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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Teika Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SULTANIST: Jurnal Manajemen dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Coopetition : Jurnal Ilmiah Manajemen Jurnal Scientia Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INTELEKTIVA Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKONOMIKA45 Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal Transformation of Mandalika Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Journal of Media, Sciences and Education
Lorina Siregar Sudjiman
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN CAPITALINTENSITY TERHADAP PENGHINDARAN PAJAK Daka Sepry Sihombing; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 15 No 1b (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (779.047 KB) | DOI: 10.58303/jeko.v15i1b.2816

Abstract

The purpose of this research was to determine and analyze the effect of corporate social responsibility and capital intensity on the tax avoidance. This research is quantitative and uses secondary data taken from annual reports of transportation and logistic in the transportation sub-sector which exist on Indonesia Stock Exchange (BEI) during the 2017-2020 period. Purposive sampling method is the method that researchers use with a sample of 30 data. The results of this research prove that corporate social responsibility has a negative effect on tax avoidance but capital intensity has a significant effect on tax avoidance. And simultaneously concluded that corporate social responsibility and capital intensity have an effect on tax avoidance.
PENGARUH PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PENGHASILAN PASAL 21 (ORANG PRIBADI) PADA PT. DWITAMA GLOBAL PERSADA TAHUN 2018-2021 Ezra Hasundungan Doloksaribu; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 15 No 1b (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.612 KB) | DOI: 10.58303/jeko.v15i1b.2817

Abstract

The purpose of this study is to analyze individually and collectively the effect of understanding on the compliance of taxpayers with income tax article 21 (individuals). This study uses respondents by conducting 39 people who are taxpayers who work at PT. DWITAMA GLOBAL PERSADA, and using the SPSS (Statistical Package for the Social Sciences) program. The data collection method used Taken sampling in the form of a questionnaire with a Likert scale of 1-5 points. Data analysis methods include Descriptive Statistics, Validity Test, T Test, F Test, Reliability, Simple Linear and Correlation Coefficient Test. The results showed that the understanding of taxpayers and compliance with income tax article 21 (individuals) at PT. DWITAMA GLOBAL PERSADA showed very good results. And also shows that the understanding of taxpayers has a significant effect on compliance with article 21 income tax payers (individuals).
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BEI TAHUN 2018-2020 Geovani Sitepu; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 15 No 1c (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (826.976 KB) | DOI: 10.58303/jeko.v15i1c.2830

Abstract

The purpose of this study was to determine the effect of profitability and leverage on tax avoidance by coal mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study uses descriptive and associative methods, the sample used is 14 companies that have passed the criteria of 60 samples using purposive sampling method so that the number of samples studied is 42 data. The analysis technique used in this research is descriptive descriptive statistics, classical assumption test, multiple linear regression, hypothesis testing and coefficient of determination test. The results showed that partially there was no significant effect of profitability on tax avoidance, on the contrary, leverage had a significant effect on tax avoidance. Simultaneously, profitability and leverage have a significant effect on tax avoidance in coal sub-sector mining companies listed on the Indonesia Stock Exchange.
PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BEI TAHUN 2017-2021 Astika Tamala Br Tinjak; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 15 No 1c (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.888 KB) | DOI: 10.58303/jeko.v15i1c.2831

Abstract

Penelitian ini berawal dari rasa ingin memahami dari peneliti untuk mrngetahui bagaimana pengaruh profitabilitas terhadap harga saham, dalam hal ini peneliti memilih rasio ROA dan ROE sebagai indikator dari profitabilitas. Data yang digunakan ialah data sekunder dan berjenis kuantitatif yang dikumpulkan dari BEI. Populasi yang dipakai pada penelitian ini ialah perusahaan manufaktur yang bergerak dalam sektor barang konsumen primer selama periode 2017-2021 yang mencantumkan laporan keuangan perusahaannya di BEI. Didapati ada 39 perusahaan, namun yang memenuhi kriteria terdapat 18 perusahaan, yakni perusahaan yang membagikan dividen setiap tahun periode 2017-2021, 21 perusahaan didapati tidak membagikan dividen kepada pemegang saham di setiap tahun periode 2017-2021. Teknik pengolahan data menggunakan uji Asumsi Klasik, uji Parsial (T), uji Simultan (F) dan koefisien determinasi, dan untuk membantu peneliti mengolah data digunakan aplikasi software SPSS versi 26. Data yang diolah dalam penelitian ini telah telah di uji dan lolos memenuhi syarat uji Asumsi klasik. Secara Parsial peneliti menemukan bahwa ROA berpengaruh positif dengan nilai signifikan sebesar 0,51> 0,05 dan ROE tidak berpengaruh signifikan dengan nilai signifikansi sebesar 0.00>0,05 terhadap harga saham. Secara bersamaan didapati ROA dan ROE berpengaruh positif dan signifikan terhadap harga saham. Terdapat 33,4% peran dari ROA dan ROE dalam mempengaruhi harga saham pada penelitian ini, sehingga 66,6% dipengaruhi variabel lain.
Indonesia PENGARUH KUALITAS AUDIT, PROFITABILITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PADA TAHUN 2017-2020: Indonesia Raynaldo Stefanus Herikusnanto; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 15 No 2 (2022): EKONOMIS : November 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.299 KB) | DOI: 10.58303/jeko.v15i2.2977

Abstract

ABSTRACT.Firm value is the selling price or price of the company when the company is sold to potential buyers and investors and is usually reflected in the price of shares sold by the company. If the company's value is good, investors will think that the company is good too. This study determines the effect of audit quality, profitability, and solvency on firm value. The data is taken from food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period. The total research sample in this article is 17 sample companies so that the total data for this research is 72. The analytical tool used is SPSS 23. This research has obtained a result that shows audit quality, profitability and solvency not have an affect on firm value. Keywords: Audit Quality, Profitability, Solvency, Firm Value.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan Shopee Express (Studi Kasus Pada Mahasiswa Universitas Advent Indonesia) Nova Lorenzi; Lorina Siregar Sudjiman
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1033

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kualitas Pelayanan terhadap Kepuasan Pelanggan Shopee Express baik secara parsial maupun secara simultan. Populasi dalam penelitian ini menggunakan studi kasus pada mahasiswa Universitas Advent Indonesia sebanyak 120 responden. Teknik dilakukan dalam penelitian ini yaitu pengumpulan data primer melalui kuesioner online yang disebarkan menggunakan google form dan pengolahan data ini menggunakan SPSS 25. Analisis yang dilakukan dalam penelitian ini adalah analisis Statistik Deskriptif, Uji Validitas dan Reliabilitas, ,Uji T dan Uji F, dan Uji Koefisien Determinasi. Hasil penelitian yang dilakukan menunjukkan bahwa hasil dari uji t dan uji f yang secara parsial dan simultan menunjukkan variabel Kualitas Pelayanan berpengaruh signifikan terhadap Kepuasan Pelanggan Shopee Express.
THE EFFECT OF COST OF GOODS SOLD ON NET PROFIT IN BASIC INDUSTRIAL AND CHEMICAL MANUFACTURING COMPANIES LISTED ON THE IDX Esra Supriyani; Lorina Siregar Sudjiman
Jurnal Scientia Vol. 12 No. 02 (2023): Education, Sosial science and Planning technique, edition March-May 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i02.1401

Abstract

Problem faced by researcher include: 1) How much cost of goods sold growth in basic and chemical industrial companies listed on IDX in 2020-2021? 2) How much is the growth of net profit in basic and chemical industrial companies listed on IDX in 2020-2021? 3) How much influence cost of gods sold on net income in the basic and chemical industry in 2020-2021? With the aim of knowing and analyzing 1) The magnitude of the development of the main costs in basic and chemical industry companies listed on IDX in 2020-2021 2) The amount of development of net profit in basic and chemical industry companies listed in IDX in 2020-2021? 3) The magnitude of the effect of the cost of goods sold on net profit in the basic and chemical industry in 2020-2021? This study used secondary data processed by researchers and taken from the financial statements of basic and chemical industry companies in 20, 20-20, 21. The population showed that there were 75 basic and chemical industry companies listed on the IDX. Sample determination used purposive sampling and found 45 companies whose 90 data can be used for processing and analysis. The processed data are quantitative data analyzed by causal associations. The results showed that the: 1) cost of gods sold experienced an average increase of 21% with the highest increase of 79% in the company Mark's code and decrease in the cost of goods sales of -12% in the BTON code company. 2) Net profit experienced an average increase of 334% with the highest increase of 8,351% in the CAKK code company while a decrease in net profit was -65% in the ESIP code company. 3) Partially the cost of goods sold has a positive and significantly strong effect on net profit in basic and chemical industry companies in 2020-2021.
Pemberdayaan Masyarakat Desa Karyawangi Melalui Pengelolaan Keuangan Dan Pemanfaatan Teknologi Informasi Lorina Siregar Sudjiman; Paul Eduard Sudjiman
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i2.940

Abstract

Perluasan sektor UKM yang sangat penting bagi ekonomi Indonesia merupakan inti dari upaya pengelolaan keuangan usaha kecil dan menengah. Di sisi lain, usaha kecil dan menengah di Indonesia menghadapi berbagai persoalan, termasuk persoalan pengelolaan keuangan perusahaan dan teknologi informasi.. Tujuan dari pengabdian masyarakat ini adalah untuk mendukung dan membimbing masyarakat dan pemilik usaha kecil, khususnya usaha mikro dan kecil (UMK), yaitu ibu-ibu dari RW Desa Karyawangi, Cihanjuang Rahayu dan anak muda dalam karang taruna, mendorong di sektor UKM dengan menerapkan sistem akuntansi dan keuangan yang memenuhi kriteria UKM yang signifikan serta teknologi informasi.. Metode pembelajaran yang digunakan adalah strategi klasik yang melibatkan pendekatan dialog, tanya jawab, dan simulasi, dengan tujuan agar mitra menerima materi dengan baik. Peserta program pengabdian ini mendapatkan ilmu dan wawasan sebagai usaha kecil yang mahir dalam menangani keuangan dan menggunakan teknologi informasi dalam mengembangkan usaha kecil dalam mencapai keuntungan yang baik
PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI Shelly Julyen Sinurat; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 16 No 1 (2023): EKONOMIS : April 2023
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v16i1.3215

Abstract

This study hopes to learn more about how audit quality and audit committees affect earnings management at manufacturing companies. In the year of 2020 until 2022, the research analyzed sub sector ceramic, porcelain, and glass, the manufacturing businesses trading on the Indonesia Stock Exchange. With Quantitative methods were derived through analyses of seven different companies' yearly financial reports, yielding 21 separate data sets. Using descriptive statistics, classical assumptions, multiple linear regression, hypothesis testing, and the coefficient of determination are all handled inside the SPSS software. The research found no significant relationship between audit quality or the presence of an audit committee and earnings management.
ANALYSIS THE DEVELOPMENT REALIZATION OF INCOME TAX (PPH) AND VALUE ADDED TAX (PPN) REVENUE AT KPP PRATAMA SOREANG FOR THE YEARS 2018-2022 Chyintia Malau; Lorina Siregar Sudjiman
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Abstract

This research aims to analyze the development of tax revenue acceptance, its effectiveness, and the supporting, inhibiting factors, as well as solutions for the realization of income tax (PPh) and value-added tax (PPN) at the Soreang Tax Office from 2018 to 2022. The data used in this research are secondary data. The research findings indicate that the realization of income tax and value-added tax still fluctuates, meaning that there are years when the revenue target is achieved and others when it is not. This is due to various factors, such as economic conditions, taxpayer compliance, consumption levels, and taxpayer resources in the Soreang Tax Office.
Co-Authors Aditya Fredrik Simanungkalit Agustini, I Gusti Ayu Ari Andhika Sudjiman Andres Hiltown Naibaho Anggiat SMT Arbino Sinaga Astika Tamala Br Tinjak Bintang Harapan Cheerfully Doanny Grace Hutagalung Christina Bagenda Chriz Anggun Girsang Chyintia Malau Clara P. Georgina Hutabarat Clarina Freshya Waruwu Daka Sepry Sihombing Daniel Luther Somopawiro DEVINA TERTIANA SIREGAR DINA MADELINA PRATIWI PUSPITASARI Elda Legia Pasaribu Elisa Siahaan Elma Rebecca Tania Simanjuntak Esra Supriyani Ezra Hasundungan Doloksaribu Francis Hutabarat Geovani Sitepu Grace Purity Elisabeth Simbolon Gyzhella Chresty Angel Haida Situmorang Halawa, Krisman Handy Waldy Sembiring Depari Harman Malau Herman Agrianto Sitorus Hudson Junifer Malau Hutabarat, Clara P. Georgina Hutagalung, Cheerfully Doanny Grace Irene Alda Uli Siregar Irene Hari Anakia Situmorang Irma Suryani Ivan S Jesica Anggreani Siringoringo JESSICA ANGELINA SITOHANG Jhonson Trimartin Sitanggang Joel Davidson Sinaga Jonatan Romeldo Pardomuan Hasiholan Joshua Joshua Hasiholan Nainggolan Kevin Marshall Pandiangan Kevlin Malau, Mei Lenita Waty Lisa Marthinus Ismail Matthew Mei Kevlin Malau Michael Sebastian Silaban Nova Lorenzi Ouduil, Stanley Alberto Pandiangan, Austin Alleyn Parulian Simanjuntak Paul E. Sudjiman, Paul E. Pebrin Miller Limbong Philip Morris Sihombing Puji Deli Shella Putri Paulina N Parhusip Rahel Meliana Raynaldo Stefanus Herikusnanto Rias Abigel Ridelni Eunike Br Ginting Rifaldo Purba Riky Sai Maruli Rolyana Ferinia Rophinta Violyta Rut Meflinda Rut Meflinda BR Hutagalung Sabatini Simbolon Seroy, Rhiezky Samuel Shelly Julyen Sinurat Situmorang, Irene Hari Anakia Sudjiman, Paul Edward Susanti, Mila Sylvia Kristinauli Siregar Siagian Telaumbanua, Aluinahot Widiyanto, Meidy Yehezkiel Rivaldo Tarigan Yohana Monica S.