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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Paedagoria : Jurnal Kajian, Penelitian dan Pengembangan Kependidikan Owner : Riset dan Jurnal Akuntansi Ensiklopedia Education Review International Journal of Religious and Cultural Studies SIASAT Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) International Journal Reglement & Society (IJRS) Accounting and Business Journal Economics and Digital Business Review Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Kewarganegaraan Bisnis Net : Jurnal Ekonomi dan Bisnis Britain International of Humanities and Social Sciences (BIoHS) Journal EKONOMIKA45 International Journal of Humanities Education and Social Sciences Jurnal Akuntansi, Manajemen dan Bisnis Digital The International Conference on Education, Social Sciences and Technology (ICESST) International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Economic, Technology and Social Sciences (Injects) E-JURNAL AKUNTANSI International Journal of Society and Law Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Perpajakan
Ramadhan, Puja Rizqy
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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The Antecedent: The Role Of Earnings Management In A Manufacturing Company M Firza alpi; Nasrul Kahfi Lubis; Puja Rizqy Ramadhan
International Journal Reglement & Society (IJRS) Vol 3, No 2 (2022): May - August
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i2.227

Abstract

This study aims to examine and analyze the effect of tax planning, Net Profit Margin and deferred tax assets on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017 - 2019 period. The population used in this study were 51 manufacturing companies. listed on the Indonesia Stock Exchange, while the samples taken were 13 manufacturing companies using purposive sampling. The independent variable used in this research is Earnings Management and the dependent variable is Tax Planning, Net Profit Margin and Deferred Tax Assets. This study uses an associative approach. The type of data in this research is quantitative. The data analysis technique in this research is using Descriptive Statistical Analysis, Simple Linear Regression analysis, classical assumption test, hypothesis test, and Coefficient of Determination. The results of this study indicate that tax planning has a positive and significant effect on earnings management. Net Profit Margin has a positive and insignificant effect on earnings management. Deferred tax assets have a negative and significant effect on earnings management. Tax planning, Net Profit Margin, Deferred Tax Assets have a significant effect on earnings management together
The Effect of Changes in the Value of Conventional Interbank Transfers and Digital Banks in Technological Development Fitri Kumala Sari; Yossy Fadly; Puja Rizqy Ramadhan
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 4 No 2 (2022): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biohs.v4i2.653

Abstract

The digital revolution in the last decade has drastically changed the transaction behavior of economic agents. Consumption patterns are shifting to shopping on digital platforms and demanding an all-in-one payment method. From 2014 to 2021, Bank Indonesia noted that Indonesia experienced an increase in income. Even during the COVID-19 pandemic, many startups in Indonesia played a role in helping Indonesia's economic activities and stabilizing people's incomes. In addition, Bank Indonesia also helps Conventional Banks to compete with Startups that have become Digital Banks by creating an Open-Banking-based BI-Fast program. This program also helps Retail UMKM make it easier for the community to make payments at a cost of IDR 2500.
Enhance Transparency Accounting Information As a Sipp Application And Case Financial Application In Presenting The Financial Statements of Case in The Environment of Religious Jurisdictions Theresia Atika Sari Br. Ginting; Rahima Br Purba; Puja Rizqy Ramadhan
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 4 No 2 (2022): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biohs.v4i2.689

Abstract

Today, along with the times, we are required to be able to adapt to the rapid development of information technology, where every activity or job is made easier by the emergence of various digital-based systems or applications that uphold the principles of effectiveness, and efficiency and modernity. So that now various agencies both from government, private sector, and others continue to innovate in the use of technology to facilitate work while still paying attention to the accuracy of results and ease of work supervision, this aims to improve the quality of employee performance and achieve the agency's goals. Initially, the implementation of case financial administration activities within the Religious Courts was still carried out manually. By the cashier as a duty supervisor, each financial transaction is recorded in the Root Financial Master Book according to the registered case number. The recording of each transaction is carried out on a cash basis. The cashier will record the income from the down-payment of incoming cases and incur costs related to the case process such as processing fees, non-tax state income (PNBP), notification of summons to the Plaintiff/Applicant/Defendant/Respondent, notification of notification, local inspection (decent), editorial staff stamp duty and others, or make a return of the remaining down payment to the parties whose case has been decided in the trial. Considering that the recording activities are related to the registration of incoming cases, trial activities, the existence of cases that have been dropped as well as daily transactions that are handed over to each Treasurer and Bailiff. Likewise, when presenting case financial reports, journaling is done manually which is of course quite time-consuming and prone to recording errors. As the Case, Tracking Information System (SIPP) application, which is further complemented by the Badilag Case Financial Application, enables the management of case financial administration and reporting to be carried out effectively, efficiently, and transparently. The way it works is by inputting every case financial transaction into the SIPP, the data is directly integrated with the e-Financial application
ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN KSP.YOGA SOLAFIDE MANDIRI MEDAN Windi Anggreny BR Sitompul; Yossi Fadly; Puja Rizqy Ramadhan
Ensiklopedia Education Review Vol 4, No 1 (2022): Volume 4 No 1 April 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v4i1.1316

Abstract

The problems in this study is whether the company's performance KSP.Yoga Solafide Mandiri has increased in the last five periods, namely the year 2015 to 2019 in terms of the financial statements. Purposes of conducting research is to determine the performance of the KSP.Yoga Solafide Mandiri seen from lUfuidity ratio, solvency ratios, activity ratios and profitability ratios. This type of research is based on the level of explanation namely descriptive study or re.search that aims to determine the performance of the financial .statements KSP.Yoga Solafide Mandiri with the use of financial ratio analysis. Ihe data used in this study are primary data in the form of financial statements information that consists of the Balance Sheet and Income Statement last five accounting. Calculating the financial ratios subsequently explained with informative sentence. The results showed that the financial condition KSP.Yoga Solafide Mandiri during 2015 through 2019 relatively well. This is due to the ability and a good performance management particularly in accounts receivable turnover, ability to achieve Ihe sales target, foresight to make consumer installment bills.Keywords: Financial Statements, Liquidity Ratios, Ratio Solvency, Activity Ratios, Profitability Ratio.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI Willi Matulesi Sibarani; Rahima Boru Purba; Puja Rizqy Ramadhan
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1370

Abstract

Conceptually, the tax avoidance scheme is actually legal or legal because it does not violate tax provisions. Although basically there is a tax avoidance practice that is considered legal or does not deviate from the law, this practice can still harm the state. This study aims to determine the effect of profitability, leverage, and liquidity on tax avoidance in manufacturing companies on the Indonesia Stock Exchange for the 2018-2020 period. This research is a type of associative research. The population in this study are manufacturing companies in the various industrial sectors on the Indonesia Stock Exchange for the 2018-2020 period with a total of 52 companies with a sample of 12 companies. The sampling technique is purposive sampling. The data collection technique uses documentation from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis used is using panel data regression analysis which was tested with the F test and t test, with a significant level of 5%. The results of this study indicate that profitability and liquidity have a negative effect on tax avoidance, while leverage has no effect on tax avoidance. This research is expected to help academics and further researchers as a reference material.    Keywords: Tax Avoidance, Liquidity, Leverage, Profitability.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. INDOFOOD SUKSES MAKMUR TBK Danayanti Manik; Yossi Fadliy; Puja Rizqy Ramadhan
Ensiklopedia Education Review Vol 4, No 1 (2022): Volume 4 No 1 April 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v4i1.1309

Abstract

This study aims to analyze the profitability ratios, liquidity ratios, solvency ratios and activity ratios at PT. Indofood Sukses Makmur Tbk, this type of research is qualitative and uses secondary data in the form of financial reports for 2016 – 2020. The results show that the profitability ratios (NPM, ROA and ROE) are below industry standards. CR liquidity ratios are below industry standards. and QR is above the industry standard. The solvency ratio of DAR is above the industry standard and the DER ratio is below the industry standard. Activity ratio The receivables turnover ratio is below the industry standard and the working capital turnover ratio is below the industry standard.Keywords: Profability, Liquidity, Slovability, Activity.
The Effect of Intellectual Intelligence and Learning Behavior on Accounting Understanding in Accounting Students of Medan State University M. Doli Indra Nst; Anggi Pratama Nasution; Puja Rizqy Ramadhan
Budapest International Research and Critics in Linguistics and Education (BirLE) Journal Vol 5, No 4 (2022): Budapest International Research and Critics in Linguistics and Education, Novemb
Publisher : BIRCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birle.v5i4.7163

Abstract

This research is based on determine or empirical testing of intellectual intelligence and learning behavior towards the understanding of accounting. The method of this research is the survey method with a questionnaire by taking a sample of 83 students at the Medan State University. The method used in this study was purposive sampling. This research used data analysis method with SPSS software. The results of the study used multiple linear regression analysis showed that emotional intelligence and learning behavior had a significant effect on the understanding of accounting.
Stepping Ahead from Agency and Stewardship Theory: An Islamic Perspective Puja Rizqy Ramadhan
International Journal of Religious and Cultural Studies Vol 4 No 2 (2022): International Journal of Religious and Cultural Studies (October 2022-March 2023)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.10.04

Abstract

This paper seeks to review the relevance of Agency Theory and Stewardship Theory in uncovering the reality of public sector organizations, where at the same time Islam as a source of value has a unique perspective in providing views and other possibilities on organizational behavior in the public sector. This paper uses a qualitative design with literature-review approach. Through an Islamic perspective, organizations are not seen only as a fulfillment of the economic desires of their actors as in Agency Theory, nor are they seen as a container of personal achievement as described in Stewardship Theory. Islam prioritizes the value of divinity and humanity as its foundation. This then has an impact on the attitude of the actors who are oriented towards providing the greatest benefit to fellow human beings so that in the end it will have positive implications in the context of society in general.
Analysis Of The Influence Of Company Size And Corporate Governance Mechanism On Profit In Consumer Sector Manufacturing Companies Listed On The Indonesia Stock Exchange Diandra Soraya; Puja Rizqy Ramadhan; Mika Debora Br. Barus
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 4 No 3 (2022): Britain International of Humanities and Social Sciences, October
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biohs.v4i3.763

Abstract

The purpose of this research is to provide empirical evidence of the affect of firm’s size, and corporate governance mechanisms on earnings. Firms size was measure by natural logaritma of net sales, and corporate governance mechanisms were measure by three variabels (composition of independent board commisioner, audit quality were measure by industry specialize audit firm, and composition of audit committee). Earnings was measure by net profit. The population of this research is 36 companies in the manufacturing firms focusly consumntion sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from manufacturing companies’ financial statement for the period of 2018 to 2020. Based on purposive sampling method, there are 16 samples. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that firm size and composition of independent board commisioner have positive significant relationships with earnings and then simultaneously firm size and corporate governance mechanism have significant relationship with earning. Variable Auditors’ industry spesialization and composition of audit committee have no significant relationship with earnings.
An Effect of Budget Participation and Information Asymetries Budgetary Slack Study at PT. Alfa Scorpio Gatot Subroto Medan Rut Masidas Sibarani; Mika Debora Br Barus; Puja Rizqy Ramadhan
SIASAT Vol. 7 No. 4 (2022): Siasat Journal, October
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/siasat.v7i4.135

Abstract

This study aims to determine the effect of budgetary participation on budgetary slack, the effect of information asymmetry on budgetary slack, the effect of budgetary participation and information asymmetry on budgetary slack at PT. ALFA SCORPII GATOT SUBROTO MEDAN. The object of research is the manager and staff of 32 people who are involved in budget preparation. The data collection method in this study used a questionnaire. The analysis technique used is multiple linear regression. The results of this study indicate that based on the results of the F test, it is known that budgetary participation and information asymmetry simultaneously have a significant effect on budgetary slack. Budget participation has a significant effect on budgetary slack. Information asymmetry has a significant effect on budgetary slack.
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba Ammy, Baihaqi Anggi Pratama Nasution Banjarnahor, Iman Cahyudi Danayanti Manik Dedy Husrizal Syah, Dedy Husrizal Diandra Soraya Dito Aditia Darma Nasution Erlina Erlina Fahrum Nisa Feronika Perangin-angin Fitri Kumala Sari Fitri Yani Panggabean Jesika Dhea Viranda Lubis, Nasrul Kahfi M. Doli Indra Nasution M. Doli Indra Nst Mika Debora Br Barus Muhammad Firza Alpi, Muhammad Firza Muhammad Ishak Nia Pratiwi Lubis Nia Pratiwi Lubis Pratiwi, Shella Rapat Piter Sony Hutauruk Rika Surianto Zalukhu Rut Masidas Sibarani Shella Pratiwi Shella Pratiwi Soulthan Saladin Batubara Sri Wulan Sri Wulan Suci Pratiwi Suwarno Suwarno Syifani Ashira Theresia Atika Sari Br. Ginting Tripriyono, Agus Willi Matulesi Sibarani Windi Anggreny BR Sitompul Wulandari, Pristy Yossi Fadliy Yossi Fadly Zuhdi Zakwan