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All Journal Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan JUKI : Jurnal Komputer dan Informatika Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi DEVOTIONIS : JURNAL PENGABDIAN KEPADA MASYARAKAT Devotionis Kaizen: Jurnal Pengabdian Pada Masyarakat
Joana L. Saragih
Universitas Katolik Santo Thomas
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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ANALISIS PEMERIKSAAN PAJAK DALAM MENINGKATKAN PENERIMAAN PPH PASAL 25 DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT Saragih, Joana L.; Sihotang, Lilis Karlina
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

The purpose of this study was to determine how the tax audit in increasing tax revenue of ITA 25 at KPP Pratama Medan Barat. This research uses qualitative methods. Data collection is done by interview and documentation techniques. The techniques used in this research include descriptive analysis where existing data will be collected and grouped and then analyzed. The results of this research show that the tax revenue of KPP Pratama Medan Barat has decreased and has not reached the specified target. The causes of not achieving the revenue target for the implementation of tax audits at the KPP Pratama Medan Barat are due to uncooperative taxpayers, lack of understanding of taxpayers, limited inspection teams
PENGARUH STRATEGI INTENSIFIKASI DAN EKSTENSIFIKASI SERTA KEBIJAKAN PEMERINTAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN KABUPATEN NIAS BARAT Lahagu, Kasihniat Gustiani; Saragih, Joana L.; Pangaribuan, Jonner
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to test how significantly the Intensification, Extensification, and Government Policy Strategies influence the increase in Regional Original Income. The sampling technique used is saturated sampling, where all members of the population are included as samples. The data was obtained from the Regional Financial and Asset Management Agency (BPKPD) of Nias Barat Regency, covering the years from two thousand twenty-one to two thousand twenty-three. The analysis technique employed in this study is Multiple Linear Regression, with a significance level of five percent. Based on the results of the t-test, it shows that the Intensification Strategy has a positive and significant effect on Local Revenue, with a calculated t-value of two point two seventy-seven, which is greater than the t-table value of two point zero fourteen, and a significance level of zero point zero four eight, which is less than zero point zero five. Extensification also has a positive and significant effect on Local Revenue, with a calculated t-value of two point one sixty-one, which is greater than the t-table value of two point zero fourteen, and a significance level of zero point zero three six, which is less than zero point zero five. Additionally, Government Policy has a positive and significant effect on Local Revenue, with a calculated t-value of five point four eighty, which is greater than the t-table value of two point zero fourteen, and a significance level of zero point zero zero zero, which is less than zero point zero five. Furthermore, the F-test results indicate that the Intensification Strategy, Extensification, and Government Policy, when considered together, have a positive and significant effect on Local Revenue, with a calculated F value of seventy-three point seven fifty-four, which is greater than the F-table value of two point eighty, and a significance level of F at zero point zero zero zero, which is less than alpha zero point zero five.
PENGARUH UKURAN PERUSAHAAN, RESIKO BISNIS DAN PERTUMBUHAN AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2005-2007 Saragih, Joana L.
Jurnal Manajemen dan Bisnis Vol 10 No. 1 Tahun 2010
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v10i1.71

Abstract

A decision on a capital structure (ratio between share and loan capitals) done by a financial manager is an important decision. This is due to its influence upon risks undergone and profits expected by shareholders. These analyses are used to solve the problem which is whether the size of the firm, the business risks, the growth of assets, the profitability and the ownership structure influence the capital strusture or not? The population in this research is the go public manufacturing sector in the Indonesia Stock Exchange for years 2005 until 2007. The sample is defined by cluster propotional random sampling to get a representative sample on each sector. There are 33 go public manufacturing companies selected as sample for this research. There are two variables in this research, the independent variable and dependent variable. The independent variable comprises firm size, business risk, growth of assets, and profitability; and for the dependent variable is the capital structure of go public manufacturing companies in the BEI. This research was analyzed using multiple regressions. This research found the empirical results that partially, SIZE influences positive significant and NPM influences negative significant to the capital structure of go public manufacturing companies in the Bursa Efek Indonesia. While the result of partial test for DOL and GROW showed that partially they didn’t influence significantly to the capital structure. The result for the simultaneous test showed that there is influence between SIZE, DOL, GROW, and NPM with the capital strusture of go public manufacturing companies in the Bursa Efek Indonesia. The influence is 0,197 or 19,7%. The other 80.3% influenced by another factors outside the research or the regression model.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFT AR DI BURSA EFEK INDONESIA PERIODE 2008-2009 Saragih, Joana L
Jurnal Manajemen dan Bisnis Vol 10 No. 2 Tahun 2010
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v10i2.111

Abstract

This purpose of research is aim to know and proves empirically about monetary performance influence to stock price change at banking company in Indonesia Stock Exchange. Research benefit is add knowledge and knowledge of writer about monetary performance influence to stock price change. Population of Research is all listing banking company of Eflk Indonesia 26 banks the year 2008-2009. Research sample is all member of population. Data applied is secondary data collected through documentation technique. Data analytical technique applied is doubled linear regression. From result of research is obtained by equation of doubled linear regression is Y = - 394,031 + 93,838X1 - 369,665X2 + 86,279X3 + 449,883X4 - 22,348X5 + 3,072X6. Mean, capital adequancy ratio, net margin interest, return asset on, and net profit margin influential positive to stock price change at banking company. While return on risked asset and loan to deposit ratio influential negativity to stock price change at banking company. Result of test result F, indicates that capital adequancy ratio, retum on risked asset, net margin interest, return asset on, loan to deposit ratio and net profit margin influential positive and signifikan in sirrzultan to stock price change at Perusahaan Perbankan in Indonesia Stock Exchange. Result of test result t, indicates that capital adequancy ratio, return on risked asset, net margin interest, return asset on, loan to deposit ratio and net profit margin influential signifikan parsially to stock price change at Perusahaan Perbankan in Indonesia Stock Exchange. Correlation coeflicient value ( R) 0,761. Mean, capital adequancy ratio, return on risked asset, net margin interest, return asset on, loan to deposit ratio and net profit margin to stock price change. Determinant coefiicient value ( R Square) 0,580. Mean, explainable stock price change by capital adequancy ratio, return on risked asset, net margin interest, return asset on, loan to deposit ratio and net profit margin equal to 58%, while 42% again explained by other factor. In simultan monetary performance variable had an effect on positive to stock price change, while parsially monetary performance had an ejfect on negative and positive to stock price change. Suggestion given to researcher hereinafter is be better if researcher hereinafter adds company becoming research sample.
PENGARUH PROFITABILITAS DAN STRUKTUR AKTIVA TERHADAP KEPUTUSAN PENDANAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2006-2008 Saragih, Joana L
Jurnal Manajemen dan Bisnis Vol 11. No. 1 Tahun 2011
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v11i1.118

Abstract

The purpose of research is to analyze the factors that total debt and equity of manufacturing company. There are two factors will be analyzed, they are profitability and assets structure. This research used 12 samples of manufacturing companies which listed in Indonesia Stock Exchange in 2006-2008. The secondary data that were contained in Indonesian Capital Market Directory were used as data sourse.The hypothesis was tested using multiple linear regression method and the data were processed using SPSS program. Result of this research shows that profitability and assets structure simultaneously significant influence to funding decision of total debt and equity of manufacturing companies. While partially, profitability negative significant influence to funding decision of total debt and equity, and assets structure positive significant influence to funding decision of total debt and equity. While simultan, profitability and assets structure significant influence to funding decision of total debt and equity. Assets structure influential dominance to funding decision of total debt and equity.
FAKTOR FAKTOR YANG MEMPENGARUHI KEBIJAKAN DEVIDEN PADA PERUSAHAAN INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Saragih, Joana L.; Purba, Betniar; Simangunsong, Elisabeth
Jurnal Manajemen dan Bisnis Vol 21 No. 1 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v21i1.1194

Abstract

This study aims to find out the extent of influence, profitability, liquidity, company size and leverage on dividend policy on industrial goods and consumption companies listed on the Indonesia Stock Exchange. The population in this study was 59 industrial companies of goods and consumption. Sampling techniques used is purposive sampling in accordance with the criteria that have been determined, so obtained samples 45 companies, with a research period of 3 years so that the total number of 45. The data analysis techniques used are multiple linear regression analysis and hypothesis testing using t test and F test with a significance rate of 5%. Partial test results (t test) show profitability has a positive and significant effect on dividend policy, liquidity has an insignificant positive effect on dividend policy, company size has insignificant positive effect and leverage negatively and significantly affects dividend policy. Simultaneous test results (test F) show that variable profitability, liquidity, company size and leverage together have a positive and significant effect on dividend policy in Goods and Consumption Industry companies listed on the Indonesia Stock Exchange (IDX).
PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP SEMANGAT KERJA PADA KOPDIT CU MANDIRI TEBING TINGGI Simangunsong, Elisabeth; Saragih, Joana L.; Purba, Betniar; Purba, Imelda R
Jurnal Manajemen dan Bisnis Vol 21 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v21i2.1410

Abstract

The purpose of this study was to analyze the effect of compensation and work environment on employee morale at the CU Mandiri Tebing Tinggi Kopdit. Benefits of Research: Provide information material to the management of CU Mandiri Tebing Tinggi Kopdit about the effect of compensation and work environment on employee morale and For other researchers it can be used as a reference in conducting studies or research with the same subject matter as well as input for interested parties directly with this research. The number of samples was 96 respondents, the method of collecting data was through questionnaires and documentation, the variables studied were about the effect of compensation and work environment on employee morale at the Cooperative Unit of CU Mandiri Tebing Tinggi partially and simultaneously on work morale and data analysis methods with multiple regression. The results showed the linear regression equation: Linear regression equation: SK = 0.558 + 0.797Kom + 0.448LK., indicating the regression coefficient of the compensation variable (Kom) and work environment (LK), which was positive, meaning that all variables had a positive influence on work morale. The correlation coefficient (R) = 0.886, which means that the relationship between the compensation variable (Kom) and the work environment (LK) on work morale is very strong. The coefficient of determination (R2) = 0.785 means that the variable compensation (Kom) and work environment (LK) is able to explain 78.5% of work morale, while 21.5% is influenced by other factors. The calculated t value of the compensation variable = 6.871 and the work environment = 3.273 > t table which shows a significance number of 0.000 < 0.05, then the two variables have a partially significant effect on work morale. The calculated F value = 83.058 > F table with a significance level of 0.000 < 0.05, then Ho is rejected and H1 is accepted, meaning that the compensation variable (Kom) and work environment (LK) have a significant effect simultaneously on work morale. Based on the conclusion above, it is better if the Cooperative of CU Mandiri Tebing Tinggi needs to increase the compensation provided and the work environment to encourage employee morale so as to create job satisfaction. , Judging from the value of the coefficient of determination (R2) = 0.785, it means that compensation and work environment variables are able to explain 78.5% of work spirit while 21.5% is influenced by other factors. Other factors that affect morale should be investigated from the internal and external environment.
PENGARUH STRUKTUR MODAL, KEBIJAKAN DEVIDEN, DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Prisillia, Nadia Yesinta; Munthe, Kornel; Purba, Antonius M; Saragih, Joana L.; Purba, Betniar
Jurnal Manajemen dan Bisnis Volume 25 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to determine and analyze the influence of capital structure, dividend policy and managerial ownership on share prices in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population in this study was 173 manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique was purposive sampling, so 18 companies were obtained as samples. The data analysis technique used is multiple linear regression analysis, with the classical assumption test first carried out in the analysis, then hypothesis testing is carried out using the t test and F test. The research results show that partially, capital structure has a positive and significant effect on stock prices, dividend policy has a negative and insignificant effect on stock prices, and managerial ownership has a positive and insignificant effect on stock prices. Simultaneously, capital structure, dividend policy and managerial ownership have a significant effect on share price
PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI DI BURSA EFEK INDONESIA Simarmata, Brigitta; Saragih, Joana L
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 1 April 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (787.216 KB) | DOI: 10.54367/jimat.v1i1.1814

Abstract

This study aims to determine and empirically prove the effect of Deferred Tax Assets and Deferred Tax Expense on Earnings Management. The population in this study are all financial statements of infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange in 2015-2017. The sample in this study was obtained by purposive sampling, with a sample of 18 companies. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression and hypothesis testing using t test and f test with a significance level of 5%. The results of this study indicate that the partial test (t test): (1) deferred tax assets have a negative and insignificant effect on earnings management, this is evidenced by the t test where the deferred tax assets have a t count > t table (-1.060<1 .67356) with a significant level of 0.294 > 0.05. Which means that the deferred tax assets carried out do not guarantee earnings management by the Indonesia Stock Exchange company. Which means that the magnitude of the change in deferred tax expense can guarantee the enactment of earnings management actions by companies on the Indonesia Stock Exchange. The results of the simultaneous test (F test) of deferred tax assets and deferred tax expense are positive and significant on earnings management.
ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA TETEHOSI KECAMATAN MANDREHE KABUPATEN NIAS BARAT Gulo, Ihsan Putri Hidayati; Saragih, Joana L.; Lumban Gaol, Romasi
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.707 KB) | DOI: 10.54367/jimat.v2i1.2602

Abstract

This study aims to determine the Financial Performance of the Tetehosi Village Government, Mandrehe District, West Nias Regency in 2018-2020 by using the Independence Ratio Analysis, Effectiveness Ratio, Efficiency Ratio and Activity/Harmony Ratio. Where the data collection technique used is descriptive technique, where the data processed in this study is the Village Budget Realization Report in Tetehosi Village. The results of this study indicate that the Financial Performance of the Tetehosi Village Government, Mandrehe District, West Nias Regency in 2018 The independence ratio is at a very low ability level, the effectiveness ratio is at the less effective ability level, the efficiency ratio is at the inefficient ability level and the activity/compatibility ratio is at the level of ability is not balanced. Whereas in 2019 the independence ratio was at a very low ability level, the effectiveness ratio was at an ineffective ability level, the efficiency ratio was at an inefficient ability level and the activity/compatibility ratio was at an unbalanced ability level. Then in 2020 the independence ratio is at a very low ability level, the effectiveness ratio is at a fairly effective ability level, the efficiency ratio is at a less efficient ability level and the activity/compatibility ratio is at a fairly balanced ability level. The Tetehosi Village Government must explore the potential of its village and take advantage of existing village potentials that can be managed and developed for the sake of the interests, survival and development of the village. Keywords : Financial Performance, Village Budget Realization Report, Independence, Effectiviness, Efficiency, Activity/Harmony
Co-Authors Aritonang, Monica Deskezia Darwis Tamba Darwis Tamba Dawolo, Steven Briantoro Gembira Marbun Gulo, Ihsan Putri Hidayati Gultom, Lamtiur lidia Halawa, Jenita Jonner Pangaribuan Jonner Pangaribuan Lahagu, Kasihniat Gustiani Lumban Gaol, Romasi Lumban Gaol, Ruminta Napitu, Yuni Tresa Pangaribuan, Jonner Peran Simanihuruk Peran Simanihuruk Poltak Teodorus Parhusip Prisillia, Nadia Yesinta Purba, Antonius M Purba, Antonius M. Purba, Betniar Purba, Imelda R Purba, Jentina Evi Tamala PURBA, TRIASNI L. Ria Veronica Sinaga Saragih, Elvi Bethari Saragih, Nopita Irayani Sembiring, Emiya Pepayosa br Sianturi, Nora Sihotang, Derita Rosalina Sihotang, Lilis Karlina Simangunsong, Elisabeth Simarmata, Brigitta SIMBOLON, LILIS H. Simorangkir, Benni Sitanggang, Abdonsius Sitinjak, Charli Sitorus, Lamhot Tambunan, Cristin Octavia Tari Atanasya Eka Marlin Sihombing Yan Christin Br Sembiring Yan Christin Br. Sembiring