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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 Jurnal Ilmiah Manajemen Kesatuan 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) 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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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.
DETERMINANT MODEL OF DISTRICT/CITY GOVERNMENT FINANCIAL PERFORMANCE IN SUMATERA UTARA PROVINCE Alpi, M. Firza; Ammy, Baihaqi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v1i2.73

Abstract

The results showed that Capital Expenditure had no partial effect on Financial Performance, Size of Local Government partially affected Financial Performance, and the Remaining Budget Financing partially affected Financial Performance. Partially, Capital Expenditure, Size of Local Government, and Remaining Budget Financing together have an effect on the Financial Performance of district/city governments in North Sumatra Province. The R-Square value is 0.815 or 81.5%. This shows that the variables of Capital Expenditure, Size of Local Government, and Remaining Budget Financing are able to explain the Financial Performance variable of 81.5%. While the remaining 18.5% is explained by other variables outside the study.
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.
Comparing Linear Regression and Trend Moment with MAPE Optimization for Bitcoin Price Forecasting Accuracy Ammy, Baihaqi; Amrullah, Amrullah; Alpi, M. Firza
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.3968

Abstract

The cryptocurrency market, particularly Bitcoin, exhibits extreme volatility, necessitating robust forecasting tools for informed trading decisions. This study aimed to evaluate the performance of linear regression and trend moment models in predicting Bitcoin prices using daily data from 2022 to 2024. Historical closing prices were collected from reliable cryptocurrency exchanges, cleaned to ensure consistency, and augmented with relative strength index and moving average convergence divergence indicators to enhance predictive accuracy. The models were trained on 2022–2023 data and tested on 2024 data, with forecasting accuracy measured using the Mean Absolute Percentage Error metric. The findings revealed that linear regression achieved a lower error rate of 36.44% compared to Trend Moment’s 39.21%, demonstrating superior performance in stable and trending market conditions. Both models struggled with volatile price swings, though linear regression proved more adaptable when incorporating technical indicators. These results suggest that linear regression offers a practical, computationally efficient solution for short-term Bitcoin price forecasting, particularly for retail traders. Future research could explore hybrid models or additional predictors to improve accuracy in volatile markets, contributing to accessible forecasting tools for the cryptocurrency domain.
PENGARUH CURRENT RATIO DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PLASTIK DAN KEMASAN M. Firza Alpi; Ade Gunawan
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.
Co-Authors Abdul Gani Ade Gunawan Ade Gunawan Alifa Hanum Ammy, Baihaqi Amrullah Amrullah 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 Nasution, Salman Novien Rialdy Nurliana Prawira Prawira Raihanah Daulay Ramadhan, Puja Rizqy Rini Astuti Rini Astuti Rio Febrian Sirait Seprida Hanum Harahap, Seprida Hanum Soulthan Saladin Batubara Sri Wardatul Mufidah Sudirman Lubis Syafrida Hani Syafrida Hani Tiffany Zia Aznur