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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Mirai Management Jurnal EMT KITA Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK JISTech (Journal of Islamic Science and Technology) JURNAL PENDIDIKAN TAMBUSAI JCRS (Journal of Community Research and Service) JURNAL MUTIARA AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) 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) Akrab Juara : Jurnal Ilmu-ilmu Sosial Economics and Digital Business Review ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Muhammadiyah Manajemen Bisnis (JMMB) JUKESHUM: Jurnal Pengabdian Masyarakat Akuntansi Prima International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Prosiding Konferensi Nasional PKM-CSR Al-Buhuts (e-journal) Jurnal ABDIMAS Budi Darma Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Journal Of Human And Education (JAHE) Journal of Trends Economics and Accounting Research Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Mudabbir: Journal Research and Education Studies BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Worksheet : Jurnal Akuntansi 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 International Journal of Islamic Business Management Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society
Alistraja Dison Silalahi
Universitas Muslim Nusantara Al-Washliyah
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry 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 Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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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 INDEPENDENSI DEWAN KOMISARIS, KONEKSI POLITIK, UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN INDEX BEI SUB KLASIFIKASI GROWTH/VALUE Amnar, Harve; Pasaribu, Aria Masdiana; Muhajir, Ahmad; Silalahi, Alistraja Dison
BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Vol. 4 No. 1 (2024): Februari 2024
Publisher : Fakultas Ekonomi Universitas Al-Azhar Medan

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

Abstract

This research investigates factors that influence corporate behavior in tax compliance by using a quantitative approach to analyze companies from various industries listed on the IDX Growth/Value sub-classification. The multiple linear regression analysis determines the strength and significance of relationship between the variables studied. The research population was taken from the IDXG30 and IDXV30 indices which contained 88 enterprieses from 2019 until 2021 with the amount of sample size of 45. The results of this research showed that the independence of the board of commissioners and political connections had a practical and a noteworthy impact on tax evasion. Meanwhile, size of firm, profitability and leverage demonstrate a strong and negative correlation with tax evasion. Overall, the factors studied show a significant influence on tax avoidance
OPTIMIZATION OF PRODUCTION COSTS WITH SIMPLEX METHOD Firmansyah, Firmansyah; Panjaitan, Dedy Juliandri; Salayan, Madyunus; Silalahi, Alistraja Dison
Journal of Community Research and Service Vol 4, No 2: July 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i2.15277

Abstract

One of the problems in the company is my resource limitation, the time of production and the tools used in the production process. Companies in making decisions in production planning in the presence of these limitations, should seek to maximize the profit generated. However, in the production process a production planning reference is required to maximize the results obtained and minimize the production costs used. To solve the problem, needed a problem solving tool that is linear program using simplex method. Simplex method is one of the methods of linear program in solving the problem of more than two variables that can be applied into everyday life and can be used in production process planning. With one of the ultimate goal is the achievement of the optimum value with the constraints of limited resources. The results of the simplex method have decreased costs incurred less than the usual costs incurred every month and the results obtained using the simplex method can be used as a reference in making decisions to get optimal results on production costs in the company.
The Investor Attention Of Financial And Non-Financial Information In North Sumatra In Determining Investment Decision Silalahi, Alistraja Dison; Silalahi, Cita Ayni Putri; Suginam, Suginam
Jurnal Manajemen Industri dan Logistik inpress publication
Publisher : Politeknik APP Jakarta

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

Abstract

This study aimed  to understand the phenomena experienced by individual investors in North Sumatra in determining investment decisions. This study was  qualitative research with a comprehensive description of the experiences, awareness, perceptions, beliefs, memories and feelings experienced by individual investors. Data collection techniques used  questionnaires and interviews. The data were analyzed with the assistance of Nvivo 12 Plus software. The results of the study found that the ease of understanding the content and benefits of information became the main concern of the investors. The knowledge possessed by investors in digesting information showed  that the available information had  provided benefits that showed  the compatibility of the quality of information with the quality of individual investors in North Sumatra
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
Pengaruh Moral Pajak, Ketaatan Pada Peraturan Perpajakan dan Perilaku Tidak Etis Terhadap Praktik Penggelapan Pajak Dalimunthe, Mohd. Idris; Dison Silalahi, Alistraja
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3479

Abstract

Penghindaran pajak memengaruhi bagaimana sumber daya dialokasikan di pasar yang sempurna dan menghambat kemajuan, terutama dalam hal membangun infrastruktur. Di hampir semua negara berkembang, penghindaran pajak tersebar luas. Pengurangan basis pajak untuk pajak penghasilan sebagai akibat dari penggelapan pajak, juga menyebabkan hilangnya potensi penerimaan pajak secara signifikan yang sebenarnya dapat digunakan untuk menurunkan defisit anggaran negara. Penelitian ini menyelidiki apakah kepatuhan pajak, moral pajak, dan perilaku tidak etis berdampak pada penggelapan pajak. UMKM Pusat Industri Kecil di Kota Medan dijadikan objek kajian. Temuan menunjukkan bahwa kemungkinan penggelapan pajak meningkat dengan penurunan moral pajak. Kepatuhan terhadap undang-undang perpajakan biasanya mengurangi kejadian tersebut. 
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP PENGENDALIAN INTERN PERSEDIAAN PADA PT. PERKEBUNAN NUSANTARA II TANJUNG MORAWA Putri Wulandari; Alistraja Dison Silalahi Ardhansyah Putra Harahap
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v6i4.1577

Abstract

Penelitian ini dilakukan untuk mengetahui seberapa besar pengaruh variabel X yaitu Sistem Informasi Akuntansi terhadap variabel Y yaitu Pengendalian Intern Persediaan pada PT. Perkebunan Nusantara II Tanjung Morawa. Rumusan masalah dalam penelitian ini adalah apakah ada Pengaruh Sistem Informasi Akuntansi terhadap Pengendalian Intern Persediaan. Tujuan dalam penelitian ini untuk mengetahui apakah variabel sistem informasi akuntansi berpengaruh terhadap variabel pengendalian intern persediaan. Populasi dalam penelitian disini yaitu seluruh karyawan yang bekerja di PT. Perkebunan Nusantara II yang berjumlah 57 orang yang berkaitan dengan judul penelitian. Sedangkan teknik pengumpulan data primer adalah wawancara dan kuesioner. Teknik analisis data yang digunakan adalah regresi linear sederhana. Hasil penelitian ini menunjukkan bahwa variabel sistem informasi akuntansi berpengaruh signifikan terhadap variabel pengendalian intern persediaan pada PT. Perkebunan Nusantara II Tanjung Morawa dengan nilai signifikan (0,000<0,05 dan thitung 5,408>ttabel 2,004) dalam hal ini menunjukkan bahwasanya Sistem Informasi Akuntansi Berpengaruh Positif Terhadap Pengendalian Intern Persediaan pada PT. Perkebunan Nusantara II Tanjung Morawa
Co-Authors Afrida, Elly Ahmad Muhajir, Ahmad Ahmad Mustaqim aliamin aliamin Amnar, Harve Amra, Ricca Nophia Angeline Anastacia Tan Angellya Kumala Dewi Anjami Nadila Ardhansyah Putra Harahap Ardhansyah Putra Hrp Aria Masdiana Pasaribu Arie Pratania Putri Arie Pratania Putri Atika Wardati Hubbi Aulia Tiara Syafitri Bambang Hermanto Barus, Rismania Br Benny Suranta Barus Br Bangun, Nirwana Br Barus, Rismania Br Hutagalung, Camelya Adelyani Cai Cen, Cia Caroline Pangestu Chalirafi, Chalirafi Chatarina Umbul Wahyuni Cia Cai Cen Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Clarissa Tarigan Dalimunthe, Moch. Idris Dalmi Iskandar Sultani Dalmi Iskandar Sultani Darmawan Sriyanto Dedy Juliandri Panjaitan Desi Enjel Hasibuan Dewi Sri Wahyuni Dwi Saraswati Elly Afrida Elly Afrida Elvita Hirani EM Yusuf Iis Emirza Henderlan Harahap Erlina Erlina Evelyn Evelyn Fachry Abda El Rahman Fadhilah M, Ihsan Febri Yanti Raja Guk Guk Firmansyah Firmansyah Firmansyah Firmansyah Fithri, Fauza Gabena Indrayani Dalimunthe Habibie, Dian Harahap, Ardhansyah Putra Harahap, Kiki Amalia Harahap, Nurfahmi Sopia Harahap, Wina Sasmita Hartiah, Permata Selly Pasa Helman Helman Helman Helman, Helman Hendra Harmain Hendra Harmain Hendra Harmain Heri Enjang Syahputra Herlina H Hilda, Sella Hubbi, Atika Wardati Hutagaol, Jarungjung Ibrahim, Ok A Maulana Ida Zulfida, Ida Ifan Fadillah Harahap Indra Fauzi Indra Fauzi Jainuddin Ismail Jarungjung Hutagaol Julia Handayani Kevin Kevin Kevin Tjanriadi Harun Khairani Sakdiah Khairani Sakdiah Khairuddin Tampubolon Kiki Amalia Harahap Leni Handayani Lilis Maryasih, Lilis Lukman Al Hakim M. Bayu Trianto M. Khairil Amar Lubis M. Milwan Zuhri M. Thahir Ramadhan Harahap M. Yogi Riyantama Isjoni M.Ali Musri S M.Dandy Resafahlevi Nasution M.Hisyam Amin M.Rizaldi Wibowo Madyunus Salayan Madyunus Salayan, Madyunus Manner Tampubolon Mariam Setapa Mariam Setapa Marihot Maullang Marioga Marioga Maullang, Marihot Mawardi Moch. Idris Dalimunthe Mohd. Idris Dalimunthe Mohd. Idris Dalimunthe Muammar Khaddafi Muhammad Arfan Muhammad Arifin Pasaribu Muhammad Dimas Alfahri Muhammad Faisal Husna Muhammad Rizaldi Wibowo Mulyono, Hardi Nadhira, Ahmad Naila Zahira Narong Hassanee Nasution, M.Dandy Resafahlevi Nazariyah Lubis NIA WATI Nicholas Edric Wirawan Nirwana Br. Bangun Noh Aisyah Mohd Ali Nomi Noviani Novi Yanti Nuhri Khairani Nurhadika Nurhadika, Nurhadika Nurhalimah Sibuea Nurlaila Nurlaila Nurmala Dewi, Nurmala Ok A Maulana Ibrahim Ong, Valensia Ova Novi Irama Ovami, Debbi Chyntia Pangeran, Pangeran Pioner Pelawi Porkas Sojuangon Lubis Pratania Putri, Arie Putri Cindi Claudia Putri Cindi Claudia Putri Kemala Dewi Putri Kemala Dewi PUTRI WULANDARI Rahmania Nasution Raja Fanny Fatahillah Raja Guk-Guk, Febri Yanti Ramzijah Ramzijah Ramzijah, Ramzijah Rangga Pangestu Ratna Sari Dewi Ratna Sari Dewi Reza Ary Pratama Reza Reza Hanafi Lubis Ricca Nophia Amra Ricky Andi Syahputra Rico Nur Ilham Ridwanto Ridwanto Risdiana Siregar Riska Ananda Putri Rismania Br Barus Rismania Br Barus Rizki Hamonangan Harahap Rizqy Fadhlina Putri Rukmini Rukmini Rukmini Rukmini Rukmini Rukmini Saddam Arafit Siregar Safira Khoirunnisa Safira Khoirunnisa Safrawali Safrawali Safrawali, Safrawali Saparuddin Siregar Sartika Daulay, Anny Sella Hilda Shita Tiara Shita Tiara Shita Tiara Silalahi, Cita Ayni Putri Siregar, Wastina Sari Siti Aminah Hasibuan Slyvia Valencia Sri Fitria Jayusman Sri Wahyuni Sri Wahyuni Sri Wardany Sri Wardany Sri Wardany Sriwardany Sriwardany Sriyanto, Darmawan Suaidah Suaidah Suginam Suginam Supar Wasesa Suwianto Suwianto Suwianto, Suwianto Syafitri, Aulia Tiara Syahputra, Ricky Andi Tampubolon, Manner Tanjung, Denny Akbar Tanti Rahayu Tarishah Hatim Faqih Tina Herianty Masitah Tiorika Nababan Tismazammi Mustafa Tismazammi Mustafa Tulim, Anto Ummi Kalsum Nasution Valensia Ong Vince Ariany Vivi Nadila Vivi Sulyastari Wardany, Sri Wastina Sari Siregar Wibowo, Muhammad Rizaldy Wina Asry Wina Sasmita Harahap Wirananda, Henny Andriyani Wirawan, Nicholas Edric Yenni Ramadhani Harahap Yuni Shara Yusmalinda Zainuddin Nur Zihan Pazzira