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All Journal Jurnal Konseling dan Pendidikan Binus Business Review Jurnal EMT KITA Jurnal Ilmiah Universitas Batanghari Jambi EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL MUTIARA AKUNTANSI JURNAL MUTIARA MANAJEMEN Community Engagement and Emergence Journal (CEEJ) GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Economics Social And Technology Journal of International Conference Proceedings Journal Accounting International Mount Hope Jurnal ABDIMAS MUTIARA Jurnal Ekonomi, Manajemen, Akuntansi JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL Edumaspul: Jurnal Pendidikan METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Owen De Pinto Simanjuntak
Universitas Sari Mutiara Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT 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 Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PERAN BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN ROKOK MARLBORO DI KOTA MEDAN Owen de Pinto Simanjuntak; Esther Praja Anggriany Panggabean
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.999

Abstract

One of the factors that influence purchasing decisions by consumers is the marketing mix. This study aims to determine how much influence the marketing mix has on the decision to purchase Marlboro cigarettes in the city of Medan. The form of this research uses a quantitative description with the aim of finding out how much influence the X variable, namely the marketing mix, has on the Y variable, namely the purchasing decision. With this method, it is hoped that researchers can explain existing phenomena based on data and information obtained from research. From the results of simple linear regression calculations obtained Y = 4.603 + 0.411X means that if the marketing mix is ​​constant then there will be a purchase decision of 4.603 and if the marketing mix is ​​increased 1 time then the purchasing decision will increase by 0.411. Testing the adjusted coefficient of determination (R square) obtained a value of 0.254, meaning that the independent variable, namely the marketing mix, has an effect of 25.4% on purchasing decisions and 74.6% is influenced by other variables such as product quality, customer service, loyalty and organizational culture.
Pengaruh Struktur Modal dan Profitabilitas Terhadap Pajak Penghasilan Badan Non Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020 Owen De Pinto Simanjuntak; Anggi Pratiwi Sitorus; Rodi Syafrizal
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.851

Abstract

The purpose of this study was to examine whether capital structure and profitability affect corporate income tax partially and simultaneously. This research is included in the quantitative research. The population of this study is non-manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2020, with a population of 370 people. The total sample consists of 17 companies, of which he made 68 observations over a four-year study period. Sampling by target sampling technique. The statistical method used is multiple linear regression analysis using SPSS version 25 to process the data. The analytical methods used include traditional acceptance tests including descriptive statistics, normality, multicollinearity, heteroskedasticity, autocorrelation, and decision and hypothesis tests. The results of this study show that capital structure has a partially positive and insignificant effect, profitability has a partially positive and significant effect, and at the same time the significant probability values ​​of capital structure and profitability are non-economic It has been shown to have a positive and significant effect on public interest. Manufacturing Corporate Income Tax IDX 2017-2020 Listed Companies.
Analisis Penerapan Perencanaan Pajak PPh Pasal 21 Wajib Orang Pribadi di PT Sukses Anugrah Sejahtera Anggi Pratiwi Sitorus; Owen De Pinto Simanjuntak
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 1 (2023): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i1.3113

Abstract

PT. Anugrah Prosperous SuccessWhere this limited liability company is one of the businesses providing vehicle maintenance services.the reason why PT was chosen by the researcher.Because of the possibility of excessively high taxes, Anugrah Sejahtera's success, it is still possible to plan for these businesses' taxes to reduce their burden.This is consistent with the information regarding the Article PPH Income Tax's burden and benefit.This study aims to learn about and examine how PT applies income tax planning article 21 to individual taxpayers.Anugrah Prosperous SuccessResearch Strategies Gathering information as per research needs, assessing the information as worker finance for allowances and computing PPh 21 at PT.Achievement Anugrah Sejahtera, checking organization representative pay rates then, at that point, making charge anticipating compensations by expanding prohibited pay, directing meetings, choosing bookkeeping techniques that are as per charge guidelines lastly reaching determinations.This study's findings indicate that PT.According to the applicable Tax Law, Sukses Anugrah Sejahtera (SAS) has not calculated and deducted income tax from its employees.The conclusion then drawn is that PT employees.In the tax calculation section, Success Anugrah Sejahtera (SAS) has not fully mastered the applicable PPh21 tax regulations, such as determining job costs, using layers of progressive rates, and accepting sanctions for those without an NPWP.
Pengaruh Word of Mouth dan Gaya Hidup Terhadap Minat menabung di Bank Central Asia KCP Iskandar Muda, Medan Simanjuntak, Owen De Pinto; Purba, Roberto Roy; Siregar, Marupa
JURNAL MUTIARA MANAJEMEN Vol 9 No 1 (2024): Jurnal Mutiara Manajemen
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jmm.v9i1.5197

Abstract

Penelitian ini berfokus pada variabel word of mouth dan gaya hidup terhadap minat menabung. Penelitian ini bersifat kuantitatif dengan menggunakan kuesioner sebagai instrumen pengumpulan datanya. Sampel yang diambil berjumlah 96 responden yang merupakan nasabah BCA KCP Iskandar Muda Medan. Data dianalisis menggunakan SPSS 26, dimana menguji validitas, uji asumsi klasik, dan uji hipotesis untuk menguji pengaruh WOM dan gaya hidup terhadap minat menabung. Hasil penelitian menunjukkan adanya pengaruh positif dan signifikan antara WOM dan gaya hidup terhadap minat menabung di BCA KCP Iskandar Muda Medan. Hal ini menunjukkan bahwa rekomendasi dan informasi positif yang diberikan orang lain melalui WOM dapat mempengaruhi minat seseorang untuk menabung di bank serta penelitian ini menunjukkan bahwa gaya hidup mempunyai pengaruh positif dan signifikan terhadap minat menabung. Gaya hidup yang mengutamakan stabilitas keuangan dan pengelolaan yang bijak dapat meningkatkan minat individu untuk menabung.
The Effect of Digitalization, Advertising Attractiveness and Product Variety on Community Purchasing Decisions on MSME Products in Medan City Cristofer, Alfonco Frans; Pandia, Renata Gitara; Rindorindo, Restika; Sibarani, Hendra Jonathan; Simanjuntak, Owen de Pinto
International Journal Of Economics Social And Technology Vol. 2 No. 3 (2023): September 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i3.325

Abstract

The failure of existing product variations can be caused by an undeveloped brand image among consumers, lack of consumer confidence, decreased product desirability, and deviation of the wrong product due to incorrect analysis, because many consumers do not know the existing products in meeting consumer needs. This research uses quantitative methods, with descriptive analysis techniques and is explanatory research with a sample of 100 respondents. Data analysis in this study used the SPSS. The results showed that the Sig value to influence digitalization on purchasing decisions is 0.003 < 0.05 and the tcount value is 3.044 > ttable 1.985, the Sig value to influence the attractiveness of advertising on purchasing decisions is 0.017 < 0.05 and the tcount value (2.440) > ttable (1.985), the Sig value for influencing product variations on purchasing decisions is 0.017 < 0.05 and the tcount value (2.435)> ttable (1.985), it can be stated that product digitalization, attractiveness of advertising, product variety have a positive and significant effect on purchasing decisions
The Influence of Audit Tenure, Audit Fee, Auditor Reputation, and Client Company Size on Audit Quality Fernandez, Stephanie; Chan, Keline Ricca; Salim, Kevin; Sitepu, Wilsa Road Betterment; Simanjuntak, Owen de pinto
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 1 (2024): March 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i1.430

Abstract

Audit quality is the most important consideration for users of audit reports because an assessment of the audit opinion by investors and potential investors will be provided. The opinion received will also not be qualified if the audited financial statements are not audited by an auditor who has audit quality, and the size of the company will not affect the quality of the audit. Thus, bad decisions can be taken by report users. Therefore, this research aims to examine the influence of audit quality on audit tenure, audit fees, auditor reputation, and client company size. The population that is the focus of the research is all manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2021 period. Sampling was carried out using quantitative descriptive methods, and based on established criteria, there were 67 manufacturing companies in the sample with an observation period of 3 years. Thus, the final sample size is 201. The research results state that audit tenure has no impact on audit quality, audit fees have no impact on audit quality, and auditor reputation also has no impact on audit quality
THE EFFECT OF APPLICATION OF RETURN ON ASSETS, LEVERAGE, COMPANY SIZE AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE IN REGISTERED MANUFACTURING COMPANIES IN THE TRANSPORTATION AND LOGISTICS SECTOR ON THE INDONESIAN STOCK EXCHANGE 2019-2022 Raymon Ardian Zebua; Sahwita Angkat; Wilsa Road Betterment Sitepu; Owen de Pinto Simanjuntak
Journal Accounting International Mount Hope Vol. 2 No. 3 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i3.394

Abstract

The aim of this research is to prove whether there is an influence of Return on Assets, Leverage, Company Size and Institutional Ownership on Tax Avoidance in Transportation and Logistics Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI). This research uses quantitative research using the SPSS version 26 application. The population used in this research is transportation and logistics sector manufacturing companies registered on the BEI for the 2019-2022 period. The results of this research show that (1) Return On Assets has a significant effect on Tax Avoidance, (2) Leverage does not have a significant effect on Tax Avoidance. (3) Company size has a significant effect on Tax Avoidance. (4) Institutional ownership has a significant effect on Tax Avoidance. The results of the Classical Assumption Test which went through the Normality test process, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Multiple Linear Regression Test, Hypothesis (T Test), Hypothesis (F Test), Coefficient (R2) and Adjusted R Square had a 34% effect on Tax Avoidance and the remaining 66% are influenced by other variables.
WORKSHOP PELAPORAN DAN PENGISIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI BAGI DOSEN STT BAPTIS MEDAN Hasibuan, Renika; Syahputra, Heri Enjang; Simanjuntak, Owen De Pinto
Jurnal Abdimas Mutiara Vol. 1 No. 2 (2020): JURNAL ABDIMAS MUTIARA
Publisher : Universitas Sari Mutiara Indonesia

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

Abstract

Program pengabdian masyarakat yang dilakukan bertujuan untuk memberikan pelatihan sebagai salah satu upaya meningkatkan pemahaman mengenai perpajakan khususnya pelaporan dan pengisian surat pemberitahuan (SPT) Tahunan Pajak Penghasilan Wajib Pajak Orang Pribadi ditujukan untuk para dosen STT Baptis Medan. Masalah yang dihadapi adalah sudah memiliki Nomor Pokok Wajib Pajak (NPWP) tetapi masih terkendala masalah pelaporan SPT Tahunan karena minimnya pengetahuan mengenai tata cara perhitungan dan pengisian SPT Tahunan. Objek pengabdian masyarakat ini adalah seluruh dosen STT Baptis Medan. Solusi yang diberikan berupa pelatihan pengisian SPT Tahunan Pajak Penghasilan Wajib Pajak Orang Pribadi. Luaran pengabdian ini adalah dengan diadakannya pelatihan ini para peserta memahami pelaporan dan pengisian SPT Tahunan Pajak Penghasilan Wajib Pajak Orang Pribadi secara mandiri serta memahami kewajiban perpajakan yang harus dilakukannya saat ini dan kedepannya.
SOSIALISASI PENGGUNAAN E-FILLING BAGI ANGGOTA PRAMUKA KWARTIR CABANG GERAKAN PRAMUKA KABUPATEN LANGKAT Simanjuntak, Owen De Pinto; Syaputra, Heri Enjang
Jurnal Abdimas Mutiara Vol. 2 No. 2 (2021): JURNAL ABDIMAS MUTIARA
Publisher : Universitas Sari Mutiara Indonesia

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Abstract

Kegiatan sosialisi penggunaan E-Filling ini bertujuan meningkat pemahaman tentang penggunaan E-Filling serta meningkat pemahaman tentang proses penyampaian laporan SPT-nya pada aplikasi E-Filling di DJP Online. Peserta yang terlibat dalam sosialisasi penggunaan E-Filling ini terdiri dari 20 orang anggota pramuka Kwartir cabang Gerakan Pramuka Kabupaten Langkat. Materi yang dipaparkan dalam pelaksanaan sosialisasi penggunaan E-Filling menitikberatkan pada pembahasan terkait penggunaan E-Filling serta proses penyampaian laporan SPT-nya pada aplikasi E-Filling di DJP Online. Melalui kegiatan ini anggota Pramuka Kwartir Cabang Gerakan Pramuka Kabupaten Langkat tentang arti penting penggunaan e-Filling. Serta mengetahui tentang proses penyampaian laporan SPT-nya pada aplikasi e-Filing di DJP Online. Hasil kegiatan ini yaitu seluruh peserta memahami dengan baik tentang penggunaan e-Filling. Serta mengetahui tentang proses penyampaian laporan SPT-nya pada aplikasi e-Filing di DJP Online
SOSIALISASI TINDAK PIDANA MONEY LAUNDERING PADA MAHASISWA FAKULTAS EKONOMI DAN ILMU SOSIAL UNIVERSITAS SARI MUTIARA INDONESIA Marpaung, Rolando; Syahputra, Heri Enjang; Simanjuntak, Owen De Pinto
Jurnal Abdimas Mutiara Vol. 3 No. 1 (2022): JURNAL ABDIMAS MUTIARA (In Press)
Publisher : Universitas Sari Mutiara Indonesia

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Abstract

Pada akhir-akhir ini masalah money laundering semakin banyak mendapat perhatian dari berbagai kalangan, yang bukan saja dalam skala nasional, tetapi juga regional bahkan global, hal ini disebabkan karena pada kenyataannya kejahatan money laundering dari waktu ke waktu semakin marak. Loqman (2003) menyebutkan Money Laundering atau pencucian uang adalah tindakan merubah uang atau instrumen moneter lain yang diperoleh dari aktivitas ilegal menjadi uang atau investasi yang tampaknya sah sehingga sumber ilegalnya tidak bisa dilacak. Perkembangan di bidang pengetahuan dan teknologi telah mendorong pula perkembangan ragam kejahatan yang dilakukan oleh pihakpihak yang tidak bertanggung jawab. Kegiatan sosialisasi tindak pidana money laundering ini dilakukan pada mahasiswa Fakultas Ekonomi dan Ilmu Sosial Universitas Sari Mutiara Indoneisa yang berjumlah 775 peserta. Hasil kegiatan ini yaitu peserta memperoleh pembelajaran dan pengalaman yang menyenangkan tentang sosialisasi tindak pidana money laundering. Dimana sebelumnya para peserta belum memahamai dengan baik tentang tindak pidana money laundering secara teori maupun praktik. Setelah mengikuti sosialisasi tindak pidana money laundering para peserta mampu memahami tentang tindak pidana money laundering.
Co-Authors Abdurohim Abdurohim Akbar Akbar Alfi Sapitri Anggi Pratiwi Sitorus Budianto Budianto Budianto Budianto Chan, Keline Ricca Cristofer, Alfonco Frans Erpita Sinaga Esther Praja Anggriany Panggabean Esther Praja Anggriany Panggabean Eva Margareth Sarah Eva Solita Pasaribu Fernandez, Stephanie Fiki Hardiansyah Hulu Gaho, Feberman Ginting, Rika Mei Hayani Harefa, Chornelia Manisdar Heri Enjang Syahpura Heri Enjang Syahputra Hulu, Feberman Hutagalung, Maltus Idahwati Idahwati, Idahwati Ira Ningrum Resmawa, Ira Ningrum Khairunnisa Abd Samad Laia, Martinus Lumbantobing, Tarisa Stevani Anggreini Marpaung, Rolando Mawardi Mawardi Micael Jeriko Damanik Minarni Maduwu Monika, Monika Muhammad Rahmat Nduru, Martinus Pandia, Renata Gitara Panggabean, Esther Praja Anggriany Purba, Idahwati Purba, Roberto Roy Purba, Rolita C. Purba, Rosana Purba, Rosanna Raymon Ardian Zebua Renika Hasibuan Rindorindo, Restika Riny Jefri Rizka Elvira P Robert Roy Purba Rosanna Purba Sahwita Angkat Salim, Kevin Saragih, David Revinsen Satria Tirtayasa Saut Maruli Tua Pandiangan Sibarani, Hendra Jonathan Simanjuntak, Juni Mustika Siregar, Marupa Sitepu, Wilsa Road Betterment Sitompul, Pretty Naomi Steven Steven Syafrizal, Rodi Syaputra, Heri Enjang Tambunan, Elisabet Tia Novira Sucipto Vivi Asfianti Wilsa Road Betterment Sitepu Zega, Susilawati