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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 Methosika: Jurnal Akuntansi dan Keuangan Methodist 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 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 Journal of Research in Social Science and Humanities Transekonomika : Akuntansi, Bisnis dan Keuangan 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 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
, Rahima Br Purba
Faculty Social Science, Universitas Pembangunan Panca Budi Medan, North Sumatera, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Transportation Other

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Influence of Supply Chain Audit Quality on Audit Results through the Auditor's Ability in Detecting Corruption Rahima Br. Purba; Erlina Erlina; Haryono Umar; Iskandar Muda
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.35 KB)

Abstract

This study examines the effect of supply chain audit quality on the quality of audit results through corruption detection. The object of this study is the auditor of the State Financial Examination Agency of the Republic of Indonesia, with the subject of the study being the state financial auditor. The respondents of this study were 99 state financial auditors. The results of the study revealed that audit quality, which has a positive effect on the supply chain audit quality results and corruption detection can mediate the effect of supply chain audit quality on audit quality results. This research has succeeded in defining clearly the difference between audit quality and the quality of audit results that so far, many academics and practitioners have confused about it.
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
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.
Co-Authors , Oktarini Khamilah Siregar ., Nurlinda Abdizil Ikhram Lubis Agus Tripriyono Agus Tripriyono Agustina Indriani Ajie Rahman Akhiril Akbar Hasibuan Amnisuhaila Abarahan Ancer Martati Ndraha Andreanov Angel Angel Angel Marcella Leonardi Arie Pratania Putri Arie Pratania Putri Aris Setiono Armanda, Dian Arwin Arwin Azima Mendina Amrul Azzahra, Wirda Bagus Kuncoro Benny Pasaribu Callista Cungka Caroline Caroline Catherina Catherina Celine Dion Cindy Patricia Wijaya Daniel Kelvin Parulian Simanjuntak Darwin Darwin Dessy Adriana Pakpahan Doni Molana 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 Hafni, Naina Yulia Harsono Harsono Haryono Umar HASUGIAN, Marnita Heriyati Chrisna Herlina A.N Nasution Indriani, Agustina 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 Marudut Lumban Gaol Meilisa Fajarwati Mhd Ihsan Abidi Mika Debora Br Barus Moratia Suci Pratiwi Muhammad Luthfi Muhammad Rifandy Perwanto Napitupulu, Topan Lilian 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 Renny Maisyarah Ricky Ricky Rimba Simanjuntak Rowiyah Asengbaramae Sahnidar Salman Farizi Sari, Tri Dessy Ratna Saribulan Tambunan Shellin, Shellin Siti Haliza Siti Safaria Sitompul, Abdul Habib Sitorus, Zulham Situmorang, Daniel Sofiyanti Gulo Soulthan Saladin Batubara Tambunan, Saribulan Tengku Sheila Chairunisa Theresia Atika Sari Br. Ginting Topan Lilian Napitupulu Totona Berkat Elsuna Zebua Tri Dessy Ratna Sari Tripriyono, Agus Ulfa Zahra Vhasco AG. Siagian Vina Wani Nasution Wan Fachruddin Welda Mudiar Willi Matulesi Sibarani William William Winda Ocviana Yandri Doni