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All Journal JURNAL ILMIAH SIMANTEK Jurnal Pengabdian Pada Masyarakat METHABDI Indonesian Journal of Banking and Financial Technology (FINTECH) METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Septony B. Siahaan
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health

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Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan, Reputasi KAP, dan Kepemilikan Manajerial Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Otomotif dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016 Anita Fitri Lumbantoruan; Septony B. Siahaan
JURNAL ILMIAH SIMANTEK Vol 2 No 3 (2018): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.938 KB)

Abstract

Penelitian ini membahas tentang adanya perusahaan yang terlambat dalam menyampaikan laporan keuangan sehingga informasi yang diberikan akan kehilangan relevansinya karena ketepatan waktu dapat mempengaruhi nilai informasi laporan keuangan. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan pada perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia periode 2012 hingga 2016. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 11 perusahaan sebagai objek penelitian selama 5 tahun pengamatan dengan 55 unit analisis. Hipotesis penelitian diuji dengan menggunakan regresi logistik sederhana. Hasil pengujian hipotesis yang diperoleh dengan taraf signifikansi 5% menunjukkan bahwa profitabilitas, likuiditas, ukuran perusahaan, umur perusahaan, reputasi KAP, dan kepemilikan manajerial tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan. Hal ini berarti bahwa semakin besar nilai dari variabel tersebut tidak dapat mendorong perusahaan untuk melaporkan laporan keuangannya secara tepat waktu. Kesimpulan dari hasil penelitian ini adalah secara parsial hipotesis menunjukkan bahwa profitabilitas, likuiditas, ukuran perusahaan, umur perusahaan, reputasi KAP, dan kepemilikan manajerial tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan pada perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Secara Simultan variabel profitabilitas, likuiditas, ukuran perusahaan, umur perusahaan, reputasi KAP, dan kepemilikan manajerial tidak berpengaruh pada ketepatan waktu pelaporan keuangan pada perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia periode 2012-2016
PELATIHAN MANAJEMEN KEUANGAN USAHA BAGI USAHA MIKRO KECIL MENENGAH DI KELURAHAN SIDOMULYO KELURAHAN MEDAN TUNTUNGAN Septony B. Siahaan; Dimita H. P. Purba; Mitha Christina Ginting; Lamria Sagala; Junika Napitupulu; Saur Melianna; Jeudi A.T.P. Sianturi; Kristanty M. N. Nadapdap; Gracesiela Y. Simanjuntak; Ivo M. Silitonga; Dompak Pasaribu; Mulatua P. Silalahi; Farida Sagala; Rike Y. Panjaitan; Duma Rahel Situmorang; Wesly Andri Simanjuntak; Januardi Mesakh; Sondang Ni Bulan Marbun
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (720.607 KB) | DOI: 10.46880/methabdi.Vol2No2.pp154-160

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the sectors that make the greatest contribution to Indonesia's economic growth. This is due to the large number of MSMEs in Indonesia, especially North Sumatra. The presence of a large number of SMEs can create jobs and absorb labor for the environment. Micro, Small and Medium Enterprises (MSMEs) are located in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency. MSMEs are engaged in the food and beverage sector and sell coffee, snacks and heavy meals. The facilities offered are similar to coffee shops, but simpler. MSMEs in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency, try to limit themselves to the age of over 18 years. The implementation method used in this community service is to analyze the condition of partners, make designs, and carry out the required program planning. After all program planning is carried out, training is carried out, which is then accompanied by assistance until partners can understand and make their own financial reports using applications in Microsoft Excel. The final stage is to evaluate the financial reports that have been made by partners. The first stage carried out in community service is the discussion stage. The partners were very enthusiastic in carrying out this discussion stage, so that this discussion went well and smoothly. The next stage that is carried out after the discussion stage is assistance in inputting sales data that is written manually to be recorded simply in a bookkeeping.
The Effect of Auction Fee, Administration Fees of State Receivables Management and Management of State-Owned Assets Against Actualization of State Non-Tax Revenue on Kantor Pelayanan Kekayaan Negara dan Lelang Medan Period 2019-2021 Arthur Simanjuntak; Septony B. Siahaan; Duma Megaria Elisabeth; Yerisma Welly; Dewi Delima Hutagalung
Indonesian Journal of Banking and Financial Technology Vol. 1 No. 4 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v1i4.6581

Abstract

This study examined the effects of auction fees, state receivables management costs, and state property management costs on the realization of non-tax state revenue at the State Asset Service Office and Medan Auction from 2019 to 2021. The Medan KPKNL Performance Achievement Report, which contains the Budget Report and Realization of PNBP for the 2019–2021 year and has a total population of 36, is the population in this research. Due to the large population in this study being relatively small (limited), the sample was chosen using the saturation or census sampling approach. To characterize each variable in this study, this form of research employs a descriptive quantitative technique utilizing secondary data. The Statistical Product and Service Solution (SPSS) Version 25 will process the data. The data analysis method used in this study employs multiple linear regression analysis tests, a coefficient of determination test, a partial hypothesis test (t-test), and a simultaneous test (F test) with a significance level of 0.05. Each variable is stated to have a positive and significant effect on Non-Tax State Revenue based on the results of data analysis tests that have partially been conducted on Auction Fees, Administrative costs for managing state receivables, and Management of state property, and the consequences of research simultaneously stated that all independent variables have an effect positive and significant to PNBP simultaneously with the test results of the coefficient of determination showing in 72.1%.
The Effect of Tax Socialozation, Tax Knowladge, and Tax Sanction on Individual Taxpayer Compliance KPP Pratama Medan Timur Telaumbanua, Naomi Deswita; Septony B. Siahaan; Yosephine N. Sembiring; Arthur Simanjuntak
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp53-67

Abstract

This study examines tax socialization, tax knowledge, and tax sanctions effects on individual taxpayer compliance at KPP Pratama Medan Timur during 2025. Using multiple linear regression on 104 observations, results show tax socialization significantly positively affects compliance (β = 0.201, p = 0.003), demonstrating effective information dissemination. Tax knowledge demonstrates positive but insignificant influence (β = 0.025, p = 0.655), suggesting knowledge alone proves insufficient without motivational factors. Tax sanctions exhibit the strongest significant positive effects (β = 0.336, p = 0.000), signaling deterrence effectiveness. Simultaneous testing confirms significant collective effects (F = 24.167, p = 0.000), explaining substantial compliance variance (R² = 0.420). Findings suggest integrated approaches balancing educational support, capacity building, and credible enforcement optimize compliance outcomes in taxation contexts.
Co-Authors Anita Fitri Lumbantoruan Arthur Simanjuntak Dewi Delima Hutagalung Dimita Hemalli Premasari Purba Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Farida Sagala GRACESIELA YOSEPHINE SIMANJUNTAK Ivo M. Silitonga Januardi Mesakh Jeudi A. T. P. Sianturi Junika Napitupulu Lamria Sagala Mitha Christina Ginting Mulatua P. Silalahi Nurwijayanti Rike Y. Panjaitan Saur Melianna Sondang Ni Bulan Marbun Telaumbanua, Naomi Deswita Wesly Andri Simanjuntak Yerisma Welly Yosephine N. Sembiring