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All Journal Jurnal Paradigma Ekonomika Quantitative Economics Journal Electro Luceat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Akuntansi Prima Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Bukit Pengharapan
Sipahutar, Tetty Tiurma Uli
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Medicine & Pharmacology Social Sciences Other

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THE INFLUENCE OF TOURISM SECTOR AND TRADE ON ECONOMIC GROWTH IN INDONESIA Sipahutar, Tetty Tiurma Uli
Quantitative Economics Journal Vol 8, No 2 (2019)
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/qej.v8i2.19933

Abstract

The results showed some conclusions: (i) in the long term that the variables of tourism foreign exchange and net exports positive and significant impact. Dummy variables and the exchange rate and no significant positive effect. (ii) in the short term that the variables of tourism foreign exchange and net exports positive and significant impact. And a dummy variable exchange rate and no significant positive effect. (iii) of the coefficient of determination (R2) showed that the variables studied could explain the long-term and short-term equal to 94.01 percent, while the remaining 5.99 percent is explained by variables out of models (which was not studied).
Effect Of Profitability, Leverage, Composition of the Board of Commissioners, Audit Committee and Fiscal Loss Compensation on Tax Avoidance in Banking Companies in BEI Siregar, Pardomuan; Pakpahan, Ardy Johannes; Sipahutar, Tetty Tiurma Uli
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3271

Abstract

This study aims to determine the relationship between profitability, leverage, and composition of the board of commissioners, audit committee, tax loss compensation on tax avoidance in companies banks listed on the Indonesia Stock Exchange in 2017 – 2019 The research method used is a quantitative research method with a descriptive approach. The research population is 39 companies. The sampling technique used is purposive sampling. Based on the results of the study showed that partially profitability has a positive effect on tax avoidance, but leverage, the composition of the board of commissioners, audit committee, and fiscal loss compensation on tax avoidance. The results of the study simultaneously show that the variables of profitability, leverage, composition of the board of commissioners, audit committee and compensation have no simultaneous effect on tax avoidance.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2015-2017 Ndruru, Martonius; Silaban, Pelita Br.; Sihaloho, Jenni; Manurung, Kwinta Monika; Sipahutar, Tetty Tiurma Uli

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.687 KB) | DOI: 10.31955/mea.v4i3.403

Abstract

Tujuan penelitian adalah untuk mengetahui pengaruh profitabilitas, leverage dan likuiditas terhadap nilai perusahaan. Metode pengumpulan sampel pada penelitian ini menggunakan pendekatan non-probability sampling dengan teknik purposive sampling. Jumlah sampel.penelitian yaitu 74 perusahaan pada perusahaan manufaktur di Bursa Efek Indonesia tahun 2015-2017. Hasil penelitian menunjukkan bahwa secara simultan profitabilitas berpengaruh signifikan terhadap nilai perusahaan, leverage berpengaruh signifikan teehadap nilai perusahaan dan likuiditas berpengaruh signifikan terhadap niali perusahaan. Secara parsial profitabilitas berpengaruh postif signifikan terhadap nilai perusahaan, leverage berpengaruh negatif tidak signifikan terhafap nilai perusahaan, dan likuiditas berpwngaruh positif signifikan terhafap nilai perusahaan.
PENGARUH PENGANGGURAN (TENAGA KERJA), KEMISKINAN, INFLASI DAN KONSUMSI TERHADAP PENDAPATAN DOMESTIK REGIONAL BRUTO SUMATERA UTARA PERIODE 2015-2019. Sipahutar, Tetty Tiurma Uli; Anjelina, Selly; Andriyani, Ferra; Yani, Ade Irma Yani

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.739 KB) | DOI: 10.31955/mea.v5i2.1252

Abstract

Pemerintah Sumatera Utara menyadari pembangunan nasional yang dilakukan untuk tujuan masyarakat adil dan makmur. Penelitiannya bertujuan untuk mengetahui pengaruh pengangguran (tenaga kerja), kemiskinan, inflasi dan konsumsi terhadap Pendapatan Domestik Regional Bruto Sumatera Utara Periode 2015-2019. Metode penelitian kuantitatif. Adapun populasi dalam penelitianPendapatan Domestik Regional Bruto Sumatera Utara Periode 2015-2019. Sampel penelitian iniPendapatan Domestik Regional Bruto Sumatera Utara Periode 2015-2019. Hasil ialah Pengangguran (Tenaga Kerja) berpengaruh terhadap Pendapatan Domestik Regional Bruto Sumatera Utara Periode 2015-2019. Kemiskinan berpengaruh terhadap Pendapatan Domestik Regional Bruto Sumatera Utara Periode 2015-2019. Inflasi tidak berpengaruh terhadap Pendapatan Domestik Regional Bruto Sumatera Utara Periode 2015-2019. Konsumsi berpengaruh terhadap Pendapatan Domestik Regional Bruto Sumatera Utara Periode 2015-2019. Pengangguran (Tenaga Kerja), kemiskinan, inflasi dan konsumsi berpengaruh terhadap Pendapatan Domestik Regional Bruto Sumatera Utara Periode 2015-2019.
The Influence of Time Budget Pressure and Audit Risk on Audit Quality at Public Accounting Firms in Medan Piter, Jhon; Ismayuni, Tri Utari; Sipahutar, Tetty Tiurma Uli
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.927

Abstract

This research aims to analyze the influence of time budget pressure and audit risk on audit quality at public accounting firms in Medan. Time budget pressure is a situation where auditors must allocate resources effectively. Audit risk is a measure of the reliability of the information used by the accounting system, namely the amount of confidence that can be given to that information. Assessment of audit quality can be based on the accuracy of the information reported by the auditor regarding whether his findings are good or not regarding the existence of a violation that occurred in the accounting system. This research was carried out at the Public Accounting Firm in Medan City using quantitative research with several methods, namely questionnaires and interviews. The population used was 50 auditors and the sample size used was 30 auditors. The research results show that audit quality can be explained by 89.9% and the remaining 10.1% is explained by factors not examined in this research. The results of this research provide important insight into the fact that high-time budget pressure and audit risk will also cause auditors to make errors when presenting material or financial reports.
Pengaruh profitabilitas, struktur aktiva, dan likuiditas terhadap struktur modal pada perusahaan makanan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017 Nabayu, Yona Putri; Marbun, Novelia; Ginting , Hannitra Fitria; Sebayang , Novi Adriyani; Sipahutar, Tetty Tiurma Uli
Jurnal Paradigma Ekonomika Vol. 15 No. 2 (2020): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/paradigma.v15i2.10316

Abstract

The purpose of conducting this research is to examine the effect of profitability, asset structure, liquidity, on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange in 2014-2017. This study used a sample of 36 food and beverage companies listed on the Indonesia Stock Exchange in 2014-2017. The approach method used in this research is quantitative, the type of research used is descriptive quantitative, the nature of this research is causal and the type of secondary data. Multiple linear regression is used in the data analysis method. Judging from the results of this study that profitability partially does not affect capital structure while asset structure partially has a negative and significant effect on capital structure and liquidity has a positive and significant effect on capital structure. Simultaneously, profitability, asset structure, liquidity have a positive and significant impact on capital structure. The results of the coefficient and determination test obtained an adjusted R Square value of 0.252 or 25.2%, this means that the dependent variable, namely the capital structure can be explained by variations of the four independent variables, namely profitability, asset structure and liquidity by 25.2%, while the remaining 74.8% is explained by other variables not included in this study.
PENDAMPING PENERAPAN SAK ETAP DALAM PENYUSUNAN LAPORAN KEUANGAN UNTUK PENINGKATAN POTENSI DESA MELALUI PRODUKTIVITAS PEMBANGUNAN SUMBER DAYA AIR BERSIH BUMDESA SUMBER BARU, DESA BANDAR BARU Sipahutar, Tetty Tiurma Uli; Nainggolan, Benny Rojeston Marnaek; Romy, Elly; Piter, Jhon
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.427

Abstract

With the enactment of Law No. 6 of 2014, villages have become autonomous regions and have the right to manage their village income independently. Sumber Baru is a BUMDes in Deli Serdang Regency, Bandar Baru District, which emerged from village autonomy to realize the welfare of residents. The obligation of BUMDes as a legal entity to implement accounting standards has not been implemented in almost all regions in Indonesia. The purpose of this activity is to improve the knowledge and skills of BUMDesa administrators, especially in recording and preparing BUMDesa financial reports. The method used is training in recording and preparing BUMDesa financial reports using lecture techniques, tutorials, discussions (brainstorming), and post-training/mentoring. The results of the activities obtained are increased knowledge and understanding related to the accounting system starting from input in the form of transaction recording to the output produced in the form of BUMDesa financial reports containing financial information that will be used by BUMDesa stakeholders.
PENGARUH LOCUS OF CONTROL, GAYA KEPEMIMPINAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (STUDI KASUS DI BPKP PERWAKILAN SUMATERA UTARA) Andini, Natasia; Sihombing, Triani Sylvana; Tarigan, Ema Saputri Br; Sipahutar, Tetty Tiurma Uli
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

Abstract The accounting profession has an important role in the provision of reliable financial information for thr government, investors, creditors, shareholders, employees, debtors, also for the community and other parties concerned. The performance of auditorsis the ability of an auditor to produce findings or results of the examination of inspection activities for the management and financial responsibilities are carried out in an inspection team. Factor affecting the performance of the auditor is locus of control, leadership style and organizational commitment. The purpose of this study was to determine the effect of locus of control, leadership style and organizational commitment on the performance of auditors at BPKP of North Sumatra Representation Office. Research tool used was a data analysis technique multiple linear regression, F- test, t test. The location study performed at BPKP, which in the North Sumatra Respresentation Office. Based on the results of analysis show that the locus of control, leadership style and organizational commitment have positive influence on the performance of auditors at BPKP of North Sumatra Representation Office.
PENGARUH KOMPETENSI, INDEPEDENSI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN SUMATERA UTARA Putri Br S.Kemb, Riana Rantika Dwi; Isny, Rizki Septiandre; prasanti, Dessy; Sipahutar, Tetty Tiurma Uli
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

This study aims to examine whether competency, independence and organizational commitment influence the performance of government auditors in the Financial and Development Supervisory Agency (BPKP) of North Sumatra Representatives. The sample in research ii were 90 respondents. This study found that partially, the results of the study showed that the variable competence (X1), independence (X2) and organizational commitment (X3) had a positive and significant effect on the performance of government auditors. The F test results also show that simultaneously all the independent variables have a significant effect on the performance of the government auditor BPKP, this can be seen from a significant value of 6.944 where the value (6.944> 2.76) with a significant value of 0,000 is smaller than α = 0.05. The results showed that accepted and rejected means competency, independence and organizational commitment simultaneously had a significant effect on Auditor Performance at the Representative Office of North Sumatra's BPKP.
PENGARUH DUE PROFESSIONAL CARE, AKUNTABILITAS, KOMPLEKSITAS DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDITPADA KANTOR BPKP PROVINSI SUMATERA UTARA Zebua, Ester; Munthe, Dertina Eftaria; Sari, Dinda Wulan; Naibaho, Vitri Sari; Sipahutar, Tetty Tiurma Uli
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

This study conducted to determine the effect of due professional care, accountability, the complexity of the audit, and time budget pressure on audit quality in BPKP of Sumatera Utara. Source of data in this study are primary data in the form of answer to the questionnaire to the auditor BPKP in Sumatera Utara and secondary data in the form of the number of auditors BPKP in Sumatera Utara. Method of determining the sampel in this study using purposive sampling method and the method that meets the criteria as much as 90 samples. Data analisystechinques in this study using multiple linear regression analisys, where the result showed a variable due professional care, accountability, and time budget pressure positive effect on audit quality, while the variable complexity of the audit negatively effect audit quality.
Co-Authors Andini, Natasia Andriyani, Ferra Anjelina, Selly Asmara, Lara Ginting , Hannitra Fitria Ismayuni, Tri Utari Isny, Rizki Septiandre Katharina, Ninta Manurung, Kwinta Monika Marbun, Novelia Munthe, Dertina Eftaria Nabayu, Yona Putri Naibaho, Vitri Sari Nainggolan, Benny Rojeston Marnaek Ndruru, Martonius Pakpahan, Ardy Johannes Piter, Jhon prasanti, Dessy Putri Br S.Kemb, Riana Rantika Dwi Ria Manurung, Ria Romy, Elly Sari, Dinda Wulan Sebayang , Novi Adriyani Sembiring, Jessi Charina Sihaloho, Jenni Sihombing, Triani Sylvana Silaban, Pelita Br. Siregar, Pardomuan Sitepu, Wilsa Road Betterman Tarigan, Ema Saputri Br Yani, Ade Irma Yani Yosita Lianawati Zebua, Ester