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All Journal Teika Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Pengabdian kepada Masyarakat Nusantara INTELEKTIVA Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal Transformation of Mandalika 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 Journal of Media, Sciences and Education

Paul E. Sudjiman, Paul E.

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Author-ID : 2982654

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 Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH PROMOSI TERHADAP MINAT BELI KONSUMEN DI ALFAMART BRAGA, JALAN BRAGA NO. 66, KOTA BANDUNG Kevin Klifford Radja Tumonggor; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 15 No 1c (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research was conducted to find out how the influence of promotion on consumer buying interest at Alfamart Braga, Jalan Braga No. 66, Bandung City. This study uses a survey method in the form of a questionnaire with a Likert scale, to obtain data. The type of research carried out is verification, with the aim of testing the hypothesis. The author uses a sampling technique that is accidental sampling, and the sample in this study was 99 respondents who visited Alfamart Braga, Jalan Braga No. 66, Bandung City, both consumers who buy or do not buy. The author uses analytical tools, namely validity test, reliability test, F test, simple linear regression analysis and hypothesis testing consisting of t test, coefficient of determination. Based on the results of the study, it can be stated that promotion has a significant influence on consumer buying interest at Alfamart Jalan Braga No. 66 Bandung City.

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN LISTING DI BURSA EFEK INDONESIA TAHUN 2016 – 2021: THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER AND NET PROFIT MARGIN ON PROFIT GROWTH IN FOOD AND BEVERAGE COMPANY LISTINGS ON THE INDONESIA STOCK EXCHANGE, 2016 – 2021 Rouli Sukarni Situmeang; Paul Edward Sudjiman
Jurnal Ekonomis Vol 15 No 2 (2022): EKONOMIS : November 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study is to analyze the effect of current ratio, debt to equity ratio, total asset turnover and net profit margin on profit growth in food and beverage companies listed on the Indonesian stock exchange in 2016 – 2021. The collection of sample data in this study used the purposive sampling method with the help of SPSS software to test statistical analysis and samples used by as many as 15 food and beverage companies. Data analysis using descriptive statistics, model coefficient of determination, coefficient of multiple linear regression analysis, hypothesis test, and classical assumption test using SPSS software version 22. This study obtained a result, which shows that the current ratio, debt to equity ratio, total asset turnover and net profit margin have an effect on profit growth.

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

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 Sosialisasi perpajakan terhadap Keinginan untuk Patuh Pajak dengan Pengetahuan Pajak sebagai Variabel Moderasi Joe Ackley Spencer; Paul Eduard Sudjiman
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3264

Tujuan dari penelitian ini adalah untuk menguji dampak dari sosialisasi perpajakan terhadap keinginan mahasiswa untuk patuh pajak dengan pengetahuan mahasiswa mengenai pajak berperan sebagai pemoderasi. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan pendekatan deskriptif, dan pengumpulan data primer melalui kuesioner. Jumlah responden yang terlibat dalam penelitian ini sebanyak 70 mahasiswa jurusan akuntansi di Universitas Advent Indonesia, dipilih menggunakan metode stratified random sampling. Hasil penelitian menunjukkan bahwa sosialisasi perpajakan memiliki pengaruh positif terhadap keinginan untuk patuh pajak, dan pengetahuan mahasiswa tentang pajak memperkuat dampak positif sosialisasi terhadap keinginan untuk patuh pajak.

ANALYSIS OF METHODS USED TO PREDICT FINANCIAL DISTRESS POTENTIAL sudjiman, lorina siregar; Sudjiman, Paul Eduard

Publisher :

Penelitian ini bertujuan untuk menganalis kondisi perusahaan menggunakan metode Altman Z-score dan Zwijewski dalam memprediksi potensi kebangkrutan pada 10 perusahaan subsektor Hotel, Restoran dan Pariwisata yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel menggunakan Teknik purposive sampling dengan 10 sampel perusahaan subsektor Hotel, Restoran dan Pariwisata. Jenis penelitian deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa : (1) Hasil penggunaan metode Altman, pada tahun 20114– 2018 pada kesepuluh perusahaan subsektor Hotel, Restoran dan Pariwisata berada dalam kategori sehat,dan tidak sehat, nilai Z-Score berfluktuasi ≥ 2,99 dan Z-score ≤ 1,81 dimana Perusahaan akan bangkrut, seperti yang terjadi pada perusahan PANR dan PGLI, namun pada akhir penjumlahan rata-rata tahun, perusahaan dinyatakan sehat. (2) Hasil penelitian menggunakan metode X-score Zmijewski bahwa seluruh perusahaan Subsektor Hotel, Restoran dan Pariwisata ini sangat memungkinkan ketidak sehat perusahaan terlihat dari dalam kinerja keuangannya. Hasil dari penelitian ini diharapkan perusahaan subsektor Hotel, Restoran dan Pariwisata dapat menjaga likuiditasnya dalam memenuhi semua kewajibannya sehingga menarik minat para investor dan kreditor. Perusahaan diharapkan dapat mengelola aktiva untuk meningkatkan penjualan dan menghasilkan laba.

Pengaruh Fasilitas Pajak dan Ukuran Perusahaan terhadap Manajemen Pajak yang Terdaftar di BEI 2017-2020 Marbun, Asri; Sudjiman , Paul E. Sudjiman
Jurnal Audit dan Perpajakan (JAP) Vol. 1 No. 1 (2021): Artikel Penelitian Juni 2021
Publisher : Information Technology and Science (ITScience)

Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah terdapat pengaruh fasilitas pajak dan ukuran perusahaan terhadap manajemen pajak yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder yang diperoleh. Dengan data yang diperoleh dari laporan keuangan 10 perusahaan manufaktur pada subsektor tekstil dan garmen tahun 2017-2020. Data yang digunakan dalam penelitian ini menggunakan fasilitas perpajakan dan ukuran perusahaan. Penulis mengolah data menggunakan SPSS dengan melakukan uji statistik deskriptif, uji multikolinearitas, uji normalitas, uji autokorelasi, uji determinasi, uji t dan uji F. Hasil penelitian ini menunjukkan bahwa fasilitas perpajakan tidak berpengaruh signifikan terhadap pengelolaan pajak dan ukuran perusahaan berpengaruh signifikan terhadap pengelolaan pajak. pada perusahaan manufaktur di subsektor tekstil dan garmen.

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

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

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 Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kinerja Karyawan Pada GMAHK Uni Indonesia Kawasan Barat Yolin Tri Wedari; Paul Eduard Sudjiman; Marlinda Siahaan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): 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/costing.v7i4.9693

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi dan pengendalian internal terhadap kinerja karyawan pada GMAHK Uni Indonesia Kawasan Barat. Data dikumpulkan melalui survei yang diselesaikan oleh peserta yang bekerja di GMAHK Uni Indonesia Kawasan Barat pada bulan Maret 2024. 50 kuesioner dikembalikan dengan lengkap dan mudah dikelola. Analisisnya menggunakan metode kuadrat terkecil biasa dengan convenience sampling sebagai bagian dari prosedur pengambilan sampel. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi tidak memiliki pengaruh terhadap kinerja karyawan di GMAHK Uni Indonesia Kawasan Barat, sedangkan pengendalian internal memiliki pengaruh positif dan signifikan terhadap kinerja karyawan di GMAHK Uni Indonesia Kawasan Barat. Temuan penelitian menunjukkan bahwa meningkatkan pemanfaatan teknologi informasi dalam akuntansi sangat penting untuk meningkatkan kinerja karyawan dan meningkatkan efisiensi GMAHK Uni Indonesia Kawasan Barat.

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

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 PERSEPSI DAN MOTIVASI TERHADAP MINAT MAHASISWA PROGRAM STUDI AKUNTANSI UNTUK BERKARIR DI BIDANG PERPAJAKAN : (Studi pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Advent Indonesia Tahun 2019-2021) Telaumbanua, Grace Melani; Sudjiman, Paul Eduard
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.v3i4.1141

This research was conducted to satisfy researchers' curiosity regarding the influence of perception and motivation on the interest of accounting students of the Faculty of Economics, Adventist University of Indonesia in 2019-2021 for a career in taxation. This research uses the Quantitative Descriptive method and the data obtained comes from a questionnaire which then the data is processed with the help of the SPSS version 22 application. Researchers used the population in this study, namely accounting students of the Adventist University of Indonesia during the 2019-2021 period, using the purpose sampling method and calculated using the slovin formula so that the number of samples obtained was 75 students of the Accounting study program. In analyzing this study, researchers used descriptive statistics, classical assumption tests, multiple linear regression and coefficient of determination. Through the research conducted, results were obtained that showed that partially perception has a positive effect on the interest in acting in the field of taxation as well as motivation has a significant influence on career interest in taxation. At the same time, perception and motivation have a great influence on the tax career interests of accounting students of Universitas Advent Indonesia.

Co-Authors Alviani Br Surbakti Bless Deseria Siahaan Daina Sihotang Destri Syeba Stevani Sijabat Devi Silvia Simanjuntak Ester Matanari Fanny Panjaitan Francis Hutabarat Fritz Dholly Hutapea George Den Paulsen Sagala Grace Melani Telaumbanua Irwan Syahputra Tamba Joe Ackley Spencer Johna Simbolon Jonathan Riski Primadana Ketrin Novelita Sinaga Kevin Klifford Radja Tumonggor Khatleen Ernita Lorina Siregar Sudjiman Marbun, Asri Marlinda Siahaan Masita Lestarina Sihite Meilinda Kartika Putri Melani Agustina Nancy Marpaung Putri Angela Lumbantoruan Richard Jonathan Ginting Rouli Sukarni Situmeang Sartika Sagala Sartika Sari Sartika Sari Sarumpaet, Kotchu Geary Simanjuntak, Johan Gerald Spencer, Joe Ackley Telaumbanua, Grace Melani Vrisla Esmeralda Br Sinulingga Wika Enrich Lamba Yedija Revan Naibaho Yolin Tri Wedari

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