Articles
<![CDATA[Analysis Of Statement Of Profit And Loss And Statement Of Cash Flows On Operating Cash Flow Ratio On Cv Biru Utama ]]>
<![CDATA[Irma Herliza Rizki]]>;
<![CDATA[Malkit Kaur]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i2.570
<![CDATA[The purpose of this research is to analyze the Income Statement and Cash Flow Statement on the Operating Cash Flow Ratio on Cv Biru Utama. The research method used is quantitative. Data collection technique is to use secondary data. The population and sample in this study were 48 financial statements of CV. Main Blue, using saturated sampling technique. This study uses multiple linear regression analysis which first tested the classical assumption with normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing is done by F test and t test. The results showed that the Cash Flow Statement and the Profit and Loss Statement simultaneously had an effect on cash flow. The income statement has a significant effect on cash flow. The cash flow statement has a significant effect on cash flow]]>
<![CDATA[PENGARUH FIRM SIZE, LIKUIDITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[IRNA TRIANNUR LUBIS]]>;
<![CDATA[ETTY HARYA NINGSI]]>;
<![CDATA[SELVI ARISTANTYA]]>;
<![CDATA[IRMA HERLIZA RIZKI]]>;
<![CDATA[MALKIT KAUR]]>
<![CDATA[ JURNAL ILMIAH SIMANTEK Vol 4 No 2 (2020): JURNAL ILMIAH SIMANTEK ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[The purpose of this study was to determine the effect of Firm Size, Liquidity, Managerial Ownership, on the Dividend Payout Ratio in Banking Companies Listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The research method used is quantitative. Data collection technique is to use secondary data. The sample in this study was 155, using purposive sampling technique. This study uses multiple linear regression analysis which first tested the classical assumption with normality test, multicollinearity test and heteroscedasticity test. Hypothesis test is done by F test, t test and determination test. The results show that Firm Size, Liquidity, Managerial Ownership, have a joint effect on the Dividend Payout Ratio. Firm Size has a significant effect on the Dividend Payout Ratio. Liquidity has a significant effect on the Dividend Payout Ratio. Managerial Ownership has no effect on the Dividend Payout Ratio in Banking Companies Listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period.]]>
<![CDATA[SOSIALISASI PENTINGNYA PENDAFTARAN MEREK BAGI UMKM DI KOTA MEDAN ]]>
<![CDATA[dahlia kusuma dewi]]>;
<![CDATA[amelia alsa]]>;
<![CDATA[Dahris Siregar]]>;
<![CDATA[awaludin awaludin]]>;
<![CDATA[andrio Bukit]]>;
<![CDATA[Muhammad Citra Ramadhan]]>;
<![CDATA[Irma Herliza Rizki]]>;
<![CDATA[alvi syahrin]]>
<![CDATA[ ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 1 No 2 (2022): Juli - Desember 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien ]]>
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DOI: 10.36490/jpmtnd.v1i2.283
<![CDATA[Since the Covid-19 pandemic, many new businesses have sprung up in the community, both in cities and in rural areas. These businesses have sprung up due to the number of people being laid off or being laid off, so many have opened businesses to meet their daily needs. From that business into an MSME. Micro, Small and Medium Enterprises (MSMEs) are businesses owned by individuals or business entities in which business actors produce their own products. These products need legal protection. However, the protection of circulating products is still weak. Therefore, the way people show the identity and uniqueness of the trade products they have, a trademark is created. In order to create a trademark to be better known in the community and avoid trade competition even though the type of product being cultivated is the same. However, there are several problems, namely that the mark must be registered first in order to get legal protection and secondly, the public does not understand where to register the mark and under what conditions. The method of activities carried out is by observation and socialization. The results of this service are known that there are still many people who do not know the importance of registering trademarks for their MSMEs, do not know how to register trademarks for MSMEs.]]>
<![CDATA[Pengenalan Pengetahuan Arsitektur Sejak Dini Bagi Siswa SMP Sekolah Cita Luhur di Kota Medan ]]>
<![CDATA[Fanny Syah Fitri]]>;
<![CDATA[Soraya Masthura Hassan]]>;
<![CDATA[Irma Herliza Rizki]]>;
<![CDATA[Fidyati Fidyati]]>;
<![CDATA[Dela Andriani]]>
<![CDATA[ Jurnal Solusi Masyarakat Dikara Vol 3, No 1 (2023): APRIL 2023 ]]>
Publisher : <![CDATA[Dikara Institute ]]>
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<![CDATA[Estetika, adalah istilah yang sangat tepat untuk memikat masyarakat untuk mengetahui dan memahami pengetahuan arsitektur lebih dalam. Pada acara tahuan Siswa Sekolah Cita Luhur di Kota Medan yang bernama Math and Science digunakan sebagai momentum untuk memperkenalkan pengetahuan arsitektur sejak dini. Hal ini sangat penting untuk dilakukan agar para siswa memiliki referensi kolektif cita-cita yang hendak dituju dimasa depannya. Kegiatan pengabdian pada masyarakat ini sangat unik karena membutuhkan kinerja mental dan pikiran yang harus berpihak kepada mereka. Untuk menuju hal tersebut, kegiatan ini menggunakan metode interaktif visual yang berisikan citra desain 2D dan 3D dalam bentuk virtual, dan tampilan citra desain faktual disajikan dalam bentuk multimedia bergerak seperti video diiringi dengan musik yang menyerukan. Citra desain tersebut dikemas dalam spreadsheet visual secara presentasi setempat dan leaflet sebagai rekaman konten yang dapat siswa miliki. Dampak kembali yang dirasakan setelah menjadi narasumber bahwa terdapat adanya pertanyaan-pertanyaan baik yang bersifat praktis maupun bersifat teoritis dari para siswa. Walau gaya komunikasi mereka hadir dalam bahasa yang sederhana, disana terlihat bahwa kegiatan pengenalan pengetahuan arsitektur secara dini dapat dinilai berhasil dan perlu diperluas karena kinerja karya arsitek dapat diterima dengan mudah di hati dan pikiran mereka hingga menjemput profesi arsitek dimasa depannya.]]>
<![CDATA[Application of tax avoidance and company size in influencing company value in the food and beverage sector ]]>
<![CDATA[Rizki, Irma Herliza]]>;
<![CDATA[Syahputra, Oky]]>;
<![CDATA[Masri, Debi]]>;
<![CDATA[Rinaldi, Muammar]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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DOI: 10.35335/ijafibs.v12i2.289
<![CDATA[Previous research objectives discuss How profitability effective in tax body income, however In this research the author saw tax avoidance effectiveness and size company in influence Company value in the sector manufacture food and Drink. Next research will be refers application mark company in growth economy. The research method uses quantitative data sourced from the Indonesian Stock Exchange (BEI). The population will used In this research there were 26 companies manufacturing sub sector food and beverages listed on the Indonesian Stock Exchange. Retrieval technique sample in this research is a purposive sampling technique. Then analyzed using analysis multiple linear regression, according to terms and conditions statistics. The results of this research are that the variables Tax Avoidance and Company Size have an influence significant on the company's corporate value manufacture subsector food and beverages listed on the Indonesian Stock Exchange means the more tall level debt and legal Company Value treatment will give positive impact​ for investors. This is stated hypothesis third (H3) which states The influence of Tax Avoidance and Company Size on Company Value is accepted.]]>
<![CDATA[Auditor independence and professionalism influence audit quality at public accounting firms in Medan ]]>
<![CDATA[Syahputra, Oky]]>;
<![CDATA[Herliza Rizki, Irma]]>;
<![CDATA[Wahyuni, Putri]]>;
<![CDATA[Parhusip, Arisman]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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DOI: 10.35335/ijafibs.v12i2.301
<![CDATA[The purpose of this study is to determine how much influence the Experience and Ethics of Auditors Against Audit Quality. The research methodology used is quantitative descriptive method, the unit of analysis in this study is Public Accounting Firm Dra. Meilina Pangaribuan MM, Public Accounting Firm Drs Katio & Partners and Public Accountant Firm and Joachim Poltak Lian & Partners as many as 30 auditors. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 auditors. The research method used is the technique of data collection through the distribution of questionnaires conducted regularly based on research objectives. The results showed Independence variable did not affect Quality Audit while Professionalism of Auditor affected Quality Audit at Public Accounting Firm in Medan. F test results show that Independence and Professionalism of Auditor variables affect Audit Quality at Public Accountant Firm in Medan. The results of the coefficient of determination test show that the Quality Audit variable can be explained by the variables of Experience and Ethics of Auditor, while the remaining Quality Audit variables can be explained by other variables not examined in this study such as competence, objectivity, integrity, etc]]>
<![CDATA[Analisis Pajak Penghasilan Badan Pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen ]]>
<![CDATA[Irma Herliza Rizki]]>;
<![CDATA[Oky syahputra]]>
<![CDATA[ Jurnal Manajemen Bisnis Eka Prasetya Vol 9 No 2 (2023): : Edisi September ]]>
Publisher : <![CDATA[LPPM STIE EKA PRASETYA ]]>
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DOI: 10.47663/jmbep.v9i2.317
<![CDATA[This study aims to determine whether profitability has a significant effect on corporate income tax, to find out whether operational costs have a significant effect on corporate income tax and to find out whether profitability and operational costs have a significant effect on corporate income tax on automotive companies and components listed on the Indonesia Stock Exchange in the 2014 -2018 period The population in this study were all automotive companies and components listed on the Indonesia Stock Exchange which numbered 15 companies. By using purposive sampling, we obtained a total sample of 11 companies. The results of the research analysis show that profitability and operational cost has an influence on corporate income tax on automotive companies and components listed on the Indonesia Stock Exchange in the 2014-2018 period. F test shows that profitability and operational cost has an influence on corporate income tax on automotive companies and components listed on the Indonesia Stock Exchange in the 2014-2018 period. The result of determination coefficient (R Square) shows that corporate income tax can be explained by profitability and operational cost. As of the remaining can be explained by other variable which is not included on this research such as liquidity, leverage and earnings per share.]]>
<![CDATA[Analisis Sanksi Perpajakan Dan Pengetahuan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Pada PT. SIP Inti Palapa Logistik ]]>
<![CDATA[Oky Syahputra]]>;
<![CDATA[Irma Herliza Rizki]]>
<![CDATA[ Jurnal Manajemen Bisnis Eka Prasetya Vol 9 No 2 (2023): : Edisi September ]]>
Publisher : <![CDATA[LPPM STIE EKA PRASETYA ]]>
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DOI: 10.47663/jmbep.v9i2.323
<![CDATA[This study aims to determine the effect of Knowledge of Taxation Regulations and Tax Sanctions toward Taxpayer Compliance in PT. SIP Inti Palapa Logistik. The population in this study are employees in PT. SIP Inti Palapa Logistik. Samples taken as many as 50 respondents by using purposive sampling. Result of research partially indicate that Knowledge of Taxation Regulations has effect and significantly to Taxpayer Compliance in PT. SIP Inti Palapa Logistik.. Results of research partially indicate that Tax Sanctions has effect and significantly to Taxpayer Compliance in PT. SIP Inti Palapa Logistik. Results of simultaneously the Knowledge of Taxation Regulations and Tax Sanctions has effect and significantly to Taxpayer Compliance in PT. SIP Inti Palapa Logistik. The results of the coefficient of determination test show that the Taxpayer Compliance variable can be explained by the variables of Knowledge of Taxation Regulations and Tax Sanctions, while the remaining by other variables not examined in this study such as Tax Administration System, Tax Service Quality, Tax Audit Quality, Tax Rates and Taxpayer Behavior.]]>
<![CDATA[The Impact of Tax Audits on the Quality of Financial Reporting of Corporate Taxpayers in Indonesia ]]>
<![CDATA[Irma Herliza Rizki]]>;
<![CDATA[Mela Novita Rizki]]>
<![CDATA[ Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): Edisi December ]]>
Publisher : <![CDATA[Outline Publisher ]]>
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DOI: 10.61730/ojma.v3i2.307
<![CDATA[This study aims to analyze the effect of tax audits on the quality of financial reporting of corporate taxpayers in Indonesia. Tax audits are a strategic instrument used by tax authorities to improve taxpayer compliance, especially in terms of preparing financial reports. In the digital era, tax audits have been supported by information technology that facilitates data monitoring and validation. This study uses a quantitative approach with a survey method on corporate taxpayers in various industrial sectors. Data were analyzed using a linear regression model to measure the relationship between the intensity of tax audits and the quality of financial reporting. The results of the study indicate that tax audits have a significant positive effect on the quality of financial reporting. Corporate taxpayers who frequently undergo audits tend to present more accurate financial reports and in accordance with accounting standards, due to the pressure to avoid potential sanctions. In addition, the use of digital technology in tax audits strengthens this relationship by increasing the transparency and efficiency of the audit process. However, this study also identifies challenges, such as the limited number of tax auditors and the complexity of financial reports, which can hinder the effectiveness of audits.]]>
<![CDATA[The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era ]]>
<![CDATA[Mela Novita Rizki]]>;
<![CDATA[Irma Herliza Rizki]]>
<![CDATA[ Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): Edisi December ]]>
Publisher : <![CDATA[Outline Publisher ]]>
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DOI: 10.61730/ojma.v3i2.308
<![CDATA[The digital era has brought about major changes in the tax administration system, creating challenges as well as opportunities for corporate taxpayers (WP Badan) to improve their compliance. This study aims to analyze the role of tax consultants in supporting the improvement of taxpayer compliance in the midst of digital transformation. The method used in this study involves a qualitative approach with descriptive analysis based on related literature and empirical studies. The results of the study indicate that tax consultants have significant contributions in several main aspects. First, tax consultants act as educational agents who help corporate taxpayers understand tax obligations and the latest regulations, including the use of digital technology such as e-Filing, e-Billing, and e-Invoices. Second, tax consultants provide technical assistance to minimize administrative errors and support the efficiency of tax reporting and payment. Third, tax planning prepared by tax consultants helps corporate taxpayers optimize tax obligations while taking advantage of available tax incentives. Digital transformation in the tax system strengthens the role of tax consultants by providing tools and technologies that simplify the process of tax reporting and management. However, this study also found several challenges faced by tax consultants, including limited resources and adaptation to rapid changes in technology and regulations.]]>
