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All Journal MEDIA UNIKA - Majalah Ilmiah Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Akuntansi DEVOTIONIS : JURNAL PENGABDIAN KEPADA MASYARAKAT KUKIMA :Kumpulan Karya Ilmiah Manajemen Devotionis Kaizen: Jurnal Pengabdian Pada Masyarakat
Sabeth Sembiring
Fakultas Ekonomi Dan Bisnis Universitas Katolik Santo Thomas
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences Other

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PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK MEDAN PETISAH Sembiring, Sabeth; Sinaga, Ria Veronica; Ginting, Angelina
Jurnal Riset Akuntansi & Keuangan Vol 7 No. 1 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v7i1.1132

Abstract

Tujuan dilakukan penelitian ini adalah untuk Untuk mengetahui penyebab tidak tercapainya target penerimaan pajak berdasarkan penyelesaian Surat Perintah Pemeriksaan (SP2) di KPP Pratama Lubuk Pakam dan mengetahui faktor faktor yang mendukung pelaksanaan pemeriksaan dan faktor-faktor penghambat yang dihadapi dalam pelaksanaan pemeriksaan. Data yang digunakan dalam penelitian ini adalah data penyelesaian Surat Perintah Pemeriksaan (SP2) dan data target dan realisasi penerimaan pajak dari hasil pemeriksaan berdasarkan Surat Perintah Pemeriksaan (SP2) di KPP Pratama Lubuk Pakam. Sampel yang digunakan dalam penelitian ini adalah jumlah penyelesaian Surat Perintah Pemeriksaan (SP2) tahun 2016-2018. Jenis data yangdigunakan adalah data sekunder. Metode pengumpulan data dalam penelitian ini dilakukan melalui metode wawancara dan dokumentasi. Metode analisis data menggunakan metode analisis deskriptif. Hasil penelitian dari efektivitas pelaksanaan pemeriksaan pajak dalam rangka meningkatkan penerimaan pajak di KPP Pratama Lubuk Pakam menunjukkan belum dapat mencapai target yang telah ditentukan, karena adanya faktor-faktor penghambat yang mempengaruhi pelaksanaan pemeriksaan tersebut yang bersifat internal maupun eksternal, yaitu jumlah pemeriksa yang kurang, terlalu luas wilayah KPP Pratama Lubuk Pakam, tingkat pengetahuan Wajib Pajak yang kurang tentang pajak, pembukuan wajib pajak yang kurang lengkap dan kurang sesuai dengan standart perpajakan serta wajib pajak yang pindah alamat tanpa memberitahu dulu pada KPP Pratama Lubuk Pakam. Kata Kunci : Pelaksanaan Pemeriksaan Pajak, Penerimaan Pajak, Efektivitas
PENGARUH RESIKO KREDIT, KECUKUPAN MODAL, HUTANG, DAN PENDAPATAN BUNGA TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sembiring, Sabeth
Jurnal Riset Akuntansi & Keuangan Vol 7 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v7i2.1213

Abstract

Adanya ketidaksesuaian antara teori dengan data yang diperoleh maka dilakukan penelitian yang bertujuan untuk menguji pengaruh resiko kredit yang dukur dengan non-performing loan, tingkat kecukupan modal yang diukur dengan capital adecuacy ratio, hutang yang diukur dengan debt equity ratio, dan pendapatan diukur dengan net interest margin terhadap profitabilitas yang diukur dengan return on assets pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia.Penelitian ini tergolong penelitian kausatif. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di BEI tahun 2011 sampai 2015. Sedangkan sampel penelitian ini ditentukan dengan metode purposive sampling sehingga diperoleh 24 perusahaan sampel. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Metode analisis yang digunakan adalah analisis regresi berganda dengan tingkat signifikansi5 %.Hasil uji secara parsial menunjukkan bahwa resiko kredit dan hutang berpengaruh negative dan signifikan terhadap profitabilitas, kecukupan modal tidak berpengaruh terhadap profitabilitas, pendapatan bunga berpengaruh positif dan signifikan terhadap profitabilitas. Hasil uji secara simultan menunjukkan rediko kredit, kecukupan modal, hutang, dan pendapatan bunga berpengaruh terhadap profitabilitas.Oleh karena itu perbankan memperhitungkan factor-faktor resiko kredit, kecukupan modal, hutang dan pendapatan bunga dalam konteks pencapaian tingkat laba yang diharapkan dengan memperhatikan kualitas penyaluran kredit, mengolah modal dengan baik dan menggunakan modal secara efektif, hutang yang dijadikan aktiva produktif diolah dengan baik, serta menjaga tingkat suku bunga kredit yang ditawarkan sehingga dapat menghasilkan modal yang tinggi.
ANALISIS AKURASI MODEL ALTMAN, GROVER, SPRINGATE, ZMIJEWSKI DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA SEMBIRING, SABETH; SINAGA, HERMY WATY CRISTINA
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.1662

Abstract

This study aims to determine which model is the most accurate for predicting financial distress conditions in retail companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The formulation of the problem in this study is whether the Altman method is more accurate in predicting financial distress than the Grover, Springate, and Zmijewski on retail companies listed on the IDX in 2016-2018?” The sample collection technique used is purposive sampling at retail companies with a total sample of 19 companies. Data obtained from the Indonesia Stock Exchange in 2016-2018. The data analysis technique uses the Altman, Grover, Springate and Zmijewski models. The data is analyzed using the calculation of the accuracy level of each model to be able to predict companies experiencing financial distress. The results of this study indicate that there is a difference between the Altman, Grover, Springate and Zmijewski models in predicting financial distress in retail companies listed on the Indonesia Stock Exchange, and the highest level of accuracy is the Springate model with an accuracy rate of 79%.
PENGARUH LEVERAGE, LIKUIDITAS DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Sembiring, Sabeth; Sinaga, Ria Veronica; Lase, Bertasari
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 1 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i1.1763

Abstract

Kebijakan Dividen adalah perbandingan antara dividen yang dibyarkan dengan laba bersih yang didapatkan. Penelitian ini bertujuan untuk membuktikan secara empiris apakah pengaruh Leverage (DER), Likuiditas (CR), Profitabilitas (ROE), terhadap Kebijakan Dividen (DPR) perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia periode 2017-2019. Rumusan masalah dalam penelitian ini adalah “apakah leverage (DER), likuiditas (CR), profitabilitas (ROE), secara parsial dan secara simultan berpengaruh signifikan terhadap kebijakan dividen perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2017-2019?” Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dengan jumlah sampel sebanyak 12 perusahaan. Data diperoleh dari Bursa Efek Indonesia tahun 2017-2019. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan tingkat signifikansi sebesar 5%.Berdasarkan hasil pembahasan dalam penelitian ini dapat diambil kesimpulan bahwa hasil pengujian secara parsial menunjukkan Leverage (DER), Likuiditas (CR), Profitabilitas (ROE) berpengaruh negatif terhadap kebijakan dividen (DPR) pada perusahaan Property dan Real Estate dimana nilai t-hitung masing-masing variabel lebih besar dari nilai t-tabel. Untuk Variabel Debt to Equity Ratio nilai t-hitung lebih besar dari t-tabel (-0,848 < 2,03693), untuk Current Ratio nilai t-hitung lebih besar dari t-tabel (-1,296 > 2,03693 ), untuk Return On Equity nilai t-hitung lebih besar dari t-tabel (-1,404 > 2,03693). Secara Simultan menunjukkan bahwa Leverage (DER), Likuiditas (CR), Profitabilitas (ROE)  berpengaruh negatif terhadap kebijakan divivden (DPR) dimana nilai F-hitung sebesar 1,366 < F-tabel sebesar 2,90 atau nilai F-signifikan sebesar 0,271 > 0,05. Oleh karena itu penulis menyarankan peneliti selanjutnya menambahkan variabel independen lainnya seperti variabel Return On Asset, Quick Ratio, Debt Ratio, Earning per Share, dan lain sebagainya dan menggunakan perusahaan manufaktur lainnya tidak hanya perusahaan manufaktur Real Estate dan Property saja serta menambah periode pengamatan dalam penelitiannya untuk mendapatkan hasil penelitian yang lebih akurat.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS SEKOLAH SMK NEGERI PELALAWAN DI PEKANBARU Sembiring, Sabeth; Sinaga, Wenny Juleha
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2466

Abstract

This study aims to prove that Participation in Budgeting and Reporting Systems has an effect on Performance Accountability of the Pelalawan District Vocational High School in Pekanbaru. The sample in this study was obtained by simple random sampling, with a total sample of 52 respondents. Data collection technique is by distributing questionnaires. The data analysis technique used is descriptive statistical analysis, data quality test, classical assumption, multiple linear regression and hypothesis testing using t test and f test with a significance level of 5% using SPSS 26.From the results of research using SPSS, it is known that the coefficient of determination (R Square) is 0.563. Participation in Budgeting and Reporting Systems together affects Performance Accountability by 56%. Based on the results of multiple linear regression analysis, it can be concluded that Participation in Budgeting and Reporting Systems has a positive and significant impact on the Accountability of Performance in the Pelalawan District Vocational School in Pekanbaru. The higher the Participation in Budgeting and Reporting Systems it will affect Performance Accountability.
PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI FINANSIAL, DAN KOMPENSASI NON FINANSIAL TERHADAP KINERJA KARYAWAN PADA PT. BPR NUSANTARA BONA PASOGIT 7 PEMATANG RAYA Sinaga, Ria Veronica; Sembiring, Sabeth; Purba, Gresia Ruth Elsani
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2987

Abstract

This study aims to determine and explain the influence of leadership style, financial compensation and non-financial compensation on employee performance at PT. BPR Nusantara Bona Pasogit 7 Pematang Raya. Data collection was carried out through questionnaires and documentation techniques. The research method used is quantitative, with 35 respondents taken using saturated or census sampling. Data analysis in this study used SPSS version 25. From the partial test results the t test shows tcount 2.046 > ttable 1.695 and the significance level is 0.030 <0.050 proving that leadership style has a positive and significant effect on employee performance. tcount 11.325 > ttable 1.695 and a significance level of 0.000 <0.050 proves that financial compensation has a positive and significant effect on employee performance. tcount 2.317 > ttable 1.695 and the significance level is 0.027 <0.050 proving that non-financial compensation has a positive effect on employee performance. The F test shows Fcount 68.113 > F Table 2.90 and a significant level of 0.000 <0.05 proves that leadership style, financial compensation and non-financial compensation have a positive and significant effect on employee performance. From the results of the discussion, the multiple linear regression equation obtained from the results of data processing is Y = 3.372 + 0.296X1 + 0.594X2 + 0.144X3 + e. That is, leadership style, financial compensation and non-financial compensation have a positive and significant effect on the performance of employees at PT. BPR Nusantara Bona Pasogit 7 Pematang Raya. The coefficient of determination (R Square) is 0.868, meaning that employee performance can be explained by the variables of leadership style, financial compensation and non-financial compensation of 86.8% while another 13.2% is explained by other variables not explained in this study such as work discipline, communication and enthusiasm.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BEI PADA MASA PANDEMI Sembiring, Sabeth; Mahendra, A.; Shalini, Witya; Sinaga, Ria Veronica
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2988

Abstract

The purpose of this study was to obtain empirical evidence that there is an influence between the variables of profitability, liquidity, and leverage on stock prices in Construction and Building Sub-Sector companies listed on the IDX. This type of research is quantitative research. The data used in this research is secondary data. The population in this study includes all construction and building companies listed on the IDX in the 2020-2022 period. The sample in this study were 8 companies that met the criteria. The sampling technique in this study used purposive sampling. The data analysis used to test the hypothesis is multiple regression with a significance level of 5% and by using SPSS version 23.The results of this study indicate that the profitability and liquidity variables have no effect on stock prices, while the leverage variable has a partial effect on stock prices. Profitability, liquidity, and leverage simultaneously affect stock prices.
IMPLEMENTASI TAMBAHAN PENGHASILAN BERDASARKAN BEBAN KERJA DALAM PENINGKATAN KINERJA PEGAWAI NEGERI SIPIL (STUDI PADA KANTOR WALIKOTA MEDAN) Sembiring, Yan Christin Br; Parhusip, Poltak T.; Sembiring, Sabeth; Valensia, Feby
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2989

Abstract

This study aims to determine the implementation of additional income policies based on workload in the city of Medan using qualitative research through a descriptive approach. Data collection was carried out by the authors by means of document analysis, interviews, and observation. This research found the fact the provision of income addition was based in workload instead of a work achievement of goverment employees, accused the income addition policy in Medan City was not implemented well. One of some goals of income addition policy is to inerease the performance of government employees. In order to achieve that goal the goverment of Medan city should measure not only a level of job position and percentage of presence, but also an employees performance objective. Application of the additional income in the City of Medan was supposed to adjust to the minister No. 77 of 2020 and regulation on the matter of state apparatus utilization and bureaucratic reform of the republic of Indonesia No 1 of 2020 so that in determining the provisions and the provosions of addtional income does not happen confusion. In additon in implementing the goverment additional income based on workload should be the first to all civil servants, so that civil servants more prepared in the work policy. It can be done by the way obliges the head SKPD to socilize again the additional income based on workload that they have received before. In order for the purpose of the policy establishment can also be done by civil servants are required to be out in front of the SKPD. Therefore, the head SKPD have to come early before the civil servants other. It can also cause the supervision by the head SKPD.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA PROVINSI SUMATERA SELATAN PERIODE 2017-2021 Manurung, Seprita; Sembiring, Sabeth
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3522

Abstract

This study aims to determine the effect of Regional Original Income and General Allocation Funds on Capital Expenditures in the Regencies/Cities Government of South Sumatra Province for a period 2017-2021. The sample of this study is the entire population consisting of 17 districts/cities with a 5 year study period. The research method used is quantitative using secondary data sourced from the APBD Realization Report obtained from the website of the Directorate General of Fiscal Balance of the Republic of Indonesia. The analysis technique used is descriptive statistical analysis then classical assumption testing and finally hypothesis testing. Partially it shows that Regional Original Income has a positive and significant effect on Capital Expenditure. The General Allocation Funds have no effect on Capital Expenditure. Simultaneous it shows that Local Own Revenue and General Allocation Fund have a positive and significant effect on Capital Expenditure.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2020-2022 Sembiring, Sabeth; Shalini, Witya; Mahendra, A.; Parhusip, Poltak T.
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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

Abstract

This research aims to obtain empirical evidence of the influence of firm size, capital structure, and liquidity variables on the financial performance of Mining Companies listed on the IDX. This type of research is quantitative research. The data used in this research is secondary data. The population in this study includes all Mining Companies listed on the IDX in the 2020-2022 periods. The sample in this study was 18 companies that met the criteria. The sampling technique in this research used purposive sampling. The data analysis used to test the hypothesis is multiple linear regression with a significance level of 5% and using SPSS version 23 tools. The results of this study show that the Firm Size and Capital Structure variables have a significant and influential effect on Financial Performance partially, while the Liquidity variable has no partial effect on Financial Performance. Firm Size, Capital Structure, and Liquidity simultaneously influence Financial Performance
Co-Authors , Antonius M. Purba A. Mahendra, A. Antonius M Purba Barus, Adriana Theresia Betniar Purba Butar Butar, Putri Damayanti Ginting, Angelina Ginting, Yesika Christiani Br Lase, Bertasari Lase, Susi Ratnasari Lumbanbatu, Jhon David Manurung, Seprita Manurung, Seprita Siska Nauli, Kembang Nawary Saragih Parhusip, Poltak Parhusip, Poltak T. Parhusip, Poltak Teodorus Poltak T. Parhusip Poltak Teodorus Parhusip Purba, , Antonius M. Purba, Betniar Purba, Gresia Ruth Elsani Ria Veronica Sinaga Ria Veronica Sinaga Ria Veronica Sinaga Ria Veronica Sinaga Sembiring, Yogi Yovendra Shalini, Witya Silalahi, Donalson SILALAHI, LISNA Silalahi, Rianda Silalahi, Risda Wati Simare-Mare, Putri Ade Nopita Sari Sinabang, Boniara SINAGA, HERMY WATY CRISTINA Sinaga, Ria Veronica Sinaga, Wenny Juleha Siregar, Randi Sitanggang, Darna Telaumbanua, Nurmia Valensia, Feby Yan Christin Br. Sembiring