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All Journal Jurnal Manajemen Terapan dan Keuangan Krisna: Kumpulan Riset Akuntansi Quantitative Economics Journal Electro Luceat Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Majalah Ilmiah Warta Dharmawangsa Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Akuntansi Prima Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) IJMA Journal of Audit and Tax Synergy
Tetty Tiurma Uli Sipahutar
Fakultas Ekonomi Universitas Prima Indonesia
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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Industri Kreatif sebagai Basis Kearifan Lokal dan Penguatan Pariwisata Berkelanjutan Tetty Tiurma Uli Sipahutar; Tri Martial; Ahmad Rizki Harahap; Jhon Piter; Benny Rojeston Marnaek Nainggolan; Ninta Katharina; Deasy Arisandy Aruan; Ina Namora Putri Siregar
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 6 No 1 (2026)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/mabdimas.v6i1.2165

Abstract

Sustainable tourism development in Sipirok, South Tapanuli, requires a stronger connection between local creative products, community institutions, and destination branding. This community service article aims to describe the empowerment process for developing local-wisdom-based creative industries in Desa Situmba Julu and the Kawah Balerang ecotourism area. The program used a participatory empowerment method consisting of pre-implementation mapping, implementation through socialization, focus group discussion, product curation, and post-activity evaluation. Data were collected through observation, partner discussion, documentation, and reflection on program outputs. The activity produced five measurable outputs: identification of local creative assets, mapping of partner problems, curation of souvenir products such as T-shirts, caps, and key chains, formulation of BUMDes Marsada Mahita as an aggregator of production and promotion, and an integrative empowerment model linking local wisdom, creative products, digital branding, institutional strengthening, and sustainable tourism. The findings show that community actors already possess initial creative assets but still need assistance in product standardization, brand narration, cataloguing, inventory recording, and market distribution. The contribution of this program lies in transforming a conceptual tourism development model into a practical community-service model that can be replicated in tourism villages with similar natural and cultural resources.
PENGARUH KUALITAS AUDIT, AUDIT FORENSIK, RISIKO FRAUD, MANAJEMEN RISIKO DAN KEPATUHAN PAJAK TERHADAP STABILITAS EKONOMI NASIONAL Aulia Hana Sumantri; Carin Tanady; Tetty Tiurma Uli Sipahutar; Jhon Piter
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ktwta061

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana kualitas audit, audit forensik, risiko fraud, manajemen risiko, dan kepatuhan pajak berpengaruh terhadap stabilitas ekonomi nasional. Metode penelitian menggunakan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2022-2024. Sampel penelitian yang diperoleh adalah 36 perusahaan dengan 108 pengamatan. Simpulan dalam penelitian ini memperoleh kualitas audit dan audit forensik tidak berpengaruh terhadap stabilitas ekonomi nasional, risiko fraud berpengaruh negatif dan signifikan terhadap stabilitas ekonomi nasional, Kepatuhan Pajak berpengaruh positif dan signifikan terhadap stabilitas ekonomi nasional. Kemudian secara simultan kualitas audit, audit forensik, risiko fraud, manajemen risiko dan kepatuhan pajak berpengaruh signifikan terhadap stabilitas ekonomi nasional pada sektor perbankan.
TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BEI Tetty Tiurma Uli Sipahutar; Karin Amalia
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.26

Abstract

The government's goal in taxation is to maximize revenue generated from the taxation sector, but this will certainly be contrary to the goals of each company as a taxpayer because basically, the company will try to reduce or minimize the costs that will be used to get maximum profit then this research intends to explore the impact of the variables Leverage, Profitability, Company Performance, Company Size on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. This study uses an associative quantitative approach method. The determination of the sample in the research is the purposive sampling method, with the number of samples selected being 225 companies with an observation period of 5 years so the total sample obtained is 194 companies. According to the results of the tests that have been carried out, it was found that Tax Avoidance is significantly influenced by Leverage, and Profitability, while Company Performance and Company Size have no impact on Tax Avoidance. The results of the study imply the role of supervision and monitoring in implementing optimal corporate tax planning to reduce the level of tax avoidance.
EFEKTIVITAS E-SYSTEM DALAM MENINGKATKAN KEPATUHAN PAJAK: TINJAUAN LITERATUR TERHADAP TRANSFORMASI DIGITAL DALAM SISTEM PERPAJAKAN Tetty Tiurma Uli Sipahutar; Agus Tina
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.78

Abstract

The most significant source of state revenue is taxation. Tax income is a source of money that can be generated continually and optimally based on needs. This must, of course, be directly related to the high rate of public tax compliance. Taxpayer compliance with tax responsibilities is one indicator of taxpayer performance under the Directorate General of Taxes (DGT). This means that DGT will evaluate both high and poor taxpayer compliance when providing guidance, supervision, coaching, and follow-up to taxpayers. The online tax reporting method provides taxpayers with tax ease and simplification to improve tax assessment, collection, and transparency as part of the digital transformation. As a result, tax administration and payments in Indonesia are becoming increasingly digitalized, impacting taxpayer rights and overall tax efficiency. This is a qualitative study with a literature review technique. The study's findings show that implementing an e-System, which includes e-registration, e-SPT, e-FIN, e-Filling, eBilling, e-Faktur, e-Form, and e-Report, is part of digital innovation in taxation, to improve efficiency, transparency, and taxpayer compliance. As a result, the e-System can be viewed as a significant tool in long-term and comprehensive tax reform that enhances tax compliance in each country.
Analisis Penerapan Akuntansi Rumah Sakit dalam Penyusunan Laporan Keuangan Sesuai dengan PSAK 45 dan PSAK 72 Jennice; Catherine Valencia Lee; Eilen Luskie; Novita Angel Yang; Shelfina Gowitri; Shelina; Tetty Tiurma Uli Sipahutar
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.128

Abstract

Hospitals, as entities providing public services, must ensure their financial reporting aligns with applicable standards to maintain transparency, accountability, and compliance. This study examines the implementation of hospital accounting practices at Mokoyurly Kab. Buol Hospital in preparing financial statements based on PSAK 45 (Financial Reporting for Non-Profit Organizations) and at Hermina Hospital, Medan based on PSAK 72 (Revenue from Contracts with Customers) using a literature review method. It focuses on how PSAK 45 guides the classification of restricted and unrestricted funds and how PSAK 72 addresses revenue recognition from diverse income sources, including patient services, insurance, and government subsidies. By reviewing relevant literature like journal articles, this study identifies the challenges and opportunities associated with implementing these standards in hospitals. The analysis highlights the importance of aligning accounting practices with PSAK requirements and identifies best practices for overcoming obstacles, such as ensuring accurate revenue measurement and effective fund allocation. The findings contribute to a broader understanding of the role of accounting standards in improving financial reporting quality in the healthcare sector, particularly in non-profit organizations like Mokoyurly Kab. Buol and Hermina hospital.
Analisis Risiko Perpajakan dalam Pengelolaan keuangan rumah sakit perspektif Akuntansi Hendra Kanady; Vincent Delbert Tandreco; Michael Alessandro; Novelia Chunitan; Shellia Fadli; William Anthonio Salim; Tetty Tiurma Uli Sipahutar
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.156

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan risiko perpajakan di sektor kesehatan, khususnya pada rumah sakit di Indonesia. Pajak merupakan sumber pendapatan utama negara yang berperan penting dalam membiayai pengeluaran publik dan mendukung pembangunan. Namun, pelaku usaha di sektor kesehatan sering menghadapi risiko perpajakan yang dapat memengaruhi laporan keuangan dan reputasi mereka. Oleh karena itu, manajemen risiko perpajakan yang baik sangat diperlukan untuk menghindari sanksi administratif dan pajak. Melalui tinjauan pustaka, penelitian ini mengidentifikasi beberapa aspek penting, termasuk kepatuhan wajib pajak, manajemen risiko perpajakan, akuntansi pajak, profitabilitas, dan manajemen keuangan. Hasil penelitian menunjukkan bahwa kepatuhan wajib pajak dipengaruhi oleh pemahaman yang baik tentang pentingnya pajak, sedangkan manajemen risiko perpajakan yang efektif dapat mencegah sanksi dan melindungi stabilitas keuangan rumah sakit. Selain itu, akuntansi pajak yang akurat dan manajemen keuangan yang baik berkontribusi pada pengelolaan kewajiban perpajakan yang efisien. Penelitian ini menyimpulkan bahwa pengelolaan risiko perpajakan yang baik tidak hanya penting untuk kepatuhan, tetapi juga dapat meningkatkan profitabilitas dan reputasi rumah sakit. Oleh karena itu, rumah sakit perlu mengembangkan sistem manajemen risiko pajak yang komprehensif dan memastikan bahwa semua pihak terlibat memiliki pemahaman yang baik tentang kewajiban perpajakan mereka. Investasi dalam pendidikan dan pelatihan perpajakan juga sangat penting untuk meningkatkan kesadaran dan kepatuhan staf. Dengan demikian, integrasi antara pemahaman peraturan perpajakan, sanksi, dan manajemen risiko perpajakan harus menjadi prioritas utama bagi manajemen rumah sakit.  
Co-Authors Ade Hartati Girsang Agung Terminanto Agus Tina Agus Yanta Ginting Albert Loeis Alvina Wijaya Anissa Nirmala Effendy Ardin Waruwu Arie Pratania Arie Pratania Putri Aulia Hana Sumantri Ayu Rukun Hartati Hutabarat Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Butar-Butar, Pretty Lestari Carin Tanady Catherine Valencia Lee Christian Jerriko Christina Ramadani Br Hasibuan Citra Ayu Sidabutar Citra Pratiwi Sihombing Clara Putri Simamora Deasy Arisandy Aruan Derick Jessen Phen Egina Latersia Br Sembiring Milala Eilen Luskie Elly Romy Elshadai Anlo Melki Erik Ferdinand Lubis Eunike Christina Simbolon Fadia Maulida Febrina Br Manullang Fenny Fenny Fenny Fenny Hantono Hantono Harahap, Ahmad Rizki Hendra Kanady Ines Triastuti Lumbangaol Ira Andira Isieny Wendy Jennice Jenny Zain Jessi Charina Sembiring Jesslyn Chandra Jhon Piter Juliana Veronika Nadapdap Julianty Fortuna Jumides Putri Saragih Karin Amalia Konradus Anugrah Kristina Lara Asmara Lina Suryani Maulida, Fadia Meiliany Ivana Melinda Siregar Michael Alessandro Nabila Laura Tanjung Natasya Natasya Nikelin Silalahi Ninta Katharina Novelia Chunitan Novita Angel Yang Pretty Lestari Butar - Butar Regina Christine Simanjorang Reizkey Napitupulu Ria Manurung Ria Manurung Rismawati Ndruru Rosdiana Panjaitan Rotua Juniarti Pakpahan Sally Angelika Hutagalung Shelfina Gowitri Shelina Shellia Fadli Shelly Shelly Silviana Silviana Siregar, Ina Namora Putri Siregar, Melinda Siti Aisyah Nasution Stefani Zamili Stella Aurellia Stevanny Stevanny Tri Martial Vincent Delbert Tandreco Wijaya, Jerry William Anthonio Salim Williana Silviani Wilsa Road Betterman Sitepu Yanuari Waruwu Yefta Sabarina Sinaga Yemina Gultom Yohana Fransiska Sinaga Yosita Lianawati  , Munawarah