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All Journal Manajemen dan Bisnis JURNAL AKUNTANSI DAN BISNIS Worksheet : Jurnal Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan journal of social and economic research
Muhammad Asrin Jazuli
Politeknik Negeri Medan
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Struktur Kepemilikan, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Aldryan Barokah; Meily Surianti; Dina A. Siregar; Muhammad Asrin Jazuli
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 1 (2023): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i1.1081

Abstract

The purpose of this study was to determine the effect of managerial ownership, institusional ownership, capital structure, and firm size on company value. This research uses secondary data from manufacturing in the basic industry and chemicals sector companies annual report which is listed on the Indonesia Stock Exchange in 2015-2019. Sampling method of this research using purposive sampling method, total sample in this research is 13 companies. This research uses multiple linear regression as analysis instrument. Before doing the regression test, it’s examined by using classical assumption tests. The findings indicate that: (1) managerial ownership effect on firm value, (2) institutional ownership effect on firm value, (3) capital structure has not influence on firm value, and (4) firm size effect on firm value. AbstrakPenelitian ini bertujuan untuk melihat pengaruh kepemilikan manajerial, kepemilikan institusional, struktur modal, dan ukuran perusahaan terhadap nilai perusahaan. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan tahunan perusahaan manufaktur industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Metode pengambilan sampel pada penelitian ini adalah purposive sampling, jumlah sampel pada penelitian ini adalah 13 perusahaan. Penelitian ini menggunakan analisis regresi linier berganda. Sebelum melakukan analisis regresi, terlebih dahulu dilakukan pengujian asumsi klasik. Hasil dari penelitian ini menunjukkan bahwa: (1) kepemilikan manajerial berpengaruh positif terhadap nilai perusahaan, (2) kepemilikan institusional berpengaruh positif terhadap nilai perusahaan, (3) struktur modal tidak berpengaruh terhadap nilai perusahaan, serta (4) ukuran perusahaan berpengaruh positif terhadap nilai perusahaan.
Kualitas Pelayanan Yang Berdampak Pada Kepuasan Pelanggan Nova Sabrina; Muhammad Asrin Jazuli
Manajemen dan Bisnis Vol 5, No 2 (2023): AGUSTUS
Publisher : Jurnal Prodi Fakultas Ekonomi-UISU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jmb.v5i2.7366

Abstract

This research aims to examine the influence of service quality dimension, namelytangible (physical evidence), reliability, responsiveness, assurance, and empathy,on the statisfaction of customers at the payment counters for electricity, water, andonline telephone services of Mitra Sumatera 008 Stabat. The population of this study consists of customers. The research sample consist of 30 respondents selectedusing Non- Probability sampling technique with an Accidental Sampling approach.This approach selects respondents based on chance encounters with the researcherand considered suitable to be included as samples. The analysis results indicatethat the indicators are valid and the variables are reliable, thus they can be used for further   analysis.   In   testing   the   classical   assumptions,   no   issues   ofmulticollinearity              (high correlation between independent variables).  heteroscedasticity (unequal residual variances), or non-normal distribution of residuals were found. This indicates that the regression model used satisfies the classical assumptions. Based on the research findings, it can be concluded that the dimension of service   quality,   namely   tangible, reliability,   responsiveness, assurance, and empathy, have a significant influence on the satisfaction of customers
Sustainable Development Goals: Peran Blue Economy dan Digital Accounting Pada Pengembangan UMKM Pesisir Kabupaten Serdang Bedagai Rahmadani Rahmadani; Nurhaflah Soraya; Muhammad Asrin Jazuli; Khairi Anshor
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8352

Abstract

This study provides an overview of the role of the blue economy and digital accounting in the development of coastal MSMEs. Another important aspect is the creation of sustainable development. The purpose of this study is to obtain information related to the development of coastal MSMEs through the blue economy and digital accounting concepts. The long-term objective of this research is to provide coastal MSMEs with literacy on how the blue economy is increasingly relevant in economic, social, and environmental terms in overcoming various challenges in coastal areas that have abundant marine potential and wealth, supported by digital accounting for financial management for MSME development and improving the economic level of local communities and sustainability. This research is qualitative research by analyzing data using NVivo software. Data collection techniques were carried out using interviews, observation, and documentation. This research was conducted at the Dungun Serdang Bedagai Salted Fish MSME. The results of this study are in the form of a Business Model Canvas (BMC) with the concepts of the blue economy and digital accounting in the Dungun Salted Fish MSME. The concepts of the blue economy and digital accounting have complex interrelationships in various aspects that affect the development and sustainability of the Dungun Salted Fish Coastal MSME in Serdang Bedagai Regency.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BEI Titin Ariani Togatorop; Muhammad Asrin Jazuli; Ilham H Napitupulu
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1383

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on firm value in the technology sector. The research method is quantitative with secondary data in the form of annual financial reports of technology companies listed on the IDX for the period 2022–2024. The sample was determined through purposive sampling, resulting in 31 companies with a three-year observation period and a total of 93 data points. The analysis used descriptive statistics and multiple linear regression with the help of SPSS version 29. The results of the study show that leverage affects firm value, while profitability and firm size have no significant effect.
PENGARUH RETURN ON EQUITY, EARNING PER SHARE, DAN SALES GROWTH TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERINDEKS LQ45 Sartika Elfrida Naomi Situmorang; Muhammad Asrin Jazuli; Ilham Hidayah Napitupulu; Anita Putri
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1440

Abstract

This research aims to empirically prove the influence of return on equity, earning per share, and sales growth on stock prices in companies indexed LQ45. The sampling technique in this research is purposive sampling method. The sample in this study consisted of 23 companies and 138 observation data from 2019 to 2024. The data collection technique used in this research is documentation techniques. The data was collected based on the annual report and audited financial statements of companies indexed LQ45, which can be accessed through the official website of the Indonesia Stock Exchange. Data were analyzed using multiple linear regression with SPSS version 25. The results of this research show that return on equity has no significant effect on stock prices, while earning per share has a positive and significant effect on stock prices. Furthermore, sales growth also does not have a significant effect on stock prices. These findings indicate that among the three fundamental factors, earning per share is the most dominant variable considered by investors in making investment decisions on LQ45-indexed companies in the Indonesia Stock Exchange.
PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR CONSUMER NON- CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Musa Siagian; Muhammad Asrin Jazuli; Jojor Lisbet Sibarani; Eli Safrida
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1449

Abstract

This research aims to empirically prove the influence of profitability, solvency, and company size on stock returns in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange. The sampling technique in this research is the purposive sampling method. The sample in this research consisted of 29 companies and 116 observation data. The data collection technique used in this research is documentation techniques. Data was collected based on annual reports and audited financial statements of consumer non-cyclical sector companies for the period 2020–2023, which can be accessed via the official website of the Indonesia Stock Exchange. The data was processed and analyzed using multiple linear regression analysis techniques with SPSS version 25 software. The results of this research show that profitability has a positive effect on stock returns, solvability has a positive effect on stock returns, while company size has no effect on stock returns
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVEARGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Fery Andrian; Khanti Listya; Eli Safrida; Muhammad Asrin Jazuli
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1454

Abstract

Penelitian ini memiliki tujuan untuk menguji dampak dari Rasio Profitabilitas, Ukuran Perusahaan dan Leverage pelaporan Corporate Social Responsibility pada perusahaan yang beroperasi di sektor Pertambangan dan terdaftar di Bursa Efek indonesia. Teknik pengambilan sampel dalam penelitian ini ialah Peneliti menggunakan metode purposive sampling dalam pengambilan sampel, dengan total 21 perusahaan dan 84 data observasi. Data dikumpulkan melalui teknik dokumentasi, bersumber dari annual report dan laporan keuangan auditan perusahaan sektor pertambangan periode 2021–2024 yang diperoleh dari situs resmi Bursa Efek Indonesia. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Hasil analisis menunjukkan bahwa profitabilitas dan leverage berpengaruh negatif terhadap pengungkapan Corporate Social Responsibility (CSR), sedangkan ukuran perusahaan berpengaruh positif terhadap pengungkapan CSR.
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA KANTOR SAMSAT KOTA MEDAN) Michelle Navaya; Ilham Hidayah Napitupulu; Rahmadani; Muhammad Asrin Jazuli
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1071

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor studi kasus pada kantor samsat kota medan. Data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh melalui penyebaran kuesioner kepada masyarakat yang ada di kota Medan. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan jumlah responden yang dikumpulkan 100 Wajib Pajak dari keseluruhan populasi. Pengujian dilakukan dengan menggunakan analisis regresi linier berganda dengan bantuan software SPSS versi 25. Hasil penelitian ini menunjukkan kesadaran wajib pajak dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kantor Samsat Kota Medan. Dengan demikian hasil penelitian ini diharapkan dapat bermanfaat dalam usaha peningkatan kepatuhan perpajakan terutama dalam kaitannya dengan kesadaran wajib pajak dan sanksi perpajakan khususnya di wilayah penelitian.
Co-Authors Aldryan Barokah Anita Putri Dina A. Siregar Fery Andrian Ilham H Napitupulu Jojor Lisbet Sibarani Khairi Anshor Khanti Listya Meily Surianti Michelle Navaya Musa Siagian Napitupulu, Ilham Hidayah Nova Sabrina Nurhaflah Soraya Rahmadani Rahmadani Safrida, Eli Sartika Elfrida Naomi Situmorang Titin Ariani Togatorop