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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Formosa Journal of Sustainable Research (FJSR) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Blantika : Multidisciplinary Journal
Br Purba, Rahima
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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EFEKTIFITAS PENYUSUNAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI) PADA SATUAN KERJA KEMENTERIAN AGAMA KOTA BINJAI Nasution, Indah Juli; Br Purba, Rahima; Maisyarah, Renny
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 4 (2024): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i4.663

Abstract

This research aims to analyze the implementation of the agency level financial application system (SAKTI) in order to increase the effectiveness of preparing financial reports in the Binjai City Ministry of Religion work unit. The research approach used is descriptive research. This research was conducted at the Work Unit at the Ministry of Religion (Kemenag) Binjai City which is located at Jalan Jenderal Gatot Subroto No. 55, Limau Mungkur, West Binjai District, Binjai City. The data used is primary data, and the second is secondary data. This research uses the independent variable, Implementation of the Institutional Level Financial Application System and the dependent variable, namely the Effectiveness of Preparing Financial Reports. Data collection techniques are observation, interviews and documentation. The data analysis technique used is descriptive statistical analysis. The results of this research show that the Binjai City Ministry of Religion work unit has implemented the SAKTI application since the beginning of 2022, although it is still very new, its implementation is quite effective and optimal, but employees still need more knowledge so that its application can be maximized.
ANALISIS TAX AVOIDANCE PADA EMITEN KONSTRUKSI: STUDI EMPIRIS DI BURSA EFEK INDONESIA Santi, Santi; Maisyarah, Renny; Br Purba, Rahima
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2197

Abstract

Tax avoidance is a legal tax management strategy carried out in accordance with taxation regulations, yet it often raises a dilemma because, while permitted, such practices are generally discouraged by tax authorities due to their impact on state revenue. The phenomenon of tax avoidance in Indonesia continues to rise, particularly in the construction industry sector, which is characterized by long-term projects and complex financing structures. These unique characteristics make the sector especially vulnerable to aggressive tax planning strategies. This study aims to analyze the influence of firm size, profitability, leverage, and institutional ownership on tax avoidance practices among construction companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Utilizing a quantitative approach, this research is based on secondary data drawn from annual reports and audited financial statements. The sample consists of 17 companies selected through purposive sampling, and the data were analyzed using multiple linear regression models with SPSS version 24. The empirical results show that firm size has a positive and significant effect on tax avoidance, suggesting that larger firms possess more resources and capacity to engage in sophisticated tax planning. While, profitability, leverage, and institutional ownership did not show significant effects, implying that these factors are not decisive in determining the tax avoidance behavior of companies in this sector. These findings are important both theoretically and practically. Based on Agency Theory where managers of larger firms may exploit available mechanisms to reduce tax burdens—while also challenging the expectations of signaling theory, particularly regarding the role of profitability. From a practical perspective, the study highlights the need for tax authorities to focus enforcement and monitoring efforts on large-scale firms, as they demonstrate a higher propensity for engaging in tax avoidance. Additionally, the findings call for a reassessment of existing regulatory frameworks and supervisory mechanisms in order to improve compliance without discouraging legitimate tax planning activities.
Financial Report Analysis to Assess Financial Performance at PT. Astra International Tbk for the 2019 – 2022 Period Sitorus, Fungky Yohanes; Br Purba, Rahima
Formosa Journal of Sustainable Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i7.10521

Abstract

The purpose of this study, "Financial Statement Analysis to Assess the Financial Performance of PT. Astra International Tbk for the Period 2019 - 2022," is to use quantitative descriptive methodologies to assess PT Astra International Tbk's financial performance during the previous four years. With secondary data from financial accounts, this technique offers a methodical summary of the company's liquidity, solvency, activity, and profitability. As PT Astra International Tbk has demonstrated strength in controlling its long-term liabilities, the study's results show that the company has a very good solvency ratio over the timeframe. The state of asset management, operational efficiency, and profit generation is subpar, as seen by the notable obstacles to activity, profitability, and liquidity.
MEMBENTUK KARAKTER ANTI KORUPSI PADA GENERASI MUDA DI SMAN 1 PANGURURAN Br Purba, Rahima; Tripriyono, Agus; Suci Pratiwi, Moratia; Natalia, Lidya
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 8 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i8.3015-3020

Abstract

Korupsi saat ini sebagai suatu fakta sosial yang sudah meluas secara sistemik serta menjadi budaya di negara kita. Perbuatan korupsi sebagaimana telah terpaut kedalam susunan operasional birokrasi kehidupan dan telah dirasa lumrah serta tidak adanya perasaan bersalah oleh oknum. Memaksimalkan pelajaran agama yang menjelaskan langsung terkait tercelanya perilaku korupsi dan keharaman. Tentunya dengan penjelasan yang sederhana sehingga mudah dipahami anak-anak. Akan sangat bagus dengan memasukkan beberapa contoh terkait praktik korupsi. Misalnya, menutup-nutupi kelebihan belanja, mengambil uang jajan tanpa diperkenankan, merampas hak orang lain dan lain sebagainya yang bersingunggan langsung ke dalam dunia anak-anak. Pemahaman agama dan iman yang kuat menjadi perisai terakhir serta sangat baik dalam pencegahan tingkah laku tercela yakni sikap korupsi. Tujuan
Implementasi Good Government Sebagai Upaya Pencegahan Fraud dalam Pengelolaan Keuangan Desa Br Purba, Rahima
Blantika: Multidisciplinary Journal Vol. 4 No. 1 (2026): Blantika: Multidisciplinary Journal
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v4i1.469

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh implementasi Good Government terhadap pencegahan fraud dalam pengelolaan keuangan desa di Kabupaten Deli Serdang. Good Government merupakan konsep tata kelola pemerintahan yang menekankan prinsip transparansi, akuntabilitas, partisipasi masyarakat, dan kepatuhan terhadap peraturan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Data diperoleh melalui penyebaran kuesioner kepada aparatur desa yang terlibat langsung dalam pengelolaan keuangan desa. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data dilakukan dengan uji validitas, uji reliabilitas, uji asumsi klasik, dan analisis regresi linear sederhana. Hasil penelitian menunjukkan bahwa implementasi Good Government berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa di Kabupaten Deli Serdang. Hal ini menunjukkan bahwa semakin baik penerapan prinsip Good Government, maka semakin tinggi upaya pencegahan fraud yang dilakukan oleh pemerintah desa. Penelitian ini diharapkan dapat memberikan kontribusi bagi pemerintah desa dalam meningkatkan tata kelola keuangan desa yang transparan, akuntabel, dan bebas dari praktik kecurangan.
EFEKTIFITAS PENYUSUNAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI) PADA SATUAN KERJA KEMENTERIAN AGAMA KOTA BINJAI Nasution, Indah Juli; Br Purba, Rahima; Maisyarah, Renny
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 4 (2024): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i4.663

Abstract

This research aims to analyze the implementation of the agency level financial application system (SAKTI) in order to increase the effectiveness of preparing financial reports in the Binjai City Ministry of Religion work unit. The research approach used is descriptive research. This research was conducted at the Work Unit at the Ministry of Religion (Kemenag) Binjai City which is located at Jalan Jenderal Gatot Subroto No. 55, Limau Mungkur, West Binjai District, Binjai City. The data used is primary data, and the second is secondary data. This research uses the independent variable, Implementation of the Institutional Level Financial Application System and the dependent variable, namely the Effectiveness of Preparing Financial Reports. Data collection techniques are observation, interviews and documentation. The data analysis technique used is descriptive statistical analysis. The results of this research show that the Binjai City Ministry of Religion work unit has implemented the SAKTI application since the beginning of 2022, although it is still very new, its implementation is quite effective and optimal, but employees still need more knowledge so that its application can be maximized.
Co-Authors Nasution, Indah Juli Natalia, Lidya Renny Maisyarah Santi Santi Sitorus, Fungky Yohanes Suci Pratiwi, Moratia Tripriyono, Agus