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All Journal Journal of Economic, Bussines and Accounting (COSTING) Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Community Engagement and Emergence Journal (CEEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian Masyarakat Inovasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mount Hope Global Economic Journal
Sitanggang, Tina Novianti
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Perusahaan Food And Beverage Terdaftar Di Bursa Efek Indonesia Periode 2022 - 2024 Kristanto, Harry; Rusida S, Merry; Sitanggang, Tina Novianti; Toni, Nagian; Lie, Darwin; Hayati, Keumala
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 5 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9392

Abstract

Bursa Efek Indonesia menekankan pentingnya transparansi dan kepatuhan pajak dari setiap perusahaan yang terdaftar. Di tengah tekanan efisiensi operasional, sebagian perusahaan pada sektor makanan dan minuman berupaya mengelola beban pajaknya melalui strategi penghindaran pajak (tax avoidance). Namun demikian, tidak semua perusahaan terindikasi menerapkan praktik ini, karena banyak di antaranya tetap menjaga kepatuhan perpajakan guna mempertahankan reputasi dan kepercayaan dari para investor. Perusahaan dengan skala kecil, kondisi keuangan yang kurang menguntungkan, atau tingkat likuiditas rendah umumnya tidak terdorong atau tidak memiliki kapasitas untuk melakukan penghindaran pajak. Penelitian ini mengambil populasi dari seluruh perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2022 hingga 2024, berjumlah 50 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, yaitu metode yang didasarkan pada kriteria-kriteria tertentu yang telah ditentukan sebelumnya. Temuan dari penelitian ini menunjukkan bahwa secara parsial, profitabilitas memiliki pengaruh yang signifikan terhadap praktik tax avoidance. Artinya, semakin tinggi tingkat keuntungan perusahaan, semakin besar kecenderungan perusahaan tersebut untuk menghindari pajak. Sebaliknya, ukuran perusahaan berpengaruh negatif secara signifikan terhadap tax avoidance, yang berarti perusahaan dengan skala besar cenderung lebih taat pajak dan menghindari praktik penghindaran pajak. Variabel likuiditas tidak menunjukkan pengaruh signifikan, yang menandakan bahwa kemampuan perusahaan dalam memenuhi kewajiban jangka pendek tidak secara langsung memengaruhi keputusan untuk melakukan penghindaran pajak. Sementara itu, pertumbuhan penjualan memiliki pengaruh positif yang signifikan, mengindikasikan bahwa peningkatan penjualan dapat mendorong perusahaan untuk mencari cara dalam mengurangi beban pajak. Secara simultan, keempat variabel profitabilitas, ukuran perusahaan, likuiditas, dan pertumbuhan penjualan terbukti memiliki pengaruh yang signifikan terhadap tax avoidance, yang menegaskan bahwa kombinasi faktor-faktor ini berperan penting dalam strategi pengelolaan pajak perusahaan.
Pelatihan Pengelolaan Keuangan pada Pokdakan Farm Estate Martubung Sitanggang, Tina Novianti; Rajagukguk, Ronald Hasudungan; Benget P, Jhon Lismart; Riadi, Riadi; Sinaga, Annisa Nauli
Jurnal Pengabdian Masyarakat Inovasi Vol. 4 No. 1 (2025): February 2025
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v4i1.792

Abstract

Financial management is a crucial yet often overlooked aspect in the operations of micro-scale fish farmer groups. Pokdakan Farm Estate Martubung, located in the Martubung residential area, faces constraints in financial administration due to a limited understanding of basic accounting, resulting in the absence of clear financial reports to evaluate business profitability. This community service activity aims to improve the knowledge and skills of group members in managing business finances, ranging from recording daily transactions to preparing simple financial statements. The method used is participatory community empowerment through stages of socialization, intensive training (workshops), and field mentoring. The results of the activity indicate a significant increase in participants' motivation and managerial awareness. Although the majority of participants do not have an accounting education background, they were able to understand and practice journalizing and preparing income statements after being provided with real-case-based simulations. The group now possesses formal recording documents as tools for business transparency and evaluation. This program concludes that managerial intervention is highly effective in shifting the mindset of traditional farmers into more professional business managers. It is recommended that there be continuous assistance from the local government and related institutions to ensure the sustainability of the established administrative system so that Pokdakan Farm Estate Martubung can develop into an independent and competitive business unit.
FACTORS AFFECTING SERVICE QUALITY IN THE IMPLEMENTATION OF RESEARCH AND COMMUNITY SERVICE PROGRAMMES AT PRIVATE UNIVERSITIES WITHIN THE REGIONAL HIGHER EDUCATION SERVICE INSTITUTION I Siregar, Robert Tua; Damanik, Ronald; Sofiyan, Sofiyan; Sitanggang, Tina Novianti; Toni, Nagian; Purba, Melfrianti Romauli
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 12 No 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima Ind
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to identify and analyze the factors that affect service quality in the implementation of research and community service programmes at private universities under the coordination of the Higher Education Service Institution (LLDIKTI) Region I. As part of its mandate, LLDIKTI is responsible for supervising, assisting, and improving the quality of higher education services, particularly in research and community service funded through national grant schemes. Using a quantitative approach, data were collected from 102 respondents consisting of heads of Research and Community Service Institutions (LPPM) at private universities who received BOPTN grant funding. Data analysis was performed using SPSS version 25, including validity testing, reliability testing, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results show that the variables tangibles, responsiveness, and assurance have a positive and significant effect on service quality, indicating that physical facilities, the promptness of service, and confidence in institutional capability strongly shape user perceptions. In contrast, reliability and empathy show no significant effect on service quality. Simultaneously, all variables significantly influence service quality, demonstrating that service quality is multifaceted and reliant on interconnected dimensions. These findings highlight the need for LLDIKTI Region I to strengthen its physical infrastructure, improve responsiveness, and ensure the professionalism of its services to enhance satisfaction among higher education institutions.
Sosialisasi Pencatatan Keuangan dan Perpajakan Pada 13ML Kopi Rajagukguk, Ronald Hasudungan; Sitanggang, Tina Novianti; Riadi, Riadi; P, Jhon Lismart Benget; Sinaga, Annisa Nauli
Jurnal Pengabdian Masyarakat Inovasi Vol. 4 No. 2 (2025): August 2025
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v4i2.934

Abstract

Financial management and tax compliance represent the primary challenges faced by micro-enterprises such as Cafe 13ML Kopi in Medan. The core issues identified include the commingling of personal and business finances, as well as the absence of formal financial statements, which hinders business performance analysis and access to financing. This community service activity aims to enhance financial literacy and tax awareness through socialization and technical assistance. The methods employed include motivational lectures, tutorials on preparing financial statements based on simplified standards, and interactive discussions regarding MSME tax issues. The results of the activity indicate an improvement in the partner's understanding of basic accounting equations and the accounting cycle, ranging from transaction recording to the preparation of income statements. Furthermore, the partner now possesses stronger motivation to separate personal and business assets and to report taxes regularly in accordance with the latest regulations. The conclusion of this activity is that basic accounting and tax education can strengthen the internal governance of MSMEs, ultimately supporting business sustainability and management professionalism at Cafe 13ML Kopi.
PENGARUH TINGKAT INFLASI, TINGKAT SUKU BUNGA, NILAI TUKAR MATA UANG, DAN GROSS DOMESTIC PRODUCT (GDP) TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020 - 2023 Celine, Celine; Dewi, Angelina Susila; Sitanggang, Tina Novianti; Damanik, Hormaingat
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/8dryhq79

Abstract

Di Indonesia, perusahaan manufaktur merupakan salah satu jenis usaha yang berperan penting dalam perekonomian dengan mengolah bahan mentah menjadi produk bernilai jual. Pandemi Covid-19 yang dimulai pada Maret 2020 memberikan dampak besar pada sektor ini, ditandai dengan inflasi rendah (1,23%), suku bunga 4,25%, dan nilai tukar Rp14.105/USD, serta GDP menurun hingga -2,07% akibat turunnya konsumsi dan investasi. Pada 2021, ekonomi mulai pulih dengan peningkatan konsumsi yang mendorong inflasi (1,07%), penurunan suku bunga menjadi 3,5%, nilai tukar relatif stabil di Rp14.269/USD, dan GDP naik menjadi 3,69%. Tahun 2022 mencatat lonjakan inflasi hingga 3,19% akibat peningkatan permintaan dan harga pangan global, suku bunga dinaikkan ke 4%, nilai tukar melemah ke Rp15.731/USD, dan GDP meningkat ke 5,31%. Di tahun 2023, inflasi masih tinggi di 2,61% karena faktor global dan domestik, suku bunga dinaikkan ke 5,81%, nilai tukar tetap tinggi di Rp15.416/USD, namun GDP tetap stabil di 5,05%. Studi ini mencakup seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2023, dengan total 44 entitas sebagai populasi. Pendekatan pengambilan sampel yang digunakan adalah pengambilan sampel yang disengaja, yang memasukkan kriteria tertentu dalam proses pemilihannya. Hasil studi menunjukkan adanya pengaruh parsial yang signifikan antara Tingkat Inflasi, Tingkat Suku Bunga, dan Nilai Tukar Mata Uang terhadap Nilai Perusahaan, sementara Produk Domestik Bruto tidak menunjukkan pengaruh tersebut. Secara kolektif, Tingkat Inflasi, Tingkat Suku Bunga, dan Nilai Tukar Mata Uang memberikan pengaruh yang positif dan signifikan terhadap Nilai Perusahaan
PENGARUH PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, INFORMASI AKUNTANSI, DAN PERSEPSI RESIKO TERHADAP MINAT BERINVESTASI DI PASAR MODAL (STUDI KASUS PADA MAHASISWA FAKULTAS SAINS DAN TEKNOLOGI UNIVERSITAS PRIMA MEDAN) Bali, Grace Evafera; Ariella, Ega Nesya; Sitompul, Geby M.B; Sitanggang, Febriyanti Br; Sitanggang, Tina Novianti; Harianja, Hotriado
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/xje43m96

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pengetahuan Investasi, Motivasi Investasi, Informasi Akuntansi, dan Persepsi Risiko terhadap Minat Investasi di kalangan mahasiswa Fakultas Sains dan Teknologi, Universitas Prima Medan. Mahasiswa dipilih sebagai subjek penelitian karena kelompok ini dianggap berada pada tahap awal pengambilan keputusan keuangan dan memiliki potensi besar untuk berpartisipasi di pasar modal. Penelitian ini menggunakan pendekatan kuantitatif dengan ukuran sampel 100 responden yang diperoleh melalui sampling purposif. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil menunjukkan bahwa, secara parsial, variabel Pengetahuan Investasi, Motivasi Investasi, dan Persepsi Risiko memiliki pengaruh signifikan terhadap Minat Investasi, sementara Informasi Akuntansi tidak menunjukkan pengaruh yang signifikan. Secara simultan, keempat variabel independen terbukti memiliki pengaruh signifikan terhadap Minat Investasi, dengan nilai R Square sebesar 0,410, menunjukkan bahwa 41% variasi dalam minat investasi dapat dijelaskan oleh model. Temuan ini menegaskan bahwa aspek pemahaman investasi, dorongan motivasi, ketersediaan informasi, dan cara individu menilai risiko merupakan faktor penting yang mempengaruhi minat mahasiswa dalam berinvestasi di pasar modal.
The Effect of Profitability, Liquidity and Solvability on Firm Value with Firm Size as Moderating Variable in Plantation Sector Company on The Indonesia Stock Exchange for The Period 2020 - 2024 Situmorang, Renovand Mikael; Toni, Nagian; Ariesa, Yeni; Sitanggang, Tina Novianti; Aktar, Salim
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 12 No 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima Ind
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v12i1S.828

Abstract

This study aims to examine the influence of profitability, liquidity, and solvency on firm value with firm size as a moderating variable in plantation companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Using a quantitative approach, this research employs the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to analyze the relationships among variables. The sample consists of 18 plantation companies selected using purposive sampling based on the availability and completeness of financial statements. The results reveal that profitability and liquidity have a positive and significant effect on firm value, while solvency does not significantly affect firm value. Additionally, firm size is found to moderate the relationship between profitability and firm value but does not moderate the effects of liquidity and solvency. These findings highlight the importance of profitability and liquidity management in enhancing firm value, particularly in the plantation sector. The study contributes to the understanding of financial determinants affecting firm value and provides practical insights for investors and corporate decision-makers.
Co-Authors Ariella, Ega Nesya Ariesa, Yeni Bali, Grace Evafera Benget P, Jhon Lismart Celine, Celine CINDY CINDY Cynthia Cynthia Damanik, Hormaingat Damanik, Ronald Darwin Lie Dewi, Angelina Susila Halawa, Luther Berkat Jaya Hansen, Hansen Hotriado Harianja Jesslyn, Jesslyn Jhon Lismart Benget. P. Keumala Hayati Kristanto, Harry Larosa, Suryati Marpaung, Raymon Efenly Naibaho, Junianti Ramayana P, Jhon Lismart Benget Parapat, Dini Dargita Marlina Pratiwi, Desy Purba, Melfrianti Romauli Rajagukguk, Ronald Hasudungan Riadi, Riadi Ritonga, Tuti Robert Tua Siregar Rusida S, Merry Salim Aktar Simbolon, Jesica Natalia Br Simorangkir, Desliani Natalia Simorangkir, Else Rohayu Sinaga, Annisa Nauli Sinaga, Ayu Stevani Sinaga, Rolin Vina Rosalina Sinukaban, Efri Debby Ekinola Br Sitanggang, Febriyanti Br Sitompul, Geby M.B Situmorang, Renovand Mikael Sofiyan Toni, Nagian VERONICA VERONICA Waruwu, Lismawati Yaasiin, Faathir Nurul