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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi DEVOTIONIS : JURNAL PENGABDIAN KEPADA MASYARAKAT
Parhusip, Poltak Teodorus
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Economics, Econometrics & Finance

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PENGARUH CURRENT RATIO DAN DEBT RATIO TERHADAP RETURN ON INVESTMENT PADA PERUSAHAAN RETAIL AND WHOLESALE DI BURSA EFEK INDONESIA Parhusip, Poltak Teodorus
Jurnal Riset Akuntansi & Keuangan Vol 7 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v7i2.1394

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh current ratio dan debt ratio terhadap return on investment pada Perusahaan Retail And Wholesale di Bursa Efek Indonesia. Manfaat penelitian ini adalah menambah wawasan dan pengetahuan penulis, tentang pengaruh current ratio dan debt ratio terhadap return on investment pada Perusahaan Retail And Wholesale. Populasi penelitian adalah seluruh perusahaan Retail And Wholesale yang terdaftar di Bursa Efek Indonesia tahun 2011-2012 sebanyak 24 perusahaan. Metode pengambilan sampel adalah purposive sampling sehingga sampel penelitian sebanyak 24 perusahaan. Data yang digunakan adalah data sekunder yang dikumpulkan melalui teknik dokumentasi. Teknik analisis data yang digunakan adalah regresi linear berganda. Dari hasil pembahasan disimpulkan bahwa persamaan regresi linear berganda yang diperoleh adalah Y = 6,488 + 0,034X1 – 0,164X2. Artinya, current ratio dan debt ratio berpengaruh terhadap return on investment pada perusahaan retail And Wholesale di Bursa Efek Indonesia. Hal ini dapat dilihat dari nilai koefisien regresinya. Nilai koefisien determinan menunjukkan bahwa return on investment dapat dijelaskan oleh current ratio dan debt ratio sebesar 35,8%, sedangkan 64,2% dijelaskan oleh faktor lain. Dilihat dari uji F, disimpulkan bahwa current ratio dan debt ratio mempunyai pengaruh yang signifikan secara simultan terhadap return on investment. Dilihat dari uji t, disimpulkan bahwa current ratio mempunyai pengaruh yang signifikan secara parsial terhadap return on investment dan debt ratio mempunyai pengaruh yang signifikan secara parsial terhadap return on investment. Hasil penelitian ini berbeda dengan hasil penelitian Hernawati (2007). Dilihat dari nilai koefisien determinan sebesar 35,8%, maka saran yang diberikan sebagai bahan pertimbangan kepada peneliti lain, adalah sebaiknya jumlah sampel, variabel penelitian dan periode penelitian ditambah untuk memperoleh hasil analisis yang lebih akurat.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PARHUSIP, POLTAK TEODORUS; PASARIBU, LISBET R.
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.1670

Abstract

This research aims to determine the factors that affect the timeliness of submitting financial statements listed in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016 -2017. The factors are Ownership Structure, Debt To Equity Ratio (DER), Return On Asset (ROA), Company Size, Current Ratio (CR). The population used in this research was manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2017. The samples in this study were selected based on the purposive sampling method, which is carried out by taking samples from the population based on a certain criterion adjusted to the goals and problems of the researcher. Samples obtained from 153 manufacturing companies listed on the Indonesia Stock Exchange with observations for two years, so that the selected sample was 67 samples.  The analytical methods used are Descriptive Statistical Analysis, Logistic Regression analysis, Assessing the Overall model (overall model fit), Coefficient of Determination (Nagelkerke R Square), Assessing Feasibility, Regression Model, Classification Table, hypothesis testing. The results of the logistic regression test showed that the adjusted value of R2 was 36.2%, from these results it can be concluded that the ownership structure, debt to equity ratio, return on assets, company size, and current ratio were able to explain punctuality of 36.2%. Simultaneous tests concluded that all independent variables had a significant and positive effect on dependent variables. Partial testing shows the results that the ownership structure and return on assets have a negative and unconscionable effect on the timeliness of submitting financial statements, the debt to equity ratio has a negative and significant effect on the timeliness of submitting financial statements, while the size of the company and the current ratio have a positive and significant effect on the timeliness of submitting financial statements
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), SALES GROWTH, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 Parhusip, Poltak Teodorus; Simarmata, Mony Florentina
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 1 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i1.1761

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Corporate Social Responsibility (CSR), Sales Growth, dan Leverage terhadap Tax Avoidance perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Variabel dependen yang digunakan dalam penelitian ini adalah Tax Avoidance yang diukur menggunakan proksi Cash Effective Tax Rate (CETR), sedangkan variabel independennya adalah Corporate Social Responsibility (CSR), Sales Growth, dan Leverage. Populasi dalam penelitian ini adalah 49 perusahaan manufaktur sektor industri barang konsumsi. Teknik pengambilan sampel adalah dengan cara purposive sampling sesuai dengan kriteria yang telah ditentukan sehingga diperoleh 31 perusahaan sampel dengan periode penelitian selama 3 tahun, sehingga jumlah seluruh sampel dengan periode penelitian selama 3 tahun adalah 93 perusahaan. Data yang diperoleh dari Bursa Efek Indonesia dari tahun 2017 sampai tahun 2019. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linear sederhana dengan tingkat signifikansi 5%. Hasil uji statistik terbukti bahwa Corporate Social Responsibility (CSR), Sales Growth, dan Leverage positif dan signifikan terhadap Tax Avoidance yang diproksikan dengan Cash Effective Tax Rate (CETR) dimana nilai Corporate Social Responsibility (CSR) t-hitung 2.854>1.661 t-tabel sedangkan tingkat signifikansi 0.005 lebih kecil dari tingkat keyakinan 5% (0.005<0.05). Sales Growth t-hitung -0.907<1.661  t tabel dengan tingkat signifikansi 0.367 lebih besar dari tingkat keyakinan 5% (0.367>0.05). Leverage t hitung 1.090<1.661 t tabel dengan tingkat signifikansi 0.278 lebih besar dari tingkat keyakinan 5% (0.278>0.05). Saran yang diberikan kepada peneliti selanjutnya hendaknya menambah tahun penelitian dan menambah variable lain yang mempengaruhi Tax Avoidance.
AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA DALAM PENGELOLAAN ALOKASI DANA DESA DI DESA BONGKARAS KECAMATAN SILIMA PUNGGA-PUNGGA, KABUPATEN DAIRI”. Parhusip, Poltak Teodorus; Girsang, Christy
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2462

Abstract

The purpose of this study is to analyze the Accountability and Transparency of village fund allocation management in Bongkaras Village. The formulation of the problem in this study is "Why is the Village Fund Allocation in Bongkaras Village, Silima Pungga-Pungga District, Dairi Regency not yet Accountability and Transparency? The population in this study is the Budget and Realization of Village Fund Allocation. The sample is part of the population, where the sample used is data on the Allocation of Village Funds in Bongkaras Village in 2015-2019. The data needed is primary data using question and answer interviews and secondary data using documentation techniques  From the results of this study, it shows that in the Management of Village Fund Allocation in Bongkaras Village as a whole starting from Accountability and Transparency, it has not been carried out properly where the village government only involves the community in the planning and implementation stages but in the responsibility, the community is less involved so that there is a lack of community trust in the village government and there are still many limitations of the community in obtaining information about cash in and cash out and there is no notice board regarding the activities that are being carried out, especially regarding the Management of Village Fund Allocations.
PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA RSUD DJOELHAM BINJAI Sitio, Kezia Dominika; Parhusip, Poltak Teodorus
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v2i2.3133

Abstract

This study aims to prove Organizational Culture, Organizational Commitment and Public Accountability affect performance. The sample in this study was obtained using the proportionate stratified random sampling method with a total sample of 77 respondents. The data analysis technique used is descriptive analysis, data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing using t test and f test with a significance level of 5% using SPSS 26. From the results of research using SPSS, it is known that the value of the coefficient of determination (Adjustid R Square) is 0.730. Organizational Culture, Organizational Commitment and Public Accountability together affect Performance by 73%. Based on the results of multiple linear regression analysis, it can be concluded that organizational culture has a significant positive effect on performance, organizational commitment has a significant positive effect on performance and public accountability has a significant positive effect on performance at the Djoelham Binjai Regional General Hospital. From the results of the t test, it was obtained that tcount > ttable (2,936 > 1,993) and sig < 0.05 (0.004 < 0.05). This means that Ha1 is accepted and H01 is rejected or in other words, Organizational Culture partially has a positive and significant effect on Organizational Performance. For the second variable, the results obtained where the value of tcount > ttable (2,941 > 1,993) and the value of sig < 0.05 (0.004 < 0.05). This means that Ha2 is accepted and H02 is Rejected or in other words Organizational Commitment partially has a positive and significant effect on Organizational Performance and the third variable is obtained where the value of tcount > ttable (6.869 <1.993) and the value of sig <0.05 (0.000 > 0.05) . This means that Ha3 is accepted and H03 is rejected or in other words Public Accountability partially has a positive and significant effect on Organizational Performance. The higher the organizational culture, organizational commitment and public accountability, the better the performance in the hospital.
ANALISIS EFISIENSI DAN EFEKTIVITAS ANGGARAN BELANJA PADA BADAN PERENCANAAN PEMBANGUNAN RISET DAN INOVASI DAERAH SIMALUNGUN Silalahi, Risda Wati; Sembiring, Sabeth; Parhusip, Poltak Teodorus
Jurnal Ilmiah Akuntansi (JIMAT) Volume 4 Nomor 1 April 2025
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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Abstract

This research aims to analyze the efficiency and effectiveness of the shopping budget at the Office of the Regional Planning, Research, and Innovation Agency of Simalungun based on measurements of effectiveness and efficiency. The population in this study consists of all data from the Budget Realization Report at the Office of the Regional Planning, Research, and Innovation Agency of Simalungun. The sample in this study is the Budget Expenditure Realization Report from the Office of the Regional Planning and Research and Innovation Agency of Simalungun for the years 2019-2023. The data collection techniques in this study involve interviews and documentation. The data analysis technique used is descriptive data analysis. The level of efficiency of budget realization in BAPPERIDA Simalungun Regency in the last five years from 2019-2023 is very efficient. The utilization and use of the budget for the implementation of programs/activities at the Simalungun Regional Development Planning, Research and Innovation Agency has been very efficient in realizing it. This is because BAPPERIDA Simalungun has almost no indirect spending other than employee salaries and benefits. The level of effectiveness of the realization of the budget in BAPPERIDA Simalungun Regency was not effective in 2019 and 2021 because there were still programs that had not been implemented and realized. Then in 2022 it is in the less effective category because of the large difference between the budgeted costs and the realized ones used. Then in 2020 and 2023 it is in the effective category. This is because BAPPERIDA Simalungun has almost no indirect spending other than employee salaries and benefits. Suggestions for the BAPPERIDA Simalungun Office to maximize the use of the budget provided by adding existing programs and activities and minimizing factors that hinder the performance of BAPPERIDA itself. Suggestions for the BAPPERIDA Simalungun Office to maximize the use of the budget provided by adding existing programs and activities and minimizing factors that hinder the performance of BAPPERIDA itself.
Berinvestasi di Asuransi Unit Linked dengan Bijaksana Sembiring, Sabeth; Purba, Betniar; Parhusip, Poltak Teodorus
DEVOTIONIS Volume 3 Nomor 2 Februari 2025
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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Abstract

Risiko dalam kehidupan manusia sering terjadi, mulai dari risiko kehilangan harta, risiko sakit, cacat total hingga risiko kehilangan jiwa atau meninggal. Penyebabnya bisa secara alamiah (karena sakit) maupun kecelakaan dan ironisnya tidak pernah tahu kapan risiko itu akan terjadi. Manusia dapat melakukan pengelolaan risiko yaitu dengan memindahkan risiko kepada pihak lain, dalam hal ini perusahaan asuransi merupakan salah satu cara. Jika berbicara risiko kematian maka akan langsung terbayang asuransi jiwa. Setiap manusia pasti akan mengalaminya. Mereka yang memiliki keluarga tentu ingin memberi proteksi yakni suatu kepastian apabila yang bersangkutan dipanggil oleh Sang Khalik, maka keluarga yang ditinggalkan tetap menjalankan kehidupan dengan layak antara lain sandang pangan terus terpenuhi, anak tetap sekolah hingga tingkat yang tertinggi dan sebagainya.  Bagi para ibu berinvestasi  dalam produk lembaga keuangan bukan bank sangat jarang sekali. Demikian juga bagi para ibu di Desa Serdang Kecamatan Barus Jahe Kabupaten Karo, belum mengetahui bagaimana berinvestasi dan berasuransi di Asuransi Unit Linked, agar dapat memenuhi kebutuhan akan masa depan yang semakin tinggi sehingga kehidupan keluarga dapat berlangsung bahagia. Untuk itu ibu-ibu di Desa Serdang ini perlu mendapat penyuluhan tentang berinvestasi dan berasuransi di Unit Linked dengan bijaksana. Dari hasil penyuluhan ternyata peserta sangat antusias dan merasa puas, hal ini dapat dilihat dari kualitas dan jumlah pertanyaan setelah penyampaian materi ceramah. Para ibu yang hadir mengharapkan agar penyuluhan seperti ini dapat dilanjutkan pada masa yang akan datang dengan topik yang berbeda.
Co-Authors Girsang, Christy PASARIBU, LISBET R. Purba, Betniar Sabeth Sembiring Silalahi, Risda Wati Simarmata, Mony Florentina Sitio, Kezia Dominika