Article Per Year (5 Year)
p-Index From 2021 - 2026
5.378
P-Index
This Author published in this journals
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

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
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.
D PENGARUH MODERNISASI ADMINISTRASI PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA UPT. SAMSAT LUBUK PAKAM Dwi Savetri Br. Sembiring; Thezar Fiqih Hidayat Hasibuan
Jurnal Ekonomi Bisnis Digital Vol 2 No 2 (2023): Call for Paper Volume 2 Nomor 2 Juli 2023
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v2i2.248

Abstract

This study aims to determine the effect of modernization of tax administration and tax sanctions on motor vehicle taxpayer compliance at the UPT. Samsat Lubuk Pakam. The type of research used in this research is quantitative. The population in this study is 97,800 motor vehicle taxpayers at UPT. Samsat Lubuk Pakam and the sample in this study were 100 motor vehicle taxpayer respondents at the UPT. Samsat Lubuk Pakam. The technique used by researchers for data collection is a survey method using questionnaire media (questionnaire). Data analysis used in this study was validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis test, t test, f test, and R2 test. The results showed that the effect of modernization of tax administration had a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions have a positive and significant effect on motor vehicle taxpayer compliance Based on the test rules it can be concluded that simultaneously the effect of modernization and tax sanctions has a positive and significant effect on motor vehicle taxpayer compliance.
Pengaruh Kemampuan Kerja, Job Burnout, Disiplin Kerja Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada PT Karsa Prima Permata Nusa Alpin Wijaya; Fajar Rezeki Ananda Lubis; Steven Steven; Thezar Fiqih Hidayat Hasibuan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11256

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Kemampuan Kerja, Job Burnout, Disiplin Kerja dan Gaya Kepemimpinan secara simultan terhadap Kinerja Karyawan. Pendekatan penelitian ini berdasarkan pendekatan kuantitatif. Populasi dan sampel penelitian adalah 95 responden. Teknik analisa data menggunakan analisis regersi linear berganda. Hasil perhitungan hipotesis secara parsial dan secara bersamaan Kemampuan Kerja, Job Burnout, Disiplin Kerja dan Gaya Kepemimpinan berpengaruh positif dan signifikan terhadap Kinerja Karyawan.
PENGARUH BUDAYA ORGANISASI, KOMPENSASI DAN IKLIM ORGANISASI TERHADAP KINERJA PEGAWAI DI KANTOR DINAS KEPENDUDUKAN DAN CATATAN SIPIL KOTA MEDAN Adjhie Mawisguna; Fajar Rezeki Ananda Lubis; Michelle Paulina Munthe; Thezar Fiqih Hidayat Hasibuan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12195

Abstract

This research aims to investigate the impact of organizational culture, compensation, and organizational climate on the performance of Civil Servants at the Office of Population and Civil Registration in Medan City. The respondents in this study are the Civil Servants working in this office. The analysis method applied utilizes the SMART PLS technique, which helps in assessing the validity and reliability of the variables and identifying whether the independent variables contribute positively or negatively to the performance of the Civil Servants. Through this approach, it is expected to gain a deeper understanding of the various factors influencing the performance of Civil Servants at the Office of Population and Civil Registration in Medan City.
Pengaruh Volume Penjualan dan Harga Jual Terhadap Profitabilitas Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Pratama, Ramadhan Indi; Hasibuan, Thezar Fiqih Hidayat
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 4 (2024): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14041351

Abstract

This study describes the rice sub-sector companies listed on the Indonesia Stock Exchange in 2020-2023.The purpose of this study is to determine the influence of sales volume and selling price on profitability in rice sub-sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sample used in this study is 32 data from financial statements and annual reports for the 2020- 2023 period. The classic assumption test used in this study is by using the normality test, multicollinearity test, heterokedasticity test and autocorrelation test. The data analysis used to test the hypothesis is using multiple linear regression analysis techniques. Based on the results of this study, it shows that (1) Sales Volume partially has a positive and significant effect on Profitability, shown by a tcount value of 3.145 a ttable value of 2.048 with a significance value of 0.004 0.05; (2) Selling Price partially does not have a positive and significant effect on Profitability, shown by a tcal value of 0.790 a ttable value of 2.036 with a significance value of 0.436 0.05; (3) Sales Volume and Selling Price simultaneously affect Profitability, shown by the value of Fcal 5.017 Ftable 3.25 with a significance of 0.013 0.05.
PENGARUH CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 kaban, alvionita; Tri Asti Nasution, Shabrina; Hidayat Hasibuan, Thezar Fiqih
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 3 (2024): Edisi Oktober 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i3.11568

Abstract

Fenomena dalam penelitian ini adalah tax avioidiance indonesia pada tahun 2020 belum mencapai targetsedangkan tahun 2021-2022 sudah mencapai target, yang dimana target pada tahun 2020 sebesar Rp1.198,82 triliun sedangkan pendapatan realisasi pajaknya sebesar Rp 758,60 triliun, pada tahun 2021 targetsebesar Rp 1.229,60 triliun sedangkan pendapatan realisasinya sebesar Rp 1.231,87 triliun meningkat daritahun sebelumnya dan pada tahun terakhir yaitu 2022 yang dimana target penerimaan pajak sebesar Rp1.485,00 triliun akan tetapi pendapatan realisasi pajaknya sebesar Rp 1.716,8 triliun. untuk mengetahuipengaruh capital intensity dan profitabilitas terhadap tax avoidance pada perusahaan pertambangan yangterdaftar di Bursa Efek Indonesia tahun 2020-2022, secara parsial dan simultan. Desain penelitian yangdigunakan adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 47 perusahaan pertambanganyang terdaftar di Bursa Efek Indonesia periode 2020-2022 dengan teknik pengambilan sampel berdasarkankriteria dengan menggunakan purposive sampling, sehingga sampel penelitian berjumlah 19 perusahaansektor pertambangan yang terdaftar di Bursa Efek Indonesia mulai tahun 2020-2022. Dalam penelitian inijenis data yang digunakan yaitu data kuantitatif. Sumber data yang digunakan dalam penelitian ini diperolehdari website Bursa Efek Indonesia (BEI). Metode analisis data menggunakan analisis regresi linear bergandadengan SPSS.25. Berdasarkan hasil uji t yang telah dilakukan, dapat disimpulkan bahwa capital intensityberpengaruh secara positif dan signifikan terhadap tax avoidance pada perusahaan sektor pertambanganyang terdaftar di Bursa Efek Indonesia tahun 2020-2022 dan profitabilitas berpengaruh secara positif dansignifikan terhadap tax avoidance pada perusahaan sektor pertambangan yang terdaftar di Bursa EfekIndonesia tahun 2020-2022. Berdasarkan hasil pengujian uji F disimpulkan bahwa capital intensity danprofitabilitas berpengaruh positif dan signifikan terhadap tax avoidance.
The Influence of Financial Ratios on Tax Avoidance Sembiring, Anggata Pradija; Hasibuan, Thezar Fiqih Hidayat; Siregar, Retnawaty
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4819

Abstract

This study aims to determine the extent of the influence of Sales Growth, Return on Assets, and Capital Intensity on Tax Avoidance in plantation sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. This type of research is causal effect with a quantitative approach, and the sample data in this study amounts to 64, which represents data from 16 financial reports over the 4-year research period. The type of data in this study is secondary data. The analysis method used in this study is multiple regression analysis. The research results show that Sales Growth has a partially positive and significant effect on Tax Avoidance, Return on Assets (ROA) has a partially positive and significant effect on Tax Avoidance, and Capital Intensity has a negative and significant effect on Tax Avoidance. The F-test results indicate a positive and significant influence.
D PENGARUH MODERNISASI ADMINISTRASI PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA UPT. SAMSAT LUBUK PAKAM Br. Sembiring, Dwi Savetri; Hasibuan, Thezar Fiqih Hidayat
Jurnal Ekonomi Bisnis Digital Vol 2 No 2 (2023): Artikel Riset Juli 2023
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v2i2.248

Abstract

This study aims to determine the effect of modernization of tax administration and tax sanctions on motor vehicle taxpayer compliance at the UPT. Samsat Lubuk Pakam. The type of research used in this research is quantitative. The population in this study is 97,800 motor vehicle taxpayers at UPT. Samsat Lubuk Pakam and the sample in this study were 100 motor vehicle taxpayer respondents at the UPT. Samsat Lubuk Pakam. The technique used by researchers for data collection is a survey method using questionnaire media (questionnaire). Data analysis used in this study was validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis test, t test, f test, and R2 test. The results showed that the effect of modernization of tax administration had a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions have a positive and significant effect on motor vehicle taxpayer compliance Based on the test rules it can be concluded that simultaneously the effect of modernization and tax sanctions has a positive and significant effect on motor vehicle taxpayer compliance.
Analisis Penerapan Layanan E-Samsat, Samsat Keliling dan Samsat Drive Thru terhadap Penerimaan Pajak Kendaraan Bermotor, Periode 2019-2022 di UPT PPDRD Medan Kaur, Soniya; Sagala, Indah Cahya; Hasibuan, Thezar Fiqih Hidayat; Rahman, Fauziah
Jurnal Bisnis Mahasiswa Vol 5 No 3 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.605

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan layanan E-SAMSAT, Samsat Keliling, dan Samsat Drive Thru terhadap penerimaan pajak kendaraan bermotor di UPT PPDRD Medan selama periode 2019-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan penerimaan pajak dan dokumentasi resmi UPT PPDRD Medan. Analisis data dilakukan dengan metode analisis regresi linear berganda untuk mengukur pengaruh masing-masing layanan terhadap penerimaan pajak. Hasil penelitian menunjukkan bahwa penerapan layanan E-SAMSAT, Samsat Keliling, dan Samsat Drive Thru memberikan kontribusi positif terhadap peningkatan penerimaan pajak kendaraan bermotor. Di antara ketiga layanan tersebut, layanan E-SAMSAT memiliki pengaruh paling signifikan dalam meningkatkan kepatuhan wajib pajak dan penerimaan pajak kendaraan bermotor. Temuan ini memberikan implikasi bagi pemerintah daerah untuk terus mengembangkan inovasi layanan berbasis teknologi dalam meningkatkan efisiensi dan efektivitas pengelolaan pajak kendaraan bermotor.
Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Keuangan Terhadap Nilai Perusahaan Farmasi yang Terdaftar di BEI 2018-2022 Isrul Pati Sianturi; Thezar Fiqih Hidayat Hasibuan; Warsani Purnama Sari; Alfriado Leonard Noprian Dolok Saribu; Wardhani Indah Sari
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 2 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i2.2343

Abstract

This study examines the effect of Environmental Accounting Disclosure and Financial Performance on the Value of Manufacturing Companies in the Pharmaceutical Industry Sub-Sector listed on the Indonesia Stock Exchange for the 2018-2022 period of 11 pharmaceutical companies. The sampling technique based on criteria using purposive sampling obtained 40 company annual report data. The data analysis method uses multiple linear regression analysis. Based on the regression results, it shows that environmental accounting disclosure has a positive and insignificant effect on company value and financial performance has a positive and significant effect on company value. Based on the simultaneous results, it is concluded that Environmental Accounting Disclosure and Financial Performance have a simultaneous and positive effect on the Value of Manufacturing Companies in the Pharmaceutical Industry Sub-Sector listed on the Indonesia Stock Exchange for the 2018-2022 period.
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 Siregar, Retnawaty Situmorang, Astuti Steven Steven Sucitra Dewi Torang Simatupang Vanisa Meifari Vira Fidellia Wardhani Indah Sari Warsani Purnama Sari Widia Verawati Widya Angraini