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All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Akuntansi Prima Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Merry Rusida S
Universitas Prima Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, LAVERAGE, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Novelia Handayani Saragih; Nia Angelia; Jhon Lismart Benget. P.; Merry Rusida S; Audrey M Siahaan
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4959

Abstract

Tax avoidance is one of the efforts to minimize the tax burden that is often done by companies. There are several factors that affect a company in conducting tax avoidance including, company age, profitability, leverage and company size. This study used a quantitative approach. Quantitative data regarding information about the variables studied in the form of numbers or numbers, it can be concluded that the age of the company, profitability, laverage, company size affect the tax avoidance variable simultaneously. The study selected 10 companies as samples during 2018-2021. Therefore, the number of observations obtained is 40 observations. The results of this research analysis can be concluded that company age, profitability, laverage, company size have a positive effect on tax avoidance.
The Influence of the Effectiveness of Implementing Accounting Information Systems, Utilization of Technology, Human Resource Competency and Management Participation on Individual Performance: Study at Shopee Express Delivery Service Companies in Medan City Ryo Eru Nugraha Ginting; Herlin Munthe; Merry Rusida S; Kiki Hardiansyah Siregar
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 2 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/63kapw06

Abstract

The objective of this study is to investigate the impact of the implementation of accounting information systems, technology use, human resource competency, and management engagement on individual performance at Shopee Express, a delivery service firm located in the city of Medan. The present study employs quantitative data. The research was carried out at a logistics company called Shopee Express, located in the urban area of Medan. The study's population comprises all employees employed at the Shopee Express delivery service company in the city of Medan, amounting to a total of 60 individuals. The sample size for this study also consists of 60 people. The study incorporated a combination of primary and secondary data sources, as employed by the researcher. The findings and analysis of this study are presented as follows: (1) The implementation of accounting information systems has a noteworthy impact on individual performance, as evidenced by the statistical significance of the sig value being less than 0.05. The impact of technology utilization on individual performance is shown to be statistically significant, as indicated by a significance level of less than 0.05. The competency of human resources has a substantial impact on individual performance, as indicated by a statistically significant p-value of less than 0.05. The involvement of management has a substantial impact on the performance of individuals, as evidenced by the statistical significance of the relationship (p < 0.05). (5) The concurrent impact of establishing accounting information systems, utilizing technology, possessing human resource competence, and engaging in management participation has a noteworthy effect on individual performance, as indicated by a statistically significant p-value of less than 0.05. The Adjusted R-Square value is 0.641, indicating that the research variables provide a substantial contribution of 64.10% towards explaining individual performance. The remaining 35.90% is attributed to external factors beyond the scope of this study.
PENGARUH RETURN ON ASSET (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022 Muhammad Ikbar; Agrifa Penina; Merry Rusida S
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (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.v8i3.14528

Abstract

Tinjauan ini bermaksud untuk mengelola menguji dan memutuskan ikatan antara biaya saham dengan ROA (Return on Asset) dan ROE (Return on Equity). Penelitian ini difokuskan pada bisnis makanan dan minuman yang akan tercatat di Bursa Efek Indonesia antara tahun 2020 dan 2022. Situs resmi Bursa Efek Indonesia (www.idx.co.id) sebagai sumber pengujian diperoleh lebih dari tiga puluh organisasi dipilih dengan menggunakan teknik pemeriksaan purposive. Kemudian, berbagai metode regresi linier digunakan untuk menganalisis data. SPSS 26 adalah perangkat lunak analisis yang digunakan. Studi ini menunjukkan bahwa ROA dan ROE memengaruhi biaya saham. Sementara itu, hasilnya didapatkan bahwa ROA dan ROE memengaruhi harga saham secara bersamaan.
Analisis Pengaruh Sistem Pembayaran Non Tunai, Infrastruktur Digital Dan Teknologi Digital Terhadap Pertumbuhan Ekonomi Di Sumatera Utara Venessa Muliana; Josua Hutauruk; Dhani Verba Tarigan; Setiawan Zai; Merry Rusida S; Rifqah Harahap
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): 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/msej.v6i4.8362

Abstract

Penggunaan sistem pembayaran non-tunai kini semakin meluas di tengah masyarakat karena menawarkan kemudahan dalam melakukan transaksi keuangan. Metode ini, yang dikenal sebagai cashless, telah diadopsi di berbagai wilayah Sumatera Utara. Penerapan sistem ini terbukti memberikan dampak positif terhadap pertumbuhan ekonomi nasional. Transaksi yang berjalan lebih efisien turut mempercepat perputaran uang dalam perekonomian, sehingga mampu mendorong peningkatan aktivitas ekonomi secara keseluruhan. Keunggulan utama sistem ini terletak pada efisiensi dan keamanannya dalam melakukan pembayaran. Menurut laporan Badan Kebijakan Fiskal, masyarakat pengguna sistem pembayaran non-tunai merasakan berbagai manfaat, seperti kemudahan, kenyamanan, dan efisiensi dalam bertransaksi. Selain menguntungkan individu, sistem ini juga memberikan nilai tambah bagi pelaku usaha dan pemerintah. Bagi sektor usaha, penggunaan sistem digital dapat mengurangi biaya transaksi, sedangkan bagi pemerintah, sistem ini mempermudah pengawasan dan pengelolaan transaksi secara transparan dan sistematis. Lebih lanjut, sistem pembayaran digital diyakini berperan dalam menciptakan pertumbuhan ekonomi yang lebih merata dan inklusif, serta berkontribusi pada pengurangan angka kemiskinan. Berdasarkan data dari International Monetary Fund (IMF), Indonesia menempati posisi ketiga tertinggi di dunia dalam hal pertumbuhan ekonomi selama lima tahun terakhir, setelah India dan Tiongkok. Selain itu, angka kemiskinan serta pengangguran menunjukkan penurunan. Oleh karena itu, dapat dikatakan bahwa penerapan sistem pembayaran non-tunai membantu mendorong ekonomi dan meningkatkan kesejahteraan masyarakat.
Co-Authors Agrifa Penina Audrey M Siahaan Dhani Verba Tarigan Herlin Munthe Jhon Lismart Benget. P. Josua Hutauruk Kiki Hardiansyah Siregar Muhammad Ikbar Nia Angelia Novelia Handayani Saragih Rifqah Harahap Ryo Eru Nugraha Ginting Setiawan Zai Venessa Muliana