Article Per Year (5 Year)
p-Index From 2021 - 2026
1.347
P-Index
This Author published in this journals
All Journal Jurnal Mantik JURNAL MUTIARA AKUNTANSI JURNAL ILMIAH KOHESI Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Masyarakat Indonesia Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Jurnal Pengabdian Masyarakat Indonesia
Sovia Lolita Pardede
Universitas IBBI
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PEMBAYARAN PAJAK DAN PERSEPSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada KPP Pratama Kisaran) Sovia Lolita Pardede; Aulia Trisna Setiadi; Corinna Wongsosudono
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

The goal of this research is to analyze the effect of tax knowledge, tax payments awareness, and tax perceptions on taxpayer compliance at Kantor Pelayanan Pajak Pratama Kisaran. This research used quantitative research methods. The population of this research were taxpayers registered at Kantor Pelayanan Pajak Pratama Kisaran, 1933 taxpayers and as many as 95 research samples. Data collection techniques using questionnaires that are distributed directly to 95 taxpayers.The results of 95 respondent, showed that tax knowledge, tax payment awareness and tax perceptionsilmutaneously affect to taxpayer compliance. The result of calculation has been done is obtained sig value of 0,00<0,05 so the hypothesis is accepted. Partially tax knowledge has no effect on taxpayer compliance with a sig value 0,990 >0,05 ,then the hypothesis is rejected. While tax payment awareness and tax perpections affect taxpayer compliance, by sig value tax payment awareness of 0,011 <0,05 so the hypothesis is accepted and tax perpections of 0,002 <0,05 so the hypothesis is accepted.
PENGAWASAN DAN KEPUASAN KERJA KARYAWAN TERHADAP PELAYANAN PADA BENGKEL MOTOR HONDA MERANTI SOVIA LOLITA APRIANI PARDEDE; HAPCIN SUHAIRY; CORINNA WONGSOSUDONO
JURNAL ILMIAH KOHESI Vol 3 No 2 (2019): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.543 KB)

Abstract

This Research is an empirical research about “The Influence of Control and Employee Job Satisfaction on Society Service in Honda Meranti Motorcycle Repair Shop”. The quantitative and qualitative data are analyzed by using SPSS version 15. Validition test is done by comparing between r table value with r counted value (correlated-itemtotal correlation). If r counted value > r table, so the item is valid. Reliability is measured by Cronbach alpha > 0,5 shows that testing requirement is fulfilled. It hypothesis is tested by using or seeing the coefficient table result at t value ( t sig. or t significant) H1 = 0,000 or probability is below 0,05 and H2 = 0,004 or probability is below 0,05, it shows that H1 and H2 are accepted means that there is an influence of tight control and job satisfaction on society service in Honda Meranti Motorcycle Repair Shop. Hypothesis testing (H3) uses ANOVA table on F value (F sig or F significance) = 0,000 or probability far below 0,05. It shows that H3 is accepted means that there is the influence of tight control on job satisfaction simultaneously on society service in Honda Meranti Motorcycle Repair Shop. Regression on the influence of control and job satisfaction on society service in Honda Meranti Motorcycle Repair Shop shows that determinant coefficient (R2) = 0,592 (59,2%) and statistically significant (P ≤ 0,05). This result shows only 59,2% in tight control variable and job satisfaction are explained simultaneously influence on society service, the rest is 40,8% is explained by other independent variable that cannot be observed in this research.
PENGARUH TAX PLANNING, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN TIO FANNY ANGELE; SOVIA LOLITA A. PARDEDE; CORINNA WONGSOSUDONO
JURNAL ILMIAH KOHESI Vol 6 No 1 (2022): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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

Abstract

The firm value is an important thing for companies and investors where the firm value is an indicator in seeing the level ofsuccess obtained by the company, this is refers to the high and low prices of existing shares. If the stock price in company ishigher that’s also can be impacted on the firm value’s companies. The purpose of this study is to determine the effect of taxplanning, firm size and profitability on firm value in food and beverages industry companies listed on the Indonesia StockExchange (IDX) from 2015-2019. Sampling in this study was carried out by purposive sampling method and the analysis wastested by using quantitative analysis methods. From this study, it was found that tax planning and firms size partially had noeffect on firm value, while profitability partially affected firm value. For the simultaneous results obtained that tax planning,firm size and profitability simultaneously affect the firm value.
PENGARUH TAX PLANNING, PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 ZENSEN ZENSEN; SOVIA LOLITA A. PARDEDE; CORINNA WONGSOSUDONO
JURNAL ILMIAH KOHESI Vol 6 No 2 (2022): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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

Abstract

This study aims to examine the effect of Tax Planning, Profitability, and Liquidity on firm value in Real Estate and Property Companies listed on the Indonesia Stock Exchange for the 2015-2019 period, either partially or simultaneously. The data in this study is secondary data obtained from the Indonesia Stock Exchange website. The source of the research data is the financial statements of Real Estate and Property companies downloaded from the Indonesia Stock Exchange website from 2015 to 2019. The number of samples used are 24 companies taken from a population of 45 companies with an observed year number of 5 years so that the number of observations in the study This is a total of 120 observations. The analytical method used in this research is using multiple regression analysis, partial test, simultaneous test and determination test, where previously the classical assumption test has been carried out. The results showed that profitability and liquidity had a significant effect on firm value with a significant value less than 0.05, while tax planning had no effect. Simultaneously, tax planning, profitability and liquidity have a significant effect on firm value in Real Estate and Property Companies listed on the Indonesia Stock Exchange for the 2015-2019 period as evidenced by a significant value less than 0.05.
Pelatihan Cara Menumbuhkan Jiwa Entrepreneurship Sejak Dini pada Anak-Anak Panti Asuhan Elim Anugrah Tan Kim Hek Tan; Sovia Lolita A. Pardede; Corinna Wongsosudono; Petrus Gani; Mipo Mipo
Dedikasi Sains dan Teknologi (DST) Vol. 2 No. 1 (2022): Dedikasi Sains dan Teknologi : Volume 2 Nomor 1, Mei 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v2i1.1582

Abstract

Pengabdian kepada masyarakat merupakan salah satu dari tugas Tridharma Perguruan Tinggi. Kegiatan ini bertujuan memberikan gambaran tentang pentingnya jiwa kewirausahaan (entrepreneurship) dan menumbuhkan jiwa kewirausahaan tersebut sejak dini terutama pada anak-anak di lingkungan Panti Asuhan Elim Anugrah. Pemahaman jiwa kewirausahaan sejak dini sangatlah penting karena merupakan salah satu faktor utama dalam proses pembentukan karakter, kreativitas dan produktivitas anak yang tentunya akan berpengaruh terhadap kemampuan bersaing mereka di kemudian hari, terutama seiring dengan semakin berkembangnya teknologi dan revolusi industri 4.0 maka di masa yang akan datang mereka akan dihadapkan dengan persaingan dan tantangan yang jauh lebih ketat. Proses penyampaian materi dalam kegiatan ini adalah dengan memberikan ceramah menggunakan bahasa yang sederhana serta contoh berupa cerita biografi dari tokoh-tokoh pengusaha yang sukses merintis usaha mereka. Tujuan dari metode penyampaian ini adalah agar anak-anak dapat lebih mudah memahami materi yang ingin disampaikan serta mampu menginspirasi mereka bahwa ketidakberuntungan yang mereka alami bukanlah penghambat dalam memperjuangkan masa depan mereka tetapi sebaliknya merupakan suatu dorongan agar lebih giat dan kuat dalam menghadapi tantangan di kemudian hari. Selain itu, proses penyampaian materi juga dibarengi dengan adanya pembagian kelompok dan permainan yang bertujuan untuk membina kemampuan bekerjasama dan memimpin dari anak-anak Panti Asuhan Elim Anugrah. Kegiatan ini mendapat sambutan antusias dari anak-anak Panti Asuhan Elim Anugrah dan diharapkan kegiatan ini mampu memberikan bekal bagi anak-anak Panti Asuhan Elim Anugrah agar dapat tumbuh berkembang menjadi generasi penerus bangsa yang memiliki keterampilan, pengetahuan, sikap dan karakter yang siap terjun ke masayarakat dan bahkan dapat turut berperan dalam menciptakan lapangan kerja.
The Influence of Ceo Reputation, Company Reputation And The Auditor's Reputation To Financial Distress Rifdah Riyan Dara; Ahmad Saputra; Sovia Lolita Apriani Pardede
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

This research aims to examine and analyze the effect of CEO reputation, company reputation and auditor reputation on financial difficulties. The dependent variable, namely financial difficulties, is measured using a dummy variable with a binomial measure, namely (1) if the company is experiencing financial difficulties and zero (0) if the company is not experiencing financial difficulties. If the condition of the company meets at least one of these requirements, it is given a value of 1 (experiencing financial difficulties) and if it does not meet at least one condition, it is considered not experiencing financial difficulties which is then given a value of 0. While the independent variable, namely the CEO's reputation is measured by data envelopment analysis (DEA), then the reputation of the company using the GRI guidelines, is given a value of 1 if there is a company reputation dimension and a value of 0 (zero) if there is none, then the scores are summed based on the dimensions of the company's reputation and auditor reputation using a dummy variable. If the company uses the services of a KAP that is affiliated with The Big Four Auditor KAP, it is given a code of 1. Meanwhile, if the company uses the services of a KAP that is not affiliated with the Big Four Auditor KAP, it is given a code of 0. The third stage was data analysis with logistic regression analysis.84 companies listed on the IDX were used as a sample and then logistically analyzed using the SPSS program since the variables used a dummy measure. The results of this research succeeded in proving that the reputation of the CEO and the reputation of the company had a negative effect on financial difficulties, thus the better the reputation of the CEO and the company, the lower the financial difficulties. However, the auditor's reputation has no effect on financial difficulties. The management will assume that regardless of the reputation of the auditors chosen by the company will still give the sinilar opinion regarding the company's financial condition.
Tantangan Profesi Akuntan di Era Revolusi 4.0 pada Siswa/i SMKN 7 Medan Rifdah Riyan Dara; Sovia Lolita Apriani Pardede; Corinna Wongsosudono; Ripka Seriidahna Ginting; Fajrillah Fajrillah; Pratiwi Putri Lestari
Jurnal Pengabdian Kepada Masyarakat Digital Vol 1, No 4: JUPED - November 2022
Publisher : Insight Power (Kekuatan Wawasan)

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

Abstract

The era of the industrial revolution 4.0 poses a challenge to society and the government with an increasing number of old manual jobs that will disappear and be replaced by the use of advanced technology in the form of machines, robots and others. Unpreparedness and inability of human resources to adapt and use technology can cause unemployment in the future. The information gap related to workforce needs can be overcome by introducing a new literacy model consisting of technological literacy, digital literacy and human literacy. Efforts to increase this new literacy are carried out by holding community service activities. The implementation of this community service in collaboration with SMK Negeri 7 Medan Amplas with participants consisting of school students, the number of participants who took part in this community service activity was 15 people. This activity was held aiming to provide students with increased insight related to the industrial revolution 4.0, especially big data and data mining so that they can prepare themselves earlier to enter the world of work in the era of the industrial revolution 4.0. Submission of material is done by lecture and question and answer. The results of this community service activity showed thatKeywords: industrial revolution 4.0, digital literacy, human literacy, big data, data mining
Sosialisasi Penerapan PSAK 115 pada Transaksi Penjualan di PT Alfa Scorpii Setia Budi (Yamaha Medan) Mutia Riska Faridani; Rifdah Riyan Dara; Corinna Wongsosudono; Sovia Lolita Apriani Pardede; Ripka Seriidahnaita Ginting; Esty Pudyastuti
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 4 No. 2 (2025): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i2.5319

Abstract

PSAK 115 is an Indonesian accounting standard that governs revenue recognition from contracts with customers. Previously known as PSAK 72, the standard adopts IFRS 15 and replaces PSAK 23 and PSAK 34. PSAK 115 requires that revenue be recognized when the entity has fulfilled its performance obligations to the customer, ensuring revenue is recognized at the right time, in the correct amount, and with proper disclosure. In practice, however, implementing PSAK 115 poses challenges. Common issues include difficulties in determining the timing of revenue recognition, identifying performance obligations, transferring control, and allocating the transaction price to multiple obligations within a single contract. This community service was conducted at PT Alfa Scorpii Medan with the aim of enhancing the understanding of financial and administrative staff regarding PSAK 115. The method used involved presentations and interactive discussions. The results showed that participants understood the five-step revenue recognition model and the importance of contract-based reporting. It is expected that this activity will encourage the company to apply PSAK 115 more accurately, leading to financial reports that are more reliable, relevant, and useful for users’ decision-making processes.
Optimalisasi Pengendalian Kas dan Persediaan pada Usaha Cafe Multiproduk melalui Pelatihan Akuntansi Praktis di Locana & More Medan Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Corinna Wongsosudono; Ripka Seriidahnaita Ginting; Esty Pudyastuti; Rifdah Riyan Dara
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 03 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i03.323

Abstract

This Community Service Program aims to improve cash control and inventory management at Locana & More, a multiproduct café business that also sells flowers and fashion items. The partner’s main problems include the absence of a structured cash recording system, inconsistent transaction documentation, and the lack of inventory records, which resulted in discrepancies between physical stock and written records. The program was carried out using a participatory approach and hands-on practice, actively involving the owner and employees in practical accounting training. The training covered daily cash books, cash journals, transaction documentation, stock cards, and scheduled Stock Opname. The results indicate significant improvements in recording consistency, stock accuracy, and employees’ understanding of basic accounting procedures. In addition, the program produced a Standard Operating Procedure (SOP) for cash and inventory control that can be applied sustainably. Overall, the program positively strengthened internal control systems and enhanced operational efficiency.
Pelatihan Penyusunan Jurnal Penyesuaian Sebagai Upaya Penguatan Pemahaman Siklus Akuntansi Pada Siswa SMA Wiyata Dharma Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Rifdah Riyan Dara; Ripka Seriidahnaita Ginting; Esty Pudyastuti; Arif Rahman
Jurnal Masyarakat Indonesia (Jumas) Vol. 5 No. 01 (2026): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v5i01.360

Abstract

This community service activity was conducted at Universitas IBBI as part of the campus tour program attended by students of SMA Wiyata Dharma. One of the academic enrichment sessions in the campus tour was training on preparing adjusting entries to strengthen students' understanding of the accounting cycle. The problem addressed in this activity was the limited practical understanding of students in identifying end-of-period adjustments, determining debit and credit accounts, and linking adjusting entries to financial statement preparation. The method consisted of a short lecture, guided demonstration, case-based practice, and interactive discussion using service-company transaction examples. The activity showed that contextual and practice-oriented training helped students understand the role of adjusting entries in producing more accurate accounting information. This activity indicates that campus tour programs can be developed not only as institutional introduction activities but also as meaningful academic engagement to improve accounting literacy among senior high school students.
Co-Authors Ahmad Saputra Arif Rahman Aulia Trisna Setiadi Corinna Wongsosudono Esty Pudyastuti Fajrillah, Fajrillah HAPCIN SUHAIRY Hek, Tan Kim Mipo Mipo Mutia Riska Faridani Petrus Gani Pratiwi Putri Lestari Rifdah Riyan Dara Ripka Seriidahnaita Ginting TIO FANNY ANGELE ZENSEN ZENSEN