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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Kewirausahaan (JMDK) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Aplikasi Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Enrichment : Journal of Management Jurnal Sistem Informasi Akuntansi Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis Jurnal Intelek Dan Cendikiawan Nusantara
Norman Duma Sitinjak
Jurusan Akuntansi, Fakultas Ekonomi Universitas Merdeka Malang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Determinan kepatuhan pajak UMKM di Kota Batu pada era PP 23/2018 Agustinus Cendra Manto; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.12235

Abstract

The tax collection system in Indonesia is a self-assessment system. A system that relies on taxpayer compliance. This research examines MSME taxpayer compliance. The population chosen was MSMEs in Batu City, East Java. Batu city is a tourist destination. The analysis technique used is multiple regression. The results of the research are that understanding and awareness of taxpayers has an impact on tax compliance, where understanding taxes has the biggest impact. MSMEs in Batu City always prepare funds to pay taxes and understand the benefits of taxes. Tax sanctions are not a consideration for Batu City SMEs because they pay on time.
Dinamika Teknologi Informasi Dan Pengendalian Internal Terhadap Sistem Informasi Akuntansi Steiskarani, Khansa Lungit; Sitinjak, Norman Duma
Jurnal Sistem Informasi Akuntansi (JASIKA) Vol. 4 No. 2 (2024): Oktober 2024
Publisher : LPPM UBSI Kampus Kota Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jasika.v4i2.6104

Abstract

Abstract This research examines the influence of information technology and internal control on accounting information systems. This research uses a quantitative approach with primary data from questionnaire results. The sample used was 30 people. The research used multiple linear regression analysis and hypothesis testing was carried out using the t test and F test. The results of the research showed that information technology and internal control had an effect on the accounting information system. Speed of access and maintenance of hardware software supports the application of information technology. Appropriate delegation of authority and responsibility as well as good employee understanding of authority and responsibility support internal control.
Analisis Minat Karir Pada Bidang Perpajakan Atas Dasar Motivasi, Persepsi Dan Pengetahuan Pajak Reginalin Syukur, Faustina; Sitinjak, Norman Duma
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

A career in the taxation sector continues to be a potential field of work. Many business sectors are related to taxes. There is always a need for many tax workers, but a tax career is not yet a dream, including for accounting students. Tax careers include being a civil servant in Tax, tax consultant, tax staff (private companies). This research examines career interest in the field of taxation using motivation, perception and knowledge of taxation. Respondents are accounting students at Merdeka University, Malang. The analysis technique used is quantitative descriptive using SPSS Statistics 20. Of the three variables used to test interest in a career in taxation, the results show that perceptions are able to influence students to pursue a career in taxation. Motivation and knowledge of taxation cannot influence students to have an interest in a career in the tax field 
Dampak Ukuran Perusahaan, Kompensasi Manajemen, Dan Kepemilikan Institusional Terhadap Tax Avoidance Mongkor, Yoana Fransiska Prsetya; Sitinjak, Norman Duma
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2087

Abstract

Penelitian tentang pajak selalu menarik untuk dilakukan, karena pajak merupakan kontributor terbesar bagi penerimaan negara, sedangkan pemerintah dan wajib pajak memiliki persepsi yang berbeda terhadap pajak. Pajak bagi pemerintah adalah sumber penerimaan dan bagi wajib pajak adalah pengeluaran. Penelitian ini menguji praktik tax avoidance pada perusahaan pertambangan sektor minyak, gas dan batu bara atas pengaruh dari ukuran perusahaan, kompensasi manajemen dan kepemilikan institusional. Metode penelitian yang dipakai adalah kuantitatif. Sumber data sekunder dengan sampel sebanyak 13 perusahaan untuk tiga tahun pengamatan sehingga jumlah observasi sebanyak 39. Pemilihan sampel dilakukan dengan kriteria tertentu. Temuan pada penelitian ini adalah ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Kompensasi manajemen dan kepemilikan institusional berpengaruh terhadap praktik tax avoidance. Kepemilikan institusional memiliki pengaruh yang lebih kuat dibanding kompensasi manajemen dalam memberikan pengaruh terhadap tax avoidance. Pada penelitian ini kepemilikan institusional menjadi aktor dalam aktivitas tax avoidance. Nilai esensial dari penelitian ini adalah pemerintah perlu memberikan perhatian pada perusahaan dengan tingkat kepemilikan institusional yang tinggi
Dinamika Teknologi Informasi Dan Pengendalian Internal Terhadap Sistem Informasi Akuntansi Steiskarani, Khansa Lungit; Sitinjak, Norman Duma
Jurnal Sistem Informasi Akuntansi (JASIKA) Vol. 4 No. 2 (2024): Oktober 2024
Publisher : LPPM UBSI Kampus Kota Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jasika.v4i2.6104

Abstract

Abstract This research examines the influence of information technology and internal control on accounting information systems. This research uses a quantitative approach with primary data from questionnaire results. The sample used was 30 people. The research used multiple linear regression analysis and hypothesis testing was carried out using the t test and F test. The results of the research showed that information technology and internal control had an effect on the accounting information system. Speed of access and maintenance of hardware software supports the application of information technology. Appropriate delegation of authority and responsibility as well as good employee understanding of authority and responsibility support internal control.
The Role Of Religiosity, Tax Knowledge, And Tax Sanctions On Tax Compliance Of MSMEs In Malang City Sheila Nur Eltanin; Sitinjak, Norman Duma
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7398

Abstract

The purpose of the study was to test religiosity, knowledge and tax sanctions on taxpayer compliance of MSMEs. The study used a quantitative research method with multiple linear regression analysis in the influence test. The number of respondents in the study was 100 people. The sampling technique chosen was purposive sampling. Respondents were MSME owners in 5 sub-districts in Malang City. The findings of the study showed that religiosity, tax knowledge, and tax sanctions had an effect on taxpayer compliance of MSMEs in Malang City. The greatest influence was given by tax sanctions. MSME actors in Malang City are more tax compliant because of tax sanctions
PENGARUH PENGUNGKAPAN ESG DAN NET FOREIGN FLOW TERHADAP NILAI PERUSAHAAN SEKTOR MANUFAKTUR Suharto, Ade Buwono; Subiyantoro, Edi; Cahyaningsih, Diyah Sukanti; Zuhroh, Diana; Sitinjak, Norman Duma
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.389

Abstract

Motivasi penelitian didasarkan atas kebutuhan mendasar untuk memperlihatkan fenomena yang terjadi pada kondisi ekstrem dan memberikan pertimbangan yang layak secara empiris bagi investor terutama pada masa krisis dengan mempertimbangkan faktor apa saja yang mempengaruhi nilai perusahaan. Teknik analisa yang digunakan dalam penelitian ini menggunakan analisis regresi data panel untuk menganalisis pengaruh pengungkapan ESG, Net Foreign Flow dan ROA terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan sektor manufaktur dengan sampel yang diperoleh sebanyak 137 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan kinerja keuangan memiliki pengaruh yang dominan sedangkan pengungkapan ESG dan Net Foreign Flow tidak memiliki pengaruh terhadap nilai perusahaan. Respons pasar lebih dominan terhadap kinerja keuangan perusahaan, maka kesadaran para pelaku pasar akan pelaksanaan bisnis hijau perlu mendapat perhatian khusus ataupun secara berkala dapat ditingkatkan dan BEI perlu lebih mempublikasikan data ESG sebagai sarana edukasi bagi investor. Dominasi aksi jual oleh para investor untuk menghindari kerugian menyebabkan kondisi pasar yang tidak stabil. Mempertimbangkan kondisi yang ada di pasar modal, maka pelaksanaan pembelian kembali saham melalui SEOJK Nomor: 3/SEOJK.04/2020 sudah tepat untuk mengurangi fluktuasi pasar yang terjadi.
Analisis Faktor yang Mempengaruhi Optimalisasi Pengelolaan Aset Barang Milik Daerah (Studi Pada RSUD Mardi Waluyo Kota Blitar) Kumalasari, Indah; Sitinjak, Norman Duma; Parawiyati, Parawiyati
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 2 (2025): APRIL - MEI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

This study aims to analyze the factors that affect the optimization of the management of Regional Property (BMD) assets at Mardi Waluyo Hospital, Blitar City. The main focus of the study covers five main aspects: planning, procurement, use, utilization, and securing and maintaining assets. The sample in this study is 53 employees. The data analysis technique uses multiple regression analysis. The results of the study showed that planning and procurement had a positive effect on optimizing BMD asset management, which indicated that the better the planning and procurement process, the more optimal the management of these assets. On the other hand, the use and utilization aspects do not have a positive influence, which is caused by a lack of understanding regarding the importance of asset ownership status and the physical condition of damaged assets. Meanwhile, the security and maintenance aspects show a positive impact, indicating that asset management will be more optimal if security and maintenance are carried out properly and sustainably. These findings provide important implications for regional asset management, particularly in improving the efficiency and effectiveness of BMD management in the hospital environment.
Co-Authors Ade Buwono Suharto Agustinus Cendra Manto Aloisius Hama Ananda Yosi Puguh Dewi Kusumowati Dian Arista Amalia Diana Zuhroh Diyah Sukanti Cahyaningsih Dwi Aprilia Edi Subiyantoro Emanuel Claritus Ike Dilasari Indah Kumalasari Irma Oktavia Maria Kurniawati Jani Maxion Sumantak Melanium Gloria Nicolas Metana Hemas En Ardhabilly Miftahul Jannah Mongkor, Yoana Fransiska Prsetya Nandhia Yossy Nareswari Olivia Afrinadea Chanita Ovilya Rambu Ana Awa Parawiyati Parawiyati Reginalin Syukur, Faustina Risnaningsih Risnaningsih Sheila Nur Eltanin Sofiany Hillarry Wua Rumat Steiskarani, Khansa Lungit Wuda, Natalia