Article Per Year (5 Year)
p-Index From 2021 - 2026
3.883
P-Index
This Author published in this journals
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 Masyarakat Indonesia Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Jurnal Audit dan Perpajakan Jurnal Manajemen Dan Akuntansi Medan Jurnal Pengabdian Masyarakat Bangsa Journal of Business Management and Economic Development Skena Bisnis Jurnal Pengabdian Masyarakat Indonesia
Corinna Wongsosudono
UNIVERSITAS IBBI
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Analisis Faktor yang Mempengaruhi Agresivitas Pajak (Perusahaan Properti dan Real Estate yang Terdaftar di BEI) Tan, Tan Kim Hek; Wongsosudono, Corinna; Gulo, Devita Permata Hati
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 1 (2022): Artikel Penelitian Juni 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v2i1.1419

Abstract

Penelitian ini adalah untuk memutuskan dampak likuiditas, profitabilitas, leverage, kedalaman modal dan kedalaman saham terhadap agresivitas pajak guna menghindari pembayaran kewajiban pajak dengan melakukan berbagai upaya, salah satunya agresivitas pajak. Populasi dalam pengamatan ini adalah seluruh aset dan organisasi properti aktual yang terindeks di Bursa Efek Indonesia pada tahun 2016-2020. Pemilihan sampel pada pengamatan ini menggunakan pendekatan purposive sampling dan diperoleh sebanyak 70 sampel. Catatan yang digunakan adalah catatan sekunder yang berasal dari laporan tahunan. Metode yang digunakan dalam penelitian ini adalah evaluasi regresi linier berganda. Efek tersebut menegaskan bahwa secara parsial, Likuiditas, Profitabilitas, Leverage, Capital Intensity, dan Inventory Intensity tidak berdampak besar, tetapi secara bersamaan (simultan), likuiditas, profitabilitas, leverage, kedalaman modal, kedalaman saham berdampak besar pada agresivitas pajak. Besarnya koefisien determinasi sebesar 0,638 artinya kemampuan variabel likuiditas, profitabilitas, leverage, capital intensity dan inventory intensity mempengaruhi sebesar 63,8%. Sedangkan sisanya sebesar 36,2% merupakan variabel bebas yang tidak diteliti dalam penelitian ini.
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 PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP HARGA SAHAM PADA PERUSAHAN MANUFAKTUR DI BEI 2016-2020 Eva A. Ambarita; Corinna Wongsosudono; Tarwiyah
Skena Bisnis Vol. 1 No. 1 (2024): Skena Bisnis Journal (SB)
Publisher : Fakultas Ilmu Sosial Dan Humaniora, Universitas Ibbi

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

Abstract

This study aims to analyze the factors that affect stock prices . The variables tested in this study are profitability, leverage and managerial ownership as independent variables. The dependent variable used is stock price . The population used in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 6-20 20 as many as 25 companies. The sample in this study were 11 companies selected based on purposive sampling method. The data analysis technique used is multiple linear regression analysis using the SPSS version 25 application.The results of this study indicate that partially profitability and managerial ownership have a significant positive effect on stock prices . Meanwhile, leverage has no effect on stock prices . Simultaneously profitability, leverage and managerial ownership have a significant effect on stock prices. .The conclusion of the research is that partially profitability and managerial ownership have a significant positive effect on stock prices , but leverage has no effect on stock prices . Simultaneously profitability, leverage and managerial ownership have a significant effect on stock prices.
Analysis of the Influence of CSR Categories on Company Value in Consumer Goods Companies Listed on Indonesia Stock Exchange Dara, Rifdah Riyan; Siregar, Hasrul; Faridani, Mutia Riska; Pardede, Sovia Lolita Apriani; Wongsosudono, Corinna
Journal of Business Management and Economic Development Том 4 № 01 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i01.2150

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure and financial performance on company value in consumer goods companies listed on the Indonesia Stock Exchange from 2021 to 2023. This study uses a descriptive quantitative method with a sample of 32 companies from a total population of 96 companies. The data was processed using classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results of this study indicate that, partially, CSR does not have a significant effect on company value, while financial performance has a significant effect. However, simultaneously, both are proven to have a significant effect on company value, with a contribution of 22.5% to the variation in company value, while the remaining 77.5% is influenced by other factors outside the scope of this study.
Dampak Beban Kerja terhadap Kinerja Karyawan pada Kantor Konsultan Pajak Anggono, Anggono; Nasution, Siti Aisyah; Teng, Sauh Hwee; Tarwiyah, Tarwiyah; Saputra, Ahmad; Irawan, Ari; Wongsosudono, Corinna
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7242

Abstract

Latar belakang: Penelitian ini berfokus pada permasalahan kinerja karyawan dengan mengkaji pengaruh beban kerja terhadap kinerja di kantor konsultan pajak. Studi ini bertujuan membandingkan kinerja karyawan yang menangani tiga kasus dengan mereka yang menangani lima kasus selama periode tiga bulan. Metode penelitian: Penelitian ini menggunakan desain quasi-experimental dengan kelompok non-ekivalen. Sampel penelitian terdiri dari 32 karyawan yang dipilih secara acak dari sebuah firma konsultan pajak. Data dikumpulkan menggunakan lembar observasi kinerja karyawan yang telah divalidasi sebelumnya. Analisis data dilakukan melalui statistik deskriptif, uji normalitas, uji homogenitas, dan uji independent samples t-test untuk mengetahui perbedaan kinerja antara dua kelompok karyawan yang memiliki beban kerja berbeda. Hasil penelitian: Hasil analisis menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja karyawan yang menangani tiga kasus dan lima kasus. Karyawan yang menangani tiga kasus memiliki rata-rata skor kinerja yang lebih tinggi dibandingkan dengan karyawan yang menangani lima kasus. Temuan ini menunjukkan bahwa peningkatan beban kerja berdampak negatif terhadap kinerja karyawan, di mana semakin banyak kasus yang ditangani, semakin rendah kualitas kinerja yang dihasilkan. Kesimpulan: Penelitian ini menyimpulkan bahwa beban kerja tinggi berdampak negatif terhadap kinerja karyawan. Oleh karena itu, manajer perlu mengatur beban kerja secara seimbang, dan penelitian selanjutnya disarankan menambahkan variabel seperti tekanan waktu, pengalaman, dan kompetensi karyawan untuk pemahaman yang lebih mendalam.
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.
Sosialisasi Penerapan PSAK 115 pada Transaksi Penjualan di PT Alfa Scorpii Setia Budi (Yamaha Medan) Mutia Riska Faridani; Rifdah Riyan Dara; Corinna Wongsosudono; Sovia Lolita Apriani Pardede; Ripka Seriidahnaita Ginting; Esty Pudyastuti
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 4 No. 2 (2025): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i2.5319

Abstract

PSAK 115 is an Indonesian accounting standard that governs revenue recognition from contracts with customers. Previously known as PSAK 72, the standard adopts IFRS 15 and replaces PSAK 23 and PSAK 34. PSAK 115 requires that revenue be recognized when the entity has fulfilled its performance obligations to the customer, ensuring revenue is recognized at the right time, in the correct amount, and with proper disclosure. In practice, however, implementing PSAK 115 poses challenges. Common issues include difficulties in determining the timing of revenue recognition, identifying performance obligations, transferring control, and allocating the transaction price to multiple obligations within a single contract. This community service was conducted at PT Alfa Scorpii Medan with the aim of enhancing the understanding of financial and administrative staff regarding PSAK 115. The method used involved presentations and interactive discussions. The results showed that participants understood the five-step revenue recognition model and the importance of contract-based reporting. It is expected that this activity will encourage the company to apply PSAK 115 more accurately, leading to financial reports that are more reliable, relevant, and useful for users’ decision-making processes.
Co-Authors Anggono, Anggono Arasy Ayu Setiamy Ari Irawan Aulia Trisna Setiadi Balqis, Khairunnisa Dara, Rifdah Riyan Edison Edison Esty Pudyastuti Esty Pudyastuti 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 Mutia Riska Faridani Mutia Riska Faridani Nasution, Siti Aisyah Nirwana Br. Bangun Pardede, Sovia Lolita Pardede, Sovia Lolita Apriani Petrus Gani Pratiwi Putri Lestari Pudyastuti, Esty Rifdah Riyan Dara Rifdah Riyan Dara Ripka Seriidahnaita Ginting Ripka Seriidahnaita Ginting Riyan, Rifdah Dara Rostina Rostina Saputra, Ahmad Setiadi, Aulia Trisna SOVIA LOLITA APRIANI PARDEDE Sovia Lolita Pardede Sri Juliana Sari Djakaria Tarwiyah Tarwiyah, Tarwiyah Teng, Sauh Hwee TIO FANNY ANGELE Widya wati ZENSEN ZENSEN