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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Paedagoria : Jurnal Kajian, Penelitian dan Pengembangan Kependidikan Jurnal Riset Akuntansi Aksioma International Journal of Business Economics (IJBE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Ihsan: Jurnal Pengabdian Masyarakat International Journal Reglement & Society (IJRS) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Perpajakan
Muhammad Firza Alpi, Muhammad Firza
Univerrsitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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PENGARUH CURRENT RATIO DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PLASTIK DAN KEMASAN Alpi, M. Firza; Gunawan, Ade
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.43

Abstract

Penelitian ini mempunyai tujuan untuk mengetahui pengaruh secara simultan dan parsial dari variabel bebas yaitu Current Ratio (CR) dan Total Asset Turnover (TATO) terhadap variabel terikat yaitu Return On Assets (ROA). Penelitian ini dilakukan pada Perusahaan Plastik dan Kemasan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012–2016. Pendekatan penelitian adalah asosiatif, Populasi yang digunakan dalam penelitian ini adalah populasi perusahaan plastik dan kemasan yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai tahun 2016 yang berjumlah 13 perusahaan. Sedangkan sampel yang digunakan dalam penelitian ini adalah sebanyak 10 sampel perusahaan plastik dan kemasan yang terdaftar di Bursa Efek Indonesia periodetahun 2012 sampai tahun 2016. Teknik pengumpulan data dalam penelitian ini dilakukan dengan menggunakan teknik dokumentasi. Teknik analisis data yang digunakan adalah regresi berganda, uji asumsi klasik, uji t, uji F,dan koefisien determinasi. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara simultan Current Ratio (CR) dan Total Asset Turnover (TATO) berpengaruh signifikan terhadap Return On Asset (ROA) pada perusahaan Plastik dan Kemasan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Secara parsial Current Ratio (CR) berpengaruh signifikan terhadap Return On Asset (ROA) dan Total Asset Turnover (TATO) berpengaruh signifikan terhadap Return On Asset (ROA) pada perusahaan Plastik dan Kemasan yang terdaftar di Bursa Efek Indonesia periode 2012-2016.
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA Muhammad Firza Alpi; Rio Febrian Sirait
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5557

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal pada kabuptaen/kota di provinsi sumatera utara. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 31 kabupaten/kota di provinsi sumatera utara dengan total data pengamatan sebanyak 165 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan sumber data menggunakan data sekunder yang diambil melalui situs resmi DJPK Kemenkeu. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian ini menunjukkan bahwa pertumbuhan ekonomi tidak berpengaruh terhadap belanja modal. Pendapatan asli daerah tidak berpengaruh signifikan terhadap belanja modal. Dana alokasi umum berpengaruh signifikan terhadap belanja modal. Dana alokasi khusus berpengaruh signifikan terhadap belanja modal. Kemudian pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus dan berpengaruh terhadap belanja modal secara simultan.
Efektivitas Anggaran Sebagai Variabel Intervening: Analisis Faktor- Faktor yang Mempengaruhi Kinerja OPD Syafrida Hani; M Firza Alpi
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6621

Abstract

The purpose of this study was to determine the effect of accountability on performance with budget effectiveness as an intervening variable in North Sumatra government OPD, to determine the effect of transparency on performance with budget effectiveness as an intervening variable in North Sumatra government OPD. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The source of data in this study is primary data. The data analysis used is validity test, reliability test, classical assumption test and path analysis. The hypothesis is tested by using the test. The results of this study indicate that: 1) There is a positive and significant effect of accountability on the performance of OPD, 2) There is a positive and significant effect of transparency on the performance of OPD, 3) There is a positive and significant effect of accountability on the effectiveness of the budget, 4) There is a significant influence on the effectiveness of the budget. positive and significant transparency on budget effectiveness, 5) There is a positive and significant effect of budget effectiveness on OPD performance, 6) There is a positive and significant effect of accountability on budget effectiveness with OPD performance, 7) There is a positive and significant effect of transparency on budget effectiveness with OPD performance
MSMEs PERFORMANCE: MEASURED BY ACCOUNTING KNOWLEDGE AND USE OF ACCOUNTING INFORMATION Syafrida Hani; Sri Wardatul Mufidah; M. Firza Alpi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 2 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i2.2294

Abstract

This quantitative research uses data collection techniques and questionnaire methods given to 60 micro, small, and medium enterprises (MSMEs) in Padang Lawas Regency, North Sumatra Province. This study aims to determine whether Accounting Knowledge and Accounting Information significantly influence the performance of MSMEs in Padang Lawas Regency, especially in Lubuk Barumun District. The study results found that Accounting Knowledge significantly affects the Performance of MSMEs. The use of accounting information significantly affects the performance of MSMEs. Accounting Knowledge and Use of Accounting Information significantly influence the Performance of MSMEs.
KEBIJAKAN ATAS KEWAJIBAN E-FILLING DALAM PENYAMPAIAN SPT TAHUNAN BAGI ASN/TNI/POLRI DAPAT DITERAPKAN DI SELURUH WILAYAH INDONESIA Nasution, Dito Aditia Darma; Alpi, M. Firza
JURNAL PERPAJAKAN Vol 7 No 1 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i1.4959

Abstract

Submission of a Tax Return is one of the taxpayer’s obligations. Based on Law of the General Provisions and Tax Procedures Article 6, there are several ways to submit Tax Return. They are to submit directly, by post or by other means regulated by decree of the Minister of Finance. However MENPAN RB issued Circular Number 8 of 2015 concerning the Obligation of Submiting Annual Tax Returns for Individual Taxpayers by State Civil Aparatus / Members of Indonesian National Army/Indonesian Repulic Police through e-filing. The purpose of this study is to evaluate whether this policy can be applied in all regions of Indonesia. This research is a descriptive one with a qualitative approach. Based on the data, internet has not reached all of regions in Indonesia and many internet users do not have the knowledge to implement e-filing. The unavailability of taxpayers' infrastructure and knowledge to carry out e-filing, creates difficulties for taxpayers. The results of this researach will be useful to improve next related policies.
Co-Authors Abdul Gani Ade Gunawan Alifa Hanum Ammy, Baihaqi Anisa Rahma Bunga Paramitha Dedy Husrizal Syah, Dedy Husrizal Defi Purnamawati Saragih Dina Arfianti Saragih Dini Aprilia Dito Aditia Darma Nasution Edisah Putra Nainggolan Faisal Lubis Feza Ihram Syahri Guntoro Hasrudy Tanjung, Hasrudy Hastina Febriaty Hefriansyah Hefriansyah Ika Ucha Pradifta Rangkuti Indra R Harahap Irma Christiana Irwan Syari Tanjung Isna Ardila Januri Jufrizen Lubis, Nasrul Kahfi Maya Sari Maya Sari Muhammad Teddy Nasution Munawar A Siregar Nadia Ika Purnama Novien Rialdy Nurliana Prawira Prawira Raihanah Daulay Ramadhan, Puja Rizqy Rini Astuti Rini Astuti Rio Febrian Sirait Roni Parlindungan Sipahutar Salman Nasution Seprida Hanum Harahap, Seprida Hanum Soulthan Saladin Batubara Sri Wardatul Mufidah Sudirman Lubis Syafrida Hani Syafrida Hani Tiffany Zia Aznur