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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL MUTIARA AKUNTANSI JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Yayasan Cita Cendikiawan Al Khwarizmi International Journal of Community Service JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Jurnal Pengabdian Masyarakat Gemilang (JPMG) Jurnal Ekonomi dan Pembangunan Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Jurnal Audit dan Perpajakan Jurnal Pengabdian Masyarakat Bangsa Skena Bisnis
Corinna Wongsosudono
UNIVERSITAS IBBI
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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.
Training on Making "Anchovy Potato Chips" to Encourage Entrepreneurship Mindset of Local Housewife in Silalas Village Medan Parulian, Edison; Menara Sari Saragih, Lenny; Lusiah, Lusiah; Tarwiyah, Tarwiyah; Wongsosudono, Corinna
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.235

Abstract

The training activity of making chips for housewives of Silalas village in West Medan conducted at IBBI University is one of the activities of the partnership-based UMKM development program. This training activity was carried out from the presentation and strengthening of material on entrepreneurship and also finance and sanitation for housewives. Activities other than transferring entrepreneurial knowledge and also direct practice of making chips are also a place for friendship and have a positive impact on broadening the horizons of academics. The results of the training activities carried out are expected to increase entrepreneurial interest among housewives and also improve skills to create small businesses and increase family income.
Training On Making "Soybean Tempe" To Increase Family Income For Local Housewives In Silalas Village, Medan Lusiah, Lusiah; Parulian, Edison; Menara Sari Saragih , Lenny; Tarwiyah, Tarwiyah; Wongsosudono, Corinna
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.237

Abstract

This activity is a partnership-based UMKM development program wherethis program provides activities to provide tempe training to housewiveslocated in Silalas Village, West Medan by bringing in resource personswho are UMKM assisted by the UMKM development program who alsoact as mentors for community members, especially mothers. households inthe Silalas Village environment to foster entrepreneurial interest andprovide ideas for business activities that can be carried out so as toimprove the family's economy. Apart from that, the resource person canalso share tips for successfully running a business using enthusiasm,tenacity and perseverance with housewives.
Pengaruh Profitability, Leverage Dan Liquidity Terhadap Tax Avoidance Studi Kasus Pada Perusahaan Food And Beverage Riyan, Rifdah Dara; Gultom, Cory Nova tamara; Wongsosudono, Corinna; Siregar, Hasrul; Pardede, Sovia Lolita Apriani; Pudyastuti, Esty
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 6, No 1 (2024): 30 Juli 2024
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v6i1.9118

Abstract

Penelitian ini dilakukan dengan tujuan adalah untuk mengetahui Pengaruh Profitability, Leverage, Liquidity terhadap Tax avoidance. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Dimana populasi yang diambil untuk penelitian ini yaitu perusahaan food and bevarage yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 serta sampel yang diambil untuk penelitian ini ada 13 perusahaan dikali 4 tahun sehingga dapat 52 data yang diobservasi. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda sedangkan uji hipotesis yang digunakan dalam penelitian ini adalah uji t atau uji parsial, uji f atau uji simultan dan uji determinasi. Hasil regresi liniear berganda yaitu ETR = 32,416 - 0,562X1 – 0,024X2 - 0,004X3. Hasil penelitian ini menunjukan bahwa profitability, Leverage, Liquidity berpengaruh secara simultan terhadap Tax Avoidance sedangkan secara parsial hanya Profitability yang berpengaruh terhadap Tax Avoidance.
Pengaruh Sales Growth Dan Transfer Pricing Terhadap Tax Avoidance Wongsosudono, Corinna; Wati, Widya; Riyan, Rifdah Dara; Siregar, Hasrul; Pardede, Sovia Lolita Apriani; Faridani, Mutia Riska
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8417

Abstract

This research aims to determine the effect of tax avoidance. The variables tested in this research are sales growth and transfer pricing as independent variables. The dependent variable used is tax avoidance. The population used in this research is 72 food and beverage companies listed on the Indonesia Stock Exchange 2018-2021. The sample in this research was 9 companies selected based on the purposive sampling method. The data analysis technique used was multiple linear regression analysis. The results of this research show that partial sales growth has a positive effect. Transfer pricing partially has a negative effect. The research conclusion is that simultaneously sales growth and transfer pricing influence tax avoidance.
Sosialisasi Pentingnya Pendidikan Berkarakter Dalam Upaya Menciptakan Generasi Bebas Narkoba di SMA Harapan Mandiri Tan Kim, Hek; Rostina, Rostina; Juni Yanris, Gomal; Lolita A. Pardede, Sovia; Wongsosudono, Corinna
Jurnal Pengabdian Masyarakat Gemilang (JPMG) Vol. 2 No. 1: Januari 2022
Publisher : HIMPUNAN DOSEN GEMILANG INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.01 KB) | DOI: 10.58369/jpmg.v2i1.51

Abstract

Pengabdian Kepada Masyarakat ini merupakan salah satu dari tugas Tridharma Perguruan Tinggi. Kegiatan ini dilakukan dalam bentuk webinar.Webinar ini dirancang sesuai dengan visi dan misi bagi siswa-siswidi sekolah SMA swasta Harapan Mandiri Medan dalam penerapan pendidikan berkarakter agar dapatmengantarkan mereka menjadi lebih matang dalam mengolah emosi dan menjadi lebih percaya diri sehingga tidak mudah dipengaruhi untuk menjadi pelaku penyalahgunaan narkoba, serta dapat meningkatkan kemampuan para siswa dalam mengembangkan potensi yang dimiliki sehingga lebih mampu untuk bereksplorasi dan berkreasi dalam hal-hal yang positif dan bermanfaat.Webinar ini perlu dilaksanakan untuk mendukung upaya Pencegahan dan Pemberantasan Penyalahgunaan dan Peredaran Gelap Narkoba (P4GN), sehingga semua siswa-siswi SMA Swasta Yayasan Perguruan Harapan Mandiri Medan dapat imun terhadap pengaruh jahat narkoba yang dapat mengancam kapan saja dan di mana saja, serta memaksimalkan peran tenaga pendidik dalam membentengi para siswa dari masalah narkoba yang dapat mengancam masa depan generasi bangsa, sekaligus mensterilkan lingkungan pendidikan dari pengaruh narkoba.Dari hasil webinar ini terlihat tingkat partisipasi siswa-siswi sekolah swasta SMA Harapan Mandiri yang antusias untuk mengikuti webinar tersebut dan bersemangat dalam kesungguhan untuk memperhatikan materi pembelajaran yang disajikan sehingga kegiatan ini dapat terlaksana dengan baik.
Sosialisasi Peningkatan Minat Berwirausaha Pada Ibu-Ibu Rumah Tangga Di Lingkungan Universitas IBBI Medan Saragih, Lenny Menara Sari; Tarwiyah, Tarwiyah; Wongsosudono, Corinna; Lusiah, Lusiah; Parulian, Edison
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 10 (2023): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i10.536

Abstract

Kegiatan sosialisasi kewiraisahaan ini merupakan salah satu kegiatan  Hibah program pembinaan UMKM berbasis kemitraan. Pada kegiatan ini, tim  program pembinaan UMKM berbasis kemitraan mengundang  anggota masyarakat di lingkungan SiIlalas Medan khususnya ibu-ibu rumah tangga yang berada di lingkungan Universitas IBBI untuk menumbuh kembangkan minat  kewirausahaan, serta memberikan ide-ide untuk kegiatan usaha yang dapat dilakukan oleh mereka sendiri, sehingga dapat meningkatkan perekonomian keluarga. Tim program pembinaan UMKM sebagai narasumber memberikan pemaparan materi tentang kewirausahaan yang bertujuan untuk meningkatkan minat kewirausahaan dan juga memberikan  kiat sukses menjalankan usaha dengan bermodalkan semangat, ulet, dan ketekunan.
Sosialisasi Pemanfaatan Media Sosial Untuk Meningkatkan Penjualan Produk di UMKM Binaan Universitas IBBI Saragih, Lenny Menara Sari; Lusiah, Lusiah; Parulian, Edison; Tarwiyah, Tarwiyah; Wongsosudono, Corinna
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 3 (2024): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i3.865

Abstract

Kegiatan sosialisasi pemnfaaan media sosial ini merupakan salah satu kegiatan Hibah program pembinaan UMKM berbasis kemitraan. Pada kegiatan ini, tim program pembinaan UMKM berbasis kemitraan mengundang mengundang UMKM binaan  Universitas IBBI untuk meningkatkan promosi dan  penjualan dengan cara memanfaatkannya untuk menjangkau khalayak yang lebih luas dengan penggunaan media sosial sebagai alat dalam mengembangkan usaha sehingga membuka peluang bagi Usaha Mikro, kecil, dan Menengah (UMKM). Dengan penggunaan media social bertujuan untuk menambah nilai, membantu dan menerbitkan konten yang bagus maka pegikut atau pemirsa (audiens) media sosial kita yang akan bekerja bagi usaha kita.Tim program pembinaan UMKM sebagai narasumber memberikan pemaparan materi tentang pemanfaatan media untuk meningkatkan penjualan produk yang dihasilkan UMKM binaan.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PEMBAYARAN PAJAK DAN PERSEPSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada KPP Pratama Kisaran) Pardede, Sovia Lolita; Setiadi, Aulia Trisna; Wongsosudono, Corinna
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

The goal of this research is to analyze the effect of tax knowledge, tax payments awareness, and tax perceptions on taxpayer compliance at Kantor Pelayanan Pajak Pratama Kisaran. This research used quantitative research methods. The population of this research were taxpayers registered at Kantor Pelayanan Pajak Pratama Kisaran, 1933 taxpayers and as many as 95 research samples. Data collection techniques using questionnaires that are distributed directly to 95 taxpayers.The results of 95 respondent, showed that tax knowledge, tax payment awareness and tax perceptionsilmutaneously affect to taxpayer compliance. The result of calculation has been done is obtained sig value of 0,00<0,05 so the hypothesis is accepted. Partially tax knowledge has no effect on taxpayer compliance with a sig value 0,990 >0,05 ,then the hypothesis is rejected. While tax payment awareness and tax perpections affect taxpayer compliance, by sig value tax payment awareness of 0,011 <0,05 so the hypothesis is accepted and tax perpections of 0,002 <0,05 so the hypothesis is accepted.
Pengaruh Price Earning Ratio, Debt To Equity Ratio dan Return On Asset terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bei Wongsosudono, Corinna; Karo, Mira Br
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1895

Abstract

This study aims to analyze the effect of Price Earning Ratio, Debt to Equity Ratio and Return On Asset on Stock Price in manufacturing companies listed in BEI. The variables tested in this study are independent variabels consisting of Price Earning Ratio, Debt to Equity Ratio and Return On Asset and dependent variable is the Stock Price. The population in this study is the food and beverage sub-sector manufacturing companies that registered in BEI 2016-2018, as many as 19 companies. The number of samples in this study are 10 companies, the data used in this study are secondary data obtained from the site www.idx.co.id and sample selection using purposive sampling method. The data analysis technique used is multiple linear regression of a significance level of 5%. The conclusion of this study is that the Price Earning Ratio, and Debt to Equity Ratio do not have a partial effect on Stock Price, while Return On Asset have a partial effect on Stock Price. Based on simultaneous tests show that the Price Earning Ratio, Debt to Equity Ratio and Return On Asset affect the Stock Price.
Co-Authors Arasy Ayu Setiamy Aulia Trisna Setiadi Balqis, Khairunnisa Edison Edison Eva A. Ambarita Fajrillah, Fajrillah Faridani, Mutia Riska Fatimah Pohan Gulo, Devita Permata Hati Gultom, Cory Nova tamara HAPCIN SUHAIRY Hasrul Siregar Hek, Tan Kim JESSYCA . Joan Berlin Damanik Juni Yanris, Gomal Karo, Mira Br Lenny Menara Sari Saragih Lolita A. Pardede, Sovia Lusiah Lusiah Mipo Mipo Mira Br Karo Nirwana Br. Bangun Pardede, Sovia Lolita Pardede, Sovia Lolita Apriani Petrus Gani Pratiwi Putri Lestari Pudyastuti, Esty Rifdah Riyan Dara Ripka Seriidahnaita Ginting Riyan, Rifdah Dara Rostina Rostina Setiadi, Aulia Trisna SOVIA LOLITA APRIANI PARDEDE Sovia Lolita Pardede Sri Juliana Sari Djakaria Tarwiyah Tarwiyah, Tarwiyah TIO FANNY ANGELE Widya wati ZENSEN ZENSEN