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All Journal Jurnal Plans : Penelitian Ilmu Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Sebelas Maret Business Review Management Studies and Entrepreneurship Journal (MSEJ) JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Journal of Management and Bussines (JOMB) Akuntansi Prima Jurnal Ipteks Terapan : research of applied science and education

Teng Sauh Hwee

Universitas Prima Indonesia

Author-ID : 3311920

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Veterinary Other

Published : 21 Documents Claim Missing Document

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EFFECT OF COMPANY SIZE, DEBT POLICY, PROFITABILITY, AND DIVIDEND POLICY ON COMPANY VALUE Elia Maretha Siagian; Teng Sauh Hwee; Norma Uli Br. Sitohang
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

This research was conducted to obtain information about four factors that influence the size of the company's value, the first is the size of the company, the second is the policy taken in debt, the third is the amount of profit, and the last is the policy in distributing dividends to shareholders. In order to make it easier to review and analyze data related to the themes studied in this research, researchers use quantitative methods. Data displayed is related to companies engaged in the basic and chemical industrial sectors between 2018 and 2020. A total of 78 companies were designated as the population in this research, of which 40 companies were sampled. Analysis test using the T test got different results for each variable. One variable, namely the size of the company does not have an impact on the value of the company, while the other three variables have an impact on the value of the company. Results obtained from the adjusted R Square test obtained the number 0.898, with these results providing information that all independent variables have an influence of 89.8% on firm value and 10.2% is influenced by other variables

EFFECT OF OPERATING CASH FLOW, INVESTMENT CASH FLOW, FUNDING CASH FLOW AND NET PROFIT ON STOCK RETURN Ezra Yesica br Pardede; Vania Chessy Angela Sihotang; Roma Asi Sinaga; Teng Sauh Hwee
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Background Inflation is a continuous rise and fall in the price of goods or a situation where the price level of the economy tends to rise. When inflation rises, stock prices of income usually decrease. Method The method used in this study is a quantitative method using secondary data published by the IDX. Result The test results show that Interest Rates, Third Party Funds, Inflation, and Exchange Rates have a simultaneous effect on stock prices for the 2018-2020 period. Conclution From the results of the tests conducted on the eLevel of e-Interest, TPF, eInflation, and e-Exchange Rate of Stock Prices in the BEI Banking sub-sector for the period 2018-2020, it is known that these variables have a simultaneous effect.

EFFECT OF FS, SG, AS AND NDTS TO CAPITAL STRUCTURE ON COMPANY PROPERTY AND REAL ESTATE Angel Novelly; Sauh Hwee Teng; Sherlyn Wijaya; Christina Christina; Cyntia Arianti
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Background : Between 2016 and 2020, the population used was 46 listed property and real estate company on the IDX. The sample selection technique is technique purposive sampling and obtained as much 14 sample company multiplied with five year, produce 70 units analysis. Research tested with use linear regression analysis multiple. Method : The data collection method in this research is document. Result : This research proves that Firm Size partially has no effect on the Capital Structure of property and real estate companies. This is due to personnel errors in the company in making decisions so that it becomes a wrong step that can be fatal in managing company funds or capital Conclusion : Firm Size, Sales Growth, Asset Structure, and Non Debt Tax Shield simultaneously have a significant positive effect on the Capital Structure of property and real estate companies listed on the IDX in 2016-2020.

PENGARUH UKURAN KAP, UKURAN PERUSAHAAN KLIEN, SPESIALISASI AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021) Sauh Hwee Teng; Yosefenny Samosir; Helen Helen; Wilen Wilen
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5636

The purpose of this study is to analyze the effect of public accounting firms size, clients company size, audit specialization and audit fees on audit quality on food and beverage sub-sector manufacturing companies listed in Indonesia Stock Exchange in 2019-2021. The type of this study is quantitative using secondary data collected from financial statements and annual reports listed in the IDX. The population in this study is the food and beverage sub-sector manufacturing companies listed in Indonesia Stock Exchange in 2019-2021 total 39 companies and the sample in this study were 23 companies that had been selected with certain criteria. Data analysis techniques and hypothesis testing in this research used descriptive statistical analysis techniques and logistic regression analysis. The results of this study indicate that the public accounting firms size, clients company size, audit specialization and audit fees have no effect on audit quality in the food and beverage sub-sector manufacturing companies listed on the IDX for the 2019 2021 period. Keywords: Public Accounting Firms Size, Clients Company Size, Audit Specialization, Audit Fees, Audit Quality

Empowering Teenagers from Rahpia Orphanage Through Making Gift Bouquets and Financial Report Training Hantono Hantono; William Tjong; Asen Susanto; Teng Sauh Hwee
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol 7 No 2 (2023): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : Dewan Pimpinan Daerah (DPD) Perkumpulan Dosen Indonesia Semesta (DIS) Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v7i2.754

This community service activity aims to provide knowledge, develop creativity, especially in processing paper into beautiful handicrafts, attitudes, abilities (basic skills), imagination, and talent in combining beautiful colors, from the teenagers of the Rahpia Orphanage. This is done in the form of making a gift bouquet. The bouquet marketing process that has been completed and the knowledge of making financial reports in accordance with applicable standards are also taught. The methods used is socialization and training. This is expected to help solve the problems being faced by the caretakers of the Rahpia Orphanage.

Pengaruh Due Profesional Care, Time Budget Pressure, Akuntabilitas, Independensi Terhadap Kualitas Audit (Study Empiris Pada Kantor Akuntan Publik Dikota Medan) Cindy Veronika Sihotang; Fina Idria; Sauh Hwee Teng; Hantono Hantono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2388

Penelitian ini berfokus untuk mengetahui pengaruh perhatian profesional, waktu, anggaran, tanggung jawab, dan independensi terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di Kota Medan. Data primer riset ini diperoleh melalui survei yang dilaksanakan terhadap auditor KAP Kota Medan, sedangkan jumlah pemeriksa KAP dijadikan sebagai data sekunder. Sebanyak 50 auditor berpartisipasi dalam penelitian ini. Metode pengambilan sampel yang digunakan adalah "purposive sampling" untuk memilih kelompok peserta. Analisis data dilaksanakan dengan memakai software SPSS 25. Para peneliti menemukan bahwasannyasannya auditor dengan due professional care, time budget pressure, akuntabilitas dan independensi yang lebih besar memiliki lebih banyak variabel tersebut. Kualitas Audit juga akan meningkat.

Pengaruh Blended Learning, Jigsaw, Direct Instruction Terhadap Pemahaman Akuntansi Pada Matakuliah Teori Akuntansi Anggono Anggono; Wenny Anggeresia Ginting; Sauh Hwee Teng; Sukiman Sukiman; Tarwiyah Tarwiyah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1609

This research aims to examine differences in students' understanding of accounting taught with Blended Learning, Jigsaw, and Direct Instruction learning models. The research was conducted at the University of ABC. The study population numbered 264 students, then the sampling technique used cluster random sampling, and the number of students being sampled was 60. This type of research is quasi-experimental. Data collection techniques using learning outcomes tests. The data analysis technique used one ANOVA. The results showed (1) There was a significant difference in the understanding of accounting taught by the Blended Learning model, Jigsaw, and Direct Instruction, (2) Students who were taught with Blended Learning had a significantly higher understanding of accounting than students taught with Jigsaw, (3) Students who were taught with Blended Learning had a higher understanding of accounting than students who were taught with Direct Instruction, (4) Students who were taught with Jigsaw had a lower understanding of accounting than students who were taught with Direct Instruction. In conclusion, Blended Learning, Jigsaw, and Direct Instruction learning models positively affect understanding accounting. The most effective learning model in this research was Blended Learning. Blended Learning, Jigsaw, and Direct Instruction learning models can be used to teach accounting; however, to maximize the effect of Blended Learning, Blended Learning requires a powerful internet connection.

PERANAN DISIPLIN KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN PADA PT PLN PEMBANGUNAN SUMATERA UTARA WI LIAM; Sauh Hwee Teng
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.4454

PT PLN Pembangkitan Sumatera Utara Medan, by reason of the selection of research objects due to the decreased employee performance in the company. Employee performance is a condition that indicates whether or not the employee is doing the work. This decrease in performance can be caused by work discipline and career development which is less suitable with the background of education level as well as position in work resulting in the occurrence of errors and boredom in work, the employee who often use the absent as a reason for saturation in the work so that violation of company regulations . The theory used in this research is Human Resource Management. This study aims to analyze how the influence of work discipline and career development of employees at PT PLN Pembangkitan Sumatera Utara. The research method used is descriptive quantitative with the nature of the research is explanatory. The analytical method used is multiple regression with the population used as many as 154 employees. Determination of sample used is sample saturated with amount of sample 154 employees and 30 employees of branch of PT PLN Sektor Pembangkitan Medan for validity test. The results showed that work discipline and career development simultaneously and partially significant effect on employee performance at PT PLN Pembangkitan Sumatera Utara and the coefficient of determination is 71%. So it can be concluded in this study that the work discipline and career development simultaneously and partially significant effect on employee performance at PT PLN Pembangkitan North Sumatra.

PENGARUH LEVERAGE, PROFITABILITAS, RETURN ON EQUITY DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA PERIODE 2020 – 2022 Verlyn Howard; Yosie Mei Four Tami Siagian; Sauh Hwee Teng; Jhon Piter; Paskah Ria Sitorus
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4989

This research aimed to analyze the effect of Leverage, Profitability, Return On Equity and Firm Size on Tax Avoidance in manufacturing companies on the Indonesian Stock Exchange in the period 2020-2022. This research uses associative quantitative method. The population of this research were 194 with a sample of 75 which obtained use purposive sampling procedure. The results shows that Leverage and Profitability have an effect on Tax Avoidance in Manufacturing Companies on the Indonesian Stock Exchange for the 2020-2022 period. While Return on Equity and Firm Size have no effect on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the 2020-2022 period. The value of the coefficient determination is 0,07, this shows that Leverage, Profitability, Return On Equity and Firm Size was 7% influence on Tax Avoidance while the remaining 93% was explained by other factors than the factors stated in this research. Keyword : Leverage, Profitability, Return on Equity, Firm Size, Tax Avoidance

Pengaruh Tax Audit, Tax Penalty, Laporan Audit, Dan Penerapan E_Filing Terhadap Kepatuhan Wajib Pajak Vivi Nara Purba; Mei Eviyanti Br Nababan; Ayu Lovio Nitta Purba; Sauh Hwee Teng; Hantono Hantono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.10711

Taxpayeri compliancei is critical to the government's ability to increase tax collection year after year, making it a recurring difficulty for many Tax Offices (KPPs) throughout Indonesia. This study will look at the influence of tax audits, fines, audit reportsi, and e-filingi on taxpayeri complianceiat KPP Kotai Medan. The study's populationi consists of individuali taxpayers registered with the KPP in Medan City, with a sample size of 100 respondents drawn using the Lambesshow algorithm. Primary data is gathered through surveys. Data analysis makes use of multiplei linear regressioni, classical assumption tests, and hypothesis testing. The results show that tax audits, fines, and audit reports have no meaningful impact on taxpayer compliance, but e-filing does. Tax audits, fines, audit reports, and electronic filings all have a substantial influence on taxpayericompliance. Tax audits, fines, audit reportsi, and e-filingi all have a significant link with itaxpayer compliance, accounting for 55.4% of the variance, while the remaining 44.6% is most likely due to unknown variables.

Co-Authors Achmad Noerkhaerin Putra Ananta Cahyani Angel Novelly Angelica Tiffany Anggono Anggono Asen Susanto Ayu Lovio Nitta Purba Chelsia Alexandria Christina Christina Cindy Veronika Sihotang Clara Nova Cynthia Cynthia Cyntia Arianti Dandung Prasetya Devi Supantri Dwi Jaka Andarikha Elia Maretha Siagian Engela Fransisca Enggolit Ramayanti Evelyn Evelyn Ezra Yesica br Pardede Fahira Elsyamila Aisyah Fina Idria Hantono Hantono Hantono Hantono Hantono Hantono Helen Helen Hottua Samosir Jennica Jennica Jennifer Anggawinata Jhon Piter Jhon Piter Jocelyn Govia Kelly Kwanty Leo Mas Prayatna Lilie Lilie Mei Eviyanti Br Nababan Michael Michael Michael Tanoto Michelle Angela Mohd Nawi Purba Nicholas Nicholas Norma Uli Br. Sitohang Paramita Rosadi Sitohang Paskah Ria Sitorus Pengabdian Telaumbanua Peranika Hoddiana Sitanggang Putri Citra Feronika Ria Oktavia Damanik Roma Asi Sinaga Rosita Chanaka Seri M Silitonga Sherlyn Wijaya Shintya Amelia Sonya Olivia Isabella Stephani Stephani Sukiman Sukiman Suwarmansyah Suwarmansyah Tarwiyah Tarwiyah Triska Pramitha Vania Chessy Angela Sihotang Venita Ozty Susan Dayani Vera Vera Verlyn Howard Vivi Nara Purba Wenny Anggeresia Ginting WI LIAM Wilen Wilen William Tjong William William Winnie Tanaka Wynne Wynne Yessy Natalie Diannesia Nainggolan Parhusip Yosefenny Samosir Yosie Mei Four Tami Siagian

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