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PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN INVESTASI DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MANUFAKTUR SUBSEKTOR OTOMOTIF YANG TERDAFTARDI BURSA EFEK INDONESIA PERIODE 2016-2019 Sumurung Tua Purba; Dompak Pasaribu; Wesly A. Simanjuntak
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 4, No 2 (2021): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.v4i2.70

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kebijakan hutang (DER), kebijakan investasi (TAG), Good Corporate Governance (KID) terhadap nilai perusahaan (PBV). Populasi dari penelitian ini yaitu perusahaan subsektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2016-2019 dan teknik pengambilan sampel yaitu metode sampel jenuh.Penelitian ini menggunakan metode regresi linier berganda dengan jumlah data sampel 52. Temuan penelitian ini diketahui bahwa kebijakan investasi dan komisaris independen berpengaruh postif tetapi tidak signifikan terhadap nilai perusahaan. Kebijakan hutang berpengaruh negatif dan signifikan terhadap nilai perusahaan.Nilai koefisien determinasi sebesar 0,190.
PELAYANAN E-SPT OLEH PARA RELAWAN PAJAK DI KPP DJP WILAYAH SUMUT 1 MEDAN Melanthon Rumapea; Arthur Simanjuntak; Duma M. Elisabeth; Mitha C. Ginting; Lamria Sagala; Sahala Purba; Septony B. Siahaan; Dompak Pasaribu; Rike Y. Panjaitan; Wesly A. Simanjuntak; Rimky M. P. Simanjuntak; Gracesiela Y. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 2 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.649 KB) | DOI: 10.46880/methabdi.Vol1No2.pp76-79

Abstract

This community service activity is one of the manifestations of the Tri Dharma Perguruan Tinggi, which is to provide benefits to the community in this case to taxpayers who are domiciled at the Tax Service Office (KPP) in the working area of ​​the Directorate General of Taxes (DJP) of North Sumatra 1. Several KPPs that were appointed partners were KPPs of Medan Timur, Medan Petisah, Binjai and Lubuk Pakam. These activities include serving taxpayers, discussing, helping to calculate, and determining the amount of income tax deposits that must be fulfilled by taxpayers along with filling and reporting their annual SPT online (e-SPT). For the Indonesian Methodist University, especially the Faculty of Economics, this activity is a role to support the Government, especially in the inclusion of tax awareness which is being activated and programmed by the Directorate General of Taxes as well as to better foster relationships with the surrounding community. This activity begins with a meeting to explore the needs of partners, in this case, the DGT/KPP. Then the Tax Volunteer recruitment process is carried out in the form of written tests and interviews. Next, we compiled soft skills material for Tax Volunteers, namely FE UMI students who had been trained as volunteers, and coordinated the timing of this activity.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM (USAHA MIKRO, KECIL DAN MENENGAH) PADA DESA BINAAN LUMBAN PEA TIMUR KECAMATAN BALIGE KABUPATEN TOBA Thomas Sumarsan Goh; Dimita H. P. Purba; Duma M. Elisabeth; Ivo M. Silitonga; Wesly A. Simanjuntak; Hotlan Butar-Butar; Jatongam Nainggolan; Arison Nainggolan; Rahel Junita; Eva Julia G. Harianja; Sahala Purba; Januardi Mesakh; Fati G. N. Larosa; Tri Darma Sipayung; Rimky M. P. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1885.091 KB) | DOI: 10.46880/methabdi.Vol2No1.pp50-53

Abstract

The Service Team in collaboration with the Lumban Pea Timur, Kabupaten Toba, helps MSME actors in improving and developing their products through a marketing approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to increase sales and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.