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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 Outline Journal of Community Development International Journal for Advanced Research
Irma Herliza Rizki
Program Studi Akuntansi, Universitas Battuta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology 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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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.
Pengenalan Pengetahuan Arsitektur Sejak Dini Bagi Siswa SMP Sekolah Cita Luhur di Kota Medan Fitri, Fanny Syah; Hassan, Soraya Masthura; Rizki, Irma Herliza; Fidyati, Fidyati; Andriani, Dela
Jurnal Solusi Masyarakat Dikara Vol 3, No 1 (2023): APRIL 2023
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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

Abstract

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.
Legal Assistance for the Community in Drafting Legally Valid Deeds and Agreements salim; Junaidi Lubis; Irma Herliza Rizki; Juliya Maria
Outline Journal of Community Development Vol. 2 No. 1: July 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/b9cq1g78

Abstract

This activity uses a qualitative approach with empirical studies to analyze the problems faced by the community in preparing deeds and agreements and to evaluate the effectiveness of the legal assistance program provided. Data were collected through interviews, observations, and documentation studies. The results of the study indicate that the majority of the community has a limited understanding of the requirements for the validity of an agreement and the differences between authentic deeds and private deeds. Legal assistance carried out through education and consultation has been proven to increase community understanding and change the pattern of preparing agreements to be more in accordance with legal provisions. However, challenges such as limited legal personnel and access to services are still major obstacles. To increase the effectiveness of this program, it is recommended to establish a community-based legal service center and utilize digital technology for legal consultations. Thus, it is hoped that legal assistance can increase public awareness and access to better quality legal services.
Implementation of an Effective Daily Activity Schedule to Improve Student Time Management Lambok Manurung; Amril; Irma Herliza Rizki; Nur Yasmin
International Journal of Advanced Research Vol. 1 No. 1: June 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/cv5bp910

Abstract

Optimizing time management is an important aspect in the lives of students in Islamic boarding schools, where good time management can improve the quality of learning, worship, and student welfare. This service aims to improve students' time management through the implementation of an effective daily activity schedule. Through initial observations, it was found that many students had difficulty in managing their time in a structured manner. Therefore, this activity involved compiling a daily activity schedule that included time for studying, worship, rest, and social activities. The implementation of the schedule was carried out for one month and was evaluated through interviews and observations. The results showed that students felt more disciplined, organized, and had more optimal time to study and rest. However, several improvements related to the duration of rest and flexibility of study time still need to be made. Overall, the implementation of a daily activity schedule has proven effective in helping students optimize their time management in Islamic boarding schools.
Factors that influence the Competence and Productivity of Islamic Boarding School Educators and Employees Afiqah Hasbullah; Irma Herliza Rizki; Putri Mauliza
International Journal of Advanced Research Vol. 1 No. 1: June 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/zg0ee264

Abstract

This community service activity aims to improve the competence and productivity of teachers and employees of Islamic boarding schools through mentoring in Human Resources (HR) management. In this activity, an initial assessment was carried out to identify development needs, followed by training in technical skills, time management, and the use of technology in learning. Mentoring also includes coaching and mentoring sessions to strengthen managerial skills and increase motivation and job satisfaction. The results of this activity showed a significant increase in teaching competence, classroom management, and use of technology. In addition, the work productivity of participants also increased, reflected in increased time efficiency and quality of work. Participants' job satisfaction increased, which contributed to the creation of a more positive work environment. Overall, this mentoring succeeded in providing a positive impact on teachers and employees of Islamic boarding schools in improving the quality of work and management of Islamic boarding schools, as well as supporting the achievement of goals.
Analysis of the Influence of Organizational Management and Student Leadership in Increasing the Independence of Islamic Boarding Schools Irma Herliza Rizki; Putri Mauliza; Muammar Rinaldi; Emmy Ermina
International Journal of Advanced Research Vol. 1 No. 1: June 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/54a48e11

Abstract

The Organizational Management and Leadership Workshop for Students to Improve the Independence of Islamic Boarding Schools aims to improve the managerial and leadership skills of students in managing Islamic boarding schools. Through various methods such as simulations, group discussions, and role plays, workshop participants gain a deeper understanding of financial management, activity planning, and efficient and effective decision-making. In addition, participants are also trained in communication, team collaboration, and the preparation of action plans to improve the independence of Islamic boarding schools, especially in terms of economy. This activity also emphasizes the importance of the active role of students in every decision-making process and management of Islamic boarding schools. Although challenges in implementing the material still exist, especially related to changes in the organizational culture of more traditional Islamic boarding schools, this workshop provides a strong foundation for the development of more independent Islamic boarding schools. To ensure sustainability, continued mentoring and collaboration with external parties such as the business world and government are needed. Overall, this workshop helps create skilled Islamic boarding school leaders, not only in the fields of religion and education, but also in professional management and leadership.
Co-Authors Afiqah Hasbullah alvi syahrin amelia alsa Amril Andi Andriani, Dela andrio Bukit arif Atika Aini Nasution Awaludin awaludin Azman Bambang Sutejo, Bambang Chairus Suriyat Chairus Suryati dahlia kusuma dewi Debi Masri, Debi Dedy Lazuardi Emmy Ermina Etty Harya Ningsi Fidyati, Fidyati Fitri, Fanny Syah HANDAYANI, TINA MUHARDIKA Hassan, Soraya Masthura Henny Purnama Dewi Ihdina Gustina IRNA TRIANNUR LUBIS Juliya Maria Junaidi Lubis Lambok Manurung MALKIT KAUR Malkit Kaur Mela Novita Rizki Muammar Rinaldi Muhammad Citra Ramadhan Muhammad Salim Fauzi Nur Yasmin Oky syahputra PARHUSIP, ARISMAN Putri Mauliza PUTRI WAHYUNI Randeska Manullang Salim Saragih, Lenti Susanna Sattar Rasul Selvi Aristantya SYAHPUTRA, OKY Tina Muhardika Handayani Yusnaini Zahara Meutia Zalukhu, Febius