Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal JAKPI Outline Journal of Education Outline Journal of Community Development International Journal for Advanced Research
Rotua SP Simanullang
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pengaruh Strategi Bisnis, Karakteristik Perusahaan Dan Tata Kelola Perusahaan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) Erny Luxy D. Purba; Tri Yanti Yuniar; Rotua SP Simanullang
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 8, No 1 (2020): Jakpi Vol :8 No.1 2020
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v8i1.19026

Abstract

Abstrak : Pemungutan pajak oleh pemerintah tidak selalu mendapat respon baik dari perusahaan. Terdapat perbedaan kepentingan antara fiskus yang menginginkan penerimaan pajak yang besar dan kontinyu yang bertolak belakang dengan kepentingan dari perusahaan yang menginginkan pembayaran pajak seminimal mungkin.Penelitian ini bertujuan untuk mengetahui Pengaruh Strategi Bisnisterhadap Tax Avoidance, Pengaruh Karakteristik Perusahaanterhadap Tax Avoidance, Pengaruh Tata Kelola Perusahaan terhadap Tax Avoidance dan Pengaruh Strategi Bisnis, Karakteristik Perusahaan, Tata Kelola Perusahaan secara bersamaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2016 – 2018).Populasi dalam penelitian ini adalah 133 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2018. Metode pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah sampel sebanyak 41 perusahaan, untuk tahun 2016-2018 sebanyak 123 sampel. Teknik pengumpulan data dengan mengunduh laporan keuangan dari situs www.idx.co.id. Teknik analisis data yang digunakan dalam penelitian inimenggunakan regresi berganda dan uji hipotesis Uji T dan Uji F.Hasil penelitian secara parsial menunjukkan bahwa Strategy berpengaruh signifikan terhadap Tax Avoidance. Krakteristik Perusahaan dengan Proksi Proitabilitas berpengaruh negatif dan signifikan terhadap Tax Avoidance. Proksi lain yaitu Leverage dan Ukuran Perusahaan (SIZE) tidak berpengaruh terhadap Tax Avoidance. Pada Tata Kelola Perusahaan dengan Proksi Kepemilikan Institusional danKepemilikan manajerial masing-masing tidak berpengaruh terhadap Tax Avoidance. Dan secara simultan semua variabel yaitu Strategi, profitabilitas, Leverage, Size, Kepemilikan Institusional dan Kepemilikan Manajerial berpengaruh  simultan (bersama – sama) terhadap variabel dependen, yaitu Tax Avoidance. Hasil penelitian ini mengindikasikan bahwa Strategi, profitabilitas, Leverage, Size, Kepemilikan Institusional dan Kepemilikan Manajerial merupakan faktor yang mendominasi besarnya Tax Avoidance. Kata Kunci : Strategi, profitabilitas, Leverage, Size, Kepemilikan InstitusionalKepemilikan Manajerial, Tax Avoidance
Development of Interactive Teaching Materials Based on Moodle, Automation of Facilities and Infrastructure Management Rotua SP Simanullang; Ellys Siregar; Gartima Sitanggang; Aurora Elise Putriku
Outline Journal of Education Vol. 4 No. 1: February 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/53xym874

Abstract

The availability of interactive teaching materials to support students' understanding of the automation of infrastructure management is needed. For this reason, the development of interactive teaching materials based on Moodle was carried out to be used in the teaching and learning process in the classroom. This research is a R&D (Research and Development) development research referring to the ADDIE development model with stages of analysis, design, development, implementation and evaluation. The research subjects were one media expert and one material expert, with 3 students for individual testing, 12 students for limited testing and 30 students for field testing consisting of 1 class. The results of the study showed (1) validation from media experts 88.33% in the very feasible category and the results of validation from material experts 84.33% in the feasible category. (2) The results of individual trials were 83.99% and the results of limited trials were 85.44%, which means that the interactive teaching materials based on Moodle that were developed were feasible and could be used for students with different abilities. (3) The results of the N-gain test in the class using interactive teaching materials based on Moodle that were developed were 0.77 in the high category, meaning that the interactive teaching materials based on Moodle that were developed were proven to be effective in improving student learning outcomes in the automation of infrastructure management course.
Implementation Of Archive Training Model To Improve The Competence of Teachers and Students of SMK N1 Kisaran Rotua SP Simanullang; Sri Mutmainnah; Ellys Siregar; Gartima Sitanggang; Aurora Elise Putriku
Outline Journal of Community Development Vol. 2 No. 3: March 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/66bzdb40

Abstract

The subject of Archives, which is an essential part of the Office Management Expertise Program Curriculum is required for students, focuses on developing archive management skills through various storage methods. This Community Service Activity will be carried out in an effort to improve the professionalism of teachers in the Office Administration Archives training course, designing RKBM, teaching materials, learning media. Community service activities at SMK Negeri 1 Kisaran are focused on developing teacher and student competencies in the field of archives, by utilizing innovative approaches that support learning based on the Independent Curriculum. The outputs produced from this activity include several important aspects. First, training modules and guides for managing electronic and conventional archives are specifically designed to improve teacher skills in managing archives in accordance with the standards of the National Archives of the Republic of Indonesia (ANRI). In addition, learning tools such as the Teaching and Learning Activity Plan (RKBM), teaching modules, and project-based evaluation instruments are also prepared to enrich the archiving learning process in schools.
Study Tour of the Development of Tourism Business on the Mangrove Beach of Nipah Village, Sei Nagalawan, Serdang Bedagai Rotua SP Simanullang; Ellys Siregar; Gartima Sitanggang; Aurora Elise Putriku
Outline Journal of Community Development Vol. 2 No. 3: March 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/1ve8z176

Abstract

This activity aims to establish cooperation between the Office Administration Education Study Program in the Tourism Business course with the Community Group managing the Nipah Village Mangrove Beach in Sei Nagalawan Serdang Bedagai. Students learn to build a business spirit from the speakers who manage the mangrove beach from zero to the current semester conditions and partners will benefit from students helping to promote this mangrove beach through their social media and providing ideas for the development of Sei Nagalawan mangrove tourism through the contribution of creative ideas from the current generation through input on the engineering of ideas provided. help partners in promoting the mangrove beach. This activity took place on Thursday, October 9, 2024 for 1 full day. The targets and forms of activities are: 1) Dialogue and discussion with the speaker Mr. Tris as the head of the Sei Nagalawan Community group; 2) Mini Research by dividing teams into groups accompanied by one campus team leader and 1 assistant from the tourism manager; 3) Formulation of results and development of ideas; 4) Joint presentation of results and provision of recommendations The main targets of this activity are: 1) the production of recommendations for developing ideas from each group for the development of the Sei Nagalawan Mangrove Beach and 2) Promotional media produced by students on social media in the form of travel notes.
The Effectiveness of Archival Training in Improving Archive Literacy in Teachers and Students of SMK Negeri 1 Kisaran Sri Mutmainnah; Rotua SP Simanullang; Ellys Siregar; Gartima Sitanggang
International Journal of Advanced Research Vol. 1 No. 3: October 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/tz4w5522

Abstract

Archive literacy is an essential competency in supporting effective information management in various fields, including education. However, the low level of archive literacy among teachers and students is one of the main challenges in document management in vocational high school, including at SMK N1 Kisaran. This research aims to evaluate the effectiveness of archival training in improving archive literacy in teachers and students. The research used a quantitative method with a pre-test and post-test design, involving 30 participants consisting of teachers and students. The training included theory and practice sessions on manual and digital archive management. The results of the research showed a significant increase in participants' archive literacy, both in terms of knowledge, skills, and attitudes towards archive management. The average archive literacy score increased by 35% after the training. In addition, this training also succeeded in increasing awareness of the importance of systematic archive management to support work efficiency and fluency of school administration. This research concludes that archival training is an effective strategy to improve archival literacy, especially in vocational education environments. Recommendations include the development of more comprehensive and sustainable training programs to support the needs of archival literacy in the school.
Co-Authors Aurora Elise Putriku Ellys Siregar Erny Luxy D Purba Gartima Sitanggang Sri Mutmainnah Tri Yanti Yuniar