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All Journal Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi IKRA-ITH EKONOMIKA Jurnal Manajemen Strategi dan Aplikasi Bisnis AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Kajian Akuntansi JURNAL MUTIARA AKUNTANSI Jurnal Riset Terapan Akuntansi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) JURNAL AKUNTANSI DAN BISNIS Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Manajemen dan Ekonomi Jurnal Akuntansi, Keuangan dan Perpajakan MIMBAR : Jurnal Sosial dan Pembangunan Kajian Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Napitupulu, Ilham Hidayah
Politeknik Negeri Medan
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance Ilham Hidayah Napitupulu; Anggiat Situngkir; Chairunnisa Arfanni
Kajian Akuntansi Volume 21, No. 2, 2020
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i2.6737

Abstract

AbstractTax avoidance is one of the taxpayers’ efforts to reduce the amount of tax payable legally by using loopholes contained in tax regulations. This study aims to examine the effect of transfer pricing and profitability (ROA) on tax avoidance. This study is tested on seven companies from nineteen plantation companies listed on IDX in 2013-2019 which are selected by purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The findings show that transfer pricing and profitability have no effect on tax avoidance. Keywords : Tax Avoidance, Transfer Pricing, Profitability.AbstrakPenghindaran pajak merupakan salah satu upaya wajib pajak untuk mengurangi jumlah pajak terutang secara legal dengan menggunakan celah yang terdapat dalam peraturan perpajakan. Penelitian ini bertujuan untuk menguji pengaruh transfer pricing dan profitabilitas (ROA) terhadap tax avoidance. Penelitian ini diujikan pada tujuh perusahaan dari sembilan belas perusahaan perkebunan yang terdaftar di BEI tahun 2013-2019 yang dipilih dengan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa transfer pricing dan profitabilitas tidak berpengaruh pada tax avoidance.Kata Kunci: Tax Avoidance,Transfer Pricing, Profitabilitas.
The Role Of Internal Audit In Fraud Prevention And Disclosure : Literature Riview Khairini Melinda; Ariama Susanti; Juneva Kastarina Tarigan; Deliana Deliana; Ilham Hidayah Napitupulu
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.9400

Abstract

This study aims to determine the effect of internal audit in preventing and disclosing fraud. The number of frauds that occur in an organization shows the need for an internal audit body in the company so that it can reduce or even eliminate fraud that occurs. This literature review is a study of the role of internal audit in preventing and disclosing fraud which aims to find out the variables in internal audit for preventing and disclosing fraud based onprevious studies, so there is still a lotof potential forfurthermodification/development. Of the ten studies included in this literature review, there are differences in research results. Eight studies state that internal audit has a significant effect on preventing and disclosing fraud, but two articles state that internal audit does not have a significant effect on preventing and disclosing fraud.
Keterkaitan Pengendalian Internal Pada Kualitas Sistem Infbrmasi Akuntansi ManaJemen Endang Kurniati; Ilham Hidayah Napitupulu
Kajian Akuntansi Volume 17, No. 1, 2016
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v15i2.2865

Abstract

Artikelinibertuuan untuk melihat keterkaitan pengendalianintemaldengansisteminfbmasi akuntansi man劉emen berdasarkan telaahliteratue．Sisteminfbmasi akuntansi Pan祉men（SIAM）digunakan sebagai alat untukmenghasilaninfbmasl yang relevan dalam pengambilan keputusan．AgarbeIjalannya SIAM sesuai dengan harapan，diperlukan pengendalianintemalSebagai pengontrol kebermngsian SIAM dalam organisasi・Kerangka kebaPengendalianIntemal COSO memfbkuskan pada keefektifan pengendalianSisteminfbmaslyangakanmeningkatkankualitas sisteminfbmasiakuntansimanaiemen（SIAM）・
PENGARUH SISTEM INFORMASI AKUNTANSI DALAM PELAPORAN KEUANGAN PEMERINTAH DAERAH Muhammad Hafiz; Suryanto Suryanto; Muhammad Azmii Dalimunthe; Deliana Deliana; Ilham Hidayah Napitupulu
JURNAL MUTIARA AKUNTANSI Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2550

Abstract

An accounting information system is an information system that has an information processing process that produces financial reports. This research is causative. The data used in this study were from several previous studies. This study discusses an accounting information system that is able to assist the financial reporting process and an effective system in the financial reporting process.
The Quality of Information System Applications and Service Quality Increases Customer Satisfaction Ilham Hidayah Napitupulu; Rima Rachmawati; Rini Lestari
MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 1, (Juni 2023) [Accredited Sinta 2] No 10/E/KPT/2019]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (892.127 KB) | DOI: 10.29313/mimbar.v39i1.2261

Abstract

Abstract. This paper examines the quality of service and the quality of online motorcycle taxi system applications that can affect consumer satisfaction during the Covid-19 pandemic. This research is the development of the TAM concept that provides hope, and can help to predict user attitudes and acceptance of information system technology. The user's perception of the application system depends on the quality of the information system available, where the quality measures of the online application system are Reliability, Flexibility, Security, Easy to use, Privacy, Accessibility. This research is a survey research using a questionnaire as a source of processed data. Determination of the research sample using justment sampling. Questionnaires were distributed to respondents using the online motorcycle taxi application, in this case GOJEK, as many as 340 respondents. Research data were analyzed using multiple linear regression with SPSS tools. The results of the study explain that only flexibility has no effect on customer satisfaction, while service quality, Reliability, Security, Easy to use, Privacy, Accessibility have an effect on customer satisfaction. Using the TAM concept, online motorcycle taxi providers can retain old customers and find new customers by conducting surveys at certain periods of online motorcycle taxi users' consumers.
PENINGKATAN USAHA HANDICRAFT FAMOZ COLLECTION DI KECAMATAN PERCUT SEI TUAN Deliana Deliana; Ilham Hidayah Napitupulu; Dina Arfianti Siregar; Mardelia Desfrida; Ahdad Alwi Tegar Nasution; T. Nurdin Rizki; Ariama Susanti
AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 7 No. 1 (2023): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v7i1.2306

Abstract

Program Pengabdian Masyarakat ini dilaksanakan pada usaha mikro Famoz Collection di Kecamatan Percut Sei Tuan. Permasalahan mitra yaitu produksi yang dihasilkan belum dapat memenuhi kebutuhan konsumen baik dari sisi kualitas dan kuantitas karena belum adanya peralatan produksi dan peralatan pendukung produksi yang memadai, tidak ada kemampuan dalam menghitung biaya produksi dan keuntungan dari aktivitas produksi dan penjualan yang dilakukan, juga belum mengetahui promosi pemasaran efektif yang bisa dilakukan agar produk handicraft yang dihasilkan dapat diketahui dan dan dibeli oleh masyarakat. Solusi yang ditawarkan adalah dengan memberikan mesin jahit dan peralatan pendukung menjahit, juga memberikan pelatihan manajemen keuangan dan pelatihan pemasaran digital. Pada saat pelaksanaan kegiatan, diberikan peralatan produksi berupa mesin jahit portable, juga peralatan pendukung berupa tang asesoris, rotary cutter, hakpen/jarum rajut, juga pelatihan manajemen keuangan sederhana dan juga pelatihan strategi pemasaran barang baik secara digital maupun konvensional/offline.
PENGEMBANGAN USAHA JAHIT TEMPAHAN FORTUNA MODE DI KELURAHAN TEGAL SARI III KECAMATAN MEDAN AREA Dina Arfianti Siregar; Deliana Deliana; M. Rikwan E.S. Manik; Ilham Hidayah Napitupulu; Putri Amalia Sari; Ossy Afrielza
AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 7 No. 1 (2023): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v7i1.2307

Abstract

Program Pengabdian Masyarakat ini dilakukan pada PKM Fortuna Mode yang berupaya membantu menyelesaikan permasalahan yang dihadapi dan memberikan solusi bagi peningkatan kinerja usahanya. Permasalahan mitra yaitu kualitas dan kuantitas produksi jahitan baju yang belum maksimal karena kondisi peralatan produksi yang tidak beroperasi normal karena sering mengalami kemacetan dan kerusakan. Selama ini hasil produksi yang dihasilkan tergantung dari kemampuan mesin jahit yang beroperasi relatif lambat dan kualitas yang dihasilkan juga belum maksimal. Disamping itu mitra belum mengetahui cara menghitung besarnya biaya produksi dan tingkat keuntungan dari produk yang dihasilkan, dan juga belum mengetahui alternatif promosi pemasaran yang bisa dilakukan agar produk jahitan yang dihasilkan dapat diketahui oleh masyarakat sehingga masyarakat mengenal dan mengetahui produk hasil jahitan yang telah dibuat. Solusi yang ditawarkan adalah dengan memberikan mesin jahit dan peralatan pendukung menjahit, juga memberikan pelatihan pembukuan sederhana dan pelatihan pemasaran digital. Pada saat pelaksanaan program, diberikan peralatan produksi berupa mesin jahit, juga peralatan pendukung berupa manekin, gunting, kertas pola, juga memberikan edukasi berupa pelatihan pembuatan pembukuan sederhana dan juga pelatihan pemasaran barang secara digital.
Pengaruh Profitabilitas, Pertumbuhan Penjualan dan Leverage terhadap Penghindaran Pajak Perusahaan Manufaktur yang Terdaftar di BEI Tasya Adella Lintang; Ilham Hidayah Napitupulu; Dina Arfianti Siregar; Rizki Syahputra
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 1 (2023): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i1.1084

Abstract

The purpose of this research is to examine the influence of profitability, sales growth and leverage on tax avoidance. The variables of profitability, sales growth and leverage as independent variables and tax avoidance as the dependent variable. This research uses secondary data from manufacturing in the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling method of this research is using posive sampling method, so the amount total sample of this research is 130 samples from 26 companies. This research is uses multiple linear regression as analysis instrument. The results of this study partially indicate that the variables of profitability, sales growth and leverage has not influence on tax avoidance.AbstrakPenelitian ini bertujuan untuk melihat pengaruh profitabilitas, pertumbuhan penjualan dan leverage terhadap penghindaran pajak. Variabel profitabilitas, pertumbuhan penjualan dan leverage sebagai variabel independen dan penghindaran pajak sebagai variabel dependen. Data yang digunakan adalah data sekunder yang berupa laporan tahunan perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Metode pengambilan sample pada penelitian ini ini adalah purposive sampling, sehingga jumlah sample pada penelitian ini adalah 130 dari 26 perusahaan. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini secara parsial menunjukkan bahwa variabel profitabilitas, pertumbuhan penjualan dan leverage tidak berpengaruh terhadap penghindaran pajak.
Pengaruh Harga dan Promosi terhadap Kepuasan Pelanggan Gojek M. Alfitra Salam; Ilham Hidayah Napitupulu; Erwinsyah Simanungkalit; Harris Pinagaran Nst; Aulia Benazira
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 4 (2024): Oktober : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i4.2460

Abstract

This study aims to analyze the influence of price and promotion on Gojek customer satisfaction among students of the Business Administration Department at the State Polytechnic of Medan. This research uses a quantitative method with data collection through questionnaires, involving 101 respondents who are students of the Business Administration Department at the State Polytechnic of Medan and users of Gojek services. The data analysis technique used in this research is multiple linear regression analysis. The results show that price and promotion have a positive and significant impact on customer satisfaction. This means that the better the price and promotion offered by Gojek, the higher the level of customer satisfaction. These findings imply that Gojek management needs to continually pay attention to pricing and promotional strategies to improve customer satisfaction, especially among students.
THE EFFECTIVENESS OF INTERNAL AUDIT IN IMPROVING GOOD UNIVERSITY GOVERNANCE AT THE UNIVERSITY OF NORTH SUMATERA Nasution, Hasnah Juniarni; Deliana, Deliana; Napitupulu, Ilham Hidayah
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3346

Abstract

The effectiveness of internal audit is needed to realize good university governance because in internal audit there is a mechanism to ensure that the management carried out by the institution is effective and in accordance with good governance. Good governanceis the foundation for creating a healthy institution and one of the keys to successful institutional management. Knowing the level of internal audit effectiveness, the implementation of university governance, and how internal audit effectiveness realizes the implementation of good university governance at the University of North Sumatera is the purpose of this research. This research uses a descriptive quantitative method with data collection techniques by distributing questionnaires and interviewing key informants. The data analysis technique used is descriptive analysis. The results showed that the effectiveness of internal audit and the implementation of university governance were in the effective or good category. If internal audits are effective, then university governance will be good. University governance can run well if internal audits are effective. Keywords    : Internal audit effectiveness, Good university governance, University governance.
Co-Authors Abdul Rahman Dalimunthe Ahdad Alwi Tegar Nasution Akmal Hidayat Akmal Hidayat Akmal Hidayat Akmal Hidayat Alfha Heman Oscario Zebua Anita Putri Anita Putri, Anita Ardiani, Irma Ariama Susanti Ariama Susanti Aulia Benazira Chairunnisa Arfanni Chintya Lauren Sitopu Cut Nizma Davit Andryan Pakpahan DELIANA DELIANA Deliana, Deliana Desfrida, Mardelia Deski Situmorang Diena Fadhilah, Diena Dina Arfianti Siregar - Doddy Chandra Banjarnahor Eko Reynaldi Saruksuk Endang Kurniati Endang Kurniati Fatimah Azzahra Frans Marhuasa Simamora, Arne Gultom, Reni Gultom, Selfi Afriani Hardike Panggabean Harris Pinagaran Nst HERU PRANOTO Hutagaol, Raihanah Iratika Tambunan Iratika Tambunan Irma Ardiani Jojor Lisbet Sibarani Jonni Parulian, Riatno Juneva Kastarina Tarigan Khairini Melinda Khanti Listya Laoly, Yulifati Lerinda M. Sagala Lili Sri Ayu Harahap Lubis, Musliadi M. Alfitra Salam M. Rikwan E.S. Manik Martolop Sinambela Michelle Navaya Muhammad Asrin Jazuli Muhammad Azmii Dalimunthe Muhammad Hafiz Muhammad Hafiz Nasution, Hasnah Juniarni Nofianna, Siti Asnida Nurlinda Nurlinda Nurlinda, Nurlinda Nurmasriani Damanik Nurul Rahmadani Rizanty Ossy Afrielza Putri Amalia Sari Putri Larassaty Asmara Rahmadani Rahmadani Rihaney, Nine Rima Rachmawati Rima Rachmawati RINI INDAHWATI Rini Lestari Rini Lestari Rizanty, Nurul Rahmadani Rizki Syahputra Rizki Syahputra Safrida, Eli Salsabillah, Ananda Sari, Fitri Widya Sari, Putri Amalia Sarjianto, Sarjianto Sartika Elfrida Naomi Situmorang Sibarani, Pirma Sihaloho, Alberty Christina Silaban, Dewi Hariani Simamora, Lovhian Simanungkalit, Erwinsyah Siregar, Putri Fadhilah Sitopu, Chintya Lauren Sitorus, Angel Pattrecia Situmorang, Deski Situngkir , Anggiat Situngkir, Anggiat Sofia, Sofia Clarita Purba Sri Fitria Jayusman Suryanto Suryanto Suryanto Suryanto Susi Lestari Susilawati , Susilawati Susilawati Susilawati Syahputra, Rizki Syuhada, Putri T. Nurdin Rizki Tasya Adella Lintang