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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Journal of Economic, Bussines and Accounting (COSTING) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Public Budgeting, Accounting and Finance Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Sosial dan Teknologi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) International Journal of Economics and Management Research Jurnal Ilmiah Smart Digital Innovation : International Journal Of Management International Journal of Mechanical, Electrical and Civil Engineering Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Pendidikan dan Sosial Humaniora International Journal of Economics and Management Research
Latersia Br Gurusinga
S.T. Manajemen Bisnis Multi Sarana Manajemen Administrasi Dan Rekayasa Teknologi
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Earning Per Share, Struktur Modal dan Return On Assets Terhadap Harga Saham Pada Perusahaan Subsektor Perdagangan Besar dan Perdagangan Kecil Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Anastasia Tetriani; Latersia Br Gurusinga
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4459

Abstract

This study aims to examine and analyze the effect of earnings per share, capital structure and return on assets on stock prices in large and small trading sub-sector companies listed on the Indonesia stock exchange for the 2016-2020 period. The research method used in this study uses quantitative research methods with quantitative descriptive research that is explanatory research. The population of this research is all large trading and small trading sub-sector companies listed on the Indonesia Stock Exchange totaling 61 companies. The sample of this research is 15 companies with purposive sampling technique. The results of the study show that partially Earning Pershare has an effect on stock prices, the rest Capital Structure and Return On Assets have no effect on Stock Prices. Simultaneously Earning Per Share, Capital Structure and Return On Assets affect earnings per share Keywords: Earning Per Share, Capital Structure and Return On Assets, Stock Price
Influence Of Capital Structure, Profitability, Tax Planning And Expensesdeferred Tax On Corporate Income Tax On Various Industrial Sector Companies Listed On The Indonesian Stock Exchange 2018 – 2022 Latersia Br Gurusinga; Jhon Raphael Saragih; Juli Anna
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i2.220

Abstract

The aim of this research is to determine and analyze the extent of the influence of Capital Structure, Profitability, Tax Planning and Deferred Tax Expenses on Corporate Income Tax in companies in various industrial sectors. The data collection technique used is secondary data in the form of annual reports for the 2018-2022 period on companies in various industrial sectors. The sample in this study was taken from the financial reports of companies in various industrial sectors listed on the Indonesia Stock Exchange in 2018-2022 so that the data obtained was 24 companies x 5 years = 120 data. The data will be analyzed using quantitative methods. The results of the research show that Capital Structure, Profitability, Tax Planning and Deferred Tax Expenses have a significant and significant effect on Corporate Income Tax and only the Tax Planning variable has a positive effect on Corporate Income Tax in various industrial sector companies while the other variables have a negative effect on Corporate Income Tax in companies various industrial sectors.
Effectiveness Of Tax Collection With Warning Letters and Forced Letters On East Medan Pratama KPP Tax Revenue Latersia Br Gurusinga; Hermawan Sutanto; Feebee Salim
International Journal of Mechanical, Electrical and Civil Engineering Vol. 1 No. 3 (2024): July : International Journal of Mechanical, Electrical and Civil Engineering
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijmecie.v1i3.29

Abstract

This research aims to determine the level of effectiveness of tax collection with warning letters and forced letters on East Medan KPP Pratama tax revenues during the period January - October 2023. The population in this study are individual taxpayers and the research data was obtained from the Medan Pratama Tax Service Office. east. The research method used is the documentation data collection method obtained from KPP Pratama Medan Timur. The results of this research show that tax collection using warning letters and forced letters is less effective, with the calculation results of the average issuance of warning letters being 68.26% and forcing letters being 67.87%. It is said to be less effective because the percentage is in the range of 60% - 80%.
Analisis Efektivitas Pajak Daerah Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Kota/Kab Di Wilayah Sumut Latersia Br Gurusinga; Fitri Handayani; Yestika Seprina Zai
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 3 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i3.5025

Abstract

This study aims to assess the level of effectiveness and the extent of the contribution of local taxes to the Regional Original Revenue (PAD) in cities and regencies within the North Sumatra (Sumut) region for the years 2023–2024. Regional Original Revenue refers to the income earned by a local government sourced from the potential within its own territory. Effectiveness is defined as the extent to which an organization successfully achieves its predetermined goals, while contribution refers to the proportion or percentage of PAD relative to the total regional revenue. The research employs a quantitative approach, using secondary data collected from publicly available financial reports. These data were obtained from the official website of the Directorate General of Fiscal Balance at https://djpk.kemenkeu.go.id/portal/data/apbd and further reviewed to generate a clear and systematic description. The research population includes all cities and regencies in the North Sumatra region, with the final sample consisting of 66 data points, derived from 33 regions over a 2-year period. A descriptive quantitative method was used to analyze the data. This approach, rooted in positivist philosophy, allows for systematic observation and evaluation of existing facts based on the selected research objects. The descriptive analysis focuses on measuring the effectiveness and contribution levels of local taxes in supporting PAD. The results of the study indicate that the effectiveness of local tax collection in North Sumatra is categorized as fairly effective, with an average effectiveness rate of 84%. Furthermore, the contribution of local taxes to PAD is also considered good, with an average contribution rate of 33%. These findings suggest that local taxes play a significant role in generating regional revenue and that efforts by regional governments in North Sumatra to manage tax collection have been reasonably successful. The results also highlight the need for continued improvement to optimize local tax revenue and strengthen regional fiscal independence.
Pengaruh Stres Kerja, Beban Kerja dan Kepuasan Kerja terhadap Turnover Intention Karyawan Pada PT. Cipta Sarana Jaya Abadi Ferdinand Marco Wijaya; Rusdiana Br Simamora; Latersia Br Gurusinga
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 5 No. 4 (2025): Desember : Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v5i4.7953

Abstract

High turnover intention rates pose a serious challenge to companies because they can disrupt operational stability, reduce productivity, and increase recruitment and training costs. PT Cipta Sarana Jaya Abadi has faced similar challenges, with an increasing number of employee resignations over the past three years. This study aims to analyze the influence of job stress, workload, and job satisfaction on employee turnover intention. A quantitative survey approach was used, with questionnaires distributed to 80 randomly selected respondents. The data were analyzed using multiple linear regression with SPSS. The results showed that job stress and workload have a positive and significant influence on turnover intention, meaning that the higher the stress and workload levels, the higher the employee's desire to leave the company. Conversely, job satisfaction has a negative and significant influence on turnover intention, meaning that the higher the job satisfaction, the lower the employee's intention to resign. Simultaneously, these three variables significantly influence turnover intention, with a coefficient of determination of 44.6%. This means that job stress, workload, and job satisfaction together explain 44.6% of the variation in turnover intention, while the remainder is influenced by factors outside this study. These findings emphasize the importance of managing stress and workload, as well as increasing job satisfaction, as key strategies for reducing employee turnover intentions. The results of this study are expected to provide a basis for company management in designing more effective human resource management strategies to improve employee retention and well-being.
PERAN PEREMPUAN DALAM TRANSFORMASI KEUANGAN RUMAH TANGGA: PENERAPAN APLIKASI KEUANGAN DIGITAL UNTUK MERENCANAKAN ANGGARAN DAN MENGELOLA UTANG DENGAN EFISIEN Sutanto, Hermawan; Victor; Gurusinga, Latersia Br; Yusnaini
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18212

Abstract

The transformation of finance in Indonesia is entering the digital era, marked by an increase in financial inclusion, rapid growth of financial technology companies, and the expanding use of e-wallets and digital payments. Women play an important role in this process, not only as users but also as participants and leaders, supporting sustainable economic growth. Although data shows that women still face a digital divide, government efforts through the Ministry of Communication and Information Technology focus on empowering women to access and utilize digital technology. In the context of households, homemakers play a key role in financial management, including budgeting and debt management. This research employs a mixed methods approach to analyze the use of digital financial applications by 80 homemakers in Medan Johor District. The results indicate that, despite a high level of digital application usage, challenges such as limited knowledge and training hinder the effectiveness of these applications in financial management. It was also found that applications are more frequently used for transactions rather than for financial planning. Therefore, comprehensive training programs are needed to enhance financial literacy and empower women to optimally utilize technology, which in turn can improve household financial well-being.
Analisis Perbandingan Pajak Hotel, Restoran, Reklame, Dan Retribusi Kebersihan Sebelum Dan Sesudah Pandemi Di Provinsi Aceh Periode 2018-2021 Hidayat, Ferry; Gurusinga, Latersia Br; Filbert, Filbert
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2295

Abstract

The COVID-19 pandemic in 2020 caused a decreased Revenue of Local Taxes and Retributions in Indonesia. In 2022, there will be a simplification for the types of Local Taxes and Retributions from Law Number 28 of 2009 to Law Number 1 of 2022 because there are too many types of Local Taxes and Retributions, which made monitoring difficult. This study aimed to analyze and compare Hotel Tax, Restaurant Tax, Billboard Tax, and Cleaning Retribution before and after the pandemic in Regencies/Cities of Aceh Province. Data analysis of the study used quantitative descriptive and comparative to compare the increased or decreased revenues between two samples before and after the pandemic. The results of the Wilcoxon Signed-Ranks Test show that there is a significant difference in revenue from Hotel Tax and Billboard Tax before and after the pandemic. Revenue from Hotel Tax experienced a significant decrease, while Revenue from Billboard Tax experienced a significant increase. Meanwhile, there is no significant difference between from Revenue Restaurant Tax and Revenue from Cleaning Retribution before and after the Pandemic.
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN STRUKTUR MODAL TERHADAP TAX AVOIDANCE Yusnaini, Yusnaini; Gurusinga, Latersia Br; Belinda, Lisa
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4057

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, pertumbuhan penjualan dan struktur modal terhadap tax avoidance pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI priode 2017-2022. Populasi yang digunakan dalam penelitian ini perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2017-2022 adalah 504 perusahaan. Sampel menggunakan teknik purposive sampling, dengan menggunakan sampel sebanyak 90 perusahaan dalam kurun waktu 6 tahun penelitian, kemudian diukur menggunakan analisis regresi linier berganda dengan menggunakan bantuan program spss 25. Hasil penelitian menunjukkan profitabilitas berpengaruh negatif dan signifikan terhadap tax avoidance. Pertumbuhan penjualan berpengaruh negatif dan tidak signifikan terhadap tax avoindance. Struktur modal berpengaruh positif dan tidak signifikan terhadap tax avoidance. Secara simultan profitabilitas, pertumbuhan penjualan dan struktur modal berpengaruh signifikan terhadap tax avoidance.
Pengaruh Digital Payment dan Cooperative Compliance terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan di Kecamatan Medan Amplas Saragih, Jhon Raphael; Gurusinga, Latersia Br; Zebua, Sabar Oktaviani
Jurnal Sosial Teknologi Vol. 5 No. 5 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i5.32126

Abstract

Penelitian ini bertujuan untuk menguji dampak dari pembayaran digital dan kepatuhan kooperatif terhadap kepatuhan pembayaran Pajak Bumi dan Bangunan (PBB) di Kecamatan Medan Amplas. Pembayaran digital, sebagai sebuah kemajuan teknologi dalam sistem perpajakan, dirancang untuk meningkatkan kemudahan dan efisiensi dalam proses pembayaran. Sementara itu, kepatuhan kooperatif merupakan strategi kolaboratif antara otoritas pajak dan wajib pajak untuk mendorong kepatuhan pajak secara sukarela. Pendekatan kuantitatif digunakan, dengan menggunakan survei yang dilakukan di antara para wajib pajak PBB di daerah tersebut, dengan jumlah sampel sebanyak 100 responden. Temuan menunjukkan bahwa pembayaran digital dan kepatuhan kooperatif secara signifikan dan positif mempengaruhi kepatuhan pembayaran PBB. Hasil ini menggarisbawahi pentingnya memanfaatkan teknologi pembayaran dan mendorong strategi komunikasi yang kooperatif untuk meningkatkan kepatuhan pajak daerah.
PENGARUH OPERATING LEVERAGE DAN FINANCIAL LEVERAGE TERHADAP RESIKO SAHAM PADA PERUSAHAAN SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Yusnaini; Gurusinga, Latersia Br
Jurnal Manajemen Akuntansi Dan Administrasi Bisnis Vol 5 No 2 (2021): Jurnal Ilmiah SMART
Publisher : Sekolah Tinggi Manajemen Bisnis (STMB) MultiSmart

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62262/jmab.v5i2.246

Abstract

Penelitian ini bertujuan untuk meneliti dan menganalisis pengaruh dari Operating Leverage, dan Financial Leverage Terhadap Resiko Saham pada perusahaan Sub Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah 71 perusahaan selama periode 2016-2020, dengan teknik pengambilan sampel yaitu purposive sampling sehingga hanya terdapat 56 perusahaan yang dapat dijadikan sampel. Metode analisis data menggunakan uji analisis regresi data panel dengan alat bantu software pengolah data statistik yaitu Eviews. Hasil penelitian menunjukkan bahwa operating leverage berpengaruh positif namun tidak signifikan terhadap resiko saham, sedangkan financial leverage berpengaruh positif dan signifikan terhadap Resiko Saham pada perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia yang terdaftar di BEI periode 2016-2020
Co-Authors Alvan Juniardi Marpaung Anastasia Tetriani Andy Prashetyo Angelin, Angelin Belinda, Lisa Citra Dewi Colossal, Steffia Tandiana Desfina Tristan Feebee Salim Ferdinand Marco Wijaya Ferry Hidayat Filbert, Filbert Fitri Handayani Fitri Handayani Fitri Handayani Hernawaty Manalu Jennifer Jennifer Jhon Raphael Saragih Juli Anna Juliandi Sahputra Lobion, Sellina Marvin Marvin Monica Halim Natasya Lovett Michelle Natasya Lovett Michelle Pita karni Zendrato Robin Robin Rusdiana Br Simamora Saragih, Jhon Raphael Silvia Silvia Stevani Sutanto, Hermawan Sydney Holly Talita, Talita Thevanni Tri Puspita Sari Vanny Vanny Victor Victor William Sugiato Willy Chandra Yestika Seprina Zai Yunita Gunawan Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Zebua, Sabar Oktaviani