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All Journal Jurnal Wira Ekonomi Mikroskil JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi International Journal of Public Budgeting, Accounting and Finance Procuratio : Jurnal Ilmiah Manajemen Jurnal Akademi Akuntansi (JAA) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Berdaya Mandiri Indonesian Community Journal Jurnal Pengabdian Pada Masyarakat METHABDI
Wailan An, Evi Juita
Universitas Mikroskil
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Pengaruh Pendapatan dan Beban terhadap Beban Pajak dengan Earning Before Interest and Tax sebagai Variabel Intervening Suriani Ginting; Sonya Enda Natasha S. Pandia; Evi Juita Wailan'An
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.v7i2.5725

Abstract

Tax expense is the aggregate amount of current tax expense and deferred tax expense which is calculated on accounting profit recognized in one period. This study aims to determine and analyze the effect of revenue and expenses on the tax expense with Earnings Before Income and Tax (EBIT) as an intervening in consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population of the study was 54 consumer goods companies with purposive sampling method obtained a total sample of 24 companies and 120 observations. Methods Data analysis uses multiple linear regression analysis and path analysis by testing the classical assumptions first. The results of the study show that EBIT is able to mediate the effect of  Rvenue  on Tax  Expense on Consumer Goods companies listed on the Indonesia Stock Exchange for the 2015-2019 Period but EBIT is not able to mediate the Effect of Expenses on Tax Expense  on Consumer Goods Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period
Pelatihan Penggunaan Accounting Software untuk Meningkatkan Kompetensi Siswa di SMA Sisingamangaraja Tanjung Balai Sulia; Evi Juita Wailan' An; Anita Tarihoran
I-Com: Indonesian Community Journal Vol 2 No 3 (2022): I-Com: Indonesian Community Journal (Desember 2022)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.456 KB) | DOI: 10.33379/icom.v2i3.1688

Abstract

Tujuan dari kegiatan ini yaitu untuk meningkatkan kompetensi siswa di SMA Sisingamangaraja Tanjung Balai. Melalui kegiatan pengabdian ini diharapkan dapat meningkatkan kemampuan siswa dalam penggunaan Accounting Software khususnya Accurate versi 5 dalam menghasilkan laporan keuangan serta dapat menjalin kemitraan antara Universitas Mikroskil dengan SMA Sisingamangaraja Tanjung Balai. Pelatihan dilaksanakan selama 4 dari tanggal 14 sampai dengan 17 Maret 2022 dengan jumlah peserta 66 orang, menggunakan Google Meet, yang dimulai dari perkenalan tim pengabdian, penyelesaian pre test, pembuatan database menggunakan basic setup kemudian praktik langsung penyelesaian studi kasus menggunakan software accurate yaitu khusus perusahaan dagang. Kegiatan diskusi dengan pemateri dilakukan oleh para peserta secara antusias. Semoga dengan dilaksanakannya kegiatan ini dapat  memperlancar proses pembelajaran di SMA Sisingamangaraja Tanjung Balai.
Peran Teknologi Informasi, Pemahaman Akuntansi Dan Kuantitas Kredit Dalam Menghasilkan Laporan Keuangan Berkualitas Evi Juita Wailan' An
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1485

Abstract

This research aimed to determine and analyze the influence of Information Technology, credit quantity and Accounting Comprehension in Producing a quality financial statement for Ministry of Micro, Small and Medium Enterprises in Medan City. The sampling method used in this research is simple random sampling. The total of the population in this research are 100 Ministry of Micro, Small and Medium Enterprises in Medan City. Research type used in this research is quantitative by testing the two-stage approach. The results of the analysis show that the Information Technology,and credit quantity has positive effect on quality financial statement. Accounting Comprehension not effect on quality financial statement.
Return Saham Sebagai Respon Dari Perubahan Tarif PPh Badan Dengan Liabilitas Pajak Tangguhan Sebagai Variabel Intervening Sonya Enda Natasha S Pandia; Evi Juita Wailan’An
Jurnal Wira Ekonomi Mikroskil Vol 13, No 1 (2023): Volume 13 Nomor 1 Edisi April 2023
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v13i1.955

Abstract

This research aims to determine and analyze the affect of changes in company tax rate on Stock Return using deferred tax expense as intervening variable at Property, Real Estate and Construction Companies listed in Indonesia Stock Exchange period 2018-2021. The population in this research amounted to 64 companies.The sampling method used purposive sampling method and obtained 13 sample. The data analysis technique used is quantitative analysis using the classic assumption test and path analysis with the IBM SPSS 25. The result of analysis shows that simultaneously changes in company tax rate no significant effect on deferred tax expense. Partially, changes in company tax rate no significant effect on deferred tax expense. While changes in company tax rate and using deferred tax expense rate no significant effect on stock return. Partially changes in company tax rate and using deferred tax expense rate no significant effect on stock return. The results of the track analysis show that the existence of deferred tax expense rate variables is able to intervening influence of deferred tax expense to stock return.  
Peran Tax Avoidance Dalam Mengintervening Growth Opportunity, Leverage, Firm Size, dan Profitability Terhadap Cash Holding Evi Juita Wailan' An; Sonya Enda Natasha S. Pandia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.884

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis peran Tax Avoidance dalam Mengintervening Growth Opportunity, Leverage, Firm Size dan Profitability terhadap Cash holding. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 96 jumlah pengamatan. Data penelitian diperoleh dari laporan keuangan perusahaan Consumer Goods yang terdaftar di BEI periode 2017 sampai dengan 2020. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan melakukan pengujian asumsi klasik dan analisis jalur yang menggunakan dua persamaan regresi linier berganda untuk mengukur pengaruh langsung dan tidak langsung. Hasil analisis hipotesis pertama menunjukkan bahwa secara simultan dan secara parsial Growth opportunity, leverage, firm size dan profitability tidak berpengaruh terhadap tax avoidance. Sedangkan untuk hipotesis kedua Growth opportunity, leverage, firm size, profitability dan tax avoidance berpengaru secara simultan terhadap cash holding, dan secara parsial leverage, firm size berpengaruh terhadap cash holding sedangkan untuk growth opportunity, profitability dan tax avoidance tidak berpengaruh terhadap cash holding.
Tingkat Agresivitas Pajak Sebelum dan Pada Saat Pandemi Covid-19 Pada Perusahaan Farmasi di Indonesia dan Malaysia yang Dimoderasi Kinerja Keuangan Perusahaan Pandia, Sonya Enda Natasha S; Wailan' An, Evi Juita
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1451

Abstract

This study aims to examine and analyze the effect of Inventory Intensity, Capital Intensity, Sales Growth and the Audit Committee on Tax Aggressiveness during the Pandemic in Indonesia and Malaysia and to determine the level of corporate tax aggressiveness that occurred during the Covid-19 pandemic in both countries with an observation period. is from 2019 to 2020. The population in this study is a Manufacturing company in the Consumer Goods Industry sector with a Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange during the 2019-2020 period which operates 9 companies, and also a Health Care Sector company with a Pharmaceuticals Sub-Sector listed on the Malaysia Stock Exchange during the 2019 period. - 2020 which re-opens 6 companies. The sampling technique used in this study is the saturated sample. Simultaneously, Inventory Intensity, Capital Intensity, Sales Growth, and the Audit Committee have no effect on Tax Aggressiveness both in Indonesia and Malaysia before and during the COVID-19 pandemic, because tax aggressiveness is carried out by the company in accordance with the company's management planning, not because it is based on national economic conditions. Partially, Inventory Intensity, Capital Intensity, Sales Growth, Audit Committee have no effect on Tax Aggressiveness for the companies studied on the Indonesia Stock Exchange, while in Bursa Malaysia Inventory Intensity has no effect on Tax Aggressiveness, for Capital Intensity, Sales Growth, the Audit Committee has no effect on Tax Aggressiveness
Peran Teknologi Informasi, Pemahaman Akuntansi Dan Kuantitas Kredit Dalam Menghasilkan Laporan Keuangan Berkualitas Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1485

Abstract

This research aimed to determine and analyze the influence of Information Technology, credit quantity and Accounting Comprehension in Producing a quality financial statement for Ministry of Micro, Small and Medium Enterprises in Medan City. The sampling method used in this research is simple random sampling. The total of the population in this research are 100 Ministry of Micro, Small and Medium Enterprises in Medan City. Research type used in this research is quantitative by testing the two-stage approach. The results of the analysis show that the Information Technology,and credit quantity has positive effect on quality financial statement. Accounting Comprehension not effect on quality financial statement.
PELATIHAN PENGGUNAAN ACCOUNTING SOFTWARE DALAM MENGELOLA INFORMASI KEUANGAN PADA SMK ERA UTAMA PANCUR BATU Enda Natasha S Pandia, Sonya; Juita Wailan’ An, Evi; Salsabila, Zulpa
Jurnal Berdaya Mandiri Vol. 5 No. 3 (2023): JURNAL BERDAYA MANDIRI (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v5i3.5433

Abstract

The impact of technology in the world of education, especially in the field of accounting. Advances in Information Technology (IT) have an impact on the application and development of accounting science. The emergence of terms such as ebusiness and enterprise systems shows that the world of accounting will become increasingly complex, not just managing journals and preparing financial reports. The role of an accountant can cover three areas, namely designer, user and examiner. Therefore, vocational schools in the field of accounting need to have up-to-date knowledge regarding IT developments in accounting. Pantia PkM conducted a survey, the results found partner problems, namely, the need to improve the abilities and skills of Era Utama Pancur Batu Vocational School students in using IT and required knowledge sharing activities related to transaction management activities to producing financial reports using Accurate Software. Based on this problem, the solution given is to carry out community service activities (PkM) in the form of training in the form of workshops on using the Accurate 5 application. The aim of this PkM is to increase students' information technology knowledge and abilities in operating the Accurate Version 5 application. keyword: Accurate Software; accounting; Financial Information;
PELATIHAN PERHITUNGAN BREAK EVEN POINT BAGI USAHA TANAMAN HIDROPONIK Br. Ginting, Suriani; Pandia, Sonya Enda Natasha S.; Wailan’An, Evi Juita
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp94-98

Abstract

Hydroponics is soilless plant cultivation which develops plants by providing the nutrients needed by the plants given in the water supply. The purpose of this Break Even Point Calculation (BEP) training is to help Berdikari Farm to conduct financial analysis in determining sales units to achieve BEP. (break even point). This training will also be useful in planning to determine profit. The stages of implementing Community Service activities are carried out with the stages of conducting training through the stages of identifying needs, presenting material, discussing and asking questions. . The results of the achievement of the community service program that has been implemented is that this training activity as a whole received a very good response from Berdikari Farm, especially in terms of carrying out a break-even analysis so that through this activity Berdikari Farm can plan a minimum amount of sales so as not to experience a loss.
Digital accounting based on SAK-ETAP: financial reporting quality as a moderating variable Evi Juita Wailan' An; Sonya Enda Natasha S Pandia
Jurnal Akademi Akuntansi Vol. 7 No. 4 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i4.36401

Abstract

Purpose: This study aims to determine whether the role of information technology and credit quantity influences the presentation of quality financial statements, with the understanding of SAK-ETAP as a moderating variable in creative businesses in Medan City. Methodology/approach: The data analysis method used is a reflective construct approach with the SmartPLS 3.0 application. Findings: The results show that the role of information technology significantly affects the presentation of quality financial statements, while credit quantity does not. The understanding of SAK-ETAP does not moderate the relationship between information technology and credit quantity with the quality of financial statement presentation. Practical and Theoretical contribution/Originality: UMKM need to recognize the importance of good record-keeping and reporting systems, which may require combining accounting training and the use of accounting software. Theoretically, this study enriches accounting literature by highlighting the limitations of SAK-ETAP understanding in moderating the relationship between credit and report quality, encouraging further research in this field. Research Limitation: This study's limitations include the variation in individuals' understanding of SAK-ETAP, with the majority of the sample having no knowledge of SAK-ETAP at all. This affected the research results, making it difficult for the researcher to consistently measure the impact of such understanding.
Co-Authors Agustina - AGUSTINA - Anita Tarihoran Br. Ginting, Suriani Enda Natasha S Pandia, Sonya Irwanto - Jenny, Jenny Loman, Devina Mie Mie Mie Mie Pandia, Sonya Enda Natasha S Pandia, Sonya Enda Natasha S. Riny, Riny S Pandia, Sonya Enda Natasha Salsabila, Zulpa Sihombing, Jenifer Shara Sonya Enda Natasha S Pandia Sonya Enda Natasha S Pandia Steven Sia Sulia - Sulia Sulia Suriani Ginting