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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) IJBE (Integrated Journal of Business and Economics) JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis JURNAL LENTERA BISNIS International Journal of Business Economics (IJBE) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Joong-Ki : Jurnal Pengabdian Masyarakat FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Pengabdian Masyarakat Tjut Nyak Dhien el-Amwal Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Formosa Journal of Computer and Information Science Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) PUBLICA: Jurnal Pengabdian Masyarakat Madani: Multidisciplinary Scientific Journal International Journal of Multidisciplinary Approach Research and Science Ekonom : Jurnal Ekonomi dan Bisnis Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Journal of Innovation Multidisipliner Research Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Journal of Information Systems Management and Digital Business Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Jurnal Media Akademik (JMA) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Strata Business Review Joong-Ki Dinamika Pembelajaran : Jurnal Pendidikan dan Bahasa JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Journal of Islamic Economics and Finance Indonesian Journal of Innovation Multidisipliner Research Joong-Ki PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Research Ethnography: Journal of Design, Social Sciences and Humanistic Studies
Novien Rialdy
Universitas Muhammadiyah Sumatera Utara
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PENGARUH RETURN ON EQUITY, EARNING PER SHARE DAN INTEREST RATE TERHADAP RETURN SAHAM : Return On Equity, Earning Per Share, Interest Rate dan Return Saham Firman, Dody; Novien Rialdy
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i6.1519

Abstract

Tujuan dari penelitian ini adalah mengetahui apakah ada pengaruh Return On Equity terhadap Return Saham, mengetahui apakah ada pengaruh Earning Per Share terhadap Return Saham, mengetahui apakah ada pengaruh Interest Rate terhadap Return Saham dan mengatuhi apakah ada pengaruh Return On Equity, Earning Per Share, Interest Rate terhadap Return Saham. Populasi pada penelitian yaitu seluruh perusahaan yang terdaftar di Bursa Efek Indonesia sebanyak 85 perusahaan dan sampel penelitian sebanyak 13 perusahaan dengan 4 tahun pengamatan. Teknik pengumpulan data pada penelitian ini menggunakan teknik dokumenter. Teknik analisis data menggunakan alat regresi data panel. Pengolahan data dalam penelitian menggunakan Eviews 13. Berdasarkan hasil penelitian menunjukkan bahwa Return On Equity tidak berpengaruh signifikan terhadap Return Saham, Earning Per Share tidak berpengaruh signifikan terhadap Return Saham, Interest Rate tidak berpengaruh signifikan terhadap Return Saham dan Return On Equity, Earning Per Share dan Interest Rate tidak berpengaruh terhadap Return Saham.
PENGARUH EKUITAS MEREK, KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK CARDINAL FORMAL : Kualitas Produk, Ekuitas Merek, Harga, Keputusan Pembelian Yusnandar, Willy; Novien Rialdy
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i6.1520

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh ekuitas merek, kualitas produk dan harga terhadap keputusan pembelian baik secara parsial maupun secara simultan. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh masyarakat yang melakukan pembelian produk Cardinal Formal Pada PT. Matahari Departemen Store Medan Mall. Sampel dalam penelitian ini menggunakan rumus lemeslow berjumlah 96 orang masyarakat yang melakukan pembelian produk Cardinal Formal. Teknik pengumpulan data dalam penelitian ini menggunakan teknik wawancara, studi dokumentasi, observasi, dan angket. Teknik analisis data dalam penelitian ini menggunakan Uji Analisis Regresi Liner Berganda, Uji Hipotesis (Uji t dan Uji F), dan Koefisien Determinasi. Pengolahan data dalam penelitian ini menggunakan program software SPSS 24.00. Hasil penelitian ini membuktikan bahwa secara parsial dan simultan ekuitas merek, kualitas produk dan harga berpengaruh signifikan terhadap keputusan pembelian produk Cardinal Formal
Pengaruh Rasio Keuangan Terhadap Profitabilitas Bank Umum Syariah Indonesia audina, mia; Novien Rialdy
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i6.1617

Abstract

Adanya penelitian ini untuk menganalisis pengaruh rasio keuangan terhadap profitabilitas bank umum syariah. Indikator kinerja keuangan dengan DPK, NPF, dan BOPO, dan indikator profitabilitas Bank Umum Syariah menggunakan ROA. Data ini menggunakan data sekunder yang berasal dari rasio keuangan Bank Umum Syariah dari statistik perbankan syariah. Hasil penelitian yang dilihat dari R2 sebesar -0.474 nilai koefisien determinasi yang bermakna bawah 47.40% dari variabel terikat dan sisanya sebesar 52.60%. tidak masuk didalam model. Lalu model regresi pada variabel bebas secara simultan mempengaruhi variabel terikat sehingga model regresi ini bisa digunakan untuk memprediksikan variabel terikat. Kemudian penelitian ini menghasilkan bahwa DPK tidak berpengaruh dan tidak signifikan terhadap ROA. Sementara itu NPF dan BOPO berpengaruh dan signifikan terhadap ROA Bank Umum Syariah
PENGARUH DPK, FDR, NPF TERHADAP ROA UNIT USAHA SYARIAH DI INDONESIA PERIODE 2020- 2022 Nabila Nur Sabbrina; Novien Rialdy
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i6.1620

Abstract

Penelitian ini bertujuan untuk mendesain pengaruh DPK dan FDR terhadap ROA Unit Usaha Syariah di Indonesia jenis data penelitian dengan data sekunder bersumber dari Kinerja Keuangan Unit Usaha Syariah lewat publikasi Statistik Perbankan Syariah, Otoritas Jasa keuangan (SPS-OJK). Sampel penelitian diambil secara periodik berupa data bulanan dari januari 2020 hingga desember 2022. Paling tidak banyaknya data yang dapat di analisis lebih lanjut sebanyak 36 data. Teknik penarikan sampel dengan simple random sampling. Hasil penelitian sebagai berikut : (1) mode estimasi menunjukkan nilai R2 sebesar 0,452 yang mewakili nilai koefisien deternasi. Hal ini bermakna bahwa 45,20% dari variasi variabel terikat mampu dijelaskan oleh variabel bebas dalam model ini. Sisanya sebesar 54,80% dijelaskan oleh sebab- sebab lain yang tidak masuk dalam model; (2) model regresi pada variabel bebas secara simultan mempengaruhi variabel terikat sehingga model regresi variabel bebas bisa dipakai untuk memprediksi variabel terikat; dan (3) penelitian ini menghasilkan keluaran bahwa DPK dan FDR berpengaruh dan signifikan terhadap ROA Unit Usaha Syariah di indonesia, sedangkan NPF tidak berpengaruh dan tidak signifikan terhadap ROA Unit Usaha Syariah di Indonesia. Kata Kunci: DPK, FDR, NPF, ROA
The Impact Of E-Invoice Implementation on Taxpayer Compliance Panjaitan, Muhammad Adriansyah; Rialdy, Novien
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.337

Abstract

This study aims to determine the effect of the implementation of e-invoices on taxpayer compliance at the Medan City Tax Office. Because taxes are a source of state revenue to finance all expenses including development expenses, this greatly requires community participation in the form of awareness and concern for paying taxes. As is known, Indonesia adopts a self-assessment system. E-invoices are expected to be able to increase taxpayer compliance in paying their obligations. The method used in this study is a descriptive quantitative approach in the form of respondent answers in a questionnaire through a Likert scale. The population collection technique uses a simple random sampling technique with 2,320 taxpayers using E-invoices while the sample consists of 97 taxpayers, this is done using the Slovin formula. The data used comes from primary and secondary data. And the preparation of this thesis uses documentation and questionnaire data collection techniques. The hypothesis was tested using data normality test, simple linear regression analysis, partial t-test and R-Square using SPSS version 17. To determine the effect of e-invoice implementation on taxpayer compliance, simultaneously it has a significant effect on taxpayer compliance and statistical hypothesis testing was carried out with a calculated t value of 4.237> t table 1.661 with a significant value of 0.000 <0.05 which means that the better the implementation of the e-invoice application, the taxpayer compliance will also increase, thus Ha is accepted, it can be concluded that the implementation of e-invoice has a significant effect on taxpayer compliance.
The Effect Of Tax Planning And Net Profit Margin On Company Value In Plantation Companies Listed On The Idx In 2020 - 2024 Rangkuti, Anggita Sari; Rialdy, Novien
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.338

Abstract

This study aims to determine the effect of tax planning and net profit margin on plantation companies listed on the Indonesia Stock Exchange in 2020 - 2024. This study is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained was 11 plantation companies listed on the IDX in 2020 - 2024 with a total of 55 observation data for 5 years of observation. The data collection technique used was documentation. The data analysis technique used in this study was multiple linear regression analysis with SPSS 26 software tools. The results of the tax planning study showed a statistical test value of t count of 1.633 smaller than t table of 2.006 while the sig value of tax planning was 0.112 greater than 0.05, this indicates that tax planning has no effect on company value. Net profit margin shows a statistical test value of t count of 2.465 greater than the t table of 2.006 while the sig value of net profit margin of 0.019 is smaller than 0.050, this shows that net profit margin affects the value of the company. The results of the study of tax planning and net profit margin together show a statistical value of F count of 5.879 greater than the F table value of 3.280 while the sig value of 0.006 is smaller than 0.05, this shows a significant influence between tax planning and net profit margin on the value of the company simultaneously.
The Influence of Asset Growth And Sales Growth On Profitability In Food And Beverage Companies Listed On The Indonesia Stock Exchange Rangkuti , Anggita Sari; Rialdy, Novien
Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v3i1.339

Abstract

Problems In this study is the survival of the company is influenced by many things including the profitability of the company itself. Profitability is one of the factors to assess the good or bad performance of the company. The purpose of this study is to determine the effect of asset growth and sales growth on the profitability of food and beverage companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative research method with an associative approach. The sampling method uses the purposive sampling method. The data collection technique used is documentation by means of direct observation and accessing the official website of the Indonesia Stock Exchange. The data analysis technique used is the multiple linear analysis method using SPSS software through the stages of descriptive statistical tests, classical assumption tests and hypothesis tests. The results of this study partially show that asset growth does not affect profitability, this is because it has a negative sign with a t count of -0.943 <t table 1.692, and sales growth does not affect profitability because it has a negative sign t count of -0.588 <t table 1.692 and simultaneously shows that asset growth and sales growth do not affect profitability, this can be seen from f count 1.086 <f table 3.29 in food and beverage companies listed on the Indonesia Stock Exchange so it can be concluded that if asset growth and sales growth increase or decrease, it will not affect profitability in food and beverage companies listed on the Indonesia Stock Exchange
Analysis of Calculation, Deduction and Reporting of Income Tax PPh 21 on Salary of Non-Permanent Employees Panjaitan, Muhammad Adriansyah; Rialdy, Novien
Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v3i1.340

Abstract

Tujuan penelitian pada umumnya bertujuan Untuk mengetahui penghitungan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Untuk mengetahui pemotongan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Untuk mengetahui pelaporan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Teknik data pada penelitian ini dilakukan dengan deskriptif yaitu dengan mempelajari, mengklasifikasikan, dan mengalisis data sekunder berupa catatan – catatan, laporan keuangan, maupun informasi lainnya yang terkait dengan lingkup penelitian ini. Data penelitian mengenai PPh 21. Dari hasil analisis pada PT. Telesindo Shoop terjadi perselisihan data perhitungan tidak sesuai tarif PTKP pada pajak penghasilan wajib pajak orang pribadi sementara menurut PPh pasal 21. PPh pasal 21 merupakan pajak yang dipotong atas penghasilan yang diterima oleh karyawan tidak tetap. Pemotongan PPh Pasal 21 tidak sesuai dengan undang-undang perpajakan Nomor 36 Tahun 2008. Dalam pelaporan PPh Pasal 21 ke kantor pajak perusahan selalu terlambat dari tanggal menurut UU No. 36 Tahun 2008 dimana Penyetoran pajak penghasilan pasal 21 wajib pajak orang pribadi dilaksanakan sebelum tanggal 10 masa pajak berikutnya dengan membayar pajak terutang atas gaji/ penghasilan yang diperoleh dari perusahaan.
The Impact Of E-Invoice Implementation on Taxpayer Compliance Panjaitan, Muhammad Adriansyah; Rialdy, Novien
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.337

Abstract

This study aims to determine the effect of the implementation of e-invoices on taxpayer compliance at the Medan City Tax Office. Because taxes are a source of state revenue to finance all expenses including development expenses, this greatly requires community participation in the form of awareness and concern for paying taxes. As is known, Indonesia adopts a self-assessment system. E-invoices are expected to be able to increase taxpayer compliance in paying their obligations. The method used in this study is a descriptive quantitative approach in the form of respondent answers in a questionnaire through a Likert scale. The population collection technique uses a simple random sampling technique with 2,320 taxpayers using E-invoices while the sample consists of 97 taxpayers, this is done using the Slovin formula. The data used comes from primary and secondary data. And the preparation of this thesis uses documentation and questionnaire data collection techniques. The hypothesis was tested using data normality test, simple linear regression analysis, partial t-test and R-Square using SPSS version 17. To determine the effect of e-invoice implementation on taxpayer compliance, simultaneously it has a significant effect on taxpayer compliance and statistical hypothesis testing was carried out with a calculated t value of 4.237> t table 1.661 with a significant value of 0.000 <0.05 which means that the better the implementation of the e-invoice application, the taxpayer compliance will also increase, thus Ha is accepted, it can be concluded that the implementation of e-invoice has a significant effect on taxpayer compliance.
The Effect Of Tax Planning And Net Profit Margin On Company Value In Plantation Companies Listed On The Idx In 2020 - 2024 Rangkuti, Anggita Sari; Rialdy, Novien
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.338

Abstract

This study aims to determine the effect of tax planning and net profit margin on plantation companies listed on the Indonesia Stock Exchange in 2020 - 2024. This study is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained was 11 plantation companies listed on the IDX in 2020 - 2024 with a total of 55 observation data for 5 years of observation. The data collection technique used was documentation. The data analysis technique used in this study was multiple linear regression analysis with SPSS 26 software tools. The results of the tax planning study showed a statistical test value of t count of 1.633 smaller than t table of 2.006 while the sig value of tax planning was 0.112 greater than 0.05, this indicates that tax planning has no effect on company value. Net profit margin shows a statistical test value of t count of 2.465 greater than the t table of 2.006 while the sig value of net profit margin of 0.019 is smaller than 0.050, this shows that net profit margin affects the value of the company. The results of the study of tax planning and net profit margin together show a statistical value of F count of 5.879 greater than the F table value of 3.280 while the sig value of 0.006 is smaller than 0.05, this shows a significant influence between tax planning and net profit margin on the value of the company simultaneously.
Co-Authors Afriyani, Merry Aginta, Gadis Ahmadi, Adinda Khairunisa Amanda, Adila Tri Ami Kumala Sari Arum, Tantri Arya Wangsa Tyrta Dedek Kurniawan Gultom Dewi Isnaini Edisah Putra Nainggolan Fadhil Musyafa Fahmi, Muhammad Fajar Pasaribu Fakhira, Dina Farzransyah, Muammar Fazri Dwi Syaputra Firman, Dody Hafizhah, Aqilah Hasan Pasaribu, Mhd Indah Ayu Rizky Irfan, Irfan Irma Damayanti Irwan Syari Tanjung Januri Jihan Nabilah Jufrizen Khairunnisa M. Irvan Maulana Marbun, Miftahul ‘Ilmi Marisa, Mawar Maya Sari Maya Sari Melisa, Ahdwi Tia Mhd Hasan Pasaribu Mia Audina, Mia Mirandani, Delva Nizar MUHAMMAD FAHMI Muhammad Firza Alpi, Muhammad Firza Muhammad Syahputra Rizki Mukmin Pohan Mutiara Annisa Nabila Nur Sabbrina Nadia Ika Purnama Nadila Syahputri Nasution, Siti Zahra Amelia Putri Olivia Shafitri Panjaitan, Muhammad Adriansyah Pohan, Mukmin Pratama, Nugraha Purnama, Nadia Ika Qahfi Romula Siregar Rahmat, Muhammad Rangkuti , Anggita Sari Rangkuti, Anggita Sari Rini Wardani Robiatul Adawiyah Sinambela Rury Alfika Septiara Rusdamayanti Br Panjaitan sahfira, Nabila intan Salsa Yolanda Putri Samos, Yudi Febrianto Saragih, Fitriani Sinaga, Risva Nanda Siti Afifah Salsabila Siti Hawa Siti Mujiatun Sultan Farid Fauzi Hasibuan Surya Sanjaya Syafrida Hani Tiara Putri Annisa Pohan Umilia Audina Winanda, Yola Yani Suryani Yudi Febrianto Samos Yulia Sari Yusnandar, Willy