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All Journal Accounting and Business Journal Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan West Science West Science Islamic Studies Jurnal Akuntansi Nommensen
Siregar, Retnawati
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE INFLUENCE OF MINIMUM WAGE AND MANPOWER TOWARD DOMESTIC INVESTMENT IN NORTH SUMATRA Nasution, Yenni Samri Juliati; Siregar, Retnawati
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i2.1006

Abstract

Direct and indirect economic development will be followed by development in various sectors such as infrastructure, education, health, transportation, wages, exports and manpower which are all related to economic growth that will improve the welfare of the community. Investment activities are expected to have a positive effect on economic growth, the presence of this investment will drive and be driver by accelerating development widely. North Sumatra is one of the provinces which has a geographic and demographic location and has skill human resources and good natural resources in all sectors. This research uses a quantitative approach with secondary data through the official website of Central Bureau of Statistics with 18 samples, the data is processed with Eviews 8 program and data analysis techniques uses multiple linear regression analysis. Based on the results of the analysis, the GRDP, minimum wages and manpower have a significant effect partially or simultaneously on domestic investment in North Sumatra province
Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Agretivitas Pajak pada Perusahaan Properti dan Real Estate yang terdaftar di BEI (2020-2022) Ndraha, Irene Natalia; Siregar, Retnawati; Anindya, Desy Astrid
Jurnal Akuntansi Nommensen Vol. 2 No. 2 (2023): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i2.2530

Abstract

This research aimed to determine the effect of firm size, leverage, and profitability on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. The type of research used was quantitative with an associative causal nature. The population of this research included all property and real estate companies listed on the IDX from 2020- 2022. The sample selection used the purposive sampling method, and there were 20 companies that met the criteria, resulting in 60 observation data points. The data analysis techniques used were descriptive statistical analysis, classical assumption tests, and multiple linear regression analysis. Based on the t-test results, firm size had a significant value of 0.015 < 0.05 and a t-value > t-table, which was 2.512 > 2.00172, meaning that firm size had a positive and significant effect on tax aggressiveness. Leverage showed a significance value of 0.000 < 0.05 and a t-value > t-table, which was 4.549 > 2.00172, meaning that leverage had a positive and significant effect on tax aggressiveness. Profitability showed a significant value of 0.000 < 0.05 and a t-value > t-table, which was 7.804 > 2.00171, meaning that profitability had a positive and significant effect on tax aggressiveness. Based on the F-test results, firm size, leverage, and profitability simultaneously had a significance value of 0.000 < 0.05, meaning that firm size, leverage, and profitability had a positive and significant effect on tax aggressiveness.
Analysis of the Influence of Fiqh and Maqasid al-Syariah in the Formation of Islamic Legal Policy in Indonesia Mokodenseho, Sabil; Siregar, Retnawati; Muslim, Shohib; Hasibuan, Kalijunjung; Rahman, Rahman
West Science Islamic Studies Vol. 2 No. 01 (2024): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v2i01.590

Abstract

This research delves into the complex interplay of Fiqh and Maqasid al-Syariah in shaping Islamic legal policy in Indonesia, employing qualitative methods such as in-depth interviews, content analysis, and document analysis. The study reveals the explicit incorporation of Fiqh in legislation and its influence on judicial decisions, highlighting the enduring role of traditional Islamic jurisprudence. Simultaneously, Maqasid al-Syariah emerges as a guiding ethical framework, fostering adaptability and providing opportunities for aligning legal objectives with overarching Islamic principles. The research explores the harmonization efforts, tensions, and collaborative initiatives in navigating the intersection between Fiqh, Maqasid al-Syariah, and contemporary legal frameworks. The findings contribute to a nuanced understanding of the dynamic relationship between tradition and adaptation in Islamic legal policymaking in Indonesia
Pengaruh Keterlibatan Stakeholder, Prinsip Akuntansi Berkelanjutan, dan Implementasi CSR terhadap Kinerja Keuangan Pada Perusahaan Manufaktur di Indonesia Judijanto, Loso; Sugiharti, Sugiharti; Siregar, Retnawati; Sudarmanto, Eko; Irma, Irma
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.905

Abstract

Penelitian ini menginvestigasi hubungan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi tanggung jawab sosial perusahaan (CSR), dan kinerja keuangan pada perusahaan manufaktur di Indonesia. Dengan menggunakan pendekatan kuantitatif dan pemodelan persamaan struktural (SEM), data dari sampel 200 perusahaan dianalisis. Hasil penelitian menunjukkan adanya hubungan positif yang signifikan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi CSR, dan kinerja keuangan. Temuan ini berkontribusi pada pemahaman tentang interaksi antara praktik-praktik keberlanjutan dan hasil keuangan di sektor manufaktur Indonesia
Pengaruh Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Perusahaan Perbankan Yang Terdaftar Di BEI 2015-2019 Samosir, Hotris; Siregar, Retnawati; Sari, Warsani Purnama
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1208.796 KB) | DOI: 10.31289/jbi.v1i1.1062

Abstract

Abstract This study aims to determine partially and simultaneously the effect of CAR (X1), NPL (X2), NPM (X3), ROA (X4), and LDR (X5) on profit growth (Y). This type of research is associative. The population in this study were all banking companies listed on the Indonesia Stock Exchange as many as 43 banking companies and the samples in this study were 10 banking companies. The criteria for the companies that are sampled in this study are companies that publish financial statements for 5 years, namely the 2015- 2019 period and have been audited. The type of data used in this research in quantitative data. Sources of data used in this study is secondary data. The data collection technique used by the researcher is documentation. This study use multiple analysis tehcniques with the help of SPSS. The result of the test can be seen that the partial test on the variabel CAR, NPL, LDR has a significant positive effect on profit growth, while the NPM, and ROA variables have no effect on profit growth. Based on the simultaneous F test that all variabels X namely CAR, NPL, NPM, ROA, LDR simultaneously have a significant positive effect on profit growth and can be seen from the adjusted R Square value obtained by 95%.slotvm777ladang78 slot loginladang78 slot loginladang78 loginladang78 slot loginladang78Ladang78Ladang78Jawa88Jawa88Royal88ladang78Jawa88Jawa88
Co-Authors Desy Astrid Anindya Hasibuan, Kalijunjung Irma Irma Judijanto, Loso Mokodenseho, Sabil Muslim, Shohib Ndraha, Irene Natalia Rahman Rahman Samosir, Hotris Sudarmanto, Eko Sugiharti Sugiharti Warsani Purnama Sari YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI