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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 Jurnal Pengabdian Masyarakat Satya Widyakarya
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 Other

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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.
Pengaruh Komisaris Independen, Karakter Eksekutif, Profitabiltas dan Ukuran Perusahaan terhadap Tax Avoidance Tagor Darius Sidauruk; Nandini Trimelinia Pebriani Putri
Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 1 (2022): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i1.1498

Abstract

Purpose: This study aims to determine the effect of independent commissioner, executive character, profitability and company size on tax avoidance. Method: The sample of this study uses mining sector companies listed on the indonesia stock exchange (IDX) for the period 2017-2020. The sample determination uses purposive sampling method, so that this study obtains a final sample of 44 companies. Result: This study finds that independent commissioner, profitability has a positive effect on tax avoidance and company size has a negative effect on tax avoidance. While the executive character has no effect on tax avoidance. Limitations: This study found that independent commissioners, executive character, profitability and company size can only affect tax avoidance by 37,4 percent. This condition indicates that there are other variables that can affect tax avoidance, but are not included in this study.  In addition, this study is limited to using a sample of 44 companies in the mining sector listed on the IDX. Contribution: This research is expected to be able to increase knowledge about tax avoidance in Indonesia, and provide isight in detecting tax avoidance practices in the mining sector. This study also contributes to managerial implications, where tax avoidance actions taken must remain in accordance with applicable regulations.
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.
PEMBERDAYAAN PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) MELALUI PENGUATAN KOMPETENSI PENGELOLAAN MODAL USAHA Indira Shinta Dewi; Christina; Yuslinda Nasution; Natrion; Tagor Darius Sidauruk
Jurnal Pengabdian Masyarakat Satya Widyakarya Vol. 4 No. 2 (2026): JASW Vol. 04 No. 02 (2025) April - September 2026
Publisher : Lembaga Penelitian, Publikasi, & Pengabdian kepada Masyarakat, Universitas Satya Negara Indonesia (LP3M-USNI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59134/jasw.v4i2.135

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendukung aktivitas ekonomi masyarakat. Namun, pelaku usaha mikro masih menghadapi kendala dalam pengelolaan modal kerja, pemilihan sumber dana, pengelolaan kas, piutang, dan persediaan. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan meningkatkan literasi keuangan dan kapasitas manajerial pelaku UMKM dalam mengelola modal kerja secara lebih efektif. Kegiatan dilaksanakan pada 10 Juni 2026 di lingkungan RT. 003 / RW. O1, Kelurahan Pisangan, Kecamatan Ciputat, Tangerang Selatan, dengan melibatkan 20 pelaku UMKM. Metode pelaksanaan menggunakan pendekatan partisipatif melalui ceramah interaktif, diskusi, tanya jawab, studi kasus sederhana, dan pendampingan akademik. Materi meliputi konsep modal kerja kuantitatif, sumber pendanaan, pengelolaan kas dan saldo kas minimum, serta pengelolaan investasi pada piutang dan persediaan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pengelolaan modal kerja dan kemampuan mengidentifikasi permasalahan keuangan usaha secara lebih sistematis. Peserta mulai memahami pentingnya menentukan kebutuhan modal kerja, memilih sumber pendanaan sesuai kapasitas usaha, memisahkan keuangan usaha dan pribadi, mengendalikan piutang, serta mengoptimalkan persediaan. Kegiatan ini memberikan fondasi pengetahuan yang relevan untuk mendukung efisiensi operasional, likuiditas, dan keberlanjutan UMKM.
Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle Tagor Darius Sidauruk; Farhan Zulhaj Abimanyu
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 4 No 1 (2022): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i1.1677

Abstract

Purpose: This research aims to examine, analyze, and obtain evidence the factors influencing in the fraudulent financial statements in fraud triangle perspective. Method: This research’s population are Manufacturing Companies Food and Beverage Sub Sector that Listed on Indonesia Stock Exchange period 2017-2019. The sampling method used in this research is purposive sampling method and obtained a total sample of 51 companies. This research uses logistic regression analysis to examine the effects of financial stability, financial targets, external pressures, personal financial needs, nature of industry, ineffective monitoring, organizational structure, auditor turnover, audit opinion and total accruals on the fraudulent financial statements. Results: The result of this research indicated that nature of industry influences on the fraudulent financial statements. Meanwhile, financial stability, financial targets, external pressures, personal financial needs, ineffective monitoring, organizational structure, auditor turnover, audit opinion and total accruals were not influence on the fraudulent financial statements.
Co-Authors Adolpino Nainggolan Ainur Fatwa Anif Yuliana Anisa Sari Fatullah Arifin Siagian Asep Surya Wijaya Christina Christina Desy Wulandari Dwi Amelia Sari Endang Widuri Eyndah Fajar Cahyani Farhan Zulhaj Abimanyu Fenny Tito Herdianti Dwi Sagita Heriston Sianturi Heriston Sianturi Ida Ayu Putu Sri Widnyani Indira Shinta Dewi 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 Yuslinda Nasution