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All Journal Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Adijaya Multidisiplin Mount Hope Global Economic Journal Neraca Manajemen, Akuntansi, dan Ekonomi PENG: Jurnal Ekonomi dan Manajemen Multidisciplinary Indonesian Center Journal
Thezar Fiqih Hidayat Hasibuan
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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THE INFLUENCE OF WORK TRAINING, TEAMWORK, WORK MOTIVATION, AND WORK DISCIPLINE ON WORK PERFORMANCE AT PT PLN (PERSERO) UP 3 MEDAN Derry Alamsyah Lubis; Fajar Rezeki Ananda Lubis; Leonardo; Vira Fidellia; Thezar Fiqih Hidayat Hasibuan
Mount Hope Economic Global Journal Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i2.405

Abstract

The objective of this study is to analyze the influence of training, teamwork, work motivation, and work discipline on job performance at PT. PLN (Persero) UP 3 Medan. This research is quantitative in nature. The population consists of all employees from PT. PLN (Persero) UP 3 Medan, totaling 50 employees. The sample size matches the population size, comprising 50 employees, selected using saturated sampling technique. The research findings indicate that H1 is accepted, indicating that training influences job performance at PT. PLN (Persero) UP 3 Medan. H2 is accepted, indicating that teamwork influences job performance at PT. PLN (Persero) UP 3 Medan. H3 is accepted, indicating that work motivation influences job performance at PT. PLN (Persero) UP 3 Medan. H4 is accepted, indicating that work discipline influences job performance at PT. PLN (Persero) UP 3 Medan. H5 is accepted, indicating that training, teamwork, work motivation, and work discipline collectively influence job performance at PT. PLN (Persero) UP 3 Medan.
Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, Sanksi Perpajakan dan Pendapatan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Desa Tambunan Kecamatan Sibolangit Gretia Lamtiur Oktavia Lumban Gaol; Thezar Fiqih Hidayat Hasibuan; Hasbiana Dalimunthe
Jurnal Adijaya Multidisplin Vol 2 No 01 (2024): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh sosialisasi perpajakan, pengetahuan perpajakan, sanksi perpajakan dan pendapatan wajib pajak terhadap kepatuhan wajib pajak bumi dan bangunan di Desa Tambunan Kecamatan Sibolangit. Jenis penelitian yang digunakan pada penelitian ini adalah jenis kuantitatif. Populasi dalam penelitian ini yaitu sebanyak 132 wajib pajak yang ada di Desa Tambunan. Sampel dari penelitian ini yaitu 57 responden Sumber data yang digunakan dalam penelitian ini adalah sumber data primer. Teknik pengumpulan data yang digunakan pada penelitian ini menggunakan teknik pengumpulan dengan kuesioner. Metode yang digunakan pada penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian secara parsial menunjukkan bahwa sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, pengetahuan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dan pendapatan wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil penelitian secara simultan menunjukkan bahwa sosialisasi perpajakan ,pengetahuan perpajakan, sanksi perpajakan, pendapatan wajib pajak secara simultan mempengaruhi kepatuhan wajib pajak.
Pengaruh Akuntabilitas, Pengalaman Auditor dan Objektivitas Terhadap Kualitas Auit (Studi Empiris Pada Kantor Akuntan Publik di Kota Medan) Elisabeth Elfrida Gultom; Thezar Fiqih Hidayat Hasibuan; Rana Fathinah Ananda
Jurnal Adijaya Multidisplin Vol 2 No 01 (2024): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas, pengalaman auditor dan objektivitas terhadap kualitas audit. Penelitian ini menggunakan data primer, data primer diperoleh dari jawaban terhadap serangkaian pertanyaan dalam bentuk kuesioner kepada auditor yang bekerja di Kantor Akuntan Publik di Kota Medan yang berjumlah 50 responden. Sampel dalam penelitian ini ditentukan dengan metode (purposive sampling), dengan teknik berdasarkan pertimbangan (judgement sampling) terhadap auditor. Dari table uji-F diatas (Tabel 4.13) didapatkan nilai F hitung sebesar 68.248 menunjukkan bahwa signifikan tertera 0,000b. Hal ini menggambarkan variabel Akuntabilitas, Pengalaman Auditor dan Objektivitas Terhadap Kualitas Audit,  hal ini dengan mengikuti taraf signifikan 0.05 dan yang terjadi dibawah 0,05 (0,000). Dari lampiran, diperoleh bahwa Ftabel= 2;46 =3,20. Bila dibandingkan  dengan nilai Ftabel, maka Fhitung > Ftabel, atau 68.248 > 3,20 dengan demikian dapat disimpulkan bahwa semua variabel Independen Akuntabilitas, Pengalaman Auditor, Objektivitas berpengaruh simultan dan parsial terhadap variabel Dependen  Kualitas Audit.
PENGARUH SISTEM INFORMASI AKUNTANSI, GAYA KEPEMIMPINAN DAN KOMPENSASI KERJA TERHADAP KINERJA PEGAWAI KANTOR KECAMATAN SIPORA SELATAN Widia Verawati; Thezar Fiqih Hidayat Hasibuan; Minda Muliana Sebayang
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i8.5875

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi, gaya kepemimpinan dan kompensasi kerja terhadap kinerja pegawai kantor Kecamatan Sipora Selatan. Data penelitian ini dikumpulkan dengan menyebarkan 45 kuisioner kepada pegawai kantor Kecamatan Sipora Selatan. Hasil penelitian ini menunjukkan bahwa sistem informasi akuntansi, gaya kepemimpinan dan kompensasi kerja secara simultan berpengaruh positif dan signifikan terhadap kinerja pegawai kantor Kecamatan Sipora Selatan, dengan nilai signifikan adalah 0,000. Oleh karena itu dapat disimpulkan bahwa pernyataan hipotesis yang menyatakan sistem informasi akuntansi, gaya kepemimpinan dan kompensasi kerja secara simultan berpengaruh kinerja pegawai pada Kantor Kecamatan Sipora Selatan, diterima.
ACCOUNTING DIGITAL TRANSFORMATION ASSESSED THROUGH AUDITOR WORKLOAD AND EVIDENCE VERIFICATION Shabrina Tri Asti Nasution; Thezar Fiqih Hidayat Hasibuan; Devi Ayu Putri; Desy Astrid Anindya
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.141

Abstract

This research examines the usefulness of digital transformation in the implementation of finance in companies. Digital transformation in this case is analyzed by examining the positive influence on auditor workload and evidence verification. The data analysis method used in this research is full model Structural Equation Modeling (SEM) analysis using the Partial Least Square (PLS) approach or better known as SEM-PLS, with a statistical application known as SmartPLS, the SmartPLS version used is version. 3.2.9., the research sample was 30 auditors at a public accounting firm, The data collection used was a questionnaire instrument which was developed by the needs of researchers by examining in more detail about digital transformation after a comprehensive literature review which serves to identify and operationalize the main theoretical constructs. The research results show that digital transformation is influenced by evidence verification, but workload has no effect on digital transformation. In this way, digital transformation can verify data precisely, in real-time, portfolios and submitted documents can be checked more thoroughly.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, AUDIT QUALITY AND KNOWLEDGE ON THE ACCURACY OF AUDIT OPINION (CASE STUDY: ACCOUNTING FIRM IN MEDAN CITY) Sartika Siagian, Dewi; Thezar Fiqih Hidayat Hasibuan; Nuzullina, Sari
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.641

Abstract

This study aims to determine the effect of accounting information systems, audit quality and knowledge partially on the accuracy of audit opinion provision at Public Accounting Firms in Medan. The sample selection method in this study was carried out using purposive sampling. The sample was taken as many as 45 respondents from a total population of 244 auditors working at 20 Public Accounting Firms in Medan. The independent variables in this study are accounting information systems (X1), audit quality (X2) and knowledge (X3), while the dependent variable is the accuracy of audit opinion provision. Data analysis used multiple linear regression analysis. The results of the study indicate that the Accounting Information System has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Audit quality has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Knowledge has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Accounting Information Systems, audit quality and knowledge simultaneously have a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan.
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah(Studi Kasus pada SKPD BPKPD Kabupaten Nias) Pratama Lase, Elfandyka; Rana Fathinah Ananda; Thezar Fiqih Hidayat Hasibuan; Shabrina Tri Asti Nasution
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/h36g4x26

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kualitas laporan keuangan daerah. Berdasarkan hipotesis penelitian yang telah ditetapkan diketahui bahwa sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 41 responden dan penentuan sampel dengan teknik random sampling sebanyak 41 responden. Teknik pengolahan dana menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dan secara simultan sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan..
Pengaruh Growth Opportunity, Net Working Capital, Investment Opportunity Set Dan Capital Expenditure Terhadap Cash Holding Pada Perusahaan Transportasi Di Bursa Efek Indonesia Tahun 2019-2023 Widya Angraini; Sucitra Dewi; Thezar Fiqih Hidayat Hasibuan
Widya Balina Vol. 10 No. 1 (2025): Jurnal Widya Balina
Publisher : widya balina

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Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Growth Opportunity, Net Working Capital, Invesment Opportunity Set dan Capital Expenditure terhadap Cash holding pada perusahaan Transportasi di Bursa Efek Indonesia tahun 2019-2023, secara parsial dan simultan. Desain penelitian yang digunakan adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 23 Perusahaan Transportasi di Bursa Efek Indonesia Tahun 2019-2023 dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling, sehingga sampel penelitian berjumlah 18 perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia mulai tahun 2019-2023. Dalam penelitian ini jenis data yang digunakan yaitu data kuantitatif. Sumber data yang digunakan dalam penelitian ini diperoleh dari website Bursa Efek Indonesia (BEI). Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS.25. Berdasarkan hasil uji t yang telah dilakukan, dapat disimpulkan bahwa Growth Oppurtunity berpengaruh positif dan signifikan terhadap Cash Holding, Net working capital berpengaruh secara positif dan signifikan terhadap Cash Holding, Investment Opportunity Set berpengaruh secara positif dan signifikan terhadap Cash Holding dan Capital Expenditure berpengaruh secara positif dan signifikan terhadap Cash Holding. Berdasarkan hasil pengujian uji F disimpulkan bahwa Growth Opportunity, Net Networking Capital, Investment Opportunity Set dan Capital Expenditure berpengaruh secara positif dan signifikan terhadap Cash Holding pada Perusahaan Transportasi di Bursa Efek Indonesia tahun 2019-2023.
THE EFFECT OF OWNERSHIP CONCENTRATION, CASH HOLDING ON COMPANY VALUE WITH DIVIDEND PAYOUT RATIO AS AN INTERVENING VARIABLE Septianar Sitorus; Thezar Fiqih Hidayat Hasibuan; Minda Muliana Br Sebayang
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 4 (2025): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i4.715

Abstract

This study aims to determine the effect of Ownership concentration (X1) and Cash holding (X2) on Company Value (Y) which is proxied by the Price earning ratio through the Dividend payout ratio (Z) as an intervening variable. The population used is all Coal sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample of this study was 9 companies using purposive sampling. The data collection method is the documentation study method, literature method and research gap and is analyzed quantitatively. The data analysis method is Path Analysis with the help of Smart PLS version 3 with the PLS test method consisting of the Outer Model Analysis test, Inner Model Analysis, and Hypothesis Testing. This study concludes that (1) Ownership concentration has a significant positive effect on company value, (2) Cash holding has a significant positive effect on company value, (3) Ownership concentration does not have an effect on the dividend payout ratio, (4) Cash holding has a significant positive effect on the dividend payout ratio, (5) Dividend payout ratio has a significant effect on company value, (6) Ownership concentration does not have an effect on company value through the mediation of dividend payout ratio, (7) Cash holding has a significant positive effect on company value through the mediation of dividend payout ratio.
THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION AND ENVIRONMENTAL PERFORMANCE ON PROFITABILITY IN FOOD AND BEVERAGE SECTOR MANUFACTURING COMPANIES LISTED ON THE STOCK EXCHANGE INDONESIA (BEI) IN 2019 - 2023 Anju Dayantisyah; Thezar Fiqih Hidayat Hasibuan; Devi Ayu Putri Sirait
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.740

Abstract

This research aims to determine the effect of implementing Green Accounting, environmental performance on the profitability of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2019 - 2023. This research uses secondary data, this secondary data was obtained from financial report data of manufacturing companies in the food and beverage sector and drinks listed on the Indonesia Stock Exchange (BEI) via www.idx.co.id or the websites of each company. The population in this study were food and beverage sector manufacturing companies listed on the Indonesian Stock Exchange, namely 42 food and beverage sector manufacturing companies. Purposive sampling technique was used to take samples in this research. The sample for this research are companies that meet the criteria, namely 8 manufacturing companies in the food and beverage sector. The data analysis technique in this research uses SPSS. The results of this research show that Green Accounting has a positive and significant effect on profitability, and environmental performance has a positive and significant effect on profitability. Meanwhile, simultaneously it shows that Green Accounting and environmental performance have a significant positive effect on profitability.
Co-Authors ahmad azmi Anju Dayantisyah Dendry Perdana Putra Derry Alamsyah Lubis Desy Astrid Anindya Devi Ayu Putri Devi Ayu Putri Sirait Elisabeth Elfrida Gultom Fajar Rezeki Ananda Lubis Gretia Lamtiur Oktavia Lumban Gaol Hasbiana Dalimunthe Iskandar Muda Leonardo Minda Muliana Br Sebayang Minda Muliana Sebayang Muhammad Habibie Nuzullina, Sari Pratama Lase, Elfandyka Rana Fathinah Ananda Sabrina Tri Asti Nasution Sagala, Indah Cahya Sambas Ade Kesuma Sartika Siagian, Dewi Septianar Sitorus Silitonga, Millenio Gunawan Sucitra Dewi Vanisa Meifari Vira Fidellia Widia Verawati Widya Angraini