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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Pengabdian kepada Masyarakat Nusantara Yayasan Cita Cendikiawan Al Khwarizmi JRAM (Jurnal Riset Akuntansi Multiparadigma) Skena Bisnis
Mipo Mipo
Universitas IBBI
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Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan CSR Sebagai Moderating Variable Pada Perusahaan Manufaktur di BEI Mipo Mipo
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.614

Abstract

This study aims to analyze factors that influence company value and then to test the influence of corporate social responsibility on company value. The variables examined in this study are independent variable consisted of profitability, leverage, and company size. The dependent variables that used are company value and corporate social responsibility as a moderating variable.The population that used in this research is the manufacturing industries listed in 2016-2020 consisted of 143 companies. This study has 23 companies as sample that chosen based on the purposive sampling method. Data analysis technique used is multiple linear regression analysis using SPSS v25 application.The results of this study indicate that partially profitability had a significant positive effect on company value. Meanwhile, leverage and company size had no effect on company value. On the other side partially corporate social responsibility had a significant positive effect on company value. As moderating variable corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.The conclusion of this researh is partially profitability and corporate social responsibility had significant positive effect on company value. While the variables of leverage and company size did not. And then corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.
Pelatihan Cara Menumbuhkan Jiwa Entrepreneurship Sejak Dini pada Anak-Anak Panti Asuhan Elim Anugrah Tan Kim Hek Tan; Sovia Lolita A. Pardede; Corinna Wongsosudono; Petrus Gani; Mipo Mipo
Dedikasi Sains dan Teknologi (DST) Vol. 2 No. 1 (2022): Dedikasi Sains dan Teknologi : Volume 2 Nomor 1, Mei 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v2i1.1582

Abstract

Pengabdian kepada masyarakat merupakan salah satu dari tugas Tridharma Perguruan Tinggi. Kegiatan ini bertujuan memberikan gambaran tentang pentingnya jiwa kewirausahaan (entrepreneurship) dan menumbuhkan jiwa kewirausahaan tersebut sejak dini terutama pada anak-anak di lingkungan Panti Asuhan Elim Anugrah. Pemahaman jiwa kewirausahaan sejak dini sangatlah penting karena merupakan salah satu faktor utama dalam proses pembentukan karakter, kreativitas dan produktivitas anak yang tentunya akan berpengaruh terhadap kemampuan bersaing mereka di kemudian hari, terutama seiring dengan semakin berkembangnya teknologi dan revolusi industri 4.0 maka di masa yang akan datang mereka akan dihadapkan dengan persaingan dan tantangan yang jauh lebih ketat. Proses penyampaian materi dalam kegiatan ini adalah dengan memberikan ceramah menggunakan bahasa yang sederhana serta contoh berupa cerita biografi dari tokoh-tokoh pengusaha yang sukses merintis usaha mereka. Tujuan dari metode penyampaian ini adalah agar anak-anak dapat lebih mudah memahami materi yang ingin disampaikan serta mampu menginspirasi mereka bahwa ketidakberuntungan yang mereka alami bukanlah penghambat dalam memperjuangkan masa depan mereka tetapi sebaliknya merupakan suatu dorongan agar lebih giat dan kuat dalam menghadapi tantangan di kemudian hari. Selain itu, proses penyampaian materi juga dibarengi dengan adanya pembagian kelompok dan permainan yang bertujuan untuk membina kemampuan bekerjasama dan memimpin dari anak-anak Panti Asuhan Elim Anugrah. Kegiatan ini mendapat sambutan antusias dari anak-anak Panti Asuhan Elim Anugrah dan diharapkan kegiatan ini mampu memberikan bekal bagi anak-anak Panti Asuhan Elim Anugrah agar dapat tumbuh berkembang menjadi generasi penerus bangsa yang memiliki keterampilan, pengetahuan, sikap dan karakter yang siap terjun ke masayarakat dan bahkan dapat turut berperan dalam menciptakan lapangan kerja.
Pengaruh Modal Kerja, Leverage, Ukuran Perusahaan dan Status Konglomerasi Terhadap Profitabilitas di BEI Mipo Mipo
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1001

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh modal kerja bersih, ukuran perusahaan, leverage, dan status konglomerasi terhadap profitabilitas, penelitian ini menggunakan metode deskriptif kuantitatif. Data dikumpulkan secara deret waktu dan sesuai kriteria penelitian. Populasi dalam penelitian ini adalah Perusahaan Efek yang terdaftar di Bursa Efek Indonesia selama tahun 2017 sampai dengan 2018 sebanyak 104 perusahaan dan sampel yang diambil dari laporan keuangan menjadi 56 perusahaan dengan teknik pengambilan sampel berupa purposive sampling. Pengujian data dilakukan dengan menggunakan analisa statistik yaitu deskriptif statistik, uji asumsi klasik, analisis regresi linear berganda, uji t dan uji F. Hasil Penelitian menunjukkan bahwa secara parsial modal kerja bersih dan ukuran perusahaan berpengaruh terhadap profitabilitas pada Perusahaan Efek. Sedangkan leverage dan status konglomerasi tidak berpengaruh terhadap profitabilitas pada Perusahaan Efek yang terdaftar di Bursa Efek Indonesia. Secara simultan modal kerja bersih, leverage, ukuran perusahaan, dan status konglomerasi berpengaruh terhadap profitabilitas pada perusahaan efek yang terdaftar di Bursa Efek Indonesia.
Analisis Pengaruh Kesadaran Wajib Pajak Sanksi dan Tingkat Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Hasrul Siregar; Sri Juliana Sari Djakaria; Sovia Lolita Apriani Pardede; Mipo Mipo; Rifdah Dara Riyan; Corinna Wongsosudono
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 1 (2023): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i1.6889

Abstract

Taxes are one of the main sources of revenue for the state. In this case, tax revenues are used to fund  government spending, including funding in the public interest. Therefore, awareness and compliance of  taxpayers is very necessary. This study is a quantitative descriptive study conducted by the Medan  Petisah Tax Service Office. The aim of this study is to determine the impact of taxpayer awareness,  penalties and understanding of taxation on tax compliance. The population in this study were registered  taxpayers at KPP Pratama Medan Petisah, totaling 133,938 people, and 100 respondents were  interviewed. The variables in this study are taxpayer awareness (X1), sanctions (X2), taxpayer  understanding level (X3), and taxpayer compliance (Y). The method used to collect respondent results  using a questionnaire. Results showed that taxpayer awareness and understanding had a significant  impact on tax compliance. While the tax penalty variable does not have a significant impact on tax  compliance. The results of the t- test gave a p- value 0. 05 for the variables X1, X3, while for the control  penalty variable (X2) the p- value was 0.05. The conclusion of this study is that taxpayer awareness,  sanctions and taxpayer understanding have a significant impact on tax compliance at KPP Pratama  Medan Petisah.
Laba pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar diBEI 2019-2021 Kim Hek Tan; Petrus Gani; Mipo Mipo
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1409

Abstract

Penelitian ini untuk menganalisis pengaruh return on asset, return on equity dan net profit margin terhadap pertumbuhan laba perusahaan sektor industri barang konsumsi yang terdaftar di BEI tahun 2019-2021. Variabel X yang digunakan dalam penelitian ini adalah return on asset, return on equity dan net profit margin sedangkan variabel Y Pertumbuhan Laba. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif, dan pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 27 perusahaan dari 230 perusahaan. Pengumpulan data menggunakan data dokumentasi yang berasal dari laporan keuangan yang telah diterbitkan di IDX. Analisis data yang digunakan adalah analisis regresi linear berganda. Kesimpulan dalam penelitian ini bahwa secara parsial return on asset berpengaruh terhadap pertumbuhan laba, return on equity berpengaruh terhadap pertumbuhan laba dan Net Profit Margin berpengaruh terhadap pertumbuhan laba. Selanjutnya return on asset, return on equity dan net profit margin secara simultan berpengaruh terhadap pertumbuhan laba. Nilai adjusted R square adalah sebesar 90.7% yang mempengaruhi pertumbuhan laba pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI dan sisanya 9.3% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini seperti ukuran perusahaan, leverage, dan umur perusahaan.
PENGARUH KUALITAS PELAYANAN PERPAJAKAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT Stefanus Irama Ndruru; Sovia Lolita Apriani Pardede; Mipo
Skena Bisnis Vol. 1 No. 1 (2024): Skena Bisnis Journal (SB)
Publisher : Fakultas Ilmu Sosial Dan Humaniora, Universitas Ibbi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ax is a mandatory levy which is one of the sources of state revenue that will be used to meet the interests of the general public. Obedience in paying taxes contributes to the achievement of targets set by the government, but not infrequently there are still many people's non-compliance in carrying out their obligations as taxpayers, especially for individual taxpayers. This study aims to determine the effect of service quality, modernization of the tax administration system and taxpayer awareness on individual taxpayer compliance at KPP Medan Barat.The population in this study were individual taxpayers registered at KPPMedan Barat, amounting to 218,474 people and from that number, 100 respondents were taken as samples. The variables in this study areservice quality (X1), modernization of the tax administration system (X2), taxpayer awareness (X3) and taxpayer compliance (Y). The data collection method is a questionnaire. The method of analysis is the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test. Multiple regression analysis, coefficient of determination test (R2) t test, F test.The results showed that respondents' responses to service quality, modernization of the tax administration system, awareness of taxpayers were very good and taxpayer compliance at KPP Pratama Medan Barat was also very high. The results of the t-test obtained p value <0.05 for the three independent variables with a positive correlation coefficient value of 0.000 each; 0.001; 0.000 for service quality variables, modernization of the tax administration system, taxpayer awareness. The explanatory power of these three variables on taxpayer compliance is 64.6%. The conclusion of this study is that service quality, modernization of the tax administration system and taxpayer awareness have a positive and significant impact on taxpayer compliance at KPP Medan Barat.
Membangun Karakter dan Integritas Bagi Narapidana Perempuan di Rutan Tanjung Gusta, Medan Kim Hek Tan; Petrus Gani; Andriasan Sudarso; Mipo Mipo; Gomal Juni Yanris
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Inmates are individuals who have made mistakes, requiring them to serve a sentence that entails the loss of freedom in the outside world and a life within a correctional facility. Consequently, inmates live isolated from society, family, and within limited surroundings. Feelings of guilt and shame arise due to their unlawful actions, and they must confront prison life with strict rules and high discipline, which becomes an additional burden for them and impacts their psychological well-being. Through the implementation of this PkM, it is hoped that inmates can build self-confidence, accept themselves, develop honesty, a strong work ethic, strive for self-improvement, and demonstrate integrity by exhibiting good behavior in life. Thus, when they eventually reintegrate into society, their environment will be more accepting of them. The purpose of the outreach program at Tanjung Gusta Detention Center is to help inmates become well-rounded individuals, devout, and responsible for themselves, their families, and society. The program's method involves direct, face-to-face counseling sessions that present material to female inmates. Through the counseling provided by lecturers from STIE Eka Prasetya, IBBI University, Labuhanbatu, and in collaboration with a pastor from the Parousia Christian Church, it is hoped that the character and morals of the inmates will be positively shaped developing honesty, responsibility, dignity, and integrity. The results of this community service show the enthusiasm and positive interaction of the inmates to increase their knowledge and awareness, as evidenced by their willingness to participate in the activities, allowing the program to proceed smoothly.
Co-Authors Andriasan Sudarso Corinna Wongsosudono Gomal Juni Yanris Hasrul Siregar Hek, Tan Kim Petrus Gani Rifdah Riyan Dara SOVIA LOLITA APRIANI PARDEDE Sovia Lolita Pardede Sri Juliana Sari Djakaria Stefanus Irama Ndruru