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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) Jurnal Indonesia Sosial Teknologi Journal of Artificial Intelligence and Digital Business 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 Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
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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Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And Building Tax Payments With Tax Sanctions As A Moderating Variable Torang Simatupang; Thezar Fiqih Hidayat Hasibuan; Sari Nuzullina Rahmadhani
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 9 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i9.704

Abstract

This study aims to determine the impact, Service Quality, Taxpayer Awareness, Tax Knowledge, and Tax Sanctions on Taxpayer Compliance. This study took a sample of taxpayers in Jati Kesuma Village, Namo Rambe District, which were taken randomly. The number of samples taken was 88 people. This study also uses the variable tax sanctions as a moderating variable. The data analysis method used in this research is Moderated Regression Analysis (MRA) using SPSS for Windows. So the results of this study indicate that taxpayer awareness, service quality, and tax knowledge have a positive and significant influence on taxpayer compliance. The tax sanction variable acts as a pure moderator that strengthens the relationship between the dependent variable and the independent variable.
PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR FARMASI DI BURSA EFEK INDONESIA TAHUN 2018-2021 Enjelina Situmeang; Thezar Fiqih Hidayat Hasibuan; Rana Fathinah Anada; Fauziah Rahman
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) Millenio Gunawan Silitonga; Indah Cahya Sagala; 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 Irananda Sihombing; Indah Cahya Sagala; 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.v1i2.91

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.
THE INFLUENCE OF VIRAL MARKETING, BRAND IMAGE, FOOD QUALITY AND FOOD PRICE MIXUE ON REPEAT ORDERS FOR GEN Z CONSUMERS IN MEDAN CITY Sherly Sherly; Violyn Qian; Fajar Rezeki Ananda Lubis; Thezar Fiqih Hidayat Hasibuan
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.711

Abstract

The objective of this study is to investigate how Viral Marketing, Brand Image, Food Quality, and Food Price affect Repeat Orders at Mixue Medan. This study falls under the category of quantitative research. The research will involve all customers who have bought items at Mixue in Medan City in 2022, a population too vast to quantify. With 18 question items in the research, a minimum of 90 samples will be needed. The findings from the study indicate that the initial hypothesis has been confirmed, namely Viral Marketing influences Repeat Orders at Mixue Medan, the second hypothesis is accepted, namely Brand Image influences Repeat Orders at Mixue Medan, the third hypothesis is accepted, namely Food Quality influences Repeat Orders at Mixue Medan, the fourth hypothesis is accepted, namely Food Price influences Repeat Orders in Mixue Medan and the fifth hypothesis is that Viral Marketing, Brand Image, Food Quality and Food Price influence Repeat Orders in Mixue Medan.
THE EFFECT OF OVERCONFIDENCE BIAS, HERDING, AND ACCOUNTING LITERACY ON INVESTING DECISION MAKING WITH ESCALATION OF COMMITMENT AS AN INTERVENING VARIABLE (EMPIRICAL STUDY ON GENERATION Z INVESTORS IN MEDAN CITY) Thezar Fiqih Hidayat Hasibuan; Minda Muliana Sebayang; Sari Nuzullina Rahmadhani
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18764535

Abstract

This study aims to analyze the influence of behavioral factors (Overconfidence Bias and Herding) and Accounting Literacy on Investing Decision Making among Generation Z investors in Medan City, with Escalation of Commitment as an intervening variable. Generation Z is known as a new group of aggressive investors but is vulnerable to psychological bias and the influence of social trends ( fear of missing out ). The research method used is quantitative by distributing questionnaires to Gen Z stock investors domiciled in Medan City. Data were analyzed using Structural Equation Modeling (SEM). This article discusses the conceptual framework and hypotheses built based on Behavioral Finance Theory and Prospect Theory .
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah(Studi Kasus pada SKPD BPKPD Kabupaten Nias) Elfandyka Pratama Lase; Rana Fathinah Ananda; Thezar Fiqih Hidayat Hasibuan; Shabrina Tri Asti Nasution
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): Juli-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 Literasi Keuangan dan Persepsi Risiko terhadap Keputusan Investasi Saham di Kalangan Generasi Milenial pada Masyarakat Kecamatan Medan Sunggal Santa Ulina Saragih; Thezar Fiqih Hidayat Hasibuan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11442

Abstract

Investasi saham merupakan salah satu instrumen investasi yang semakin diminati oleh generasi milenial karena menawarkan potensi keuntungan jangka panjang. Namun, keputusan investasi yang diambil sering kali dipengaruhi oleh tingkat literasi keuangan dan persepsi risiko yang dimiliki investor. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan persepsi risiko terhadap keputusan investasi saham pada generasi milenial di Kecamatan Medan Sunggal. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi penelitian adalah masyarakat generasi milenial di Kecamatan Medan Sunggal, sedangkan sampel berjumlah 96 responden yang ditentukan menggunakan teknik purposive sampling berdasarkan rumus Lemeshow karena jumlah populasi tidak diketahui secara pasti. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuesioner dengan skala Likert lima poin. Analisis data dilakukan menggunakan regresi linear berganda yang didahului oleh uji validitas, reliabilitas, dan uji asumsi klasik. Pengujian hipotesis dilakukan melalui uji parsial (t), uji simultan (F), serta koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa literasi keuangan dan persepsi risiko berpengaruh positif dan signifikan terhadap keputusan investasi saham, baik secara parsial maupun simultan. Nilai koefisien determinasi menunjukkan bahwa kedua variabel independen mampu menjelaskan variasi keputusan investasi saham sebesar 46,7%, sedangkan sisanya sebesar 53,3% dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menunjukkan bahwa peningkatan literasi keuangan dan pemahaman terhadap risiko investasi dapat mendorong pengambilan keputusan investasi saham yang lebih rasional dan berkualitas di kalangan generasi milenial.
THE EFFECT OF INVESTMENT DECISION AND FUNDING DECISION ON FIRM VALUE IN COMPANIES AUTOMOTIVE LISTED ON THE INDONESIA STOCK EXCHANGE 2015-2019 PERIOD Sucitra Dewi; Thezar Fiqih Hidayat Hasibuan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.73

Abstract

This study aims to examine the effect of Investment Decisions, Funding Decisions, Dividend Policy and Intellectual Capital on Company Value in automotive companies listed on the Indonesia Stock Exchange in the 2015-2019 period. This research is a quantitative research with a descriptive approach. The population in this study are all automotive companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this study used a saturated sampling technique (census), which is a sampling technique where the total population is used as the sample. The results of this study are based on the partial t-test results. Investment decisions have no effect on firm value and funding decisions have an effect on firm value and dividend policy has no effect on firm value.
Co-Authors Adjhie Mawisguna ahmad azmi Alfriado Leonard Noprian Dolok Saribu Alpin Wijaya Ananda, Fajar Rezeki Ananda, Rana Fatinah Anju Dayantisyah Br. Sembiring, Dwi Savetri Dendry Perdana Putra Derry Alamsyah Lubis Desy Astrid Anindya Devi Ayu Putri Sirait Dwi Savetri Br. Sembiring Elfandyka Pratama Lase Elisabeth Elfrida Gultom Elva Angelia Astakho Enjelina Situmeang Fauziah Rahman Fauziah Rahman Gretia Lamtiur Oktavia Lumban Gaol Hasbiana Dalimunthe Indah Cahya Sagala Irananda Sihombing Iskandar Muda Isrul Pati Sianturi kaban, alvionita Kaur, Soniya Leonardo Lubis, Fajar Rezeki Ananda Malvin Teddy Michelle Paulina Munthe Millenio Gunawan Silitonga Minda Muliana Br Sebayang Minda Muliana Sebayang Minda Muliana Sebayang Muhammad Habibie Nia Apriyani Pinem Nuzullina, Sari Pratama, Oscar Jovi Pratama, Ramadhan Indi Qian, Violyn Rahmadhani, Sari Nuzullina Rana Fathinah Anada Rana Fathinah Ananda Riza Fanny Meutia Ruliani, Asyiah Nabila Sabrina Tri Asti Nasution Sambas Ade Kesuma Santa Ulina Saragih Sartika Siagian, Dewi Sembiring, Anggata Pradija Septianar Sitorus Sherly Sherly sherly sherly Siregar, Retnawaty Situmorang, Astuti Steven Steven Sucitra Dewi Torang Simatupang Vanisa Meifari Violyn Qian Vira Fidellia Wardhani Indah Sari Warsani Purnama Sari Widia Verawati Widya Angraini