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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Dinasti International Journal of Education Management and Social Science Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business, Law, and Education Interdisciplinary Social Studies Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Humanities Education and Social Sciences IJFBP International Journal of Family Business Practices Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Transformasi: Journal of Economics and Business Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Ekonomis Jurmas Azam Insan Cendikia Journal of Innovative and Creativity Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi
Judith Tagal Gallena Sinaga
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Pengaruh Pemahaman, Kualitas Pelayanan Dan Sosialisasi Pajak Terhadap Pelaporan E-SPT Oleh Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo Silvia Swasti; Judith T; Gallena Sinaga
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3823

Abstract

Penelitian bertujuan menilai sejauh mana Pemahaman, Kualitas Pelayanan, dan Sosialisasi Pajak mempengaruhi Pelaporan E-SPT oleh Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Jakarta. Metode penelitian yang diterapkan adalah kuantitatif dengan pengumpulan data primer. Alat analisis data yang diterapkan adalah SPSS versi 25. Hasil penelitian menyimpulkan bahwa Pemahaman Pajak, Kualitas Pelayanan Pajak, dan Sosialisasi Pajak secara signifikan mempengaruhi pelaporan E-SPT oleh wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama. Temuan ini memiliki implikasi bahwa upaya meningkatkan pelaporan E-SPT dapat ditingkatkan secara efektif dengan meningkatkan pemahaman wajib pajak terhadap pajak, peningkatan kualitas layanan pajak, dan peningkatan efektivitas sosialisasi pajak.
Does Audit Software Adoption Matter? Evidence from Local CPA Firms in Indonesia Judith Sinaga
CogITo Smart Journal Vol. 10 No. 1 (2024): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v10i1.635.507-517

Abstract

The integration of technology in the audit practice is widely used nowadays.  IT-based audits are applied since most of the accounting transactions are done computerized.  This paper aims to assess the adoption of audit software by local CPA Firms in Jakarta and Medan, Indonesia. This research used the descriptive method with the quantitative approach. The research was conducted at five local CPA firms in Jakarta and Medan, with a research sample of 63 auditors.  Data collections were done through questionnaires. Descriptive statistics, correlation, and regression were used to analyze data. The results of this study showed that perceived benefit and company readiness have positive and significant effects on the adoption of audit software.  Adoption risk has a negative and significant effect on the adoption of audit software, and external pressure has no significant effect on the adoption of audit software. This research provides added value to all local CPA firms and makes audits more efficient and effective.  It encourages all local firms to conduct the audit in a more advanced method through the use of audit software. This research corroborates the previous research in a different context (types of business and place).  It focused more on a partnership type of business.
Pengaruh Profitabilitas, Dividend Payout Ratio, Dan Nilai Perusahaan Terhadap Harga Saham Pada Perusahaan Sektor Financial Pada Tahun 2018-2021 Frischa Sitohang; Francis Hutabarat; Judith Tagal Gallena Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9339

Abstract

At the beginning of 2020, COVID-19 was officially declared a pandemic that hit Indonesia and had an impact on the company's revenue and profitability. Operational activities and production were limited, thus threatening the company. However, amidst the issues occurring within the industry, which experienced a decline due to COVID-19, banking profit margins increased in Indonesia. Therefore, the aim of this research is to find out whether share prices are influenced by profitability variables such as return on equity, dividend payout ratio, and company value with price earnings ratio in the financial sector on the Indonesia Stock Exchange in 2018–2021. The population in this case is all publicly traded companies listed on the Indonesia Stock Exchange in 2018–2021, with a sample selection technique using purposive sampling. The method used in this research is to carry out descriptive test analysis, correlation tests, determination tests, F tests, and multiple regression tests with partial results. Share prices are not influenced by profitability as measured by return on equity, and partially, share prices are not influenced by dividend payout ratio. Partially, share prices are not influenced by the price-earning ratio, so profitability, dividend payout ratio, and price-earning ratio do not significantly influence share prices.
Pengaruh Citra Merek (Brand Image) Dan Kepercayaan Merek (Brand Trust) Terhadap Loyalitas Merek (Brand Loyalty) Pada Perusahaan JNE Di Ujungbatu, Riau Fernando Cornelius Sitohang; Judith Tagal Gallena Sinaga; Jhon Rinendy
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9510

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh citra merek (brand image) dan kepercayaan merek (brand trust) terhadap loyalitas merek (brand loyalty), dengan harapan dapat memberikan rekomendasi bagi JNE Ujungbatu Riau dalam meningkatkan loyalitasnya pelanggan. Penelitian menggunakan survey kuesioner yang disebarkan kepada 150 responden yang merupakan pelanggan dari JNE Ujungbatu. Data diuji dengan statistik deskriptif, uji-t, uji-F, uji heterokedastisitas, uji regresi linear berganda, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa brand image dan brand trust berpengaruh signifikan secara parsial, maupun secara simultan terhadap brand loyalty pelanggan JNE. Dengan kata lain, kesetian pelanggan perusahaan jasa kurir JNE ditentukan oleh kesan yang dimiliki oleh pelanggan terhadap merek JNE dan kepercayaan konsumen untuk mengandalkan mereka JNE untuk memenuhi kebutuhan layanan jasa kurir. Kata Kunci: brand image, brand trust, brand loyalty
PENGARUH KINERJA KEUANGAN DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CSR PADA MASA PANDEMI COVID-19 Jonathan, Harry; Sinaga, Judith Tagal Gallena
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.854 KB) | DOI: 10.31955/mea.v6i2.2068

Abstract

Penelitian ini bertujuan meneliti seberapa besar pengaruh yang diakibatan Kinerja Keuangan dan Kualitas Audit terhadap Pengungkapan Corporate Social Responsibility terkhusus pada masa Covid 19. Adapun populasi sampel yang di gunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di BEI dan yang memiliki laporan tahunan di masa Covid 19 yaitu di antara 2020 dan 2021. Metode yang di pakai dalam pemilihan sampel data kali ini adalah purposive sampling dan di dapatkanlah ada 38 perusahaan dan 56 laporan keuangan sebagai data observasi. Penelitian ini memakai Uji Stastik Deskriptif, kemudian menggunakan Uji Asumsi Klasik dan Analisa Linier Berganda. Adapun uji Hipotesis yang di lakukan dengan Uji F menunjukan hasil bahwa tidak ada hubungan yang signifikan antara Kinerja Keuangan dan Kualitas Audit terhadap pengungkapan CSR. Kemudian secara parsial, dengan menggunakan Uji T sebagai penguji Hipotesis ditemukan bahwa Kualitas Audit tidak memberikan pengaruh siginifikan terhadap pengungkapan CSR, Profitabilitas juga tidak memberikan pengaruh yang siginifikan terhadap pengungkapan CSR, Likuiditas juga tidak memberikan pengaruh yang signifikan terhadap pengungkapan CSR, dan Solvabilitas menjadi satu satu variabel yang memberikan pengaruh signifikan terhadap pengungkapan CSR.
Service Quality Dimension and Its Importance for Indonesia Health Care Provider Improvement Yosie William Iroth; Gallena Sinaga, Judith Tagal; Valentine Siagian
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 1 (2024): IJHESS AUGUST 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i1.1182

Abstract

Access to healthcare is basic human right as highlighted by WHO and adopted into law in many countries including Indonesia. The law may not specified specific standard of quality of care that need to come with the accessibility of the care it self, but it call for ease of access and ease of care. Indonesia established a KARS or accreditation body for hospital in 1995 to help hospital to maintain their standards. Hospitals by nature are embarking on social mission to improve the quality of health of people, although from the survivability of hospital the commercial aspects need be included in the equation. Hospital like other business institutions have adopted business strategy process into their organization in order to ensure their survivability and to some organization to comply to regulatory requirements. Approach such as Balanced Scorecard and service quality are very common in organizations including in Hospitals. The purpose of this qualitative research will look at how the healthcare service providers perceive the importance of service quality to be adopted into their balanced scorecard strategy. Insights from Interviews with the healthcare providers indicates that healthcare providers are focusing service quality as part of their balanced scorecard. This insight ensures that while healthcare providers fights for their survival in the mid of rising healthcare cost, demand of better and fair care service quality dimension is still at the core of their strategy.
Pengaruh Kepatuhan Wajib Pajak dan Pemahaman Sanksi Pajak Terhadap Penggelapan Pajak di Samarinda Desi Cindy Preniaty Limbong; Valentine Siagian; Judith Tagal Gallena Sinaga
Transformasi: Journal of Economics and Business Management Vol. 3 No. 1 (2024): March : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v3i1.1404

Abstract

The aim of this research is to determine the effect of taxpayer compliance and understanding of tax sanctions on tax evasion. This research was conducted using a qualitative approach by distributing questionnaires. The target respondents in filling out the questionnaire were individual taxpayers in Samarinda, the number of respondents was 51 people. The data obtained was then tested with descriptive statistics, multiple linear analysis, classical assumption analysis, hypothesis testing and coefficient of determination. The results of this research show negative and significant results on taxpayer compliance with tax evasion and a negative but not significant influence on understanding tax sanctions for tax evasion. More exposure is needed so that taxpayers better understand tax sanctions.
Pengoptimalan Green Engagement Melalui Financial Reward Dan Sistem Penghargaan Hijau Dalam Praktik Strategi Keberlanjutan Ayuhelfia Maylinda; Rolyana Ferinia; Judith Tagal Gallena Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9379

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa dampak Financial Reward, Sistem penghargaan Hijau (Green Reward) dan Strategi Keberlanjutan (Sustainability Strategy) terhadap Green Engagement. Metode yang digunakan adalah deskriptif kuantitatif. Data dikumpulkan dengan metode daftar pertanyaan atau kuesioner dengan menggunakan skala likert. Teknis analisa adalah menggunakan regresi linier dengan uji t uji F, Uji Koefisien Determinasi serta linier berganda yang digunakan untuk menguji hipotesis yang menggunakan SPSS. Hasil penelitian didapat bahwa Green Engagement dapat dipengaruhi secara positif dari variabel Green Reward dan Sustainability Strategy sedangkan Financial Reward tidak ada pengaruh. Lebih lanjut hasil penelitian didapat ada pengaruh simultan variabel Financial Reward dan Green Reward terhadap Green Engagement, ada pengaruh secara simultan Green Reward dan Sustainability Strategy terhadap Green Engagement serta ada pengaruh secara semultan Financial Reward dan Sustainability Strategy terhadap Green Engagement. Kata Kunci: Green Engagement, Financial Reward, Green Reward & Sustainability Strategies
Pengaruh Pengelolaan Kas Dan Penggunaan Teknologi Informasi Terhadap Kinerja Keuangan Organisasi Nirlaba (Studi Kasus Pada Gereja Masehi Advent Hari Ketujuh Di Indonesia) Budi Dharmadi; Ronny Buha Sihotang; Judith T. Gallena Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9595

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh baik secara parsial dan simultan atas pengelolaan kas dengan proksi cash ratio dan penggunaan teknologi informasi dengan proksi public support ratio terhadap operating reserve rasio sebagai proksi dari kinerja keuangan organisasi nirlaba. Penelitian ini merupakan studi kasus pada Gereja Masehi Advent Hari Ketujuh di Indonesia dengan menggunakan pendekatan penelitian deskriptif kuantitatif. Data penelitian menggunakan data sekunder berupa laporan keuangan dari 10 kantor wilayah pelayanan Gereja Masehi Advent Hari Ketujuh di Indonesia Kawasan Barat periode 2011 – 2020. Teknik pengambilan sampel adalah menggunakan non probability, dengan teknik purposive sampling. Dan teknik analisa data yang dilakukan adalah analisa statistik deskriptif, analisa uji asumsi klasik dan analisa regresi berganda dengan menggunakan program SPSS versi 26 sebagai alat pengolahan data. Hasil penelitian menunjukan bahwa cash ratio secara parsial berpengaruh, sedangkan public support tidak berpengaruh terhadap operating reserve ratio sebagai analisa kinerja keuangan organisasi nirlaba, sedangkan secara simultan baik cash ratio dan public support tidak berpengaruh terhadap operating reserve rasio sebagai analisa kinerja keuangan organiasai nirlaba Gereja Masehi Advent Hari Ketujuh di Indonesia pada periode 2011 - 2020. Kata kunci: Pengelolaan Kas, Rasio Kas, Penggunaan Teknologi Informasi, Rasio Dukungan Publik, Kinerja Keuangan, Rasio Cadangan Operasi
Komite Audit Dan Profitabilitas Mempengaruhi Audit Delay Pada Perusahaan Publik Sektor Energi Tahun 2020-2022 Christian Vanda Situmeang; Jhon Rinendy; Judith Tagal Gallena Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9889

Abstract

This study plans to assess the impact of review councils and productivity on postpones in sending yearly monetary reports that have been evaluated by open bookkeeping firms in energy area organizations recorded on the Indonesia Stock Trade (IDX) from 2020 to 2022. Utilization of auxiliary information from 258 populace monetary reports gave by 86 public organizations was completed, yet just 63 evaluated monetary reports met the rules for being inspected utilizing the purposive examining technique. The exploration results show that the review panel and company productivity all the while adversely affect review delays. In any case, to some degree, the quantity of review council individuals doesn't show a huge effect on review delays, with the exception of the degree of organization productivity. Keywords: audit delay, audit committee, profitability
Co-Authors Alberto Harianja Amelia Setiawan Andrew Fernando Pakpahan Anissa Graciella Sagala Ayuhelfia Maylinda B Rachmat, Yosua Budi Dharmadi C Rantung, Melinda Chris Octsantri Newin Huise Christian Vanda Situmeang Christopher Gerald Sanger Deo Dio Du Simanjuntak Desi Cindy Preniaty Limbong Enduru Simbolon Fernando Cornelius Sitohang Francis Hutabarat Frischa Sitohang Friska Valentine Kaunang Gallena Sinaga Gideon Gimson Tamba Grace Orlyn Sitompul Hakuna Matata Ginting Hamfri Djajadikerta Harlyn L. Siagian Harman Malau Harry Jonathan Hilery Br Ginting, Jesicha Isnayanti Isnayanti James Sylvanus Uly Reke Jhon Rinendy Jonathan, Harry Kevin Revido Butar Butar Lenita Waty Marlinda Siahaan Meidy Lieke Karundeng Patricia Angelique Peranginangin, Elfrida Br Risma Ida Gultom Rolyana Ferinia Ronny Buha Sihotang Rulyna Sabathini Tesalonica Silvia Swasti Simanjuntak, Juergen Klinsman Daniel Sirait, Mila Oktavia Sirait, Yemima Eveline Romauly Susanti, Mila Tambunan, Regina Miranda Rachel Valentine Siagian Victor Sinaga Yemima Eveline Romauly Sirait Yosafat Arya Permata Yosie William Iroth Yosie William Iroth