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All Journal Jurnal Manajemen JURNAL REGIONOMIC Jurnal Pengabdian Pada Masyarakat METHABDI
M. M. Pasaribu Pasaribu
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Dompak Pasaribu; Septony B. Siahaan
JURNAL MANAJEMEN Jurnal Manajemen Volume 6 Nomor 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh penerapan good corporate governance terhadap tax avoidance pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Metode yang digunakan dalam penelitian ini adalah metode dokumenter, dengan cara pengumpulan data-data berupa dokumen laporan keuangan yang dimuat dalam www.idx.co.id, kepustakaan (library research), dengan mengumpulkan data dari sumber pustaka yang mendukung dan riset internet (online research) yaitu dengan membaca literatur, buku-buku mengenai teori permasalahan yang diteliti. Penelitian ini menggunakan 51 populasi perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia, namun hanya 29 perusahaan yang masuk kriteria yang digunakan sebagai sampel penelitian. Analisis dan uji yang digunakan adalah analisis statistik deskriptif dan analisis regresi berganda, dan uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa dalam perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia, penerapan good corporate governance yang diproksikan dengan kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan komite audit baik secara parsial maupun simultan berpengaruh terhadap tax avoidance
ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SESUDAH PENGUMUMAN KASUS PERTAMA COVID-19 Dompak Pasaribu; Arison Nainggolan; Maria Angellica
JURNAL REGIONOMIC Vol 4, No 2 (2022): REGIONOMIC
Publisher : Universitas Quality

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36764/jg.v4i2.863

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan Abnormal Return dan Trading Volume Activity sebelum dan sesudah pengumuman kasus pertama Covid-19. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 97 perusahaan untuk periode pengamatan 30 hari dan 96 perusahaan untuk periode pengamatan 60 hari. Jenis data yang digunakan adalah data sekunder. Teknik  sampling yang digunakan adalah purposive sampling. Teknik analisis data menggunakan uji beda dengan pendekatan Paired Sample T-Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan Abnormal Return dan Trading Volume Activity sebelum dan sesudah pengumuman kasus pertama Covid-19.
PELAYANAN E-SPT OLEH PARA RELAWAN PAJAK DI KPP DJP WILAYAH SUMUT 1 MEDAN Melanthon Rumapea; Arthur Simanjuntak; Duma M. Elisabeth; Mitha C. Ginting; Lamria Sagala; Sahala Purba; Septony B. Siahaan; Dompak Pasaribu; Rike Y. Panjaitan; Wesly A. Simanjuntak; Rimky M. P. Simanjuntak; Gracesiela Y. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 2 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.649 KB) | DOI: 10.46880/methabdi.Vol1No2.pp76-79

Abstract

This community service activity is one of the manifestations of the Tri Dharma Perguruan Tinggi, which is to provide benefits to the community in this case to taxpayers who are domiciled at the Tax Service Office (KPP) in the working area of ​​the Directorate General of Taxes (DJP) of North Sumatra 1. Several KPPs that were appointed partners were KPPs of Medan Timur, Medan Petisah, Binjai and Lubuk Pakam. These activities include serving taxpayers, discussing, helping to calculate, and determining the amount of income tax deposits that must be fulfilled by taxpayers along with filling and reporting their annual SPT online (e-SPT). For the Indonesian Methodist University, especially the Faculty of Economics, this activity is a role to support the Government, especially in the inclusion of tax awareness which is being activated and programmed by the Directorate General of Taxes as well as to better foster relationships with the surrounding community. This activity begins with a meeting to explore the needs of partners, in this case, the DGT/KPP. Then the Tax Volunteer recruitment process is carried out in the form of written tests and interviews. Next, we compiled soft skills material for Tax Volunteers, namely FE UMI students who had been trained as volunteers, and coordinated the timing of this activity.
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.
Co-Authors Arison Nainggolan Arthur Simanjuntak Dimita Hemalli Premasari Purba Duma M. Elisabeth Duma Rahel Situmorang, Duma Rahel Farida Sagala GRACESIELA YOSEPHINE SIMANJUNTAK Ivo M. Silitonga Januardi Mesakh Jeudi A. T. P. Sianturi Junika Napitupulu Melanthon Rumapea Mitha Christina Ginting Mulatua Silalahi, Mulatua Nurwijayanti Rike Y. Panjaitan Rimky M. P. Simanjuntak Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Septony B. Siahaan Siahaan, Septony B Wesly A. Simanjuntak Wesly Andri Simanjuntak