Nindy L Simanullang Novi Darmayanti Purnama Sari Br Sinulingga PUTRI JESICA SITORUS Rasmulia Sembiring Ratih S. Panjaitan Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih Rio Juanda Putra Saragih Robinhot Gultom SAGALA, FARIDA Sahala Purba, Sahala Selvina Dwi Putri Septoni B Siahaan Septony B. Siahaan Septony B. Siahaan Septony B. Siahaan Siahaan, Septony B Sianipar, Martin Yehezkiel Simbolon, Lolyta Damora Siti Normi Situmorang, Christina Verawaty Syaharman Syaharman Thomas Sumarsan Thomas Sumarsan Goh Tiur Rajagukguk Tri Darma Sipayung Vebina N. Br. Sembiring Victor Victor Vinsensia Ratna Laia Vivi Valensya Br Karo Welly, Yerisma Wesly A Simanjuntak Wesly A. Simanjuntak Wesly Andri Simanjuntak Yosephine Natalita Sembiring Yosephine Sembiring Zahri Fadli