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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Wira Ekonomi Mikroskil Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Mega Aktiva: Jurnal Ekonomi dan Manajemen Jurnal Proaksi Enrichment : Journal of Management Jupeko (Jurnal Pendidikan Ekonomi) Accounting and Business Journal JURNAL REGIONOMIC Pareto : Jurnal Riset Manajemen dan Bisnis Journal of Business Management and Economic Development Jurnal Kewirausahaan Bukit Pengharapan Jurnal Pengabdian Bukit Pengharapan Mount Hope Management International Journal Jurnal Studi Akuntansi Pajak Keuangan
Sigalingging, Eni Duwita
Universitas Mikroskil
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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PELATIHAN PEMBUATAN PEMBUKUAN UNTUK KEBUTUHAN PERPAJAKAN PADA UD. ROS FRUIT Dessyana; Sigalingging, Eni Duwita
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 1 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

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

Abstract

Pada prinsipnya seluruh badan usaha di Indonesia yang merupakan wajib pajak harus menyelenggarakan pembukuan. Termasuk usaha kecil maupun usaha dagang yang dilakukan orang pribadi. Kewajiban pembukuan ini diatur dalam pasal 28 ayat (1) Undang-Undang KUP. Pembukuan adalah suatu proses pencatatan yg dilakukan secara teratur untuk mengumpulkan data dan informasi keuangan yang meliputi harta, kewajiban, modal, penghasilan dan biaya, serta jumlah harga perolehan dan penyerahan barang atau jasa yang ditutup dengan penyusunan laporan keuangan berupa laporan laba rugi dan neraca untuk periode tahun pajak tersebut. Banyak wajib pajak orang pribadi yang merasa kesulitan dalam menjalankan kewajiban pembukuan ini. Padahal dengan pembukuan yang baik, pengusaha sangat diuntungkan karena dapat mengetahui kondisi kesehatan keuangan, mengontrol biaya operasional, memantau aset-aset perusahaan, bahkan dapat membuat proyeksi keuangan (budgeting) untuk jangka pendek maupun jangka panjang. Selain itu, adanya pembukuan akan mempermudah wajib pajak dalam melakukan pengisian surat pemberitahuan (SPT). Pelaku usaha sering sekali menggabungkan keuangan pribadi dengan keuangan usahanya. Hal ini tentu mengakibatkan pelaku usaha kesulitan melihat pendapatan bersih yang diperoleh dari kegiatan usahanya. Salah satu nya terjadi pada Usaha Dagang (UD) Ros Fruit. Program pelatihan ini adalah memberikan pengetahuan baru yang menambah wawasan pelaku usaha dagang tentang penerapan akuntansi dalam penyusunan pembukuan, serta dapat di-implementasikan sesuai dengan makalah (modul) yang telah disampaikan pada pelatihan. Dengan dilakukannya pelatihan ini diharapkan adanya peningkatan kemampuan yang memadai dalam penyusunan pembukuan di UD. Ros Fruit.
PENGARUH MOTIVASI DAN MENTAL WIRAUSAHA TERHADAP JIWA WIRAUSAHA MUDA Eni Duwita Sigalingging; Fiderlin Buulolo
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 10 No 2 (2025): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v10i2.3807

Abstract

This study aims to determine the effect of Motivation and Entrepreneurial Mentality on Young Entrepreneurial Spirit (Case Study of Students From the Faculty of Economics and Business at the University of Nias with an Interest In Entrepreneurship). The results of this study indicate that motivation and entrepreneurial mentality affect the entrepreneurial spirit. Furthermore, in this study, multiple linear regression equations were obtained using primary data in the form of a questionnaire about motivation, entrepreneurial mentality and young entrepreneurial spirit. The questionnaire was tested for validity and reliability before processing research data. The test tool used is the classical assumption test. The results showed that partially the motivation ) (1,832) > and entrepreneurial mentality ) (8,424) > (1,697) so that it positive and significant to the young entrepreneurial spirit (Y) at α = 0.05. Meanwhile, simultaneously the motivational and entrepreneurial mental variables have a positive and significant effect on the entrepreneurial spirit with (35,522) > (3,316) at α = 0,05.
Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Sektor Properties & Real Estate Sinaga, Krismando Viktor; Syafira Ulya Firza; Eni Duwita Sigalingging
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2171

Abstract

This research is based on the phenomenon of many public companies experiencing long periods of time in publishing their financial reports. This research aims to test the effect of profitability, solvency, firm size, and auditor reputation on audit. In this study, profitability, solvency, firm size, and auditor reputation variables act as independent variables, besides the dependent variable used is audit delay. The sample in this study is properties & real estate companies listed on the IDX in 2021- 2022 with a total sample of 70 samples. The sample selection is based on the purposive sampling method with the criteria and requirements determined by the researcher. The analytical method used in this research is multiple linear regression analysis using SPSS 25 program aid. The results showed that partially variables profitability have a significant negative effect on audit delay and solvency have a negative effect but not significant on audit delay. Meanwhile, the firm size and auditor reputation have a positif but not significant effect on audit delay.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Khosasi, Dian Bravo; Silitonga, Putri S. L.; Firza, Syafira Ulya; Sigalingging, Eni Duwita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2200

Abstract

This research aims to analyze the influence of liquidity, business risk, asset structure, profitability and company size on the company's capital structure. Apart from that, this research also examines the role of managerial ownership as a moderating variable that can influence the relationship between the independent variable and the dependent variable. This research uses a sample of 603 manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The method used in sampling is based on criteria (purposive sampling). The data collection method in this research uses library research by means of documentation and literature. The results of this research show that liquidity, business risk, asset structure, profitability and company size have no effect on capital structure. Managerial ownership is able to moderate the relationship between company size and capital structure. Managerial ownership is unable to moderate the relationship between liquidity, business risk, asset structure and profitability on capital structure.
Peran Profitability dalam Memoderasi Pengaruh Predictor Debt Policy Law, Jimmy; Akilah; Shane, Cindy; Firza, Syafira Ulya; Sigalingging, Eni Duwita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2214

Abstract

The research aims to examine and analyze the effect of business risk, company growth, company size, asset structure, and free cash flow on debt policy with profitability as a moderating variable. The population of this study consists of 191 mining companies for the period of 2020-2022 listed on Indonesia Stock Exchange (IDX). The sampling technique was purposive sampling and 106 company were used. This type of research was correlational method. Data analysis was performed using classical assumption, hypothesis testing, and moderating regression (MRA) using IBM SPSS 25 version. Partially, the result of the study indicate that company growth and company size had a significant positive effect on debt policy; free cash flow had a significant negative effect on debt policy; meanwhile, business risk and asset structure had no significant effect on debt policy. The result of the moderation test in this study indicate that profitabiliy can moderate the effect of company growth on debt policy. Meanwhile, profitability is unable to moderate the effect of business risk, company size, asset structure, and free cash flow on debt policy.
Analisis Faktor yang Mempengaruhi Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Sektor Pertambangan Christina, Christina; Lo, Lucyana; Julis, Danica; Firza, Syafira Ulya; Sigalingging, Eni Duwita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2230

Abstract

Penelitian ini dilakukan untuk mengkaji dan menganalisis faktor yang mempengaruhi nilai perusahaan (Price to Book Value) dan bagaimana peran kebijakan dividen (Dividend Payout Ratio) memoderasi hubungan faktor-faktor tersebut dengan nilai perusahaan. Semakin tinggi nilai perusahaan, maka akan diikuti dengan tingginya harga saham. Tingginya harga saham perusahaan menunjukkan tingginya kekayaan perusahaan yang tercermin dari tingginya nilai perusahaan. Nilai perusahaan dipengaruhi oleh beberapa faktor internal perusahaan seperti profitabilitas, struktur modal, ukuran perusahaan, likuiditas, dan rasio aktivitas. Penelitian ini berobjek pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Populasi dalam penelitian ini berjumlah 191 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 86 perusahaan dengan total pengamatan 131 perusahaan. Metode analisis data yang digunakan adalah Partial Least Squaredengan model two-stage approach dengan menggunakan alat bantu perangkat lunak statistika SmartPLS 3. Hasil penelitian menunjukkan bahwa variabel profitabilitas (Return on Assets), struktur modal (Debt to Equity Ratio), ukuran perusahaan (LnTotalAsset), likuiditas (Current Ratio), rasio aktivitas (Total Assets Turn Over) tidak berpengaruh terhadap nilai perusahaan (Price to Book Value) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Selain itu, pengujian moderasi menunjukkan bahwa kebijakan dividen tidak mampu memoderasi hubungan (Return on Assets) dengan nilai perusahaan (Price to Book Value) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Kata Kunci: Kebijakan Dividen ; Likuiditas ; Nilai Perusahaan ; Profitabilias ; Rasio Aktivitas ; Struktur Modal ; Ukuran Perusahaan.
PENGARUH KONSERVATIF AKUNTANSI, STRUKTUR MODAL, PERSISTENSI LABA, PERTUMBUHAN LABA, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN PERKEBUNAN DAN TANAMAN PANGAN Jothan Gladwin Aloysius Mendrofa; Jhon Lismart Benget. P.; Gomgom Panggabean; Nobel Temanta Ginting; Stencer Ivan Hoe Lumban Gaol; Eni Duwita Sigalingging
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/d34bbx32

Abstract

Penelitian ini dilakukan untuk menganalisis hubungan antara konservatisme akuntansi, struktur modal, persistensi laba, pertumbuhan laba, dan ukuran perusahaan terhadap kualitas laba pada perusahaan yang bergerak di sektor perkebunan dan tanaman pangan yang terdaftar di Bursa Efek Indonesia pada periode 2020–2024. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan perusahaan. Pemilihan sampel dilakukan menggunakan teknik purposive sampling, sehingga diperoleh 11 perusahaan sebagai sampel dengan jumlah pengamatan sebanyak 55 observasi. Pengolahan dan analisis data dilakukan dengan menggunakan metode regresi linear berganda melalui bantuan aplikasi SPSS versi 25. Hasil analisis menunjukkan bahwa secara parsial konservatisme akuntansi dan ukuran perusahaan berpengaruh positif serta signifikan terhadap kualitas laba. Sementara itu, struktur modal, persistensi laba, dan pertumbuhan laba tidak memiliki pengaruh yang signifikan terhadap kualitas laba. Secara simultan, seluruh variabel independen dalam penelitian ini terbukti berpengaruh signifikan terhadap kualitas laba dengan nilai Adjusted R Square sebesar 0,380, yang berarti bahwa 38% variasi kualitas laba dapat dijelaskan oleh kelima variabel tersebut. Hasil penelitian ini mengindikasikan bahwa konservatisme akuntansi dan ukuran perusahaan berperan penting dalam meningkatkan kualitas laba, sehingga dapat menjadi acuan bagi penelitian selanjutnya yang membahas determinan kualitas laba
DAMPAK DESENTRALISASI FISKAL TERHADAP PEMBANGUNAN DAERAH DI PROVINSI LAMPUNG Erista Agustina; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.322

Abstract

The aim of this research is to identify imbalances in budget distribution and development between regions in Lampung Province, examine the obstacles faced by regional governments in implementing fiscal decentralization policies, and (provide recommendations for increasing the effectiveness of fiscal decentralization. The method used is that this research method uses a mixed approach (mixed methods), with data sources from journals, books, articles and other relevant sources. Then, the data collected was analyzed qualitatively and quantitatively. The results of this research were that there was an imbalance in budget distribution and development, in which regions have developed to receive larger budget allocations than underdeveloped regions. The main obstacles in implementing fiscal decentralization include limited human resource capacity, complicated bureaucratic procedures, and low community participation in budget planning and monitoring. Recommendations for overcoming these obstacles include increasing resource capacity. human resources, simplification of bureaucratic procedures, and increased community participation. In conclusion, the imbalance in budget distribution and obstacles in implementing fiscal decentralization affect the effectiveness of regional development in Lampung Province. Increasing local government capacity and community participation are needed to overcome this problem and increase the success of fiscal decentralization.
ANALISIS RASIO KINERJA KEUANGAN PEMERINTAH KABUPATEN SIDOARJO BERDASARKAN LAPORAN REALISASI ANGGARAN TAHUN 2019-2022 Yanuar Setio Wicaksono; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.325

Abstract

The conduct of this study intends to find out the financial performance of the Kabupaten Sidoarjo Government by using the Government Financial Statements in the form of the 2019-2022 Budget Realization Report which serves as the main data. Quantitative descriptive methods are used for the research carried out. To find out the financial performance of the Sidoarjo Regency Government, it is calculated using various ratios, including based on regional independence, regional financial dependence, and degree of decentralization. growth, efficiency, and effectiveness. The results obtained from this study found that the value of Sidoarjo Regional Independence during 2019-2022 was on a scale of 60% - 80% so that it was still considered not fully independent. The Regional Financial Dependency Ratio (RKKD) of Sidoarjo has an interval scale of 50% - 60% and shows that it is still very dependent on transfer receipts. The Degree of Decentralization Ratio (RDD) of Sidoarjo Regency is on an interval scale of 30% - 50% which means that it has the ability to run regional autonomy independently. The growth ratio shows an interval scale of 0% - 25% which means that the Sidoarjo Regency Government is still unable to increase its revenue and manage its finances. The value of government revenue effectiveness shows its effectiveness with more than 100%. Meanwhile, the weight of the Sidoarjo Regency Government's revenue efficiency is more than 100%, which shows that the cost of collecting PAD is greater than the realization of PAD.
PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH PERWAKILAN BKKBN PROVINSI KEPULAUAN RIAU Denny Saputra; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.353

Abstract

The purpose of this research is to find out how the financial reports of the government agency of the BKKBN Representative of the Riau Islands Province are affected by the internal control system. To collect data, use a questionnaire. A total of 38 BKKBN representatives from Riau Islands Province were included in the sample of this study. The simple random sampling method was used in this study. Regression analysis, f tests, and t tests are performed on data using the SPSS for Windows program. The results of the research show that, in part, there is a significant influence between the control environment, risk assessment, control activities, information and communication, and monitoring on the quality of financial statements; at the same time, there are significant influences between the controlling environment, the assessment of risk, the control activity, the information and communications, and the monitoring of financial reporting quality.
Co-Authors Afen Prana Utama Sembiring Akilah Angelica Valencia Christina Christina Denny Saputra Dessyana Dessyana, Dessyana Devina Loman Dina Indah Permatasari Elvira Engelyne Erista Agustina Felicia Hanitio Fiderlin Buulolo gaol, masria lumban Gomgom Panggabean Iskandar Muda Situmorang Ivonny Jamain, Tries Handriman Jhon Lismart Benget. P. Jothan Gladwin Aloysius Mendrofa Julis, Danica Jupianus Sitepu Khosasi, Dian Bravo Law, Jimmy Lo, Lucyana Muhammad Yusuf Nobel Temanta Ginting Nur Aliah Nur Aliah Prima Reza Wahyuni Riny, Riny Risca Novalia Shane, Cindy Sherly Lim Silitonga, Putri S. L. Sinaga, Krismando Viktor Situmorang, Dokman Marulitua Sonya Enda Natasha Stencer Ivan Hoe Lumban Gaol Sugianta Ovinus Ginting Sulia - Syafira Ulya Firza Syafira Ulya Firza Theresia Natalia Sinaga Yanuar Setio Wicaksono Yunita Eriyanti Pakpahan, Yunita Eriyanti