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FHIKRY AHMAD HALOMOAN SIREGAR
UNIVERSITAS BATTUTA
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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

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

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 Accrual-Based Psap, Accounting Policy, And Information Technology On The Quality Of Lkpd In Binjai City Fhikry Ahmad Halomoan Siregar; Selvi Aristantya; Adek Apriyandi
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.359 KB) | DOI: 10.35335/enrichment.v12i3.582

Abstract

This study aims to determine and analyze the effect of the application of accrual-based government accounting standards, accounting policies, and the use of information technology on the quality of local government financial reports in the city of Binjai. This type of research is causal and the object of this research is Binjai City. The data used are primary data obtained from questionnaires with a total sample of 69 respondents. Research data Using a quantitative approach and data analysis using a simple regression analysis model. The results showed that the application of accrual-based government accounting standards, accounting policies, and the use of information technology had an effect on the quality of the financial statements of the local government of the city of Binjai.
THE INFLUENCE OF TAX PLANNING, PROFITABILITY, AUDIT COMMITTEE AND MANAGERIAL OWNERSHIP ON PROFIT MANAGEMENT Sarti Hutabarat; Ester Novalina Saragih; Jesika Rejeki Br Siregar; Enda Noviyanti Simorangkir; Fhikry Ahmad Halomoan Siregar
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2433

Abstract

The aim of this research is to examine the role of earnings management in the success or failure of manufacturing industry trading on the Indonesia Stock Exchange (IDX) in various industry classifications. Fifty five businesses make up the population of this study. Purposive sampling was used to collect information about 39 businesses, of which 13 were selected as samples. Earnings management is the dependent variable, while tax planning, profitability, existence of an audit committee, and managerial ownership are independent variables. The data used in this research comes from the annual financial reports of producers registered through the Indonesia Stock Exchange in several industries from 2019 to 2021. The quantitative analysis approach used here tests conventional assumptions. Referring to the findings, profit management is not too affected by tax planning , audit committee membership, or managerial ownership. Earnings management is greatly affected by profitability. Profit Management of Manufacturing Companies Registered through the Indonesia Stock Exchange Year 2019-2021 Highly Affected by Tax Planning, Profitability, Audit Committee, and Managerial Ownership
Pengaruh Aksesibilitas Laporan Keuangan Dan Pengendalian Internal Terhadap Penerapan Transparansi Pelaporan Keuangan (Studi Kasus Badan Penanggulangan Bencana Daerah Kota Medan) Yoga Arnanda Saragih; Etty Harya Ningsi; Fhikry Ahmad Halomoan Siregar
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3808

Abstract

Transparansi laporan keuangan merupakan salah satu pilar penting dalam mewujudkan tata kelola pemerintahan yang baik (good governance). Penerapan transparansi tidak hanya ditentukan oleh kualitas laporan keuangan, tetapi juga dipengaruhi oleh aksesibilitas informasi yang diberikan kepada publik serta efektivitas pengendalian internal di instansi pemerintah. Badan Penanggulangan Bencana Daerah (BPBD) Kota Medan sebagai lembaga yang mengelola dana kebencanaan dituntut untuk menyajikan laporan keuangan yang transparan, akuntabel, dan dapat diakses oleh masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh aksesibilitas laporan keuangan dan pengendalian internal terhadap penerapan transparansi pelaporan keuangan pada BPBD Kota Medan, baik secara parsial maupun simultan. Metode yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian adalah seluruh pegawai BPBD Kota Medan sebanyak 100 orang yang terdiri dari 35 pegawai PNS dan 65 pegawai non-PNS. Teknik pengambilan sampel menggunakan total sampling sehingga seluruh populasi dijadikan sampel. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan uji validitas, reliabilitas, uji asumsi klasik, serta regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap transparansi pelaporan keuangan. Pengendalian internal juga terbukti berpengaruh positif dan signifikan terhadap transparansi pelaporan keuangan. Secara simultan, kedua variabel tersebut berpengaruh signifikan terhadap transparansi pelaporan keuangan di BPBD Kota Medan. Kesimpulannya, semakin mudah laporan keuangan diakses publik dan semakin kuat sistem pengendalian internal yang diterapkan, maka tingkat transparansi pelaporan keuangan akan semakin meningkat.
Pengaruh Audit Internal dan Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) di PT. Dhieos Putra Jaya Yola Ardillah; Fhikry Ahmad Halomoan Siregar; Etty Harya Ningsi
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3682

Abstract

Kajian ini berfokus pada pengujian peran audit internal dan pengendalian internal dalam pencegahan kecurangan pada perusahaan outsourcing. Pendekatan kuantitatif asosiatif diterapkan dengan analisis regresi linear berganda. Data primer bersumber dari kuesioner terstruktur yang diisi oleh 32 responden, yaitu seluruh karyawan perusahaan, melalui teknik sampling jenuh. Tahapan analisis meliputi uji validitas, reliabilitas, asumsi klasik, serta pengujian hipotesis parsial dan simultan. Hasil uji t memperlihatkan bahwa audit internal memiliki nilai t hitung 2,375 dengan signifikansi 0,001, sedangkan pengendalian internal mencatat nilai t hitung 4,114 dengan signifikansi 0,005, sehingga keduanya berperan signifikan secara parsial. Hasil uji F menghasilkan nilai F hitung 135,346 dengan signifikansi 0,000, yang menegaskan peran signifikan kedua variabel secara simultan. Nilai koefisien determinasi mencapai 90,3%, yang merefleksikan kemampuan model dalam menjelaskan variasi pencegahan kecurangan. Temuan ini menegaskan bahwa sinergi audit internal yang berjalan efektif dan pengendalian internal yang diterapkan secara konsisten membentuk mekanisme pengawasan yang kuat, mempersempit ruang penyimpangan, serta meningkatkan integritas dan akuntabilitas pelaporan keuangan organisasi.
Pengaruh Asset Growth, Sales Growth, Likuiditas, dan Activity Ratio Terhadap Struktur Modal Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 Merry Rusida S; Margareth Jennyfer Salim; Feren Feren; Stanly Citra Wijaya; Fhikry Ahmad Halomoan Siregar
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 2 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.10216

Abstract

Rasio utang-ekuitas merupakan salah satu aspek krusial dalam tata kelola keuangan perusahaan, terutama bagi entitas manufaktur yang tercatat di Bursa Efek Indonesia (BEI). Beberapa faktor yang dapat memengaruhi rasio utang-ekuitas antara lain pertumbuhan aset (asset growth), kenaikan omzet (sales growth), likuiditas, dan rasio aktivitas (activity ratio). Keputusan terkait penggunaan utang dan ekuitas biasanya dipengaruhi oleh kondisi keuangan internal perusahaan serta faktor eksternal yang dihadapi. Dalam kajian ini, analisis dilakukan menggunakan data sekunder yang bersumber dari laporan tahunan perusahaan manufaktur yang tercatat di BEI pada periode tertentu. Pengolahan data dilakukan dengan teknik regresi linear berganda menggunakan perangkat statistik untuk mengidentifikasi hubungan antara faktor-faktor bebas dengan struktur modal sebagai variabel dependen.Hasil analisis diharapkan dapat memberikan wawasan mengenai faktor-faktor yang berkontribusi terhadap keputusan struktur modal, sehingga dapat menjadi rujukan bagi manajemen dalam menyusun perencanaan keuangan yang lebih optimal. Selain itu, temuan ini juga berpotensi memberikan manfaat bagi investor dalam menilai kebijakan manajemen keuangan perusahaan, serta menjadi referensi bagi pengembangan studi akademik terkait struktur sumber daya finansial.
Analysis of the Relationship Between Tax Compliance and National Financial Health Indicators Mela Novita Rizki; Fhikry Ahmad Halomoan Siregar; Oky Syahputra; Nangkula Utaberta
International Journal For Advanced Research Vol. 1 No. 4: December 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/3axa8569

Abstract

This study examines the relationship between tax compliance and national financial health, focusing on how tax compliance rates influence key financial indicators such as public debt, fiscal deficits, inflation rates, and economic growth. Using data from a diverse sample of countries, both developed and developing, the study employs quantitative analysis through regression models to explore the impact of tax compliance on these financial outcomes. The results indicate that countries with higher tax compliance tend to have lower debt-to-GDP ratios, smaller fiscal deficits, stable inflation rates, and stronger economic growth. Institutional quality, digital tax systems, and tax morale are also identified as significant factors that enhance compliance and, in turn, improve financial health. Furthermore, the study highlights the long-term benefits of sustained tax compliance efforts and the importance of international cooperation in enhancing tax revenue collection. The findings provide valuable insights for policymakers aiming to improve fiscal stability by focusing on tax compliance as a key component of their economic strategies. Ultimately, the study demonstrates that effective tax systems are crucial for ensuring long-term financial stability and fostering sustainable economic growth.
AI-Driven Green Digital Marketing UMKM Serdang Bedagai untuk Keberlanjutan Ekonomi Lokal Berbasis Asta Cita Yochi Elanda; Ratna Sari Dewi; Fhikry Ahmad Halomoan Siregar
Jurnal Minfo Polgan Vol. 15 No. 2 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i2.16601

Abstract

Artificial intelligence-based digital marketing transformation has become a strategic necessity for MSMEs in improving competitiveness, business sustainability, and marketing performance. However, the utilization of Artificial Intelligence and the implementation of Green Digital Marketing in MSMEs in Serdang Bedagai Regency are still not optimal. This study aims to analyze the influence of AI-Driven Digital Marketing and Green Digital Marketing on business sustainability and marketing performance of MSMEs, as well as to examine the mediating role of business sustainability. The study used a quantitative explanatory approach with a sample of 100 MSMEs selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed with Partial Least Squares-Structural Equation Modeling using SmartPLS. The results showed that AI-Driven Digital Marketing had a positive and significant effect on business sustainability with a coefficient of 0.367 and on marketing performance with a coefficient of 0.380. Green Digital Marketing had a positive and significant effect on business sustainability with a coefficient of 0.325, but did not directly affect marketing performance with a coefficient of 0.028. Business sustainability had a positive and significant effect on marketing performance with a coefficient of 0.287. However, business sustainability was unable to mediate the effect of AI-Driven Digital Marketing or Green Digital Marketing on marketing performance. This finding implies that MSMEs need to prioritize the use of AI for personalization, customer analysis, and promotional efficiency, and integrate green marketing practices with concrete operational evidence. Future research is recommended to use a longitudinal design, cross-sector samples, and add variables such as digital literacy, innovation capability, and consumer environmental awareness.
Co-Authors Adek Apriyandi Enda Noviyanti Simorangkir Ester Novalina Saragih Etty Harya Ningsi Feren Feren Jesika Rejeki Br Siregar Margareth Jennyfer Salim Mela Novita Rizki Merry Rusida S Nangkula Utaberta OKY SYAHPUTRA Ratna Sari Dewi Sarti Hutabarat Selvi Aristantya Stanly Citra Wijaya Yochi Elanda Yoga Arnanda Saragih Yola Ardillah