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Analisis Efektivitas Audit Kepatuhan Dalam Mitigasi Resiko Fraud di Era Digital (Studi Kasus Pada PT. Bank Sumut Syariah KCP Hamparan Perak) Putri, Laila Ramadani; 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 research identified key issues through preliminary compliance audit findings, highlighting significant gaps between policy and practice. These findings underscore the critical role of compliance audits in identifying and addressing gaps in anti-fraud strategies. This research employed a qualitative approach with a case study design, focusing on PT. Bank Sumut Syariah KCP Hamparan Perak as a representative operational unit facing digitalization challenges and fraud risks. Data collection involved interviews with branch management and customer service, as well as document analysis. The analysis aimed to provide in-depth insights into how compliance audit procedures were adapted and implemented, the challenges faced by auditors and operational management, and the effectiveness of anti-fraud strategies in responding to audit findings. This research contributes to the literature on digital-era compliance auditing in Islamic banking and offers practical recommendations to strengthen fraud mitigation efforts.
Literature Review on Auditor Independence Masyitah, Emi
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.276

Abstract

This study aims to provide an overview of the development of auditor independence research. Data were taken from articles published in Scopus indexed international journals from American Accounting Association publishers, Emerald, Wiley, Elsevier, Routledge, Academic Press Inc, and Taylor and Francis Ltd. Samples were taken from 2002 to 2022 as many as 27 auditor independence articles. The method of analysis is through classifying articles based on the research method used, the name of the journal, the year of publication, and the country of origin of the first author. In general, the results of the study found that research on auditor independence has increased from year to year and is still an interesting research topic to study.
Analisis Kontribusi Pajak Hotel Dalam Meningkatkan Pendapatan Asli Daerah Kota Medan Tamba, Agus Verawati; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): November: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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This type of research is descriptive qualitative, using primary and secondary data obtained from the Medan City BAPENDA and results from interviews with Bapenda employees and hotel taxpayers. The data management was assisted by the NVivo 12 Plus application. The results of the study show that the contribution of hotel tax to PAD in Medan City is categorized as good, but not optimal. Some identified obstacles include (a) low taxpayer awareness in paying on time, (b) lack of supervision over tax reporting, (c) the impact of the pandemic on hotel occupancy rates, and (d) limitations in the digitalization of reporting and payment systems. The strategy implemented by Bapenda includes sending warning letters and bills to taxpayers at the beginning of the month, as well as conducting direct field supervision. On the other hand, hotel operators hope that the tax system can be more practical, flexible, and support business sustainability, especially for small-scale hotels. Collaboration between the local government and business operators is key to enhancing the effectiveness of hotel tax revenue and supporting sustainable regional development.
Analisis Pajak Penghasilan (PPh) Pasal 21 Pegawai Tetap Pada PT. Maju Mandiri Christina A.S, Gabriella; Lubis, Citra Windy; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): November: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This must be carried out by employers, government treasurers, pension funds, bodies, and activities performed by individuals as domestic taxpayers. This provision is regulated by Law of the Republic of Indonesia Number 36 of 2008 concerning Income Tax, and its derivative regulations, which are continuously updated in accordance with government fiscal policy. This research was conducted by selecting a qualitative approach because it allows for an in-depth understanding of a phenomenon through in-depth analysis of descriptive data, interviews, and observations.
Pengaruh EPS, ROA, ROE, dan NPM terhadap Return Saham Sektor Industri Barang Konsumsi Sofiana, Bella; Sari, Purwita; Masyitah, Emi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3480

Abstract

Return Saham adalah keuntungan yang didapat investor dari investasi yang dilakukan pada suatu perusahaan. Penelitian ini bertujuan untuk  mengindentifikasi penyebab Earning Per Share (EPS), Return On Assets (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) sebagai pengujian profitabilitas pada Return Saham, yang mencerminkan keuntungan diperoleh investor pada investasinya. Penelitian menggunakan data sekunder dari perusahaan pada data perusahaan pada bagian barang konsumsi diperdagangkan pada Bursa Efek Indonesia (BEI)  sepanjang tahun 2020 sampai 2024, dengan metode kuantitatif yang diolah dalam aplikasi SPSS 22. Hasil uji-t menunjukkan bahwa hanya variabel Net Profit Margin (NPM) yang mempunyai pengaruh terhadap return saham, sementara variabel Return On Equity (ROE), Earning Per Share (EPS), serta  Return On Asset (ROA) tidak menunjukkan pengaruh secara parsial. Namun, ketika diuji secara simultan menggunakan uji-F, keempat variabel tersebut memiliki ada pengaruh yang nyata pada Return Saham secara keseluruhan. Nilai R-Square sebesar 20,7% hal ini berarti bahwa 20,7% variasi nilai Return Saham ditentukan oleh peran dari variasi nilai Earning Per Share (EPS), Return On Assets (ROA), Return On Equity (ROE) dan Net Profit Margin (NPM) dengan kata lain kontribusi Earning Per Share (EPS) , Return On Assets (ROA), Return On Equity (ROE) dan Net Profit Margin (NPM) dalam mempengaruhi Return Saham adalah sebesar 20,7% sedangkan sisanya 79,3% adalah dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini.
Pengaruh Laba, Beban Bunga, Biaya Operasional, dan Aset Lancar Terhadap Pph Badan Pada BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Evana, Melisa Rosa; Lubis, Nurul Izzah; Masyitah, Emi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3544

Abstract

Corporate Income Tax Payable is the tax levied on a business entity’s taxable income under applicable tax regulations. This study examines the partial and simultaneous effects of Profit, Interest Expense, Operating Expenses, and Current Assets on Corporate Income Tax Payable for state-owned enterprises listed on the Indonesia Stock Exchange from 2019 to 2023. A quantitative approach was used with SPSS version 25. Samples were selected using purposive sampling according to predetermined criteria, yielding ten companies. Data were analyzed using multiple linear regression, classical assumption tests, t-tests, an F-test, and the coefficient of determination. Results from the partial hypothesis tests indicate that Profit has a positive and significant effect on Corporate Income Tax Payable; Interest Expense has a negative and significant effect; Operating Expenses have a positive and significant effect; while Current Assets show no significant effect. The F-test demonstrates that the four variables jointly influence Corporate Income Tax Payable. The model’s R² is 0.967, meaning 96.7% of the variation in Corporate Income Tax Payable is explained by the independent variables. The Adjusted R² of 0.964, which adjusts for the number of predictors, is similar, indicating model robustness. In conclusion, Profit, Interest Expense, and Operating Expenses are important determinants of Corporate Income Tax Payable among the sampled SOEs, while Current Assets are not. Recommendations include enhancing financial transparency, reviewing interest policies, and optimizing operational cost management to improve tax efficiency and strengthen fiscal compliance among SOEs moving forward and governance
The Effect of Profitability, Company Size, and Liquidity on Financial Performance of Healthcare Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2019-2023 Zulham, Afrianda; Liswanty, Ina; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): November: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Financial performance gives an overview of how well a firm is able to fulfill its obligations in terms of properly managing financial aspects by reflecting its financial state over a specific time period. Financial performance can be impacted by variables like liquidity, company size, and profitability. With a population of all health sector companies listed on the IDX, this study employs a quantitative methodology. Purposive sampling is used in the sample research approach, and 10 companies make up the sample size. With the aid of SPSS software version 27, data analysis was done using multiple linear regression and descriptive statistics. The study's findings suggest that: (1) Financial performance is positively and significantly impacted by profitability; (2) company size has no discernible impact on financial performance; (3) financial performance is significantly positively impacted by liquidity; and (4) the financial performance of health sector companies is significantly impacted favorably by profitability, company size, and liquidity all at once.
Pengaruh Struktur Modal, Ukuran Perusahaan dan Agency Cost Terhadap Financial Distress Pada Perusahaan Sub Sektor Otomotif Periode 2020-2024 Setiawan, Aldi; Liswanty, Ina; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): November: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to determine the effect of capital structure, company size, and agency costs on financial distress in companies in the automotive sub-sector during the 2020-2024 period. This study employed quantitative research. Secondary data sources were used. The population consisted of 10 companies, with a sample size of 50. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, hypothesis testing, and coefficient of determination tests. Based on the partial t-test results, it can be seen that capital structure does not significantly influence financial distress, with a calculated t-value of -1.174 < 2.012. Furthermore, company size does not have a positive and significant effect on financial distress, with a calculated t-value of -1.737 < 2.012. Agency costs do not have a positive and significant effect on financial distress, with a value of -1.737 < 2.012. Based on the simultaneous test, the calculated F value is 75.490 with a significance level of 0.000. If calculated F > F table, there is a significant influence between X1, X2, and X3 on Y.
Pengaruh Pertumbuhan Ekonomi, Tingkat Inflasi dan Nilai Tukar Rupiah Terhadap Penerimaan Pajak di Indonesia Pratiwi, Manisha; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): November: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to examine and analyze the effect of economic growth, inflation rate, and the rupiah exchange rate on tax revenue in Indonesia during the 2021–2023 period. This research is a quantitative study with an associative type, using secondary data obtained from the Central Bureau of Statistics (BPS) and the Directorate General of Taxes (DJP). The data analysis techniques used in this study are multiple linear regression, classical assumption tests, t-test, F-test, and the coefficient of determination (R²), assisted by SPSS software. The results of this study indicate that partially, economic growth and the rupiah exchange rate have a significant effect on tax revenue, while the inflation rate does not. However, simultaneously, the three independent variables do not have a significant effect on tax revenue in Indonesia. The coefficient of determination (R²) of 0.882 shows that 88.2% of the variation in tax revenue can be explained by the three variables, while the remaining 11.8% is explained by other factors outside this study.
Pengaruh Jumlah Penduduk, Inflasi dan Produk Domestik Regional Bruto Terhadap Pajak Daerah Kota Medan Tahun 2019-2023 Maghfirah, Sabita; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): November: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This research aims to analyze the influence of population, inflation, and Regional Gross Domestic Product (GDP) on local tax revenue in Medan City in the period of 2019 to 2023. Local tax is one of the main sources of income of the local government which is greatly influenced by macroeconomic and demographic conditions. This research uses a quantitative approach with secondary data obtained from the Central Statistics Agency (BPS) and other related agencies. The analysis technique used is multiple linear regression, with the help of SPSS software version 25. The analysis results show that simultaneously, population variables, inflation, and PDRB have a significant effect on local tax revenue. Partially, the population and PDRB show a positive and significant effect, which means that the greater the population and PDRB, the more local tax revenue tends to increase. Meanwhile, inflation shows a negative effect on local tax revenue, although it is not always statistically significant. This indicates that high price fluctuations can reduce people's purchasing power and hinder economic activity, which ultimately has an impact on a decrease in tax revenue. By understanding the influence of these three variables, local governments are expected to be able to design fiscal policies that are more responsive to economic and demographic dynamics, in order to optimize the potential for regional tax revenue in a sustainable manner. This research also provides empirical contributions in the study of regional economics, especially in the context of regional financial management.