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All Journal The Accounting Journal of Binaniaga Jurnal Ilmiah Binaniaga FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT

Purba, Darwin Marasi

Universitas Binaniaga Indonesia

Author-ID : 1387197

Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Articles

Pengaruh Profitabilitas, Struktur Good Corporate Governance dan Kualitas Audit terhadap Audit Delay Purba, Darwin Marasi
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

This study is aimed at collecting empirical evidence about the influence of profitability, and good corporate governance w h i c h consisted of the board size, the independent commisioners, audit committee size and audit quality on the audit delay.The populations of this research are manufacturing companies of consumer goods industry sector listed in Indonesia Stock Exchange in the year of 2015-2016 which includes 56 companies, using purposive sampling technique. Methods of data analysis used in this research are descriptive statistical analysis and multiple linear regressions.The results indicate that profitability, good corporate governance and audit quality have a simultaneously significant effect on the audit delay. However, partial test results show that the profitability and the size of audit committee are not affecting on the audit delay. Meanwhile, the board size, independent commissioners and audit quality have a significant effect on the audit delay

Process of analysis and design of income accounting information system (case study of PT. MARCI) Rizki Ahmad Fauzi; Darwin Marasi Purba
The Accounting Journal of Binaniaga Vol 6, No 1 (2021): June 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i1.416

Abstract: To increase the competitiveness of a company requires information, including accounting information. With a good accounting information system, it is hoped that the results of physical process efficiency, data updates and accuracy will be achieved. The system design methodology in making the system goes through the stages (1) System Survey (2) System Analysis (3) System Design (4) System Development (5) Testing (6) System Implementation (7) System maintenance. However, with limited time and funds, the researcher completed the research to the system design stage in the form of standard operating procedures (SOP). As for the conclusion, it was found that the work was still inconsistent (same work but implemented in different ways), recording errors, process delays and poor quality.The system design model that has been prepared by the researcher for the Income Accounting Information System of PT Marci consists of the following procedures: (1) order receipt (2) contract agreement (3) work process (4) billing (5) recording. Keywords: System design, accounting information system, PT MARCI

The Influence of Earnings Management, Audit Quality and CEO Duality on Tax Avoidance Darwin Marasi Purba
The Accounting Journal of Binaniaga Vol 3, No 01 (2018): June 2018
Publisher : STIE Binaniaga

This study aims to get the empirical evidence about the influence of earnings management, audit quality and CEO duality on the tax avoidance. Tax avoidance has used an effective tax rate (ETR) by calculating the corporate taxes expenses divided by the earnings before income and tax during a certain period. Population of this research are the manufacturing companies in Indonesia Stock Exchange in 2014-2016 which 48 companies are using the purposive sampling technique. Methods of data analysis has applied the descriptive statistical analysis and multiple linear regression. These results have indicated that earnings management, audit quality and CEO duality have had a significant effect simultaneously on the tax avoidance. However, partial test results have shown that the audit quality and CEO duality have not affected the tax avoidance. While the earnings manegement has had a significant effect on the tax avoidance.Keyword: effective tax rate, earnings management, tax avoidance.

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY AGAINST THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY Darwin Marasi Purba
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

This study aimed to get empirical evidence about the influence of good corporate governance consists of the proportion of institution ownership, board size, the proportion of independent commisioners, audit committee size and audit quality on the disclosure of corporate social responsibility with leverage as control variables.Population of this research are manufacturing companies listed in Indonesia Stock Exchange in 2014 the annual report contains disclosure of corporate social responsibility activities of companies which some 59 companies using purposive sampling technique. Methods of data analysis using descriptive statistical analysis and multiple linear regression.These results indicate that good corporate governance and audit quality has a significant effect simultaneously on the disclosure of corporate social responsibility of the company. However, partial test results showed that the proportion of institutional ownership, board size, the size of the audit committee and audit quality is not affected by the disclosure of corporate social responsibility. While the proportion of independent commisioners have a negative significant effect on the disclosure of corporate social responsibility.Keyword: good corporate governance, corporate social responsibility disclosure.

Influence analysis of ownership structure on manufacturing company's performance in Indonesia 2012 - 2013 Darwin Marasi Purba; Jhon Herlan Sianturi
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

The purpose of this study is to analyse the effect of ownership structure on profitability in the manufacturing sector listed in Indonesia Stock Exchange (BEI). Independent variables used for this study consist of institutional ownership, foreign ownership, and pubic ownership. Profitability is measured by ROA (Return On Assets). While leverage as firm size is used as the control variable. This research uses secondary data, namely the annual financial statements of listed manufacturing companies in Indonesia Stock Exchange for the years 2012, and 2013. The sampling method used was purposive sampling and data analysis model used was multiple regression analysis. Results from this study indicate that institutional ownership in a company has a positive and significant effect on firm performance. Meanwhile, the foreign ownership and public ownership has no a positive effect on firm perforrmance in a company. Keyword: Ownership structure, Return on assets (ROA), Firm performance.

ANALISIS PENGARUH NON PERFORMING LOAN DAN DANA PIHAK KETIGA TERHADAP PEMBERIAN KREDIT UMKM OLEH BANK PERSERO DI INDONESIA Darwin Marasi Purba; Deska Teriana
Jurnal Ilmiah Binaniaga Vol 13, No 2 (2017): December 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v13i2.298

Penelitian ini membahas variable rasio keuangan perbankan yaitu Non Performing Loan (NPL) dan Dana Pihak Ketiga (DPK) yang dinilai mempengaruhi pemberian kredit UMKM oleh Bank Persero di Indonesia. Sampel yang digunakan dalam penelitian ini terdiri dari semua bank persero yang ada dindonesia periode 2010-2015. Metode pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan dalam penelitian adalah data sekunder yang didapatkan dari publikasi statistik perbankan indonesia yang diterbitkan oleh Bank Indonesia ataupun Otoritas Jasa Keuangan. Analisis data menggunakan alat analisis regresi linier berganda yang sebelumnya telah dilakukan uji asumsi klasik, terdiri dari uji multikolinearitas, uji autokorelasi, dan uji heteroskedastisitas. Hasil dari penelitian ini menunjukkan bahwa NPL berpengaruh negatif signifikan terhadap Pemberian Kredit UMKM. Sementara DPK berpengaruh positif signifikan terhadap Pemberian Kredit UMKM. Besarnya uji derajad determinasi (Adjusted R Square) adalah sebesar 0,597 yang berarti bahwa variabel independen NPL dan DPK secara bersama-sama berpengaruh sebesar 59.7% terhadap kredit UMKM. Sedangkan, sisanya 40,3% dijelaskan oleh variabel lain diluar model penelitian ini. Kata Kunci: Non Performing Loan (NPL), Dana Pihak Ketiga (DPK), Bank Persero, Kredit Usaha Micro, Kecil dan Menengah.

PENGARUH DANA BAGI HASIL (DBH) PAJAK DAN BUKAN PAJAK TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KOTA BOGOR TAHUN 2010 – 2017 Darwin Marasi Purba; Yansen Siahaan; Rizki Ahmad Fauzi
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 6, No 1 (2020): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v6i1.131

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Dana Bagi Hasil Pajak dan bukan Pajak pada Anggaran Pendapatan dan Belanja Daerah di Pemerintah Kota Bogor - Jawa Barat. Populasi dalam penelitian ini adalah data Pendapatan Bagi Hasil Pajak Pemerintah Kota Bogor tahun 2010-2017. Metode analisis data menggunakan analisis statistik deskriptif, uji asumsi klasik dan regresi data panel yang diolah menggunakan program Eviews 7.2. Hasil penelitian ini menunjukkan bahwa dana bagi hasil pajak dan bukan pajak tidak memiliki pengaruh yang signifikan secara simultan pada Anggaran Pendapatan dan Belanja Daerah. Namun, hasil pengujian parsial menunjukkan bahwa Dana Bagi Hasil Pajak memiliki pengaruh signifikan sementara Dana Bagi Hasil bukan Pajak tidak memiliki pengaruh signifikan terhadap Anggaran Pendapatan dan Belanja Daerah di Pemerintah Kota Bogor.Kata kunci: dana bagi hasil pajak, anggaran pendapatan dan belanja daerah

ANALISIS FAKTOR YANG MEMPENGARUHI PENGGUNAAN APLIKASI FINTECH DAN DAMPAKNYA TERHADAP LITERASI KEUANGAN Oktavia Marpaung; Darwin Marasi Purba; Siti Maesaroh
JURNAL AKUNTANSI Vol 10, No 1 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i1.278

Berkaitan dengan Teknologi keuangan atau Financial Technology (fintech) dalam perkembangannya yang semakin luas akan berdampak terhadap perilaku penggunaan fintech. Perilaku penggunaan fintech mencoba menjelaskan dan mengetahui tentang jumlah masyarakat yang menggunakan atau tidak menggunakan teknologi fintech serta pemahaman masyarakat tentang pola pengembangan dan sejauh mana cara penggunaan fintech dikenal baik dari fitur serta manfaat dan kenyamannya. Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi perilaku penggunaan aplikasi Financial Technology (fintech) dan dampaknya terhadap literasi keuangan khususnya di Provinsi Daerah Khusus Ibu Kota Jakarta.Metode penelitian menggunakan metode penelitian analisis deskriptif kualitatif. Teknik dari penentuan sampel dengan menggunakan metode purposive sampling. Hasil penelitian adalah bahwa beberapa faktor yang dapat mempengaruhi penggunaan fintech dari sisi pengguna adalah usia, jenis kelamin, pekerjaan, pendapatan, tingkat pendidikan pengguna fintech sedangkan dari sisi aplikasi fintech adalah perkembangan teknologi dari aplikasi fintech, minat konsumen dari fitur dan produk yang ditawarkan oleh aplikasi fintech serta kenyamanan pengguna dalam menggunakan aplikasi fintech tersebut. Dan dalam inklusi keuangan dampaknya dapat meningkatkan literasi keuangan khususnya masyarakat yang ada di DKI Jakarta yang digunakan sebagai responden. Penggunaan aplikasi fintech banyak digunakan oleh generasi milenial yang memberikan kemudahan-kemudahan dan kenyamanan dalam mengakses berbagai jenis layanan keuangan yang ada. Penggunaan layanan Financial Technology oleh para pengguna smartphone atau ponsel pintar dapat menjadi jawaban atas upaya pemerintah membangun kebiasaan less-cash society serta upaya dalam meningkatkan literasi keuangan masyarakat Indonesia. Sebab jumlah pengguna handphone terlebih ponsel pintar di Indonesia sudah sangat banyak. “Penetrasi smartphone atau ponsel pintar di Indonesia sudah melebihi penetrasi akun bank di Indonesia.

Buket Balon Sebagai Alternatif Buah Tangan Dalam Mengembangkan Kegiatan Kewirausahaan Dwi Ermayanti Susilo; Ina Nikmatul Chasanah; Ahmad Bihar Isyqi; Wisnu Mahendri; Talitha Zaidah Azmi; Darwin Marasi Purba; Marsinem; Eko Wicaksono
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): October 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i2.1332

One of the entrepreneurship training activities is making balloon bouquets, which is an alternative souvenir, where later with this innovation in making balloon bouquets, students will be able to develop the entrepreneurial spirit. Balloon bouquets are one alternative business that can be developed currently. A balloon bouquet can be an alternative gift to loved ones as a birthday present, birth, wedding, graduation and so on. Apart from making balloon bouquets, the students are also taught how to do business/commerce, however, the tight business competition means that the students have to try to innovate in making any goods or merchandise that can be used as a business with affordable capital and advances in technological development make it difficult for the students to compete. on the market so that there are still many products sold that are not sold because the packaging and manufacturing methods are still simple and not neat. The aim of this service activity is to help the students of the Annajah Mamba'ul Ma'arif Islamic Boarding School improve their abilities and knowledge in developing creativity, innovation and business marketing through the use of digital technology in finance and marketing. The methods used in this activity are the lecture method, tutorial and mentoring method. The results obtained were that the students of the Annajah Mamba'ul Ma'arif Islamic Boarding School gained an understanding of making balloon bouquets for business with their own creativity as well as an understanding of business management and marketing. Apart from that, the students were proficient and could be creative on their own to develop their talents and skills in making bouquets so that has a high selling value and creates new innovations so that consumers don't get bored with the same bouquet.

Co-Authors Ahmad Bihar Isyqi Deska Teriana Dwi Ermayanti Susilo Eko Wicaksono Ina Nikmatul Chasanah Jhon Herlan Sianturi Marsinem Oktavia Marpaung Rizki Ahmad Fauzi Siti Maesaroh Talitha Zaidah Azmi Wisnu Mahendri Yansen Siahaan

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