Article Per Year (5 Year)
p-Index From 2021 - 2026
4.62
P-Index
This Author published in this journals
All Journal JAKPI Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA JURNAL PENGABDIAN KEPADA MASYARAKAT MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business KITABAH: Jurnal Akuntansi dan Keuangan Syariah Jurnal Akuntansi Kompetif Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Reglement & Society (IJRS) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Worksheet : Jurnal Akuntansi International Journal of Economic, Technology and Social Sciences (Injects) International Journal of Economics and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Syafrida Hani
Universitas 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

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 44 Documents
Search

 1   2   3   4   5 
GOOD CORPORATE GOVERNANCE MECHANISMS IN MEASURING QUALITY OF FINANCIAL STATEMENTS AND TRANSFER INVESTOR LEVELS Syafrida Hani; Hafsah UMSU
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 8, No 7 (2017): International Journal of Recent Scientific Research
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.703 KB)

Abstract

ABSTRACTThis study aims to develop a theory of determining the quality of financial statement reports that can increase  investor  confidence  in  financial  information  presented  by management.  This  research would like to find the role of good corporate governance  in improving the quality of financial statements as measured by accounting conservatism and earnings management, then it will be seen how the quality ability of financial statement can influence investor confidence level. The result of the research  did  not  find  the  influence  of corporate  governance  mechanism  on  the  quality of financial statements. However, the simultaneous test results found that corporate governance mechanisms  and  the  quality  of  financial  statements  affect  the  level  of  investor  confidence. Profit management as an indicator of the quality of financial statements negatively affects the level of investor confidence. But accounting conservatism declared no effect on the level of investor confidence. The results of the test with path analysis found that the variables that have a direct influence of the mechanism of good corporate governance is the ownership of the institution, while other variables have no influence either directly or indirectly.
ANALISIS PENGGUNAAN ASET DALAM MENGUKUR PROFITABILITAS PT PERUSAHAAN GAS NEGARA (PERSERO) TBK MEDAN Rizanul Akbar Assofi; Syafrida Hani
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.977 KB)

Abstract

This study aims to analyze and observe the linkage of asset use and profitability of PT. Perusahaan Gas Negara (Persero) Tbk Medan abbreviated as PGN. The research was done by descriptive analysis approach. From 2011 to 2013 data, it was found that in addition to the turn over inventory ratio, the downward trend occurred in account receivable turnover ratio, fixed asset turnover, total asset turn over, and cash turnover, resulting in less stable profitability of firms, Continue to decline. Although the ratio of GPM, operating margin and NPM increased in 2012, but in 2013 all profitability ratios decreased. The decrease in activity ratios is likely to be due to an increase in company assets such as accounts receivable, fixed assets, total assets and substantial corporate cash each year, but is not accompanied by maximum revenues annually, although the company can keep its earnings stability increasing every year
Inovasi Pupuk Cair: Pupuk Limbah Tankos Buah Sawit (PLTBS) dalam Meningkatkan Kesuburan Tanah dan Tanaman Syafrida Hani; Hasbi Assiddiq; Adrian Bagas; Dodo Wiranda; Sitta Hazzar Eka Romadhon
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 2 (2022): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i2.2295

Abstract

Utilization of waste from oil palm fruit tanks as the basic material for making liquid fertilizer is an embodiment of love for the environment. Tankos waste which has been scattered into garbage, turns out to have content that is useful for increasing soil fertility. Through the process of burning and mixing with materials in the form of urea, KCl, EM4 and water, which are then fermented to produce liquid fertilizer that has a selling value. The results of the content test for PLTBS liquid fertilizer provide information about the advantages of PLTBS products, which can accelerate plant growth, increase chlorophyll levels and photosynthesis rate, so that leaves become denser and plants are healthier. The content of PLTBS fertilizer solution can also improve soil chemical properties and suppress pest and disease populations, thereby increasing fruit production and plant fertility. When compared to competitors, the price of PLTBS products is very affordable and much cheaper than other liquid fertilizer products. This product also supports going green because it is environmentally friendly and does not contain harmful ingredients. Based on the business feasibility projection, the PLTBS liquid fertilizer product is feasible to run, besides being able to increase income, it can also create jobs.
THE EFFECT OF AWARENESS, TAX KNOWLEDGE, FISCUS SERVICES ON MANDATORY COMPLIANCE TAX OF PERSONAL PERSON WITH TAX SOCIALIZATION AS A MODERATING VARIABLE AT KPP PRATAMA BINJAI Fatiya Kamila Hanoum; Syafrida Hani; Irfan
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.023 KB)

Abstract

This study aims to examine and analyze the effect of awareness, taxation knowledge, and fiscus services on personal taxpayer compliance with taxation socialization as a moderating variable at KPP Pratama Binjai. The level of compliance of personal taxpayers at KPP Pratama Binjai experienced a very large decline in 2021, namely 11.90%. The research method used is the quantitative associative method, namely a research assessing the correlation between two or more variables. The results of the study indicate that taxpayer awareness, taxation knowledge and fiscus services all influence taxpayer compliance. Tax socialization moderates the effect of taxpayer awareness on taxpayer compliance, but tax socialization does not moderate the effect of taxation knowledge and fiscus services on taxpayer compliance. Therefore, it is suggested to the KPP Pratama Binjai to improve its tax services to taxpayers beyond the desired standard so that it will later be able to influence taxpayers to improve taxpayer compliance
Micro Enterprises Management Based On Islamic Paradigm Syafrida Hani; Azuar Juliandi; Irfan Irfan; , Elizar Sinambela
International Journal Reglement & Society (IJRS) Vol 3, No 3 (2022): September-December
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i3.288

Abstract

This study aims to describe how micro business management is based on the Islamic paradigm. This is related to the Micro Business Strategy to Obtain Allah's Pleasure. The results of the study are expected to contribute to minimizing the problems faced, including limited human resources, capital, low ability to manage finances, lack of innovation and mastery of information technology. the main goal in developing the Islamic economy and in accordance with the objectives of the Islamic maqashid. Likewise with business management in Islam which aims to manage natural resources and all of their contents so that they can be utilized and benefit others, managed and processed properly and not contrary to Islamic law. Business management in Islam should be based on 1) the principle of monotheism and organizational commitment; 2) principles of organizational science and learning; 3) moral principles and personality of members of the organization; 4) principles of worship and work practices; 5) the principle of mardhatillah and performance
PENGARUH KEPUTUSAN KEUANGAN TERHADAP NILAI PERUSAHAAN DIMEDIASI OLEH RETURN ON ASSET Rizki Arvi Yunita; Syafrida Hani; Widia Astuty; Eka Nurmala Sari
JURNAL AKUNTANSI Vol 11, No 2 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i2.580

Abstract

Penelitian ini bermaksud guna melakukan analisis mediasi return on asset pada efek keputusan keuangan pada nilai perusahaan dalam perusahaan LQ45 di BEI. Analisis data menggunakan pendekatan kuantitatif asosiatif untuk mengetahui hubungan antara dua variabel atau lebih, dengan path analysis dari 21 data perusahaan yang dikumpulkan dengan teknik purposive sampling untuk tahun pengamatan 2016-2020. Hasil penelitian menemukan bahwa keputusan pendanaan dan return on asset berefek pada nilai perusahaan, dan Keputusan pendanaan dan kebijakan dividen berdampak pada return on asset. Return on asset memediasi dampak keputusan pendanaan dan kebijakan dividen terhadap nilai perusahaan. Namun penelitian ini tidak berhasil menemukan adanya dampak keputusan investasi dan kebijakan dividen pada nilai perusahaan, demikian pula dengan keputusan investasi tidak berdampak pada return on asset dan Return on asset tidak memediasi pengaruh keputusan investasi pada nilai perusahaan disebabkan keputusan investasi yang tidak tepat baik itu terlalu besar ataupun terlalu kecil berdampak pada ketidakmampuan perusahaan untuk meningkatkan return on asset sehingga memberi sinyal buruk (bad news) bagi pelaku pasar sehingga menurunkan nilai perusahaan. Diharapkan perusahaan memanfaatkan dengan baik setiap pertambahan aset dengan mengoptimalkannya pada pusat-pusat operasional.This study intends to analyze the mediation of return on assets on the effect of financial decisions on firm value in LQ45 companies on the IDX. Data analysis uses an associative quantitative approach to determine the relationship between two or more variables, with path analysis of 21 company data collected by purposive sampling technique for the 2016-2020 observation year. The results of the study found that funding decisions and return on assets have an effect on firm value, and funding decisions and dividend policies have an impact on return on assets. Return on assets mediates the impact of funding decisions and dividend policy on firm value. However, this study did not succeed in finding the impact of investment decisions and dividend policy on firm value, as well as investment decisions that did not impact on return on assets and return on assets did not mediate the effect of investment decisions on firm value due to inappropriate investment decisions, whether they were too large or too small an impact on the company's inability to increase return on assets so that it gives a bad signal (bad news) for market participants, thereby reducing the value of the company. It is expected that the company will make good use of each additional asset by optimizing it in operational centers.
MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADAPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Feroza AZRAI JUWIKA Azrai Juwika; Syafrida Hani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 1 (2015): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i1.96

Abstract

ABSRACTThe purpose of this research is to investigate influence of good corporate governance mechanism on earning management. Good Corporate Governance mechanism that used un thus research, such as : board of directors, board of commissioner, audit committee and institutional ownership. The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange in the year 2009-2013. Total sample in this research are 292. This research uses multiple regression analysis method to Good Corporate Governance mechanisms on earnings management. The result of this research showed that board of commissioners have significant relationship with earnings management, and the simultant, Good Corporate Governance mechanism have significant relationship with earning management.Keywords: earnings management and good corporate governance metchanism ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui pengaruh mekanisme good corporate governance terhadap manajemen laba. Baik mekanisme Corporate Governance yang digunakan un demikian penelitian, seperti: direksi, dewan komisaris, komite audit dan kepemilikan institusional. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2013. Total sampel dalam penelitian ini adalah 292. Penelitian ini menggunakan metode analisis regresi berganda untuk mekanisme Good Corporate Governance pada manajemen laba. Hasil penelitian ini menunjukkan bahwa dewan komisaris memiliki hubungan yang signifikan dengan manajemen laba, dan simultan, baik mekanisme Corporate Governance memiliki hubungan yang signifikan dengan manajemen laba.Kata kunci: manajemen laba dan mekanisme tata kelola perusahaan yang baik
FAKTOR – FAKTOR YANG MEMPENGARUHI PERILAKU WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN E-FILING Fitri Apriani; Syafrida Hani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1712

Abstract

The purpose of this study to examine the factors that influence faktr wajibpajak individual behavior towards the use of e-filing on STO Medan Belawan. Methods of sample selection using a convenience sampling. From the results of the test T is known that the technology readiness variables significantly influence the use of e filling, while the security and confidentiality of variables, perceived usefulness and ease of no significant impact on the use of e-filing. From the results of the F test found no effect of technology readiness, security and confidentiality, perceived usefulness, and perceived ease of the use of e-filing on STO Medan Belawan.
ANALYSIS OF THE APPLICATION OF TAX AGGRESSIVITY IN EFFORTS OF TAX CHARGE EFFICIENCY (STUDY AT PT. BAGUS SATRIA MANDIRI) Ahmad Fauzi; Eka Nurmala; Syafrida Hani
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the application of tax aggressiveness that should be carried out by PT. Bagus Satria Mandiri as an effort to increase the efficiency of the tax burden for 2019, 2020 and 2021. This research is a descriptive type of exploratory study approach, because it aims to describe conditions or phenomena that occur in the field. The type of data used in this study is data sourced from interviews, financial reports, SPT Masa, Annual SPT and documentation. Data analysis techniques used include content analysis or content analysis, which is a method of research with certain stages to extract the essence of an idea or information and then draw a conclusion. The relationship between tax planning and the efficiency of the tax burden is by explaining the causal relationship by comparing the tax planning before and after it is implemented or the Effective Tax Rate (ETR). If this tax aggressiveness effort is legally carried out, then PT. Bagus Satria Mandiri will be able to streamline the tax burden for 2019 of Rp. 153.967.125,- or 27.05%, in 2020 Rp. 265,878,625, - or 37.14% and in 2021 Rp. 392,944,625,- or 84.03%. If accumulated for 3 years the amount of efficiency before and after tax aggressiveness with a saving value of Rp. 812,790,375,- or the average percentage is 46.38% per year.
DETERMINANTS OF TAX AGGRESSIVITY IN REGISTERED PHARMACEUTICAL SECTOR COMPANIES IN INDONESIA STOCK EXCHANGE MODERATED BY PROFITABILITY Rini Ariyani; Syafrida Hani; Irfan
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine, test, and analyze the effect of liquidity, leverage and capital intensity on tax aggressiveness moderated by profitability in pharmaceutical sector companies listed on the Indonesia Stock Exchange. This study uses quantitative methods with an associative approach and documented data collection by collecting, recording, reviewing and analyzing secondary data in the form of financial statements of manufacturing companies in the pharmaceutical sub-sector from 2016-2021. This study took 42 samples using purposive sampling method. The data analysis technique used is descriptive statistics which is used to explain the description of the data from all variables and also multiple linear regression analysis and the Moderated Regression Analysis (MRA) test. The results of this study indicate that liquidity and capital intensity have no effect on tax aggressiveness. And leverage has an effect on tax aggressiveness. Profitability is able to moderate (strengthen) the effect of liquidity, leverage and capital intensity on tax aggressiveness.
Co-Authors Adrian Bagas Azuar Juliandi Azuar Juliandi Bakhrul Khair Amal, Bakhrul Khair Dahrani, Dahrani Dilla Ainur Rahmi Dodo Wiranda Eka Nurmala Eka Nurmala Sari Elizar Sinambela Fadhillah, Nurul Fatiya Kamila Hanoum Fauzi, Ahmad Feroza AZRAI JUWIKA Azrai Juwika Feroza AZRAI JUWIKA Azrai Juwika, Feroza AZRAI JUWIKA Azrai Fitri Apriani Girsang, Rapika Br Gulo, Niperjaya Hafsah Hafsah Hakiki, Dewi Harsha Raziqa Daoed Hasbi Assiddiq Henny Zurika Lubis Irfan Irfan , Irfan Irfan, Irfan Irma Handayani, Irma Jufrizen Lubis, Mutiara Andora Mariati Mariati Maya Sari Maya Sari MMSI Irfan ,S. Kom Muhammad Firza Alpi, Muhammad Firza Muhyarsyah, Muhyarsyah Mukti, Roro Canggih Nasyalia, Cut Novien Rialdy Ocvianita, Ika Pratama Marpaung, Arif Putri, Chici Youlanda Rini Ariyani Rizanul Akbar Assofi Rizki Arvi Yunita Saehu, Uun Ahmad Sitta Hazzar Eka Romadhon Sri Wardatul Mufidah Sukma Lesmana, Sukma Suriyadi, Suriyadi Timor, Sukma Damayanti Tri Wulandari Widia Astuty Winanda, Yola Yovi, Muhammad zahrah fauzi