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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 journal of social and economic research 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 RETURN ON EQUITY, EARNING PER SHARE, DAN SALES GROWTH TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERINDEKS LQ45 Sartika Elfrida Naomi Situmorang; Muhammad Asrin Jazuli; Ilham Hidayah Napitupulu; Anita Putri
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1440

Abstract

This research aims to empirically prove the influence of return on equity, earning per share, and sales growth on stock prices in companies indexed LQ45. The sampling technique in this research is purposive sampling method. The sample in this study consisted of 23 companies and 138 observation data from 2019 to 2024. The data collection technique used in this research is documentation techniques. The data was collected based on the annual report and audited financial statements of companies indexed LQ45, which can be accessed through the official website of the Indonesia Stock Exchange. Data were analyzed using multiple linear regression with SPSS version 25. The results of this research show that return on equity has no significant effect on stock prices, while earning per share has a positive and significant effect on stock prices. Furthermore, sales growth also does not have a significant effect on stock prices. These findings indicate that among the three fundamental factors, earning per share is the most dominant variable considered by investors in making investment decisions on LQ45-indexed companies in the Indonesia Stock Exchange.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Alfha Heman Oscario Zebua; Jojor Lisbet Sibarani; Ilham Hidayah Napitupulu; Khanti Listya; Putri Syuhada
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1459

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, struktur aktiva, dan profitabilitas terhadap struktur modal. Struktur modal merupakan proporsi antara tingkat liabilitas dan tingkat ekuitas yang dapat digunakan untuk membiayai operasional perusahaan. Struktur modal diukur dengan menggunakan DER, struktur aktiva diukur dengan menggunakan FAR, dan profitabilitas diukur dengan menggunakan ROA. Data penelitian diambil dari perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia mulai dari tahun 2021-2023, yang diseleksi dengan menggunakan metode purposive sampling, sehingga didapatkan 17 perusahaan dari total 47 perusahaan. Data dianalisis dengan menggunakan model regresi linear berganda dengan alat bantu SPSS 25. Hasil penelitian ini menunjukkan bahwa pertumbuhan penjualan dan struktur aktiva tidak berpengaruh terhadap struktur modal, dan profitabilitas berpengaruh positif terhadap struktur modal
PENGARUH BIOLOGICAL ASSET INTENSITY, KEPEMILIKAN MANAJERIAL, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA SEKTOR AGRIKULTUR Davit Andryan Pakpahan; Selfi Afriani Gultom; Lili Sri Ayu Harahap; Ilham Hidayah Napitupulu; Eli Safrida
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1678

Abstract

This study examines the effect of biological asset intensity, managerial ownership, and profitability on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach with secondary data from annual reports and financial statements, the study analyzes 10 companies selected through purposive sampling, resulting in 50 observations. Data are analyzed using descriptive statistics and multiple linear regression with SPSS 27. The results show that biological asset intensity has a positive and significant effect, managerial ownership has no significant effect, and profitability has a negative and significant effect on biological asset disclosure.
Kepatuhan Wajib Pajak: Pengaruh Pengetahuan Perpajakan, Kesadaran, Tarif, Sanksi, dan Self Assessment System Susi Lestari; Deliana Deliana; Ilham Hidayah Napitupulu
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.27355

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengaruh variabel pengetahuan perpajakan, kesadaran wajib pajak, tarif pajak, sanksi perpajakan, dan penerapan self assessment system terhadap tingkat kepatuhan wajib pajak orang pribadi.Metode Penelitian: Penelitian ini menggunakan metode kuantitatif dengan teknik simple random sampling terhadap 92 responden. Data primer dikumpulkan melalui penyebaran kuesioner secara langsung. Analisis data dilakukan menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan bantuan software SmartPLS 4.0.Originalitas/Novelty: Penelitian sebelumnya belum secara komprehensif menguji kombinasi variabel pengetahuan perpajakan, kesadaran wajib pajak, tarif pajak, sanksi pajak, dan sistem self-assessment dalam mempengaruhi kepatuhan pajak orang pribadi.Hasil Penelitian: Hasil analisis menunjukkan bahwa kepatuhan wajib pajak secara signifikan dipengaruhi oleh pengetahuan pajak, tarif pajak, dan sanksi. Namun, kesadaran wajib pajak dan self assessment system tidak memiliki dampak yang signifikan.Implikasi: Temuan ini memberikan panduan praktis bagi otoritas pajak untuk meningkatkan kepatuhan melalui edukasi yang lebih tepat sasaran, program peningkatan kesadaran, dan perbaikan pelaksanaan self assessment system. Secara teoritis, penelitian ini memperkaya pemahaman mengenai perilaku wajib pajak di negara berkembang. Research Objectives: This study aims to provide empirical evidence on the effects of tax knowledge, taxpayer awareness, tax rates, tax sanctions, and the self-assessment system on individual taxpayer compliance.Research Method: This study employs a quantitative method using simple random sampling with 92 respondents. Primary data were collected through direct distribution of questionnaires. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS version 4.0.Originality/Novelty: Previous studies have not comprehensively examined the combined effect of tax knowledge, taxpayer awareness, tax rates, tax penalties, and the self-assessment system on individual taxpayer compliance.Research Results: The results indicate that tax knowledge, tax rates, and tax sanctions significantly influence compliance, while taxpayer awareness and the self-assessment system do not.Implications: The results offer guidance for tax authorities to improve compliance through targeted education, awareness programs, and better implementation of the self-assessment system. The study also contributes theoretically by enhancing understanding of taxpayer behavior in developing countries.
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA KANTOR SAMSAT KOTA MEDAN) Michelle Navaya; Ilham Hidayah Napitupulu; Rahmadani; Muhammad Asrin Jazuli
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1071

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor studi kasus pada kantor samsat kota medan. Data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh melalui penyebaran kuesioner kepada masyarakat yang ada di kota Medan. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan jumlah responden yang dikumpulkan 100 Wajib Pajak dari keseluruhan populasi. Pengujian dilakukan dengan menggunakan analisis regresi linier berganda dengan bantuan software SPSS versi 25. Hasil penelitian ini menunjukkan kesadaran wajib pajak dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kantor Samsat Kota Medan. Dengan demikian hasil penelitian ini diharapkan dapat bermanfaat dalam usaha peningkatan kepatuhan perpajakan terutama dalam kaitannya dengan kesadaran wajib pajak dan sanksi perpajakan khususnya di wilayah penelitian.
Pengaruh Leverage dan Arus Kas Operasi terhadap Financial Distress dengan Moderasi Profitabilitas Fatimah Azzahra; Eli Safrida; Anggiat Situngkir; Ilham Hidayah Napitupulu; Putri Syuhada
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2814

Abstract

The Indonesian textile industry faces intense competition and pressure from imported products, increasing the risk of financial distress. Financial distress, defined as the inability to meet financial obligations, threatens business continuity and is a major concern for investors and creditors. Prior studies on leverage, operating cash flow, and profitability show inconsistent results, leaving a gap in understanding, particularly regarding the moderating role of profitability. This study examines the effects of leverage and operating cash flow on financial distress and tests the moderating role of profitability in textile companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Leverage is measured by the Debt to Equity Ratio (DER), operating cash flow by the Operating Cash Flow Ratio (OCF), and profitability by Return on Assets (ROA). Financial distress is identified using the Springate model, with scores below 0.862 indicating distress. Logistic regression with panel data was applied to 10 purposively selected companies, yielding 50 firm-year observations. The findings reveal that leverage significantly affects financial distress, while operating cash flow and profitability show no significant influence. Moreover, profitability does not moderate the effects of leverage or operating cash flow on distress. Theoretically, this study contributes to the Pecking Order Theory by highlighting the limited role of profitability as an internal financing source. Practically, it provides insights for managers, investors, and creditors to strengthen financial sustainability through better capital structure management and profitability improvement.
Pengaruh Kualitas Sistem Informasi Akuntansi, Kualitas Pelayanan dan Tarif Ojek Online Terhadap Kepuasan Pengguna Ojek Online: (Studi Kasus Pada Mahasiswa Politeknik Negeri Medan) Deski Situmorang; Ilham Hidayah Napitupulu
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.11842

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sistem informasi akuntansi, kualitas pelayanan, dan tarif ojek online terhadap kepuasan pengguna ojek online, dengan studi kasus pada mahasiswa Politeknik Negeri Medan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan survei. Data primer diperoleh melalui kuesioner yang disebarkan kepada 100 responden. Teknik analisis data menggunakan Partial Least Square (PLS) dengan bantuan software SmartPLS 4. Hasil penelitian menunjukkan bahwa kualitas sistem informasi akuntansi, kualitas pelayanan, dan tarif ojek online berpengaruh signifikan terhadap kepuasan pengguna. Penelitian ini menegaskan bahwa dalam persaingan industri transportasi digital, peningkatan sistem informasi, pelayanan yang optimal, dan penetapan tarif yang sesuai sangat berpengaruh terhadap loyalitas dan kepuasan pengguna.
Determinan Perilaku Konsumtif Mahasiswa: Penggunaan E-Wallet, Literasi Keuangan dan Pengendalian Diri Nurul Rahmadani Rizanty; Ilham Hidayah Napitupulu; Anita Putri; Rizki Syahputra
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12100

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penggunaan dompet elektronik, literasi keuangan, dan pengendalian diri terhadap perilaku konsumtif mahasiswa Politeknik Negeri Medan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 100 mahasiswa program studi Administrasi Bisnis. Teknik pengambilan sampel yang digunakan adalah cluster random sampling. Analisis data dilakukan melalui regresi linier berganda menggunakan IBM SPSS versi 29, didahului oleh uji validitas, uji reliabilitas, dan uji asumsi klasik untuk memastikan kelayakan data. Hasil penelitian menunjukkan bahwa, secara parsial, penggunaan dompet elektronik dan pengendalian diri tidak memiliki pengaruh signifikan terhadap perilaku konsumtif mahasiswa. Sebaliknya, literasi keuangan memiliki pengaruh signifikan terhadap perilaku konsumtif. Temuan ini menunjukkan bahwa, meskipun tersedia teknologi dan kemampuan untuk menahan keinginan impulsif, pengetahuan keuangan memainkan peran yang lebih dominan dalam membentuk perilaku konsumsi mahasiswa. Oleh karena itu, peningkatan literasi keuangan merupakan strategi penting dalam mengurangi perilaku konsumtif di kalangan mahasiswa.
PKM Peningkatan Produktivitas Usaha Pdam Mual Nauli Melalui Upgrading Kompetensi Sumberdaya Manusia (SDM) Berstandar Layanan Prima (Sibuluan Raya, Kec. Pandan, Kabupaten Tapanuli Tengah, Sumatera Utara Rizki Syahputra; Rini Indahwati; Ilham Hidayah Napitupulu; Ing Heru Pranoto
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.2873

Abstract

The Community Service Program is carried out in collaboration with PDAM Mual Nauli, Tapanuli Tengah, as proposed under the Memorandum of Understanding (MOU) between the State Polytechnic of Medan and the Government of Sibolga City. It also serves as the realization of the Community Service Program that supports the accreditation excellence for the Master of Applied Accounting Information Systems (MTSIA) program. The purpose of this activity is to assist PDAM Mual Nauli in addressing specific challenges, particularly related to human resources and public services as a water supply company in the region. The specific objectives of this Community Service Program are to provide solutions in the areas of management, human resource management, and the improvement of production quality in public service delivery to the water users of PDAM Mual Nauli. The method in implementing this community service activity involves stages such as surveys, interviews, observations, and confirmation with PDAM Mual Nauli as the partner. The interviews are conducted by the Community Service Team at the PDAM Mual Nauli office. After obtaining the data, analysis is carried out and explained in a descriptive form with explanations supported by graphic information, tables, and other relevant elements. The three activities implemented at PDAM Mual Nauli include public speaking training, internal control training, and financial reporting training. These training activities aim to enhance the quality of human resources, especially in public services. Keywords: Drinking Water, Public Services, Human Resources Quality
Pengaruh Kepemilikan Institusional, Komite Audit, Solvabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba Akmal Hidayat; Endang Kurniati; Iratika Tambunan; Ilham Hidayah Napitupulu
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.567

Abstract

The focus of this study is to examine the effect of institutional ownership, audit committee, solvency, and company size on earnings management. Earnings management is an effort by company managers to influence financial statement information that aims to deceive stakeholders who want to know the company's performance. This study was tested on 140 data from 20 consumer goods sector companies listed on the Indonesia Stock Exchange in 2016-2022 which were selected using the purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study indicate that company size has an effect on earnings management while institutional ownership, audit committee, and solvency do not have an effect on earnings management.
Co-Authors Abdul Rahman Dalimunthe Ahdad Alwi Tegar Nasution Akmal Hidayat 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 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 Lovhian Simamora 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 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