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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Akuntansi dan Pajak JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) Maneggio: Jurnal Ilmiah Magister Manajemen LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Journal Of Management Science (JMAS) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Business Economics (IJBE) Enrichment : Journal of Management Jurnal Darma Agung Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JURNAL ILMIAH GLOBAL EDUCATION Proceeding International Seminar of Islamic Studies Jurnal Ipteks Terapan : research of applied science and education Balance : Jurnal Akuntansi dan Manajemen Jurnal SALMAN : Sosial dan Manajemen Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal Of Economics Social And Technology Bursa : Jurnal Ekonomi dan Bisnis Journal of International Conference Proceedings Journal of Community Dedication Mandiri: Jurnal Akuntansi dan Keuangan Khidmat : Jurnal Pendidikan dan Ilmu Sosial IJMA Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Edisah Putra Nainggolan
Universitas Muhammadiyah Sumatera Utara
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The Effect of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra Fitriani Saragih; Novien Rialdy; Edisah Putra Nainggolan
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1258

Abstract

Ethical behavior is defined as behavior that adheres to universally accepted societal norms in regards to right and good activities. This ethical behavior can influence the quality of individuals (workers) who are influenced by external variables that create principles that are lived in the shape of behavior. The purpose of this study was to determine the effect of intellectual intelligence, emotional intelligence and spiritual intelligence on the ethical behavior of educator accountants at private universities in North Sumatra. The population in this study were all accounting lecturers who teach at private universities in North Sumatra. While the number of samples in the study was a sample of 206 educator accountants. Questionnaires and interviews are used to collect data, and multiple linear regression is used to analyze it. The findings revealed that intellectual intelligence, emotional intelligence, and spiritual intelligence all had a partial and simultaneous impact on the ethical behavior of educator accountants at private colleges in North Sumatra.
Tax Revenue Rate During the Pandemic Covid 19 in Medan City: Evidence from KPP Medan Edisah Putra Nainggolan; Seprida Hanum Harahap; Ikhsan Abdullah; Nadia Ika Purnama; Nel Arianty
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.295 KB) | DOI: 10.35335/enrichment.v12i5.800

Abstract

This study aims to see how the people of Medan complied during the Covid-19 pandemic in fulfilling their tax obligations. In terms of tax compliance, the author assesses the aspect of awareness and also the services provided by the Medan City Government. This study took samples from the Medan City Primary Tax Service Office with a total sample of 100 people. By using the Multiple Linear Regression data analysis technique. The results of the study found that taxpayer awareness has an effect on tax compliance and services affect tax compliance. Simultaneous testing produces awareness results and also services have a simultaneous effect on compliance with paying taxes during the covid 19 pandemic in Medan City.
Praktik Manajemen Laba melalui Profitabilitas dan Leverage pada Perusahaan Manufaktur di Bursa Efek Indonesia Edisah Putra Nainggolan; Ikhsan Abdullah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.12083

Abstract

This study aims to determine the practice of earnings management is influenced by the profitability and leverage of food and beverage manufacturing companies listed on the Indonesia Stock Exchange. The profitability ratio in this study is measured by return on assets (ROA) and leverage is measured by debt to equity ratio (DER), while earnings management is measured by discretionary accruals (DA). This research approach uses quantitative associative which aims to determine the causal effect
PSAK 105 DALAM PENERAPAN PADA PERBANGKAN SYARIAH SEBUAH STUDY LITERATUR Ikhsan Abdullah; Edisah Putra Nainggolan
Prosiding Seminar Nasional USM Vol 3, No 1 (2022): SEMNAS MULTIDISIPLIN ILMU
Publisher : Universitas Serambi Mekkah

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Abstract

Perkembangan Ekonomi Syariah disaat ini semakin meningkat khusus nya didalam dunia perbangkan Syariah. Akuntansi syariah dibangun atas keprihatinan yang terjadi dalam praktek akuntansi umum yang lebih dikenal dengan akuntansi konvensional, terinspirasi dari ekonomi Islam berbasis pada syariah Islam. Akuntansi umum cenderung bernilai egoistik dan materialistik layaknya sifat manusia, dapat dilihat dari hal yang mendasari kepentingan dalam penyusunan laporan keuangan. Laporan keuangan yang disajikan dengan kebijakan akuntansi umum untuk memenuhi kebutuhan pemangku kepentingan. Sehingga prilaku akuntan sering mengumbar kebebasan haknya untuk menyajikan informasi dengan mengungkapkan apa yang diinginkan oleh pemangku kepentingan, (Hani, 2021) Mudharabah merupakan salah satu Pembiayaan pembiayaan yang disalurkan Lembaga Keuangan Syariah kepada masyarakat untuk memaksimalkan operasi produksi. PSAK 105 merupakan pelaturan yang mengatur akan pelaksanaan Mudharabah didalam pengakuan, pengukuran, penyajian dan pengungkapannya. Mudharabah adalah akad kerjasama antara pemilik modal dan pengelola modal dimana keuntungan dan kerugian dibagi berdasarkan kesepakatan beberapa pihak yang terlibat. Namun didalam aplikasi dilapangan masih ada juga perbangkan Syariah yang belum menerapkan PSAK 105 tersebut. Metode penelitian menggunakan metode penelitian kepustakaan atau library research, Teknik pengumpulan data pada penelitian kepustakaan (library research) . Objek penelitian Penerapan Akad Mudharabah Pada Produk Pembiayaan Perbankan Syariah. Hasil penelitian setelah dianalisa ternyata semua Perbangkan Syariah sudah melakukan Penerapan PSAK 105 namun tidak sepenuhnya diterapkan. Seperti dana Mudharabah hanya menggunakan aset dalam bentuk kas untuk pendanaan, tidak melakukan pendanaan Mudharabah dalam bentuk asset non kas. Adanya Pembagian hasil usaha Mudharabah dilakukan tidak  berdasarkan prinsip bagi hasil dan bagi laba. Kata kunci : PSAK 105, Penerapan dan Perbangkan Syariah
Kinerja Keuangan Financial Technology Di Indonesia : Analisis Dampak Covid-19 Edisah Putra Nainggolan; Ikhsan Abdulla
Prosiding Seminar Nasional USM Vol 3, No 1 (2022): SEMNAS MULTIDISIPLIN ILMU
Publisher : Universitas Serambi Mekkah

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Abstract

Penelitian ini bertujuan untuk mengetahui kemampuan kinerja keuangan perusahaan Fintech di Indonesia selama Covid-19, dan untuk mengetahui dampak Covid-19 terhadap kinerja keuangan fintech di Indonesia. Kinerja keuangan pada penelitian ini diukur dengan menggunakan beberapa jenis rasio. Penelitian ini menggunakan studi pustaka yang diperoleh dari berbagai sumber. Dengan pendekatan deskripif. Teknik pengambilan sampel yaitu menggunakan purposive sampling dengan kriteria yang telah ditetapkan sebelumnya. Teknik analisis data yang digunakan dalam penelitian menggunakan kualitatif yang didukung dengan data kuantitatif. Hasil dari penelitian ini adalah Dampak Covid-19 pada kinerja keuangan ketiga perusahaan yang mewakili perusahaan fintech di Indonesia secara keseluruhan memiliki kinerja keuangan tidak terlalu optimal. Kata Kunci : financial technology; covid-19; kinerja keuangan. 
The Effect of Emotional Intelligence and Locus of Control on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra Fitriani Saragih; Novien Rialdy; Edisah Putra Nainggolan
Journal of International Conference Proceedings Vol 5, No 4 (2022): FEBIC International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i4.1914

Abstract

Ethical behavior is defined as behaving in a way that meets the expectations of society as a whole when it comes to doing what is right and good. Ethical behavior can have a positive impact on the quality of individuals who are influenced by external factors. By living by principled values, these individuals can develop healthy behavioral patterns. The purpose of this study was to determine the effect of emotional intelligence and locus of control on the ethical behavior of educator accountants at private universities in North Sumatra. All of the accounting professors that instruct at private universities in North Sumatra made up the study's population. While there were 206 educator accountants included in the study's sample size. Data is gathered through surveys and interviews, and multiple linear regression is utilized to evaluate it. The findings revealed that there is a significant influence of emotional intelligence and locus of control on the Ethical Behavior of Educator Accountants at private colleges in North Sumatra.
Effect of company size and profitability on tax aggressiveness listed on the indonesia stock exchange Surya Sanjaya; Parlindungan; Rahmat Hidayat; Edisah Putra Nainggolan; Gina Surna
Junal Ilmu Manajemen Vol 6 No 1 (2023): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i1.175

Abstract

This study aims to determine the effect of company size and profitability partially and simultaneously on tax aggressiveness in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2021. The approach used in this study is quantitative. The population in this study is all registered pharmaceutical companies. on the Indonesia Stock Exchange (IDX) in 2017-2021. Sampling used purposive sampling method using certain criteria. The sample of this study was 10 companies from 12 companies. The analytical method used to test the hypothesis was to use multiple linear regression analysis. The results of the study show that partially firm size has no significant effect on tax aggressiveness. Profitability has a significant effect on tax aggressiveness. Then firm size and profitability have a significant effect on tax aggressiveness simultaneously.
MODEREASI RETURN ON ASET PADA DETERMINAN INTELECTUAL CAPITAL Rahmat Hidayat; Edisah Putra Nainggolan
Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.665

Abstract

This study aims to analyze the moderation of return on assets on the factors that influence the disclosure of Intellectual Capital in industrial companies listed on the Indonesia Stock Exchange. The determining factors are company size and managerial ownership. The analysis technique used is multiple linear regression analysis. The results show that partially company size has an effect on Intellectual Capital disclosure, managerial ownership has an effect on Intellectual Capital disclosure, Return on Assets moderates the effect of company size and managerial ownership on Intellectual Capital disclosure, in Industrial companies which are listed on the Indonesia Stock Exchange
Dampak Tax Planning Dan Net Profit Margin Terhadap Price Earning Ratio Surya Sanjaya; Khairul Anwar Pulungan; Edisah Putra Nainggolan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.15056

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Tax Planning dan Net Profit Margin terhadap Price Earning Ratio pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 12 perusahaan makanan dan minuman yang terdaftar di BEI tahun 2016 - 2020 dengan total data pengamatan sebanyak 60 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian Tax Planning menunjukkan nilai uji statistik t hitung sebesar 2,165 lebih besar dibandingkan t tabel sebesar 2,002 sedangkan nilai sig Tax Planning sebesar 0,035 lebih kecil dari 0,05, hal ini menunjukan bahwa Tax Pkanning berpengaruh terhadap nilai Price Eaarning Ratio. Net Profit Margin menunjukan nilai uji statistik t hitung sebesar -2,336 lebih besar dibandingkan dengan t  tabel sebesar -2,002 sedangkan  nilai sig Net Profit Margin sebesar 0,023 lebih kecil dari 0,050, hal ini menunjukan bahwa Net Profit Margin berpengaruh terhadap nilai Price Earning Ratio. Hasil penelitian Tax Planning dan Net Profit Margin secara bersama sama menunjukan nilai statistik F hitung sebesar 5,166 lebih besar dibandingkan dengan nilai F tabel sebesar 3,160 sedangkan nilai sig sebesar 0,009 lebih kecil dari 0,05, hal ini menunjukan adanya pengaruh signifikan antara Tax Planning dan Net Profit Margin terhadap Earning Price Ratio secara simultan. This study aims to determine the effect of Tax Planning and Net Profit Margin on the Price Earning Ratio in food and beverage companies listed on the Indonesia Stock Exchange in 2016 – 2020. This research is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the samples obtained were 12 food and beverage companies listed on the IDX in 2016 - 2020 with a total of 60 observational data for 5 years of observation. The data collection technique used is documentation. The data analysis technique used in this study is multiple linear regression analysis with the SPSS 26 software tool. The results of the Tax Planning research show that the statistical test value of t count is 2.165 greater than t table of 2.002 while the sig value of Tax Planning is 0.035 less than 0 .05, this shows that tax planning has an effect on the value of the Price Earning Ratio. The Net Profit Margin shows that the t statistical test value is -2.336 which is greater than the t table which is -2.002 while the sig Net Profit Margin value is 0.023 which is smaller than 0.050, this shows that the Net Profit Margin has an effect on the value of the Price Earning Ratio. The results of the study of Tax Planning and Net Profit Margin jointly show that the calculated F statistic value is 5.166 greater than the F table value of 3.160 while the sig value of 0.009 is less than 0.05, this shows that there is a significant influence between Tax Planning and Net Profit Margin to Earning Price Ratio simultaneously
Effect of Price, Quality Service and Trust to Customer Satisfaction Margaret Guita; Erin Lianto; Kimberton Loni; Ricky Rafii Ritonga; Edisah Putra Nainggolan
International Journal Of Economics Social And Technology Vol. 2 No. 1 (2023): 2023, March
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i1.258

Abstract

This researcher took object PT. Stara Bumi Surya because satisfaction decreased customers. Satisfaction customer is motivation customers to evaluate something product or service after use it. Price, quality service and trust be one reason descent satisfaction customers. Approach quantitative used as a method research. This research is manifold descriptive quantitative. Fits the purpose research, this research is descriptive and explanative. Population totaling 137 customers business and the sample for this study consisted of 102 individuals obtainedfrom formula Slovin. Up to 30 customers in the same company used to test validity and reliability. Analysis results linear regression shows satisfaction customers = 4. 609 + 0. 187 price + 0. 539 quality service + 0. 153 trust. kindly partial and simultaneous obtained results showthat price, quality service and trust in a manner Partial influential significant to satisfaction PT. Stara Bumi Surya. The adjusted R-squared value of 0. 551 means that variable free own influence to variable bound of 55. 1%, the remaining 44. 9% is influence variable free other
Co-Authors Abdullah, Ikhsan Ahmad Zulfikri Aisyah Balqish Akrom, Akrom Alfa, Christine Amanda Sukmawati Ananda, Chairunnisa Andryana Apriananda, Risty Dwi Arianty, S.E., M.M., Nel Azhari, Ibrahim Catherine Catherine Chandra, Dody Salden Chandra, Dody Salden Citra, Michika Cristina Reinaldo Dahrani, Dahrani Damanik, Permata Khairani Daniel Fernando Tatarang Deli, Leni Dewi Pujiawati Dinda Ramadhani Nasution Ela Safitri Erin Lianto EVELYN EVELYN Fadila, Rahma Fadillah Anwar Fira Safira Firya Naziha Parinduri Gina Surna Gunawan, Jerry Hutagalung, Marion Mart Parningotan Ikhsan Abdulla Ikhsan Abdullah Ikhsan Abdullah Indriyani, Syahvira Jenniffer - Jesslin Marlim Jufrizen Julita Julita Julita, Julita Kaban, Ferry Andika Kenny Anselnus Khairul Anwar Pulungan Khosasi, Steven Kimberton Loni lisa liyanti Margaret Guita Maya Sari Maya Sari Michael Riady Muhammad Firza Alpi, Muhammad Firza Nadia Ika Purnama Noer Djanius Sahfitri Novi Fadhila, Novi Novien Rialdy Nurmayasari Ongko, Stiven Kreverius Parlindungan Parlindungan Parlindungan, Parlindungan Patrecia Manik Pelysa, Pelysa Permata Sari, Mega Intan Putri Wanda, Nadira Rahmad Muliadi Rahmat Hidayat Rahmat Hidayat Rahmayati Rahmayati Ricky Rafii Ritonga Rifki Hamdani Rindy Antika Sari Rosa Ananta Simatupang Saragih, Fitriani Sa’diyah Anggraini Daulay Sella, Gri Seprida Hanum Harahap, Seprida Hanum Shania Dwi Agitta br.Tarigan Shelly Kho Sholeha, Dewi Siagian, Sarah Agatha Simare-Mare, Tiurmauli Br Siregar, Siti Aisyah Siti Hawa Siti Mujiatun Stefanie Stefanie, Stefanie Suhaila Nafisa Surya Sanjaya Surya Sanjaya Tarigan, Veri Pratikawa Teodora Situmorang Tiffanycia Tiffanycia Vanessa Vanessa Wahyuti Situmeang Wandy Halim Widya Wihartanti Winanda, Yola Winda Lastari Yosella Winaldi Yovie Ernanda