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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Mirai Management Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JISTech (Journal of Islamic Science and Technology) International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Pelita Masyarakat Jurnal Inovasi Penelitian Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Muhammadiyah Manajemen Bisnis (JMMB) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Prosiding Konferensi Nasional PKM-CSR Jurnal ABDIMAS Budi Darma Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Journal of Trends Economics and Accounting Research Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Mudabbir: Journal Research and Education Studies International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Sharia Business Management AJCD
Alistraja Dison Silalahi
Universitas Muslim Nusantara Al-Washliyah
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Analisis Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Barus, Rismania Br; Alistraja Dison Silalahi
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.464

Abstract

The purpose of this study was to find out whether there has been a development in the contribution of local taxes and regional levies to district/city governments in North Sumatra Province for the 2018 to 2020 fiscal years. The type of research used is quantitative and was carried out in district/city governments in North Sumatra province. The data collection technique used was purposive sampling. The data analysis technique used is contribution analysis to determine the contribution of local taxes and regional levies. In addition to data collection in this case, the researcher obtained research data from the Districts in Figures where the data is available at the Central Bureau of Statistics. The results of the analysis show that regional tax revenues and regional levies in each Regency/City experience an increase in income every year. In the top 5 highest local tax revenues and regional levies in all North Sumatra Regencies/Cities in 2018-2021, there is a decrease in the percentage of regional tax contributions and regional levies to regional original revenues in each Regency/City. This is considered reasonable because the revenue in each regional tax and regional retribution has increased every year, followed by an increase in original regional income in all Regencies/Cities, so that the percentage of contributions seems to be decreasing every year.
Pengaruh Pendapatan Asli Daerah dan Distribusi Daerah Terhadap Belanja Daerah Di Kabupaten/Kota Sumatera Utara Putri Cindi Claudia; Alistraja Dison Silalahi
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.494

Abstract

The purpose of this study 1) To determine the effect of receipt of Local Own Revenue on increasing Regional Expenditure in the Regency/City of North Sumatra. 2) To determine the effect of receiving regional levies on increasing regional balances of North Sumatra Province. In this study the method of data analysis used by the author in analyzing the problems that exist in this study is to use quantitative methods. The type of data used in this study is secondary data, namely data in the form of figures contained in the APBD Realization report for districts/cities in North Sumatra for the 2018 to 2020 Fiscal Year and data related to research. From the results of this study it is known that Regional Own Revenue does not have a positive effect on regional spending while Regional Retribution has a positive effect on regional spending.
Pengaruh Ukuran Perusahaan, Anak Perusahaan, Profitabilitas Dan Opini Audit Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di BEI Caroline Pangestu; Kevin Kevin; Arie Pratania Putri; Alistraja Dison Silalahi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (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.v7i5.11919

Abstract

The objective of this study is to determine the effect of Company Size, Subsidiaries, Profitability, and Audit Opinion on Audit Delay in Banking Companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022.This research is quantitative in nature. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The population in this study consists of all banking companies listed on the IDX during the 2020-2022 period, totaling 43 companies. A purposive sampling technique was used, resulting in a sample of 43 companies that met the criteria. From this study, it can be concluded that Company Size, Subsidiaries, Profitability, and Audit Opinion simultaneously have a significant effect on Audit Delay. Company Size partially has a negative and significant effect on Audit Delay, while Subsidiaries, Profitability, and Audit Opinion partially do not have a significant effect on Audit Delay.
Pengaruh Profitabilitas, Karakter Eksekutif, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Tax Avoidance di Bursa Efek Indonesia (Studi Empiris Perusahaan Propertie dan Real Estate Periode 2019-2021) Risdiana Siregar; Alistraja Dison Silalahi; Ratna Sari Dewi; Ova Novi Irama
EDU SOCIETY: JURNAL PENDIDIKAN, ILMU SOSIAL DAN PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 1 (2025): Februari-Mei 2025
Publisher : Association of Islamic Education Managers (Permapendis) Indonesia, North Sumatra Province

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/edu.v5i1.670

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, karakter eksekutif, ukuran perusahaan dan kepemilikan institusional pada perusahaan propertie dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019– 2021. Penelitian ini merupakan jenis penelitian asosiatif. Populasi penelitian yaitu seluruh perusahaan propertie dan real estate yang terdaftar di BEI tahun 2019- 2021 sebanyak 30 perusahaan. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 12 perusahaan properti dan real estate yang terdaftar di BEI tahun 2019- 2021 dengan jumlah 36 (n=12 x 3) sampel berupa laporan tahunan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian menunjukkan secara partial profitabilitas tidak berpengaruh terhadap tax avoidance, secara partial karakter eksekutif tidak berpengaruh terhadap tax avoidance, secara partial Ukuran perusahaan berpengaruh terhadap tax avoidance, secara partial Kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Hasil penelitian profitabilitas, karakter eksekutif, ukuran perusahaan dan kepemilikan institusional secara bersama sama menunjukan nilai statistik F hitung sebesar 2,867 lebih besar dibandingkan dengan nilai F tabel sebesar 2,680 sedangkan nilai sig sebesar 0,039 lebih kecil dari 0,05, hal ini menunjukan adanya pengaruh signifikan profitabilitas, karakter eksekutif, ukuran perusahaan dan kepemilikan institusional terhadap tax avoidance secara simultan pada perusahaan propertie dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019– 2021.
Determinan Kemampuan Keuangan Investor Rumah Tangga Di Sumatera Utara Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe; Yusmalinda; Aria Masdiana Pasaribu
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i2.4018

Abstract

This study aims to find and analyze the influence of financial anxiety, financial autonomy, impulsivity, financial attitudes, financial literacy on financial capability, a study of household investor analysis in North Sumatra. This study is a quantitative study, quantitative research is causal. Data analysis techniques use statistical analysis based on partial least square (PLS). The results of the study found that financial anxiety, financial attitudes and digital financial literacy have a positive effect on financial capability, financial autonomy and impulsivity do not affect financial capability
PERCEPTION OF PADDY RICE FARMERS TOWARDS THE USE OF IRRIGATION FACILITIES IN IMPROVING REGIONAL FINANCIAL PERFORMANCE "Case Study of Indonesia and Malaysia" Leni Handayani; Alistraja Dison Silalahi; Sri Wahyuni; Dian Habibie; Mariam Setapa; Tismazammi Mustafa
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.195

Abstract

This study aims to determine the perception of farmers towards the use of irrigation facilities in an effort to increase the income of paddy rice farmers (Case Study: Paddy Rice Farmers in Indonesia and Malaysia. The method used with the Likert scale is a scale used to measure, behavior, attitude or opinion of a person or group regarding a social event or phenomenon. The results of the study show that the perception of paddy rice farmers towards the use of irrigation facilities in Indonesia, that the highest Score Index is found in the use of fertilizer (98%). With the use of irrigation facilities, it is more economical to use fertilizers. The respondents' answers were 9 (30%) farmers who stated that they strongly agreed, 12 (40%) stated that Sutuju and 9 (30%) stated that they were Neutral and the lowest score index was in the use of pesticides (75%). The use of irrigation facilities can reduce the use of pesticides. The respondents' answers were 5 (16.7%) farmers who stated that they strongly agreed, 15 (50%) stated that Sutuju and 10 (33.3%) stated that they were neutral. The perception of paddy rice farmers towards the use of irrigation facilities in Malaysia, that the highest Score Index is found in the land area (98%). The more land planted with rice paddies using irrigation facilities, the higher the production. The respondents' answers were 28 (93.3%) farmers who stated that they strongly agreed, 2 (6.67%) stated that they agreed and it was easier to manage land that uses irrigation facilities. The respondents' answers were 26 (86.6%) farmers who stated Strongly Agree, 4 (13.3%) stated Sutuju, so with the hope that all rice farmers want irrigation and the lowest score index is in the use of pesticides (78%).
The behavior of SMEs in Implementation of financial accounting standards for SMEs to increase performance Debbi Chyntia Ovami; Rangga Pangestu; Alistraja Dison Silalahi; Ratna Sari Dewi
AMCA Journal of Community Development Vol. 3 No. 1 (2023): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v3i2.203

Abstract

SMEs are one of the driving forces of the Indonesian economy with abundant resources that have not been fully utilized. The role of SMEs is very important, so it must be considered how to improve the performance of these SMEs, namely through financial reports, the main problem in developing these businesses is financial management. SMEs are not yet aware of the importance of financial statements in a company because of limited information and knowledge about accounting. In the era of society 5.0 is a new era, where SMEs must be able to seize the golden opportunities to improve their business performance. To overcome the challenges, SMEs must make financial reports in accordance with the applicable financial accounting standards. With financial reports, SMEs can measure business performance and can be used as a basis for banks to assess the feasibility of SMEs. Based on these conditions, the purpose of this study is to analyze the behavior of SMEs towards the interest in implementing financial accounting standards for SMEs in improving their business performance. There are four factors that determine the interest of SMEs in implementing financial accounting standards for SMEs, namely performance expectancy, effort expectancy, facilitating conditions and social influence. The results of the study show that performance expectations and support have a positive and significant effect on the intention to implement SAK EMKM,
IAEB IMPLEMENTS MOU WITH 25 UNIVERSITIES FROM INDONESIA AND MALAYSIA AT UITM MELAKA Nurlaila; Hendra Harmain; Alistraja Dison Silalahi; Muammar Khaddafi; Rico Nur Ilham; Em Yusuf Iis
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 2 (2024): July-October 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i2.1852

Abstract

IAEB has signed an MoU with 25 universities from Indonesia and Malaysia at UITM Melaka. This collaboration aims to increase academic collaboration, research and student exchanges. With this MoU, it is hoped that greater opportunities will be created in the development of higher education in both countries. This signing signifies a joint commitment to increasing collaboration in the fields of academics, research and student exchanges, as well as strengthening higher education networks in the region. This is expected to bring significant benefits to all parties involved.
GREEN INNOVATION AND SUSTAINABLE MANAGEMENT: STRATEGIES FOR LONG-TERM COMPETITIVE ADVANTAGE Hardi Mulyono; Alistraja Dison Silalahi; Clarissa Tarigan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2944

Abstract

This study explores the role of green innovation and sustainable management as integrated strategies for achieving long-term competitive advantage in modern business environments. As global awareness of environmental and social issues intensifies, organizations are increasingly pressured to adopt eco-friendly practices without compromising profitability. This paper analyzes how green innovation—through the development of sustainable products, cleaner production processes, and eco-conscious business models—serves as a catalyst for organizational resilience and market differentiation. Furthermore, it examines the strategic alignment of sustainability principles within corporate management systems, emphasizing stakeholder engagement, resource efficiency, and long-term value creation. Drawing on case studies and recent empirical findings, the research highlights key success factors, barriers to adoption, and the measurable impact of green innovation on firm performance. The findings suggest that firms that embed sustainability into their core strategies not only meet regulatory and ethical expectations but also unlock new growth opportunities and strengthen brand reputation. This paper contributes to the literature by presenting a comprehensive framework for integrating green innovation into sustainable management, positioning it as a vital lever for achieving sustained competitive advantage.
THE INTERNAL FAKTORS EFFECT ON QUALITY OF HOUSEHOLD INVESTORS' FINANCIAL DECISIONS Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2946

Abstract

The study targets to research the effect of tension, autonomy, impulsivity, financial attitudes on monetary choice making with monetary capability as mediation and virtual financial literacy as moderation, an analysis study of family traders in North Sumatra. This research is quantitative studies, causality. The records analysis method uses partial least rectangular statistical analysis. The consequences found that monetary tension and attitudes have a high-quality impact on economic functionality and financial decision making. economic autonomy and impulsivity have no effect on monetary functionality and monetary choice making. financial functionality has a superb impact on monetary choice making. virtual economic literacy has a nice impact on economic capability. financial functionality mediates the influence ofmonetary anxiety and attitude on financial decision making. monetary functionality does now not mediate the impact of financial independence and spontaneity on economic planning. virtual financial literacy moderates the influence of monetary anxiety, monetary autonomy, impulsivity, economic attitudes on monetary capability. The implication of the research consequences is a advice to the Indonesia stock exchange North Sumatra location to be a solution to literate the public regarding digital finance, especially housewives who are busy taking care of the family.
Co-Authors aliamin aliamin Angeline Anastacia Tan Angellya Kumala Dewi Anjami Nadila Ardhansyah Putra Hrp Arie Pratania Putri Aulia Tiara Syafitri Bambang Hermanto Barus, Rismania Br Benny Suranta Barus Caroline Pangestu Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Clarissa Tarigan Dalmi Iskandar Sultani Dedy Juliandri Panjaitan Elvita Hirani EM Yusuf Iis Erlina Erlina Firmansyah Firmansyah Gunawan, Rahmad Habibie, Dian Hardi Mulyono Hendra Harmain Indra Fauzi Kevin Kevin Khairani Sakdiah Leni Handayani Lili Fizriah, Henny Andriyani Wirananda Lilis Maryasih, Lilis Lukman Al Hakim M. Khairil Amar Lubis M.Ali Musri S M.Rizaldi Wibowo Madyunus Salayan Mariam Setapa Marioga Marioga Mohd. Idris Dalimunthe Mohd. Idris Dalimunthe Muammar Khaddafi Muhammad Arfan Muhammad Dimas Alfahri Nazariyah Lubis Noh Aisyah Mohd Ali Nuhri Khairani Nurhadika Nurlaila Ok A Maulana Ibrahim Ova Novi Irama Ovami, Debbi Chyntia Pasaribu, Aria Masdiana Pioner Pelawi Putri Cindi Claudia Putri Cindi Claudia Rahmania Nasution Rangga Pangestu Ratna Sari Dewi Ricky Andi Syahputra Rico Nur Ilham Risdiana Siregar Riska Ananda Putri Rizqy Fadhlina Putri Rukmini Safira Khoirunnisa shara, yuni Shita Tiara Siti Aminah Hasibuan Slyvia Valencia Sri Wahyuni Sri Wardany Sri Wardany Suwianto Suwianto Syahputra, Ricky Andi Tanti Rahayu Tismazammi Mustafa Ummi Kalsum Nasution Vivi Nadila Wina Sasmita Harahap Yusmalinda Zihan Pazzira