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All Journal Studia Economica: Jurnal Ekonomi Islam Jurnal Review Pendidikan dan Pengajaran (JRPP) Jatilima : Jurnal Multimedia Dan Teknologi Informasi Insight Management Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Innovative: Journal Of Social Science Research
Muhammad Karya Satya Azhar
Universitas Harapan Medan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh sistem e-filling dan e-billing terhadap kepatuhan wajib pajak dengan pemahaman internet sebagai variabel moderating pada wajib pajak orang pribadi yang terdaftar di KPP Pratama Medan Timur Claudia Chery Yoranda Sinaga; Mhd. Karya Satya Azhar
Insight Management Journal Vol. 2 No. 3 (2022): May
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.043 KB) | DOI: 10.47065/imj.v2i3.204

Abstract

Sistem pemungutan pajak adalah suatu proses pemungutan pajak di mana wajib pajak diwajibkan membayar pajak terutang kepada pemerintah. Sistem pemungutan pajak yang diakui di Indonesia ada 3 yaitu withholding system, self assessment system, dan official assessment system. Indonesia telah mengganti sistem pemungutan pajak dari sistem offical assessment menjadi sistem self assessment. Pada sistem self assessment system wajib pajak diberi kepercayaan untuk menghitung, membayar, dan melaporkan sendiri jumlah pajak yang seharusnya terutang berdasarkan peraturan perundang–undangan perpajakan. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan wajib pajak. Sampel yang digunakan pada penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar wajib SPT di KPP Pratama Medan Timur sebanyak 100 responden dengan metode Slovin. Hasil penelitian ini menunjukkan bahwa sistem e-filling berpengaruh terhadap kepatuhan wajib pajak, sistem e-billing berpengaruh terhadap kepatuhan wajib pajak, pemahaman internet dapat memoderasi pengaruh sistem e-filling terhadap kepatuhan wajib pajak, pemahaman internet dapat memoderasi pengaruh sistem e-billing terhadap kepatuhan wajib pajak.
Pengaruh Profitabiltias, Likuiditas, Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi Aulia Zulfa; Liza Novietta; Mhd Karya Satya Azhar
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 4 (2022): JULI 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/inov.v1i4.170

Abstract

This study aims to determine the effect of Profitability, Liquidity, Company Size on Firm Value with Capital Structure as a moderating variable. This type of research is a type of quantitative research. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used was purposive sampling method with a sample of 71 companies w. The data analysis technique of this research used Moderated Regression Analysis (MRA) using residual test. The results of this study indicate that profitability, liquidity and  company size have an effect on firm value. Capital Structure is able to moderate the effect of Liquidity on Company Value, but Capital Structure cannot moderate the effect of Profitability and Company Size on Firm Value in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2016-2020 period.
Pengaruh Audit Delay, Audit tenure, Dan Opini Audit Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderating Fenny Chikita Rizky; Karya Satya Azhar; Yani Suryani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the effect of audit delay, audit tenure and audit opinion on auditor switching with financial distress as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The type of research used in this study is associative with a quantitative approach method. The population in this study were 195 companies, the sampling method used was purposive sample, with a total sample of 46 companies. The data analysis technique used is logistic regression analysis with statistical data processing using SPSS version 20.0 data processing application. The results of this study indicate that audit delay has no effect on auditor switching, audit tenure has been shown to have a positive and significant effect on auditor switching and audit opinion has no effect on auditor switching. Financial distress is not able to moderate the relationship between the effect of audit delay, audit tenure, and audit opinion on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange (IDX).
Analisis Sistem Informasi Akuntasi Penjualan dan Pengendalian Internal dalam Ketercapaian Kinerja Perusahaan pada PT Jaco Nusantara Mandiri Yana Maulidina; Karya Satya Azhar; Rizky Filhayati Rambe
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Tujuan penelitian ini adalah untuk mengetahui Bagaimana Sistem Informasi Akuntansi Penjualan dan Pengendalian Internal Dalam Ketercapaian Kinerja Perusahaan pada PT Jaco Nusantara Mandiri. Penelitian ini adalah jenis penelitian deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi, wawancara dan studi pustaka. Sumber data daalam penelitian ini adalah data primer dan sekunder yang diperoleh dari PT Jaco Nusantara Mandiri. Hasil penelitian ini menunjukan Sistem akuntansi penjualan kredit pada PT Jaco Nusantara Mandiri sudah berjalan dengan cukup baik namun terdapat kekurangan fungsi dalam perusahaan yaitu belum adanya fungsi kredit sehingga tidak adanya prosedur persetujuan kredit. Fungsi yang terdapat dalam PT Jaco Nusantara Mandiri terdiri dari sales, akuntansi, adminsitrasi pengiriman, dan gudang. Analisis sistem pengendalian internal penjualan kredit pada PT Jaco Nusantara Mandiri belum cukup baik. Hal ini terjadi karena masih adanya perangkapan tugas fungsi penjualan terhadap fungsi kredit dan penagihan. Dari beberapa indikator dalam penilaian kinerja karyawan pada PT Jaco Nusantara Mandiri sudah sangat baik. Hal ini dapat dilihat hampir semua sudah karyawan memenuhi kriteria dalam mewujudkan ketercapaian kinerja perusahaan.
Pengaruh Time Budget Pressyre, Pengalaman Auditor dan Due Profesional Care terhadap Kualitas Audit dengan Fee Audit sebagai Variabel Moderasi (Studi Kasus Kantor Akuntan Publik di Kota Medan) Tengku Nurhaliza Hanim; Mhd. Karya Satya Azhar; Rizki Filhayati Rambe
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The purpose of this study was to determine whether time budget pressure, auditor experience and due profesional care affect audit quality and whether audit fees can moderate the variables in this study. This type of research uses quantitative associative research with data collection techniques in the form of closed questionnaires obtained from questionnaire data sources, namely auditors in the city of Medan. The results of this study show Time budget pressure does not affect audit quality, Auditor experience does not affect audit quality, Due profesional care affects audit quality, Audit Fees cannot moderate the effect of Time budget pressure. on Audit Quality, Audit Fee cannot moderate the effect of Auditor Experience on Audit Quality, Audit Fee cannot moderate the effect of Due profesional care on Audit Quality
Analisis Akuntanbilitas dan Transparansi Atas Pengelolaan Dana Wakaf di Badan Wakaf Indonesia Perwakilan SUMUT Nadya Laras Redytha; Mhd Karya Satya Azhar; Ruswan Nurmadi
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The purpose of this study is to the application of transparency and accountability of Badan Wakaf Indonesia Perwakilan Sumut. This research used descriptive qualitative approach, the data obtained in the interview, and documentation. The results of data analysis showed that most of the principles of transparency as measured by indicators of the handbook accountability aid management humanitarian indonesia stated Badan Wakaf Indonesia Perwakilan Sumuthas applied the principle of transparency by an indicators of the information that is easily understood by wakif, their publication about the activities and financial details provided directly to wakif. Additionally, Badan Wakaf Indonesia Perwakilan Sumut has also applied the principles of accountability as measured by indicators of Wahida (2015), but Badan Wakaf Indonesia board doesn’t have an alternative program. Badan Wakaf Indonesia board only runs programs that have been previously designed.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2019) Annisa Fadhillah; Karya Satya; Liza Novietta
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. VIII | No. 1 | 2022
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.577 KB) | DOI: 10.30821/se.v8i1.12661

Abstract

This study aims to determine the effect of profitability, solvency and audit opinion on audit delay with compaby size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sample in this study were 40 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period. The data analysis technique used is multiple linear regression analysis with statistical data processing using SPSS version 20.0 data processing application.The results of this study indicate that profitability and solvency have no effect on audit delay, however, audit opinion has been shown to have a positive and significant effect on audit delay. The MRA test results show that company size is able to moderate the relationship between the effect of profitability, solvency and audit opinion on audit delay.
Pengaruh Likuiditas, Leverage dan Profitabilitas terhadap Financial Distres dengan Ukuran Perusahaan sebagai Varibel Pemoderasi pada Perusahaan Industri dasar dan Kimia yang terdaftar di Bursa Efek Indonesia pada Tahun 2014-2019 Fahri Muhayat; Muhammad Arief; Mhd Karya Satya Azhar
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

Abstract

This study aims to determine the effect of liquidity, leverage and profitability on financial distress in basic and chemical industrial companies listed on the Indonesia Stock Exchange for the period 2014–2019. The sample in this study were basic and chemical industrial companies listed on the Indonesian Stock Exchange in 2014-2019 using purposive sampling. The data analysis technique used moderated regression analysis.The results of this study indicate that Liquidity, Leverage and Profitability have a significant effect on Financial Distress in basic and chemical industrial companies listed on the IDX for the period 2014 – 2019. Company size can moderate the effect of Liquidity on Financial Distress, but cannot moderate Leverage and Profitability on Financial Distress. in basic and chemical industrial companies listed on the IDX for the period 2014 – 2019.
PENGARUH RISIKO BISNIS, STRUKTUR ASET, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Nadilah Cahaya Putri; M. Karya Satya Azhar; Desi Ika
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 6 No. 4 (2023): Volume 6 No 4 Tahun 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i4.19848

Abstract

Profitabilitas merupakan salah satu variabel penelitian moderasi untuk mengevaluasi dampak peningkatan dalam penjualan, alokasi aset ,alokasi Dandan risiko bisnisrisiko bisnis, serta pengaturan keuangan. Populasi yang diteliti adalah seluruh perusahaan yang bergerak di bidang real estate dan properti yang terdaftar di Bursa Efek Indonesia antara tahun 2018 dan 2022. Dengan sampel sebanyak 31 organisasi dan lima tahun observasi, Prosedur pengambilan sampelnya menggunakan purposive sampling menghasilkan 155 sampling data observasi secara keseluruhan. Uji deskriptif, uji regresi linier berganda Meneliti autokorelasi, Meneliti analisis regresi, Meneliti multikolinearitas, serta Meneliti heteroskedastisitas moderat (MRA) dengan pendekatan uji residu adalah metode analisis dipekerjakan dalam penelitian ini. Studi mengungkapkan bahwa bisnis yang bergerak di sektor real estate serta properti Perusahaan ini terdaftar di Bursa Efek Indonesia pada tahun 2018 hingga 2022, Struktur modal peningkatan penting dalam profitabilitas; pengaturan modal tidak terpengaruh oleh peningkatan dalam pendapatan atau risiko bisnis, pengaturan. Profitabilitas tidak memoderasi pengaruh Neither asset structure nor business risk has a moderating effect on debt policy. Furthermore, the findings indicate that, for the 2018–2022 timeframe, profitability does not mitigate the impact of sales growth in Real estate and property firms listed on the Indonesia Stock Exchange uji Moderated Regression Analysis (MRA).
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2018 T. Aslam Deliar Rahman; Muhammad Karya Satya Azhar; Ahmad Sani
Jurnal Multimedia dan Teknologi Informasi (Jatilima) Vol. 5 No. 02 (2023): Jurnal Multimedia dan Teknologi Informasi (Jatilima)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jatilima.v5i02.407

Abstract

This research aims to determine empirically the influence of profitability, liquidity, leverage, dividend policy and company size on company value. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Sampling was determined using the purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis. The results shown in this study show that profitability ratios are proxied by Return on Assets (ROA), liquidity is proxied by Current Ratio (CR), dividend policy is proxied by Dividend Payout Ratio (DPR), and company size is proxied by The natural logarithm of total assets has an effect on company value, while leverage proxied by the Debt to Equity Ratio (DER) has no effect on company value. The research results show that return on assets has a significant effect on company value, the current ratio has a significant effect on company value, the Dividend Payout Ratio has a significant effect on company value, company size has a significant effect on company value and there is no significant effect of the Debt to Equity Ratio on company value.
Co-Authors Ahmad Sani Annisa Fadhillah Annisa rizky ramadhani siregar Aulia Zulfa Claudia Chery Yoranda Sinaga Fahri Muhayat Fenny Chikita Rizky Ika, Desi Kharisma Fani Sitepu Listiorini Listiorini Liza Novietta Muhammad Arief Nadilah Cahaya Putri Nadya Laras Redytha Natasya, Nindy Rangkuti, Rara Beby Fahira Rizki Filhayati Rambe Rizky Filhayati Rambe Ruswan Nurmadi T. Aslam Deliar Rahman Tengku Nurhaliza Hanim Yana Maulidina Yani Suryani