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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 Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat 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 Accounting Research, Utility Finance and Digital Assets (JARUDA) Journal of Innovative and Creativity Brilliant International Journal of Management and Tourism Pengabdian Deli Sumatera
Selvi Aristantya
Universitas Battuta
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ANALYSIS OF THE EFFECT OF TAX SOCIALIZATION AND TAX KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE AT THE TAX SERVICE OFFICE ,MEDAN PETISAH Sri Wahyuni; Selvi Aristantya; Etty Harya Ningsi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.307

Abstract

The purpose of this study is to analyze the influence of taxpayer socialization, taxpayer knowledge, on individual taxpayer compliance, directly or indirectly by using individual taxpayers and the sample of this study amounted to 50 correspondence people registered as taxpayers at the Medan Petisah Pratama Tax Office. The sampling method used convenience sampling. Data were analyzed using path analysis with SPSS version 19.0. The research results show that tax socialization successfully influences taxpayer compliance. Second, tax knowledge does influence taxpayer compliance. Third, individual taxpayer compliance. Fourth, tax socialization influences taxpayer compliance. Fifth, tax knowledge influences taxpayer compliance.
Menyusun Laporan Keuangan Sesuai Standart Akuntansi pada Karyawan/I CV. Biru Utama Selvi Aristantya; Fhikry Ahmad H. Siregar; Mawarli
Pengabdian Deli Sumatera Vol 1 No 2 (2022): Artikel Pengabdian Volume 1 Nomor 2, Juli 2022
Publisher : LLPM Universitas Deli Sumatera

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Abstract

Usaha mikro dan kecil yang tahan krisis ekonomi mampu menyerap tenaga kerja sehingga secara signifikan mengurangi pengangguran. Di Kampung Kampung Baru, Kecamatan Maimun, Medan, usaha kecil dan menengah meremehkan akuntansi, dan tidak ada pemisahan aset pribadi dan bisnis. Sebagian besar pedagang ini masih membuat keputusan berdasarkan intuisi dan pengalaman. Dalam pelatihan akuntansi sederhana untuk usaha kecil, tujuan pelaksanaan PKM adalah untuk mengetahui bagaimana melakukan akuntansi itu sendiri sehingga sistematis dan penting ketika melakukan akuntansi sehingga pendapatan, biaya dan keuntungan diukur. dan mengetahui perkembangan usahanya. Di Kampung Kampung Baru Kecamatan Medan Maimun metode pelaksanaan pengabdian kepada masyarakat dibagi menjadi tiga tahap yaitu tahap pertama wawancara dan observasi lapangan, tahap kedua melakukan pelatihan, dan tahap terakhir adalah pendampingan dan pemantauan. . Hasil yang diperoleh dari kegiatan ini mampu meningkatkan pengetahuan dan keterampilan dalam manajemen usaha melalui pembukuan/akuntansi yang sederhana dan mudah dilaksanakan sehingga meningkatkan motivasi kerja. Keywords: Pembukuan Serdahana; UMKM.
Analysis of the Influence of Capital Structure, Ownership Structure, and Good Corporate Governance on Financial Performance at CV. Lestari Jaya Purnama Jesita Almanna; Etty Harya Ningsi; Selvi Aristantya
Brilliant International Journal Of Management And Tourism Vol. 6 No. 1 (2026): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v6i1.6779

Abstract

This study aims to examine the effect of capital structure, ownership structure, and good corporate governance (GCG) on the financial performance of CV. Lestari Jaya Purnama. Financial performance is a crucial indicator of a company’s sustainability and reflects the effectiveness of managerial decision-making. This research employs a quantitative approach with an associative design to analyze the relationships among variables. Primary data were collected through structured questionnaires distributed to employees who are directly involved in financial and managerial activities within the company. The data were analyzed using multiple linear regression to determine both partial and simultaneous effects of the independent variables on financial performance.The findings reveal that capital structure has a positive and significant effect on financial performance, indicating that an optimal proportion of debt and equity can enhance company profitability and efficiency. Ownership structure shows a negative effect on financial performance, suggesting that certain ownership compositions may reduce managerial flexibility and decision-making effectiveness. Meanwhile, good corporate governance has a positive and significant effect on financial performance, demonstrating that transparency, accountability, responsibility, independence, and fairness contribute to better financial outcomes. Furthermore, the simultaneous test results indicate that capital structure, ownership structure, and GCG collectively have a positive and significant influence on financial performance. These findings imply that strengthening governance practices and optimizing capital decisions are essential strategies for improving the financial performance of CV. Lestari Jaya Purnama.
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 H. Siregar FHIKRY AHMAD HALOMOAN SIREGAR Hawari, Rifqi Irma Herliza Rizki IRNA TRIANNUR LUBIS Irna Triannur Lubis Irna Triannur Lubis Jenni Zain Jesita Almanna Kaur, Malkit Lambok Manurung LUBIS, IRNA TRIANNUR MALKIT KAUR Mawarli 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 Sri Wahyuni SYAHPUTRA, OKY