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Piter, Jhon
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The Influence of Time Budget Pressure and Audit Risk on Audit Quality at Public Accounting Firms in Medan Piter, Jhon; Ismayuni, Tri Utari; Sipahutar, Tetty Tiurma Uli
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.927

Abstract

This research aims to analyze the influence of time budget pressure and audit risk on audit quality at public accounting firms in Medan. Time budget pressure is a situation where auditors must allocate resources effectively. Audit risk is a measure of the reliability of the information used by the accounting system, namely the amount of confidence that can be given to that information. Assessment of audit quality can be based on the accuracy of the information reported by the auditor regarding whether his findings are good or not regarding the existence of a violation that occurred in the accounting system. This research was carried out at the Public Accounting Firm in Medan City using quantitative research with several methods, namely questionnaires and interviews. The population used was 50 auditors and the sample size used was 30 auditors. The research results show that audit quality can be explained by 89.9% and the remaining 10.1% is explained by factors not examined in this research. The results of this research provide important insight into the fact that high-time budget pressure and audit risk will also cause auditors to make errors when presenting material or financial reports.
The Influence of Audit Independence, Experience and Accountability on Audit Quality Medan Public Accountant Office Piter, Jhon; Sitompul, Melva Melany; Sisilia, Mariska
Elektriese: Jurnal Sains dan Teknologi Elektro Vol. 14 No. 02 (2024): Artikel Riset Edisi Oktober 2024
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/elektriese.v14i02.5106

Abstract

The object of the research is a public accounting company in the city of Medan. The selection of these objects is due to the higher quality of the audit. Audit quality is the result of the job's performance in producing a quality audit. The variables of the study are independence, auditor experience, and accountability. Independence is a mental attitude that is free from the influence of others and is not dependent on others. Experience is a learning process and increases the development potential of formal and informal education. Responsibility is a form of obligation to manage the authority entrusted to him to achieve the goals that have been set. The research population is 40 managers, senior auditors, and junior auditors in the Medan public accountant office, and the sample is 30 auditors. Primary data was collected using a questionnaire. Research data was analyzed using multiple linear regression analysis, simultaneous determination of coefficients (F-Test), and partial (T-Test). Sampling is done using the non-probability sampling method. The results of the hypothesis test in this study show that independence has a significant impact on audit quality, auditor experience has a significant effect on audit quality, and accountability has a substantial impact on audit quality. Based on the results of this study, independence, auditor experience, and accountability simultaneously have a significant impact on audit quality.
The Influence of Service Quality (Ojek Online) on Customer Satisfaction in Medan Sisilia, Mariska; Piter, Jhon; Sitompul, Melva Melany
Elektriese: Jurnal Sains dan Teknologi Elektro Vol. 14 No. 02 (2024): Artikel Riset Edisi Oktober 2024
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/elektriese.v14i02.5118

Abstract

This study was conducted to understand how service quality is influenced by responsiveness, responsibility, physical evidence, empathy, and reliability for customer satisfaction. These studies collected data using the questionnaire method and surveyed 30 consumers with experience using online taxi services in Medan City. Data analysis was done using a multiple regression method using SPSS software version 25. Two factors, namely responsiveness and satisfaction, can increase satisfaction. At the same time, it is impossible to improve consumer satisfaction in the other three dimensions of service quality: responsible, physically tested, and empathetic. This research is classified as explanatory research, which aims to elucidate, outline, and offer empirical data or a comprehensive understanding of the impact of the independent variable on the dependent variable defined in this study. The study's population comprises all users of online motorcycle taxi services in Medan. The findings indicate that service quality dimensions, specifically responsiveness and reliability, impact customer satisfaction among online motorcycle taxi users in Medan. In contrast, the aspects of service quality related to guarantees, fictitious evidence, and empathy do not significantly affect customer satisfaction for online motorcycle taxi services in Medan City.
The Impact of Remuneration and Training on Worker Performance at the Regional Tax and Levy Management Agency of North Sumatra Sitompul, Melva Melany; Piter, Jhon; Sisilia, Mariska
Elektriese: Jurnal Sains dan Teknologi Elektro Vol. 14 No. 02 (2024): Artikel Riset Edisi Oktober 2024
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/elektriese.v14i02.5133

Abstract

The North Sumatra Regional Tax and Levy Management Agency oversees the management of taxes related to motor vehicles and watercraft, the tax for underground water extraction and utilization, the vehicle name transfer duty, and various other revenue streams. It also acts as a coordinator within the regional revenue sector. Research methods can be understood as a systematic approach to gathering reliable data intended to be discovered, enhanced, and verified, allowing for better comprehension and resolution of issues within the business sector. According to the findings of this research, it is evident that Compensation has a significant impact on Employee Performance at the Regional Tax and Levy Management Agency. In the realm of Compensation, an incentive structure connects pay with individual performance. Workers are rewarded through Compensation for their performance rather than their length of service or the total hours they have worked. Based on the data analysis and collection outcomes, Compensation has a significant simultaneous impact on Employee Performance at the Regional Tax and Levy Management Agency. The training partially impacts employees' performance at the Regional Tax and Levy Management Agency. The performance of employees does have a significant partial effect on their overall performance at the Regional Tax and Levy Management Agency.
PENDAMPING PENERAPAN SAK ETAP DALAM PENYUSUNAN LAPORAN KEUANGAN UNTUK PENINGKATAN POTENSI DESA MELALUI PRODUKTIVITAS PEMBANGUNAN SUMBER DAYA AIR BERSIH BUMDESA SUMBER BARU, DESA BANDAR BARU Sipahutar, Tetty Tiurma Uli; Nainggolan, Benny Rojeston Marnaek; Romy, Elly; Piter, Jhon
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.427

Abstract

With the enactment of Law No. 6 of 2014, villages have become autonomous regions and have the right to manage their village income independently. Sumber Baru is a BUMDes in Deli Serdang Regency, Bandar Baru District, which emerged from village autonomy to realize the welfare of residents. The obligation of BUMDes as a legal entity to implement accounting standards has not been implemented in almost all regions in Indonesia. The purpose of this activity is to improve the knowledge and skills of BUMDesa administrators, especially in recording and preparing BUMDesa financial reports. The method used is training in recording and preparing BUMDesa financial reports using lecture techniques, tutorials, discussions (brainstorming), and post-training/mentoring. The results of the activities obtained are increased knowledge and understanding related to the accounting system starting from input in the form of transaction recording to the output produced in the form of BUMDesa financial reports containing financial information that will be used by BUMDesa stakeholders.
The Influence of Audit Fee, Audit Tenure, Auditor Rotation, and Company Size on Audit Quality of Banking Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period Solin, Yosefa Pebe Karina; Banurea, Wina Marliana; Teng, Sauh Hwee; Piter, Jhon
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i2.598

Abstract

The purpose of this study is to examine and evaluate the impact of audit fees, audit tenure, audit rotation, and corporate consistency on audit credibility within the banking corporations listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling method used in this study is purposive sampling, utilizing financial summary data from banking industry corporations listed on the IDX during the specified period. The regression data interpretation indicates that audit fees, audit rotation, and audit credibility significantly influence perceptions of audit credibility. However, the engagement between auditor and client does not significantly affect perceptions of audit credibility. Accordingly, large companies with high audit fees and regular audit rotation tend to influence the quality of audits, either positively or negatively.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PROPERTI DI BURSA EFEK INDONESIA (TAHUN 2020–2023) Lubis, Dwi Ananda; Sisilia, Mariska; Piter, Jhon; Teng, Sauh Hwee
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4599

Abstract

Abstract: This study aims to determine the effect of the Current Ratio (CR) and the Debt to Equity Ratio (DER) on Return on Assets (ROA) in property companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. This study used a quantitative approach, sampling the financial statements of several property companies using a purposive sampling technique. The analysis results indicate that partially, the Debt to Equity Ratio and the Current Ratio both influence Return on Assets, but this influence is not proven to be significant. When tested together, the two ratios also show no significant effect on the company's return on assets. The coefficient of determination calculation shows that only a small portion of Return on Assets can be explained by these two variables, while the majority is influenced by factors outside the research model. Therefore, it can be concluded that although the Debt to Equity Ratio and the Current Ratio play a role in influencing company performance, they are not the dominant factors in determining Return on Assets. Keyword: Current Ratio, Debt to Equity Ratio, Return on Asset, Property, Indonesia Stock Exchange Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return on Asset (ROA) pada perusahaan properti yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2020-2023 . Penelitian ini menggunakan pendekatan kuantitatif dengan mengambil sampel laporan keuangan sejumlah perusahaan properti. Hasil analisis menunjukkan bahwa secara parsial, Debt to Equity Ratio dan Current Ratio sama-sama berpengaruh terhadap Return on Asset, namun pengaruh tersebut tidak terbukti signifikan. Ketika diuji secara bersama-sama, kedua rasio tersebut juga tidak menunjukkan adanya pengaruh yang signifikan terhadap tingkat pengembalian aset perusahaan. Dari hasil perhitungan koefisien determinasi, diketahui bahwa hanya sebagian kecil Return on Asset yang dapat dijelaskan oleh kedua variabel tersebut, sedangkan sebagian besar dipengaruhi oleh faktor-faktor lain di luar model penelitian. Dengan demikian, dapat disimpulkan bahwa meskipun Debt to Equity Ratio dan Current Ratio memiliki peran dalam memengaruhi kinerja perusahaan, namun keduanya bukan merupakan faktor dominan dalam menentukan besar kecilnya Return on Asset. Kata kunci: Current Ratio, Debt to Equity Ratio, Return on Asset, Properti, Bursa Efek Indonesia
PENGARUH LEVERAGE, PROFITABILITAS, RETURN ON EQUITY DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA PERIODE 2020 – 2022 Howard, Verlyn; Siagian, Yosie Mei Four Tami; Teng, Sauh Hwee; Piter, Jhon; Sitorus, Paskah Ria
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4989

Abstract

This research aimed to analyze the effect of Leverage, Profitability, Return On Equity and Firm Size on Tax Avoidance in manufacturing companies on the Indonesian Stock Exchange in the period 2020-2022. This research uses associative quantitative method. The population of this research were 194 with a sample of 75 which obtained use purposive sampling procedure. The results shows that Leverage and Profitability have an effect on Tax Avoidance in Manufacturing Companies on the Indonesian Stock Exchange for the 2020-2022 period. While Return on Equity and Firm Size have no effect on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the 2020-2022 period. The value of the coefficient determination is 0,07, this shows that Leverage, Profitability, Return On Equity and Firm Size was 7% influence on Tax Avoidance while the remaining 93% was explained by other factors than the factors stated in this research. Keyword : Leverage, Profitability, Return on Equity, Firm Size, Tax Avoidance
MENINGKATKAN NILAI KARAKTER MAHASISWA MELALUI PENERAPAN MODEL PEMBELAJARAN PROJEK BASED LEARNING DI STKIP PANGERAN ANTASARI Simbolon, Kiki Tristiawanti; Piter, Jhon; Padang, Hotman; Sari, Dea Puspita; Melati, Yohana Suci
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.42958

Abstract

Di era milenial, perkembangan Ilmu Pengetahuan dan Teknologi (IPTEK) memberikan kemudahan dalam berbagai aspek kehidupan. Namun, kemajuan ini juga menimbulkan tantangan terhadap nilai-nilai kemanusiaan, yang sering disebut sebagai "dehumanisasi". Oleh karena itu, pendidikan karakter menjadi aspek penting yang harus ditanamkan sejak dini hingga jenjang pendidikan tinggi guna membentuk generasi muda yang berkepribadian sesuai dengan tujuan pendidikan nasional. Penelitian ini bertujuan untuk meningkatkan karakter mahasiswa melalui penerapan model pembelajaran Project-Based Learning (PJBL) di STKIP Pangeran Antasari. Metode yang digunakan adalah penelitian deskriptif kualitatif, dengan pengumpulan data melalui wawancara kepada dosen dan angket kepada mahasiswa. Hasil penelitian menunjukkan bahwa penerapan PJBL dapat meningkatkan nilai-nilai karakter mahasiswa, seperti kedisiplinan, tanggung jawab, kerja sama, dan kreativitas. Model ini memberikan pengalaman belajar yang lebih aktif dan berorientasi pada pemecahan masalah, sehingga mahasiswa lebih terlibat dalam proses pembelajaran dan penerapan nilai-nilai karakter dalam kehidupan sehari-hari. Penelitian ini menegaskan bahwa Project-Based Learning dapat menjadi strategi yang efektif dalam pendidikan karakter mahasiswa, khususnya dalam menghadapi tantangan era digital dan budaya hedonisme. Dengan pendekatan yang tepat, pendidikan karakter dapat berjalan secara sistematis, terencana, dan memberikan dampak positif bagi perkembangan mahasiswa sebagai individu dan anggota masyarakat.
PENGARUH LINGKUNGAN KERJA, MOTIVASI, DAN KOMITMEN ORGANISASIONAL TERHADAP KEPUASAN KERJA PEGAWAI DI YAYASAN PENDIDIKAN PANGERAN ANTASARI Putri, Amarsha; Piter, Jhon
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4637

Abstract

Abstract: This study aims to examine the influence of work environment, motivation, and organizational commitment on employee job satisfaction at Yayasan Pendidikan Pangeran Antasari. Using a quantitative approach with a total survey of 80 employees, data were collected through questionnaires, observations, and documentation, then analyzed using multiple linear regression. Results indicate that all independent variables have a positive and significant effect, both partially and simultaneously, on job satisfaction, with a determination coefficient of 0.645. These findings highlight the importance of managing internal organizational factors to enhance employee comfort, productivity, and loyalty. The study provides strategic recommendations for the foundation to strengthen work environment, motivation, and commitment to reduce turnover and improve the quality of educational services. Keywords: job satisfaction, work environment, motivation, organizational commitment, HRM Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja, motivasi, dan komitmen organisasional terhadap kepuasan kerja pegawai di Yayasan Pendidikan Pangeran Antasari. Menggunakan pendekatan kuantitatif dengan metode survei total terhadap 80 pegawai, data dikumpulkan melalui kuesioner, observasi, dan dokumentasi, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ketiga variabel independen berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap kepuasan kerja, dengan koefisien determinasi sebesar 0,645. Temuan ini menegaskan pentingnya pengelolaan faktor internal organisasi untuk meningkatkan kenyamanan, produktivitas, dan loyalitas pegawai. Penelitian ini memberikan rekomendasi strategis bagi yayasan dalam memperkuat lingkungan kerja, motivasi, dan komitmen pegawai guna menekan angka turnover dan meningkatkan kualitas layanan pendidikan. Kata kunci: kepuasan kerja, lingkungan kerja, motivasi, komitmen organisasional, SDM
Co-Authors Annisa, Putri Banurea, Wina Marliana Howard, Verlyn Ismayuni, Tri Utari Lubis, Dwi Ananda Melati, Yohana Suci Nainggolan, Benny Rojeston Marnaek Padang, Hotman Putri, Amarsha Romy, Elly Sari, Dea Puspita Siagian, Yosie Mei Four Tami Simbolon, Kiki Tristiawanti Sipahutar, Tetty Tiurma Uli Sisilia, Mariska Sitompul, Melva Melany Sitorus, Paskah Ria Solin, Yosefa Pebe Karina Teng, Sauh Hwee Tiurma Uli Sipahutar, Tetty