Articles
<![CDATA[Faktor Determinan Penerimaan Pajak Pertambahan Nilai (PPN) pada KPP Pratama Medan Kota ]]>
<![CDATA[Muhammad Irsan]]>;
<![CDATA[Lufriansyah Lufriansyah]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v4i1.509
<![CDATA[This study aims to determine the effect of the Selft Assessment System, Tax Examination, and Tax Collection Against Value Added Tax Receipts at Medan Kota KPP. This research approach uses an associative research approach. The data collection method is done by documentation of data sourced from the Medan City KPP report. Based on sample collection conducted by using the time series data deflection index calculation, the number of research samples was obtained as many as 36 months of research samples during the 2016-2018 period. Data analysis techniques in this research are descriptive statistics, classic assumption tests which include normality test, multicollinearity test, and heteroskedacity test, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results showed that the self assessment system, tax audits, and tax collection have no effect on value added tax (VAT) receipts at KPP Pratama Medan City in 2016-2018.]]>
<![CDATA[MODEL OF POFITABILITY DETERMINANT FACTORS IN PHARMACEUTICAL SUBSECTOR COMPANIES ]]>
<![CDATA[Lufriansyah Lufriansyah]]>;
<![CDATA[Muhammad Irsan]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 1 No. 2 (2020): October 2020 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v1i1.164
<![CDATA[This study aims to produce a model of the determinant factors of profitability in pharmaceutical sub-sector companies. While the specific objective: To study the factors that affect the profitability of the pharmaceutical sub-sector company. The population in this study were all pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange, as many as 10 (ten) companies. Sampling in this study using purposive sampling with the criteria of companies that uptade financial reports and can be accessed in the current research year, so that the sample is 6 (six) companies. The type of data used in this research is secondary data. Data is collected through the website www.idx.co.id. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. ]]>
<![CDATA[RETURN ON ASSET : CURRENT RATIO AND DEBT TO ASSET RATIO COMPANIES IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Muhammad Irsan]]>;
<![CDATA[Muis Fauzi Rambe]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 1 (2021): May 2021 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v2i1.304
<![CDATA[The goal to be achieved in this study is to analyze and determine the effect of the Current Ratio variable on the Return On Asset variable in food and beverage companies on the Indonesia Stock Exchange for the 2014-2018 period. To analyze and determine the effect of the Total Debt to Total Assets Ratio variable on the Return On Assets variable in food and beverage companies on the Indonesia Stock Exchange for the 2014-2018 period. To analyze and determine the effect of Current Ratio and Debt to Assets Ratio on Return On Assets in food and beverage companies on the Indonesia Stock Exchange for the period 2014-2018. In this study, quantitative descriptive data is used which aims to carry out an associative approach. The results of the study showCurrent ratiosignificant positive effect on Return on Assets in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. Debt to Asset Ratio has a significant positive effect on Return on Assets in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period.Current Ratio and Debt to Asset Ratio jointly have a significant positive effect on Return on Assets in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period.]]>
<![CDATA[Penerapan Tax Planning dalam Meminimalkan Hutang Pajak Penghasilan pada PT. Asam Jawa Medan 2020 ]]>
<![CDATA[Muhammad Irsan]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Fisarrearch ]]>
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<![CDATA[Sebagai perusahaan yang berorintasi laba, manajemen PT. Asam Jawa akan berupaya mendapatkan laba yang optimal dengan cara meminimalkan biaya-biaya yang ada, dan sebaiknya sebagai subjek pajak PT. Asama Jawa harus memenuhi kewajiban, salah satunya adalah membayar kewajiban pajak. Oleh karena itu, sangat krusial bagi perusahaan untuk melakukan manajemen pajak sebagai upaya meminimalisasi pembayaran kewajiban pajak melalui penerapan tax planning. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan tax planning pada perusahaan PT. Asam Jawa dalam meminimalkan hutang pajak penghasilan berdasarkan peraturan perundang-undangan perpajakan. Jenis penelitian yang dilakukan penulis adalah penulisan deskriptif, pengumpulan data yang dilakukan dengan observasi dan dokumentasi. Hasil penelitian menunjukan bahwa penerapan tax planning berdasarkan peraturan perundang-undangan pajak dapat meminimalkan utang pajak penghasilannya pada PT. Asam Jawa Medan. Oleh karena itu sangat penting bagi perusahaan dalam mencari celah penghematan pajak dengan memanfaatkan peraturan yang ada selalu mengikuti perkembangan peraturan perpajakan yang berlaku agar agar dapat melakukan tax planning secara optimal.]]>
<![CDATA[Pengaruh Self Assessment System, Pemahaman Perpajakan, Tarif Pajak Dan Kemungkinan Terdeteksi Kecurangan Terhadap Tindakan Tax Evasion ]]>
<![CDATA[Muhammad Irsan]]>;
<![CDATA[Surya Sanjaya]]>;
<![CDATA[Khairul Anwar Pulungan]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v7i2.4239
<![CDATA[The aim of this research is to determine the influence of the self-assessment system, understanding of taxation, tax rates and the possibility of detecting fraud either partially or simultaneously on tax evasion. Self-assessment system, understanding of taxation, tax rates and the possibility of detecting fraud in this research are used as independent variables and tax evasion measures are used as dependent variables. The research approach used in this research is an associative approach. The associative approach is a research approach that aims to determine the relationship between two or more variables in order to determine the relationship or influence between one variable and another variable. The population in this research is all individual taxpayers registered at KPP Pratama Medan Polonia, namely 168,335 taxpayers, while the sample taken was 100 taxpayers. Based on the results of hypothesis testing using the t test and f test, the results of the research are that understanding taxation and the possibility of detecting fraud have a significant effect on tax evasion actions. Meanwhile, the self-assessment system and tax rates do not have a significant effect on tax evasion actions. Based on the results of the f test, the results show that all independent variables in this study have a simultaneous influence on the tax evasion action.]]>
<![CDATA[PENGEMBANGAN MEDIA PEMBELAJARAN MATEMATIKA BERBASIS ADOBE FLASH PROFESSIONAL CS 6 PADA MATERI SEGITIGA DAN SEGIEMAT ]]>
<![CDATA[Muhammad Irsan]]>
<![CDATA[ Indonesian Journal of Teaching and Learning Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Edupedia Publisher ]]>
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DOI: 10.56855/intel.v2i1.200
<![CDATA[Tujuan pada penelitian ini adalah untuk mengembangkan media pembelajaran matematika berbasis adobe flash professional cs 6 pada materi segitiga dan segiemat. Penelitian ini merupakan jenis penelitian pengembangan dengan model pengembangan ADDIE (analysis, design, development, implementation, and Evaluation). Pada penelitian ini, subjek uji coba dalam pengembangan media ini adalah peserta didik kelas VIII SMPS Al-Furqan Ereng-ereng dan beberapa guru matematika. Jumlah peserta didik tersebut sebanyak 24 peserta didik sedangkan jumlah guru sebanyak 3 orang. Adapun Instrumen penelitian yang digunakan dalam pengembangan media ini adalah berupa angket. Angket tersebut diberikan kepada peserta didik kepada peserta didik pada uji coba kelompok kecil. Untuk teknik analisis data dibagi dua, yaitu 1) menganalisis data angket evaluasi ahli media dan ahli materi, dan 2) menganalisis data angket respon guru dan peserta didik. Hasil penelitian menunjukkan bahwa, 1) langkah-langkah pengembangan sudah sesuai dengan model pengembangan ADDIE, 2) respon positif guru mencapai 92,68%. Nilai tersebut termasuk kedalam kategori sangat positif. Sementara itu, respon peserta didik mencapai 78,82% yang termasuk ke dalam kategori postif.]]>
<![CDATA[Designing an Application for Detecting Diseases of Rice Plants Using OOAD Method ]]>
<![CDATA[Khalil, Wijdan]]>;
<![CDATA[Muhammad Irsan]]>;
<![CDATA[Muhammad Faris Fathoni]]>
<![CDATA[ Sinkron : jurnal dan penelitian teknik informatika Vol. 8 No. 2 (2024): Article Research Volume 8 Issue 2, April 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/sinkron.v8i2.13378
<![CDATA[Rice, as a key element of Indonesia's food security, plays a crucial role in agricultural ecosystems. Despite its high economic value, rice plants are susceptible to various diseases that can reduce productivity and harvest quality. Farmer's limited knowledge about disease types, identification, and proper handling poses a serious challenge to sustainable agriculture. Previous studies highlight farmers' inadequate understanding of pests and diseases in rice plants, leading to a high dependency on pesticides. Furthermore, lack of training data and a shallow understanding of rice diseases present significant challenges in disease management efforts. This research aims to develop an Android-based Smart Farm application. This application utilizes image processing and artificial intelligence technologies to assist farmers in identifying leaf diseases in rice plants. Requirements analysis involves literature review and field observations around Bandung Regency. It can be concluded; Smart Farm application has been successfully developed with three functional and two non-functional requirements. Validation testing indicates a 100% functionality rate and an 80% accuracy in disease detection. Nevertheless, further attention is required to enhance accuracy by providing more training data and improving image quality. The implications of this research extend to enhancing farmers' knowledge, reducing pesticide dependency, and supporting sustainable agriculture in the future.]]>
<![CDATA[Implementation of Cloud Run and Cloud Storage as REST API Service on OutfitHub Application ]]>
<![CDATA[Tarigan, Derryl Reflando]]>;
<![CDATA[Muhammad Irsan]]>;
<![CDATA[Muhammad Faris Fathoni]]>
<![CDATA[ Sinkron : jurnal dan penelitian teknik informatika Vol. 8 No. 2 (2024): Article Research Volume 8 Issue 2, April 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/sinkron.v9i2.13387
<![CDATA[The development of Cloud Computing technology has progressed rapidly in recent years especially with the emergence of Google Cloud Services (GCR) which has become one of the leading cloud service providers. This research focuses on the OutfitHub application, which plays a role in assisting users in determining clothing styles using a personalized recommendation system. In developing this application, the research seeks to implement cloud computing services to improve application performance. The purpose of this research is to implement Cloud Computing, especially Cloud run and Cloud Storage services as Rest API in the Outfithub application. By implementing these two services, it is expected that there is no need to pay attention to the problem of Storage needs that are growing at any time and no need to worry about the need for server configuration because both of these things will be fully done by GCR. Implementing Cloud Computing will provide a variety of benefits in addition to those previously mentioned, such as: being able to access data from anywhere and at any time. This implementation is expected to be able to run OutfitHub applications in a Cloud environment in a serverless computing manner without requiring the design of unnecessary virtual machines.]]>
<![CDATA[ASIMETRI INFORMASI; UNDERWRITER DAN EARNING MANAGEMENT HUBUNGANNYA TERHADAP INITIAL RETURN (STUDI EMPIRIS PADA IPO DI INDONESIA) ]]>
<![CDATA[Muhammad Fahmi]]>;
<![CDATA[Muhammad Irsan]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.6537
<![CDATA[The purpose of this study is to examine whether the underwriter creates information asymmetry in order to determine the balance of initial returns, and whether there are indications of earning management practices in the implementation of the IPO. This study is a deductive quantitative study, with 175 IPO companies on the IDX for the 2016-2022 period as the sample. This study used path analysis techniques by testing the hypothesis with the Sobel formulation. This study found empirical evidence that underwriters performed information asymmetry in order to determine the balance of positive initial returns. However, there is no empirical evidence that managers performed earning management through discretionary accruals in order to determine the balance of positive initial returns on the implementation of the IPO.]]>
<![CDATA[PENGEMBANGAN MEDIA PEMBELAJARAN MATA KULIAH ELEKTRONIKA DAYA BERBASIS GOOGLE CLASSROOM PADA JURUSAN TEKNIK ELEKTRONIKA FAKULTAS TEKNIK UNIVERSITAS NEGERI MAKASSAR ]]>
<![CDATA[Tasri Ponta]]>;
<![CDATA[Mantasia Mantasia]]>;
<![CDATA[Muhammad Irsan]]>
<![CDATA[ Jurnal Elektronika Telekomunikasi & Computer Vol 6, No 1 (2021): April ]]>
Publisher : <![CDATA[Jurnal Elektronika Telekomunikasi & Computer ]]>
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<![CDATA[Tujuan dalam studi ini adalah guna (1) mengetahui pengembangan perangkat belajar dengan basis e-learning dan aplikasi google classroom pada matakuliah elektronika daya di Jurusan Pendidikan Teknik Elektronika Fakultas Teknik Universitas Negeri Makassar, (2) mengetahui taraf kelayaakan perangkat belajar pada matakuliah elektronika daya basis e-learning dan aplikasi Google Classroom di Jurusan Pendidikan Teknik Elektronika Universitas Negeri Makassar, (3) mengetahui respon mahasiswa terhadap media pembelajaran yang dikembangkan pada mata kuliah elektronika daya di Jurusan Pendidikan Teknik Elektronika Universitas Negeri Makassar. Jenis penelitian yang digunakan adalah penelitian dan pengembangan (research and development) yang bertujuan untuk mengembangkan dan menghasilkan suatu produk. Desain pengembangan mengacu pada model pengembangan 4D yang kemudian diubah guna menyesuaikan rumusan dan tujuan dari studi yang akan diperoleh, sehingga acuan studi ini meliputi define, design, dan development. Hasil yang diperoleh dalam penelitian ini adalah pengembangan media pembelajaran mata kuliah elektronika daya dengan hasil penelitian angket ahli media memperoleh rerata 84,78% berada pada kategori sangat layak, dan hasil respon mahasiswa didapatkan rerata sebesar 90,30% berada pada kategori sangat layak. Validator-validator adalah dosen ahli yang telah dipilih oleh Ketua Jurusan Pendidikan Teknik Elektronika FT-UNM, untuk itu disarankan perangkat pembelajaran berupa media pembelajaran ini dapat digunakan sebagai alat bantu dalam pembelajaran mata kuliah elektronika daya.]]>
