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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Majalah Ilmiah Warta Dharmawangsa Jurnal Ilmiah Manajemen Kesatuan JSAP : Journal Syariah and Accounting Public International Journal of Social Service and Research Jurnal Widya ProBisnis : Jurnal Manajemen Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting Servitium Smart Journal PUBLIDIMAS
Masyitah, Emi
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Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengenalan E-Fin dan Manfaatnya Pada Guru-Guru SMA Swasta Mulia Medan Haervi Yunira; Masyitah, Emi; Larasati, Dinda
Publikasi Pengabdian Masyarakat Vol 2 No 2 (2022): PUBLIDIMAS Vol. 2 No. 2 NOVEMBER 2022
Publisher : LPPM Universitas Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/publidimas.v2i2.74

Abstract

One of the largest sources of income for the state is taxes. In 2015 to 2019, tax contributions accounted for 70-80% of total state revenue from the non-oil and gas sector. In an effort to anticipate the development of information and technology, the Directorate General of Taxes seeks to fulfill the aspirations of taxpayers through E-filling, namely the procedure for reporting SPT, both mass SPT and annual SPT online. Digital taxation activities can now be done online, which previously required E-Fin to do this. E-fin is required to create an account in conducting online tax activities. in the form of an identification number. Ignorance of taxpayers on E-Fin, benefits and how to get it so that if you don't have an E-FIN then the taxpayer can't do tax activities online.
Penerapan Sistem Akuntansi Berbasis Android Untuk Menyusun Laporan Keuangan Sederhana Usaha Mikro Desa Paluh Manan Masyitah, Emi; Liswanty, Ina; Lubis, Citra Windy; Lubis, Nurul Izzah; Pohan, Nadil Arzaq; Priyanti, Utari
Publikasi Pengabdian Masyarakat Vol 2 No 2 (2022): PUBLIDIMAS Vol. 2 No. 2 NOVEMBER 2022
Publisher : LPPM Universitas Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/publidimas.v2i2.105

Abstract

Every business is expected to at the very least know how much it spends on capital, how much it makes in profits, and how much it spends on operating expenditures. As a result, business owners can assess the capability of their organization and make development plans for it based on the data that is recorded. Empowering Medium-Sized, Small-Sized, and Micro-Enterprises (MSMEs) is crucial for the economy. MSME development calls for a comprehensive and ecosystem-wide strategy that addresses at least six factors: policy, market access, human resource capability, assistance, and culture. Combining these six elements and boosting MSME development initiatives even more depends on digitalization. The Paluh Manan Village community of UMKM performers is the service's intended audience. Ten people participated in the dedication function, which was held on November 8, 2022, at Paluh Manan Village. According to the evaluation's findings, this community service project's outcomes and advantages included helping participants learn how to create simple financial reports on Android for use in their day-to-day operations.
Sosialisasi Pentingnya Pencatatan Keuangan Digital bagi Generasi Z yang Memulai Bisnis Online Liswanty, Ina; Masyitah, Emi; Rizki, Santi; Daifiria, Daifiria; Lazuli, Ivi
Publikasi Pengabdian Masyarakat Vol 4 No 2 (2024): PUBLIDIMAS Vol. 4 No. 2 NOVEMBER 2024
Publisher : LPPM Universitas Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/publidimas.v4i2.406

Abstract

Generation Z, as a tech-savvy generation, has a strong interest in starting online businesses. However, many of them lack an understanding of the importance of financial record-keeping in running a business. This community service activity aims to provide socialization on the importance of digital financial record-keeping for Generation Z who are starting online businesses. The methods used include delivering theoretical material, demonstrating digital financial tools, hands-on practice, and interactive discussions. Participants were introduced to digital financial applications such as Accurate and taught how to record transactions, prepare simple financial reports, and understand the basics of taxation. The activity was held on November 2, 2025, from 09:00 AM to 12:00 PM Western Indonesia Time (WIB), attended by approximately 100 Generation Z online business actors. Evaluation results showed that 90% of participants found the material relevant to their needs, and 85% were able to use digital financial tools after the training. This activity successfully improved participants' understanding and skills in managing online business finances, as well as raised awareness of the importance of proper financial record-keeping. The positive impact of this activity was felt not only by the participants but also by the online businesses they run, the surrounding community, and the organizing institution. Thus, this activity has made a significant contribution to improving financial literacy and entrepreneurship among Generation Z.
Implementasi Manajemen Rekam Medis Digital dalam Pengabdian kepada Masyarakat di Layanan Kesehatan Gigi dan Mulut Sadikin, Muhammad; Putri, Dini Ridha Dwiki; Syamanta, Arbana; Liswanty, Ina; Masyitah, Emi; Batubara, Rini Oktari
Publikasi Pengabdian Masyarakat Vol 5 No 1 (2025): PUBLIDIMAS Vol. 5 No. 1 MEI 2025
Publisher : LPPM Universitas Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dental and oral health services that still rely on manual recording systems often face various problems, such as difficulty in searching for data, the risk of losing information, and inefficiency in the service process. This study aims to implement a digital medical record management system to improve the efficiency and quality of services in dental and oral clinics. The methodology used includes field observations, interviews with clinic staff, and training and assistance in implementing the digital system. Based on the results of the study, the implementation of this digital system has succeeded in accelerating the patient administration process, increasing data security, and facilitating the management of more structured and integrated patient information. In addition, clinic staff reported increased efficiency in administrative work, while patients felt more satisfied with faster and more organized services. In conclusion, the implementation of a digital medical record management system has proven effective in overcoming the constraints of manual data management and improving the quality of dental and oral health services. This study can be a reference for other clinics that want to carry out digital transformation in medical record management.
Pengaruh Firm Size, Debt To Equity Ratio Dan Return On Equity Terhadap Pajak Penghasilan Badan Terutang Sub Sektor Perkebunan Yang Terdaftar Di BEI 2017 - 2021 Simangunsong, Melati Marguna; Masyitah, Emi
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.195-205.2023

Abstract

The analysis of the variables influencing the amount of corporate income tax due is the goal of this study. Firm Size, Debt to Equity Ratio, and Return on Equity Ratio are the independent variables examined in this study. The corporate income tax that must be paid is the dependent variable. The 24 plantation enterprises listed on the BEI for the years 2017–2021 served as the research population. Seven businesses were chosen as the research samples using the purposive sampling technique. Multiple linear regression analysis was used as the data analysis method in this study, with the SPSS version 26 program. The study's findings indicate that while return on equity ratio and debt to equity ratio have no discernible effects on corporate income tax payable, firm size has a considerable impact on payable corporate income. According to simultaneous test results, the amount of corporate income tax due is influenced by firm size, return on equity, and debt to equity ratio. The study's conclusion is that the corporate income tax payable is significantly impacted by the firm size, debt to equity ratio, return on equity ratio, and both partially and
LITERATURE STUDY REVIEW: PROFIT MANAGEMENT IN CORPORATE GOVERNANCE Liswanty, Ina; Masyitah, Emi
Jurnal Warta Dharmawangsa Vol 19, No 3 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i3.6903

Abstract

Pelatihan Manajemen Sebagai Alat Pencapaian Tujuan Secara Teratur Pada Siswa/I SMA Prayatna Medan Sari, Eka Purnama; Masyitah, Emi
Servitium Smart Journal Vol 2 No 1 (2023): Servitium Smart Journal
Publisher : Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/servitium.v2i1.15

Abstract

Manajemen adalah ilmu yang juga dibutuhkan dalam kehidupan sehari-hari dan sangat berguna bukan hanya didalam bisnis saja. Secara umum definisi manajemen ialah sebuah seni untuk mengatur sesuatu, baik orang ataupun pekerjaan. Membantu mengatur organisasi adalah tujuan manajmen. Dalam arti mengatur sesuatu yang belum teratur, ataupun mencari keteraturan dalam suatu ketidak teraturan sehingga terciptanya sebuah pola yang baru. Sebagai generasi muda, potensial harusnya bisa menjadi lebih baik dari para pendahulunya yang sudah terlebih dahulu melaksanakan tugas dan kewajibannya sesuai profesi masing-masing. Khalayak sasaran dari pengabdian ini adalah siswa/i SMA Prayatna Medan. Kegiatan pengabdian telah yang bertempat di SMA Prayatna Medan, dengan diikuti oleh siswa/i SMA Prayatna Medan.Dari hasil evaluasi diperoleh hasil dan manfaat dari kegiatan pengabdian ini diantaranya adalah diskusi tentang manajemen yang dapat meningkatkan pemahaman dalam memberikan pola manajemen yang tepat dan termotivasi pentingnya mengelola dan merencanakan hidup dan dapat membuat Life Map yang lebih teratur.
The Influence Of Audit Committee, First Firm Reputation, Company Size, And Profitability On Audit Delay: Safutri , Ria Wulanda; Masyitah, Emi; Liswanty , Ina
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.963

Abstract

The purpose of this study is to determine the influence of the Audit Committee, Public Accounting Firm Reputation, Company Size, and Profitability on Audit Delay. An empirical study of property and real estate sub-sector service companies listed on the Indonesia Stock Exchange in 2023-2024, both partially and simultaneously. This study uses a quantitative approach. The results of the study indicate that there is no influence between the Audit Committee on Audit Delay, no influence of Public Accounting Firm Reputation on Audit Delay, no influence of Company Size on Audit Delay, no influence of Profitability on Audit Delay. Based on the research conducted on property and real estate sub-sector service companies listed on the Indonesia Stock Exchange in 2023-2024, it can be concluded that there is a simultaneous influence of the Audit Committee, Public Accounting Firm Reputation, Company Size, and Profitability on Audit Delay. The R-Square value of 7.1% means that 7.1% of the variation in the Audit Delay value is determined by the role of the variation in the values of the Audit Committee, KAP Reputation, Company Size and Profitability, in other words the contribution of the Audit Committee, KAP Reputation, Company Size and Profitability in influencing Audit Delay is 7.1% while the remaining 92.9% is influenced by other variables not included in this study.
Pengaruh Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Manajemen Laba Sub Sektor Farmasi Yang Terdaftar Di BEI Tahun 2017-2021 Hasibuan, Rahmayanti; Masyitah, Emi
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas dan ukuran perusahaan terhadap manajemen laba pada sektor farmasi yang terdaftar pada bursa efek indonesia periode 2017-2021. Variabel yang digunakan dalam penelitian ini adalah profitabilitas, likuiditas, ukuran perusahaan dan manajemen laba. Sumber data yang digunakan dalam penelitian ini adalah sumber data sekunder yang dimana data sekunder di peroleh tidak secara langsung dari objek penelitian. Jumlah sampel yang digunakan di dalam penelitian ini berjumlah sebanyak 40 sampel penelitian dengan menggunakan data sebanyak 8 perusahaan. Metode penelitian yang digunakan di dalam penelitian adalah metode kuantitatif dan teknik pengambilan yang digunakan di dalam penelitian ini adalah sampel jenuh. Teknik analisis data yang digunakan di dalam penelitian ini menggunakan statistik deskriptif, uji asumsi klasik, uji regresi linear berganda dan uji hipotesis.
PENGARUH TRANSFER PRICING, CAPITAL INTENSITY, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK : (Studi Kasus Perusahaan Sub Sektor Pertambangan Batu Bara Tahun 2017-2021) Larasati, Dinda; Masyitah, Emi
JURNAL WIDYA Vol. 4 No. 2 (2023): Jurnal Widya, October 2023
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v4i2.211

Abstract

Pajak merupakan sumber pendapatan negara yang paling besar. Namun pajak merupakan beban bagi perusahaan yang dapat mengurangi laba bersih suatu perusahaan, sehingga banyak perusahaan yang berupaya untuk memperkecil pajak dengan legal maupun ilegal sehingga mereka mampu mencapai target laba yang telah ditetapkan. Penelitian ini bertujaun untuk mengetahui pengaruh transfer pricing, capital intensity, leverage dan komisaris independen terhadap penghindaran pajak. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian ini ialah seluruh perusahaan pertambangan batubara yang terdaftar di BEI. Pengambilan sampel yang digunakan penelitian ini adalah purposive sampling dengan kriteria tertentu sehingga diperoleh sebanyak 8 perusahaan. Penelitian ini menggunakan alat analisis regresi linier berganda dilengkapi dengan uji asumsi klasik. Hasil analisis secara parsial menunjukkan bahwa transfer pricing¸capital intensity dan leverage tidak berpengaruh terhadap penghindaran pajak, namun komisaris independen secara parsial berpengaruh terhadap penghindaran pajak. Hasil secara simultan dimana transfer pricing, capital intensity, leverage dan komisaris independen berpengaruh terhadap penghindaran pajak.
Co-Authors Abdullah, Mhd Afipah, Anggi Aldi Setiawan, Aldi Anggraini, Mawar Anzani, Aisyah Batubara, Rini Oktari Br. Marbun, Santi Fittri Christina A.S, Gabriella Daifiria, Daifiria Debi Eka Putri Eka Purnama Sari, Eka Purnama Evana, Melisa Rosa Haervi Yunira Halawa, Risman Hasanah, Mauizhah Hasibuan, Rahmayanti Hermawan, Riyan Hutapea, Nandini Falensya Inrawan, Ady Larasati, Dinda Lazuli, Ivi Leni, Tiara Lieyadi, Gilbert Liswanty , Ina Liswanty, Ina Lubis, Citra Windy Lubis, Riska Fauziah Maghfirah, Sabita Monica Pakpahan, Lady Muhammad Sadikin Nurhalija, Nurhalija Nurul Izzah Lubis, Nurul Izzah Pohan, Nadil Arzaq Pratiwi, Manisha Priyanti, Utari Purwita Sari, Purwita Putri, Dini Ridha Dwiki Putri, Laila Ramadani Ramadani, Suci Restu Ningsih, Mutiara Rizki, Santi Safutri , Ria Wulanda Seftiani, Asti Silalahi, Kezia A.M Simangunsong, Melati Marguna Simbolon, Delva Febriani Sinaga, Mei Kristiana Siregar, Ratih Anggraini Sofiana, Bella Sri Astuti, Safrida Syahputri, Anggraini Syamanta, Arbana Tamba, Agus Verawati Tania, Rahil Zulham, Afrianda Zulkarnaini, Viona