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All Journal Gorontalo Accounting Journal SULTANIST: Jurnal Manajemen dan Keuangan Management Studies and Entrepreneurship Journal (MSEJ) GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Akuntansi Prima Wahana Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research International Journal of Education, Management, and Technology
Katharina, Ninta
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Pengaruh Informasi Akuntansi Terhadap Harga Saham Perusahaan Hutabarat, Wilda Sari; Buulolo, Fince Aswadi; Rajagukguk, Erlin Dermauli; Oktaviani, Ribka; Katharina, Ninta; Seliamang, Yunelci Martha
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2634

Abstract

The main objective of this study is to test and analyze the influence Current Ratio, Return On Asset, Total Asset Turn Over, and Net Profit Margin to Share Prices in food and beverage sub-sector manufacturing companies The period 2019-2021 both partially and simultaneously. The method used is a quantitative approach with statistical data analysis using multiple linear regression analysis where the data is processed with SPSS 25 software. The research criteria applied were purposive sampling techniques so that the research became 19 samples with observation results obtained 57 research samples. The results of the coefficient of determination analysis show that 17.4% of stock prices are influenced by independent variables, the rest of which are influenced by variables outside the study and simultaneous testing of variables CR, ROA, TATO NPM have a significant effect on stock prices. The test results of the variables current ratio, return on assets and total asset turn over partially cannot affect the stock price significantly but the variable net profit margin can have a significant influence on the stock price.
Financial Literacy Skills as an Effort to form Smart Character in Managing Finances in Karya Utama High School Students Saputri, Khana; Agustina; Katharina, Ninta; Amir, Afriza; Agung Anggoro, Muhammad; Fitriano, Andre
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i2.3821

Abstract

Financial Literacy is knowledge, skills and beliefs that influence attitudes and behavior to improve the quality of decision making and financial management to achieve community welfare. Implementing financial education in order to increase public financial literacy is very necessary because based on a survey conducted by the OJK in 2022, the financial literacy index of the Indonesian population is 49.68 percent, an increase compared to 2013, 2016 and 2019 which were only 21.84 percent each. , 29.70 percent, and 38.03 percent. Service activities were carried out at Karya Utama Private High School Jl. Education No. 23 Marindal Satu, Patumbak District, Deli Serdang Regency, North Sumatra was held on May 20 2024. This activity is a form of socialization and special training for students of Karya Utama Private High School Jl. Education No. 23 Marindal Satu, Patumbak District, Deli Serdang Regency, North Sumatra so that they can have financial literacy skills as an effort to build intelligent character in managing finances in Karya Utama High School students.
Financial Technology and Digital Tax Education at Yayasan Pendidikan Pangeran Antasari Saputri, Khana; Tina, Agus; Katharina, Ninta; Wiliam, Wiliam; Amir, Afriza
Wahana Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/wahana.v4i2.1527

Abstract

The rapid development of financial technology (fintech) and the digitalization of tax administration have transformed financial services and public sector systems in Indonesia. These changes require young generations to develop adequate financial literacy and digital tax awareness, enabling them to use digital financial services safely and understand basic tax obligations. This community service program aims to provide education on secure fintech usage, identifying illegal financial platforms, and conducting tax payments through the Coretax application for Grade XI students at Yayasan Pendidikan Pangeran Antasari. The activities were carried out through socialization, lectures, discussions, and practical demonstrations involving 40 students. The results show a significant increase in students’ understanding of fintech benefits and risks, cybersecurity awareness, and digital tax procedures. The program also fostered early tax consciousness and appreciation of taxpayer responsibilities in the digital era. Overall, this initiative contributes to strengthening financial and digital tax literacy among future taxpayers.
Pengaruh Kualitas Audit, Indenpendensi Auditor, Pengalaman Auditor Dan Teknologi Audit Terhadap Kecurangan Di Kap Kota Medan Siburian, Daulina Fransiska; Ginting, Emiya Lora Anjari Br; Sitepu, Nina Ariani; Katharina, Ninta; Siringo-Ringo, Eko Deswin Miechaels
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10712

Abstract

Penelitian kami bermaksud untuk menganalisis apakah Kualitas Audit, Indenpendensi Auditor, Pengalaman Auditor, Teknologi Audit Berpengaruh Terhadap Kecurangan Di KAP Kota Medan. Penelitian kami termasuk penelitian metode kuantitatif, dimana pengambilan sampel dilaksanakan dengan menggunakan Non Probability sampling dengan teknik purposive sampling, maka dari itu ada 173 auditor di KAP Kota Medan. Hipotesis diuji dengancmenggunakan regresi linier berganda. Hasil Penelitian menguraikan hasil beragam. Dengan itu, Kesimpulan dari hasil penelitian bahwa kualitas audit, Indenpendensi auditor, Pengalaman auditor berpengaruh dan signifikan terhadap Kecurangan di KAP Kota Medan sedangkan Teknologi audit tidak berpengaruh dan tidak signifikan terhadap Kecurangan di KAP Kota Medan.
Co-Authors ., Prianka Agung Anggoro, Muhammad Agustina Alfionita, Vinny Amir, Afriza Andrean, Calvin Anita, Julia Aritonang, Lamria Aruan, Deasy Arisandy Asmara, Lara Buulolo, Fince Aswadi Candra, Jefry Fitriano, Andre Ginting, Emiya Lora Anjari Br Haloman, Josua Frengky Hutabarat, Wilda Sari Junion, Junion Leandra, Winson Augustin Oktaviani, Ribka Rajagukguk, Erlin Dermauli Saputri, Khana Seliamang, Yunelci Martha Sembiring, Jessi Charina Siburian, Daulina Fransiska Sipahutar, Tetty Tiurma Uli Siringo-Ringo, Eko Deswin Miecaels Siringo-Ringo, Eko Deswin Miechaels Sitepu, Nina Ariani Sitepu, Wilsa Road Betterman Tambunan , Astri Verina Thengio, Albert Tina, Agus Vista, Vera Widia, Widia Widya Widya, Widya Wiliam, Wiliam Winata, Youngky