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All Journal JAKPI Owner : Riset dan Jurnal Akuntansi International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Publikasi Ekonomi dan Akuntansi
Kornelius Harefa
Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) (Studi Empiris Pada Kabupaten/Kota Provinsi Sumatera Utara Periode 2017-2020) Kornelius Harefa; Khairunisa Tampubolon
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 9, No 2 (2021): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v9i2.27804

Abstract

Permasalahan dalam penelitian ini adalah apakah pajak daerah dan retribusi daerah berpengaruh terhadap pendapatan asli daerah pada pemerintahan Kabupaten/Kota Sumatera Utara. Penelitian ini bertujuan untuk mengetahui pengaruh pajak daerah dan retribusi daerah terhadap pendapatan asli daerah pada pemerintahan Kabupaten/Kota Sumatera Utara. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten/Kota Provinsi Sumatera Utara tahun 2016-2018. Populasi dalam penelitian ini adalah seluruh kabupaten/kota di Provinsi Sumatera Utara yang terdiri dari 33 kabupaten (25 Kabupaten dan 5 kota). Metode yang digunakan dalam penentuan sampling adalah Saturated Sampling (sampling jenuh). Penelitian ini menggunakan analisis regresi berganda dengan SPSS Versi 20. Kesimpulan dari penelitian ini menunjukkan Pajak Daerah berpengaruh terhadap Pendapatan Asli Daerah. Sementara Retribusi Daerah tidak berpengaruh terhadap Pendapatan Asli Daerah
JOB OPPORTUNITIES FOR FRESH GRADUATES BASED ON INDUSTRY PARTNERSHIP MODEL IN NORTH SUMATRA PROVINCE Muhammad Yusuf; Eko Wahyu Nugrahadi; Khairuddin Ependi Tambunan; Kornelius Harefa
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.993 KB) | DOI: 10.53695/injects.v2i2.451

Abstract

This study aims to examine the partnership model of the Industrial World to Expand Em-ployment Opportunities for Higher Education Graduates in Sumatra Province by examin-ing the variables of graduate quality, internship experience and skills on job op-portunities. This research was conducted in Medan, North Sumatra with the sample of this research being graduates of economics degree from PTN and PTS in Medan City. There were 156 respondents who graduated at the end of December 2020 in ten economic facul-ties. The results of the study based on multiple regression test showed that all variables had a significant effect on job opportunities. This proves that internship experience is im-portant for students because it affects their competitiveness to get a job after graduating from college. The limitation of this research is that the number of samples is too small so that the generalizability is very small. The recommendation of this research for the next study is to increase the number of samples and a wider research area
Development Of Project Based Learning-Based Video Tutorials in Vocation High School Fahrul Rozi; Humisar Sihombing; Abdul Hamid K; Keysar Panjaitan; Kornelius Harefa
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 1 (2022): May 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.57 KB) | DOI: 10.53695/injects.v3i1.779

Abstract

This research aims to: (1) know the feasibility of the media Video tutorial based on the project based learning software application and interior building, and (2) to determine the effectiveness of the use of media video tutorial based project based learning on software application learning and building interiors can improve the learning outcomes of software applications and building interiors. This type of research is development research using R&D models from the Borg and Gall combined with the Dick and Carey instructional design models. The method used in this study is a quasi-experimental method. The results of the hypothesis test study prove that there is a significant difference between the learning outcomes of software applications and building interiors that are studied using project-based learning video tutorial media and the learning outcomes of software applications and building interiors using visual media.
Pengaruh Perputaran Modal Kerja, Pertumbuhan Penjualan, Likuiditas dan Kepemilikan Manajerial Terhadap Profitabilitas Pada Perusahaan Ritel Yang Terdaftar di BEI Tahun 2018 - 2022 Dianita Safitri; Kornelius Harefa
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 2 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i2.54179

Abstract

Permasalahan dalam penelitian ini adalah adanya persaingan bisnis, pandemi Covid-19 dan perubahan perilaku masyarakat membuat terjadinya penurunan laba perusahaan. Profitabilitas merupakan salah satu alat ukur mengetahui kinerja perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh Perputaran Modal Kerja, Pertumbuhan Penjualan, Likuiditas, dan Kepemilikan Manajerial terhadap Profitabilitas. Populasi penelitian ini adalah perusahaan Ritel yang terdaftar di BEI tahun 2018 – 2022. Teknik pengambilan sampel yang digunakan adalah metode purposive samping, dengan jumlah sampel sebanyak 28 perusahaan. Periode penelitian ini adalah sebanyak 5 tahun, sehingga sampel berjumlah 140 sampel. Teknik analisis data yang digunakan terdiri dari analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, koefisien determinasi dan uji hipotesis. Hasil penelitian menunjukkan bahwa Perputaran Modal Kerja tidak berpengaruh signifikan terhadap Profitabilitas dengan signifikansi sebesar 0,467, Pertumbuhan Penjualan berpengaruh signifikan terhadap Profitabilitas dengan signifikansi sebesar 0,005, Likuiditas tidak berpengaruh signifikan terhadap Profitabilitas dengan nilai signifikansi sebesar 0,901, dan Kepemilikan Manajerial tidak berpengaruh signifikan terhadap Profitabilitas dengan nilai signifikansi sebesar 0,057. Kesimpulan dalam penelitian ini adalah Perputaran Modal Kerja, Likuiditas, dan Kepemilikan Manajerial tidak berpengaruh signifikan terhadap Profitabilitas, (H1, H3 dan H3 ditolak) dikarenakan perusahaan sektor ritel masih kurang efektif mengelola modal kerjanya, adanya aktiva yang tertahan hingga tidak dapat melunasi kewajiban jangka pendeknya dan kurang minatnya manajemen untuk menanamkan modalnya di perusahaan sehingga Perputaran Modal Kerja, Likuiditas dan Kepemilikan Manajerial tidak berpengaruh terhadap Profitabilitas. Pertumbuhan Penjualan berpengaruh signifikan terhadap Profitabilitas (H2 diterima), dikarenakan pertumbuhan penjualan yang tinggi akan menghasilkan laba yang tinggi pula dan sejalan dengan hal itu kemampuan perusahaan dalam memperoleh laba meningkat.
The Impact of Financial Literacy, Technological Progress, Income, and Lifestyle on Investment Interest: The Role of Gender as a Moderator Variable Erny Luxy D Purba; Roza Thohiri; Kornelius Harefa
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2595

Abstract

Along with the development of the global economy and changing financial trends, students are increasingly faced with opportunities to get involved in various investment instruments. Therefore, students are potential young investors who are expected to be able to contribute actively to advancing and increasing investment. This research aims to examine and describe the factors that influence students' investment interest in the city of Medan. This research was conducted at economics faculties at six universities in Medan City. The data source for this research is a primary data source. This research uses a quantitative approach. The sample for this research consisted of 262 data which met the sample criteria using the purposive sampling method. The data obtained was then analyzed using Partial Least Square-SEM with the help of the smartPLS 4.0 application. Partial research results show that financial literacy, technological progress, income have a positive and significant effect on investment interest, lifestyle does not have a significant effect on investment interest. The moderating variable gender does not act as a moderating variable that strengthens or weakens the relationship between Financial Literacy and Investment Interest. Gender as a moderating variable further strengthens the relationship between Technological Progress and Investment Interest. The gender moderating variable does not influence the relationship between Income and Investment Interest. Gender as a moderating variable does not strengthen or weaken the relationship between Lifestyle and Investment Interest. It is hoped that this research can provide additional contributions in the field of similar literature for the development of further research and be useful for interested parties.
Pengaruh Leverage, Likuiditas, dan Profitabilitas terhadap Opini Audit Going Concern pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia Periode 2022–2025 Hizkia Agustina Simaremare; Muhammad Ridha Habibi; Esa Setiana; Kornelius Harefa; Erny Luxy D.Purba
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7548

Abstract

This study is motivated by the increasing financial pressure experienced by Indonesia's property and real estate sector due to monetary tightening, including the gradual increase in Bank Indonesia's benchmark interest rate, which has raised borrowing costs and heightened the risk of business discontinuity. Consequently, going concern audit opinion has become increasingly important as an early warning mechanism for investors, creditors, and other stakeholders. This study aims to examine the effect of leverage, liquidity, and profitability on going concern audit opinion in property and real estate companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative causal research design was employed using purposive sampling, resulting in 225 observations from 59 companies after outlier elimination using the boxplot method. Data were analyzed using binary logistic regression with IBM SPSS Statistics version 26. The findings indicate that leverage has a positive and significant effect on going concern audit opinion, whereas liquidity and profitability have negative and significant effects, with profitability identified as the most dominant determinant. Furthermore, leverage, liquidity, and profitability simultaneously have a significant effect on going concern audit opinion. These findings confirm that auditors evaluate business continuity comprehensively by considering debt structure, short-term payment capacity, and earnings performance in assessing going concern uncertainty. This study provides sector-specific empirical evidence on the financial determinants of going concern audit opinions during a period of monetary tightening in Indonesia and offers practical implications for auditors, investors, and regulators in evaluating business continuity risk
Co-Authors Abdul Hamid K Dianita Safitri Eko Wahyu Nugrahadi Erny Luxy D Purba Erny Luxy D.Purba Esa Setiana Fahrul Rozi Hizkia Agustina Simaremare Humisar Sihombing Keysar Panjaitan Khairuddin E. Tambunan Khairunisa Tampubolon Muhammad Ridha Habibi Muhammad Yusuf Thohiri, Roza