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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Niagawan Enrichment : Journal of Management Jurnal Minfo Polgan (JMP)
Anton Eka Saputra
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Computer Science & IT Economics, Econometrics & Finance Education Library & Information Science Mathematics Social Sciences Other

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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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1029.192 KB) | DOI: 10.35335/enrichment.v12i2.454

Abstract

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.
ANALISIS PERTUMBUHAN PENJUALAN DAN DEBT TO EQUITY RASIO TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUBSEKTOR PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA Anton Eka Saputra; Yonson Pane; Muammar Rinaldi
Niagawan Vol 11, No 3 (2022): NIAGAWAN VOL 11 NO 3 NOVEMBER 2022
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v11i3.35694

Abstract

This study aims to examine the effect of Sales Growth and Debt to Equity Ratio on Tax Avoidance in the Trade Sector. The population used in this study are large trading sub-sector companies on the Indonesia Stock Exchange for the period 2015 - 2019 totaling 40 companies. This study used a purposive sampling technique which was analyzed using linear regression. The results of the analysis provide evidence that Sales Growth and Debt to Equity Ratio have an effect on Tax Avoidance in Big Trading Subsector companies listed on the Indonesian stock exchange either partially or simultaneously.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Pemanfaatan Teknologi Informasi Terhadap Kinerja Operasional UMKM Selfina Erawati; Fenny Afrida; Johnny Chandra; Anton Eka Saputra; Fery Wahyudi
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16097

Abstract

This study aims to analyze the effect of accounting information systems and the utilization of information technology, both simultaneously and partially, on the operational performance of mobile coffee shop MSMEs in Medan. This research employs a quantitative approach using primary data collected through questionnaires distributed to 65 respondents who are mobile coffee shop MSME actors in Medan, selected using purposive sampling. The data analysis method used is multiple linear regression with the model: Operational performance = 2.041 + 0.493 Accounting Information Systems + 0.807 Utilization of Information Technology + e. The results show that partially, accounting information systems have a positive and significant effect on operational performance, as indicated by a significance value of < 0.05 and a t-value greater than the t-table, and the utilization of information technology also has a positive and significant effect on operational performance with a significance value of < 0.05 and a t-value greater than the t-table. Simultaneously, both variables have a significant effect on operational performance, as evidenced by an F-value of 1617.899 with a significance level of < 0.05. The coefficient of determination (R²) of 0.981 indicates that 98.1% of the variation in operational performance can be explained by these variables, while the remaining 1.9% is influenced by other factors outside the research model.
Co-Authors Fenny Afrida Fery Wahyudi Johnny Chandra Muammar Rinaldi Putri Wahyuni Selfina Erawati Yonson Pane