Article Per Year (5 Year)
p-Index From 2021 - 2026
5.72
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Jurnal Ilmiah Raflesia Akuntansi Jurnal Bisnis Mahasiswa Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Advanced Social Works (DARMA) Journal Accounting International Mount Hope Jurnal Ilmiah Accusi JAS (Jurnal Akuntansi Syariah) Jurnal Mahkota Bisnis (Makbis) Jurnal Ilmu Manajemen METHONOMIX METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Ivo Maelina Silitonga
Fakultas Ekonomi, Universitas Methodist Indonesia
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
ANALISIS FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2): Studi Kasus Badan Pengelola Keuangan, Pendapatan dan Aset Daerah Kabupaten Tapanuli Utara Meliati Meliati; Arthur Simanjuntak; Ivo Maelina Silitonga; Thomas Sumarsan Goh
Jurnal Ilmu Manajemen METHONOMIX Vol 5 No 1 (2022): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol5No1.pp63-78

Abstract

This study aims to analyze the effect of knowledge of rural and urban land and building taxes, taxpayer awareness, rural land and building tax services, tax sanctions, and NJOP on taxpayer compliance. This type of research is survey research, using primary data with a questionnaire. The research population was 110,077 and 105 processed. Hypothesis testing was carried out using multiple linear regression using the Statistical Package for the Social Sciences (SPSS). The results showed that knowledge of rural and urban land and building taxes, taxpayer awareness, rural and urban land and building tax services, tax sanctions, and NJOP had a significant effect on taxpayer compliance. Taxpayer awareness and land and rural and urban tax services have no significant positive effect on taxpayer compliance. Partially, knowledge of rural and urban land and building taxes, taxes, taxes, and NJOP have a positive effect on taxpayer compliance. While the awareness of taxpayers and services for rural and urban land and building taxes has a positive and insignificant effect on taxpayer compliance.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK DEWAN DIREKSI, DAN SIZE PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Melanthon Rumapea; Ivo Maelina Silitonga
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 4 No 1 (2020): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol4No1.pp49-65

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh karakteristik dewan komisaris, karakteristik dewan direksi dan size perusahaan terhadap nilai perusahaan melalui profitabilitas sebagai variabel intervening. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan perbankan BUMN periode tahun 2011-2018 . Penelitian ini termasuk dalam jenis penelitian kuantitatif causal yaitu menguji teori-teori tertentu dengan cara menganalisi pengaruh diantara satu atau lebih objek untuk mengetahui apakah ada pengaruh yang signifikan antara satu atau lebih objek. Dalam penelitian ini menggunakan 4 perusahaan perbankan BUMN yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi dan analisis path. Hasil penelitian menunjukkan bahwa Karakteristik Dewan Komisaris dan Karakteristik Dewan Direksi berpengaruh positif tidak signifikan terhadap profitabilitas (ROA), Size perusahaan berpengaruh positif tidak signifikan terhadap profitabilitas. karakteristik dewan komisaris dan, karakteristik dewan direksi berpengaruh positif tidak signifikan terhadap nilai perusahaan (PBV), size perusahaan dan Profitabilitas (ROA) berpengaruh positif signifikan terhadap nilai perusahaan (PBV). Menurut hasil analisis jalur, profitabilitas (ROA) dapat memediasi pengaruh size perusahaan terhadap nilai perusahaan (PBV). Namun, profitabilitas (ROA) tidak dapat mempengaruhi karakteristik dewan komisaris dan karakteristik dewan direksi terhadap nilai perusahaan (PBV).
PENGARUH PERANAN BADAN PERENCANAAN PEMBANGUNAN DAERAH UNTUK PENINGKATAN KUALITAS PERENCANAAN PARTISIPATIF DALAM SISTEM PERENCANAAN PEMBANGUNAN: Studi Kasus Pada Badan Perencanaan Pembangunan Daerah Kabupaten Langkat Arthur Simanjuntak; Ivo Maelina Silitonga
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 3 No 2 (2020): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol3No2.pp97-112

Abstract

Tujuan ‘dari penelitian ini adalah (1). Untuk mengetahui dan menganalisis peranan dan kedudukan Badan Perencanaan Pembangunan Daerah dalam proses pembangunan daerah di Kabupaten Langkat. (2). Untuk mengetahui dan menganalisis penerapan perencanaan partisipatif dalam sistem perencanaan pembangunan daerah di Kabupaten Langkat. (3). Untuk mengetahui dan menganalisis peranan Badan Perencanaan Pembangunan Daerah untuk peningkatan kualitas perencanaan partisipatif dalam sistem perencanaan pembangunan daerah di Kabupaten Langkat. (4). Untuk mengetahui dan menganalisis kendala yang dihadapi oleh Badan Perencanaan Pembangunan Daerah untuk meningkatkan kualitas perencanaan partisipatif dalam sistem perencanaan pembangunan daerah di Kabupaten Langkat serta sekaligus langkah-langkah apa yang harus diambil untuk menanggulanginya. Penelitian ini menggunakan metode deskriptif kualitatif yang lebih mengutamakan proses dari pada hasil penelitian, sehingga bukan kebenaran secara mutlak yang diteliti melainkan pemahaman mendalam tentang sesuatu yang diteliti. Hasil Penelitian menunjukkan bahwa Kedudukan Badan Perencanaan Pembangunan Daerah Kabupaten Langkat dalam proses pembangunan daerah sangat kuat pengaruhnya, karena secara normatif mempunyai akses yang sangat kuat kepada penentuan kebijakan di lingkungan Pemerintah Daerah. Dalam proses pembangunan daerah, Badan Perencanaan Pembangunan Daerah Kabupaten Langkat juga sangat dominan karena dalam melaksanakan tugas dan fungsi baik secara fungsional maupun struktural telah berperan secara aktif sebagai perencana, pengkoordinasi serta sekaligus sebagai pengendali pelaksanaan pembangunan daerah. Badan Perencanaan Pembangunan Daerah Kabupaten Langkat dapat melakukan berbagai upaya yaitu dengan optimalisasi terhadap sumber daya yang ada. Pelaksanaan perencanaan partisipatif dalam sistem perencanaan pembangunan daerah di Kabupaten Langkat telah berjalan sesuai dengan dasar-dasar perencanaan pembangunan partisipatif, namun secara substantif masih terdapat beberapa kekurangan yang harus diperbaiki demi membenahi kekurangan yang terjadi. Upaya peningkatan kualitas perencanaan partisipatif dalam sistem perencanaan pembangunan daerah oleh Badan Perencanaan Pembangunan Daerah Kabupaten Langkat telah diupayakan agar dapat berjalan secara sistemik dan menyeluruh atau mencakup berbagai faktor dasar yang diperlukan demi terlaksananya sebuah program. Badan Perencanaan Pembangunan Daerah Kabupaten Langkat berperan dalam proses peningkatan kualitas perencanaan partisipatif dalam sistem perencanaan pembangunan daerah di Kabupaten Langkat baik sebagai perumusan kebijakan maupun dalam’ operasionalisasinya.
EVALUASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT OBATAN PASIEN COVID 19 PADA RUMAH SAKIT MITRA MEDIKA TANJUNG MULIA Esra Kembar Tua Hutasoit; Edison Sagala; Ivo Maelina Silitonga
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 2 (2023): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No2.pp107-113

Abstract

This study aims to analyze the Accounting Information System for Drug Inventory at Mitra Medika Tanjung Mulia Hospital. In this study, the author uses a descriptive technique, which is an analytical process that begins with collecting data, grouping the data and then compiling, analyzing and interpreting so that the actual picture of the problem under study is obtained. The technique of collecting data is through a documentation study, which is to obtain the necessary data from the hospital regarding the accounting information system for drug supplies. Based on research and discussion regarding the Evaluation of the Accounting Information System for Drug Inventory for Covid-19 Patients at Mitra Medika Tanjung Mulia Hospital, it shows that the accounting information system implemented has been implemented well and is able to assist leaders in making good decisions.
Pengaruh Kepemimpinan, Pengalaman, Kepatuhan Dan Integritas Terhadap Kualitas Audit Di Kantor Badan Pengawasan Keuangan Dan Pembangunan Kota Medan Pakpahan, Putri Kesia; Lahagu, Natalis Purnama Sari; Damanik, Dennys Paulus Parlindungan; Silitonga, Ivo Maelina
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.11030

Abstract

Penelitian ini mempunyai tujuan guna mengkaji pengaruh kepemimpinan, pengalaman kerja, kepatuhan, serta integritas terkiat mutu audit pada Kantor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Kota Medan. Kualitas audit menjadi aspek yang sangat krusial untuk menjamin akuntabilitas serta transparansi pengelolaan keuangan negara, sehingga auditor dituntut memiliki kompetensi dan etika profesional yang memadai. Metode yang dipakai untuk penelitian ini ialah pendekatan kuantitatif, dengan teknik pengumpulan data lewat penyebaran kuesioner kepada auditor yang bertugas di BPKP Kota Medan. Penentuan sampel dilaksanakan pada metode purposive sampling. Data yang telah didapatkan selanjutnya dianalisis memakai regresi linear berganda guna mengetahui pengaruh tiap-tiap variabel independen terkait kualitas audit. Hasil penelitian memperlihatkan bahwa kepemimpinan, pengalaman, kepatuhan, dan integritas memuat pengaruh positif serta signifikan terhadap kualitas audit. Secara bersama-sama, keempat variabel tersebut juga berkontribusi signifikan terkait peningkatan kualitas audit. Temuan ini menetapkan bahwa kualitas audit dapat ditingkatkan melalui penguatan kepemimpinan, peningkatan pengalaman auditor, penerapan kepatuhan terhadap standar audit, serta pengembangan integritas auditor. Penelitian ini diharapkan akan menjadi referensi untuk BPKP Kota Medan guna upaya meningkatkan kinerja audit secara lebih optimal
The Effect of Interest Rate Volatility, Financial Technology, and Operational Efficiency on the Profitability of Banking Sector Companies Listed on the Indonesia Stock Exchange in 2021-2024 Sirait, Citra Oktafiani; Dimita H. P. Purba; Rike Yolanda Panjaitan; Ivo Maelina Silitonga
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp1-9

Abstract

This study aims to examine and analyze the effect of interest rate volatility, financial technology, and operational efficiency on the profitability of banking sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this study is purposive sampling. The population consists of 48 banking companies, of which 21 companies were selected as samples. The data were obtained from companies listed on the Indonesia Stock Exchange through the official website www.idx.co.id. This research employs a quantitative approach with multiple linear regression analysis as the data analysis method. The results show that partially, interest rate volatility has a negative and insignificant effect on profitability. Financial technology has a positive and significant effect on profitability, while operational efficiency has a negative and insignificant effect on profitability. Simultaneously, interest rate volatility, financial technology, and operational efficiency have a significant effect on profitability. The coefficient of determination indicates that interest rate volatility, financial technology, and operational efficiency are able to explain 10.1% of the variation in profitability, while the remaining 89.9% is explained by other variables not included in the regression model.
The Effect of Profitability, Managerial Ownership and Dividend Policy on Corporate Value LQ-45 Companies Listed on The Indonesia Stock Exchange During The 2020 – 2023 Period Sonya Kristy Br Brahmana; Dimitha H P Purba; Mitha Christina Ginting; Ivo Maelina Silitonga
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/fgz7ap93

Abstract

The purpose of this study is to analyze the influence of profitability, managerial ownership, and dividend policy on firm value. The research problem is formulated as follows: whether profitability, managerial ownership, and dividend policy influence firm value. The sample used was 14 companies. The data used in this study were obtained from the annual financial reports of LQ-45 companies for the years 2020-2023. The population of companies in this study consisted of 45 LQ-45 companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. A total of 14 samples were used in this study, with sample selection using a purposive sampling method. Data analysis used descriptive statistics, classical assumption tests, and hypothesis testing with regression methods using SPSS 26. This type of research is a quantitative correlational study, which is intended to examine the relationship between variables. The analysis technique used was multiple linear regression. The results showed that profitability significantly influences firm value, managerial ownership significantly influences firm value, while dividend policy does not affect firm value. Profitability, managerial ownership, and dividend policy variables simultaneously have a significant effect on company value in LQ-45 companies listed on the Indonesia Stock Exchange for the 2020-2023 period
The Influence of Timeliness in Digital Financial Reporting (E-Reporting) on Market Reaction at the Indonesia Stock Exchange: The Mediating Role of Information Asymmetry Gracesiela Yosephine Simanjuntak; Rimky Mandala Simanjuntak; Apriani Magdalena Sibarani; Rike Yolanda Panjaitan; Ivo Maelina Silitonga
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ywtgas73

Abstract

This research investigates how digital financial reporting timeliness (e-reporting) influences market reactions in the Indonesia Stock Exchange through reduced information asymmetry mechanisms. Drawing upon signaling theory, market efficiency theory, and information asymmetry theory, this study examines how timely electronic disclosure practices create value through improved market responsiveness and reduced uncertainty among investors. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 145 publicly listed companies in Indonesia (725 firm-year observations, 2019-2023), the research demonstrates that e-reporting timeliness significantly reduces information asymmetry (β = -0.683, p < 0.001) and positively influences market reactions (β = 0.534, p < 0.001). Information asymmetry substantially mediates the relationship between e-reporting timeliness and market reactions (indirect effect = 0.421, p < 0.001, VAF = 44.1%). The model explains 62.8% of information asymmetry variance and 58.3% of market reaction variance. This study provides comprehensive empirical evidence of how digital reporting infrastructure transforms capital market efficiency and investor decision-making processes in emerging market contexts
Pengaruh Heptagon Fraud Terhadap Fraudulent Financial Statement Pada Perusahaan Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024 Raulina Br. Sitinjak; Duma Megaria Elisabeth; Ivo Maelina Silitonga
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1361

Abstract

Statements. The population of this study is companies in the Basic Materials sector listed on the Indonesia Stock Exchange for the 2021-2024 period. The study population was 109 companies with 41 of them being a sample that met the criteria. The technique used is purposive sampling. The data analysis technique used was multiple linear regression processed using SPSS 25. The results of this study show that Pressure, Rationalization has no effect on Fraudulent Financial Statements. Opportunity, Capability, Arrogance have a positive or insignificant effect on Fraudulent Financial Statements. Meanwhile, Culture has a negative and significant effect on Fraudulent Financial Statements and Religiosity has a positive and significant effect on Fraudulent Financial Statements. And simultaneous testing proves that Pressure, Opportunity, Rationalization, Capability, Arrogance, Culture, and Religiosity have a significant effect on Fraudulent Financial Statements. In the Coefficient of Determination Test, the results obtained that the variables Pressure, Opportunity, Rationalization, Capability, Arrogance, Culture, and Religiosity were able to explain 8.9% of the variation in Fraudulent Financial Statements. Meanwhile, the remaining 91.1% were influenced by other variables outside the research model.
Analysis Of The Influence Of Loan To Deposit Ratio, Capital Adequacy Ratio, Non-Performing Loan, Operational Efficiency Ratio, And Total Asset Turnover On Return On Asset Of Commercial Bank Listed On The Indonesian Stock Exchange Period 2019-2023 Duma Rahel Situmorang; Farida Sagala; Ivo Maelina Silitonga; Rike Yolanda Panjaitan; Lamria Sagala
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/81br1521

Abstract

The aim of this study to determine the effect of the loan to deposit ratio, capital adequacy ratio, non perfoming loan, operational efficiency ratio, total asset turnover on thw return on assets of commercial banks on the BEI for the 2019-2023 period. This research is a type of causal associative research with the research population being conventional commercial banks registered with the BEI in 2019-2023 which amounted to 45 banks. The sample is done by purposive sampling in order to obtain 28 banks that match the criteria and become the research sample. The type pf data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is a multiple regression analysis. The results showed that partially operational efficiency ratio had a positive and significant effect on return on assets. Meanwhile, loan to deposit ratio and non performing loan have a positive and do not have a significant effect on return on assets. Capital adequacy ratio and the total asset turnover had a negative and do not significant effect on return on assets. Simultaneously, all independent variables affect the return on assets of conventional commercial banks registered with the BEI
Co-Authors Anggiat Manurung Apriani Magdalena Sibarani Arthur Simanjuntak Br Ginting, Wulan Febriyanti Damanik, Dennys Paulus Damanik, Dennys Paulus Parlindungan Damanik, Rizki Yulandari Dennys Paulus Parlindungan Damanik Dimita H. P. Purba Dimitha H P Purba Dona Pasaribu Duma Megaria Elisabeh Duma Megaria Elisabeh Duma Megaria Elisabeth Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Edison Sagala Esra Kembar Tua Hutasoit Farida Sagala Ginting, Mitha C. Ginting, Mitha Christina GRACESIELA YOSEPHINE SIMANJUNTAK Jeudi A. T. P. Sianturi Junika Napitupulu Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lahagu, Natalis Purnama Sari Lamria Sagala Lidya Paskalina Pasaribu Lidya Paskalina Pasaribu Lumbangaol, Idaman Sagita Manurung, Anggiat Marbun, Sondang Melanthon Rumapea Meliati Meliati Mesakh, Januardi Mitha Christina Ginting Mulatua Silalahi, Mulatua Nadapdap, Kristanty M. N Nadapdap, Kristanty M.N. Necia Mita Novalina Pasaribu Nurwijayanti Pakpahan, Putri Kesia Panjaitan, Rike Yolanda Purba, Dewi Driani Putra Pratama Putri Enjelina Sianipar Raulina Br. Sitinjak Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky Mandala Simanjuntak Rintan br Saragih Rintan Saragih Rintan Saragih, Rintan Riska Elisabet Purba Sagala, Lamria Sahala Purba Saragih, Rintan Br Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Septony B. Siahaan Sibarani, Apriani M Simanjuntak , Natasya Veronica Simanjuntak, Faido M. P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simarmata, Lamdapot Pranata Sirait, Citra Oktafiani Siregar, Elizabeth Sonya Kristy Br Brahmana Tambunan, Jesica Tasya Dearmaria Simbolon Thomas Sumarsan Goh Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak