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All Journal Jurnal Wira Ekonomi Mikroskil LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) International Journal of Public Budgeting, Accounting and Finance Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Pengabdian Bukit Pengharapan
Tarihoran, Anita
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Economics, Econometrics & Finance Education Other

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ANALYSIS OF FACTORS AFFECTING FIRM VALUES WITH CSR DISCLOSURE AS MODERATING VARIABLES IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) IN 2014-2017 Tarihoran, Anita
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.556 KB)

Abstract

This study aims to analyze the effect of Leverage, Profitability, Firm Size, Institutional Ownership and Independent Commissioners on Firm Value with CSR Disclosure as a Moderating variable in companies listed on the Indonesia Stock Exchange in 2014 - 2017.The population in this study amounted to 160 companies. The sampling method used in this study was purposive sampling method and obtained as many as 58 sample companies that were the object of research. This type of research is quantitative descriptive by testing the classical assumptions and the Multiple Regression Analysis (MRA) test that uses two regression equations. The analysis shows that simultaneously all independent variables significantly affect the Firm Value. Partially, Leverage has a negative effect on Firm Value, Profitability and Firm Size has a significant positive effect on Firm Value. While Institutional Ownership and Independent Commissioners have no significant effect on Firm Value. CSR disclosure weakens the relationship between independent variables and firm value.
Kemampuan Penyusunan Laporan Keuangan Berbasis IFRS dengan Penerapan English for Spesific Purpose (ESP) pada Mahasiswa Akuntansi Universitas Mikroskil Barus, Andreani Caroline; Tarihoran, Anita; Damanik, Hasan
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v6i3.17093

Abstract

Penelitian ini bertujuan untuk mengetahui dampak penerapan English for Spesific Purpose (ESP) dan kemampuan bahasa Inggris General dalam penyusunan laporan keuangan oleh mahasiswa Program Studi Akuntansi Universitas Mikroskil. Jenis Penelitian merupakan penelitian lapangan yang  mengamati langsung obyek yang diteliti. Metode yang digunakan adalah penelitian kuantitatif dengan model regresi linier berganda. Data yang digunakan berupa data primer yang berasal dari pengisian kuesioner dan data sekunder. Hasil penelitian menunjukkan bahwa pemahaman English for Spesific Purpose dan kemampuan Bahasa Inggris General berpengaruh signifikan terhadap kemampuan penyusunan laporan keuangan berbasis International Financial Reporting (IFRS). 
PELATIHAN AKUNTANSI BERBASIS TEKNOLOGI SEBAGAI PEMBEKALAN MENGHADAPI DUNIA KERJA PADA SMK METHODIST TANJUNG MORAWA Tarihoran, Anita; Riny, Riny; Tarigan, Purnaya Sari; Loman, Devina
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 2 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i1.302

Abstract

Rapid technological developments require companies to be able to adapt and use technology to achieve effective and efficient results. The use of the latest technology is expected to improve the company's business prospects. One of the things to be achieved is the timely availability of information in financial reports. To support this, businesses or companies take advantage of the flexibility, features and process automation of accounting software. However, not many schools have introduced or included learning about accounting software into the curriculum. Accurate Software is accounting software that helps to record bookkeeping and makes it easier to manage financial data with the right level of calculation accuracy. SMK Methodist Tanjung Morawa is one of the educational units with a vocational school level which is expected to be ready to enter the labor market so that it is directly equipped with the vocational knowledge needed. Currently, they still use and record accounting manually in their learning process and until now there has been no introduction and use of accounting-based software. The aim of this training is to provide new skills in using accounting applications, namely the Accurate application, which supports their understanding while at school. This activity will be carried out for SMK Methodist Tanjung Morawa.
PELATIHAN AKUNTANSI DIGITAL PADA SISWA SMA METHODIST TANJUNG MORAWA Barus, Andreani Caroline; Firza, Syafira Ulya; Tarihoran, Anita
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 6 No. 1 (2023): Februari
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.351 KB) | DOI: 10.29303/jppm.v6i1.4362

Abstract

Pesatnya perkembangan teknologi informasi saat ini telah membawa perubahan menuju era digital, banyak aktivitas bisnis yang dilakukan secara digital. Salah satunya sistem pencatatan akuntansi yang berubah kearah digital dari proses pengidentifikasian, klasifikasi, dan pengikhtisaran transaksi dengan menggunakan teknologi digital. SMA Methodist Tanjung Morawa merupakan salah satu sekolah swasta yang bertempat di Sumatera Utara, memiliki misi untuk mengembangkan potensi peserta didik secara optimal melalui pendidikan dan pengajaran bermutu. Namun, untuk pembelajaran teknologi yang mendukung aktivitas bisnis belum diterapkan pada sekolah ini. Sehingga, siswa tidak familiar terhadap aplikasi-aplikasi digital umum yang digunakan dalam dunia usaha. Salah satu aplikasi digital yang umum digunakan dalam dunia usaha adalah aplikasi akuntansi digital Accurate. Sehingga, tujuan kegiatan Pengabdian kepada Masyarakat ini untuk memberikan pelatihan kepada para siswa dalam mengenalkan dan mengajarkan penggunaan aplikasi akuntansi digital untuk mencatat aktivitas-aktivitas bisnis di dunia usaha dan menunjang skill para siswa SMA Methodist Tanjung Morawa agar dapat bersaing di dunia pekerjaan setelah lulus dari bangku sekolah. Pelatihan ini dilakukan dengan mengaplikasikan langsung penggunaan Accurate berdasarkan studi kasus yang diberikan. Berdasarkan hasil jawaban kuesioner peserta pelatihan dapat terlihat bahwa terjadi peningkatan pemahaman penggunaan Akuntansi Digital (aplikasi accurate) sebelum pelatihan dan sesudah pelatihan. Pelatihan ini disimpulkan berhasil dalam melatih penggunaan aplikasi Akuntansi Digital yaitu Accurate.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Ginting, Suriani; Arshanda, Mayta; Tarihoran, Anita
Jurnal Wira Ekonomi Mikroskil Vol 14, No 2 (2024): Volume 14 Nomor 2 Edisi Oktober 2024
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v14i2.1345

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh antara Struktur Modal, Pertumbuhan Laba, Profitabilitas dan Likuiditas terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Sampel terdiri dari 66 perusahaan keuangan, dipilih menggunakan metode purposive sampling. Metode pengujian data yang digunakan adalah uji Two-Stage Approach menggunakan aplikasi SmartPLS versi 3.2.9. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh positif terhadap kualitas laba. Sedangkan, pertumbuhan laba, profitabilitas dan likuiditas tidak memiliki pengaruh terhadap kualitas laba. Ukuran perusahaan tidak mampu memoderasi hubungan antara struktur modal, pertumbuhan laba, profitabilitas dan likuiditas dengan kualitas laba.
MENINGKATKAN KESADARAN DIGITAL MARKETING PADA UMKM BERASTAGI Yolanda, Yola; Tarigan, Purnaya Naya; Tarihoran, Anita; Pertiwi, Suci
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 2 (2024): Spesial Issue
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i3.602

Abstract

The purpose of this community service activity (PkM) is to increase awareness and digital marketing skills in MSMEs in Berastagi, North Sumatra. The activity was carried out as a response to the low application of digital marketing in the Berastagi UMKM environment, even though the potential for tourism and local products is very large. Limited knowledge and skills of digitalisation, lack of awareness of UMKM actors regarding digital marketing, difficulty in following the latest trends and technology and lack of utilising digital marketing are problems faced by UMKM actors in Berastagi. The objectives of community service activities have the following objectives; ah Increase UMKM awareness about the importance of digital marketing, Equip UMKM with digital marketing knowledge and skills and Improve the ability of UMKM to utilise digital marketing
Peran Nilai Perusahaan dalam Memediasi Faktor-faktor yang Mempengaruhi Tax Avoidance di Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tarihoran, Anita
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/81ec2882

Abstract

This research aims to determine and analyze the factors that influence Tax Avoidance and Firm Value as a mediating variable at non-financial companies listed in Indonesia Stock Exchange for the 2019-2021 period. The population in this research were 679 companies. The sampling method used in this research was purposive sampling and obtained 296 companies as the sample. Analysis of data method used is a quantitative method using a structural equation model with the SmartPLS. The results show that Profitability (ROA), Liquidity (CR), Leverage (DAR) have no effect on Tax Avoidance (ETR) through Firm Value (PBV) at non-financial companies listed in Indonesia Stock Exchange for the 2019-2021 period.
Blockchain dan Teknologi Informasi: Pembawa Perubahan Mahasiswa di Kota Medan Tarihoran, Anita; Yolanda, Yola; Tarigan, Purnaya Sari
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/0kp8px68

Abstract

This study aims to analyse the effect of blockchain and information technology on student change in Medan City. The population in this study was 363 students in the Accounting Study Programme at Mikroskil University. The sampling method used the Slovin formula and obtained 78 students who became research samples. The data testing method used is a quantitative method using a structural equation model with the SmartPLS 3.2.9 programme. The results showed that blockchain has no influence on student change in Medan City, while information technology is able to influence student change in Medan City.
Co-Authors Andreani Caroline Barus Arshanda, Mayta Damanik, Hasan Loman, Devina Pertiwi, Suci Riny, Riny Suriani Ginting Syafira Ulya Firza Tarigan, Purnaya Naya Tarigan, Purnaya Sari Yolanda, Yola