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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer TIN: TERAPAN INFORMATIKA NUSANTARA JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Ekonomika Dan Bisnis Jurnal Ilman: Jurnal Ilmu Manajemen Journal of Management and Economics Research
Iman Indrafana KH
Universitas Harapan Medan
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Penentuan Harga Pokok Penjualan Pada Petani Jagung Di Desa Limang Kecamatan Tigabinanga Kaburapaten Karo H. Kersna Minan; Listiorini; Iman Indrafana KH; Ade Indah Sari
JPM: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2022): Juli 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v3i1.678

Abstract

Most of the corn farmers in Limang Village, Tiga Binanga District, Karo Regency do not really understand and know the basic concept of bookkeeping as a business support for expanding and developing investments in the future. This activity aims to provide basic knowledge about simple bookkeeping concepts for recording standardized transactions according to the bookkeeping version that has been known in the field of trading business and also in banking. The hope of this activity is that the farmers in Limang Village are able to prepare and present a Cost of Goods Sold Report in a simple form so that if their business progresses in the future, after 2 years they can get a micro loan from the bank for expanding and developing their business in the future.
PENGARUH DEWAN DIREKSI KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP HARGA SAHAM MELALUI RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Naufal Hirmawan Tarihoran; Liza Novietta; Iman Indrafana K.H
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3723

Abstract

AbstractThis study aims to determine the effect of the board of directors, independent commissioners and institutional ownership on return on equity partially. To determine the effect of return on equity mediating the effect of the board of directors, independent commissioners and institutional ownership on stock prices partially. The total population in ithis study was 195 with a sample of 310 data observations. The analysis technique used is Path Analysis.The results showed that the board of directors had a significant positive effect on stock prices, independent commissioners had a significant positive effect on stock prices, institutional ownership had no effect on stock prices, return on equity had no effect on stock prices, the board of directors had no effect on return on equity, independent commissioners has a significant positive effect on return on equity, institutional ownership has no effect on return on equity, return on equity does not mediate the relationship between the board of directors and stock prices, return on equity does not mediate the relationship between independent commissioners and stock prices and return on equity does not mediate the relationship between institutional ownership of share prices in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2021 period.Keywords: dewan rediksi, komisaris independent, return on equity
Analisis Tingkat Kesehatan Bank dengan Menggunakan Metode Camel Pada Perbankan BUMN yang Terdaftar di Bursa Efek Indonesia Iman Indrafana KH
Journal of Management and Economics Research Vol 1 No 1 (2022): Desember 2022
Publisher : Graha Mitra Edukasi

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Abstract

Banks are financial institutions that very important role in economic activity. Face competition in the banking sector are more stringent, the trust of the public is one of the keys to success that drives the progress of banking. To be morer trusted by the public in the financial management of the business, interest will be measuring the health of banks needs to be done by the bank. One source that can be used is to analyze the financial statements of the bank. This research is purposed to analyze the rating performance condition of BUMN banks by using CAMEL and also to know differences in the health between banks BUMN the periode 2016-2020. Analysis tool used is the CAR, KAP, NPM, ROA, BOPO, dan LDR. The study population was all the banks listed on the Stock Exchange. The sample used BUMN bank BNI, BRI, BTN, and Bank Mandiri. Data used published financial statements of the bank in 2016-2020. The result showed not all banks BUMN for 2016-2020 are predicate healthy because just banks BNI, BRI and Mandiri predicate healthy while bank BTN predicate healthy enough. The result also shows there are differences in the health of banks in the fourth BUMN bank for five years with a NPM ratio, but on the ROA and LDR ratios only BTN bank has different in the health of bank with the other three bank BUMN
Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Dan Pengetahuan Perpajakan Terhadap Motivasi Wajib Pajak Orang Pribadi Dengan Sosialiasi Perpajakan Sebagai Variabel Moderating Difi, Shiva; Arifin, Syamsul Bahri; Hasbulla, Iman Indrafana Kusumo
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2001

Abstract

This research aims to analyze the influence of service quality, tax sanctions and tax knowledge on the motivation of individual taxpayers in paying taxes with tax socialization as a moderating variable at KPP Pratama Medan Polonia. The population in this research is all individual taxpayers registered at KPP Pratama Medan Polonia in 2023, totaling 45,953 taxpayers and the sample is 100 taxpayers. The sampling technique was carried out using a purposive sampling technique by calculating the number of samples using the Slovin formula. The data analysis technique used in this research is Moderated Regression Analysis (MRA) using the SPSS 26 software program tool. The results of research testing show that the variables of service quality, tax sanctions and tax knowledge simultaneously and significantly influence taxpayer motivation. Partially, service quality and tax sanctions have a significant effect on taxpayer motivation, while tax knowledge does not have a significant effect on taxpayer motivation. Tax socialization is able to moderate service quality and tax knowledge on taxpayer motivation. And tax socialization is unable to moderate tax sanctions on taxpayer motivation.
Co-Authors Ade Indah Sari Ade Indah Sari Arasy Ayu Setiamy Audia Junita Difi, Shiva H. Kersna Minan Listiorini Liza Novietta Muhammad Arief Muhammad Arief Muhammad Fauzan Azhmy Naufal Hirmawan Tarihoran Syamsul Bahri Arifin