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All Journal Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK Jurnal Manajemen Bisnis Eka Prasetya Studi Ilmu Manajemen dan Organisasi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Applied Finance and Business Studies Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Outline Journal of Management and Accounting International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Solusi Masyarakat Dikara
Irma Herliza Rizki
Program Studi Akuntansi, Universitas Battuta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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E-Commerce dan Pengetahuan Kewirausahaan dalam Meningkatkan Minat Berbisnis Masyarakat Ligkungan XX Tanjung Mulia Sutejo, Bambang; Rizki, Irma Herliza; Handayani, Tina Muhardika; Rinaldi, Muammar
Studi Ilmu Manajemen dan Organisasi Vol. 5 No. 2 (2024): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v5i2.3584

Abstract

Purpose: The research aims to examine the impact of E-Commerce and Entrepreneurial Knowledge in increasing Business Interest among the community of Environment XX, Tanjung Mulia.Methodology: This study uses a descriptive quantitative method with numerical data. Primary data is collected via questionnaires distributed to residents of Environment XX, Tanjung Mulia, while secondary data is sourced from relevant literature and existing data.Results: The results of the multiple linear regression analysis show that improvements in E-Commerce and Entrepreneurial Knowledge will increase Entrepreneurial Interest. E-Commerce, in particular, has a positive and significant impact on Entrepreneurial Interest in the community of Environment XX, Tanjung Mulia, Medan. Similarly, Entrepreneurial Knowledge also has a positive and significant effect on Entrepreneurial Interest in the same area.Conclusions: Any improvement in E-Commerce and Entrepreneurial Knowledge will increase entrepreneurial interest. Both E-Commerce and Entrepreneurial Knowledge have a positive and significant partial impact on entrepreneurial interest in the community of Environment XX, Tanjung Mulia, Medan, and together they also have a positive and significant effect.Limitations: A limitation of this research is the lack of respondent diversity, as the sample was taken only from the XX Tanjung Mulia Medan community. Future research could explore other variables influencing Entrepreneurial Interest, such as business capital, family, and social support.Contribution: This research provides empirical evidence that E-Commerce is not only a technological tool, but also a factor that encourages the growth of interest in entrepreneurship in society.
The Impact of Tax Audits on the Quality of Financial Reporting of Corporate Taxpayers in Indonesia Irma Herliza Rizki; Mela Novita Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.307

Abstract

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.
The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era Mela Novita Rizki; Irma Herliza Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.308

Abstract

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.
PROMOTING SOCIAL WELFARE FOR SMES: A CASE STUDY IN MEDAN TEMBUNG Dedy Lazuardi; Ihdina Gustina; Muammar Rinaldi; Irma Herliza Rizki
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i1.3148

Abstract

This study evaluates the economic welfare of respondents in the Medan Tembung region with a focus on poverty levels and their implications for the economic conditions. The research analyzes factors such as the number of dependents, monthly income, access to basic services, and market conditions to understand their impact. The findings indicate that the number of dependents and monthly income significantly affect respondents' financial stability, with those having higher dependents and lower income experiencing greater economic pressure. The balance between income and expenditure is also a concern, with many respondents facing financial deficits. Access to basic services such as health insurance (BPJS) and education plays a crucial role in maintaining financial stability, although some respondents still lack full access to these services. Market instability, especially rising prices of essential goods, directly impacts respondents' economic conditions. Protecting price stability is key to safeguarding community welfare. Appropriate policy measures are needed to enhance economic welfare in Medan Tembung, including the development of financial education programs and price stabilization policies. This research provides a deep understanding of the economic challenges faced by respondents in this area and highlights the need for effective policy interventions to improve welfare and reduce economic disparities.
Optimization of taxes and firm value: a study on tax avoidance in the food and beverage sector from the akman perspective Irma Herliza Rizki; Mela Novita Rizki; Tina Muhardika Handayani; Muammar Rinaldi
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.390

Abstract

The purpose of this study is to examine the effectiveness of tax avoidance and company size in influencing firm value in the food and beverage manufacturing sector. Furthermore, the study also highlights the relevance of firm value as a contributor to broader economic growth. The research adopts a quantitative approach using secondary data collected from the Indonesia Stock Exchange (IDX). The study population consists of 26 manufacturing companies in the food and beverage subsector listed on the IDX between 2018 and 2022, with a purposive sampling method used to determine the final sample. Data were analyzed using multiple linear regression analysis, adhering to relevant statistical procedures. The findings show that both tax avoidance practices and the size of the company have a positive and significant influence on firm value. This indicates that effective tax planning, when managed responsibly, can contribute to increasing the value of a company. Additionally, larger firms with greater assets and operational scale tend to have stronger market valuations. The study underscores the importance of aligning accounting and management perspectives to optimize financial strategies that enhance firm value, particularly in the context of Indonesia's growing food and beverage industry.
THE EFFECT OF CAPITAL STRUCTURE AND LIQUIDITY ON PROFITABILITY IN COMPANIES PT. BINA MITRA ARTANAMI PERIOD 2019-2023 Yusnaini; Oky Syahputra; Irma Herliza Rizki
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1271

Abstract

This research aims to determine and analyze the influence of capital structure and liquidity on profitability in PT. Bina Mitra Artanami. This type of research uses quantitative research. The research sample is PT. Bina Mitra Artanami with 60 data. The data analysis method uses multiple linear regression analysis. Based on the results of the t hypothesis test, it can be concluded that capital structure has a significant effect on profitability and liquidity has a significant effect on profitability. Based on the results of the F hypothesis test, it can be concluded that simultaneously/together capital structure and liquidity have a significant effect on the profitability of PT. Bina Mitra Artanami. Based on analysis of the coefficient of determination, the value of the coefficient of determination or Adjusted R-Square is 0.337 or 33.7% of capital structure and liquidity influence profitability, while 66.3% is the influence of other variables not included in this research.
Co-Authors alvi syahrin amelia alsa andrio Bukit Awaludin awaludin Bambang Sutejo, Bambang dahlia kusuma dewi Debi Masri, Debi Dedy Lazuardi Dela Andriani Etty Harya Ningsi Fanny Syah Fitri Fidyati Fidyati HANDAYANI, TINA MUHARDIKA Ihdina Gustina IRNA TRIANNUR LUBIS MALKIT KAUR Malkit Kaur Mela Novita Rizki Muammar Rinaldi Muhammad Citra Ramadhan Oky syahputra PARHUSIP, ARISMAN PUTRI WAHYUNI Selvi Aristantya Soraya Masthura Hassan SYAHPUTRA, OKY Tina Muhardika Handayani Yusnaini