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All Journal JAKPI Tunas Geografi JURNAL PENGABDIAN KEPADA MASYARAKAT JOURNAL OF SCIENCE AND SOCIAL RESEARCH Journal of Education, Humaniora and Social Sciences (JEHSS) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi International Journal of Economic, Technology and Social Sciences (Injects) Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Proceeding of The International Conference on Economics, Accounting, and Taxation

Hidayat, OK Sofyan

Universitas Negeri Medan

Author-ID : 3021944

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Dengan Size Sebagai Variabel Moderating OK Sofyan Hidayat
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 1 (2019): APRIL
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i1.16036

Abstract: This study aims to examine the influence of the corporate social responsibility on tax avoidance with size as a moderating variable at manufacturing companies listed in Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Stock Exchange for the 2014-2016 period. Of the 147 listed companies, 26 sample companies were selected using purposive sampling method. The data used in this study is secondary data, by downloading the financial statements from the website www.idx.co.id. Data analysis techniques used are descriptive statistics, classical assumption test, multiple regression analysis and moderate regression analysis (MRA). The partial test results using the t test show that corporate social responsibility is partially through the t test with a significance value of 0,000 <0,05 which affects tax avoidance. This means that disclosure of corporate social responsibility will affect the level of tax avoidance of a company. Size (company size) can be a moderation that strengthens the influence of corporate social responsibility on tax avoidance with a significance value of 0.001 <0.05. This means that increasing the size of the company will encourage an increase and disclosure of corporate social responsibility towards tax avoidance. Keywords : Corporate Social Responsibility, Size, Tax Avoidance

Improving Community Skills in Making Processed Fish Products in Paluh Kurau Village, Deli Serdang, North Sumatra Muhammad Ridha Syafii Damanik; OK Sofyan Hidayat; Meilinda Suriani Harefa; Darwin Parlaungan Lubis
Tunas Geografi Vol 10, No 2 (2021): JURNAL TUNAS GEOGRAFI
Publisher : Department of Geography Education, Faculty of Social Sciences, Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/tgeo.v10i2.28706

The purpose of this community service is to find and increase the income generate of Medan State University which has been designated as a Public Service Agency in 2018. When a government institution turns into a Public Service Agency, it will be required to be independent in financial management including in terms of income management. This community service activity is a continuation of the previous year, where the Department of Geography Education, has pioneered the sale of online fresh fish which is a source of income generation. In 2021, the business unit will develop its products not only in fresh fish products but also in processed fish products with high economic value. In addition, this activity aims to help partner community groups to produce processed fish products to be marketed in the Medan State University Business Unit.The stages carried out in this activity are to collaborate with partners. Furthermore, conducting a series of training and mentoring for partner groups so that they can produce processed fish products that are in accordance with standards so that they are worthy of being marketed. This training and mentoring process was carried out in Paluh Kurau Village, District of Perak, Deli Serdang Regency.The output of this activity is the availability of processed fish products which can increase the income of partner groups and become an income generator for Medan State University.Keywords: Business Unit, Processed Fishery, Income Generating

PENGEMBANGAN SISTEM DAN PENGUATAN MANAJEMEN KOPERASI OK Sofyan Hidayat; Esa Setiana; Chandra Situmeang
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 22, No 4 (2016): Edisi Khusus SNEHPKM 2016
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v22i4.5758

Koperasi adalah salah satu pilar perekonomian yang telah terbukti menjadi penyokong perekonomian nasional. Namun demikian kebanyakan koperasi masih kurang optimal dikelola sehingga tidak mampu berkembang dengan baik. Perbedaan pengelolaan yang paling umum antara koperasi dengan institusi keuangan lainnya adalah penerapan teknologi informasi untuk mendukung administrasi keuangan. Namun kekurangoptimalan pengelolaan tersebut tidak hanya terbatas pada hal tersebut namun juga meliputi kurangbaiknya penerapan prinsip-prinsip manajemen secara umum. Hal ini tentu mengakibatkan pengembangan koperasi tidak dapat dicapai secara optimal. Hal ini sangat kontradiktif dengan siginifikansi peran koperasi terutama untuk pemberdayaan masyarakat dengan kemampuan ekonomi menengah kebawah. Kondisi diatas menjadi faktor pendorong, tim mengusulkan kegiatan yang bertujuan untuk meningkatkan daya saing koperasi atas dua aspek yaitu pembenahan sistem dan penguatan manajemen. Tim mengusulkan untuk melakukan pelatihan dan pendampingan terkait sistem dan manajemen secara umum pada dua koperasi yang memiliki anggota yang cukup besar yaitu “Koperasi Guru dan pegaai negeri Dinas Pendidikan dan Kebudayaan Kota Medan” dan “Koperasi Guru dan Pegawai negeri Unit Kecamatan Medan Tuntungan”. Kedua koperasi tersebut berdasarkan hasil observasi tim tidak memiliki sistem yang memadai karena hanya melakukan pencatatan secara manual sehingga proses layanan yang diberikan kepada anggota membutuhkan waktu yang relatif lama. Pengelolaan manajemennya juga masih kurang optimal pada sisi perolehan dana yang menjadi sumber pendanan kredit serta pengembangan usaha diluar usaha pokok simpan pinjam. Hal ini membuat koperasi tidak berkembang dengan pesat dan cenderung stabil. Tim telah merancang sebuah sistem sesuai karakteristik kedua koperasi tersebut. Sistem tersebut telah mampu mempersingkat waktu layanan yang diberikan kepada anggota dari sebelumnya berkisar lima sampai sepuluh menit sementara setelah penggunaan sistem dapat dipersingkat menjadi satu menit. Pelatihan dan pendampingan yang diberikan pada sisi penguatan manajemen telah mampu memberikan beberapa perbaikan. Namun tidak semua perbaikan perbaikan tersebut dapat langsung diterapkan karena harus menunggu persetujuan Rapat Anggota Tahunan. Perbaikan yang langsung dapat diterapkan adalah revitalisasi toko yang dimiliki oleh koperasi yang menjadi mitra kegiatan ini. Hal ini telah mampu meningkatkan penjulan toko pada kisaran 10%. Rekomendasi lainnya terkait pengembangan usaha diluar usaha simpan pinjam, pada saat ini baru dapat diagendakan untuk dibahas dalam Rapat Anggota Tahunan (RAT) untuk disetujui sebagai rencana pengembangan. Rekomendasi tersebut diharapkan dapat meningkatkan pendapatan koperasi dari berbagai usaha yang akan dikembangkan..

Case Study Method dan Problem Based Learning Sebagai Model Pembelajaran Digital terhadap HOTS Learning Guru Akuntansi di Masa Era Revolusi Industri 4.0 OK Sofyan Hidayat; Azizul Kholis; La Hanu; Choms Gary G.T. Sibarani
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 4 (2022): Journal of Education, Humaniora and Social Sciences (JEHSS), May
Publisher : Mahesa Research Center

This article aims to develop innovative and creative accounting learning for teachers as future educators in facing the industrial revolution 5.0 based on case studies and problem-based learning. The problem is focused on elaborating and exploring in depth the ideal contemporary accounting learning approaches, models and strategies and the preparation of future learning models as prototypes. To approach this problem, theoretical references from case studies and problem-based learning are used. questionnaire and analyzed qualitatively. This study concludes that the application of the case study method and problem-based learning model can be applied as a digitalization-based learning model at SMK in North Sumatra. This is evidenced from research data which shows that most teachers, schools and students have readiness in applying case study methods and problem-based learning. Learning activities are indicated by an increase in positive activity and a decrease in negative activity in each cycle. Meanwhile, student learning outcomes are indicated by an increase in the average grade value and student learning completeness in each cycle

FACTORS AFFECTING WORKING CAPITAL NEEDS IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2015-2020 OK Sofyan Hidayat; Muhammad Ridha Habibi; La Ane; Amrullah Amrullah
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

The problem in this research is how the company manages their working capital properly with understanding the determinants of working capital for the company to avoid the risk of bankruptcy. This study aimed to examine the effect of leverage, operating cash flow, profitability, sales growth, company size, sales fluctuations, the age of the company, and cash conversion cycle to the working capital requirements individually. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange asmany as 132 companies. The sampling method using purposive sumpling and obtained 80 companies as samples in 2015-2020. The data used in this research is secondary data in the form of financial statements that are downloaded from www.idx.co.id. Data analysis technique used is multiple linear regression. The results showed that leverage, profitability, company size, and the cash conversion cycle significantly influence working capital requirements. These results indicate that the debts of the company, profitability, company size, and the cash conversion cycle, are all factors that must be considered by the company in determining the policies of proper management of working capital with under 5% significant. In connection with the pecking order theory, companies should not use too high debt if they have an advantage in the form of income, asset, and a high cash flow, which can be used to invested in working capital.

Pengaruh Profesionalisme, Independensi, dan Komitmen Organisasi Apartur Sipil Negara Terhadap Kualitas Laporan Keuangan Pada Badan Keuangan dan Aset Daerah Provinsi Sumatera Utara Tiffany Aprilia; Azizul Kholis; Nasirwan; OK Sofyan Hidayat; Tapi Rumondang Sari Siregar
Widya Balina Vol. 11 No. 1 (2026): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v11i1.948

Penelitian ini bertujuan untuk menguji pengaruh profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN terhadap kualitas laporan keuangan daerah pada Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sumatera Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data primer yang diperoleh melalui penyebaran kuesioner kepada 45 responden. Populasi dalam penelitian ini adalah ASN pada BKAD Provinsi Sumatera Utara, dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa profesionalisme ASN dan independensi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. Sementara itu, komitmen organisasi ASN berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan daerah. Secara simultan, profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah pada BKAD Provinsi Sumatera Utara.

PENGARUH CAPITAL INTENSITY, FINANCIAL DISTRESS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN MANUFAKTUR MULTINASIONAL DI BEI PERIODE 2021-2024) Ridho Galvanof Hutabarat; OK Sofyan Hidayat
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12734

Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh capital intensity, financial distress, dan kepemilikan institusional terhadap tax avoidance pada perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Tax avoidance diproksikan menggunakan Cash Effective Tax Rate (CETR). Penelitian ini dilatarbelakangi oleh masih adanya praktik penghindaran pajak yang berpotensi mengurangi penerimaan negara serta adanya ketidakkonsistenan hasil penelitian terdahulu mengenai faktor-faktor yang memengaruhi tax avoidance. Populasi dalam penelitian ini adalah perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 27 perusahaan dengan total 108 data observasi. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan program IBM SPSS Statistics. Sebelum dilakukan pengujian hipotesis, data terlebih dahulu diuji menggunakan uji statistik deskriptif dan uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa secara parsial capital intensity tidak berpengaruh signifikan terhadap tax avoidance, financial distress tidak berpengaruh signifikan terhadap tax avoidance, sedangkan kepemilikan institusional berpengaruh signifikan terhadap tax avoidance. Secara simultan, capital intensity, financial distress, dan kepemilikan institusional berpengaruh signifikan terhadap tax avoidance. Nilai Adjusted R Square sebesar 0,145 menunjukkan bahwa kemampuan variabel independen dalam menjelaskan variasi tax avoidance sebesar 14,5%, sedangkan sisanya 85,5% dijelaskan oleh variabel lain di luar model penelitian.

Developing RISK-TRAIN: a risk-based training management model for financial risk mitigation in a public university OK Sofyan Hidayat; Darwin; Yuniarto Mudjisusatyo
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 12 No. 1 (2026): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020267100

Public universities may formally adopt risk frameworks while frontline officers remain unable to enact them. This study developed RISK-TRAIN to address symbolic adoption, capacity deficits, and contextual misalignment. The model extends conventional training by treating risk as both the object of learning and the governing logic of needs analysis, design, delivery, evaluation, transfer, and follow-up. A design and development study in an Indonesian public service university combined preliminary diagnosis, five-expert validation, a seven-participant limited trial, a 30-participant one-group pretest-posttest evaluation, and stakeholder review. RISK-TRAIN targets six domains: risk governance, process-risk identification, risk assessment, risk response and key controls, residual-risk monitoring, and risk communication. Expert groups reported complete item-level content relevance (I-CVI = 1.00; S-CVI/Ave = 1.00), and field implementation and practicality were rated very highly. In the main field test, mean scores increased from 61.94 to 81.39 (mean difference = 19.44), t(29) = 18.11, p < .001, Cohen's dz = 3.31. Participants practised locating risk hotspots, constructing risk registers, prioritizing likelihood and impact, selecting key controls, preserving audit trails, and monitoring residual risk. The findings provide preliminary, context-bound support for strengthening short-term capability; causal attribution and long-term workplace transfer require controlled follow-up studies.

Pengaruh Locus of Control Dan Skeptisisme Profesional Terhadap Kinerja Auditor Dengan Etika Auditor Sebagai Variabel Moderasi Novika Sarmuli Panggabean; Andri Zainal; Muhammad Rizal; OK Sofyan Hidayat; Taufik Hidayat
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.18414

Auditor berperan penting dalam menjaga keandalan laporan keuangan, namun masih terdapat permasalahan kualitas dan integritas auditor yang tercermin dari berbagai kasus kegagalan audit. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh locus of control dan skeptisisme profesional terhadap kinerja auditor dengan etika auditor sebagai variabel moderasi pada Kantor Akuntan Publik (KAP) di Kota Medan. Jumlah responden dalam penelitian ini sebanyak 60 responden. Metode analisis data yang digunakan adalah Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan bantuan aplikasi SmartPLS 4. Hasil penelitian menunjukkan bahwa locus of control tidak berpengaruh terhadap kinerja auditor, sedangkan skeptisisme professional berpengaruh positif terhadap kinerja auditor. Selain itu, etika auditor tidak mampu memoderasi pengaruh locus of control terhadap kinerja auditor dan tidak mampu memoderasi pengaruh skeptisisme profesional terhadap kinerja auditor.

Internal Control Systems and Financial Performance in an Indonesian Public Service Agency University: Evidence from Universitas BLU OK Sofyan Hidayat; Situmeang, Chandra; Muhammad Ridha Habibi Z; Gultom, Endang Sulistyarini; Azhar Umar
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.214

This study examines how internal control systems are linked to financial performance in an Indonesian public university operating under the Public Service Agency (Badan Layanan Umum, BLU) scheme. Using a descriptive-evaluative case study of Universitas BLU, the analysis draws on 2023 performance accountability records, SAKIP evaluation worksheets, internal audit documentation, budget realization evidence, and audited financial statements. To protect confidentiality, institutional identifiers were anonymized and nominal monetary amounts were proportionally masked, while ratios, scores, predicates, and analytical relationships were preserved. The university obtained a SAKIP score of 80.55 with an A predicate, improving from BB in the preceding year. Performance Measurement (77.00%) and Internal Performance Accountability Evaluation (78.00%) were the weakest control-related components. Gap analysis shows an 11.40-point difference between self-assessment and external assessment, with the largest correction in measurement-related controls. Financially, the anonymized budget ceiling of IDR 376,845,620,000 was realized at IDR 357,325,016,884, equivalent to 94.82% absorption and 5.18% efficiency, while the Budget Performance Value reached 90.49 against a target of 92. The audited financial statements received an unmodified opinion. The study concludes that internal control quality contributes to financial performance through planning discipline, hierarchical measurement, timely reporting, and systematic follow-up.

Co-Authors Akmal Huda Nasution, Akmal Huda Amrullah Amrullah Andri Zainal Azhar Umar Azizul Kholis Azizul Kholis Azizul Kholis, Azizul Choms Gary Ganda Tua Sibarani Darwin Darwin Parlaungan Lubis Endang Sulistyarini Gultom Esa Setiana Gita Sonia Marpaung Harefa, Meilinda Suriani La Ane La Hanu Muhammad Ridha Habibi Muhammad Ridha Habibi Z Muhammad Ridha Syafii Damanik Nasirwan Nasirwan Novika Sarmuli Panggabean Ridho Galvanof Hutabarat Situmeang, Chandra Tapi Rumondang Sari Siregar Taufik Hidayat Tiffany Aprilia Yuniarto Mudjisusatyo

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