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All Journal AKUNTABILITAS Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Edunomika (JIE) Pelita Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah The International Conference on Education, Social Sciences and Technology (ICESST) Management and Sustainability Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi Dan Bisnis Harmoni Economics: International Journal of Economics and Accounting Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Nasution, Abdillah Arif
Accounting Departement, Universitas Sumatera Utara, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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THE EFFECT OF FINANCIAL DISTRESS, LEVERAGE AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE Wibisono; Erlina; Abdillah Arif Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze and determine the effect of Financial Distress, Leverage, and Capital Intensity on Tax Avoidance with Firm Size as a moderating variable in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2024. This research uses a quantitative research method. The population in this study consists of all property and real estate companies listed on the Indonesia Stock Exchange, totaling 92 companies. The sample in this study comprises 18 companies with 108 observations during the research period. The data used are secondary, obtained from published company financial statements. Data collection was conducted through a documentation study. The data analysis methods used include descriptive statistics, panel data regression analysis, classical assumption tests, coefficient of determination (R²), partial significance tests (t-tests), and Moderated Regression Analysis (MRA) using Eviews software. The results of this study indicate that Financial Distress has no significant effect on Tax Avoidance; Leverage has no significant effect on Tax Avoidance; and Capital Intensity has a positive and significant effect on Tax Avoidance. Firm size does not moderate the effect of financial distress on tax avoidance. However, firm size does not moderate the effect of leverage and capital intensity on tax avoidance.
ANALYSIS OF THE EFFECT OF TAX AVOIDANCE AND TAX RISK ON FIRM VALUE WITH INDEPENDENCE COMMISSIONERS AS A MODERATING VARIABLE IN BASIC AND CHEMICAL INDUSTRY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2022 Loist Villi Darmawan; Abdillah Arif Nasution; Sirojuzilam Hasyim
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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Abstract

This study aims to empirically examine and analyze the effect of tax avoidance and tax risk on firm value with independent commissioners as a moderating variable in basic and chemical industry companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022, based on shareholder theory. This research was conducted using descriptive statistical methods with the assistance of Eviews 12, where the sampling technique employed purposive sampling. The panel data regression method was applied to test the hypothesis, while Moderated Regression Analysis (MRA) was used to determine whether the moderating variable strengthens or weakens the relationship between the independent variables and the dependent variable. A total of 35 companies were selected as the research sample. The result of the outlier test indicated that the remaining sample used in the analysis consisted of 122 observations. The results of the study indicate that the tax avoidance variable has a negative and significant effect on firm value. The tax risk variable has a negative but not significant effect on firm value. Independent commissioners are able to strengthen the negative effect of tax avoidance on firm value. However, independent commissioners are not able to significantly strengthen the negative effect of tax risk on firm value.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Gaya Hidup, Dan Financial Technology Terhadap Perilaku Keuangan Pegawai PT. X di SUMUT Abdillah Arif Nasution; Muhammad Rijal Balatif
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2428

Abstract

This research aims to analyze the influence of financial literacy, financial inclusion, lifestyle, income and financial technology on the financial behavior of PT X. This research is associative research and the type of data used is quantitative data. The population in this study was 178 people who were employees of PT. X with a sampling technique using purposive sampling. The data analysis techniques used are descriptive statistical analysis and multiple linear regression. The results of this research show that financial literacy, financial inclusion, lifestyle, income and financial technology simultaneously have a significant influence on the financial behavior of PT X. Partially, financial literacy has a positive and insignificant effect on the financial behavior of PT X, financial inclusion has a positive and significant effect on the financial behavior of PT X, lifestyle has a positive and significant effect on the financial behavior of PT X, income has a positive and insignificant effect on the financial behavior of PT X, financial technology has a positive and insignificant effect on the financial behavior of PT X. The most dominant influence on financial behavior is financial inclusion.
Keberhasilan Coretax pada Wajib Pajak Orang Pribadi: Analisis Model DeLone & McLean Sambas Ade Kesuma; Evita Christina Zeffanya P; Abdillah Arif Nasution; Taufik Akbar Parluhutan
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2838

Abstract

Penelitian ini bertujuan untuk mengevaluasi keberhasilan coretax pada wajib pajak orang pribadi di KPP Pratama Medan Petisah. Dimensi yang diteliti meliputi information quality, system quality, service quality, user satisfaction, dan net benefits. Penelitian ini menggunakan pendekatan survei dengan desain cross sectional. Adapun populasi penelitian ini, yaitu seluruh wajib pajak orang pribadi di KPP Pratama Medan Petisah dengan teknik pengambilan sampel yang digunakan yakni cluster proportional sampling. Pada penelitian ini, data dianalisis dengan metode Partial Least Squares Structural Equation Model (PLS-SEM). Hasil penelitian ini menunjukkan bahwa system quality dan service quality berpengaruh positif dan signifikan terhadap user satisfaction. Sebaliknya, information quality tidak berpengaruh signifikan terhadap user satisfaction. Kemudian, hasil penelitian ini menunjukkan user satisfaction berpengaruh positif dan signifikan terhadap net benefits. Temuan ini menunjukkan bahwa kualitas sistem dan kualitas layanan menjadi perhatian utama dalam meningkatkan kepuasan wajib pajak terhadap coretax yang kemudian merefleksikan manfaat yang dirasakan dari penggunaannya.
Improving the Local Economy of the Community Thru Land Utilization for Livestock Farming Abdillah Arif Nasution; Aulia Arif Nasution
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 11 No. 1 (2026): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v11i1.24089

Abstract

Halaban Village, located in Besitang District, Langkat Regency, has great potential in the agricultural and livestock sectors, but still faces various challenges in developing sustainable livestock businesses. The main problems faced by the community are limited capital, low managerial skills, and dependence on wage labor. The community service program by the University of North Sumatra (USU) aims to improve the local economy by empowering communities in the field of animal husbandry. The approach used includes managerial training, providing capital in the form of breeding stock and developing livestock business infrastructure, as well as ongoing mentoring to strengthen entrepreneurial skills. The results of this program show an improvement in the community's ability to manage livestock businesses and financial records, as well as significant social changes, such as an increase in collective work spirit. Nevertheless, there are still challenges in managerial consistency and the division of tasks among members. This program is expected to strengthen the economic independence of the people of Halaban Village and serve as a model for community empowerment based on agribusiness that can be applied in other villages.
Pengaruh Kualitas Sumber Daya Manusia, Sistem Pengendalian Internal, dan Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (Sakti) Terhadap Penyerapan Anggaran dengan Komitmen Organisasi Sebagai Variabel Moderasi pada Organisasi Perangkat Daerah (OPD Verawaty Purba; Erlina Erlina; Abdillah Arif Nasution
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i8.12702

Abstract

Low budget absorption is an important problem that must be faced by various regions in Indonesia, both at the provincial and district/municipality levels. This is caused by several factors ranging from complex bureaucracy, lack of coordination between agencies, limited human resource capacity, inadequate planning, internal control systems, minimal human resource capacity in the use of information technology and low organizational commitment so that this study aims to examine the effect of human resource quality, internal control systems and SAKTI implementation on budget absorption with organizational commitment as a moderating variable in the Regional Apparatus Organization (OPD) of Binjai City. This study uses an empirical (quantitative) approach with a data collection method by survey through an online questionnaire via Google Form. The population in the study includes all employees working in the Regional Apparatus Organization (OPD) of Binjai City, the research sample amounted to 221 respondents selected using purposive sampling techniques, namely samples selected based on certain criteria, in this study the sample was selected who worked in regional financial management. The research data were analyzed and tested using statistical methods including descriptive statistics, classical assumption testing and PLS-SEM analysis, testing was carried out with the help of SPSS and SmartPLS software. The results of the study indicate that human resource quality and SAKTI implementation have a positive and significant effect on budget absorption in Regional Apparatus Organizations (OPD) in Binjai City. The Internal Control System does not significantly influence budget absorption in Regional Apparatus Organizations (OPD) in Binjai City, and Organizational Commitment cannot moderate the effects of human resource quality, internal control systems, and SAKTI implementation on budget absorption in Regional Apparatus Organizations (OPD) in Binjai City.
Apakah Likuiditas dan Leverage Masih Penting? Penilaian Kembali Terhadap Pertumbuhan Laba di Perusahaan Telekomunikasi Indonesia Abdillah Arif Nasution; Muhammad Rijal Balatif
Jesya Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2545

Abstract

Penelitian ini mengkaji faktor rasio keuangan yang memengaruhi pertumbuhan laba pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia periode 2019–2023, mengingat adanya fluktuasi pertumbuhan laba pada beberapa emiten selama periode tersebut. Meskipun Current Ratio (CR) dan Debt to Equity Ratio (DER) sering digunakan untuk menilai kinerja keuangan, temuan studi terdahulu masih tidak konsisten terkait pengaruh Current Ratio dan Debt to Equity Ratio terhadap pertumbuhan laba, sehingga diperlukan pengujian empiris pada konteks subsektor telekomunikasi di Indonesia. Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Current Ratio, dan Debt to Equity Ratio, Terhadap Pertumbuhan Laba Pada Perusahaan Sub Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia. Penelitian ini merupakan penelitian asosiatif. Data yang digunakan adalah data sekunDebt to Equity Ratio. Metode analisis data yang digunakan adalah regresi linier berganda data panel. Populasi dalam penelitian ini adalah seluruh perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia berjumlah 22 perusahaan. Sampel penelitian ini adalah 18 perusahaan dengan teknik purposive sampling. Hasil penelitian menunjukkan bahwa Current Ratio berpengaruh negatif namun tidak signifikan terhadap pertumbuhan laba, sedangkan Debt to Equity Ratio berpengaruh positif dan signifikan terhadap pertumbuhan laba. Temuan ini mengindikasikan bahwa, pada konteks subsektor telekomunikasi, struktur pendanaan (leverage) lebih berperan dalam mendorong pertumbuhan laba dibandingkan kemampuan likuiditas jangka pendek. Kontribusi penelitian ini adalah memberikan bukti empiris yang memperjelas ketidakkonsistenan hasil studi sebelumnya serta memperkuat pemahaman mengenai relevansi Debt to Equity Ratio sebagai indikator pertumbuhan laba pada subsektor telekomunikasi. Implikasinya, manajemen perlu mengoptimalkan kebijakan struktur modal dan pengelolaan utang secara produktif untuk meningkatkan pertumbuhan laba, sementara investor dapat menjadikan Debt to Equity Ratio sebagai indikator penting dalam menilai prospek pertumbuhan laba, dengan mempertimbangkan bahwa Current Ratio tidak dapat dijadikan prediktor utama pada periode pengamatan ini.
THE EFFECT OF LOCAL ORIGINAL REVENUE (PAD) AND TRANSFER FUNDS ON REGIONAL EXPENDITURE: A FLYPAPER EFFECT ANALYSIS OF REGENCY/CITY IN NORTH SUMATERA PROVINCE Juliana Siahaan; Abdillah Arif Nasution; Ibnu Austrindanney Sina Azhar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

Fiscal decentralization grants regional governments greater authority to manage their own revenues and expenditures, yet many local governments in Indonesia remain heavily dependent on central government transfers rather than own-source revenue (PAD). This dependency raises the possibility of a flypaper effect, a condition in which regional expenditure responds more strongly to transfer funds than to PAD. This study examines the influence of PAD and transfer funds on capital expenditure and routine expenditure, and tests for the presence of a flypaper effect, among regency and municipal governments in North Sumatra Province. Using an explanatory quantitative approach, the study analyzes panel data from 33 regencies and cities over the 2019–2024 period (198 observations), drawn from official BPS and DJPK publications, with gross regional domestic product and population included as control variables. Panel regression results show that both PAD and transfer funds have a positive and significant effect on capital expenditure and on routine expenditure. In both expenditure models, however, the coefficient of transfer funds exceeds that of PAD, indicating that regional expenditure is more responsive to central transfers than to locally generated revenue. The findings confirm the presence of a flypaper effect among North Sumatra's regency and city governments and underscore the need to strengthen local revenue mobilization to support genuine fiscal independence.
Pengaruh Fraud Pentagon Theory dalam Mendeteksi Financial Statement Fraud pada Perusahaan BUMN Tahun 2020-2024 Reffi Zahara Anggraini; Abdillah Arif Nasution; Risanty; Yuni Lestari Br Sitepu
Surplus: Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli-Desember 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v5i1.2560

Abstract

Kecurangan laporan keuangan (financial statement fraud) masih menjadi permasalahan penting pada perusahaan Badan Usaha Milik Negara (BUMN) karena dapat menurunkan kredibilitas informasi keuangan, merugikan pemangku kepentingan, serta mengurangi kepercayaan publik. Penelitian ini bertujuan untuk menganalisis pengaruh elemen Fraud Pentagon Theory yang terdiri atas pressure, opportunity, rationalization, capability, dan arrogance dalam mendeteksi financial statement fraud pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal dan data sekunder yang bersumber dari laporan keuangan serta laporan tahunan perusahaan. Teknik pengambilan sampel menggunakan sampel jenuh dengan melibatkan 30 perusahaan selama lima tahun pengamatan sehingga diperoleh 150 observasi. Financial statement fraud diukur menggunakan F-Score, sedangkan data dianalisis dengan regresi data panel menggunakan EViews 12. Hasil pemilihan model menunjukkan bahwa Random Effect Model merupakan model yang paling sesuai. Hasil penelitian menunjukkan bahwa secara simultan pressure, opportunity, rationalization, capability, dan arrogance berpengaruh signifikan terhadap financial statement fraud. Secara parsial, pressure dan opportunity berpengaruh positif dan signifikan, sedangkan rationalization, capability, dan arrogance tidak berpengaruh signifikan. Nilai Adjusted R-squared sebesar 0,690640 menunjukkan bahwa model mampu menjelaskan 69,06% variasi financial statement fraud. Temuan ini menegaskan bahwa tekanan pencapaian kinerja keuangan dan peluang manipulasi menjadi faktor yang lebih relevan dalam mendeteksi risiko kecurangan laporan keuangan pada perusahaan BUMN, sehingga penguatan pengendalian internal dan pengawasan terhadap pencapaian target keuangan serta akun yang rentan dimanipulasi perlu menjadi perhatian utama.
THE EFFECT OF HUMAN RESOURCE QUALITY, INTERNAL CONTROL SYSTEMS, AND ORGANIZATIONAL CULTURE ON TREASURERS' PERFORMANCE WITH MOTIVATION AS A MODERATING VARIABLE AT THE EDUCATION OFFICE OF NORTH SUMATRA PROVINCE Sarah Ainun Mardiah Ritonga; Iskandar Muda; Abdillah Arif Nasution
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study examines the influence of Human Resource Quality (HRQ), Internal Control System (ICS), and Organizational Culture (OC) on Treasurer Performance (TP) in the Department of Education, North Sumatra Province, Indonesia, with Motivation (M) as a moderating variable. Grounded in Stewardship Theory, Human Resource Theory, and Herzberg's Two-Factor Theory of Motivation, this quantitative research employed Structural Equation Modeling (SEM) using IBM AMOS 29 on a sample of 188 government treasurers (bendahara) selected through simple random sampling from a population of 376 financial officers in public senior and vocational high schools (SMA/SMK). The novelty of this research lies in the development of an integrative model testing the simultaneous effects of these three organizational predictors with Motivation as a moderator, specifically within the regional education sector a context largely underexplored in the existing Indonesian public financial management literature. Results reveal that HRQ (β = 0.346; C.R. = 2.807; p = 0.005), OC (β = 0.212; C.R. = 2.376; p = 0.018), and Motivation (β = 0.238; C.R. = 2.086; p = 0.037) each exert a positive and significant direct effect on Treasurer Performance, while ICS failed to demonstrate statistical significance (β = 0.200; C.R. = 1.722; p = 0.085). Moderated Regression Analysis (MRA) results indicate that Motivation does not significantly moderate any predictor–performance relationship (p > 0.05 for all interaction terms). The model explains 62.9% of the variance in Treasurer Performance (R² = 0.629). These findings underscore the primacy of human capital investment, accountability culture, and intrinsic motivation in strengthening public financial governance at the local government level in Indonesia.
Co-Authors Aldri Frinaldi Asen Susanto Aulia Arif Nasution Azmi, Zul Daniel Simanjuntak Erlina Erlina Erlina Evita Christina Zeffanya P Gracelin Nonifati Hulu Haeril Haeril Harahap, Darwis Heppi Syofya, Heppi Ibnu Austrindanney Sina Azhar Iskandar Muda Iskandar Muda Damanik Juliana Siahaan Juwita Agustrisna Loist Villi Darmawan May Hana Bilqis, May Hana Mimma Maripatul Uula Muhammad Husni Mubarok Muhammad Rijal Balatif Muhammad Rijal Balatif Mustia Ismail Namira Mudrikah Rahmadhina Narumondang Bulan Siregar Reffi Zahara Anggraini Rina Br. Bukit Risanty Rizal R. Manullang Sambas Ade Kesuma Sambas Ade Kesuma Sarah Ainun Mardiah Ritonga Sirojuzilam Hasyim Situmeang, Chandra Taufik Akbar Parluhutan Verawaty Purba Wardayani wardayani Wibisono Widyawati Pangestu Yuni Lestari Br Sitepu