p-Index From 2021 - 2026
10.016
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management JURIKOM (Jurnal Riset Komputer) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik JURNAL LENTERA BISNIS Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan SIASAT Journal INFOKUM Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Research in Social Science and Humanities Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Akuntansi, Manajemen dan Bisnis Digital Formosa Journal of Social Sciences (FJSS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Proceeding of The International Conference on Economics and Business Asian Journal of Management Analytics Gemilang: Jurnal Manajemen dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi International Journal of Economic, Technology and Social Sciences (Injects) Journal of Management, Economic, and Accounting Journal of Economic and Business (JEB) JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences International Journal of Economics, Business and Innovation Research International Journal of Management, Economic and Accounting Journal of Finance Integration and Business Independence Indonesian Journal of Accounting and Financial Technology (CRYPTO) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Claim Missing Document
Check
Articles

PENGGUNAAN SISTEM TEKNOLOGI INFORMASI DALAM LAYANAN KEUANGAN DAN AKUNTANSI PERUSAHAAN PT TELKOM INDONESIA (PERSERO) TBK DALAM KONDISI PANDEMI COVID-19 DI KOTA MEDAN Muhammad Rifandy Perwanto; Mika Debora BR Barus; Rahima Boru Purba
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.v4i1.1382

Abstract

: In Indonesia, remote work and work outside the company is common nowadays. Almost all companies have to virtualize faster by delegating their employees to work remotely, facing many challenges that they must overcome in a short period of time.This study aims to determine the direction and impact of changes in the digitization of financial accounting processes related to the COVID-19 pandemic. The level of use of financial accounting programs in remote work and improvement of work organization, availability of internet platforms, identification of data security levels, definition of barriers that affect the boundaries of the digitization process and financial accounting programs that have been created. The study took part of 236 respondent-entrepreneur accounting. The survey considered 27 used. Related survey questions: software used in financial accounting companies, changes in use during the pandemic, ways to secure personal data, implementing remote work, barriers to making changes in financial accounting processes. Respondents' results showed that 78% of companies gave them online access to finance and accounting programs. More use public facilities (56%) than private facilities (44%). It should also be noted that in half of the cases studied, 76-100% of the employees of the surveyed companies received financial and accounting data online.Keywords: Information Technology Systems, corporate finance and accounting programs, the COVID-19 pandemic
ANALISA LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA INDUSTRI PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2016-2020 Ajie Rahman; Oktarini Khamilah; Rahima Boru Purba
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.v3i3.1373

Abstract

This study is aimed at analyzing cash flow statements to assess the financial performance of companies engaged in mining in 2016-2020. This type of research is descriptive quantitative research, the data used is secondary data, namely the cash flow statements of mining companies totaling 10 companies listed on the Indonesia Stock Exchange (IDX). The analytical technique. The method used is using the cash flow ratio by comparing each cash flow statement from each company engaged in the mining sector each year. Based on the cash flow ratio, it is concluded that the majority of mining companies have not have good performance. Of the five ratios, only the Cash Coverage Ratio is the most much can be achieved by mining companies. There are 6 (six) a company that has a good cash coverage ratio value (> 1), namely PT.Bukit Asam Tbk, PT. Mitra Investindo Tbk, PT. Timah Tbk, PT. Golden Eagle Energy Tbk, PT. Citatah Tbk, PT. Central Omega Resources Tbk. These six companies are considered have the ability of the company's operating cash flow to cover interest expenses company. Meanwhile, the value of the Fund Flow Coverage Ratio and the Total Debt Ratio which were in good criteria for 3 (three) consecutive years was only achieved by PT Bukit Asam Tbk. Likewise with the other five ratios, only two companies are consistent has a value above the standard during the three-year observation period, and only PT Bukit Asam Tbk consistently has a ratio above the standard of 7 (seven) current ratios cashKeywords: Statement of Cash Flows and Financial Performance.
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.
PENINGKATAN EFISIENSI ANGGARAN BIAYA PRODUKSI DALAM PENGAWASAN BIAYA PADA PT. LANGKAT NUSANTARA KEPONG Daniel Kelvin Parulian Simanjuntak; Puja Rizqi Ramadhan; Rahima Purba
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.v3i3.1375

Abstract

This research was conducted at PT. Langkat Nusantara Kepong, Where in this study discusses the improvement of the production cost budget planning procedure of PT. Langkat Nusantara Kepong is compiled by each plantation and then reviewed at the main office to ensure that the breakdown of production costs is correct. In general, the plant and technology division is assisted by other divisions in the big office to formulate the expected production amount in the year in question. Then the big office compiles guidelines on production estimation and sends these guidelines together with budget forms to each plantation as a basis for preparing production cost budgets. The plantation production cost budget is then reviewed and re-studied in the big office and coordinated with the administrator of each plantation before it is approved and approved by the company management. Because in preparing the production cost budget, the company uses standard costs. This is good because standard cost prices help companies plan and monitor production costs.Keywords: Budget Efficiency, Production Cost Control, Production Cost Breakdown
The Role of an Accountant in Detecting Corruption Haryono Umar; Rahima Br Purba; Siti Safaria; Welda Mudiar
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6555

Abstract

The increasing corruption has made Indonesia one of the countries in the red category (corrupt) globally. Corruption is an act to enrich oneself, other people, or corporations by violating the law or abusing authority the focus of this research is on the causes of fraud star corruption. The characteristics of corruption in Indonesia are very complex, abuse of power or authority, and not carried out with trust. Involving various elements from the government/private sector is the cause of fraud star corruption, this occurs in State/Regional Owned Enterprises (BUMN/D) and public officials from the center to the regions. This study discusses one of the contributions in fighting corruption in Indonesia, using a corruption detection model. To be free from the corruption epidemic in Indonesia, the introduction of the HU model consists of the variables lack of integrity (lack of integrity), opportunity (opportunity), pressure (pressure), rationalization (rationalization), and capability (capability) to give hope and get answers. The HU model proves that even the amount of pressure, the number of opportunities, the ease of justification, as well as a high position and authority will not encourage corruption if there is strong integrity. The result shows that the loss of integrity is the most dominant cause of people committing corruption. This study is also able to categorize agencies that are indicated as being corrupt (red), between indicated and not indicated (grey), and not indicated (green).
An Application of Responsibility Accounting With the Budget As A Cost Control Tool at PT. Hearlife Indonesia Ulfa Zahra; Junawan; Rahima Br. Purba
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.v4i3.780

Abstract

As income grows, it creates complex problems. One of the difficulties experienced by leaders is in terms of supervision and control costs incurred. arise because the leadership cannot directly support the operation as a whole, transactions are increasingmany and varied. As a result of the problems faced by PT. Listen LIVEIndonesia, Management and Assets are required to improve financial managementnamely the improvement of the organizational structure which is realized by the delegation of authorities, duties, responsibilities to the responsibility center carried out through the budget. With a budget, the responsibility center will be able to be controlled and used as a correction to the objectives of PT. Listen LIFE Indonesia. Data collection procedures can be done by observation, interviews / interviews and Documentation. Data analysis is the process of systematically searching and compiling data that obtained from Data Reduction (Data Reduction), Data Display (Data Presentation), and Withdrawal of Conclusions (Verification). Based on the research conducted, it can be said that the application of accounting accountability with the budget as a cost control tool at PT. Listen LIVE Indonesia is still less effective. However, in general PT. HearLIFE Indonesia has met the requirements and characteristics of responsibility accounting which includes structure organization, budget, classification of controlled and uncontrollable costs, code classification, performance measurement standards and the existence of rewards and punishments has been applied. However, in the preparation of the budget there are still many costs that are not can be controlled so that revenue and profit targets do not reach the budget. This too will affect the manager's performance if the realization of costs is above the budget and profit earned under budget.
Analysis of Inventory Accounting Information System at PT. Namasindo Plas Medan Marudut Lumban Gaol; Rahima Purba; Soulthan Saladin Batubara
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.v7i3.129

Abstract

The application of an accounting information system on inventory will provide many benefits for the company and management in running their business. Inventory has an important role, namely as a physical economic resource that needs to be held and maintained to support the sales process. This study aims to determine the inventory accounting information system at PT Namasindo Plas Medan. The method used is descriptive qualitative. The results show that the administrative system has been changed from a manual system to a computerized system that produces output that is useful for each user of the information. This is evidenced by the fact that all the components needed to support a valid system are owned by PT Namasindo Plas Medan and there are elements of internal control.
An Analysis of the Health of SOE Bank (Conventional) With the Methodcamels Listed on BEI Dessy Adriana Pakpahan; Rahima Boru Purba; Oktarini Khamilah Siregar
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.v7i4.136

Abstract

This study aims to test and analyze the soundness of state-owned banks using the Capital, Assets, Management, Earning and Liquidity methods and sensitivity to market risk listed on the Indonesia Stock Exchange for the 2018-2020 period. This type of research is descriptive qualitative. The population of this study is state-owned banks listed on the Indonesia Stock Exchange from 2018 to 2020. The sampling method is census. The results showed that the soundness of Bank Negara Indonesia (Persero), Tbk, the soundness of Bank Rakyat Indonesia (Persero), Tbk, Bank Mandiri (Persero), Tbk, State Savings Bank (Persero), Tbk calculated by the CAMELS method as a whole showed that Healthy predicate.
THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT Haryono Umar; Agustina Indriani; Rahima Br. Purba
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2310

Abstract

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.
AN ANALYSIS OF EFFECTIVENESS AND EFFICIENCY BUDGET REALIZATION AS PERFORMANCE MEASUREMENT POLYTECHNIC MEDAN Vina Wani Nasution; Rahima Br. Purba
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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

Abstract

Society in the modern era demands a clean government or good government that can provide accountable and transparent information in its financial management. Budgets managed by public sector organizations must apply the principles of efficiency and effectiveness which are indicators of the financial performance of a public sector entity. This study aims to determine the effectiveness and efficiency of the budget at the Medan State Polytechnic, for the 2019-2021 budget period. The research method used is quantitative descriptive analysis. Data collection techniques used are observation techniques, interviews, and literature study. The data analysis method used is the calculation of the measurement of effectiveness and efficiency. The results of this study indicate that the level of effectiveness in 2019-2021 is stated to be effective and the level of efficiency from 2019-2021 is overall very efficient. It is hoped that the Medan State Polytechnic will further improve the efficiency of the spending budget, requiring better coordination and budget preparation strategies as well as the implementation of budget realization.
Co-Authors , Oktarini Khamilah Siregar ., Nurlinda Abdizil Ikhram Lubis Adi Harianto Agus Tripriyono Agus Tripriyono Ahmad Braja Wahyu Ahmad Braja Wahyu Ajie Rahman Akhiril Akbar Hasibuan Amin Hou Amnisuhaila Abarahan Ancer Martati Ndraha Andreanov Angel Angel Angel Marcella Leonardi Arasta, M. Diaz Arie Pratania Putri Arie Pratania Putri Arie Pratania Putri Aris Setiono Armanda, Dian Arwin Arwin Aryasta, Muhammad Irza Azima Mendina Amrul Aziza, Nur Azzahra, Wirda Bagus Kuncoro Bella Ariboho Sihaloho Benny Pasaribu Brambir Kaur Callista Cungka Caroline Caroline Catherina Catherina Celine Dion Cindy Mutianta Br. Ginting Cindy Patricia Wijaya Daniel Kelvin Parulian Simanjuntak Darwin Darwin Dessy Adriana Pakpahan Doni Molana Dwi Saraswati Elda Nadia Pasaribu Elfira Putri Erlina Erlina Evelyn Meigawati Fadhlan Fachri Faisal Adrian Nasution Febriyanti, Nabila Feby Wulandari Sembirinng Fildzah Shabrina Fitri Yani Panggabean Fricillia Vina Cindy Tioria Sitorus G. Gunawan Hafni, Naina Yulia Hana Brigit Tina br Sebayang Harsono Harsono Haryono Umar HASUGIAN, Marnita Heriyati Chrisna Herlina A.N Nasution Hotman Ds Ibrahim Mallam Fali Indah Leony Panjaitan Indriani, Agustina Intan Fazri Hairani Isbet Yani Iskandar Muda Ismail Junawan Junawan Junawan Junawan Junawan, Junawan Junidwan, Alditra Dwiky Juninetenth Keeply F Sitanggang Kamaruddin, Raselda Karyaningsih, Karyaningsih Lasson Padang Lia Nazliana Nasution Lidya Natalia Lubis, Anggi Fadila M Fakhri Ulsar Sirait M. Irsan Nasution M. Irsan Nasution Marudut Lumban Gaol Meilisa Fajarwati Mhd Ihsan Abidi Mika Debora Br Barus Moratia Suci Pratiwi Muhammad Luthfi Muhammad Rifandy Perwanto Nabila Febriyanti Namira Azani Napitupulu, Topan Lilian Noviani Noviani Nur Aziza Nurlinda Popy Wulandari Prayogo Aldino Crismanov Nainggolan Priadi, Dina Puspita Puja Rizqi Ramadhan Putra, Irwansyah Putri Enzelina Nababan Radiyah, Fitra Tur Ramadhan, Puja Rizqy Ramadhani, Windy Raselda Kamaruddin Renny Maisyarah Ricky Ricky Rimba Simanjuntak Riza Milianda Kasa Rowiyah Asengbaramae Rusmala Tarigan Sahnidar Salman Farizi Sari Nanda Miranda Sihombing Sari, Tri Dessy Ratna Saribulan Tambunan Shellin, Shellin Siti Haliza Siti Safaria Sitompul, Abdul Habib Sitorus, Zulham Situmorang, Daniel Sofiyanti Gulo Sofiyanti Gulo Soulthan Saladin Batubara Tambunan, Saribulan Tengku Narasiya Adiza Tengku Sheila Chairunisa Theresia Atika Sari Br. Ginting Topan Lilian Napitupulu Totona Berkat Elsuna Zebua Tri Dessy Ratna Sari Tripriyono, Agus Tyus Windi Ayuni Ulfa Zahra Vhasco AG. Siagian Vina Wani Nasution Wan Fachruddin Wan Fachruddin Welda Mudiar Willi Matulesi Sibarani William William Winda Ocviana Wiwik Apriani Yandri Doni