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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Pajak dan Bisnis (Journal of Tax and Business) Studi Akuntansi, Keuangan, dan Manajemen Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Sinergi: Jurnal Pengabdian Kepada Masyarakat JURNAL SATYA MANDIRI MANAJEMEN DAN BISNIS Jurnal Ilmiah Universitas Satya Negara Indonesia
Tagor Darius Sidauruk
Universitas Satya Negara Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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PENGARUH SISTEM INFORMASI AKUNTANSI DAN MOTIVASI TERHADAP KINERJA INDIVIDU (STUDI KASUS PADA PT. DHL SUPPLY CHAIN INDONESIA) Sidauruk, Tagor Darius; Endang Widuri
Jurnal Satya Mandiri Manajemen dan Bisnis Vol 2 No 2 (2016): Volume 2 Nomor 2 Tahun 2016
Publisher : Pasca Sarjana Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/satyamandiri.v2i2.300

Abstract

The purpose of research is to know influence information accounting system and motivation to individual performance. The sample in this research includes 90 respondences worked at central office PT.DHL Supply Chain Indonesia. The sampling method is probability sampling. The collected of data used primary data and with reading information accounting system books. Test of data quality in this research are validity and reliability. Hypotesis test used multiple linier regression. The result in this research are information accounting system and motivation have significant influance to individual performance.
PELATIHAN STRATEGI PENGELOLAAN CASH FLOW DI ERA DIGITALISASI BAGI USAHA MIKRO,KECIL DAN MENENGAH (UMKM) KEBAYORAN LAMA UTARA, JAKARTA SELATAN Noviarti; Siagian, Arifin; Sidauruk, Tagor Darius
JURNAL SINERGI Vol. 7 No. 1 (2025): SINERGI
Publisher : FT-USNI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59134/sinergi.v7i2.702

Abstract

Salah satu masalah yang sering muncul dalam aktivitas usaha UMKM adalah terkait dengan pemahaman mengenai pengelolaan cash flow, yang disebabkan sebagian besar UMKM tidak melakukan pencatatan dan proses akuntansi atas transaksi yang telah dilakukan. Analisis cash flow bermanfaat untuk mengetahui laba bersih dan menentukan ukuran kesuksesan perusahaan. Pelatihan tentang Strategi peningkatan usaha dan pengelolaan Cash flow di era digitalisasi dapat dipahami oleh peserta dengan baik yang dibuktikan dengan pengujian deskriftif yang dilakukan setelah pelatihan. Untuk itu perlu memperoleh pelatihan. Dimana sebelum pelatihan diberikan, dilakukan pretest untuk mengetahui pengetahuan dan tingkat pemahaman dari para peserta tentang Strategi peningkatan usaha dan pengelolaan Cash flow di era digitalisasi. Pelatihan yang diberikan dengan materi yang meliputi tentang Strategi peningkatan usaha dan pengelolaan Cash flow di era digitalisasi. Pelatihan diikuti oleh 20 orang peserta UMKM dari RT 008/03, Kebayoran Lama Utara,Pelatihan tentang Strategi peningkatan usaha dan pengelolaan Cash flow di era digitalisasi dapat dipahami oleh peserta dengan baik yang dibuktikan dengan pengujian deskriftif yang dilakukan setelah pelatihan. Dimana sebelum pelatihan diberikan, dilakukan pretest untuk mengetahui pengetahuan dan tingkat pemahaman dari para peserta tentang Strategi peningkatan usaha dan pengelolaan Cash flow di era digitalisasi. Pelatihan yang diberikan dengan materi yang meliputi tentang Strategi peningkatan usaha dan pengelolaan Cash flow di era digitalisasi dapat dipahami dan pengelolaan Cash flow di era digitalisasi dapat dipahami dan diterapkan.
EVALUASI FAKTOR-FAKTOR TATA KELOLA DAN KOMPLEKSITAS KORPORASI TERHADAP AUDIT FEE Rizka Diah Rahmawati; Natrion; Heriston Sianturi; Tagor Darius Sidauruk
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.503

Abstract

The foundation of this research is aimed at examining the elements of corporate governance and the degree of organizational diversity in relation to audit fees among several companies in the agricultural and plantation sectors listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. This quantitative study utilizes annual financial statements from firms in these sectors as secondary data. The analysis is conducted to explore the relationship and interaction between independent and dependent variables using multiple linear regression techniques
THE INFLUENCE OF PROFESSIONALISM, ETHICS, AND LOCUS OF CONTROL ON BPK RI AUDITOR PERFORMANCE Simamarta, Jahormin; Sidauruk, Tagor Darius; Natrion
Jurnal Ilmiah Universitas Satya Negara Indonesia Vol. 3 No. 2 (2025): May-October 2025
Publisher : Lembaga Penelitian, Publikasi, & Pengabdian kepada Masyarakat, Universitas Satya Negara Indonesia (LP3M-USNI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59408/jisni.v2i2.7

Abstract

The purpose of this study is to examine the influence of professionalism, auditor ethics, and locus of control on the performance of auditors at the Audit Board of the Republic of Indonesia (BPK RI). The population in this study consists of all auditors working at the BPK RI Central Office in Jakarta. The sample used in this study comprises 103 respondents selected from a total of 1,125 auditors. The research data is primary data obtained through questionnaire distribution. The sampling technique employed is purposive sampling with random sampling, while the data processing method used is multiple linear analysis with the assistance of SPSS version 21. The results of this study indicate that professionalism and auditor ethics have a partially positive and significant influence on auditor performance, whereas locus of control has a positive but not significant effect. Simultaneously, professionalism, ethics, and locus of control have a positive and significant effect on auditor performance, accounting for 30.90%. The remaining 69.10% is explained by other variables not included in this research model.
Evaluasi Pengaruh DAR, ROA, Dan Kepemilikan Institusional Terhadap Tax Avoidance Dengan Kinerja Keuangan Sebagai Variabel Pemoderasi Lina Royani; Natrion; Tagor Darius Sidauruk; Heriston Sianturi
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.613

Abstract

This study analyzes the role of institutional ownership, return on assets (ROA), and the debt to asset ratio (DAR) in influencing tax avoidance, and further explores the moderating role of corporate financial performance in property firms listed on the Indonesia Stock Exchange (IDX) throughout the 2020–2024 period. A quantitative approach is employed as the study method by utilizing document-based secondary data in the form of annual financial reports from 11 property companies that meet the purposive sampling criteria. Multiple linear regression analysis is applied to examine the data with financial performance incorporated as a moderating variable. The partial test results indicate that institutional ownership and ROA affect tax avoidance practices, whereas the debt to asset ratio (DAR) does not have a statistically significant effect. Moreover, financial performance is found to amplify the linkage between institutional ownership, ROA, and DAR in explaining tax avoidance practices among property sector firms.
Co-Authors Adolpino Nainggolan Ainur Fatwa Anif Yuliana Anisa Sari Fatullah Arifin Siagian Asep Surya Wijaya Desy Wulandari Dwi Amelia Sari Endang Widuri Eyndah Fajar Cahyani Farhan Zulhaj Abimanyu Fenny Tito Herdianti Dwi Sagita Heriston Sianturi Ida Ayu Putu Sri Widnyani Intan Febriyanti Jahormin Simarmata Lina Royani Marpaung, Damaris Nainggolan, Adolpino Nandini Trimelinia Pebriani Putri Natrion Noviarti Putri Zaihani Rizka Diah Rahmawati Sianturi, Heriston Simamarta, Jahormin Sinambela, Tony Renhard Siti Nur Fadilah Suci Lestari Suci Lestari Yeni Yulistika Sari