Article Per Year (5 Year)
p-Index From 2020 - 2025
1.879
P-Index
This Author published in this journals
All Journal Jurnal EK dan BI Jurnal Penelitian Ekonomi Akuntansi (JENSI) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian Masyarakat Inovasi Mount Hope Global Economic Journal Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Tina Novianti Sitanggang
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DALAM INDEKS IDX QUALITY30 Jhon Lismart Benget. P.; Tina Novianti Sitanggang; Hotma Mentalita
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 5 No 1 (2022)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v5i1.493

Abstract

Abstract The purpose of this study is to examine the effect of inflation, company size, debt to equity ratio and total asset turnover on the financial performance. The population of this study is the IDX Quality30 Index which were listed on the Indonesia Stock Exchange in 2018-2021. The results of this study indicate that simultaneously inflation, company size, debt to equity ratio and total asset turnover affect the financial performance. Partially, this study show total asset turnover has a positive and significant effect on the financial performance. Company size and debt to equity ratio has a negative and significant effect on the financial performance while inflation has no significant effect on the financial performance. Keywords: Inflation, Company Size, Debt to Equity Ratio, Total Asset Turnover, Financial Performance
The Effect of Company Size, Company Age, Profittability and Leverage on Profit Management in Mining Companies Listed on Idx for the 2016-2019 Period Tina Novianti Sitanggang; Yutni Bernadetta br Tarigan; Kardika Simanjuntak; Andreas Heriyanto Hondro; Widia Andini Amri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5106

Abstract

This study is designed for the purpose of analyzing and proving the impact of earnings management because of the effect of leverage, profitability; and the age and scale of the companies listed on the Indonesia Stock Exchange for 2016-2019 with the mining business sector. A total of 42 companies were targeted in carrying out the study as the study population, where samples of all of them were selected technically through purposive sampling, which in turn was obtained as many as 64 data samples taken from 4 years of observation from 16 companies that met the criteria for review. At the end of the analysis of the study data, the researcher found that earnings management partially got a significant and negative influence from company size, then a significant and positive effect was obtained from leverage, while no significant effect was found given the profitability and age of the company. And from all of them, obtained a proportion of 22.9% for the coefficient of determination which means the amount of contribution of all variables to earnings management.
The Effect of Liquidity, Profitability, Activity and Leverage on Stock Returns in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2016-2020 Period Alvarido Sibarani; Ruth Putri Yunita; Kosti Juliana Siregar; Beby Anastasia Panggabean; Tina Novianti Sitanggang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5114

Abstract

This research was investigated to determine the effect of variable X on variable Y. Sourced on the independent variables, namely Currento Ratio (CR), Return on Assets (ROA), Total Asset Turnover (TATO), Debt to Equity Ratio (DER) and the dependent variable is Return. Share. Where there are 100 total samples listed in the Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2016- 2020 Period. The method used in this research is multiple linear regression analysis by SPSS program. The results of the analysis show that the T test Return on Assets has a positive effecto ono Stock Return, while the Current Ratio, Total Asset Turnover and Debt to Equity Ratio have no positive effect on Stock Return. It is different in the F test that together Current Ratio, Return on Assets, Total Asset Turnover and Debt to Equity Ratio have a positive and significant effect on Stock Return. The result of Adjusted R Square is 0.069, which means that the independent variable affects Stock Return only by 6,9% and the remaining 83,1% is influenced by other variables such as Inventory Turnover, Return on Equity Ratio, Inflation, Interest Rates ando Cash Ratio.
Pelatihan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada UMK Poklahsar Kembung Rebus Tina Novianti Sitanggang; Riadi Riadi; Ronald Hasudungan Rajagukguk; Jhon Lismart Benget. P; Annisa Nauli Sinaga
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): juni : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v2i2.1036

Abstract

The purpose of this service is to find out how far UMK Poklahsar Kembung Rebus applies the cash receipts and disbursement accounting information system in its transactions. The method used is library research and field research. Collecting data directly to the field using data collection techniques, namely interviews and observations directly to the owner of the UMK Poklahsar Kembung Rebus. In this service, the PKM Team found that UMK Poklahsar Kembung Rebus had not implemented the cash receipts and disbursements accounting information system properly. The transactions are recorded simply by recording receipts and expenses without applying the applicable accounting information system, so that the financial statements of the UMK Poklahsar Kembung Rebus are also not presented in accordance with PSAK.
Dampak Perkembangan Ekonomi Digital terhadap Pertumbuhan Sektor E-commerce di Indonesia: Perspektif Teknologi, Konsumen, dan Regulasi Lubis, Nurliza; Ainul Yusna Harahap; Rahmad Tantawi; Nuri Aslami; Tina Novianti Sitanggang
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10649

Abstract

This study examines the impact of digital economic development on the growth of the e-commerce sector in Indonesia, focusing on the roles of digital technology, consumer behavior, and government regulation. Based on data from Google, Temasek, and Bain & Company (2023), Indonesia's e-commerce transaction value increased significantly from USD 21 billion in 2019 to USD 77 billion in 2022, contributing 8.9% to GDP in 2023. Using a quantitative method and surveys of 150 respondents consisting of e-commerce companies and consumers, multiple regression analysis results indicate that consumer behavior has the greatest influence (β = 0.467; p < 0.05), followed by digital technology (β = 0.325; p < 0.05) and government regulation (β = 0.178; p < 0.05). The model explains 73.2% of the variability in e-commerce growth, with the remaining 26.8% influenced by other external factors. This study has limitations regarding the sample size, focus on specific variables, and reliance on quantitative methods. Future researchers are advised to broaden the scope of the study, consider additional relevant variables, and employ more diverse approaches to obtain more comprehensive results. This study highlights the need for collaboration among governments, businesses, and consumers to create an inclusive and sustainable e-commerce ecosystem.
THE INFLUENCE OF DEFERRED TAX BURDEN, LEVERAGE, AND TAX PLANNING ON EARNINGS MANAGEMENT IN CONSUMER GOODS SECTOR COMPANIES FOR THE PERIOD 2018-2022 Merry; Cheong Shiau Wie; Dwita Sakuntala; Tina Novianti Sitanggang
Mount Hope Economic Global Journal Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i3.524

Abstract

The purpose of this research is to examine the impact of deferred tax burden, leverage, and tax planning on earnings management in consumer goods sector companies during the period of 2018-2022. The research population consists of 50 consumer goods sector companies listed on the Indonesia Stock Exchange, with a sample size of 19 companies obtained over a five-year period. The sampling method used is purposive sampling. Data analysis is conducted using multiple linear regression. The results of the F-test indicate that deferred tax burden, leverage, and tax planning simultaneously influence earnings management. Partially, only two variables have an effect: the deferred tax burden has a positive and significant effect on earnings management, and tax planning has a negative and significant effect on earnings management. The Adjusted R² value of 0.102 indicates that only 10.2% of the variation in earnings management can be explained by deferred tax burden, leverage, and tax planning, while the remaining 89.9% is explained by other variables not examined in this study.
Sosialisasi Pencatatan Keuangan dan Perpajakan Pada 13MI Kopi Rajagukguk, Ronald Hasudungan; Tina Novianti Sitanggang; Riadi; Jhon Lismart Benget P; Annisa Nauli Sinaga
Jurnal Pengabdian Masyarakat Inovasi Vol. 1 No. 1 (2025): Mei
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

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

Abstract

Perubahan adalah bagian tidak terpisahkan dari kehidupan. Setiap masa kehidupan memiliki model dan gaya hidupnya. Gaya hidup bisa mempengaruhi peluang usaha. Salah satu peluang usaha yang semakin marak saat ini adalah cafe. Cafe adalah tempat usaha yang menyediakan makanan dan minuman terutama kopi, dengan suasana yang santai dan nyaman. Cafe merupakan bentuk lain dan inovasi dari warung kopi yang dahulu menjadi tempat favorit untuk berkumpul. Cafe 13MI.Kopi merupakan salah satu usaha yang juga menawarkan makanan, minuman, dan tempat berkumpul yang nyaman dan santai. Sebagai sebuah usaha, maka pengelolaan pencatatan keuangan yang baik dan kepatuhan perpajakan menjadi hal yang sangat penting baik bagi pihak internal seperti pemilik maupun pihak eksternal seperti pemberi pinjaman atau pemerintah secara khusus dirjen pajak. Oleh karena itu, kegiatan pengabdian masyarakat berupa sosialisasi pencatatan keuangan dan perpajakan sangat penting dilakukan agar setiap pelaku usaha dapat didukung bagi dari segi keuangan maupun administrasi. Pelaksanaan kegiatan ini dilakukan dengan menggunakan metode ceramah dan diskusi. Hasil dari kegiatan ini menunjukkan bahwa cafe 13MI.Kopi dalam menjalankan usahanya belum melakukan pencatatan keuangan dan perpajakan secara tepat. Kegiatan pengabdian masyarakat ini membantu memberikan himbauan, motivasi dan pengetahuan kepada cafe 13MI.Kopi untuk menerapkan praktik pencatatan keuangan sesuai standar akuntansi dan pelaporan perpajakan dalam kegiatan usaha mereka sehingga mereka tertib administrasi.
Co-Authors Ainul Yusna Harahap Alvarido Sibarani Andreas Heriyanto Hondro Annisa Nauli Sinaga Beby Anastasia Panggabean Cheong Shiau Wie Dwita Sakuntala Efri Debby Ekinola Br Sinukaban Hotma Mentalita Jhon Lismart Benget P Jhon Lismart Benget. P. Kardika Simanjuntak Kosti Juliana Siregar Merry Nuri Aslami Nurliza Lubis Rahmad Tantawi Rajagukguk, Ronald Hasudungan Raymon Efenly Marpaung Riadi Riadi Riadi Rolin Vina Rosalina Sinaga Ronald Hasudungan Rajagukguk Ruth Putri Yunita Suryati Larosa VERONICA VERONICA Widia Andini Amri Yutni Bernadetta br Tarigan