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All Journal ESOTERIK IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Didacticofrancia: Journal Didactique du FLE Fashion and Fashion Education Journal EL-BANAT: Jurnal Pemikiran dan Pendidikan Islam Diglosia: Jurnal Kajian Bahasa, Sastra, dan Pengajarannya JURNAL PENDIDIKAN TAMBUSAI AT-TURAS: Jurnal Studi Keislaman Journal of Humanities and Social Studies FONDATIA Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Review Pendidikan dan Pengajaran (JRPP) Gema Wiralodra Prosiding Seminar Nasional Teknik Mesin JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Teknologi Informatika dan Komputer Rausyan Fikr : Jurnal Pemikiran dan Pencerahan Indonesia Berdaya Jurnal Askopis DEDIKASI PKM Journal of Holistic and Health Sciences (Jurnal Ilmu Holistik dan Kesehatan) Al-Ulum: Jurnal Pendidikan Islam Buletin Peternakan Tropis (Bulletin of Tropical Animal Science) Jurnal Teknologi Sistem Informasi dan Sistem Komputer TGD Indo-MathEdu Intellectuals Journal Khidmatul Ummah: Jurnal Pengabdian Kepada Masyarakat Al-Ulum: Jurnal Pendidikan Islam Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmu Komunikasi Elementary Journal : Jurnal Pendidikan Guru Sekolah Dasar Jurnal Islam Nusantara Takuana: Jurnal Pendidikan, Sains, dan Humaniora YASIN: Jurnal Pendidikan dan Sosial Budaya Jurnal Karya Abdi Masyarakat JoEELE Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Moderasi : Journal of Islamic Studies DECISION : Jurnal Ekonomi dan Bisnis Indonesian Journal of Multidisciplinary Sciences Hakim: Jurnal Ilmu Hukum dan Sosial GEMBIRA (Pengabdian Kepada Masyarakat) Journal of Innovative and Creativity Journal of Holistic Community Service Journal of Telecommunication and Electrical Scientific PESHUM Hidmah : Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Jurisprudence Economics and Digital Business Journal Bijaksana: Jurnal Pengabdian Masyarakat
Farhan Farhan
National Institute of Technology
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Analisis Kualitas Sistem Informasi Dalam Pelayanan Publik Di Kantor Bursa Efek Indonesia Cabang Medan Nurjannah, Nurjannah; Zahru Saritza; Faizah Khairani Srg; Irvan Affandi; Farhan, Farhan; Muhammad Ikrom Nst; Shintami Oktavia
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 1: Desember 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i1.6555

Abstract

This study aims to analyze the quality of information systems used in public services at the Medan Branch Of ice of the Indonesia Stock Exchange (BEI). The quality of information systems plays an important role in improving efficiency, effectiveness, and user satisfaction, especially in a public service environment that demands transparency and accuracy of information. This study uses a quantitative descriptive approach with data collection through questionnaires distributed to employees, investors, and the general public as service users at the Medan IDX. The main focus of this study is to evaluate three main aspects of information system quality, namely system quality (reliability, ease of use, and accessibility), information quality (accuracy, relevance, and speed of delivery), and service quality (responsiveness, technical support, and professionalism). The results show that most users are satisfied with the quality of the existing information system, although there are some shortcomings that need to be corrected, such as slow response times during peak hours and the need for system updates that are more adaptive to technological developments. The implications of this study provide strategic recommendations to improve the quality of information systems, including training for service of icers, investment in more sophisticated technological infrastructure, and the implementation of a periodic evaluation mechanism for the system used. With these improvements, it is expected that the Indonesia Stock Exchange Medan Branch can provide more optimal public services, strengthen investor confidence, and support the growth of the capital market in Indonesia)
Pengaruh Penghindaran Pajak dan Perencanaan Pajak terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024 Shintami Oktavia; Situngkir, Jenni; Farhan, Farhan; Ratri Aulia Wijaya; Simanungkalit, Nurul Amalyiah; Pardosi, Urbano I.R.S
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12546

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh parsial dan simultan dari Penghindaran Pajak (diukur dengan Cash Effective Tax Rate/CETR) dan Perencanaan Pajak (diukur dengan Effective Tax Rate/ETR) terhadap Nilai Perusahaan (diukur dengan Tobin’s Q) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Sampel penelitian berjumlah 30 data observasi yang diperoleh dari 10 perusahaan selama periode tiga tahun menggunakan metode purposive sampling. Data dianalisis menggunakan metode analisis regresi linear berganda dengan perangkat lunak SPSS. Hasil uji hipotesis menunjukkan bahwa: (1) Penghindaran Pajak (CETR) tidak berpengaruh signifikan terhadap Nilai Perusahaan (Sig. T = 0.246 > 0.05). (2) Perencanaan Pajak (ETR) berpengaruh negatif dan signifikan terhadap Nilai Perusahaan (Sig. T = 0.032 < 0.05; B = -11.585). (3) Secara simultan (Uji F), Penghindaran Pajak dan Perencanaan Pajak tidak berpengaruh signifikan terhadap Nilai Perusahaan (Sig. F = 0.084 > 0.05). Selain itu, Koefisien Determinasi (Adjusted R Square) sebesar 0.106 menunjukkan bahwa hanya 10.6% variasi Nilai Perusahaan yang dapat dijelaskan oleh kedua variabel pajak, sedangkan sisanya 89.4% dijelaskan oleh faktor lain
Co-Authors A. Rahman A.A. Ketut Agung Cahyawan W Abdillah, Abdul Azis Achmad Fauzi Adi, Muhammad Iqbal Fikri Adrias Adrias Agus Hery Supadmi Irianti Agus Salim Agustine, Arini Tri Ahmad Ridwan Akbar, Muhammad Raihan Al-Khered, Syd Haidarah Aly Alpata, Ahmad Rudi Amalia, Dea Rizki Aninda Muliani Arief Rachman Badrudin Asmadi, Didi Asminah, Ninin Astuti, Ni Luh Vinna Puja Aulia, Maulidya Rahmi Az-Zahra, Elsa Balqis, Ayda Fitria Billah, Ahmad Kafin Christy, Nazha Ali Debby Syukriani Devi Yasmin, Devi Dewi , Wanda Citra Djamaluddin, Agus Efa Ida Amaliyah Elih Sutisna Yanto, Elih Sutisna Elvia Zahara, Anzu Ependi Ependi Erlansyah, Muhammad Dika Agna Fadieny, Nurul Faidatul Jannah Faiz Faiz Faizah Khairani Srg Farhani, Mutiara Farid, Sonya Fat, Nelzi Fatkhullah, Faiz Karim Fatwa, Islami Febiola, Mawar Fibarzi, Wiza Ulfa Firman Syah Noor Fitriyani Syukri Gema Fitri, An Nisa Ginanjar, M Hidayat Haekal Fiqry, Hendar Amru Halimi, Muhammad Fathi Hamdani, Fathul Hamsah Tis'ah, J. Anhar Rabi Hanafiah Hanafiah, Hanafiah Handayani, Reti Puji Hanifah Rahmadhani Hasanawi Hasanawi, Hasanawi Hendro Widodo Herawati, Desri Hudaidah Hudaidah Husnul Hotimah, Husnul Ihya Ulumudin, Ihya Ikbal Ikbal Irvan Affandi Jaenam Jaenam Jenifer Karno, Budi Puspito Khalifatullah, Moch. Khoirunisa, Prima Latifa, Ayi Noer Afni Made Ida Mulyati, Made Ida Maharani, Dewi Astri Mahlil, Mahlil Mardlaatillah, Aina Marjun Melandari, Nia Meta Eriska Mubharoq, Muhammad Rizqi MUHAMMAD ALI Muhammad Ikrom Nst Muhammad, Gunawan Nabila Aqila Ghania Nasrulloh, Rizki Nasution, Wahyu Isnanda Nata Kusuma, Lalu Aria Nayoan, Jovinka Rizky Neli Purwani NILAWATI Novian Ramadhan Dwiharta Nurhasanah, Ishma Yunisa Nurjannah Nurjannah Nurkhopipah, Siti Nurmala, Tiya Paramitha, Azra Nindya Pardosi, Urbano I.R.S Puspariki, Jenta Puspita, Sri Putra, Risa Kota Putri, Desti Fiqoh Aulia Rahalyu, Falsy Rahmah, Nadia Wulida Rahman Rahman Ramadhan, Nazmi Ramadhani, Almuna Ratri Aulia Wijaya Remawa, Anak Agung Gede Rai Riadhussyah, M romadlany, zakiyah Rudagi, Reindy Sagita, Irfan Nofa Saifillah, Muhammad Sandes Pratama Saputri, Marsanda Saroji Sa’diyah, Halimatus Sentia, Prima Denny Septiani, Yurika Shintami Oktavia Simanungkalit, Nurul Amalyiah Siti Julaeha, Siti Siti Naimah Siti Nurhasanah Situngkir, Jenni Solihin, Mochammad Alih Sulaeha Sulaeha, Sulaeha Sulaiman, M. Sholehuddin Suryanto Suryanto Susanti, L. R. Retno Syam, Salmaini Safitri Syarifah, Nailus Syarifuddin Dollah Tamara, Cyntia Eki Taufik Muhtarom Toni Malvin Triase Triase, Triase Try Susanti Ulum, Mohammad Bahrul Umaroh, Cindi Fadilatul Wahid, M. Nur Wicaksono, Heri Agung Yuliawati, Yupi Yusuf, Budi Yusuf, Rivai Zahru Saritza Zuhri, Sarika Zuliati, Septiarini