Article Per Year (5 Year)
p-Index From 2021 - 2026
1.203
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Audit and Tax Synergy Jurnal Pengabdian Inovasi Sosial Ekonomi
Agus Tina
Universitas Prima Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Sosialisasi Penggunaan Gadget Terhadap Anak-Anak Usia Dini Di Panti Asuhan Pelita Harapan Agus Tina; Rahmat Alamsyah Harahap; Ninta Katharina; Lidya Natalia Pasaribu; Kristi Endah Dilosa Ginting; Afriza Amir
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1329

Abstract

Gadgets are very important for human life to communicate, increase relationships, business, add insight, knowledge, and education. On the other side, the opposite occurs due to the negligence of the wearer or the inaccuracy in utilizing the actual function. So many bad or negative effects that arise in the use of gadgets, especially for early children. The purpose of community service is: 1) providing information about technological developments and understanding of the impact of using gadgets, 2) providing information about prevention so that children do not become dependent on gadgets. This community service activity was held in Pelita Harapan Orphanage, Cangkir street number 21a, Sei Putih Tengah, Medan Petisah Subdistrict, Medan. The main methodology in this research is to use the method of socialization approach that is lecture, dialogue, discussion and games. The results in discussions with Pelita Harapan Orphanage consisted of: 1) the adverse effects of using gadgets on early children, 2) how to prevent early children from becoming addicted to gadgets, 3) how to deal with early children who were addicted to gadgets.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR AKTIVA, LIKUIDITAS, PROFITABILITAS, DAN KOMISARIS INDEPENDEN TERHADAP STRUKTUR MODAL PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2019-2023 Amri Prayoga Ginting; Widya Sufi Azzahra; Fidelis Ndururu; Florencia Florencia; Agus Tina; Mahyudin Mahyudin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13278

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, struktur aktiva, likuiditas, profitabilitas dan komisaris independen terhadap struktur modal perusahaan manufaktur sektor industri konsumsi pada 2019-2023. Penelitian ini menggunakan penelitian kuantitatif dengan sampel yang digunakan adalah 15 perusahaan sektor manufaktur di BEI pada periode 2019-2023. Metode analisis data menggunakan regresi linier berganda. Purposive sampling digunakan sebagai metode pengambilan sampel. Kesimpulan penelitian ini adalah ukuran perusahaan tidak berpengaruh terhadap struktur modal perusahaan, struktur aktiva tidak berpengaruh terhadap struktur modal, likuiditas berpengaruh positif dan signifikan terhadap struktur modal, profitabilitas tidak berpengaruh terhadap struktur modal, komisaris independen berpengaruh positif dan signifikan terhadap struktur modal. Ukuran perusahaan, struktur aktiva, likuiditas, profitabilitas, dan komisaris independen berpengaruh positif dan signifikan terhadap struktur modal perusahaan. Kata Kunci: Ukuran Perusahaan, Struktur Aktiva, Likuiditas, Profitabilitas, Dan Komisaris Independen, Struktur Modal
PENGARUH INDEPENDENSI, KOMPETENSI, TIME BUDGET PRESSURE, PENGALAMAN AUDITOR, DAN INTEGRITAS TERHADAP KUALITAS AUDIT PADA KAP KOTA MEDAN Steven Richard; Ferryco Tandiono; Ine Indriani Sinuhaji; Agus Tina; Mahyudin Mahyudin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13926

Abstract

Penelitian ini bertujuan untuk mengeksplorasi, menguji, serta menganalisis secara empiris pengaruh independensi, kompetensi, tekanan anggaran waktu (time budget pressure). pengalaman auditor, dan integritas terhadap kualitas audit di Kantor Akuntan Publik (KAP) di Kota Medan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Objek penelitian ini adalah auditor yang bekerja di KAP di Kota Medan. Teknik sampling yang diterapkan adalah stratified random sampling, dengan jumlah sampel sebanyak 64 responden dari total populasi 177 responden. Data dikumpulkan melalui penyebaran kuesioner, dan analisis data dilakukan dengan menggunakan structural equation model partial least square (SEM-PLS), yang diolah dengan bantuan perangkat lunak statistik Smart PLS. Hasil penelitian menunjukkan bahwa independensi, kompetensi, dan integritas memiliki pengaruh negatif terhadap kualitas audit, sementara time budget pressure dan pengalaman auditor berpengaruh positif terhadap kualitas audit.
EFEKTIVITAS E-SYSTEM DALAM MENINGKATKAN KEPATUHAN PAJAK: TINJAUAN LITERATUR TERHADAP TRANSFORMASI DIGITAL DALAM SISTEM PERPAJAKAN Tetty Tiurma Uli Sipahutar; Agus Tina
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.78

Abstract

The most significant source of state revenue is taxation. Tax income is a source of money that can be generated continually and optimally based on needs. This must, of course, be directly related to the high rate of public tax compliance. Taxpayer compliance with tax responsibilities is one indicator of taxpayer performance under the Directorate General of Taxes (DGT). This means that DGT will evaluate both high and poor taxpayer compliance when providing guidance, supervision, coaching, and follow-up to taxpayers. The online tax reporting method provides taxpayers with tax ease and simplification to improve tax assessment, collection, and transparency as part of the digital transformation. As a result, tax administration and payments in Indonesia are becoming increasingly digitalized, impacting taxpayer rights and overall tax efficiency. This is a qualitative study with a literature review technique. The study's findings show that implementing an e-System, which includes e-registration, e-SPT, e-FIN, e-Filling, eBilling, e-Faktur, e-Form, and e-Report, is part of digital innovation in taxation, to improve efficiency, transparency, and taxpayer compliance. As a result, the e-System can be viewed as a significant tool in long-term and comprehensive tax reform that enhances tax compliance in each country.
Peningkatan Literasi Keuangan Melalui Budaya Menabung Sejak Dini bagi Anak Panti Asuhan Sinar Jaya Indonesia Ninta Katharina; Khana Saputri; Agus Tina; Afriza Amir; Wiliam; Deasy Arisandy Aruan; Kristi Endah Ndilosa Ginting
Jurnal Pengabdian Inovasi Sosial Ekonomi Vol. 3 No. 02 (2026): Mei 2026
Publisher : Jurnal Pengabdian Inovasi Sosial Ekonomi

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

Abstract

This community service article describes a financial literacy program through early saving habituation for children at Sinar Jaya Indonesia Orphanage in Medan. The program was conducted on 8 June 2026 by a team of lecturers from the Faculty of Economics and Business, Universitas Prima Indonesia. The activity aimed to improve children's understanding of money functions, needs and wants, saving discipline, and simple financial planning. The method used was a participatory educational approach involving observation, interactive counseling, discussion, saving simulation, practice with piggy banks, and descriptive evaluation. The population consisted of children living at the orphanage, while the sample included participants who attended the activity. Instruments included observation sheets, discussion guides, saving target cards, and documentation. The results showed that participants were enthusiastic, able to identify needs and wants, understood the importance of saving from small amounts, and practiced saving commitments using simple media. The activity indicates that early saving culture can strengthen financial literacy and support children's independence in orphanage environments.
Analisis Faktor Faktor Yang Mempengaruhi Kebijakan Deviden Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Pada BEI Tahun 2020-2024 Ari Patika Sinaga; Calvin Candra; Agus Tina; Mahyudin Mahyudin
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/7d8fe929

Abstract

This study aims to analyze the effect of profitability, firm size, insider ownership, and investment opportunity on dividend policy in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during 2020–2024. This research used a quantitative approach with descriptive research type. The population consisted of 45 manufacturing companies in the consumer goods sector, while the sample was determined using purposive sampling technique and obtained 21 companies with 105 observation data. The data used were secondary data obtained from annual financial reports accessed through the Indonesia Stock Exchange website. Data analysis techniques used multiple linear regression analysis with classical assumption tests, including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results showed that profitability and firm size had a positive and significant effect on dividend policy, investment opportunity had a negative and significant effect on dividend policy, while insider ownership had no significant effect on dividend policy. Simultaneously, profitability, firm size, insider ownership, and investment opportunity significantly affected dividend policy. The coefficient of determination test indicated that the independent variables were able to explain dividend policy by 55%, while the remaining 45% was explained by other variables outside the research model.
Co-Authors Afriza Amir Amir, Afriza Amri Prayoga Ginting Ari Patika Sinaga Calvin Candra Deasy Arisandy Aruan Ferryco Tandiono Fidelis Ndururu Florencia Florencia Ginting, Kristi Endah Ndilosa Ine Indriani Sinuhaji Khana Saputri Kristi Endah Dilosa Ginting Lidya Natalia Pasaribu Mahyudin Ninta Katharina Rahmat Alamsyah Harahap Steven Richard Tetty Tiurma Uli Sipahutar Widya Sufi Azzahra Wiliam