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<![CDATA[PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK MEDAN TIMUR ]]>
<![CDATA[FITRIANI SARAGIH]]>
<![CDATA[ KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Pajak Fakultas Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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<![CDATA[ABSTRACT This study aims to know the effect of organizational structure on the obedience assessable, the influence of organizational procedures on the obedience assessable, the influence of the organizational strategy on the obedience assessable, and the influence of organizational culture on the obedience assessable.Based on the values of regression for the independent variable concluded that the biggest influence on the Taxpayer Compliance is the value of the Organizational Procedure at 0.860 followed by Organizational Culture at 0.221 and followed by the Organizational Strategy at -0.041, and for the next is Organizational Structure at -0.035. Based on the description is known that the increase of the obedience assessable. The result of F test showed no effect of Organizational Structure, Organizational Procedures and organizational strategy on tax compliance. The results of multiple correlation known positive (0.954) indicates that Organizational Structure, Organizational Procedures and organizational strategies gave positive effect jointly (directional) with tax compliance. The results of the correlation value is known that the procedure has no effect on the performance of the Organization at 0.924 then organizational strategies affect the performance at 0.920 and Organizational Structure effect at 0.878. Based on the value of a positive correlation can be seen that any increase in the Organizational Structure, Organizational Procedures and organizational strategies, so the taxpayer compliance is also tend to increase. Keywords :Compliance Taxpayers,Taxation Administration System]]>
<![CDATA[Model Pengelolaan Keuangan Berbasis Literasi Keuangan dan Inklusi Keuangan : Studi pada UMKM di Kota Binjai ]]>
<![CDATA[Dahrani Dahrani]]>;
<![CDATA[Fitriani Saragih]]>;
<![CDATA[Pandapotan Ritonga]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.778
<![CDATA[This study aims to produce a Model of Financial Management Based on Financial Literacy and Financial Inclusion: A Study on MSMEs in Binjai City. Meanwhile, the research time until the completion stage is estimated to be approximately 8 months from March 2021 to October 2021. This research is basic research. The population and sample in this study were taken from 205 Micro, Small and Medium Enterprises in Binjai City, through collaboration using a cluster sampling approach in 5 sub-districts in Binjai City, as well as random sampling based on the criteria of type, duration, and average level. business profit. Primary data collection was carried out using a survey method using a questionnaire (questionnaire). The data analysis technique used is descriptive statistical analysis and SEM-PLS with the help of Smart PLS software. The results showed that based on the results of data processing from the structural model, the results obtained that the Financial Literacy variable had a significant positive effect on Financial Inclusion: A study on MSMEs in Binjai City. Financial Literacy has a significant positive effect on Financial Management: Study on MSMEs in Binjai City. Financial Inclusion has a significant positive effect on Financial Management, and Financial Inclusion can positively mediate Financial Literacy on Financial Management: Study on MSMEs in Binjai City.]]>
<![CDATA[Analisis Struktur Aktiva Dalam Meningkatkan Biaya Modal Pada Pt. Kedaung Indah Can Tbk ]]>
<![CDATA[Fitriani Saragih]]>
<![CDATA[ SOSEK : Jurnal Sosial dan Ekonomi Vol 1, No 1 (2020): Juli - Oktober 2020 ]]>
Publisher : <![CDATA[SOSEK : Jurnal Sosial dan Ekonomi ]]>
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DOI: 10.55357/sosek.v1i1.23
<![CDATA[Adapun tujuan dari penelitian ini adalah sebagai berikut : Untuk mengetahui dan menganalisis biaya modal (DER) pada PT. Kedaung Indah Can Tbk. Untuk mengetahui dan menganalisis struktur aktiva (total aset) pada PT. Kedaung Indah Can Tbk. Untuk mengetahui dan menganalisis struktur aktiva (total aset) dalam meningkatkan biaya modal (DER) pada PT. Kedaung Indah Can TbkTeknik analisis data yang digunakan adalah analisis deskriptif, yaitu dengan cara menganalisis data-data biaya modal kemudian ditarik kesimpulan dari data laporan keuangan.Pada nilai struktur aktiva atau total aset dapat dilihat bahwa pada beberapa tahun terjadi penurunan nilai total asset. Dari hasil pembahasan bahwa pada beberapa tahun struktur aktiva dapat meningkatkan biaya modal (DER).]]>
<![CDATA[PENGELOLAAN KEUANGAN MELALUI MENABUNG PADA ANAK USIA DINI DI DESA BINJAI BAKUNG KABUPATEN DELI SERDANG ]]>
<![CDATA[Fitriani Saragih]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/liabilities.v3i1.4236
<![CDATA[Pengelolaan Keuangan merupakan hal yang penting untuk mengatur keuangan, salah satu yang dapat dilakukan dengan cara menabung. Menabung harus mulai ditanamkan sejak usia dini .Karena tabungan memilki peranan penting di masa depan. Menabung merupakan salah satu cara untuk mengelola uang. Menabung yang paling mudah adalah di rumah karena dapat dilakukan setiap waktu Pengelolaan Keuangan memang tidak bias dipungkiri menjadi salah satu kondisi yang bias berpengaruh terhadap keberlangsungan hidup karena tanpa pengelolaan keuangan yang baik maka hidup akan lebih sulit dalam mengelola keuangan. Oleh karena itu pengelolaan keuangan sangat penting dan harus dipahami sejak dini. salah satu yang dapat dilakukan dalam mengelola keuangan adalah dengan cara menabung. Menabung harus mulai ditanamkan sejak usia dini supaya terbiasa,Karena tabungan memilki peranan penting di masa depan. Menabung merupakan salah satu cara untuk mengelola uang. Menabung yang paling mudah adalah di rumah karena dapat dilakukan setiap waktu.]]>
<![CDATA[Perbandingan Metode Springate Dan Zmijewski Dalam Memprediksi Kebangkrutan Pada Perusahaan Ritel Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Fitriani Saragih]]>;
<![CDATA[Artika Dewi]]>
<![CDATA[ Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi) No 2 (2019): Prosiding FRIMA ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi STEMBI Bandung ]]>
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DOI: 10.55916/frima.v0i2.11
<![CDATA[Tujuan_ Mengetahui dan menganalisis apakah terdapat perbedaan antara metode Springate dan Zmijewski dalam memprediksi kebangkrutan pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia.Metode_ Menggunakan jenis penelitian komparatif deskriptif dengan pendekatan kuantitatif. Populasi yang digunakan adalah 23 perusahaan ritel yang terdaftar di Bursa Efek Indonesia, dengan sampel penelitian ditentukan dengan metode purpose sampling sehingga diperoleh 17 perusahaan sampel. Dalam pengumpulan data menggunakan teknik pengumpulan dengan metode dokumentasi Teknik analisis data yang digunakan adalah statistik deskriptif, uji normalitas, dan uji beda paired sample t-test.Temuan_Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara metode Springate dan Zmijewski dalam memprediksi kebangkrutan perusahaan ritel yang terdaftar di Bursa Efek Indonesia.Originalitas_Penelitian ini Fokus pada metode Springate dan Zmijewski untuk memprediksi kebangkrutanTipe Penelitian_Studi Empiris]]>
<![CDATA[Relevansi Istihsan Dan Istishab Di Masa Kini Dan Mendatang ]]>
<![CDATA[Fitriani Saragih]]>;
<![CDATA[Sudirman Suparmin]]>;
<![CDATA[Tuti Anggraini]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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<![CDATA[As the times develop, the problems that occur in society are increasingly complex and not all problems that occur can be explained by the Qur'an and Sunnah. However, because ijmak is difficult to do, the scholars carry out istimbath of Islamic law in the form of istihsan and istishab. Istihsan and istishab as sources and methods of law are still debated, there are some scholars who accept it and some scholars who reject it. This study aims to see whether istihsan and istishab are still relevant to current and future economic conditions. The method used is the library method and the results of this study will provide an overview of the relevance of istihsan and istishab today and in the future.]]>
<![CDATA[Analisis Pasar Tenaga Kerja Dalam Perspektif Ekonomi Islam ]]>
<![CDATA[Wahyu Syarvina]]>;
<![CDATA[Fitriani Saragih]]>;
<![CDATA[Isnaini Harahap]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v8i2.977
<![CDATA[Employment problems are very important and complex problems. In Islamic economics, the problem of labor welfare always gets attention when looking at the labor market, so the scope of the labor market from a macroeconomic point of view not only tends to create favorable economic conditions, but also policies that determine the ideal wage that can lead to the power to create people's welfare as a fundamental tool of a country. The purpose of this study is to see how the labor market in an Islamic perspective. The type of research method in this research is qualitative research, namely library research that is sourced from books and other documents as the main object. Determination of wages in Islam depends on the needs of workers based on justice and honesty and protects the interests of employers and workers. The impact of the implementation of a labor market that is Islamic in nature can potentially create economic equity in society and develop the economy and welfare, as is expected to achieve falah in sharia economy]]>
<![CDATA[ANALISIS PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE PADA PT. GARUDA TEHNIK DEVELOPMENT ]]>
<![CDATA[Fitriani Saragih]]>
<![CDATA[ Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 2, No 2 (2017): Jurnal Akuntansi Manajerial, ISSN (E): 2502-6704 ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v2i2.928
<![CDATA[Tujuan penelitian ini adalah untuk memprediksi, menganalisis, dan mengetahui tingkat kebangkrutan pada PT. Garuda Tehnik Development dengan menggunakan Metode Altman Z-Score. Sumber data diperoleh dan dikumpulkan dari PT. Garuda Tehnik Development. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Data kuantitatif berupa laporan keuangan perusahaan yaitu laporan laba/rugi dan neraca pada tahun 2011 sampai dengan tahun 2015. Metode penelitian yang digunakan peneliti adalah metode deskriptif yaitu suatu penelitian yang dilakukan dengan cara mengumpulkan, menjelaskan dan menganalisis data sehingga memberikan gambaran sesuai dengan masalah yang dihadapi.Hasil analisis data dan pembahasan maka dapat disimpulkan bahwa perusahaan diprediksi mengalami kebangkrutan pada tahun 2011, 2012, 2014 dan 2015 sedangkan pada tahun 2013 perusahaan diprediksi dalam kondisi grey area. Hal ini terlihat dari nilai Z-Score yang mengalami penurunan yang tidak memenuhi standar. Penurunan Z-Score disebabkan kewajiban yang cenderung mengalami peningkatan hampir setiap tahunnya. Dilihat juga nilai penjualan yang tidak stabil pada setiap tahunnya.]]>
<![CDATA[Determinant factors of tax avoidance In Manufacturing Companies on the Indonesian Stock Exchange ]]>
<![CDATA[Fitriani Saragih]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 1 No. 3 (2022): 2022, September ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v1i3.71
<![CDATA[This study aims to determine the determinants of the occurrence of tax avoidance which includes several factors. The factors studied include corporate social responsibility, executive risk preference, and capital intensity in Food and Beverage Companies Listed on the Indonesia Stock Exchange. The population includes all food and beverage companies listed on the IDX with a population of 26 companies with a sample of 8 companies for 6 years of observation. The analytical technique used in this research is Multiple Linear Regression analysis. The results show that Corporate Social Responsibility partially has no effect on Tax Avoidance, Executive Risk Preference partially affects Tax Avoidance, Capital Intensity partially has no effect on Tax Avoidance, and Simultaneously shows that Corporate Social Responsibility, Executive Risk Preference, and Capital Intensity have an effect Significantly on Tax Avoidance in Manufacturing Companies in the Food and Beverage Sector Listed on the Indonesia Stock Exchange]]>
<![CDATA[Macro-Economic Determinants Sharia Share Prices ]]>
<![CDATA[Rahmat Daim Harahap]]>;
<![CDATA[Fitriani Saragih]]>;
<![CDATA[Sugianto Sugianto]]>;
<![CDATA[Iskandar Muda]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 1 No. 3 (2022): 2022, September ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v1i3.129
<![CDATA[The capital market is an indicator of a country's economic progress in supporting the economy of the country concerned. The purpose of this study is to analyze the macroeconomic determinants of Islamic stock prices. The research method uses a quantitative approach to secondary data in time series with the Vector Error Correction Model (VECM) and uses the help of the eviews 9 programs. This study uses monthly data from 2017 to 2021. The results of this study indicate that in the long term the variables of GDP and INFLATION hurts ISSI, while the JUB and KURS variables have a positive and significant effect on ISSI. In the short term, the variables of GDP, INFLATION, JUB, and EXCHANGE have no effect on ISSI]]>
