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All Journal SULTANIST: Jurnal Manajemen dan Keuangan ATESTASI : Jurnal Ilmiah Akuntansi Community Engagement and Emergence Journal (CEEJ) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi EKONOMIKA45 Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa
Christnova Hasugian
Universitas HKBP Nommensen
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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DETERMINANTS OF FINANCIAL DISTRESS IN PROPERTY SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE Manatap Berliana Lumban Gaol; Hicca Maria Gandi Putri Aruan; Christnova Hasugian; Rizki Christian Sipayung; Julita Fransiska Hutagalung
SULTANIST: Jurnal Manajemen dan Keuangan Vol 11, No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v11i2.511

Abstract

Studi ini menggali faktor-faktor penentu financial distress pada perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI), dengan memanfaatkan wawasan para pakar industri. Penelitian ini menggunakan desain penelitian kualitatif yang bertujuan untuk memperoleh pemahaman mendalam mengenai faktor-faktor penentu financial distress pada perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI). pesertanya terdiri dari perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI), seperti PT Lippo Karawaci Tbk, PT Ciputra Development Tbk, dan PT Alam Sutera Realty Tbk. Melalui tema-tema seperti utang yang berlebihan dan struktur keuangan, siklus ekonomi dan permintaan pasar, serta perubahan peraturan dan kompleksitas hukum, penelitian ini mengungkap faktor-faktor rumit yang membentuk kesulitan keuangan. Wawasan ini memberikan perspektif yang terinformasi kepada para pemangku kepentingan untuk mendukung sektor ini dalam menghadapi kerentanan, dan memandu pengambilan keputusan demi stabilitas dan kesejahteraan sektor properti BEI. Kesimpulannya, studi yang menggali faktor-faktor penentu kesulitan keuangan (financial distress) pada perusahaan-perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI) telah memberikan wawasan yang sangat penting untuk memahami seluk-beluk industri yang dinamis ini. Melalui sudut pandang para ahli yang mendalami bidang ini, beberapa tema penting telah muncul, masing-masing menawarkan lapisan pemahaman yang berbeda terhadap kompleksitas dinamika kesulitan keuangan.This study delves into the determinants of financial distress in property sector companies listed on the Indonesia Stock Exchange (IDX), drawing insights from industry experts. This study employs a qualitative research design, aiming to gain an in-depth understanding of the determinants of financial distress in property sector companies listed on the Indonesia Stock Exchange (IDX). the participants consist of property sector companies listed on the Indonesia Stock Exchange (IDX), such as PT Lippo Karawaci Tbk, PT Ciputra Development Tbk, and PT Alam Sutera Realty Tbk. Through themes like debt overleverage and financial structure, economic cycles and market demand, as well as regulatory changes and legal complexities, the research reveals the intricate factors shaping financial distress. These insights provide stakeholders with informed perspectives to bolster the sector against vulnerabilities, guiding decisions for stability and prosperity within the IDX property sector. In conclusion, the study delving into the determinants of financial distress among property sector companies listed on the Indonesia Stock Exchange (IDX) has illuminated a panorama of insights crucial for understanding the intricacies of this dynamic industry. Through the lenses of experts deeply immersed in the field, several pivotal themes have emerged, each offering a distinct layer of understanding into the complexities of financial distress dynamics.
Optimalisasi Pengelolaan Usaha Bagi Pelaku UMKM Ikan Asin Bu Kaya Di Lingkungan VIII Kelurahan Belawan Bahari Kecamatan Medan Belawan Christnova Hasugian; Mangasa Sinurat; Hamonangan Siallagan
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 2 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v5i2.5587

Abstract

Kegiatan PKM ini dilaksanakan telah berlangsung dengan baik untuk mewujudkan peran perguruan tinggi dalam memberi pemikiran serta memotivasi masyarakat pengusaha ikan asin di Lingkungan VIII Kelurahan Belawan Bahari, Kecamatan Medan Belawan. Keberadaan pengusaha UMKM ikan asin di Kelurahan Belawan Bahari telah memiliki peran penting dalam mensuplai ikan asin sesuai kebutuhan masyarakat di Kecamatan Medan Belawan, bahkan sampai ke kota Medan dan kota lainnya. Akan tetapi para pengusaha belum mampu mengoptimalkan pengelolaan usaha baik dari segi; pemasaran digital, keterampilan Sumber Daya Manusia, kemampuan penyusunan laporan keuangan, dan pemahaman pemenuhan aturan hukum dalam mendukung legalitas berusaha Untuk menjalankan bisnis dengan sukses dan menghindari masalah keuangan di masa mendatang, perencanaan awal sangat penting untuk pengelolaan keuangan. Kegiatan pengabdian masyarakat melalui pelatihan ini telah menghapus perspektif dan pengetahuan sebelumnya yang menganggap penyusunan laporan keuangan tidak terlalu perlu dan tidak bermanfaat. Kegiatan PKM ini bertujuan untuk meningkatkan pengetahuan, pemahaman pengusaha, mengenai pengelolaan usaha ikan asin Bu Kaya Membantu proses pencatatan transaksi keuangan (pembukuan) secara sederhana. Menguraikan aspek hukum berkaitan dengan perijinan usaha, perlindungan konsumen, dan Hak Atas Kekayaan Intelektual (HAKI).
Pelatihan Pencatatan Keuangan Untuk UMKM CV Leo Ulos Di Pematang Siantar Hamonangan Siallagan; Rimbun CD Sidabutar; Christnova Hasugian
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 2 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v5i2.5588

Abstract

Kegiatan yang mengabdikan diri kepada masyarakat dengan memberikan pelatihan pencatatan keuangan berjalan dengan baik serta mampu menghitung harga pokok pesanan. Pemaparan materi yang telah dilakukan meningkatkan pemahaman peserta tentang pencatatan keuangan dan kegunaannya. Jika perusahaan ingin mencapai tujuan mereka, mereka harus dididik tentang cara membuat laporan keuangannya. Untuk menjalankan bisnis dengan sukses dan menghindari masalah keuangan di masa mendatang, perencanaan awal sangat penting untuk pengelolaan keuangan. Kegiatan pengabdian masyarakat melalui pelatihan ini telah menghapus perspektif dan pengetahuan sebelumnya yang menganggap penyusunan laporan keuangan tidak terlalu perlu dan tidak bermanfaat. Pelatihan ini dimaksudkan untuk membantu pemilik usaha dalam mengelola modal dengan lebih baik, mengolah bahan dan sumber daya dengan lebih baik, menentukan harga jual, dan memasarkan produk ke pasar yang lebih luas. Tujuan dari pelatihan ini adalah memberikan gambaran umum tentang pengertian dan tujuan pecatatan keuangan, bagaimana tahapan dalam menyusun/mencatat laporan keuangan serta memberikan gambaran umum menghitung harga pokok pesanan
Auditor Capability on the Effectiveness of Red Flags in Detecting Fraud in Public Accounting Firms in Medan City Magdalena Judika Br. Siringoringo; Christnova Hasugian; Sri Ida Royani Simanjuntak; Manatap Berliana Lumbangaol
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.921

Abstract

This study aims to analyze the effect of tenure, education, experience in detecting fraud and training in detecting fraud as independent variables on the effectiveness of red flags in detecting fraud as the dependent variable. The test analysis model uses SPSS. In this study, the authors distributed 42 questionnaires to auditors who worked at the Public Accounting Firm in Medan City which were distributed to 7 Public Accounting Firms. The results of this study indicate that partially tenure has no effect on detecting fraud, partially the level of education has a positive effect on detecting fraud, partially experience has a positive effect on detecting fraud, partially the level of education has a positive effect on detecting fraud.
Analisis Mekanisme Penyelenggara Kliring Lokal Manual Pada Kantor Perwakilan Bank Indonesia Provinsi Sumatera Utara Lamtiur Simamora; Ayu Lestari Gulo; Ayu Indah Lumban Gaol; Intan Angelina Gultom; Putri Yulia Br Sinambela; Christnova Hasugian; Hamonangan Siallagan
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1811

Abstract

The aim of this research is to determine the mechanism for implementing clearing at the Bank Indonesia Representative Office (KPW) of North Sumatra Province. In analyzing the data, the author used a qualitative data analysis method as a research method that explains descriptively the clearing implementation mechanism at the Bank Indonesia Representative Office, North Sumatra Province. Clearing as one of the payment and collection services for customers at the Bank Indonesia Representative Office of North Sumatra Province, in its implementation carries out the process of debit clearing activities. Based on the explanation of the existing clearing implementation mechanism and determined by the Bank Indonesia Representative Office of North Sumatra Province, it can be concluded that the clearing implementation mechanism implemented is in accordance with the systems and mechanisms of the Bank Indonesia National Clearing System (SKNBI) and has been well realized, so that the level the occurrence of mistakes or mistakes can be minimized. However, sometimes the clearing implementation experiences obstacles that hinder the clearing process. The obstacle in question is a disruption in connection with the national clearing organizer (Central BI Office) in carrying out online clearing because there are too many clearing participants carrying out online clearing. This has an impact on clearing activities which causes delays both in obtaining data and in sending clearing data.
Pengaruh Tabungan Dan Deposito Terhadap Rentabilitas (Studi Empiris Pada Perbankan Yang Terdaftar Di BEI Tahun 2020-2022) Winda Anastasya Butar Butar; Tessalonika Bertuah Sitorus; Laurensia Konstantia Ndruru; Veby Elfrida Hutapea; Christnova Hasugian; Hamonangan Siallagan
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1812

Abstract

This research was conducted to determine the effect of savings and deposits on profitability in banks listed on the Indonesia Stock Exchange in 2020-2022. In this research, the data used is secondary data, data obtained not from direct research on an object but data that is available on the IDX in the form of annual financial reports from the banking sector for the period 2020 - 2022, the appropriate sample for use is 7 banks. The formulation of the problem in this research is whether savings and deposits have an effect on profitability in banks listed on the Indonesia Stock Exchange from 2020 - 2022. The analysis technique used in this research is Purposive Random Sampling, namely a sampling technique based on selected groups according to characteristics. -special characteristics possessed by the sample. The results of the t test show that the independent variable, namely the deposit variable, has a significant influence on profitability, while the savings variable has no significant influence on profitability. Simultaneous test results show that savings and deposits together have a significant effect on profitability in banks listed on the Indonesia Stock Exchange from 2020-2022. The results of the coefficient of determination test show an Adjusted R Square value of 0.615, this means that 61.5% of the dependent variable can be explained by the independent variable, while the remaining 39.5% is explained by other factors not examined in this research.
Analisis Pengaruh Pembiayaan Surat Berharga Negara (SBN) Terhadap Tingkat Kemiskinan Indonesia: Masa Normal Dan Masa Pandemi Covid-19 (2020-2023) Greace Havana Tamba; Gideon Tarigan; Hendra Inbowo Simanjuntak; Viona Tasya Br Siahaan; Hamonangan Siallagan; Christnova Hasugian
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1813

Abstract

When the country is experiencing a fiscal deficit, especially during a crisis, the issuance of government bonds is considered a necessity, predominantly to finance productive sectors. This paper aims to analyze the effect of financing originating from Government Bonds (SBN) on poverty levels in Indonesia. The analysis is carried out over a period from normal times (2012- 2019) to the Covid-19 pandemic crisis (2020-2022). The method of this study is explanatory research through a quantitative approach and multiple linear regression in this study using SPSS 25. The findings from this study are that there has been an increase in SBN and government allocation on social assistance spending. Generally, social assistance policies have also proven effective in reducing the percentage of poverty in the entire community, especially rural communities, yet have not been able to reduce urban poverty. Meanwhile, at the time of Covid 19 Pandemic, the increase of SBN cannot automatically eradicate poverty, as the social assistance budget does not have a significant effect on the percentage of poverty in urban areas.
Co-Authors Aldian Syahputra Perangin Angin Almaura Andinna Br. Tarigan Amelia Marbun Anju Rayman Lumban Gaol Averia Sinaga Ayu Indah Lumban Gaol Ayu Lestari Gulo Berbi Canca Sitompul Celvin Fransiskus Nababan Daniel Purba E. Hamonangan Siallagan Elsa Elsita Khoerunisa Erna Anjelina Sinurat Eva Marlina Sianturi Febtri Basaria Marbun Feby Yosepha Lumban Gaol Frandy Swito Sitorus Gideon Tarigan Gracelli Panjaitan Greace Havana Tamba Gresi Lusina Br. Tobing Hamonangan Siallagan Hamonangan Siallagan Hanna Meilani Damanik Hendra Inbowo Simanjuntak Hendrik E.S Samosir Hesti Sitanggang Hicca Maria Gandi Putri Aruan Hotnida Ronauli Simanullang Intan Angelina Gultom Irma Manik Jesica Septiana Sidabutar Johan Putra Octavian Siahaan Juan Exsaudia Sihombing Julita Fransiska Hutagalung Lamtiur Simamora Laurensia Konstantia Ndruru Lili Permatasari Lisna Damanik Magdalena Judika Br. Siringoringo MANATAP BERLIANA LUMBAN GAOL Mangasa Sinurat Martin Luter Purba Meliana Manurung Melsy Nathania Daeli Naomi Hutajulu Nathalina Simanjuntak Novia Natalia Noviditha Sembiring Opsinar AT Aritonang Pita Artauli Sitorus Putri Five Zai Putri Yulia Br Sinambela Rahel Wina Sinaga Rimbun CD Sidabutar Rizki Christian Sipayung Rolinda Lumban Gaol Royen P Munthe Rukiah Natasya Sihite Ruth Marselina Sihombing Samuel Panjaitan Sri Ida Royani Simanjuntak Tessalonika Bertuah Sitorus Theresia Gultom Tiur Sitanggang Veby Elfrida Hutapea Viona Tasya Br Siahaan Winda Anastasya Butar Butar Yosep Lumbangaol Yuni Y Simanullang Zefanya Putri Sianipar