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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah YUME : Journal of Management Jurnal Abdi Ilmu FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI JURNAL MUTIARA MANAJEMEN JURNAL ILMIAH MAKSITEK JURNAL ILMIAH SIMANTEK Jurnal Scientia Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi Journal of Community Service The International Conference on Education, Social Sciences and Technology (ICESST) Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting Jurnal ABDIMAS MUTIARA JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Tia Novira Sucipto
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH SISTEM E - FILING DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PENYAMPAIAN SPT TAHUNAN (STUDI KASUS PADA SATUAN ZIDAM I/BUKIT BARISAN) TIA NOVIRA SUCIPTO
JURNAL ILMIAH MAKSITEK Vol 7 No 1 (2022): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study aims to obtain empirical evidence regarding the effect of: (1) the quality of the e-filing system on the compliance ofindividual taxpayers in submitting Annual Tax Returns, (2) the perception of the convenience of individual taxpayers on theimplementation of e-filing on the compliance of individual taxpayers in submission of Annual Tax Returns, (3) Security andConfidentiality of the e-filing system against individual taxpayer compliance in the submission of Annual Tax Returns (4)System Quality, Perception of Taxpayer convenience and the Confidentiality and Security of the E-filing System on individualtaxpayer compliance in submission of Annual Tax Returns. This study uses a sample of individual taxpayers who use e-filingto submit Annual Tax Returns, namely in the Zidam I/BB unit area. The sampling technique used in this study is ProbabilitySampling. Probability sampling is a sampling technique that provides equal opportunities for each element (member) of thepopulation to be selected as a member of the sample. Data collection techniques with the method of filling out thequestionnaire. The analytical method used in this research is multiple linear regression. The results of this study, namely theperception of the convenience of taxpayers on the implementation of e-filing have a significant effect on the compliance ofindividual taxpayers in submitting the Annual Tax Returns, and the security and confidentiality of the e-filing system haveasignificant effect on the compliance of individual taxpayers in submitting the Annual Tax Returns. On the other hand, thequality of the e-filing system has no effect on the compliance of individual taxpayers in submitting the Annual Tax Returns.However, simultaneously the Quality of the System, Perceived Ease of Taxpayers and the Confidentiality and Security of theE-filing System affect the Compliance of Individual Taxpayers in Submitting Annual Tax Returns.
PENGUKURAN KINERJA KEUANGAN BERDASARKAN INTELLECTUAL CAPITAL MELALUI VALUE ADDED INTELLECTUAL COEFFICIENT (VAIC™) PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI DI BURSA EFEK INDONESIA Tia Novira Sucipto; Rosanna Purba
JURNAL ILMIAH SIMANTEK Vol 2 No 3 (2018): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

Seiring dengan semakin tingginya pengakuan akan intellectual capital sebagai salah satu keunggulan kompetitif (competitive advantage) dan nilai tambah bagi perusahaan, maka dibutuhkan suatu alat ukur terhadap intellectual capital tersebut. Salah satu alat ukur yang dapat digunakan adalah VAIC™ (Value Added Intellectual Coefficient) yang dikembangkan oleh Pulic (2000). Akan tetapi Pulic tidak mengukur secara langsung intellectual capital perusahaan melainkan mengajukan suatu ukuran untuk menilai efisiensi dari nilai tambah sebagai hasil dari kemampuan intelektual perusahaan (Value Added Intellectual Coefficient-VAIC™). Selanjutnya, komponen dari VAIC™ dapat dilihat dari sumber daya yang dimiliki oleh perusahaan yaitu physical capital (VACA-value added capital employed), human capital (VAHU-value added human capital), dan structural capital (STVA-structural capital value added).Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh dari Intellectual Capital (VAIC™) dan kinerja keuangan perusahaan (ROA, ROE, EPS, ATO, dan GR) pada perusahaan Sektor Aneka Industri di Bursa Efek Indonesia (BEI) pada tahun 2011 – 2015. Jenis penelitian yang digunakan adalah jenis penelitian eksplanatoris. Populasi penelitian adalah perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Teknik analisis yang digunakan adalah analisis regresi linier sederhana.Hasil penelitian menunjukkan bahwa Intellectual capital (VAIC™) berpengaruh signifikan terhadap ROA dengan kontribusi sebesar 24,9%, kemudian Intellectual capital (VAIC™) berpengaruh signifikan terhadap ROE dengan kontribusi sebesar 23,8%, Intellectual capital (VAIC™) berpengaruh signifikan terhadap EPS dengan kontribusi sebesar 5,6%, Intellectual capital (VAIC™) berpengaruh signifikan terhadap ATO dengan kontribusi sebesar 12,6%, dan Intellectual capital (VAIC™) berpengaruh signifikan terhadap GR dengan kontribusi sebesar 9,4%. Sehingga dapat disimpulkan bahwa Intellectual capital (VAIC™) berpengaruh signifikan terhadap ROA, ROE, EPS, ATO dan GR
EFEK PERSEPSI MUDAH DIGUNAKAN, TINGKAT EFISIENSI DAN POTENSI KETIDAKAMANAN TERHADAP KETERTARIKAN MELAKUKAN TRANSAKSI DENGAN MEMPERGUNAKAN FINTECH Rika Meihayani Ginting; Mery Lani Purba; Tia Novira Sucipto
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 7, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v0i0.242

Abstract

Financial Technology merupakan aplikasi finansial berbasis komputerisasi. Dengan aplikasi, masyarakat dengan mudah melakukan transaksi. Penggunaan uang secara tunai dapat diminimalkan. Sangat beresiko dari segi keamanan jika membawa uang tunai secara berlebihan. Terdapat 143 pelaku usaha, 24 asosiasi keuangan, serta  9 lembaga member AFTECH. Hanya 7,39% yang menggunakan internet secara aktif memanfaatkan aplikasi keuangan. Pengguna internet secara aktif di Indonesia sejumlah 143,26 juta (54,68%). Tentu harus ada perubahan. Teknologi Fintech harus dimanfaatkan secara maksimal. Penelitian bertujuan melihat efek kesan mudah digunakan kepada keinginan melakukan transaksi memanfaatkan Fintech. Sampel sejumlah 95 mahasiswa Program Studi Akuntansi Universitas Sari Mutiara Indonesia. Metode penelitian menggunakan teknik mengumpulkan data melalui  kuesioner. Kemudian melakukan uji validitas, reabilitas, regresi, serta uji t. Didapatkan hasil persepsi mudah digunakan 0,022<0,05, potensi ketidakamanan 0,039<0,05, kemudian koefisien bersimbol negatif. Tingkat efisiensi didapatkan 0,000<0,05. Hasil dari penelitian membuktikan jika persepsi mudah digunakan, tingkat efisiensi, serta potensi ketidakamanan memiliki efek terhadap ketertarikan untuk melakukan transaksi dengan mempergunakan Fintech dengan cara berkelompok atau bersama sejumlah 48,8%. Didapatkan efek positif serta meyakinkan terhadap ketertarikan untuk melakukan transaksi mempergunakan Fintech.Kata kunci: Financial Technology, Transaksi Fintech, Teknologi Internet 
Analisis Penerapan Perencanaan Pajak PPh Pasal 21 Wajib Orang Pribadi Di PT. Sukses Anugrah Sejahtera Tia Novira Sucipto
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.499

Abstract

The company as an income tax withholder at the end of each takwin year, is required to recalculate, deposit and report the tax payable for employees for the past year. If the determination of the calculation and reporting of taxes relating to employee salaries and wages is incorrect, then the calculation of income tax article 21 is not in accordance with applicable laws and regulations and can cause overpayment / underpayment of income tax payable, this study aims to determine and analyze the application of tax planning PPh article 21 individual taxpayers at PT. Sukses Anugrah Sejahtera.Sampling used is all employees at PT. Sukses Anugrah Sejahtera which amounted to 22 permanent employees. The analysis method used is descriptive. Based on the results of the study, it shows that PT. Sukses Anugrah Sejahtera (SAS) has not calculated and withheld income tax on its employees in accordance with the applicable tax law. It is recommended that further research if you want to follow up on PPH article 21 tax planning in order to further increase the scope of the research. The management is expected to take care of the NPWP for employees who do not yet have an NPWP in accordance with the laws and regulations.
THE EFFECT OF QUANTITY AND QUALITY OF VARIETY PRODUCTS AND SERVICE ADVANTAGES ON STUDENTS' SAVE ATTRACTION Mery Lani Purba; Rika Meihayani Ginting; Tia Novira Sucipto
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

Intense business competition in the banking sector requires banks to have strategies and a variety of services. Students are important customers for banking. The aim of this research is to find out the effect of the quantity of product types, service quality, on students' interest in saving at PT. BPR Pijer Podi Kekelengen. The research method is quantitative. Data collection techniques by filling out a questionnaire. Sampling using the incidental method, namely a sampling technique based on coincidence, coincidentally meeting directly with students who are customers of PT. BPR Pijer Podi Kekelengen. The number of respondents was 81 students. Data analysis with validity test, reliability test, normality test, heteroscedasticity test, linear regression analysis, coefficient of determination test, f test and t test. The results of the study show that the quantity of product types has a positive and significant effect on customers' interest in saving, in this case students, to save with significant value, while the quality of service has a positive and significant effect on students' interest in saving. Thus, the quantity and quality of product variety and service excellence have an effect on students' interest in saving.
PELATIHAN STUDI KELAYAKAN BISNIS BERORIENTASI UMKM PADA GENERASI MUDA Rika Mei Hayani Ginting; Rosanna Purba; Tia Novira Sucipto
Journal of Community Service Vol 1 No 1 (2019): JCS, Desember 2019
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.703 KB) | DOI: 10.56670/jcs.v1i1.10

Abstract

Pertumbuhan ekonomi nasional sangat ditentukan oleh dinamika perekonomian daerah, sedangkan perekonomian daerah pada umumnya ditopang oleh kegiatan ekonomi berskala kecil dan menengah. Unit usaha yang masuk dalam kategori Usaha Mikro, Kecil dan Menengah (UMKM) merupakan urat nadi perekonomian daerah dan nasional. Para mahasiswa/i merupakan generasi muda sebagai calon-calon pengusaha muda UMKM di masa yang datang dan akan terjun di tengah-tengah masyarakat. Mahasiswa selaku calon pengusaha muda dapat termotivasi untuk memulai menjadi pengusaha khususnya pada UMKM karena sangat dekat dengan kehidupan masyarakat sehari-hari. Sehingga secara tidak langsung dapat memberikan kesadaran kepada mahasiswa sebagai generasi muda untuk ikut berperan ambil bagian dalam mendukung perekonomian negara. Selain itu dapat memberikan wawasan dan pengetahuan kepada mahasiswa sebagai calon pengusaha muda agar selalu melaksanakan studi kelayakan bisnis terlebih dahulu sebelum memulai menjalankan bisnis baru untuk mengetahui lebih dini apakah suatu bisnis layak dijalankan atau tidak.
KEGIATAN AKSI SOSIAL MENDUKUNG PEREKONOMIAN MASYARAKAT YANG TERDAMPAK COVID-19 DI SMUN 17 MEDAN Tia Novira Sucipto; Rika Mei Hayani Ginting; Rosanna Purba
Journal of Community Service Vol 2 No 1 (2020): JCS, June 2020
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1130.769 KB) | DOI: 10.56670/jcs.v2i1.35

Abstract

Penyebaran coronavirus sudah semakin meluas di seluruh wilayah Indonesia. Jumlah pasien yang dinyatakan positif pun sudah mencapai lebih dari 143.000 orang. Hampir seluruh negara di dunia diguncang sebuah pandemi yang dikenal dengan istilah pandemi Covid-19. Covid-19 adalah penyakit menular yang disebabkan oleh jenis coronavirus yang baru ditemukan. Ini merupakan virus baru dan penyakit yang sebelumnya tidak dikenal sebelum terjadi wabah di Wuhan, Tiongkok, bulan Desember 2019. Mewabahnya coronavirus ini telah mengakibatkan mobilitas perekonomian berhenti dan menurunkan kondisi perekonomian di Indonesia, bukan hanya perekonomian Indonesia saja namun juga perekonomian dunia. Pandemi Covid-19 yang sedang melanda dunia termasuk Indonesia saat ini memaksa pemerintah menetapkan kebijakan bahwa masyarakat harus melakukan segala aktivitas dari rumah, baik itu bekerja, sampai aktivitas pendidikan dilakukan dari rumah. Aktivitas perdagangan juga mendapat pembatasan untuk tidak berjualan terlebih dahulu pada saat status darurat Covid-19. Hal tersebut akhirnya berdampak pada penurunan sumber pendapatan masyarakat. Hal ini terbukti semakin banyak para pedagang yang mulai menutup dagangannya karena mendapat larangan dari pemerintah daerah masing- masing khususnya kota Medan. Tim Pengabdaian Masyarakat bermitra dengan SMUN 17 Medan merupakan salah satu Sekolah Menengah Umum Negeri yang ada di Provinsi Sumatera Utara, Indonesia. SMUN 17 Medan dan ikatan alumni stambuk 2000 SMUN 17 Medan sebagai wadah untuk menyalurkan ide dan kontribusi, ingin berkontribusi kepada masyarakat dalam bentuk kegiatan aksi sosial yang nantinya dirasakan langsung oleh masyarakat. Kegiatan aksi sosial menjadi solusi alternatif atas problematika masyarakat sekarang.
ENHANCE AN UNDERSTANDING OF MICRO SMALL AND MEDIUM ENTITY BOOKKEEPING BASED ON FINANCIAL ACCOUNTING STANDARDS FOR MICRO SMALL AND MEDIUM ENTITIES Neng Sri Wardhani; Annisa Ilmi Faried; Tia Novira Sucipto; Selfi Widiyanti
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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Abstract

UMKM initiatives help create jobs and are very important in assisting Batubara Regency in solving its financial problems to improve the local economy and improve the welfare of its residents, especially in Pahlawan village, Tanjung Tiram District. The purpose of this research is to find out how good the understanding and readiness of UMKM players and the Pahlawan village community in Batubara Regency are to implement UMKM bookkeeping based on Micro, Small and Medium Entity Accounting Standards (SAK UMKM) in 2023, which is beneficial for the continuity of UMKM businesses for business actors. This paper used a sample of 30 people from the village of Pahlawan, Batubara Regency, including UMKM actors. Because this research discusses the understanding of UMKM bookkeeping based on Micro, Small and Medium Entity Financial Accounting Standards in Batubara District, a descriptive qualitative research methodology in the form of words not in the form of numbers is used to present the data in this study.
Socialization of Technology Utilization and Tax Modernization at SMK N 1 Medan Yunita Sari Rioni; Tia Novira Sucipto; Oktarini Khamilah Siregar; Anwar Suhut
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 2 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i2.325

Abstract

The community service activity with the title "Socialization of Technology Utilization and Tax Modernization at SMK Negeri 1 Medan" was carried out well and smoothly. The participation and interaction of the participants in this activity greatly support the success of the activities that have been carried out. Basically, this community service activity is carried out to contribute to the field of education related to taxation.
THE EFFECT OF RETURN ON ASSETS AND DEBT TO ASSETS RATIO ON TAX AVOIDANCE IN PLANTATION COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2018 PERIOD Sucipto, Tia Novira; Hasibuan, Renika
Accounting and Business Journal Vol 2 No 1 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i1.1010

Abstract

For tax companies it is a burden that will reduce net income so that many companies are trying to find ways to minimize the tax burden that does not violate the law, commonly referred to as tax avoidance, this study aims to determine the effect of Return On Assets and Debt to Assets Ratio on avoidance. The sampling technique used was purposive sampling, the final sample size was 10 plantation companies listed on the Indonesia Stock Exchange in 2016-2018. The analysis method used is multiple linear regression analysis of panel data using SPSS 24.00. Based on the research results, it shows that the Return on Assets and Debt to Assets Ratio have a significant effect on tax avoidance. It is recommended for further research if you want to follow up on Return On Assets, Debt to Assets Ratio and tax avoidance or with similar research topics can be expected to add other variables, such as variables of liquidity and company size. Management is expected to be able to manage all of its total assets and control interest expenses and minimize tax burdens each year so that the profit earned by the company increases every year.
Co-Authors , Oktarini Khamilah Siregar , Yunita Sari Rioni Ade Yulita Sihombing Anwar Suhut Ardella, Prasasti Azzahra, Syakirah Br Sembiring, Dealova Venolika Caroline Sime Br Ginting Faried, Annisa Ilmi Frasiska, Dea Galih Supraja Ginting, Rika Mei Hayani Gio Qaedy Auzan Grace Mariana Makdalena Hasibuan, Renika Indah Setiarini Lubis, Naomi Lusita Debora Marpaung M. Irsan Nasution Maharani, Juana Dewi Melati Sihombing Mery Lani Purba Muttia Kartika Muttia Kartika Naufal Fauzan Hasibuan Neng Sri Wardhani Owen De Pinto Simanjuntak Prasasti Ardella Purba, Rosanna Purba, Rossana Quddusi Shara Ayuni Renika Hasibuan Rika Meihayani Ginting Rosanna Purba Selfi Widiyanti Sibarani, Romida Br Simarsoit, Fany Anatasya Suci Ralita Lestari Tengku Syalia Faradiva Widya Nizrina Widya Nizrina Yuli Natalia Simbolon Zalfa, Nadhira