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All Journal Primanomics : Jurnal Ekonomi & Bisnis Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Manajemen Bisnis Eka Prasetya Nusantara Hasana Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) RESLAJ: Religion Education Social Laa Roiba Journal Outline Journal of Community Development International Journal for Advanced Research
Oky syahputra
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Analisis Pajak Penghasilan Badan Pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen Irma Herliza Rizki; Oky syahputra
Jurnal Manajemen Bisnis Eka Prasetya Vol 9 No 2 (2023): : Edisi September
Publisher : LPPM STIE EKA PRASETYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jmbep.v9i2.317

Abstract

This study aims to determine whether profitability has a significant effect on corporate income tax, to find out whether operational costs have a significant effect on corporate income tax and to find out whether profitability and operational costs have a significant effect on corporate income tax on automotive companies and components listed on the Indonesia Stock Exchange in the 2014 -2018 period The population in this study were all automotive companies and components listed on the Indonesia Stock Exchange which numbered 15 companies. By using purposive sampling, we obtained a total sample of 11 companies. The results of the research analysis show that profitability and operational cost has an influence on corporate income tax on automotive companies and components listed on the Indonesia Stock Exchange in the 2014-2018 period. F test shows that profitability and operational cost has an influence on corporate income tax on automotive companies and components listed on the Indonesia Stock Exchange in the 2014-2018 period. The result of determination coefficient (R Square) shows that corporate income tax can be explained by profitability and operational cost. As of the remaining can be explained by other variable which is not included on this research such as liquidity, leverage and earnings per share.
Analisis Sanksi Perpajakan Dan Pengetahuan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Pada PT. SIP Inti Palapa Logistik Oky Syahputra; Irma Herliza Rizki
Jurnal Manajemen Bisnis Eka Prasetya Vol 9 No 2 (2023): : Edisi September
Publisher : LPPM STIE EKA PRASETYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jmbep.v9i2.323

Abstract

This study aims to determine the effect of Knowledge of Taxation Regulations and Tax Sanctions toward Taxpayer Compliance in PT. SIP Inti Palapa Logistik. The population in this study are employees in PT. SIP Inti Palapa Logistik. Samples taken as many as 50 respondents by using purposive sampling. Result of research partially indicate that Knowledge of Taxation Regulations has effect and significantly to Taxpayer Compliance in PT. SIP Inti Palapa Logistik.. Results of research partially indicate that Tax Sanctions has effect and significantly to Taxpayer Compliance in PT. SIP Inti Palapa Logistik. Results of simultaneously the Knowledge of Taxation Regulations and Tax Sanctions has effect and significantly to Taxpayer Compliance in PT. SIP Inti Palapa Logistik. The results of the coefficient of determination test show that the Taxpayer Compliance variable can be explained by the variables of Knowledge of Taxation Regulations and Tax Sanctions, while the remaining by other variables not examined in this study such as Tax Administration System, Tax Service Quality, Tax Audit Quality, Tax Rates and Taxpayer Behavior.
Pengaruh Sistem Pengendalian Internal Dan Struktur Modal Terhadap Kinerja Keuangan PT. Deli Jaya Samudera Sinthia MayFriscia; Oky Syahputra; Selvi Aristantya
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i2.3418

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian internal dan struktur modal terhadap kinerja keuangan PT. Deli Jaya Samudera. Kinerja keuangan perusahaan mencerminkan efisiensi dan efektivitas operasional dalam mencapai tujuan perusahaan, dimana sistem pengendalian internal yang baik dapat meningkatkan kinerja keuangan dengan mengurangi risiko dan memastikan kelancaran operasional. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi untuk menguji hipotesis yang diajukan. Data yang digunakan dalam penelitian ini terdiri dari laporan keuangan PT. Deli Jaya Samudera untuk periode 2019-2023 serta data kuisioner yang diperoleh dari karyawan yang terlibat dalam penerapan sistem pengendalian internal. Variabel independen dalam penelitian ini adalah sistem pengendalian internal dan struktur modal, sedangkan variabel dependen adalah kinerja keuangan perusahaan. Hasil penelitian menunjukkan bahwa sistem pengendalian internal memiliki pengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Hal ini mengindikasikan bahwa penerapan sistem pengendalian yang efektif dapat mendukung pencapaian kinerja keuangan yang lebih baik. Selain itu, struktur modal juga ditemukan memiliki pengaruh signifikan terhadap kinerja keuangan perusahaan, dimana penggunaan utang yang tepat dapat meningkatkan profitabilitas dan efisiensi operasional. Selain itu, penelitian ini juga menemukan bahwa struktur modal berpengaruh signifikan terhadap kinerja keuangan PT. Deli Jaya Samudera. Penggunaan utang yang tepat dan pengelolaan struktur modal yang seimbang dapat meningkatkan profitabilitas serta efisiensi operasional perusahaan.
DETERMINANTS OF GOING CONCERN AUDIT OPINIONS IN REAL ESTATE AND PROPERTY COMPANIES LISTED ON THE IDX Jenny Zain; Bunga Hanggraini Meiviandra; Trica Angkat; Widodo Sinaga; Oky Syahputra
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.104

Abstract

This study aims to determine the effect of Audit Quality, Company Size, KAP Reputation and Audit Tenure on Going Concern Audit Opinions. This research is focused on Real Estate and Property companies listed on the IDX in 2020-2022 with a total of 81 samples. The data analysis technique used is using SPSS software with the aim of obtaining accurate calculation results and facilitating proper data processing. The results of this study are audit quality, KAP reputation, and audit tenure have no effect on going concern audit opinion. Meanwhile, company size has a significant effect on going concern audit opinion.
The Effect of Audit Rotation and Audit Quality on the Concentration of the Audit Market on the Indonesia Stock Exchange Buulolo, Efraim William Putra; Oky Syahputra; Selvi Aristantya
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 2 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i2.3474

Abstract

The main objective of this study is to find out and analyze the influence of audit rotation and audit quality on the concentration of the audit market on the Indonesia Stock Exchange. This study focuses on the role of audit rotation which describes the turnover of auditors that can affect the independence and objectivity of auditors, as well as the quality of audits that reflect the level of The method used in this study is multiple regression analysis, which allows researchers to test the influence of more than one independent variable on dependent variables simultaneously. The independent variables studied are audit rotation and audit quality, while the dependent variable that is the main focus of this study is the concentration of the audit market, which describes the extent to which the audit market is dominated by several large audit firms or spread across many companies. The population used in this study consisted of 84 issuers listed on the Indonesia Stock Exchange, with samples obtained through purposive sampling techniques, which resulted in 18 issuers that were studied for five years, so that the total data used reached 90 research data. The type of data used in this study is secondary data, obtained from the annual reports of issuers listed on the Indonesia Stock Exchange, as well as other relevant sources. Through data processing and multiple regression analysis, the results of this study show that audit rotation has a significant influence on the concentration of the audit market on the Indonesia Stock Exchange, which shows that changes in auditors can affect the level of market concentration. In addition, audit quality was also found to have a significant influence on the concentration of the audit market, indicating that higher audit quality can have an impact on a more equitable market distribution. Overall, this study proves that both audit rotation and audit quality have a significant influence on the concentration of the audit market on the Indonesia Stock Exchange, which provides important insights for regulators and companies in understanding the dynamics of the audit market in Indonesia.
PROGRAM PENDAMPINGAN, PELATIHAN AKUNTANSI SEDERHANA SECARA MANUAL DAN TERKOMPUTERISASI BAGI PT. GLOBAL BADJA WIJAYA Irna Triannur Lubis; Oky Syahputra; Etty Harya Ningsi
Nusantara Hasana Journal Vol. 4 No. 8 (2025): Nusantara Hasana Journal, January 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i8.1526

Abstract

The ability to manage accurate financial records is an important aspect in supporting the sustainability and growth of a business, especially for companies that are developing. PT. Global Badja Wijaya as a local company engaged in the services and trade sector still faces challenges in implementing a structured accounting system, both manually and computerized. This community service activity aims to improve the company's HR capacity through a simple accounting mentoring and training program based on practice. The methods used include providing basic accounting materials, manual transaction recording simulations, and training in the use of simple accounting software. The results of the activity showed an increase in participants' understanding of the accounting cycle, the ability to prepare basic financial reports, and the use of spreadsheet applications and accounting software. In addition, this training also builds awareness of the importance of transparency and accountability in managing company finances. This activity is expected to be a foundation for the development of a better accounting information system in the future.
THE EFFECT OF CAPITAL STRUCTURE AND LIQUIDITY ON PROFITABILITY IN COMPANIES PT. BINA MITRA ARTANAMI PERIOD 2019-2023 Yusnaini; Oky Syahputra; Irma Herliza Rizki
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1271

Abstract

This research aims to determine and analyze the influence of capital structure and liquidity on profitability in PT. Bina Mitra Artanami. This type of research uses quantitative research. The research sample is PT. Bina Mitra Artanami with 60 data. The data analysis method uses multiple linear regression analysis. Based on the results of the t hypothesis test, it can be concluded that capital structure has a significant effect on profitability and liquidity has a significant effect on profitability. Based on the results of the F hypothesis test, it can be concluded that simultaneously/together capital structure and liquidity have a significant effect on the profitability of PT. Bina Mitra Artanami. Based on analysis of the coefficient of determination, the value of the coefficient of determination or Adjusted R-Square is 0.337 or 33.7% of capital structure and liquidity influence profitability, while 66.3% is the influence of other variables not included in this research.
Pengaruh Locus of Control, Kompleksitas Tugas, Due Professional Care, dan Audit Tenure terhadap Audit Judgement pada Kantor Akuntan Publik di Wilayah Kota Medan Kensa Lie; Ester Halawa; Jenny Zain; Oky Syahputra
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.2133

Abstract

The public accounting firm (KAP) obtains permission from the Minister of Finance as an institution for public accountants to provide services. Public Accounting Firms are responsible for auditing the published historical financial statements of all publicly traded companies, most other fairly large companies, and many smaller noncommercial companies and organizations. In reality, there are still publicly traded companies that experience legal problems related to various forms of fraud in accounting practices. The type of research method used in this research is quantitative descriptive methods. The data analysis method used in this research is Partial Least Square (PLS). Based on the results of research conducted on employees at KAP in the Medan city area, it was found that task complexity had an influence on Audit Judgment.
Website and Online Store Creation Training for SMEs in Rural Kolam Areas Muammar Rinaldi; Ahmad Haris Hasanuddin Slamet; Oky Syahputra; Iin Srimulyani; Tina Muhardika Handayani; Henny Purnama Dewi
Outline Journal of Community Development Vol. 3 No. 1: July 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/j16wn459

Abstract

The website and online store training for SMEs in the Kolam Rural Area aimed to enhance the digital capacity of entrepreneurs in marketing their products online. The activity involved 20 SME owners who were taught how to create websites, integrate products into e-commerce platforms, and apply basic digital marketing techniques through social media and SEO. The results of the training showed a significant increase in participants' knowledge of utilizing technology to grow their businesses. Despite challenges related to limited digital infrastructure, participants successfully created and managed their websites and online stores. This training provides a strong foundation for SMEs to expand their market reach and improve their competitiveness. Going forward, further training and improvements in digital infrastructure are essential to ensure the long-term success and sustainability of SMEs in rural areas.
Analysis of the Impact of Tax Compliance on Increasing National Revenue Irma Herliza Rizki; Oky Syahputra; Azman
International Journal of Advanced Research Vol. 1 No. 3: October 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/0xmr8j20

Abstract

This study examines the impact of tax compliance on national revenue, highlighting the critical role that compliance plays in fostering fiscal stability and economic growth. By analyzing various countries' tax systems, enforcement mechanisms, and taxpayer behaviors, the study identifies key factors that influence tax compliance, such as government transparency, progressive taxation, public trust, and the use of technological innovations in tax administration. The research reveals that countries with higher compliance rates, supported by efficient enforcement and transparent governance, experience significant increases in national revenue. Furthermore, technological advancements, including e-filing systems and automated payment platforms, are found to be instrumental in reducing tax evasion and enhancing collection efficiency. The study also explores the importance of institutional quality and tax morale in shaping taxpayers' willingness to comply. Finally, the role of international cooperation in curbing cross-border tax evasion and improving compliance rates is emphasized. Overall, the findings suggest that strengthening national policies, investing in technology, and fostering global tax cooperation are essential for enhancing tax compliance and ensuring sustainable economic development.
Co-Authors Ahmad Haris Hasanuddin Slamet Azman Bunga Hanggraini Meiviandra Buulolo, Efraim William Putra Ester Halawa Etty Harya Ningsi Fhikry Ahmad Halomoan Siregar Henny Purnama Dewi Iin Srimulyani Irma Herliza Rizki Irna Triannur Lubis Jenny Zain Kensa Lie Mela Novita Rizki Muammar Rinaldi Nangkula Utaberta Selvi Aristantya Sinthia MayFriscia Tina Muhardika Handayani Trica Angkat Widodo Sinaga Yusnaini