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All Journal Enrichment : Journal of Management Jurnal Akuntansi dan Keuangan JRMB (JURNAL RISET MANAJEMEN & BISNIS) Jurnal Ipteks Terapan : research of applied science and education Jurnal Pengabdian Masyarakat Inovasi Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan Jurnal Pengabdian Masyarakat Eka Prasetya

Putri Wahyuni

Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Author-ID : 4171425

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The Effect of Accounting Information Systems And Internal Audits on Internal Control at PT. Sierra Mandiri Distribusindo Putri Wahyuni; Muammar Rinaldi; Anton Eka Saputra
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

This research aims to determine the effect of Accounting Information Systems on Internal Control at PT. Sierra Mandiri Distribusindo, knowing the effect of Internal Audit on Internal Control at PT. Sierra Mandiri Distribusindo, knowing the effect of the Accounting Information System and Internal Audit on Internal Control at PT. Sierra Mandiri Distribusindo. The population in this research were employees at PT. Sierra Mandiri Distribusindo. Samples taken were from 38 respondents using the saturated sampling method. Data was collected through a questionnaire. The results showed that the Accounting Information System and Internal Audit partially had a positive and significant effect on Internal Control at PT.Serra Mandiri Distribusindo. The results showed that the Accounting and Internal Audit Information System simultaneously had a positive and significant effect on Internal Control at PT.Serra Mandiri Distribusindo. The results of this research are supported by the value of R square (R2) which means that the Accounting and Internal Audit Information System influences Internal Control. while the rest are explained by other variables not examined in this research, such as information technology and employee performance.

PENGARUHI PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PENGHASILAN PADA KARYAWAN PT. KENCANA INTI PERKASA Putri Wahyuni
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 3, No 2 (2018): November
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to investigate the effect of tax service and sanctions on compliance to pay income tax. It is conducted at PT. Kencana Inti Perkasa and employing the population and sample from the employees of this enterprise. The sample of the study is 87 respondents by using purposive sampling and the data is gained from respondenses through questionnaire which has been spread up around the population and analyzed by statistical approach includes a test of validity, reliability test, test the assumptions of regression analysis, classical hypotesis, multiple regression analysis, testing the hypothesis through a test of determination, t-test and f- test. Both tax services (X1) and tax sanction (X2) stand as independent variables while the employees’ complience to pay income tax is as dependent variable (Y). The results shows that regression analysis Y = 8,747 + 0,442 X1 + 0,650 X2 + 0,05. Partially indicate that taxes servise (X1) effects to compliance pays income tax of employees (Y) with a value of the tcount of 8,781 1,66298. The most influential tax sanctions (X2) compliens significantly to pay income tax with a value of the tcount of 5,633 1,66298. Simultaneously the tax services and tax sanctions give effect significantly to compliance pays income tax of employess of PT. Kencana Inti Perkasa with a value of fcount of 95,989 3,11. Determination of coefficient of 96,9% indicates that the variable pay income tax compliance can be explained by the variables of the tax services and tax sanctions, while the rest of 30,4% explained by other variables.

Tax Planning and Tax Avoidance The Effect on the Value of Manufacturing Companies in the Food and Beverage Sub-Sector Putri Wahyuni; Putri Sari Silaban
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

This study aims to determine the effect of tax planning and tax avoidance on firm value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. Samples were taken as many as 12 companies using purposive sampling technique. The results of the study partially show that tax planning has a significant effect on firm value. The results of the study partially show that tax avoidance has no effect and is not significant on firm value. Simultaneous research results show that tax planning and tax avoidance have a significant effect on firm value. The coefficient of determination (R²) shows that the Firm Value variable can be explained by the tax planning, tax avoidance variables while the rest is explained by other factors such as Profit Persistence and Profitability.

Peran Customer Service Dalam Meningkatkan Pelayanan Kepada Pengunjung Di Desa Pematang Johar Dedy Lazuardi*; Putri Wahyuni; Edwin Sugesti Nasution; Vina Vina; Pretty Elfrida Sirait
Jurnal Pengabdian Masyarakat Inovasi Vol. 1 No. 2 (2022): Agustus
Publisher : Jurnal Pengabdian Masyarakat Inovasi

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

Desa Pematang Johar merupakan destinasi wisata yang memberikan panorama alam persawahan yang menjadikan desa wisata alam dan edukasi. Desa Pematang Johar memiliki potensi untuk dijadikan wisata edukasi yang mandiri, karena memiliki 1750 Ha sawah karena diobjek wisata ini akan memperlihatkan cara tanam padi hingga menjadi produk jadi, serta adanya taman baca untuk pengunjung, tercatat tanggal 22 Desember 2019 hingga saat ini sudah ada kurang lebih 47.000 pengunjung yang datang ke Desa Wisata Sawah Pematang Johar. Kegiatan dalam pengabdian ini berbentuk Penyuluhan Peran Customer Service dalam Meningkatkan Pelayanan kepada Pengunjung di Desa Pematang Johar. Dari perbincangan tersebut terlihat bahwa di Desa Pematang Johar banyak masyarakat yang masih kurang customer service (pelayanan pelanggan) dalam peningkatan pelayanan sesuai dengan standar kinerja yang berlaku. Dari obsevasi tersebut, kami tawarkan penyuluhan dengan materi tentang Peran Customer Service dalam Meningkatkan Pelayanan kepada Pengunjung di Desa Pematang Johar.

Pengaruh Struktur Aktiva, Ukuran Perusahaan, Roa, Current Ratio Dan Total Asset Turnover Terhadap Struktur Modal Pada Perusahaan Property & Real Estate Di Bei Tahun 2019-2021 Dana Novalita Sibuea; Enda Noviyanti Simorangkir; Putri Wahyuni
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.960

Struktur modal pada sebuah perusahaan terdiri dari ekuitas serta pendanaan utang biasanya dihitung relatif terhadap sumber pendanaan lainnya. Saat mendirikan usaha maupun melebarkan usaha, setiap perusahaan membutuhkan modal. Penelitian ini diharapkan dapat menentukan dampak dari struktur aktiva, total assets turnover ,ukuran perusahaan , current ratio & ROA pada struktur modal. Diperoleh 17 perusahaan memenuhi kualifikasi untuk diambil sampel dengan metode purposive sampling. Perlunya data kuantitatif dan sumber data sekunder menjadi bahan dari pengumpulan data. Prosedur pengumpulan informasi dilaksanakan dengan metode dokumentasi dan pemeriksaan informasi dengan analisis linear berganda dan dilaksanakan uji F dan uji t. Secara parsial menyatakan struktur modal tidak mempunyai pengaruh oleh ukuran perusahaan dan struktur aktiva .Tetapi variabel ROA, current ratio, dan TATO mempunyai dampak negatif dan signifikan . Secara simultan penelitian membuktikan bahwasanya struktur modal sangat dipengaruhi dari oleh struktur aktiva, ukuran perusahaan, ROA, current ratio, dan TATO

FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY SECTOR Enda Noviyanti Simorangkir; Frans Charles Pardede; Clara Nurcahaya Sitinjak; Geby Putri Abel Hutabarat; Zahwa Ardila; Putri Wahyuni
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

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

The purpose of this study was to determine the factors that influence audit delay in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. The population in this study were 73 companies. The sampling method used purposive sampling method and obtained a sample of 37 companies with observational data of 111 companies. The Independent Variables used are: Company Size, Profitability, Audit Opinion, and Leverage, while the Dependent variable used is Audit Delay. The research data was obtained from the annual financial reports of manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. The analytical method used is a quantitative method by testing the classical assumptions. The results of the study show that company size and leverage have a significant effect on audit delay. While profitability and audit opinion have no significant effect on audit delay. Simultaneously Company Size, Profitability, Audit Opinion, and Leverage have a significant effect on Audit delay in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021.

Analisis Transfer Pricing Determinants Di Masa Pandemi Covid-19: Suatu Studi Untuk Mengidentifikasi Permasalahan Transfer Pricing Di Indonesia Meily Surianti; Asriyati Asriyati; Putri Wahyuni; Jojor Lisbet Sibarani; Susilawati Susilawati
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.12454

This study aims to measure the effect of company size, profitability, leverage and intangible assets practices transfer pricing. This research was conducted at the Indonesia Stock Exchange (IDX), which is a capital market that is still classified as an emerging market. Each capital market has different characteristics, so it is hoped that the results of this research can be used as a model to understand the symptoms or phenomena that occur as a result of Covid 19 to serve as a basis for policy making for regulators and other related parties. The research population is manufacturing sector companies listed on the IDX with an observation period of 2020-2021, namely during the Covid 19 pandemic. The analysis model uses a multiple linear regression model. The results of this study indicate that profitability has an effect on transfer pricing, while company size, leverage and intangible assets have no effect on transfer pricing.

Peran Customer Service Dalam Meningkatkan Pelayanan Kepada Pengunjung Di Desa Pematang Johar Dedy Lazuardi; Putri Wahyuni; Edwin Sugesti Nasution; Vina; Pretty Elfrida Sirait
Jurnal Pengabdian Masyarakat Eka Prasetya Vol 1 No 2 (2022): Jurnal Pengabdian Masyarakat Eka Prasetya
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat STIE Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jpmep.v1i2.273

Desa Pematang Johar merupakan destinasi wisata yang memberikanpanorama alam persawahan yang menjadikan desa wisata alam dan edukasi. Kegiatan Pengabdian pada Masyarakat telah dilakukan oleh Dosen-dosenSTIE Eka Prasetya pada 16 Juli 2022 secara langsung. Adapun tema kegiatan adalah Peran Customer Service dalam Meningkatkan Pelayanan kepada Pengunjung di Desa Pematang Johar. Kegiatan ini berjalan dengan lancar dan keberhasilan kegiatan ini terlihat dengan banyaknya pertanyaan yang diajukan.

Pendampingan Guru-Guru SMA Darussalam dalam mendesain dan menerapkan Pembelajaran berbasis Digital Ihdina Gustina; Putri Wahyuni; Dedy Lazuardi; Muammar Rinaldi; Sri Rezeki; Tina Muhardika Handayani
Jurnal Pengabdian Masyarakat Eka Prasetya Vol 2 No 1: Jurnal Pengabdian Masyarakat Eka Prasetya
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat STIE Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jpmep.v2i1.302

The partners in the Community Partnership Program (PKM) activity plan are the teachers of Darusalam Medan Private High School in Medan Petisah District. Through the results of observations and interviews conducted by the proposing team, several priority problems were found by partners, namely: (1). The lack of knowledge of teachers about innovative learning methods so that learning takes place in a monotonous and boring way for students, (2). Teachers lack the knowledge and skills to develop teaching materials so they only use books from the library which are inadequate in number and quality, (3). Lack of opportunity to take part in free training to be able to develop and update teaching methods in accordance with educational developments in the industrial revolution era 4.0, (4) Schools do not yet have an online learning information system (e-learning), (5) Smartphones and laptops owned by students are only used for social media (Facebook, WhatsApp, Instagram), watching YouTube and playing online games during recess using internet facilities both at school and privately owned even though they should be used for learning. The solutions offered to solve partner problems are: 1). Carry out training on fun learning strategies and innovative learning methods for students in the form of blended learning, 2). Carry out training and assistance in the preparation of teaching materials for teachers, 3). Carry out training and mentoring the use of online learning information systems for teachers, 4). Making an online learning information system) that can be accessed via laptops and Android mobile phones, 5). Conduct user training for students. The approach method in implementing PKM uses education, training, practice, and mentoring methods

Pelatihan Bisnis Online Bagi Pelajar Pondok Pasantren Modern Saifullah an nahdiyah Putri wahyuni; Dedy Lazuardi; Muammar Rinaldi; Bambang Sutejo; Ihdina Gustina
Jurnal Pengabdian Masyarakat Eka Prasetya Vol 2 No 2: Jurnal Pengabdian Masyarakat Eka Prasetya
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat STIE Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jpmep.v2i2.385

During this pandemic, there have been many significant changes, including business. Business during the Covid-19 pandemic has become more or less a challenge and opportunity for business people, including the younger generation (millennial generation). This training provides insight and knowledge about the importance of learning entrepreneurship or business like what many business people do, such as creating new products or adding product variations. During the Covid-19 pandemic, millennials are also required to be digitally literate and creative in business, and not only compete but collaborate

Co-Authors Anton Eka Saputra Asriyati BAMBANG SUTEJO Clara Nurcahaya Sitinjak Dana Novalita Sibuea Dedy Lazuardi Edwin Sugesti Nasution Enda Noviyanti Simorangkir Frans Charles Pardede Geby Putri Abel Hutabarat Ihdina Gustina Jojor Lisbet Sibarani Meily Surianti Muammar Rinaldi Pretty Elfrida Sirait Pretty Elfrida Sirait Putri Sari Silaban Sri Rezeki Susilawati . Tina Muhardika Handayani Vina Vina Vina Zahwa Ardila

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