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All Journal Journal of Economic, Bussines and Accounting (COSTING) IKRA-ITH EKONOMIKA International Journal of Public Budgeting, Accounting and Finance Journal of Education, Humaniora and Social Sciences (JEHSS) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Accounting and Business Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Management, Economic and Accounting (JMEA) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Indonesia Sosial Teknologi Jurnal Adijaya Multidisiplin JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Socius: Social Sciences Research Journal Mount Hope Global Economic Journal Neraca Manajemen, Akuntansi, dan Ekonomi PENG: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Digital Multidisciplinary Indonesian Center Journal Jurnal Pengabdian Masyarakat dan Penelitian Terapan
Thezar Fiqih Hidayat Hasibuan
Universitas Medan Area
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management 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 Public Health Social Sciences Other

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Journal : Multidisciplinary Indonesian Center Journal

 1 
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 PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR FARMASI DI BURSA EFEK INDONESIA TAHUN 2018-2021 Enjelina Situmeang; Hasibuan, Thezar Fiqih Hidayat; Anada, Rana Fathinah; Rahman, Fauziah
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 1 (2024): Vol. 1 No. 1 Edisi Januari 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i1.21

Abstract

This research aims to determine the effect of environmental accounting and corporate social responsibility disclosures on the financial performance of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. Environmental accounting disclosures will encourage the ability to minimize environmental problems faced by the Company, problems of environmental damage, their causes and their impact on human life both now and in the future. This encourages people to realize the importance of environmental conservation. This research uses quantitative methods. The sample in this research was 36 data collection using the company's annual report. Sampling used total sampling and the significance level used was 0.05. Based on research results, Environmental Accounting positively and significantly influences financial performance, Corporate Social Responsibility positively and significantly influences financial performance, Environmental Accounting disclosure and Corporate Social Responsibility simultaneously influence the financial performance of Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia in 2018-2021.
PENGARUH ALOKASI DANA DESA DAN PARTISIPASI MASYARAKAT TERHADAP PEMBANGUNAN DESA (STUDI KASUS DESA SEI LAMA KECAMATAN SIMPANG EMPAT KABUPATEN ASAHAN) Silitonga, Millenio Gunawan; Sagala, Indah Cahya; Thezar Fiqih Hidayat Hasibuan
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 2 (2024): Vol. 1 No. 2 Edisi April 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i2.90

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Alokasi Dana Desa dan Partisipasi Masyarakat terhadap Pembangunan Desa di Desa Sei Lama Kecamatan Simpang Empat Kabupaten Asahan. Populasi yang digunakan dalam penelitian ini adalah Masyarakat Desa Sei Lama Kecamatan Simpang Empat Kabupaten Asahan. Jumlah sampel dalam penelitian ini adalah sebanyak 99 responden dengan metode pengambilan sampel dengan menggunakan teknik Non Probability Sampling. Data yang digunakan dalam penelitian ini adalah data primer dari hasil penyebaran kuesioner tertentu. Hasil penelitian ini menunjukkan bahwa variabel Alokasi Dana Desa, dan Partisipasi Masyarakat berpengaruh positif dan signifikan terhadap Pembangunan Desa Di Desa Sei Lama Kecamatan Simpang Empat Kabupaten Asahan. Dengan hasil ini diharapkan desa Sei Lama diharapkan melakukan pemekaran.
APPLICATION OF TAX PLANNING TO THE FIXED ASSET DEPRECIATION METHOD AT PT. PERKEBUNAN III Sihombing, Irananda; Sagala, Indah Cahya; Hasibuan, Thezar Fiqih Hidayat
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 2 (2024): Vol. 1 No. 2 Edisi April 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i2.91

Abstract

This research analyzes the impact of implementing tax planning on the fixed asset depreciation methods within PTPN III. The main objective of this study is to identify how the implementation of tax planning strategies affects the choice of fixed asset depreciation methods within PTPN III. The research method employed is a quantitative approach, collecting data through in-depth interviews with relevant stakeholders at PTPN III and analyzing documents related to the depreciation policies and the company's tax planning strategies. The results of this research show that by incorporating the straight-line depreciation method (tax) into its fixed asset depreciation, with a total accumulated depreciation smaller than declining balance (tax), PTPN III has saved on taxes, thus achieving its tax planning objectives.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN PERIODE 2020-2023 Dendry Perdana Putra; Muhammad Habibie; Thezar Fiqih Hidayat Hasibuan; Sabrina Tri Asti Nasution
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 4 (2024): Vol. 1 No. 4 Edisi Oktober 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i4.203

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh kepemilikan institusional, kepemilikan manajerial dan profitabilitas terhadap manajemen laba. Berdasarkan hipotesis penelitian yang telah ditentukan, diketahui bahwa kepemilikan institusional, kepemilikan manajerial dan profitabilitas berpengaruh positif dan signifikan terhadap terhadap manajemen laba. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 64 perusahaan sub sektor makanan dan minuman dengan teknik sampling purposive sampling sebanyak 14 perusahaan dalam kurun waktu 4 tahun dengan jumlah data 56 data. Teknik olah dana menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial kepemilikan institusional, kepemilikan manajerial dan profitabilitas berpengaruh positif signifikan terhadap manajemen laba dan secara simultan kepemilikan institusional, kepemilikan manajerial dan profitabilitas berpengaruh positif signifikan terhadap manajemen laba.
Co-Authors Adjhie Mawisguna ahmad azmi Alfifto Alfriado Leonard Noprian Dolok Saribu Alpin Wijaya Anada, Rana Fathinah Ananda, Fajar Rezeki Ananda, Rana Fatinah Anju Dayantisyah Br. Sembiring, Dwi Savetri Dendry Perdana Putra Derry Alamsyah Lubis Desy Astrid Anindya Devi Ayu Putri Devi Ayu Putri Devi Ayu Putri Sirait Dewi, Sucitra Dwi Savetri Br. Sembiring Elisabeth Elfrida Gultom Elva Angelia Astakho Enjelina Situmeang Fajar Rezeki Ananda Lubis Fauziah Rahman Gretia Lamtiur Oktavia Lumban Gaol Hasbiana Dalimunthe Indah Cahya Sagala Iskandar Muda Isrul Pati Sianturi kaban, alvionita Kaur, Soniya Leonardo Lubis, Fajar Rezeki Ananda Malvin Teddy Michelle Paulina Munthe Minda Muliana Br Sebayang Minda Muliana Sebayang Muhammad Habibie Nia Apriyani Pinem Nuzullina, Sari Pratama Lase, Elfandyka Pratama, Oscar Jovi Pratama, Ramadhan Indi Qian, Violyn Rahmadhani, Sari Nuzullina Rana Fathinah Ananda Riza Fanny Meutia Ruliani, Asyiah Nabila Sabrina Tri Asti Nasution Sambas Ade Kesuma Sartika Siagian, Dewi Sembiring, Anggata Pradija Septianar Sitorus sherly sherly Sihombing, Irananda Silitonga, Millenio Gunawan Simatupang, Torang Siregar, Retnawaty Situmorang, Astuti Steven Steven Sucitra Dewi Vanisa Meifari Vira Fidellia Wardhani Indah Sari Warsani Purnama Sari Widia Verawati Widya Angraini