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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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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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.
The Influence of Activity Ratio on Liquidity in Manufacturing Companies 2021-2023 Milala, Yosi Fhina Br; Pane, Aditya Amanda; Sagala, Indah Cahya; Ananda, Rana Fathinah; Dewi, Sucitra
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6791

Abstract

The aim of this research is to determine the effect of cash turnover, receivable turnover and inventory turnover on liquidity in food and beverage sub-sector manufacturing companies in 2021-2023, partially and simultaneously. The research design used is an associative approach. The population in this study was 47 mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period with a sampling technique based on criteria using purposive sampling, so that the research sample consisted of 31 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange starting in 2021-2023. In this research, the type of data used is quantitative data. The data source used in this research was obtained from the Indonesia Stock Exchange (BEI) website. The data analysis method uses multiple linear regression analysis with SPSS.25. Based on the results of the t test that has been carried out, it can be concluded that Cash turnover has a positive and significant effect on Liquidity. Receivable turnover has a positive and significant effect on Liquidity. Inventory turnover has a positive and significant effect on Liquidity. Based on the results of the F test, it is concluded that Cash turnover, Receivable turnover and Inventory turnover have a simultaneous influence on Liquidity in Manufacturing Companies in the Food and Beverage Sub Sector 2021-2023
Meningkatkan Hasil Belajaran PKn Tema 8 Dengan Penerapan Model Pembelajaran Kooperatif Tipe the Power Of Two Pada Siswa Kelas III SDN 006 Bukit Kapur Dumai Dewi, Sucitra
Jurnal Pendidikan Tuntas Vol. 3 No. 4 (2025): Edisi Desember 2025
Publisher : LPPI Yayasan Almahmudi bin Dahlan

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

Abstract

his research is motivated by findings among third-grade students at SDN 006 Bukit Kapur, Dumai, during Civics (PKN) lessons on Theme 8, Subtheme "I am a Scout" (Aku Anggota Pramuka). It was observed that 52% of students had not yet reached the Minimum Mastery Criterion (KKM), with only 48% achieving passing scores, categorizing the results as poor. In addition to low learning outcomes, the quality of the instructional process was also suboptimal. Consequently, improvements in the learning process are necessary to enhance student competence.The objective of this study is to improve student achievement in Civics Theme 8 by implementing the "The Power of Two" Cooperative Learning Model. The conceptual framework proposed is that if the third-grade teacher at SDN 006 Bukit Kapur utilizes peer discussion media through "The Power of Two" method, learning outcomes will increase. The first cycle was conducted on May 4, 2020, followed by the second cycle for further improvement on May 8, 2020. The results showed a significant increase in achievement among the students. Based on these findings, it can be concluded that applying the "The Power of Two" Cooperative Learning method can improve student learning outcomes in Civics Theme 8, Subtheme "I am a Scout," for third-grade students at SDN 006 Bukit Kapur, Dumai, during the second semester of the 2019/2020 academic year.
Pengaruh Total Utang, Modal Kerja, dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Sektor Farmasi Di Bursa Efek Indonesia Tahun 2020-2024 Yobel Gabriel Sitanggang; Sucitra Dewi; Indah Cahya Sagala
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9187

Abstract

The purpose of this study is to determine the effect of total debt, working capital, and operating costs on net profit in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The research design used an associative approach. The population in this study was 11 pharmaceutical companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling technique used was purposive sampling, resulting in a total of 11 pharmaceutical companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The type of data used in this study is quantitative. The data source used in this study was obtained from the Indonesia Stock Exchange (IDX) website. The data analysis method used multiple linear regression analysis with SPSS.25. Based on the results of the t-test, it can be concluded that total debt has a no effect on net profit, working capital has a positive and significant effect on net profit, and operating costs have a positive and significant effect on net profit. Based on the f-test results, it was concluded that total debt, working capital, and operating costs simultaneously influenced net profit in pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2024.  
Sosialisasi Penggunaan Coretax System: Upaya Peningkatan Kepatuhan Pajak Karyawan Generasi Z di PT Sunatman Terbang Mendunia Thezar Fiqih Hidayat Hasibuan; Sucitra Dewi; Alfifto Alfifto
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 4 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Januari - Maret 2026)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v4i1.1845

Abstract

Pelaksanaan sosialisasi sistem Coretax (Core Tax Administration System) di PT Sunatman Terbang Mendunia merupakan bentuk nyata implementasi Tri Dharma Perguruan Tinggi dalam bidang pengabdian kepada masyarakat. Kegiatan ini dilatarbelakangi oleh dominasi tenaga kerja Generasi Z yang mahir teknologi namun minim pemahaman administrasi perpajakan formal, serta adanya urgensi migrasi dari sistem lama ke sistem baru yang terintegrasi. Tujuan kegiatan ini adalah untuk meningkatkan pemahaman dan kesiapan teknis karyawan dalam menghadapi digitalisasi layanan perpajakan terbaru. Metode yang digunakan meliputi penyuluhan edukatif, bimbingan teknis pengenalan antarmuka, dan simulasi pembaruan data mandiri. Hasil kegiatan menunjukkan bahwa karyawan yang mayoritas adalah Generasi Z memiliki antusiasme tinggi dalam mengadopsi sistem baru ini serta merasa lebih percaya diri untuk mengelola administrasi perpajakannya secara mandiri. Program ini diharapkan dapat mendukung keberhasilan implementasi reformasi perpajakan nasional di lingkungan kerja profesional.
Pengaruh Intergovernmental Revenue dan Kekayaan Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah Wilayah Sumatera Utara Tahun 2021–2023 Rahmadiyah Syafitri; Sucitra Dewi; Fauziah Rahman
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 4 (2024): 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.v6i1.7956

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intergovernmental revenue  dan kekayaan pemerintah daerah terhadap kinerja keuangan pemerintah daerah wilayah Sumatera Utara tahun 2021-2023. Penelitian ini menggunakan data sekunder, data sekunder ini diperoleh dari datalaporan keuangan pemerintah daerah wilayah sumatera utara melalui www.ppid.kemenkeu.go.id  atau melalui aplikasi PPID yang tersedia. Populasi dalam penelitian iniadalah laporan keuangan pemerintah daerah wilayah Sumatera Utara sebanyak 33 kabupaten/kota periode tahun 2021-2023. Teknik sampel jenuh digunakan untuk mengambil sampel dalam penelitian ini. Sampel penelitian ini adalah kabupaten/kota yang memenuhi kriteria yaitu sebanyak 33 kabupaten/kota Sumatera Utara. Teknik analisis data dalam penelitian ini menggunakan regresi data panel. Hasil dari penelitian ini menunjukkan bahwa intergovernmental revenue berpengaruh positif dan signifikan terhadap kinerja keuangan, kekayaan pemerintah daerah berpengaruh negatif dan signifikan terhadap kinerja keuangan sedangkan hasil penelitian secara simultan menunjukkan bahwa intergovernmental revenue dan kekayaan pemerintah daerah secara simultan berpengaruh dan signifikan terhadap kinerja keuangan pemerintah kabupaten/kota yang ada di Provinsi Sumatera Utara.
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