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All Journal GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Nusantara Hasana Journal Jurnal Ipteks Terapan : research of applied science and education International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal Accounting International Mount Hope
Jessy Safitri Sitorus
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EFFECT OF PRODUCTION COSTS, PROMOTIONAL COSTS, AND SALES VOLUME ON NET PROFIT IN MANUFACTURING COMPANIES Naftalia Padang; Suwar Irnihsyah Irawan; Rifani Atika; Jenny Br.Manalu; Jessy Safitri Sitorus
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.308 KB) | DOI: 10.22216/jit.v%vi%i.1095

Abstract

The purpose of this research is to find out whether there is an influence between the variables of sales volume, promotional costs, and production costs on net income in food and beverage sub-sector manufacturing companies that have been registered on the IDX for the 2016-2019 period. This research was carried out using a quantitative approach. The annual financial report data used comes from the website www.idx.co.id. The population used for this is 26 companies and the total sample is 44 companies. This study shows the results that, partially production costs do not have a significant effect on net income, partial promotion costs do not have a significant effect on net income, sales volume partially has a significant effect on net income, sales volume, production costs , promotion costs simultaneously have a significant effect on net profit in food and beverage sub-sector manufacturing companies that have been registered on the IDX for the 2016-2019 period. The coefficient of determination is 0.888, which means that the influence of production costs, promotion costs, and sales volume on net income variable is 88.8%. Having a remaining 11.2% is caused by variables outside of this study
PENGARUH POLITICAL CONNECTION, GENDER DIVERSITY, BOARD OF COMMISSIONERS DAN STATE OWNERSHIP TERHADAP TAX AGGRESSIVENESS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2018-2022 Wilbert; Jessy Safitri Sitorus; Khanti Listya
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.520

Abstract

Companies are one of the taxpayers who have the opportunity to carry out tax avoidance because of the perception that high profits will be in line with the high tax burden that must be paid. This is the basis for companies to minimize tax burdens, which are then known as tax aggressiveness, in order to achieve net profit that is in accordance with company expectations. This study was conducted with the aim of determining the effect of political connection, gender diversity, board of commissioners and state ownership on tax aggressiveness in BUMN companies. The method used is quantitative with a total population of 24 companies and a sample of 14 companies, so that the total observation data obtained is 70. The data analysis technique used is multiple linear regression with SPSS version 25. The conclusions of this study are: 1) political connection does not affect tax aggressiveness, 2) gender diversity partially has a positive and significant effect on tax aggressiveness, 3) the board of commissioners partially has a negative and significant effect on tax aggressiveness, 4) state ownership partially does not affect tax aggressiveness, and 5) political connection, gender diversity, board of commissioners and state ownership simultaneously have a positive and significant effect on tax aggressiveness.
PEMBINAAN DIVERSIFIKASI PRODUK DALAM PENJUALAN UMKM DI DESA SUMBER REJO KABUPATEN BATUBARA Rosmita Sari Siregar; Jholant Bringg Luck Amelia Sinaga; Jessy Safitri Sitorus; Wirda Lilia; Mesrawati, Mesrawati; Antonius Simbolon
Nusantara Hasana Journal Vol. 4 No. 9 (2025): Nusantara Hasana Journal, February 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i9.1354

Abstract

The background of this activity is the challenges faced by UMKM in facing digital transformation and increasingly competitive market competition. The team identified that the majority of UMKM still use conventional marketing methods and have limited understanding of digital technology. The methodology used includes several important stages. First, socialization is carried out on the importance of digital marketing in business development. Then, participants are given practical training covering the use of social media, creating interesting content, online marketing strategies, and digital platform management. Each session is designed interactively, allowing participants to directly practice the new skills they have learned. In its implementation, the community service team provides intensive assistance to each UMKM actor. The results achieved are very significant. UMKM actors have increased their understanding and skills in managing their business digitally.
Improving Financial Management and Taxation Systems in Azzahra Bee Farm MSMEs Agus Tina; Khana Saputri; Ninta Katharina; Wirda Lilia; Jessy Safitri Sitorus
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3431

Abstract

Honey bee cultivation is a technique for caring for honey bee colonies that live in hives. Apart from producing honey, bee cultivation can also produce other products such as propolis, pollen and royal jelly. The honey produced by honey bees has been proven to be efficacious in maintaining body health and can treat several types of diseases. Honey bee cultivation is a very attractive alternative for the community so it can be used as a very promising business field to increase income. For this reason, knowledge of financial management and a good taxation system is needed to support the development of the honey bee cultivation business. UMKM Azzahra Bee Farm is an UMKM engaged in cultivating honey bees located on Jl. Melati Raya - I No.6 Sempakata Village, Medan Selayang District. A survey conducted by the PKM team found problems related to financial management and the tax system that were still poorly understood. So far, financial management has not been properly recorded and understanding of the tax system is still very minimal. The PKM team intends to carry out PKM activities using an approach method through counseling and workshops regarding financial management and the taxation system for MSMEs. Through this PKM activity, it is hoped that it will be beneficial for Azzahra Bee Farm MSMEs in the form of increasing knowledge and skills related to financial management and the taxation system for MSMEs.
INFLUENCE OF DIVIDEND PAYOUT RATIO, DEBT TO EQUITY RATIO, DECISIONS INVESTMENT AND PROFITABILITY ON FOOD AND COMPANY VALUE DRINK WHICH REGISTERED IN EXCHANGE EFFECT INDONESIA PERIOD 2019 – 2022 Jessy Safitri Sitorus; Beby Adilla; Nursairah Dabutar; Agnes Hesty Demak Panjaitan; Wenny Anggeresia Ginting
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.157

Abstract

This study aims to determine the influence of Dividend Payouts Ratio, Debt To Equity Ratio, Decision investment, Profitability  On the Company Value Population in study This is company consumption sub sector food and beverages for 2019 – 2022 listed on the Indonesia Stock Exchange (IDX) Which amount 31 company Based on research results and discussion about InfluenceDividend Payouts Ratio, Debt To Equity Ratio, Decision investment, Profitability  On the Value of Food and Beverage Companies Registered on Exchange Effect Indonesia Period 2019 – 2022. Can concluded as following: Variable Dividend Payouts Ratio (X1),variable Decision Investment (X3), And Profitability variable (X4) does not have a significant effect on variable Mark Company(Y) on Company Food and Drink Which Registered in Exchange Effect Indonesia 2019 - 2022. Variable Debt to Equity Ratio (X2)influential in a way significant to Company Value (Y) variable in Food and Beverage Companies Which Listed on the Stock Exchange Indonesia 2019 - 2022. Based on results study and discussion Which has obtained that the independent variable (X) is Dividend Payout Ratio, Debt To Equity Ratio, Decision Investment, And Profitability No influential in a way simultaneous tovariable dependent (Y) to Mark Company in Food and Beverage Companies Listed on the Stock Exchange Indonesia Period 2019 -2022.
THE EFFECT OF RETURN ON ASSETS, CURRENT RATIO, DEBT TO TOTAL ASSETS RATIO, DEBT TO EQUITY RATIO ON DIVIDEND POLICY Sari Dewi R Silaban; Mitraya Banjarnahor; Norsalita Aritonang; Jessy Safitri Sitorus; Wenny Anggeresia Ginting
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.162

Abstract

The purpose of this study was to determine the effect of Return On Asset (ROA), Current Ratio, Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER) on Dividend Policy in Consumer Goods Sector Manufacturing companies in Indonesia Stock Exchange. The research method in this study is quantitative, which uses secondary data because data collection comes from existing records at the company. The population in this study were all consumer goods sector companies on the Indonesia Stock Exchange, totaling 75 companies in 2019-2022. The sampling technique used is purposive sampling. The sample used was 20 companies in 4 years. The data analysis technique used is the classic assumption test and multiple linear analysis with the help of the SPSS 21 application. The results of this study show that Return On Asset (ROA), Current Ratio, Debt To Asset Ratio (DAR), and Debt To Equity Ratio (DER) simultaneously affect Dividend Policy. Partially, Return On Asset and Current Ratio have no significant effect on Dividend Policy, Debt To Asset Ratio (DAR) has a positive and significant effect on Dividend Policy, Debt to Equity Ratio (DER) has a negative and significant effect on Dividend Policy.
Co-Authors Agnes Hesty Demak Panjaitan Agus Tina Andini Dewina Putri Sinuraya Antonius Simbolon Audrey Bethesd Siahaan Beby Adilla Betti Sulastri Marbun Jenny Br.Manalu Jholant Bringg Luck Amelia Sinaga Johannes R Sianturi Khana Saputri Khanti Listya Mesrawati, Mesrawati Mitraya Banjarnahor Naftalia Padang Ninta Katharina Nokia Ismeralda Tanasya Norsalita Aritonang Nursairah Dabutar Rena Wati Sipayung Rifani Atika Risdayanti Sinaga Rizki Fadillah Rosmita Sari Siregar Sari Dewi R Silaban Suwar Irnihsyah Irawan Wenny Anggeresia Ginting Wilbert Wirda Lilia Yomarni Gulo