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All Journal Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Manajemen & Keuangan Hasil Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Ihsan: Jurnal Pengabdian Masyarakat ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Jurnal Ekonomi Proceeding International Seminar of Islamic Studies
Muhammad Shareza Hafiz
Universitas Muhammadiyah Sumatera Utara
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Pengaruh CR, DER dan ROA terhadap DPR pada Perusahaan Manufaktur di BEI Sri Fitri Wahyuni; Muhammad Shareza Hafiz
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 1 No 2 (2018): Jesya Volume 1 Nomor 2 Periode Juni 2018
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.764 KB) | DOI: 10.36778/jesya.v1i2.18

Abstract

Tujuan penelitian ini dilakukan untuk mengetahui pengaruh Current Ratio (CR) terhadap Dividend Payout Ratio (DPR), pengaruh Debt to Equity Ratio (DER) terhadap Dividend Payout Ratio (DPR), pengaruh Return On Asset (ROA) terhadap Dividend Payout Ratio (DPR) dan Current Ratio (CR), Debt to Equity Ratio (DER) dan Return On Asset (ROA) terhadap Dividend Payout Ratio (DPR) pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2015. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan asosiatif. Teknik analisa data yang digunakan dalam penelitian ini adalah kuantitatif. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. Pada penelitian ini penulis melakukan perhitungan rasio likuiditas yaitu Current Ratio (CR), melakukan perhitungan rasio solvabilitas yaitu Debt to Equity Ratio (DER), melakukan perhitungan rasio profitabilitas yaitu Return on Asset (ROA) dan juga rasio market value yaitu Dividend Payout Ratio (DPR). Pengambilan sampel menggunakan metode purposive sampling dengan menggunakan kriteria tertentu. Sampel penelitian sebanyak 7 perusahaan dari 45 perusahaan. Hasil penelitian ini menunjukan tidak ada pengaruh Current Ratio (CR) terhadap Dividend Payout Ratio (DPR), ada pengaruh Debt to Equity Ratio (DER)terhadap Dividend Payout Ratio (DPR), ada pengaruh Return on Asset (ROA) terhadap Dividend Payout Ratio (DPR) dan ada pengaruh Current Ratio (CR), Debt to Equity Ratio (DER) dan Return on Asset (ROA) terhadap Dividend Payout Ratio (DPR) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2011-2015.
FACTORS AFFECTING STUDENT REGISTRATION IN THE MBKM PROGRAM OVERSEAS STUDENT EXCHANGE Fatimah Sari Siregar; Muhammad Shareza Hafiz; Riyan Pradesyah
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study aims to Test the Factors That Affect Student Participants in Participating in the MBKM Overseas Student Exchange Program, the variables to be tested are language readiness, intellectual, emotional and spiritual skills towards student participants in the MBKM program for foreign student exchange. Where at this time, Indonesia continues to innovate in the world of education, in order to get human resources that are forgiven, and have international competitiveness. Therefore, it is necessary to know the variables that can affect student interest in participating in the MBKM program, especially in overseas student exchanges. The analytical tool used in the study was SmartPLS, as for the results obtained that there was a significant influence of language readiness on student participation in the MBKM program. There is a significant influence of intellectual skills on student participation in the MBKM program. There is a significant emotional influence on student participation in the MBKM program.
MSME DEVELOPMENT MODEL IN CONVENTIONAL BANKS IN MEDAN CITY Sri Fitri Wahyuni; Muhammad Shareza Hafiz; Riyan Pradesyah
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

Study This aim for see influence role, contribution, quality of human resources, to MSME development in the city of Medan, with capital as intervening variable. Study This carried out in the city of Medan, and which became target in study is community that has incoming business category in MSMEs. Method used with approach quantitative, with tool analysis SmartPLS. As for the results obtained, Role has influence in a manner No direct to MSME development, with capital as intervening variable. this proven with mark P Values of 0.012 <0.05. Contribution No own influence in a manner No direct to MSME development, with capital as intervening variable. this proven with mark P Values of 0.606 > 0.05. HR quality is not own influence in a manner No direct to MSME development, with capital as intervening variable. this proven with mark P Values of 0.393 > 0.05
Peran Strategi Komunikasi Perpajakan dalam Meningkatkan Kepatuhan Pelaporan Surat Pemberitahuan Tahunan di Pelayanan Pajak Pangkalan Brandan Tiara Ramadani; Muhammad Shareza Hafiz; Edy Suprayetno
Jurnal Riset AKuntansi dan Bisnis Vol 26, No 1 (2026): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/30722

Abstract

Taxpayer compliance in filing Annual Tax Returns (SPT) is a key indicator in the tax system. However, the level of SPT filing compliance in Indonesia still faces various challenges, particularly regarding understanding and communication. This study aims to analyze the role of tax communication strategies in improving compliance with Annual Tax Return filing at the Pangkalan Brandan Tax Office. The research method used is a qualitative approach with a literature review of various scientific sources from 2021–2025. The results show that effective communication strategies through outreach, digital education, and responsive service can increase taxpayer awareness and compliance.
Co-Authors Ade Gunawan Boy Fadly Edy Suprayetno Enny Rahayu Fatimah Sari Siregar Feza Ihram Syahri Fiqi Ilham Indra Purwanto Jufrizen Lusi Puspita Sari Maya Sari Mhd Isman Murviana Koto Pradesyah, Riyan Radiman Radiman Radiman Rahmat Veriyadna Sri Fitri Wahyuni Sri Listiana Izar Tiara Ramadani Widya Widya Winarti Winarti