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All Journal Jurnal Riset Akuntansi dan Bisnis IKRA-ITH EKONOMIKA Journal of Education, Humaniora and Social Sciences (JEHSS) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Community Engagement and Emergence Journal (CEEJ) INFOKUM Journal Economic and Strategy (JES) Economics, Business and Management Science Journal Jurnal Ekonomi Jurnal Bisnis Mahasiswa Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Balance : Jurnal Akuntansi dan Manajemen Journal of Accounting and Finance Management (JAFM) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Journal of Artificial Intelligence and Digital Business Indonesian Journal of Innovation Multidisipliner Research Jurnal Pengabdian Masyarakat dan Penelitian Terapan Indonesian Journal of Innovation Multidisipliner Research Jurnal Pendidikan Tuntas
Sucitra Dewi
Universitas Medan Area
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PENGARUH KARAKTERISTIK PERUSAHAN TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR PERIODE 2019-2023 Tarigan, Naufal Detra Utoyo; Sirait, Devi Ayu Putri; Rana Fathinah Ananda; Warsani Purnama Sari; Sucitra Dewi
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13706

Abstract

The purpose of this study is to examine the effects of company size, public ownership, and biological asset intensity on the degree of biological asset disclosure in agricultural firms that are listed between 2019 and 2023 on the Indonesia Stock Exchange. Even after PSAK 69 was put into effect, there were still differences in disclosure levels across corporations, which prompted this inquiry. It's crucial to remember that prior research on this topic has frequently produced contradictory or conflicting results. The study uses a quantitative technique and purposive selection to choose 13 organizations as samples in order to accomplish these goals. To analyze the data, multiple linear regression was used. The findings show that biological asset disclosure is significantly improved by business size. However, there was no discernible impact from either biological asset intensity or public ownership alone. Curiously, the degree of sharing was significantly impacted by all three criteria at the same time. From a theoretical standpoint, this research enhances the use of stakeholder and agency theory in the agriculture industry. Practically speaking, these results may help investors make informed decisions about their investments and motivate businesses to increase the openness of their reporting.
Analisis Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan, Dan Tarif Perpajakan Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Sitompul, Rinaldo; Dewi, Sucitra; Astuti, Shabrina Tri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 1 (2025): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i1.394

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Tarif Perpajakan Terhadap Kepatuhan membayar Pajak Kendaraan Bermotor (PKB) pada Samsat UPT Binjai. Populasi dalam penelitian ini adalah semua individu yang tergolong dalam membayar Pajak Kendaraan Bermotor (PKB) yang masih aktif dalam melakukan pembayaran kewajiban pajaknya dan terdaftar di Samsat UPT Binjai yang berjumlah 58.112 dan yang menjadi sampel adalah sebanyak 100 Wajib wajib pajak dalam membayar PKB.yang terdaftar di Samsat UPT Binjai. Penelitian ini menggunakan pendekatan asosiatif. Teknik pengumpulan data yang digunakan dengan media angket (kuesioner), metode wawancara, dan observasi. Teknik analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan membayar Pajak Kendaraan Bermotor (PKB) dengan nilai thitung sebesar 8,155 > ttabel sebesar 1,984. Kualitas Pelayanan secara parsial berpengaruh terhadap Kepatuhan membayar Pajak Kendaraan Bermotor (PKB) dengan nilai thitung sebesar 5,061 > ttabel sebesar 1,984. Sanksi Perpajakan secara parsial berpengaruh terhadap Kepatuhan membayar Pajak Kendaraan Bermotor (PKB) dengan nilai thitung sebesar 6,458 > ttabel sebesar 1,984. Tarif Perpajakan secara parsial tidak berpengaruh terhadap Kepatuhan membayar Pajak Kendaraan Bermotor (PKB) dengan nilai thitung sebesar 0,658 > ttabel sebesar 1,984. Secara simultan Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Tarif Perpajakan berpengaruh terhadap Kepatuhan membayar Pajak Kendaraan Bermotor (PKB). Nilai R square yang diperoleh adalah 0,693 yang berarti bahwa besarnya pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Tarif Perpajakan berpengaruh terhadap Kepatuhan membayar Pajak Kendaraan Bermotor (PKB) adalah sebesar 69,3%.
Pengaruh Risk-Taking dan Free Cash Flow Terhadap Kebijakan Dividen Indriani, Dea; Rahman, Fauziah; Putri Sirait, Devi Ayu; Dewi, Sucitra
JOURNAL ECONOMICS AND STRATEGY Vol 6 No 2 (2025): Edisi Juli 2025 - Desember 2025
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jes.v6i2.1969

Abstract

This study aims to analyze the impact of risk-taking and free cash flow on dividend policy. The novelty of this study lies in the quantitative analysis of the influence of risk-taking and free cash flow on dividend policy in construction and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 using multiple linear regression. This study simultaneously combines internal variables and uses the most recent data, differing from previous studies that were more limited to specific sectors or used different methodologies, thus making the results more valid and relevant for strategic decision-making. This study adopts a causal quantitative approach to examine the influence of risk-taking and free cash flow on dividend policy by implementing classical assumption testing, a prerequisite for multiple linear regression analysis, including assumption testing and hypothesis testing, to ensure the stability and validity of the analytical model. Dividend policy in commercial banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 was influenced by risk-taking and free cash flow simultaneously. This study is limited to companies in the construction and real estate sectors listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Therefore, the research results cannot be generalized to other industrial sectors or to companies not listed on the IDX. Furthermore, only two independent variables were analyzed: risk-taking and free cash flow. Therefore, other variables that could also influence capital structure are not described in this model. This finding has implications, particularly for company management. High risk-taking can make companies more cautious in distributing dividends because increased business risks require profit retention as a capital buffer. High free cash flow provides companies with the financial capacity to pay dividends regularly and stably without disrupting working capital and investment needs. Therefore, the combination of these two factors reflects a balance between a company's cash flow capacity and risk management strategy in determining dividend policy.
Pengaruh Profitabilitas dan Struktur Aset Terhadap Struktur Modal (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2020-2023) Ruliani, Asyiah Nabila; Sagala, Indah Cahya; Hidayat Hasibuan, Thezar Fiqih; Dewi, Sucitra
IKRAITH-EKONOMIKA Vol. 8 No. 2 (2025): IKRAITH-EKONOMIKA Vol 8 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Penelitian ini bertujuan untuk menganalisis dampak profitabilitas dan struktur aset terhadap struktur modal. Kebaruan studi ini terletak pada analisis pengaruh profitabilitas dan struktur aset pada struktur modal perusahaan properti serta real estate di BEI tahun 2020-2023 secara kuantitatif menggunakan regresi linier berganda. Studi ini menggabungkan variabel internal secara bersamaan dan menggunakan data terbaru, berbeda dari penelitian sebelumnya yang lebih terbatas pada sektor tertentu atau metodologi lain, sehingga hasilnya lebih valid dan relevan untuk pengambilan keputusan strategis. Penelitian ini mengadopsi pendekatan kuantitatif kausal untuk mengkaji dampak profitabilitas dan struktur aset pada struktur modal perusahaan. (1) uji normalitas, (2) uji multikolinearitas, (3) uji autokorelasi, serta (4) uji heteroskedastisitas, guna memastikan kestabilan dan validitas model analisis.. Profitabilitas serta struktur aset berdampak positif dan relevan terhadap struktur modal, baik secara parsial maupun simultan, sehingga keduanya menjadi faktor penting untuk penentuan keputusan pendanaan perusahaan Penelitian ini terbatas terhadap perusahaan sektor properti serta real estate yang terdata di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Oleh karena itu, hasil penelitian belum dapat digeneralisasikan ke sektor industri lainnya atau ke perusahaan yang tidak terdata di BEI. Selain itu, hanya dua variabel independen yang dianalisis, yakni profitabilitas serta struktur aset, sehingga variabel lain yang juga dapat memberi pengaruh struktur modal tidak diuraikan pada model ini. Temuan ini memberikan implikasi, khususnya bagi manajemen perusahaan dalam merancang strategi pembiayaan yang optimal. Profitabilitas yang tinggi memungkinkan perusahaan agar lebih mengandalkan pendanaan internal, sementara struktur aset yang dominan berupa aset tetap dapat meningkatkan kepercayaan kreditur dalam pemberian utang.
Pengaruh Growth Opportunity, Net Working Capital, Investment Opportunity Set Dan Capital Expenditure Terhadap Cash Holding Pada Perusahaan Transportasi Di Bursa Efek Indonesia Tahun 2019-2023 Widya Angraini; Sucitra Dewi; Thezar Fiqih Hidayat Hasibuan
Widya Balina Vol. 10 No. 1 (2025): Jurnal Widya Balina
Publisher : widya balina

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

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Growth Opportunity, Net Working Capital, Invesment Opportunity Set dan Capital Expenditure terhadap Cash holding pada perusahaan Transportasi di Bursa Efek Indonesia tahun 2019-2023, secara parsial dan simultan. Desain penelitian yang digunakan adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 23 Perusahaan Transportasi di Bursa Efek Indonesia Tahun 2019-2023 dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling, sehingga sampel penelitian berjumlah 18 perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia mulai tahun 2019-2023. Dalam penelitian ini jenis data yang digunakan yaitu data kuantitatif. Sumber data yang digunakan dalam penelitian ini diperoleh dari website Bursa Efek Indonesia (BEI). Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS.25. Berdasarkan hasil uji t yang telah dilakukan, dapat disimpulkan bahwa Growth Oppurtunity berpengaruh positif dan signifikan terhadap Cash Holding, Net working capital berpengaruh secara positif dan signifikan terhadap Cash Holding, Investment Opportunity Set berpengaruh secara positif dan signifikan terhadap Cash Holding dan Capital Expenditure berpengaruh secara positif dan signifikan terhadap Cash Holding. Berdasarkan hasil pengujian uji F disimpulkan bahwa Growth Opportunity, Net Networking Capital, Investment Opportunity Set dan Capital Expenditure berpengaruh secara positif dan signifikan terhadap Cash Holding pada Perusahaan Transportasi di Bursa Efek Indonesia tahun 2019-2023.
Pengaruh Risiko Kredit dan Manajemen Laba terhadap Nilai Perusahaan pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2019-2023 Situmorang, Tiolensa Kristina; Sagala, Indah Cahya; Dewi, Sucitra; Rahman, Fauziah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.766

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko kredit dan manajemen laba terhadap nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Risiko kredit diukur menggunakan rasio Non Performing Loan (NPL), sedangkan manajemen laba diukur dengan menggunakan metode discretionary accruals model. Nilai perusahaan diproksikan dengan rasio PBV. Sampel penelitian dipilih menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 20 perusahaan perbankan selama lima tahun pengamatan, sehingga diperoleh total 100 data observasi. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negatif signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa semakin tinggi risiko kredit, maka persepsi investor terhadap kinerja perusahaan cenderung menurun. Sementara itu, manajemen laba tidak menunjukkan pengaruh yang signifikan terhadap nilai perusahaan, yang dapat disebabkan oleh ketidakmampuan investor dalam mendeteksi praktik manajemen laba secara langsung atau karena praktik tersebut tidak berdampak material terhadap nilai pasar perusahaan. Temuan ini memberikan implikasi penting bagi manajemen perbankan dan investor dalam memahami faktor-faktor yang memengaruhi nilai perusahaan.   This study aims to analyze the effect of credit risk and earnings management on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Credit risk is measured using the Non-Performing Loan (NPL) ratio, while earnings management is measured using the discretionary accruals model method. Firm value is proxied by the PBV ratio. The research sample was selected using the purposive sampling method, with a sample size of 20 banking companies over five years of observation, resulting in a total of 100 observation data. The analysis method used is multiple linear regression. The results of the study indicate that credit risk has a significant negative effect on firm value, indicating that the higher the credit risk, the lower the investor's perception of the company's performance. Meanwhile, earnings management does not show a significant effect on firm value, which may be due to investors' inability to detect earnings management practices directly or because the practice does not have a material impact on the company's market value. These findings provide important implications for banking management and investors in understanding the factors that influence firm value.  
THE EFFECT OF INVESTMENT DECISION AND FUNDING DECISION ON FIRM VALUE IN COMPANIES AUTOMOTIVE LISTED ON THE INDONESIA STOCK EXCHANGE 2015-2019 PERIOD Sucitra Dewi; Thezar Fiqih Hidayat Hasibuan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.73

Abstract

This study aims to examine the effect of Investment Decisions, Funding Decisions, Dividend Policy and Intellectual Capital on Company Value in automotive companies listed on the Indonesia Stock Exchange in the 2015-2019 period. This research is a quantitative research with a descriptive approach. The population in this study are all automotive companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this study used a saturated sampling technique (census), which is a sampling technique where the total population is used as the sample. The results of this study are based on the partial t-test results. Investment decisions have no effect on firm value and funding decisions have an effect on firm value and dividend policy has no effect on firm value.
PENGARUH PENGGUNAAN APLIKASI KEUANGAN DIGITAL DAN KREDIT USAHA RAKYAT TERHADAP PENDAPATAN UMKM DI KECAMATAN MEDAN SUNGGAL Fahmi, Habib; Dewi, Sucitra; Ananda, Rana Fathinah
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.462

Abstract

The purpose of this research is to determine the impact of using digital financial applications and people's business credit on the income of MSME in the Medan Sunggal District. The sample in this study consisted of 44 respondents who are MSME actors in the Medan Sunggal District, using a saturated sample. The type of data in this study is quantitative data. The data collection method used in this study was through questionnaires. The data analysis techniques used in this study employ Validity Test and Reliability Test. Data were processed using the program (SPSS version 15). The results of this study indicate that the use of digital financial applications has a positive and significant impact on MSME income, People's Business Credit has a positive and significant impact on MSME income, and simultaneously, the use of digital financial applications and People's Business Credit has a positive and significant impact on MSME income in the Medan Sunggal District.
SOCIALIZATION TO BECOME ENTREPRENEURS WITH DIGITALIZATION IN THE TEENAGERS OF AL-QAHHAR MOSQUE Thezar Fiqih Hidayat Hasibuan; Sucitra Dewi; Ahmad Azmi
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 2 (2023): July-October 2023
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i2.1471

Abstract

In line with the times, technological advancements are happening more quickly in the digital age. Technology-related tools are not hard to come by. Sophisticated technology is used in almost all education, social, cultural, sports, economic, and political activities to help carry out each activity and solve a problem. The development of communication technology has affected the opinions of many individuals on a wide range of topics, including parenting. In the past, parents used to permit their kids to play classic games with other kids outside the house. But these days, parents are more likely to use digital devices as a gaming medium for their kids. Thereafter, a lot of parents are vying with one another to grant their kids access to and integrate digital technology into their lives..
Pertumbuhan Laba Dan Struktur Modal Terhadap Kualitas Laba pada Perusahaan Pertambangan di Indonesia Ayu Winarti; Aditya Amanda Pane; Sucitra Dewi
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.199

Abstract

This study aims to determine the effect of earnings growth and capital structure on earnings quality in mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The population of this study were 41 mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sampling method used in this study is purposive sampling method, so that the results obtained are 19 sample companies for 3 years of observation (2020-2022). The data collection method used in this study is to use the documentation method, which includes the process of collecting company data and taking information directly from the company's web and the Indonesia Stock Exchange web. The type of data used in this research is quantitative data. The data analysis method used is descriptive analysis, classical assumption test which is divided into 4 tests, namely normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. next is multiple linear analysis test and the last is hypothesis testing, hypothesis testing has 3 parts, namely partial test (t test), simultaneous test (F test) and determination coefficient test (R2). This test was conducted using the SPSS application. The results of this study indicate that earnings growth has a positive and significant effect on earnings quality and capital structure has a negative and significant effect on earnings quality. Simultaneously, the results show that earnings growth and capital structure together have a significant effect on earnings quality in mining companies listed on the Indonesia Stock Exchange for the period 2020-2022.
Co-Authors Aditya Amanda Pane ahmad azmi Alfifto Andre Hasudungan Lubis Arse, Nikyta Agnadya Astuti, Shabrina Tri Ayu Winarti Devi Ayu Putri Sirait Fahmi, Habib Fauziah Rahman Fauziah Rahman Indah Cahya Sagala Indriani, Dea Iqbal Nur Hidayat Maria Br Tarigan, Lettyna Milala, Yosi Fhina Br Pelawi, Theo Doanta Palmada Rahmadiyah Syafitri Rana Fathinah Ananda Ruliani, Asyiah Nabila Sitompul, Rinaldo Situmorang, Tiolensa Kristina Syafitri, Rahmadiyah Tarigan, Naufal Detra Utoyo Thezar Fiqih Hidayat Hasibuan Thezar Fiqih Hidayat Hasibuan Warsani Purnama Sari Widya Angraini Yobel Gabriel Sitanggang