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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
Unknown Affiliation
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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Berkarir di Perpajakan Berdasarkan Persepsi dan Motivasi Mahasiswa FE Unai Tentang Pajak Seroy, Rhiezky Samuel; Susanti, Mila; Sudjiman, Lorina Siregar
Jurnal Ekonomis Vol 17 No 1 (2024): EKONOMIS: April 2024
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

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

Abstract

Education is one of the programs to advance and educate the nation. Education begins with the family, which generally builds a person's character and career interests. Currently, there are still great opportunities in a tax career. However, it can be seen that a person's perception and motivation in a tax career are still far in demand. The purpose of this research is to research career interests in the field of taxation based on students' perceptions and motivations about taxes. The research was conducted on FE Unai students as a population and a sample of 75 people was obtained using snowball sampling. The research uses a quantitative method with primary data through questionnaires. Measurement scale using Likert scale. Statistical analysis describes data and trends as well as significance tests, equipped with validity and reliability tests. The research provides results that career interest in taxation is significantly influenced by perceptions and motivations about taxes, both partially and simultaneously.
Pengaruh Penerapan Green Accounting, dan Audit Internal terhadap Kinerja Perusahaan (Studi pada Perusahaan Pertambangan yang terdaftar di Bei 2020-2023) Pandiangan, Austin Alleyn; Siregar Sudjiman, Lorina; M.Hutabarat, Francis
Journal of Management and Bussines (JOMB) Vol 6 No 6 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i6.13384

Abstract

This study aims to examine the impact of Green Accounting implementation and the role of internal audits on corporate performance, specifically focusing on mining companies listed during the 2020-2023 period. Using a purposive sampling method, the study analyzes 140 observations derived from 35 companies. This approach effectively explores information related to the disclosure of the GRI Index in sustainability reports and the background of internal audits as stated in companies' annual reports. Corporate performance is measured using Return on Assets (ROA) as the primary indicator. The analysis method applied is quantitative. The findings reveal that Green Accounting has a significant positive impact on ROA. Meanwhile, the impact of internal audits on ROA is positive but not statistically significant. Overall, the analysis of the effects of Green Accounting and internal audits on ROA indicates a significantly positive relationship. This study seeks to explore how Green Accounting practices and the role of internal audits with an accounting background influence corporate financial performance through the examination of financial reports. Keywords: Corporate Performance, Green Accounting, Internal Audit
ANALYSIS OF THE RELATIONSHIP BETWEEN SUPPLY CHAIN MANAGEMENT AND BUSINESS PERFORMANCE IN THE CREATIVE ECONOMY SECTOR Agustini, I Gusti Ayu Ari; Sudjiman, Lorina Siregar; Bagenda, Christina
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 12 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v12i2.643

Abstract

In the rapidly developing digital era, this sector faces significant challenges and opportunities influenced by the company's ability to manage supply chains, implement innovation, and utilize technology effectively. This research analyzes the relationship between supply chain management (SCM), innovation, technology orientation, and business performance in the creative economy sector. The research method involves a quantitative approach, which involves collecting data through surveys distributed to companies in the creative economy sector. The questionnaire is designed to regularly measure the dimensions of SCM, innovation, technology orientation, and business performance. Following the results of data analysis, it is confirmed that supply chain management, innovation, and technology orientation have a positive and significant effect on business performance. This research provides significant implications for companies in the creative economy sector by showing how efficient supply chain management, implementation of sustainable innovation, and robust technology orientation can improve overall business performance. By understanding the relationship between these factors, companies can develop more effective strategies to improve operational efficiency, accelerate new product development, and leverage technology to gain competitive advantage.
TAX AVOIDANCE AS A RESULT OF DEBT LEVELS AND DEFERRED TAX Sudjiman, Lorina Siregar; Sudjiman, Paul Eduard
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Enter Listed on the Indonesia Stock Exchange and included in the SRI-KEHATI Index for the years 2021-2023, the purpose of this research is to assess the impact of debt levels and deferred taxes on tax avoidance. The Completed Item All of the descriptive methods that were utilized in this investigation were quantitative. The framework of this study makes use of secondary data that was obtained from several information sources, including www.idx.com. Throughout the three-year observation period (2021-2023), sixty data points that satisfy particular criteria were gathered from twenty-five companies that were selected through the use of a purposive sampling approach. To study the data, various statistical methods were utilized, including descriptive statistics with classical assumption testing, multiple linear regression analysis, hypothesis testing using F and t-tests, and evaluation of the coefficient of determination. According to the findings of this research, from 2021 through 2023, the Deferred Tax variable does not have a substantial impact on tax avoidance actions when the context is partial (t). In the context of tax evasion, the Debt Level variable is completely insignificant. From 2021 through 2023, companies that are included on the SRI-KEHATI Index do not let the factors dealing with their Deferred Tax and Debt Level have a major impact on the steps they take to avoid paying taxes (F). The level of debt and the amount of deferred taxes do not simultaneously affect tax evasion in SRI-KEHATI index companies listed on the Indonesia Stock Exchange.
PENGARUH AUDITOR CLIENT TENURE, REPUTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Hutabarat, Clara P. Georgina; Sudjiman, Lorina Siregar
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 3 No. 4 (2022): April
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v3i4.1137

Abstract

This study aims to analyze the effect of auditor client tenure, audit reputation and company size on going concern audits in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This research method uses quantitative methods by performing data analysis techniques used in this study are descriptive statistics, multicollinearity test, overall fit model test, model feasibility test, coefficient of determination, classification matrix test and logistic regression significance test. Sample data obtained from as many as 27 companies with a total sample of 81. The results of this study indicate that hat (1) Auditor Client Tenure has no significant effect on Going Concern Audit (2) Audit reputation does not have a positive effect on Going Concern Audit, and (3) Company Size has no effect on Going Concern Audit.
Pengaruh Capatial Intensity, Inventory Intensity, dan Leverage Terhadap Agresivitas Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar di Bei Tahun 2018-2021 Mei Kevlin Malau; Lorina Siregar Sudjiman
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.198

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh capital intensity, inventory intensity, dan leverage terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di BEI tahun 2018-2021. Dengan menggunakan pendekatan kuantitatif dengan jenis Explanatory Research, populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode tahun 2017 sampai dengan tahun 2021 yang berjumlah 49 perusahaan. Pemilihan sampel yang digunakan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa intensitas modal berpengaruh negatif signifikan terhadap agresivitas pajak, intensitas persediaan berpengaruh positif signifikan terhadap agresivitas pajak, leverage tidak berpengaruh terhadap agresivitas pajak.
Pengaruh Literasi Digital dan Kualitas Sumber Daya Manusia terhadap Kinerja Karyawan pada PT Bahtera Wiraniaga Internusa (Sektor Perdagangan, Jasa, dan Investasi) Hudson Junifer Malau; Lorina Siregar Sudjiman; Francis Hutabarat
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.327

Abstract

Tujuan penelitian ini untuk mengetahui Pengaruh Literasi Digital Dan Kualitas Sumber Daya Manusia Terhadap Kinerja Karyawan Pada Pt Bahtera Wiraniaga Internusa (Sektor Perdagangan, Jasa, Dan Investasi). Penelitian ini menggunakan kuesioner dengan metode purposive sampling pada perusahaan Bahtera Wiraniaga Internusa, dengan sampel penelitian 35 untuk variabel penelitian literasi digital, kualitas sumber daya manusia dan kinerja karyawan. Analisa statisik menggunakan regresi linear berganda dengan uji signifikan t dan F. Hasil penelitian menunjukkan bahwa literasi digital tidak berpengaruh signifikan terhadap kinerja karyawan. Kualitas sumber daya manusia, sebaliknya, didapati berpengaruh signifikan terhadap kinerja karyawan. Uji F menunjukkan bahwa ada pengaruh yang signifikan antara Literasi Digital Dan Kualitas Sumber Daya Manusia Terhadap Kinerja Karyawan Pada PT. Bahtera Wiraniaga Internusa.
Pengaruh Green Accounting dan Tax Planning terhadap Kinerja Keuangan Perusahaan Sektor Transportasi di Indonesia Joshua Hasiholan Nainggolan; Lorina Siregar Sudjiman; Mila Susanti
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.388

Abstract

Penelitian ini bertujuan untuk melihat bagaimana tax planning dan green accounting memengaruhi kinerja keuangan bisnis transportasi. Perusahaan berkomitmen untuk mengelola dampak lingkungan, seperti pelaporan keberlanjutan, efisiensi energi, dan pengelolaan limbah. Sementara itu, tax planning adalah strategi legal untuk mengoptimalkan ketentuan perpajakan untuk mengurangi beban fiskal. Hasil analisis regresi berganda menunjukkan bahwa kedua metode tidak mempengaruhi kemampuan bisnis untuk memanfaatkan asetnya untuk menghasilkan laba. Hasil menunjukkan bahwa jika profitabilitas benar-benar dipengaruhi, inisiatif lingkungan dan strategi fiskal harus diperdalam dalam manajemen operasional. Untuk penelitian lebih lanjut, indikator lingkungan yang kuantitatif harus digunakan, periode pengamatan harus diperpanjang, dan variabel kontrol harus ditambahkan. Ini akan membantu menemukan variabel lain yang mungkin lebih dominan dalam memengaruhi kinerja keuangan.
Pengaruh Green Accounting Terhadap Kualitas Laporan Keuangan Dan Dimoderasi Kualitas Audit (Studi Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bei 2021-2023) Anggiat SMT; Lorina Siregar Sudjiman; Marthinus Ismail
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7754

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Green Accounting terhadap kualitas laporan keuangan, dengan kualitas audit sebagai variabel moderasi, pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021 hingga 2023. Sampel penelitian ini berjumlah 53 perusahaan dengan total 159 observasi yang diperoleh dengan menggunakan purposive selection. Green Accounting ditentukan oleh tingkat transparansi lingkungan dalam laporan keberlanjutan perusahaan. Kualitas laporan keuangan dinilai berdasarkan opini audit yang diberikan oleh auditor eksternal, sedangkan kualitas audit ditunjukkan oleh reputasi Kantor Akuntan Publik dan tingkat independensi auditor. Analisis data menggunakan regresi logistik dan uji interaksi moderasi. Hasil penelitian menunjukkan bahwa penerapan Green Accounting berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, dengan tingkat signifikansi sebesar 0,013 (< 0,05). Organisasi yang secara proaktif mengungkapkan kewajiban lingkungannya sering kali mendapatkan penilaian audit yang lebih baik. Selain itu, kualitas audit terbukti memperkuat korelasi antara Green Accounting dan opini audit, dengan tingkat signifikansi 0,006 (< 0,05), yang menunjukkan bahwa audit berkualitas tinggi memperkuat pengaruh positif Green Accounting terhadap kesan kualitas laporan keuangan. Hasil ini menyoroti pentingnya komitmen keberlanjutan dan fungsi strategis auditor dalam mendorong keterbukaan dan akuntabilitas dalam pelaporan keuangan dalam industri properti dan real estat.
PENGARUH GREEN ACCOUNTING DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Arbino Sinaga; Lorina Siregar Sudjiman; Francis Hutabarat
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14901

Abstract

Di era bisnis sekarang, muncul perusahaan-perusahaan baru yang mengakibatkan semakin banyak pesaing antara bisnis yang menuntut perusahaan agar sangat berupaya untuk mencapai keuntungannya dengan cara mencapai kinerja keuangan yang baik. Kinerja keuangan ini dipengaruhi banyak faktor, salah satunya yaitu faktor lingkungan dan tata kelola perusahaan. Hal ini menjadi dukungan penelitian ini dalam menganalisa pengaruh Green Accounting dan Corporate Governance terhadap Kinerja Keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020 - 2023. Populasi yaitu perusahaan subsektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2023 dengan memilih sample menggunakan teknik purposive sampling. Studi ini diuji dengan SPSS dan hasil green Accounting dan Corporate Governance memiliki hubungan yang positif dan memiliki kontribusi sebanayk 3% terhadap Kinerja Keuangan dan 97% lainnya dipengaruhi oleh variable lain dan didapati bahwa Green Accounting dan Corporate Governance tidak berpengaruh terhadap Kinerja Keuangan.
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 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 Meidy Lieke Karundeng Michael Raydiene Michael Sebastian Silaban Nova Lorenzi Ouduil, Stanley Alberto Pandiangan, Austin Alleyn Parulian Simanjuntak Pasaribu, Elda Legia S. 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.