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All Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal Mantik Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi International Journal of Economics Development Research (IJEDR) Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi Prima International Journal of Applied Finance and Business Studies Jurnal Minfo Polgan (JMP) Journal of Innovation and Sustainable Empowerment International Journal of Community Service (IJCS) Journal of Innovative and Creativity
Selvi Aristantya
Universitas Battuta
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PENGARUH FIRM SIZE, LIKUIDITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) IRNA TRIANNUR LUBIS; ETTY HARYA NINGSI; SELVI ARISTANTYA; IRMA HERLIZA RIZKI; MALKIT KAUR
JURNAL ILMIAH SIMANTEK Vol 4 No 2 (2020): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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

Abstract

The purpose of this study was to determine the effect of Firm Size, Liquidity, Managerial Ownership, on the Dividend Payout Ratio in Banking Companies Listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The research method used is quantitative. Data collection technique is to use secondary data. The sample in this study was 155, using purposive sampling technique. This study uses multiple linear regression analysis which first tested the classical assumption with normality test, multicollinearity test and heteroscedasticity test. Hypothesis test is done by F test, t test and determination test. The results show that Firm Size, Liquidity, Managerial Ownership, have a joint effect on the Dividend Payout Ratio. Firm Size has a significant effect on the Dividend Payout Ratio. Liquidity has a significant effect on the Dividend Payout Ratio. Managerial Ownership has no effect on the Dividend Payout Ratio in Banking Companies Listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period.
The Effect Of Accrual-Based Psap, Accounting Policy, And Information Technology On The Quality Of Lkpd In Binjai City Fhikry Ahmad Halomoan Siregar; Selvi Aristantya; Adek Apriyandi
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.359 KB) | DOI: 10.35335/enrichment.v12i3.582

Abstract

This study aims to determine and analyze the effect of the application of accrual-based government accounting standards, accounting policies, and the use of information technology on the quality of local government financial reports in the city of Binjai. This type of research is causal and the object of this research is Binjai City. The data used are primary data obtained from questionnaires with a total sample of 69 respondents. Research data Using a quantitative approach and data analysis using a simple regression analysis model. The results showed that the application of accrual-based government accounting standards, accounting policies, and the use of information technology had an effect on the quality of the financial statements of the local government of the city of Binjai.
Analysis of preparation of financial statements based on Sak Etap Selvi Aristantya
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1115

Abstract

This study aims to analyze the arrangement of financial statements which were applied by the Maju Bersama Cooperative as the entity engaged in savings and loans. The discussion was done by comparing between a theory proposed by IAI about Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and the implementation in Maju Bersama Cooperatives, also recommending some improvements toward the arrangement of financial statements in Maju Bersama Cooperatives based on SAK ETAP. This study used descriptive qualitative method with a case study approach. The purpose is to describe systematically about the focus of the study. The result of the study shows that in the process of implementing the existing accounting cycle, the Maju Bersama Cooperative did not record transactions in the journal entry, and journal entries to the posting ledger based on SAK ETAP and the accounting cycle in general. Cooperation only came on the recapitalization stage which is a trial balance and financial statement. In the implementation of arranging the financial statement done by the Maju Bersama Cooperative in 2018 it was not suitable with SAK ETAP because the financial statement was only in the form of a balance, and a gain-loss report.
Analisis Rapid Miner Terhadap Laporan PSAK21 Dan Pengaruh Kualitas Layanan Terhadap Sistem Pengambilan Keputusan Pembelian Aprilda Yanti; Selvi Aristantya
Jurnal Minfo Polgan Vol. 12 No. 1 (2023): Artikel Penelitian 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v12i1.12919

Abstract

Perusahaan dan pelaku bisnis khususnya di bidang kuliner perlu menciptakan produk yang sesuai dengan kebutuhan dan keinginan konsumennya. Hal ini memungkinkan produk untuk bersaing di pasar dan memberikan banyak alternatif pilihan produk kepada konsumen sebelum memutuskan untuk membeli produk yang ditawarkan. Ketika konsumen diberikan pilihan untuk membeli, tidak membeli, atau mengatur waktu, konsumen diberdayakan untuk memilih. Keputusan konsumen dapat dipengaruhi oleh beberapa variabel. Studi ini menganalisis kualitas produk, kualitas layanan, harga dan lokasi. Populasi penelitian terdiri dari konsumen yang membeli produk yang ditawarkan di Murai Kupi. Sampel penelitian ini meliputi ±100 konsumen. Teknik pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan teknik pengambilan sampel non probabilistik dengan menggunakan teknik random sampling, yaitu teknik pengambilan sampel berdasarkan kebetulan. H. Siapapun yang kebetulan bertemu dengan peneliti ini dan cocok sebagai sumber data menjadi sampel penelitian ini. Metode pengumpulan data menggunakan survei. Teknik analisis data kuantitatif digunakan sebagai teknik analisis. Berikut hasil analisis menggunakan SPSS: Kualitas produk jelas mempengaruhi keputusan pembelian. Kita tahu bahwa kualitas layanan memengaruhi keputusan pembelian. Harga telah terbukti mempengaruhi keputusan pembelian, dan lokasi telah terbukti mempengaruhi keputusan pembelian
Factors affecting accounting students in choosing careers as public accountants Selvi Aristantya
International Journal of Applied Finance and Business Studies Vol. 11 No. 2 (2023): September : Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i2.102

Abstract

This study aims to determine the influence of motivation, financial rewards, and professional recognition on the career selection of accounting students in accounting students of the Indonesian Institute of Business and Computer Affairs. This research uses quantitative data types and data sources which are primary data obtained from accounting students of the Indonesian Institute of Business and Computers. The sampling technique of this study is a census where the number of samples in this study is as many as 60 respondents. Data analysis used with the Partial Least Square (PLS) approach. Where PLS is a model of Structural Equation Modeling (SEM) equations based on variations or components. The results of this research are motivation and Financial rewards influence accounting students' career choices as public accountants. Professional recognition does not influence accounting students' career choices as public accountants.
Factors affecting taxpayer compliance at KPP Pratama Medan East in the time of the covid-19 endemic Irna Triannur Lubis; Jenni Zain; Selvi Aristantya
International Journal of Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i3.132

Abstract

This research aims to analyze the influence of Taxpayer knowledge and sanctions on Taxpayer Compliance at KPP Pratama Medan Timur during the Covid-19 Endemic. This type of research is causality research. The analytical method for this research is quantitative research. This research design uses a cross sectional design method with a sampling technique using purposive sampling. This research uses data analysis with the Partial Least Square (PLS) approach. The sampling method in this research was people the researcher met randomly and the sample was determined using the Slovin Formula, totaling 100 Taxpayers. Primary data collection techniques used questionnaires and interviews. The results of this study found that taxpayer knowledge has a significant effect on taxpayer compliance. This can be seen from the significance value of 0.000 below 5% (0.05), and the T-Statistics value of 4.976 exceeding the T-table (1.92). Meanwhile, sanctions did not have a significant effect on taxpayer compliance at the East Medan Pratama KPP during the Covid-19 Endemic. It showed a significant value of 0.844 above 0.05 and a T-statistic value of 0.197 which was smaller than the T-table of 1.92.
Analisis Pengaruh Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Medan Petisah Natasya Natasya; Selvi Aristantya; Oky Syahputra
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3435

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemeriksaan pajak terhadap penerimaan pajak penghasilan (PPh) , pengaruh penagihan pajak terhadap penerimaan pajak penghasilan (PPh) dan pengaruh pemeriksaan dan penagihan pajak secara simultan terhadap penerimaan pajak penghasilan (PPh) pada Kantor Pelayanan Pajak Medan Petisah.Populasi yang digunakan dalam penelitian ini adalah seluruh pegawai pajak yang bekerja di Kantor Pajak Pratama Medan Petisah sebanyak 114 orang. Metode pengambilan sampel yang digunakan adalah teknik random sampling yang menggunakan rumus slovin sehingga sampel yang digunakan adalah 53 sampel. Metode analisis penelitia yang digunakan pada penelitian ini adalah metode kuantitatif. Metode analisis yang digunakan adalah metode analisis deskriptif, uji asumsi klasik, uji kelayakan model dan regresi linear berganda. Hasil penelitian menunjukkan bahwa pemeriksaan pajak berpengaruh positif terhadap penerimaan pajak, penagihan pajak berpengaruh positif terhadap penerimaan pajak serta pemeriksaan pajak dan penagihan pajak secara bersama-sama berpengaruh positif dan signifikan terhadap penerimaan pajak. Sehingga dapat dikatakan bahwa semakin baik pemeriksaan dan proses penagihan pajak yang dilakukan, maka akan semakin besar pula penerimaan pajak yang diperoleh.
Socialization of Building Business Organizational Culture Towards Sustainability in Culinary Business in Sukakarya District, Sabang City Atika Aini Nasution; Baginda Harahap; Raflis; Roy Nuary Singarimbun; Neni Sri Wahyuni; Selvi Aristantya
IJCS: International Journal of Community Service Vol. 2 No. 1 (2023): IJCS: International Journal of Community Service
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v2i1.418

Abstract

This Community Service should be able to contribute to culinary business Aguan Peanut Cake actors in the Sukakarya sub-district, Sabang City. A strong culture and good management of Human Resources are tools to compete with competitors in an organization. The result of a strong culture is that the culture will promote consistent behavior that can create organizational effectiveness that is influenced by employee performance. But if the culture is not good, then the goal will go in the wrong direction. There are 4 factors in the development of Organizational Culture, namely a culture of discipline, honesty and responsibility, a creative work culture, an environmentally friendly work culture and a work culture that is aware of local values. Changes in the organizational culture need to be disseminated to all employees so that it becomes a daily work behavior, so that the organizational culture becomes a collective awareness that can benefit all parties. However, it is not easy to create a new habit, it needs simultaneous and continuous encouragement and effort so that the organizational culture becomes a positive habit.
Strategy to increase company value through the implementation of green accounting, CSR and ESG for listing companies on the IDX Aristantya, Selvi; Lubis, Irna Triannur
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5338

Abstract

Currently, the number of corporations in Indonesia that care about and enter the green industry category and implement green accounting is already large. However, if the phenomenon is seen from the realization of CSR in Indonesia, it can be said that what companies have done, especially in implementing CSR programs and making reports, cannot be said to be a company that has implemented green accounting. The existence of a capitalist market system has made the behavior of market players arbitrary and even excessive in the exploitation of natural resources and the environment. The failure of the market system to discipline and regulate market players' behavior has resulted in the behavior of market players becoming excessive/greedy towards society and the environment just to reap huge profits and increase the level of economic growth even higher. This bad behavior causes ecological crises such as environmental damage, environmental pollution and uncontrolled pollution, global warming, climate change, the environmental greenhouse effect and so on to become increasingly severe and widespread. The aim of the research is to analyze the influence of the use of technology and modernization of the tax administration system on taxpayer compliance in increasing economic growth. This research method isquantitative research. The design of this research uses a cross sectionaldesign method with a sampling technique using purposive sampling. The results of this research showed that Green Accounting, Corporate Social Responsibility (CSR)and Environmental, Social, and Governance (ESG) influences company value
Sustainable development: through the implementation of green accounting and material flow cost accounting Lubis, Irna Triannur; Aristantya, Selvi
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5341

Abstract

The background of this research is based on the importance of public awareness of environmental preservation. Currently, companies are required to carry out environmentally friendly business. Application of Green Accounting and Material Flow Cost Accounting to Sustainable Development, which includes four main aspects: economic, environmental, social and technological. Great attention to the imbalance between these aspects is the main focus of various parties. Currently, people will tend to use products from companies that implement green industry. Problems: An increase in the earth's average temperature can cause climate changes that are difficult to predict and extreme. The aim of the research is to analyze the effect of implementing green accounting, environmental performance and material flow cost accounting on the sustainable development of manufacturing companies on the Indonesian Stock Exchange. The population used in this research are companies listed on the Indonesia Stock Exchange 2021-2023. The sampling technique in this research used purposive sampling, so that a sample of 33 companies was obtained. The data used in this research is secondary data originating from the company's annual report. The analytical method used is multiple linear regression. It is hoped that the research results will be availableThe Effect of Implementing Green Accounting, Environmental Performance andMaterial Flow Cost Accounting for Sustainable Development of Manufacturing Companies on the Indonesian Stock Exchange
Co-Authors Adek Apriyandi Amril Amril Andiny, Putri Sabrina Aprilda Yanti Atika Aini Nasution Baginda Harahap Buulolo, Efraim William Putra Etty Harya Ningsi FHIKRY AHMAD HALOMOAN SIREGAR Hawari, Rifqi Irma Herliza Rizki Irna Triannur Lubis Irna Triannur Lubis IRNA TRIANNUR LUBIS Jenni Zain Kaur, Malkit Lambok Manurung LUBIS, IRNA TRIANNUR MALKIT KAUR Mutiara S. Simanjuntak Natasya Natasya Natasya Natasya Neni Sri Wahyuni Oky syahputra OKY SYAHPUTRA Putri Sabrina Andiny Raflis Roy Nuary Singarimbun Sairun, Aryani Sinthia MayFriscia SYAHPUTRA, OKY