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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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PENGARUH PROFITABILITAS, LEVERAGE, FINANCIAL DISTRESS DAN SIZE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BEI TAHUN 2017-2021 Monica Pakpahan, Lady; 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.v4i2.214

Abstract

Pajak merupakan sumber pendapatan terbesar bagi setiap negara. Dana tersebut kemudian akan digunakan untuk membiayai pengeluaran negara yang mencakup pengeluaran rutin maupun pengeluaran pembangunan nasional guna menciptakan kesejahteraan masyarakat. Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Leverage, Financial Distress, dan Size Terhadap tax Avoidance . Penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian ini ialah seluruh perusahaan pertambangan batubara yang terdaftar di BEI. Penelitian ini menggunakan alat analisis regresi linier berganda dilengkapi dengan uji asumsi klasik. Hasil Analisis Secara Parsial menunjukan bahwa profitabilitas tidak berpengaruh terhadap Tax Avoidance namun Leverage, Financial Distress dan Size berpengaruh terhadap tax avoidance. Hasil Secara Simultan Profitabilitas, Leverage, Financial Distress, dan Size berpengaruh terhadap tax avoidance
PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI TAHUN 2017-2021 Nurhalija, Nurhalija; 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.v4i2.217

Abstract

Manajelmeln melrupakan pihak intelrnal yang dimiliki ollelh pelrusahaan guna melmbantu melningkatkan kualitas laba. Laba yang belrkualitas melncelrminkan kinelrja keluangan pelrusahaan yang dapat melnarik invelstolr. Manajelmeln laba ialah tindakan manajelr untuk melmpelngaruhi laba dalam lapolran keluangan yang bellum telntu selsuai delngan kolndisi pelrusahaan yang selsungguhnya. Pelnellitian belrtujuan melngeltahui pelngaruh aselt pajak tangguhan, belban pajak tangguhan dan pelrelncanaan pajak telrhadap manajelmeln laba. Kuantitatif delngan pelndelkatan asolsiatif melrupakan meltoldel pelnellitian ini. Polpulasi selluruh pelrusahaan Transpolrtasi yang telrdaftar di BElI. Pelngambilan sampell pelnellitian purpolsivel sampling delngan kreltelria telrtelntu selhingga dipelrollelh selbanyak 8 pelrusahaan. Pelnellitian ini melnggunakan analisis relgrelsi linelar belrganda yang dilelngkapi delngan uji asumsi klasik. Hasil analisis selcara parsial melnunjukkan bahwa aselt pajak tangguhan dan belban pajak tangguhan tidak belrpelngaruh signifikan telrhadap manajelmeln laba, namun pelrelncanaan pajak belrpelngaruh nelgatif dan signifikan telrhadap manajelmeln laba. Hasil selcara simultan melnyatakan bahwa aselt pajak tangguhan, belban pajak tangguhan dan pelrelncanaan pajak belrpelngaruh signifikan telrhadap manajelmeln laba.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE DAN PERTUMBUHAN PENJUALANTERHADAP TAX AVOIDANCE: (Studi Kasus Perusahaan Sektor Infastruktur, Utilitas,Dan Transportasi Tahun 2017-2021) Sri Astuti, Safrida; 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

Abstract

Jika Pendapatan atau anggaran suatu negara dapat memenuhi kebutuuhannya,dan jika aktivitas perekonomiannya stabil atau tingkat inflasinya rendah maka negara tersebut dikatakan mempunyai perekonomian yang baik. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penghindaran Pajak dipengaruhi oleh Profitabilitas, Ukuran Perusahaa, Leverage, dan Pertumbuhaan penjualan. Penelitian ini meggunakan metodologi asosiatif yang bersifat kuantitatif. Populasi penelitian adalah seluruh pelaku usaha Infastruktur, Utilitas, dan Transportasi yang terdaftar di BEI. Purposive Sampling dengan kriteria tertentu digunakan dalam penelitian ini adalah untuk memperoleh data dari Perusahaan. Tekhnik Analisis Regresi Linear berganda dengan pengujian asumsi klasik digunakan dalam penelitian ini. Hasil Analisis Secara Parsial menunjukan bahwa Profitabilitas, Ukuran Perusahaan, dan Leverage tidak berpengaruh terhadap Tax Avoidance, namun Pertumbuhan Penjualan secara parsial berpengaruh terhadapTax Avoidance. Hasil secara simultan Profitabilitas, Ukuran Perusahaan, Leverage, dan Pertumbuhan Penjualan berpengaruh terhadap tax avoidance.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, PENERAPAN SISTEM E-FILLING DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Anzani, Aisyah; Masyitah, Emi
JURNAL WIDYA Vol. 5 No. 1 (2024): Jurnal Widya, April 2024
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.232

Abstract

This research aims to determine the influence of taxpayer awareness, tax sanctions,implementation of the e-filling system and quality of tax service on individual taxpayer compliance in reporting annual tax returns at the Medan Petisah Pratama Tax Service Office (KPP). The researchmethod in this study used the Quantitative Method. The populatin in this study was 158.386 and the sample in this study was 100 respondents. The data collection tehnique used in this research was literatures study and questionnaires. The results of the T test show that Taxpayer Awareness has No. significant effect on Taxpayer Compliance. Tax Sanctions, Implementation of the E-Filling System and taxpayer Service Quality have a significant effect on Taxpayer Compliance. The resukts of the F test show that Taxpayer Awarenes, Tax Sanctions, Implementation of the E-Filling System and Taxpayer Service Quality have a simultaneous effect on Taxpayer Compliance
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, BEBAN PAJAK KINI DALAM MENDETEKSI MANAJEMEN LABA Restu Ningsih, Mutiara; Masyitah, Emi
JURNAL WIDYA Vol. 5 No. 1 (2024): Jurnal Widya, April 2024
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.235

Abstract

Thel company as a form of businelss that carriels out activitiels pelrmanelntelly and continuosly elith thel aim of making a ptofit. Thel achielvelmelnt of profit by a company is onel of thel factors that belcomel thel belnchmark of asselssing company pelrformancel. So that many managelmelnt partiels carry out elarnings managelmelnt practiels to increlasel profits to attract thel attelntion of invelstors. This study aims to deltelrminel thel elffelct of delfelrreld tax elxpelnsel, tax planning, and currelnt tax elxpelnsel in deltelcting elarnings managelmelnt. This relselarch is a quantitativel study with a delscriptivel approach. Thel population of this study is all banking companiels listeld on thel IDX. Thel sampling useld in this study was puposivel sampling with celratin critelria, so that 12 companiels welrel obtaineld. This study usels multiplel linelar relgrelssion analysis relsults show that delfelrreld tax elxpelnsel and currelnt tax elxpelnsel havel no significant elffelct in deltelcting elarnings managelmelnt. Thel relsults simultanelously delfelrreld tax elxpelnsel, tax planning, and currelnt tax elxpelnsel havel elffelct in deltelcting elarnings managelmelnt.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM DAN DANA BAGI HASIL TERHADAP BELANJA MODAL PEMERINTAH DAERAH SUMATERA UTARA Hermawan, Riyan; Masyitah, Emi
JURNAL WIDYA Vol. 5 No. 1 (2024): Jurnal Widya, April 2024
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.236

Abstract

Capital elxpelnditurel is thel most belnelficial elxpelnditurel for thel public and thel relgion. With an increlasel in thel allocation of capital elxpelnditurel in fixeld asselts such as city planning, buildings, road construction and irrigation, it has a significant impact on elconomic productivity belcausel thel highelr thel capital elxpelnditurel, thel highelr thel elconomic productivity of a relgion. This relselarch aims to deltelrminel thel influelncel of local relvelnuel, gelnelral allocation funds and profit sharing funds on capital elxpelnditurel of thel North Sumatra Relgional Govelrnmelnt. This relselarch usels associativel quantitativel relselarch melthods and delscriptivel relselarch. Thel data sourcel useld in this relselarch is selcondary data. With a total population and samplel of 30. Thel relselarch relsults show that local relvelnuel and gelnelral allocation funds havel no elffelct on capital elxpelnditurel, and profit sharing funds havel a positivel and significant elffelct on capital elxpelnditurel. Thel relsults of thel simultanelous analysis of local original incomel, gelnelral allocation funds, and North profit sharing funds havel no elffelct on capital elxpelnditurel.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN AGENCY COST TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN PERIODE 2016-2020 Br. Marbun, Santi Fittri; Masyitah, Emi
JURNAL WIDYA Vol. 5 No. 1 (2024): Jurnal Widya, April 2024
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.316

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh struktur modal, ukuran perusahaan dan agency cost terhadap kesulitan keuangan perusahaan makanan dan minuman periode 2016-2020. Lima puluh sampel penelitian digunakan dalam penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini menggunakan uji statistik deskriptif, uji hipotesis klasik, uji regresi linier berganda dan uji hipotesis. Sumber data yang digunakan dalam penelitian ini adalah sumber data sekunder. Rasio yang digunakan dalam penelitian ini menggunakan rasio utang, ukuran perusahaan dan penjualan terhadap aset. Berdasarkan hasil pengujian disimpulkan bahwa struktur modal berpengaruh terhadap financial distress, sedangkan ukuran perusahaan dan agency cost tidak berpengaruh terhadap financial distress pada perusahaan makanan dan minuman periode 2016-2020.
Pengaruh Belanja Modal, Dana Alokasi Umum dan Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Kota Medan 2015-2024 (Studi Kasus Pada Kota Medan) Halawa, Risman; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to determine the effect of capital expenditure, general allocation funds, and economic growth on Medan City's original regional revenue (PAD) from 2015 to 2024 (a case study in Medan City). This study uses a quantitative approach. The data source used in this study is secondary data, based on financial reports. The population used in this study is the Medan City financial realization report for 2015 to 2024, and a sample size of 40 people was used. Based on the results of the t-test, the criteria contained in the hypothesis test were accepted. The basis for the partial test conditions was already known, H1 was accepted, meaning that capital expenditure had a positive and significant effect on original regional revenue (PAD) with a calculated t value of 4.704 > t table 2.026. The general allocation fund (DAU) variable was found to have no positive and significant effect on original regional revenue (PAD), with a value of -1.255 < t table 2.026, meaning H2 was rejected. The economic growth variable did not have a positive and significant effect on local revenue (PAD), with a t-value of 1.378 < t-table of 2.026, indicating that H3 was rejected. The simultaneous test revealed that capital expenditure (X1), general allocation funds (X2), and economic growth (X3) collectively had a positive and significant effect on local revenue (PAD) at the Medan City Revenue Office.
Analisis Penerapan Audit Sumber Daya Manusia Untuk Meningkatkan Efektivitas Pengendalian Internal Pada PDAM Tirtanadi Medan Seftiani, Asti; Siregar, Ratih Anggraini; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This research is motivated by the importance of human resource (HR) management in facing business competition. The success of a company largely depends on the quality of its human resources; therefore, an HR audit is needed to identify gaps in practices, policies, and procedures, as well as to improve the effectiveness of internal control. Initial observations at PDAM Tirtanadi Medan revealed noncompliance among employees with standard operating procedures (SOP), such as smoking during working hours, loss of documents, failure to attend training, and not wearing uniforms or identification badges. This study employs a descriptive qualitative approach with a case study method. Data were obtained through literature review, observation, interviews, and documentation, and analyzed using NVivo. The findings indicate that the main causes of noncompliance are weak supervision and the lack of strict sanctions. The solutions implemented by the company include disseminating SOPs, providing easy access to regulations, and enforcing sanctions in accordance with the severity of violations.
Analisis Peran Audit Internal Dalam Mendeteksi dan Mencegah Kesalahan Operasional Pembiayaan (Studi Kasus Pada Bank Sumut Syariah KCP Hamparan Perak) Hutapea, Nandini Falensya; Liswanty, Ina; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the role of internal audit in addressing operational errors in the financing cycle at PT. Bank Sumut Syariah KCP Hamparan Perak. The research background is based on initial findings of administrative errors, such as incorrect input of contract dates, which indicate weaknesses in internal control. The study employs a qualitative approach through interviews, observations, and validation using source triangulation. The results show that the most frequent operational errors occur in administrative aspects, particularly data entry mistakes by Account Officers, which directly affect customer installment schedules and bank reporting. Internal audit plays a dual role as both a watchdog and a consultant as well as a catalyst for change. Through the application of risk-based auditing, recommendations, and follow-up actions, internal audit effectively contributes to preventing recurring errors and continuously strengthening the effectiveness of internal control.
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