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All Journal Jurnal ComunitA Servizio Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Media Akuntansi Perpajakan Jurnal Penelitian Akuntansi INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) Review of International Economy and finance (RITEF)
Swanto Sirait
Universitas Kristen Indonesia
Religion Humanities Economics, Econometrics & Finance Education Library & Information Science Nursing Social Sciences

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY , UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP EARNINGS RESPONSE COEFFICIENTS Studi Empiris pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2010-2019. Ita Kusumawati; Muhammad Zilal Hamzah; Agustina Suparyati; Swanto Sirait
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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Abstract

This research aimed to examine the effect of Corporate Social Responsibility (CSR), Firm Size, Capital Structure, and Profitability to Earnings Response Coefficient (ERC). This matter caused by Corporate Social Responsibility (CSR) become responsibility to company in improving care for environment and social. It certainly can change the financial structure in some company and it may change the way of thinking the investor will react to this matter. In this study the number of samples used in this study were 15 companies in the period 2010 to 2019. The method used is the panel data regression method by E-views 10 program. The analysis result show that together Corporate Social Responsibility (CSR), Firms Size, Capital Structure, and Profitability simultaneously affect the Earnings Response Coefficient (ERC). Partial test show that Corporate Social Responsibility (CSR), Size, Capital Structure, and Profitability affect the Earnings Response Coefficient (ERC).
Literasi Pengisian E-SPT Tahunan Wajib Pajak Orang Pribadi Pada Jemaat HKBP Sutoyo Lenny Panggabean; Jisman M Lubis; Swanto Sirait; Rudy S Sinaga; Daniel Kopong
JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 4 No. 1 (2022): APRIL
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/cs.v4i1.3735

Abstract

Tax notification letter, hereinafter abbreviated as SPT, is a letter used to report the tax obligations of every individual and corporate taxpayer, without exception. This is a polemic every year that is felt by every taxpayer, especially individual taxpayers, where the SPT could be manual but with the reforms in the field of taxation, taxpayers inevitably have to make adjustments. This raises a new problem where not all individual taxpayers are familiar with the world of digitalization. Therefore, this community service activity (PPM) is here to bridge the problems that occur around the introduction and filling of e-SPT in accordance with the provisions of the applicable laws and regulations. The method used in this PPM is to conduct webinar counseling with the consideration of the COVID-19 outbreak which is still high and the distribution of online questionnaires to find out what factors cause difficulties in filling out the annual e-SPT for individual taxpayers every year.
Penyuluhan Pemadanan NPWP dengan NIK: Langkah Efektif Menuju Administrasi Pajak yang Terpadu Lenny Panggabean; Milko Hutabarat; Jisman M. Lubis; Rudy S. Sinaga; Swanto Sirait; Greis Klara Harianja; Tabhita Regina Maanary; Lerina Mariska Butar Butar; Priskila F. Damar
JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 6 No. 2 (2024): OKTOBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/cs.v6i2.6137

Abstract

The outreach on matching Individual Taxpayer Numbers (NPWP) with Population Identification Numbers (NIK) is a crucial effort to enhance tax administration efficiency and tax compliance in Indonesia. NPWP and NIK are two significant identifiers for Indonesian citizens, but discrepancies or data duplication between them are common. Faculty from the Tax Management program, assisted by student volunteers from the tax volunteer group, conducted this matching activity through outreach to the community at the Christian University of Indonesia (UKI). They utilised questionnaires to gather feedback from participants on the topic discussed.The conclusion drawn is that the twenty-five participants who attended the outreach (PkM) are now aware of the necessity to match their NIK with NPWP. The final deadline for this matching is June 30, 2024, with full implementation to be enforced nationwide starting July 1, 2024. Participants expressed their satisfaction with the outreach conducted by the Tax Management faculty from the Vocational Faculty of UKI, with support from the tax volunteers.
EXPLORING THE ECONOMIC IMPACTS OF SUSTAINABLE TOURISM ON LOCALS: A COMPARATIVE ANALYSIS BETWEEN BALI AND NORTH SUMATERA Diego Romario De Fretes; Caroline; Al-Amin; Swanto Sirait; Ahmad Rizani
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 2 No. 1 (2023): INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Publisher : ADISAM Publisher

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Abstract

This comparative analysis explores the economic impacts of sustainable tourism on local communities in Bali and North Sumatra, Indonesia. The study highlights the significance of understanding the specific contexts of these regions and examines the economic benefits, challenges, and policy initiatives related to sustainable tourism development. The research methodology involved a comprehensive literature review and data analysis. The selection criteria for comparative analysis and the variables and indicators used were carefully considered to ensure a comprehensive examination of the economic impacts of sustainable tourism in Bali and North Sumatra. The findings reveal positive economic outcomes in both regions, including job creation, income generation, and support for local businesses. However, Bali exhibits a more significant economic impact with its more developed tourism industry than North Sumatra. This difference can be attributed to factors such as higher tourist influx and better tourism infrastructure in Bali. The comparative analysis also uncovers common challenges locals face in both regions, including infrastructure development, resource management, cultural preservation, community engagement, capacity building, marketing strategies, and equitable distribution of benefits. Addressing these challenges is essential for sustaining the economic benefits of sustainable tourism and ensuring the preservation of natural and cultural resources. In conclusion, this comparative analysis highlights the economic impacts of sustainable tourism in Bali and North Sumatra. It emphasizes the need to address challenges and implement effective policies to maximize economic benefits and ensure a more equitable distribution for local communities.
ANALYSIS OF THE INFLUENCE OF COMMUNITY ECONOMIC EMPOWERMENT AND FINANCIAL INCLUSION IN STRENGTHENING MSME CAPITAL (A STUDY OF GOVERNMENT PROGRAM LITERATURE IN INDONESIA) Ahmad Rizani; Swanto Sirait; Pratiwi Subianto
Review of International Economy and Finance Vol. 1 No. 4 (2025)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16811866

Abstract

This study analyses the impact of community economic empowerment and financial inclusion on strengthening the capital of Micro, Small and Medium Enterprises (MSMEs) in Indonesia based on a literature review of various government programmes. The results show that synergistic efforts through training, business mentoring, and facilitating access to financing sources can significantly improve the capabilities and competitiveness of MSME actors. Financial inclusion programmes, such as People's Business Credit (KUR), business capital assistance, and financial service digitalisation, have proven to expand access to capital and boost business management efficiency. In addition, financial literacy and digital innovation further strengthen MSMEs' resilience to economic challenges and market changes. This study emphasises the importance of optimising the integration of community economic empowerment and financial inclusion through adaptive policies, regular monitoring, and ecosystem support to ensure that SME capital strengthening is effective, sustainable, and has a broad impact on the national economy.
Pengaruh Cash Holding, Modal Kerja dan Tax Planning terhadap Kinerja Keuangan dengan Komisaris Independen sebagai Pemoderasi Frangky Yosua Sitorus; Angelene Quintina; Swanto Sirait
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9786

Abstract

This study aims to analyze the effect of cash holding, working capital, and tax planning on financial performance, with independent commissioners as moderating variables in these relationships. The research objects are energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period, consisting of 34 companies with a total of 102 observations. The method used is panel data regression with a fixed effect model approach and robust standard error testing to address heteroscedasticity and autocorrelation issues. The results show that cash holding has a significant positive effect on financial performance, while working capital and tax planning do not have a significant effect. These findings suggest that efficient cash management improves financial flexibility and profitability, whereas working capital and tax planning have not been effectively optimized. Independent commissioners are proven to strengthen the influence of cash holding and tax planning on financial performance but do not moderate the relationship between working capital and financial performance. This research highlights the importance of good corporate governance in maximizing firm value through effective oversight of internal financial management.
Pengaruh Literasi Akuntansi, Literasi Perpajakan, dan Literasi Digital Terhadap Minat Bekerja di Kantor Akuntan Publik Dengan Growth Mindset Sebagai Pemoderasi Sihar Tambun; Jeannike Naftali; Frangky Yosua Sitorus; Swanto Sirait; Riris Rotua Sitorus
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.9001

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi akuntansi, literasi perpajakan, dan literasi digital terhadap minat bekerja di Kantor Akuntan Publik dengan growth mindset sebagai variabel pemoderasi. Profesi akuntan publik memiliki peran penting dalam sistem keuangan negara, namun masih terbatas jumlah tenaga profesional di bidang ini dibandingkan dengan kebutuhan pasar. Meskipun profesi ini identik dengan lulusan Sarjana Akuntansi, terdapat sejumlah faktor yang mempengaruhi minat mahasiswa untuk bekerja di Kantor Akuntan Publik, seperti pengakuan profesional, penghargaan finansial, dan lingkungan kerja. Literasi dalam akuntansi, perpajakan, dan digital diyakini dapat meningkatkan minat bekerja di profesi ini. Literasi akuntansi membantu individu dalam pengelolaan keuangan dan pengambilan keputusan keuangan yang bijak, literasi perpajakan meningkatkan pemahaman terhadap kewajiban perpajakan, sedangkan literasi digital mendukung transformasi digital yang mempermudah pekerjaan dalam sektor keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi untuk menguji hubungan antara ketiga bentuk literasi tersebut dan minat bekerja, serta peran moderasi growth mindset. Hasil penelitian diharapkan memberikan wawasan tentang bagaimana faktor-faktor tersebut mempengaruhi minat bekerja di Kantor Akuntan Publik, serta bagaimana growth mindset dapat meningkatkan pengaruh literasi terhadap keputusan karier mahasiswa di bidang akuntansi. Penelitian ini berkontribusi dalam memperkaya literatur terkait dengan profesi akuntan publik dan memberikan rekomendasi untuk meningkatkan minat bekerja di sektor ini melalui pengembangan literasi yang relevan
Co-Authors Agustina Suparyati Ahmad Rizani Ahmad Rizani Al- Amin Al-Amin Angelene Quintina Caroline Caroline Caroline Daniel Kopong Diego Romario De Fretes Frangky Yosua Sitorus Greis Klara Harianja Ita Kusumawati Jeannike Naftali jisman m lubis Jisman M. Lubis Lenny Panggabean Lerina Mariska Butar Butar Milko Hutabarat Muhammad Zilal Hamzah Pratiwi Subianto Priskila F. Damar Riris Rotua Sitorus Rudy S Sinaga Rudy S. Sinaga Sihar Tambun Tabhita Regina Maanary