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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi DEVOTIONIS : JURNAL PENGABDIAN KEPADA MASYARAKAT Devotionis

Lumban Gaol, Romasi

Fakultas Ekonomi Dan Bisnis Universitas Katolik Santo Thomas

Author-ID : 2047334

Humanities Economics, Econometrics & Finance

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTARDI BURSA EFEK INDONESIA PERIODE 2022-2023 Sembiring, Yan Christin Br; Maduwu, Esta; Naibaho, Pani Romauli Elisabet; Lumbangaol, Romasi
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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

This research aims to examine the influence of Corporate Social Responsibility (CSR) on Profitability. The population in this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2022-2023 period with a population of 95 companies. The total sample was 65 companies in the 2 years research period with 130 observations. Sampling used purposive sampling technique. The analytical methods used are descriptive statistical tests, classical assumption tests which include normality tests, autocorrelation tests, and heteroscedasticity tests. Using simple linear regression analysis, and hypothesis testing, using SPSS version 20 to process data. The data analysis technique used is simple linear regression and hypothesis testing uses the t statistical test with a significance level of 5%. The results of this research show that CSR has a negative and insignificant effect on Return on Assets (ROA), a negative and insignificant effect on Return on Equity (ROE), and a negative and insignificant effect on Net Profit Margin (NPM) in food and beverage companies listed on the Indonesian Stock Exchange in 2022-2023.

PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA PERIODE 2016-2020 Karo-Karo, Dicky Breba; Lumbangaol, Romasi
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 1 April 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to determine the effect of tax avoidance on the cost of debt. The population in this study are all financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was obtained by purposive sampling, the number of samples of 17 companies with 5 years of research obtained 85 final samples. Data collection techniques using documentation techniques. The data analysis technique used is simple linear regression and hypothesis testing using t test with a significance level of 5%. The results of the partial test (t test) show that tax avoidance has a positive and significant effect on the cost of debt, this is obtained from Tcount > T table, namely 9.438 > 1.66298. The value of R Square is 0.518, this means that 51.8% of the dependent variable can be explained by the independent variable, while the remaining 48.2% is influenced by other factors. So it can be concluded that tax avoidance has a positive and significant effect on the cost of debt.

PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINGKAT PROFITABILITAS, BESARAN PAJAK PENGHASILAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2019 Napitu, Hoddy Angelina Saragi; Lumbangaol, Romasi
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 1 April 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to determine the effect of implementing Corporate Social Responsibility on profitability (ROA), the amount of income tax in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population of this study are all food and beverage sub manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2019. The sample in this study was obtained by purposive sampling. With a sample of 37 companies with a period of 2 years so that the total number is 74. Data collection techniques use documentation techniques. The analytical method used is a simple linear regression equation using SPSS 22. From the results of the SPSS test, it is known that the t-count value of the CSR variable on ROA is greater than the t-table (t-count > t-table) which is 2.941 > 1.68709 and the value is significantly smaller than the alpha coefficient 0.004 < 0.05. Then the Corporate Social Responsibility variable has a positive and significant effect on the level of profitability. Meanwhile, the t-count value of the CSR variable on PPH is smaller than the t-table (t-count < t-table) which is -1.087 <1.68709 and the significant value is greater than the alpha coefficient 0.281 > 0.05. So the Income Tax Amount has a positive and insignificant effect on the level of Income Tax Amount in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2019 period.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Siregar, Cindyloisa; Lumban Gaol, Romasi
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to determine the effect of using Corporate Social Responsibility, Profitability (ROA) and Leverage on Tax Aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study was obtained by purposive sampling, with a sample of 39 companies with a period of 3 years so that the total was 117. The analytical method used was multiple linear regression test and hypothesis testing using t test and F test with a rate of 5%. The results of this study indicate that Corporate Social Responsibility (CSR) has no effect on tax aggressiveness, profitability has no effect on tax aggressiveness, and Leverage has a positive and significant effect on tax aggressiveness. Simultaneous test results show that Corporate Social Responsibility (CSR), Profitability and Leverage have a significant effect on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange.Keywords: Corporate Social Responsibility, Profitability, Leverage, Tax Aggressiveness

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

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

PENGARUH DIVERSIFIKASI TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Pardede, Theo; Lumban Gaol, Romasi
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to analyze the effect of diversification on company performance in manufacturing companies listed on the IDX. The population of this study are manufacturing companies in the basic and chemical industry sectors listed on the IDX in 2015-2019. The sample in this study was obtained by means of purposive sampling, with a total sample of 15 companies. Data collection techniques using documentation techniques. The analytical method used is a simple linear regression equation. The test results show that the diversification variable has a tcount of -1.549 < from ttable which is 1.99254 with a significance level of 0.124 > 0.05, it is concluded that diversification has a negative and insignificant effect on company performance in manufacturing companies listed on the IDX in 2015- 2019. Keywords: Diversification, Company Performance

ANALISIS REALISASI PENERIMAAN PAJAK KENDARAAN BERMOTOR SEBELUM DAN SELAMA PANDEMI COVID 19DI KANTOR SAMSAT PEMATANGSIANTAR TAHUN 2019-2020 Nababan, Canro; Lumban Gaol, Romasi
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.v2i2.3134

The aim of this research is to find out whether there is a significant difference between motor vehicle tax revenues before and during the Covid 19 pandemic at the Pematangsiantar Samsat office. The data used in this research is secondary data. The sample used is motor vehicle tax revenue data before and during the 2019-2020 Covid-19 pandemic. Data were analyzed using descriptive statistical tests and paired difference tests (paired t-test). Based on the results of the analysis, it can be concluded that there is a significant difference between Motor Vehicle Tax revenue before and during the Covid-19 pandemic. Apart from that, the non-natural disaster of the Covid-19 pandemic has had a significant effect on Motor Vehicle Tax revenues at the Pematangsiantar Samsat office.

PENGARUH PENGETAHUAN PAJAK, KEADILAN PAJAK, DAN SANKSI PAJAK PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KPP BINJAI Rumapea, Rissa; Lumban Gaol, Romasi
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3624

This research aims to analyze the influence of tax knowledge, tax justice, tax sanctions on UMKM taxpayer compliance at KPP Pratama Binjai. The population of this research is UMKM taxpayers in Binjai who are registered at the Binjai KPP. The sample for this research is data on UMKM at KPP Binjai and tax revenues for 2017-2020 at KPP Binjai. The analytical method used is multiple linear regression analysis using the SPSS version 25 application. The results of the research show that the Tax Knowledge variable has a significant positive effect on taxpayer compliance, so that the higher the level of tax knowledge, the more obedient they will be in paying taxes. The Tax Fairness variable has a significant positive effect on Taxpayer Compliance. This proves that the more fair perceptions about taxation are formed, the higher the level of Taxpayer Compliance. The Tax Sanctions variable has a significant positive effect on Taxpayer Compliance, this proves that if the Government gives sanctions to people who do not comply with paying taxes then people will be encouraged to pay taxes.

Pengelolaan Keuangan Bagi Usaha Mikro Kecil Menengah (UMKM) di Desa Hutapaung Kecamatan Pollung Lumbangaol, Romasi
DEVOTIONIS Volume 1 Nomor 1 Agustus 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/devotionis.v1i1.2094

Secara umum perkembangan UMKM baru terlihat dari sisi jumlahnya saja, khususnya dalam aspek finansial, hanya sedikit UMKM yang mengalami perkembangan dalam hal kinerja keuangannya. Hal ini tak lepas dari ketidaksadaran pelaku UMKM terhadap pentingnya pengelolaan keuangan perusahaan. Pengelolaan keuangan dapat dilakukan melalui akuntansi. Akuntansi akan memberikan beberapa manfaat bagi pelaku UMKM, antara lain: (1) UMKM dapat mengetahui kinerja keuangan perusahaan, (2) UMKM dapat mengetahui, memilah, dan membedakan harta perusahaan dan harta pemilik, (3) UMKM dapat mengetahui posisi dana baik sumber maupun penggunaannya, (4) UMKM dapat membuat anggaran yang tepat, (5) UMKM dapat menghitung pajak, dan (6) UMKM dapat mengetahui aliran uang tunai selama periode tertentu. Pelaku UMKM pada umumnya hanya melakukan pencatatan sederhana berupa pemasukan dan pengeluaran. Bahkan ada yang tidak mencatat sewa tempat sebagai beban usaha, sehingga usaha terlihat menghasilkan laba yang besar karena beban tidak dicatat sebagaimana mestinya. Akibatnya adalah pencatatan tidak menggambarkan kondisi keuangan usaha yang sesungguhnya. Oleh karena itu pengelolaan keuangan menggunakan akuntansi adalah hal yang sangat diperlukan sebagai solusi masalah manajemen keuangan UMKM.

Pemberdayaan Masyarakat Melalui Pelatihan Pembuatan Sabun Cuci Piring pada Koperasi Simpan Pinjam Credit Union Tunas Mekar Medan Lumban Gaol, Romasi
DEVOTIONIS Volume 4 Nomor 1 Agustus 2025
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan kemampuan anggota Koperasi Simpan Pinjam Credit Union Tunas Mekar Medan dalam memanfaatkan peluang usaha rumah tangga melalui pelatihan pembuatan sabun cuci piring. Kelompok mitra kegiatan ini adalah anggota Koperasi Simpan Pinjam Credit Union Tunas Mekar Medan. Dengan kegiatan ini diharapkan dapat menambah keterampilan praktis yang dapat digunakan untuk memulai usaha rumahan, membuka peluang pendapatan tambahan. Metode yang digunakan dalam pengabdian ini meliputi, melaksanakan demonstrasi cara pembuatan sabun cuci piring. memberikan arahan jika peserta ingin mengembangkan usaha kecil pembuatan sabun cuci piring secara berkelompok atau individu. Hasil dari kegiatan pengabdian ini adalah produk sabun cuci piring yang siap untuk dipasarkan dan digunakan sendiri, juga peserta memiliki keterampilan membuat sabun cuci piring secara mandiri dalam skala rumahan untuk digunakan sendiri atau dijual, terbentuk kelompok usaha bersama di lingkungan koperasi.

Co-Authors Celvin, Hendri Duha, Krista Srikandi Evelin R.R. Silalahi Gulo, Ihsan Putri Hidayati INDRIANI, LAU RENSIA RIRI Joana L. Saragih Karo-Karo, Dicky Breba Maduwu, Esta Manik, Riri Swita Nababan, Canro Naibaho, Pani Romauli Elisabet Napitu, Hoddy Angelina Saragi Padang, Novi Natalia Pardede, Theo Parhusip, Poltak Theodorus Purba, Antonius M. Purba, Imelda R Rumapea, Rissa Sarumaha , Frederika Heleniwati Sihotang, Mutia Farina Sihura, Maria Majesty Simaremare, Herna R Sinuhaji, Oktavia Veronika Br Siregar, Cindyloisa Sitanggang, Abdonsius Sitohang, Mariana Sitohang, Nariana Tarigan, Dhita Hariani Br Yan Christin Br. Sembiring Zalukhu, Lian Martinline

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