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All Journal Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis JURNAL LENTERA BISNIS Community Engagement and Emergence Journal (CEEJ) Enrichment : Journal of Management JURNAL ILMIAH MAKSITEK Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Pengabdian Deli Sumatera Jurnal Pemberdayaan Kepada Masyarakat
OKY SYAHPUTRA
UNIVERSITAS BATTUTA
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN KUALITAS INFORMASI AKUNTANSI TERHADAP KEEFEKTIFAN PENGENDALIAN INTERNAL PADA PT. PANDU SIWI SENTOSA (PANDU LOGISTIK) OKY SYAHPUTRA; FHIKRY AHMAD HALOMOAN SIREGAR
JURNAL ILMIAH MAKSITEK Vol 7 No 1 (2022): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The aim in this study is to test and analyze the influence of accounting information systems (SIA) sales and the quality ofaccounting information on the effectiveness of internal controls. The selection of samples is done by convinience samplingmethod. The research population is the staff of sales accounting information system users and of 66 samples, 30 samplesare for validity and reliability testing and the remaining 36 samples for classical assumption testing, data analysis methodsand hypothesis tests. The study used multiple linear regression analysis for its statistical testing by conducting a classicalassumption test first. The results showed that simultaneously the Application of Sales Accounting Information System andQuality of Accounting Information had a positive and significant effect on the Effectiveness of Internal Control with a Fhinumeracy value of 80,846 with a significance of 0.000. Partially the Application of Sales Accounting Information System hasa positive and significant effect on the Effectiveness of Internal Control with a thitung value of 4,917 with a significance of0.000, while for the Quality of Accounting Information has a positive and significant effect on the Effectiveness of InternalControl with a thitung value of 3,060 with a significance of 0.000. The Effect of The Application of Sales AccountingInfoamation System and Information Quality on the Effectiveness of Internal Control simultaneously with a coefficient valueof R2 of 0.730 which means that in this study dependent variables can be explained by independent variables by 73%.
The Effect Of Internal Control And Quality Of Accounting Information Systems On Quality Information On Pt. Pandu Siwi Sentosa (Pandu Logistics) Oky Syahputra
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (823.636 KB) | DOI: 10.35335/enrichment.v12i2.438

Abstract

This study aims to determine and analyze the effect of internal control and the quality of accounting information systems on the quality of information at PT. Pandu Siwi Sentosa (Pandu Logistics). This study uses a sampling technique in this study using a saturated sample. The research approach used in this research is quantitative research methods, the type of research used is descriptive quantitative research and the nature of the research used is descriptive explanatory research. The method of data collection is primary data obtained from users of accounting information systems at PT. Pandu Siwi Sentosa (Pandu Logistics). The population of this study were 66 users of accounting information systems. The samples used in this study were 66 samples of users of accounting information systems. Data processing with Smart PLS 3.0 Software. The results of the study partially, the internal control variable does not have a significant effect on the quality of information, while the variable Quality of Accounting Information Systems has a significant effect on the quality of information.
Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Kantor BPKP Di Provinsi Sumatera Utara Santa Lusi Silalahi; Sri Ulina Barus; Ebit Mardin Hulu; Jenny Zain; Oky Syahputra
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.8007

Abstract

Financial reports are said to be accurate if they are presented in a timely manner when needed by users of financial statements such as the government, investors, creditors, the public, and other parties as a basis for decision making. This study aims to test and find out whether there is an effect of company size, audit opinion, auditor reputation, and audit tenure on Audit Delay. The method in this study uses quantitative methods with the sampling technique determined by the questionnaire method using the saturated sample technique, where all the population in this study is sampled. The population in this study were all auditors at the BPKP office in North Sumatra Province. the number of samples used was 62 auditors who worked at the BPKP office in North Sumatra Province. Based on the results of the research conducted, it shows that Audit Opinion and Audit Tenure have a significant effect on Audit Delay while Company Size and Audit Reputation have no significant effect on Audit Delay. Keywords: Audit Delay, Audit Tenure, Audit Opinion, Auditor Reputation, Company Size
Analisis Pengaruh Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Medan Petisah Natasya Natasya; Selvi Aristantya; Oky Syahputra
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3435

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemeriksaan pajak terhadap penerimaan pajak penghasilan (PPh) , pengaruh penagihan pajak terhadap penerimaan pajak penghasilan (PPh) dan pengaruh pemeriksaan dan penagihan pajak secara simultan terhadap penerimaan pajak penghasilan (PPh) pada Kantor Pelayanan Pajak Medan Petisah.Populasi yang digunakan dalam penelitian ini adalah seluruh pegawai pajak yang bekerja di Kantor Pajak Pratama Medan Petisah sebanyak 114 orang. Metode pengambilan sampel yang digunakan adalah teknik random sampling yang menggunakan rumus slovin sehingga sampel yang digunakan adalah 53 sampel. Metode analisis penelitia yang digunakan pada penelitian ini adalah metode kuantitatif. Metode analisis yang digunakan adalah metode analisis deskriptif, uji asumsi klasik, uji kelayakan model dan regresi linear berganda. Hasil penelitian menunjukkan bahwa pemeriksaan pajak berpengaruh positif terhadap penerimaan pajak, penagihan pajak berpengaruh positif terhadap penerimaan pajak serta pemeriksaan pajak dan penagihan pajak secara bersama-sama berpengaruh positif dan signifikan terhadap penerimaan pajak. Sehingga dapat dikatakan bahwa semakin baik pemeriksaan dan proses penagihan pajak yang dilakukan, maka akan semakin besar pula penerimaan pajak yang diperoleh.
PENGARUH NET PROFIT MARGIN, RETURN ON EQUITY, RETURN ON ASSETS, CURRENT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021 – 2023 Akash Raj Singh; Deni Sastra Solin; Jenny Zain; Oky Syahputra
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1549

Abstract

The purpose of this study is to determine the effect of Net Profit Margin, Return On Equity, Return On Assets, Current Ratio on Stock Prices in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2021 - 2023. The method used in this study is a quantitative method. The results of the study are that Net Profit Margin has a positive and significant effect on stock prices. Return On Equity partially does not have a significant effect on Stock Prices. Return On Assets tends to have a positive effect on stock prices, but its effect is not statistically significant at the 95% confidence level. Current Ratio does not have a significant effect partially on stock prices. However, simultaneously, Net Profit Margin, Return On Equity, Return On Assets, and Current Ratio have a significant effect on Stock Prices.
Pelatihan Pembukuan Sederhana Bagi Pelaku UMKM di Kelurahan Kampung Baru, Kecamatan Medan Maimun Irna Triannur Lubis; Oky Syahputra; Jesita Almanna
Pengabdian Deli Sumatera Vol 1 No 2 (2022): Artikel Pengabdian Volume 1 Nomor 2, Juli 2022
Publisher : LLPM Universitas Deli Sumatera

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Abstract

Usaha mikro dan kecil yang tahan krisis ekonomi mampu menyerap tenaga kerja sehingga secara signifikan mengurangi pengangguran. Di Kampung Kampung Baru, Kecamatan Maimun, Medan, usaha kecil dan menengah meremehkan akuntansi, dan tidak ada pemisahan aset pribadi dan bisnis. Sebagian besar pedagang ini masih membuat keputusan berdasarkan intuisi dan pengalaman. Dalam pelatihan akuntansi sederhana untuk usaha kecil, tujuan pelaksanaan PKM adalah untuk mengetahui bagaimana melakukan akuntansi itu sendiri sehingga sistematis dan penting ketika melakukan akuntansi sehingga pendapatan, biaya dan keuntungan diukur. dan mengetahui perkembangan usahanya. Di Kampung Kampung Baru Kecamatan Medan Maimun metode pelaksanaan pengabdian kepada masyarakat dibagi menjadi tiga tahap yaitu tahap pertama wawancara dan observasi lapangan, tahap kedua melakukan pelatihan, dan tahap terakhir adalah pendampingan dan pemantauan. . Hasil yang diperoleh dari kegiatan ini mampu meningkatkan pengetahuan dan keterampilan dalam manajemen usaha melalui pembukuan/akuntansi yang sederhana dan mudah dilaksanakan sehingga meningkatkan motivasi kerja. Keywords: Pembukuan Serdahana; UMKM.
Menggali Potensi dan Bakat Siswa dalam Kepribadian Daya Saing di Era 4.0 di Pondok Pesantren Modern Saifullah an nahdiyah Irma Herliza Rizki; Oky Syahputra; Muammar Rinaldi; Tina Muhardika Handayani
Battuta-Jurnal Pemberdayaan Masyarakat Vol 1 No 1 (2024): Edisi Januari
Publisher : LPPM Universitas Battuta

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Abstract

Bakat tidak hanya mencakup aspek keterampilan atau kemampuan fisik, tetapi juga mencakup kecakapan mental, emosional, dan sosial. Bakat merupakan sesuatu yang dimiliki secara alami oleh seseorang. MA Pondok Pesantren Saifullah jalan Batu Gemuk, Kec. Namo Rambe, Kab. Deli Serdang Prov. Sumatera Utara, Bakat siswa di pesantren (pondok pesantren) dapat mencakup berbagai aspek, tidak hanya sebatas akademis. Tujuan kegiatan pengabdian kepada masyarakat di pondok Pesantren Saifullah Memberikan kesempatan kepada siswa untuk mengenali dan memahami potensi yang dimiliki di bidang keagamaan, akademis, seni, olahraga, dan keterampilan lainnya. Mendorong pengembangan kepribadian siswa secara holistik melalui peningkatan keterampilan sosial, kepemimpinan, dan keberanian dalam mengekspresikan diri. Pemaparan mengenai bakat siswa dan tujuan oleh kepala pesantren menjadi langkah awal yang positif dalam menciptakan suasana yang mendukung keberhasilan kegiatan "Mengembangkan Bakat Siswa." Diharapkan, inspirasi yang diberikan dapat menjadi pendorong bagi siswa untuk menggali potensi dan bakat mereka dengan semangat yang tinggi.
Pengembangan Branding dan Strategi Pemasaran bagi Kopi Konnichiwa Oky Syahputra; Irma Herliza Rizki; Mela Novita Rizki; Randeska Manullang
Battuta-Jurnal Pemberdayaan Masyarakat Vol 1 No 2 (2024): Edisi Mei
Publisher : LPPM Universitas Battuta

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Abstract

UMKM memiliki peranan penting dalam perekonomian di Indonesia. Meskipun demikian bisnis UMKM tidak selalu berjalan mulus, masih banyak hambatan dan kendala, baik yang bersifat internal maupun eksternal yang harus dihadapi para pelaku UMKM. Beberapa permasalahan yang terjadi yaitu adanya kesalahan pemesanan dari pelanggan, ketersediaan stock barang yang sulit di perkirakan, dan adanya ketidaksabaran pelanggan untuk menunggu pesanan. Tujuan dilakukannya kegiatan ini adalah untuk meningkatkan pemahaman dan pengetahuan mengenai pasar, produk, pelanggan, dan proses bisnis yang berkaitan dengan UMKM tersebut, meningkatkan layanan produk, dengan mengumpulkan data konsumen dan umpan balik, UMKM dapat mengidentifikasi area perbaikan dalam produk atau layanan mereka. Dari pengamatan dan pengumpulan data yang kami telah kami lakukan, Kopi Konnichiwa merupakan salah satu Coffee Shop yang saat ini digemari dikalangan masyarakat terutama kalangan anak muda, Kopi Konnichiwa memadukan antara unsur Jepang dan menu yang sedang  disukai oleh konsumen saat ini. Jadi bukan hanya memiliki unsur Jepang, tetapi juga kekinian sehingga para pecinta kopi akan menyukai kopi ini. 
THE EFFECT OF AUDIT TENURE, COMPANY SIZE, PUBLIC ACCOUNTING FIRM SIZE, AND INDEPENDENT COMMISSIONERS ON AUDIT DELAY IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2022–2024 PERIOD Jenny Zain; Vanesa Tandri; Evani Artha; Hanicka Theneles; Enda Noviyanti Simorangkir; Oky Syahputra
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20682106

Abstract

This study aims to examine the factors that may influence audit delay in banking companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, and to draw conclusions based on the findings. The independent variables used in this study include audit tenure, company size, public accounting firm size, and independent commissioners, with audit delay as the dependent variable. This research employs a quantitative approach with a sample of 40 companies. The data analysis method uses multiple linear regression. A purposive sampling strategy was applied as the sampling technique. The results indicate that company size and public accounting firm size have a significant effect on audit delay, while audit tenure and independent commissioners do not have a significant effect on audit delay. Simultaneous testing shows that audit tenure, company size, public accounting firm size, and independent commissioners collectively have a significant effect on audit delay.
The Effect of Audit Rotation and Audit Quality on the Concentration of the Audit Market on the Indonesia Stock Exchange Efraim William Putra Buulolo; Oky Syahputra; Selvi Aristantya
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 2 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i2.3474

Abstract

The main objective of this study is to find out and analyze the influence of audit rotation and audit quality on the concentration of the audit market on the Indonesia Stock Exchange. This study focuses on the role of audit rotation which describes the turnover of auditors that can affect the independence and objectivity of auditors, as well as the quality of audits that reflect the level of The method used in this study is multiple regression analysis, which allows researchers to test the influence of more than one independent variable on dependent variables simultaneously. The independent variables studied are audit rotation and audit quality, while the dependent variable that is the main focus of this study is the concentration of the audit market, which describes the extent to which the audit market is dominated by several large audit firms or spread across many companies. The population used in this study consisted of 84 issuers listed on the Indonesia Stock Exchange, with samples obtained through purposive sampling techniques, which resulted in 18 issuers that were studied for five years, so that the total data used reached 90 research data. The type of data used in this study is secondary data, obtained from the annual reports of issuers listed on the Indonesia Stock Exchange, as well as other relevant sources. Through data processing and multiple regression analysis, the results of this study show that audit rotation has a significant influence on the concentration of the audit market on the Indonesia Stock Exchange, which shows that changes in auditors can affect the level of market concentration. In addition, audit quality was also found to have a significant influence on the concentration of the audit market, indicating that higher audit quality can have an impact on a more equitable market distribution. Overall, this study proves that both audit rotation and audit quality have a significant influence on the concentration of the audit market on the Indonesia Stock Exchange, which provides important insights for regulators and companies in understanding the dynamics of the audit market in Indonesia.
Co-Authors Akash Raj Singh Deni Sastra Solin Ebit Mardin Hulu Efraim William Putra Buulolo Enda Noviyanti Simorangkir Evani Artha Felicia Suwanto FHIKRY AHMAD HALOMOAN SIREGAR Gisella Maria Hanicka Theneles Irma Herliza Rizki IRNA TRIANNUR LUBIS Jenny Zain Jenny Zain Jesita Almanna Mela Novita Rizki Muammar Rinaldi Natasya Natasya Randeska Manullang Santa Lusi Silalahi Selvi Aristantya Sri Ulina Barus Tina Muhardika Handayani Vanesa Tandri