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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) JURNAL ILMIAH MAKSITEK JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Masyarakat Indonesia Skena Bisnis
SOVIA LOLITA APRIANI PARDEDE
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PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSET TURNOVER DAN RETURN ON EQUITY TERHADAP EARNING PER SHARE PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA JESSYCA .; CORINNA WONGSOSUDONO; SOVIA LOLITA APRIANI PARDEDE
JURNAL ILMIAH MAKSITEK Vol 4 No 4 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.042 KB)

Abstract

The main goal of a company is to earn profits for the survival of the company. In addition, a company is established with the aim to increase the owner’s profit. The company's profit can be reviewed from the net profit while the owner's profit can be seen from Earning Per Share. In this study the independent variables used are Current Ratio, Debt To Asset Ratio, Total Asset Turnover and Return On Equity. The purpose of this study is to know the influence of each independent variables to dependent variable partially or simultaneously. This study is a quantitative descriptive study. The population is trading company that listed on Indonesia Stock Exchange 2013 to 2015 (55 companies). The sampling method used is purposive sampling method (87 observations). The data used is secondary data. Data analysis is conducted by multiple linear regression. The study showed that : The influence of Current Ratio, Debt To Asset Ratio, Total Asset Turnover and Return On Equity to Earning Per Share is 13.7% (R Square 0,137), and the other 86.3% are explained by other variables that are not analys in this study. The conclusions of this study is Current Ratio, Debt To Asset Ratio, Total Asset Turnover and Return On Equity are influencing Earning Per Share simultaneously. While partially, Current Ratio and Return On Equity influenced Earning Per Share.
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.
Pengaruh Penghindaran Pajak Dan Risiko Pajak Terhadap Biaya Utang Studi Kasus Pada Perusahaan Sektor Makanan Dan Minuman Rifdah Riyan Dara; Tiari Dakhi; Sovia Lolita Apriani Pardede; Corrina Wongsosudono; Mutia Riska Faridani; Hasrul Siregar
Jurnal Riset Mahasiswa Akuntansi Vol. 12 No. 2 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 2 TAHUN 2024
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v12i2.10624

Abstract

This research aims to determine the effect of debt costs. The variables tested in this research are tax avoidance and tax risk as independent variables. The dependent variable used is the cost of debt. The population studied in this research were 72 food and beverage sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this research was 11 companies selected based on the purposive sampling method. The data analysis technique used was multiple linear regression analysis using the SPSS version 26.0 application. The results of this research show that partially the influence of tax avoidance and tax risk has no effect. The conclusion is that partially the influence of tax avoidance and tax risk has no effect. Meanwhile, simultaneously the influence of tax avoidance and tax risk has no effect on the cost of debt.
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

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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.
Optimalisasi Pengendalian Kas dan Persediaan pada Usaha Cafe Multiproduk melalui Pelatihan Akuntansi Praktis di Locana & More Medan Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Corinna Wongsosudono; Ripka Seriidahnaita Ginting; Esty Pudyastuti; Rifdah Riyan Dara
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 03 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i03.323

Abstract

This Community Service Program aims to improve cash control and inventory management at Locana & More, a multiproduct café business that also sells flowers and fashion items. The partner’s main problems include the absence of a structured cash recording system, inconsistent transaction documentation, and the lack of inventory records, which resulted in discrepancies between physical stock and written records. The program was carried out using a participatory approach and hands-on practice, actively involving the owner and employees in practical accounting training. The training covered daily cash books, cash journals, transaction documentation, stock cards, and scheduled Stock Opname. The results indicate significant improvements in recording consistency, stock accuracy, and employees’ understanding of basic accounting procedures. In addition, the program produced a Standard Operating Procedure (SOP) for cash and inventory control that can be applied sustainably. Overall, the program positively strengthened internal control systems and enhanced operational efficiency.
Co-Authors Corinna Wongsosudono Corrina Wongsosudono Esty Pudyastuti Hasrul Siregar JESSYCA . Mipo Mipo Mipo Mutia Riska Faridani Rifdah Riyan Dara Rifdah Riyan Dara Ripka Seriidahnaita Ginting Sri Juliana Sari Djakaria Stefanus Irama Ndruru Tiari Dakhi