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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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Evaluasi Penggunaan Teknologi Informasi dan Pemahaman Pajak Terhadap Pengaruh Kepatuhan Wajib Pajak UMKM Halawa, Krisman; Sudjiman, Lorina Siregar; Widiyanto, Meidy
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10386

Abstract

Tujuan dari penelitian ini adalah untuk mengidentifikasikan sejauh mana UMKM menggunakan teknologi informasi dalam proses perpajakan mereka. Juga pemahaman pajak mereka serta kebijakan yang berlaku dalam mengevaluasi apakah penggunaan teknologi informasi dan pemahaman pajak di Kecamatan Cisarua memiliki pengaruh positif terhadap kepatuhan wajib pajak UMKM. Data primer untuk penelitian ini sebagian besar dikumpulkan melalui kuesioner dengan menggunakan metodologi penelitian deskriptif kuantitatif 70 responden di Kecamatan Cisarua menjadi responden dalam penelitian ini, mereka dipilih melalui convenience sampling. Temuan studi ini menunjukkan bahwa penggunaan teknologi informasi meningkatkan kepatuhan wajib pajak, dan manfaat teknologi e-filing bagi kepatuhan wajib pajak UMKM diperkuat ketika para pelaku di sektor ini memiliki pemahaman yang lebih baik tentang pajak.Kata Kunci: Penggunaan Teknologi Informasi; Pemahaman Pajak; Kepatuhan Wajib Pajak UMKM
PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABLE MEDIASI PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI PERIODE 2019-2021 Yohana Monica S.; Lorina Siregar Sudjiman
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 2 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i2.1424

Abstract

This research was conducted with the aim of analyzing and finding out how Enterprise Risk Management influences company value in insurance sub-sector companies listed on the IDX for the 2019-2021 period. The sampling technique was carried out by purposive sampling, 15 companies were selected from 18 companies for 3 years with a total sample of 45 companies. The source of data in this study is secondary data downloaded through the official IDX website. The type of research used is descriptive analysis method and the type of research is quantitative research. The data analysis technique in this study used multiple linear regression analysis. Data processing uses SPSS and through several analyzes, namely descriptive test, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, T test, F test, and determination test. The results of this study indicate that Enterprise Risk Management simultaneously has a significant effect on company value in insurance sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period.
Pengaruh Capatial Intensity, Inventory Intensity, dan Leverage Terhadap Agresivitas Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar di Bei Tahun 2018-2021 Kevlin Malau, Mei; Siregar Sudjiman, Lorina
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

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 COST OF GOODS SOLD DAN BIAYA ADMINISTRASI & UMUM TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR BEI Situmorang, Irene Hari Anakia; Sudjiman, Lorina Siregar
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11615

Abstract

This study aims to investigate the impact of Cost of Goods Sold (COGS) and administrative costs on profitability in the consumer cyclicals sector during the 2019-2022 period. The method applied is a quantitative research method with a descriptive approach, sourcing secondary data on company financial statements through purposive sampling method. The analysis results show that overall, both Cost of Goods Sold and Administrative Costs have a significant impact on Profitability, with a Coefficient of Determination of 48.4%. The remaining 51.6% is attributed to other variables not examined in this study that also affect profitability. Partially, both variables, namely Cost of Goods Sold and Administrative and General Expenses, have a significant influence on Profitability.
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.