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Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Pada BEI Tahun 2019 - 2023 Hidayat, Agus Rahmad; Safitri, Putri Najwa; Sihotang, Irene Chechilia; Muammar Rinaldi
Outline Journal of Management and Accounting Vol. 4 No. 2 (2025): Desember
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/53ba6w37

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya produksi dan biaya operasional terhadap laba bersih pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI periode 2019-2023. Metode yang digunakan adalah metode asosiatif dengan pendekatan kuantitatif, menggunakan data sekunder dari laporan keuangan perusahaan. Teknik pengambilan sampel dilakukan dengan purposive sampling. Hasil penelitian menunjukkan bahwa secara parsial, biaya produksi dan biaya operasional tidak berpengaruh signifikan terhadap laba bersih. Secara simultan, kedua variabel tersebut juga tidak memiliki pengaruh signifikan terhadap laba bersih.
The Relationship between HR Quality and Unemployment and Its Effect on Poverty Levels in North Sumatra 2005-2020 Napitupulu, Venesia; Hasugian, Lola Alvita; Ananda, Wizya Vita; Safitri, Maulinda; Rinaldi, Muammar; Adek Apriyandi
Outline Journal of Economic Studies Vol. 3 No. 1: October - March 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojes.v3i1.94

Abstract

This research discusses the relationship between HR quality and unemployment and its influence on poverty levels in North Sumatra 2005-2020. This research was conducted using secondary data and then managed using multiple linear regression tests and classic assumption tests (including normality tests, autocorrelation tests, heteroscedasticity tests, and multicollinearity tests). This research was obtained from the 2005-2020 time series data. The results obtained from the results of this study showed that unemployment has a positive and significant effect on the poverty rate in North Sumatra
Analysis Analysis of Leading Sectors in Binjai City Using the Location Quotient (LQ) And Shift Share Method Siburian, Rowinna; Angela Anggraini; Muammar Rinaldi
Outline Journal of Economic Studies Vol. 4 No. 1: October - March 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/8n6b6a32

Abstract

This article analyzes the leading sectors of Binjai City using the Location Quotient (LQ) method based on Gross Regional Domestic Product (GRDP) data from 2019 to 2023. Secondary data was collected from the Central Statistics Agency (BPS) using a quantitative approach. The results of the analysis show that sectors with an LQ value above 1 have the potential to become the basis of the economy, especially the Mining and Quarrying sector which will reach an LQ of 2.45 in 2023. A focus on development on leading sectors such as Mining, Education Services and Accommodation Provision is needed to encourage sustainable economic growth . The analysis also indicates a positive contribution from specialized sectors with a stable National Growth Component (KPN) value of 0.31, where the agriculture, forestry, fisheries and wholesale and retail trade sectors show significant growth.
Optimization of taxes and firm value: a study on tax avoidance in the food and beverage sector from the akman perspective Irma Herliza Rizki; Mela Novita Rizki; Tina Muhardika Handayani; Muammar Rinaldi
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.390

Abstract

The purpose of this study is to examine the effectiveness of tax avoidance and company size in influencing firm value in the food and beverage manufacturing sector. Furthermore, the study also highlights the relevance of firm value as a contributor to broader economic growth. The research adopts a quantitative approach using secondary data collected from the Indonesia Stock Exchange (IDX). The study population consists of 26 manufacturing companies in the food and beverage subsector listed on the IDX between 2018 and 2022, with a purposive sampling method used to determine the final sample. Data were analyzed using multiple linear regression analysis, adhering to relevant statistical procedures. The findings show that both tax avoidance practices and the size of the company have a positive and significant influence on firm value. This indicates that effective tax planning, when managed responsibly, can contribute to increasing the value of a company. Additionally, larger firms with greater assets and operational scale tend to have stronger market valuations. The study underscores the importance of aligning accounting and management perspectives to optimize financial strategies that enhance firm value, particularly in the context of Indonesia's growing food and beverage industry.
Analisis Interaksi Antara Indeks Pembangunan Manusia dan Pertumbuhan Penduduk terhadap Kemiskinan: Studi Kasus di Indonesia Menggunakan Uji ECM Putri, Anggi Emalia; Nur Azizah, Esyha; Nasution, Putri Rahmadani; Muliani, Rizka; Hidayati, Sabilah; Rinaldi, Muammar
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 4 No 1 (2024): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

Abstract

Penelitian ini bertujuan untuk menggali pola kausalitas jangka panjang antara IPM, pertumbuhan penduduk dan kemiskinan, dengan fokus pada konteks indonesia. Penelitian ini menggunakan jenis kuantitatif dengan menggunakan analisis ECM. Data yang kami peroleh adalah data yang berbentuk laporan yang telah dipublikasikan oleh Badan Pusat Statistik (BPS). Selain itu, peneliti juga menggunakan sumber penelitian yang diperoleh dari buku dan jurnal penelitian tentang variabel terkait. Perangkat lunak yang digunakan untuk melakukan analisis adalah Eview12. Pada hasil penelitian ini bahwa bahwa dalam jangka panjang, Indeks Pembangunan Manusia dan Pertumbuhan Penduduk berpengaruh signifikan terhadap Kemiskinan. Sementara, dalam jangka pendek tidak ada variabel bebas (Indeks Pembangunan Manusia dan Perumbuhan Penduduk) yang berpengaruh terhadap variabel terikat (Kemiskinan).
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Belanja Daerah Terhadap Indeks Pembangunan Manusia di Provinsi Sumatera Utara Ginting, Era Mustika; Pulungan, Fikri Ardiansyah; Mujasmara, Fildzah Darayani; Panggabean, Rebecka Tri Talita; Maipita, Indra; Rinaldi, Muammar
Journal of Accounting Law Communication and Technology Vol 1, No 2 (2024): Juli 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v1i2.2640

Abstract

Penelitian bertujuan menguji pengaruh pendapatan asli daerah, dana perimbangan dan belanja daerah terhadap indeks pembangunan manusia. Metode yang digunakan adalah analisis data panel. Jenis penelitian kuantitatif menggunakan data sekunder laporan keuangan pemerintah daerah yang telah diaudit oleh DJPK dan data statistik dari www.bps.go.id. Kriteria sampel penelitian meliputi seluruh 33 Kabupaten/Kota Sumatera Utara tahun 2019-2023 dengan E-Views versi 12. Hasil penelitian menunjukkan bahwa pendapatan asli daerah, dana perimbangan berpengaruh terhadap indeks pembangunan manusia. Sedangkan belanja daerah tidak berpengaruh signifikan terhdap indeks pembangunan manusia. Secara simultan pendapatan asli daerah, dana perimbangan dan belanja daerah berpengaruh secara bersama-sama terhadap indek pembangunan manusia provinsi Sumatera Utara. Setiap pemerintah di provinsi Sumatera Utara diharapkan lebih meningkatkan investasi dalam bentuk fisik sehingga aset tetap tiap tahun meningkat, sehingga dengan adanya sarana yang meningkat maka dapat mendukung kesejahteraan ekonomi masyarakat.
The Impact of E-ticketing Implementation and Service Quality on Kai-Access Application User Satisfaction Riris Amigo Simatupang; Gaby P.F Tampubolon; Pane, Idrus Hamonangan; Rinaldi, Muammar
Outline Journal of Management and Accounting Vol. 4 No. 2 (2025): Desember
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/670ky064

Abstract

The increase in digitalization within the transportation sector has driven PT Kereta Api Indonesia (PT KAI) to implement an e-ticketing system through the KAI Access application. However, there are still challenges related to service quality that may affect user satisfaction. This study aims to analyze the impact of e-ticketing implementation and service quality on user satisfaction with the KAI Access application. The research focuses on identifying factors that contribute to user experience and customer satisfaction. The study employs a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to KAI Access users and analyzed using statistical software. The main variables examined include information quality, system quality, service quality, and customer satisfaction. More specifically, this research adopts a mixed-methods design with a sequential explanatory strategy. The initial quantitative phase involved 30 KAI Access users selected through purposive sampling. Multiple linear regression analysis was used to test the hypotheses regarding the influence of E-Ticketing (X1) and Service Quality (X2) on Customer Satisfaction (Y). The T-test results show that E-Ticketing (t = 2.565; p = 0.016) and Service Quality (t = 2.226; p = 0.035) each have a significant partial effect on Customer Satisfaction. Simultaneously (F-test), both variables also have a significant effect (F = 31.697; p = 0.001) with a contribution of 70.1% (Adjusted R Square). In the second phase, the qualitative analysis deepens these findings through in-depth interviews. Thematic analysis reveals that although users appreciate the ease of use, there are still notable complaints regarding system speed during peak hours and the need for additional features such as delay tracking. This study concludes that e-ticketing and service quality are strong predictors of customer satisfaction and recommends improving system performance to optimize the user experience.
Pengaruh Pengetahuan Wajib Pajak, Sanksi Perpajakan, dan Kesadaran Wajib Pajak terhadap Kemauan Membayar Pajak pada Wajib Pajak Orang Pribadi (Studi Kasus pada Mahasiswa STIE Eka Prasetya Medan) Tri Wulandari; Muammar Rinaldi; Yuwanti Anlikie
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i2.38

Abstract

This research aims to know the effect of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Willingness to Pay Taxes partially and simultaneously on Individual Taxpayers (Case Study on STIE Eka Prasetya Medan Student). The population used in this research were students of class 17, class 18, and class 19 STIE Eka Prasetya Medan, totaling 845 people. Samples were taken as many as 90 respondents using the Slovin formula. The results of partial hypothesis testing show that Taxpayer Knowledge has a significant effect on Willingness to Pay Taxes. The results of partial hypothesis testing show that Tax Sanctions have no effect and are not significant on Willingness to Pay Taxes. The results of partial hypothesis testing show that Taxpayer Awareness has a significant effect on Willingness to Pay Taxes. The results of simultaneous hypothesis testing show that Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness have a significant effect on Willingness to Pay Taxes. The results of the coefficient of determination shows that 49,1% Willingness to Pay Taxes can be explained by Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness, while the remaining 50,9% is explained by other variables such as Taxpayer Environment, Quality Services, and Perceptions of the Effectiveness of the Taxation System.
Analysis of Profit Management in Agricultural Companies in the Plantation Sub Sector Listed on the Indonesia Stock Exchange, Through PPH Rates and Tax Planning Putri Wahyuni; Muammar Rinaldi
Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i1.130

Abstract

This study aims to determine whether the corporate income tax rate and tax planning have a significant effect on earnings management in agricultural companies in the plantation sub-sector listed on the Indonesia Stock Exchange. The population in this study are plantation sub-sector companies listed on the Indonesia Stock Exchange as many as 19 companies. The research sample was 6 companies with purposive sampling technique. The results showed that corporate income tax rates had no significant effect on earnings management in plantation sub-sector companies listed on the Indonesia Stock Exchange, while tax planning had a significant effect on earnings management in plantation sub-sector companies listed on the Indonesia stock exchange. The results of the F test show that the variables of Corporate Income Tax Rate and Tax Planning have a significant effect on Earning Management in plantation sub-sector companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test indicate that the Earnings Management variable can be explained by the Corporate Income Tax Tariff and Tax Planning variables, while the remaining Earnings Management variables can be explained by other variables not examined in this study such as Leverage and Financial Performance.
The Analysis of The Influence of Digital Marketing and Product Diversity on The Success of E-Commerce Business Lazuardi, Dedy; Rinaldi, Muammar; Shinta, Shinta
Outline Journal of Management and Accounting Vol. 2 No. 2 (2023): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i2.132

Abstract

This research examines the factors influencing the success of e-commerce, focusing on Digital Marketing and Product Diversity as independent variables. The study takes place at RADATIME, an e-commerce store in Medan that specializes in selling watches. Digital Marketing and Product Diversity were chosen due to their significant impact on Business Success, which is measured through indicators such as Competitiveness, Business Competence, and Business Ethics. A quantitative method was employed, involving the distribution of questionnaires to 96 RADATIME customers randomly selected from a total of 2,371 customers in 2022 (with a 10% margin of error). The analysis reveals that Business Success = 2.250 + 0.506 Digital Marketing + 0.587 Product Diversity + e, indicating a positive and significant influence from both variables. The t-test results for Digital Marketing (t-value = 6.433, significance level = 0.000) and Product Diversity (t-value = 5.003, significance level = 0.000) support this finding. Additionally, the F-test indicates a significant simultaneous effect of both variables (F-value = 126.747, significance level = 0.000). The coefficient of determination (R2 = 0.732 or 73.2%) demonstrates that 73.2% of Business Success can be explained by Digital Marketing and Product Diversity, while the remaining 26.8% is attributed to unexplored variables. Future research should consider incorporating or replacing independent variables with greater influence.
Co-Authors Abdul Fatah Hassanudin Achmad Achmad Taufiq Adek apriyandi Adek Apriyandi Afrizal Afrizal Agung Yulianto Agus Rahmadsyah Agustiana, Intan Rizki Ahmad Braja Wahyu Ahmad Haris Hasanuddin Slamet Ainul Mardhiyah Ainun Saskia Nasution Amelia , Ananda Amelia, Regita Amril Amril Amril Ananda, Wizya Vita Andi Andi Angela Anggraini Anggi Kartika Anggi Pratiwi Sitorus Anggrini Manullang Anisa Fitria Sinaga Anton Eka Saputra Anton Eka Saputra Antonio Lodian Antonio Lodian Aprilda Yanti Armin Rahmansyah Nasution Atika Atayarisah Lubis Avis Ayu Alfiani Zega Azizul Kholis Azzahra, Nabila Bambang Sutejo Bambang Sutejo Bambang Sutejo, Bambang Bay Haqki Bernando Aldo Yosua Tambunan Br Silalahi, Hanna Hotmian Br Tarigan, Sri Wulandari Busiara, Abraham Cecep Indra Surawijaya Cinta Marito Simbolo Debi Masri Debi Masri Debi Masri, Debi Dedeng Irawan dedi irawan Dedi Lazuardi Dedy Lazuardi Dedy Lazuardy Desma Erica Maryati Manik Desry Rasmita Tarigan Deyren Firmansyah Diah Eka Sari Dianita, Ami Diki Purnomo Dionisius Sihombing Dwi Verasuna Manik Eko Wahyu Nugrahadi Eko Wahyu Nugrahadi Elisabeth Nainggolan Elisabeth Silaban Emmy Ermina Essi Laura Amanda Fadila Nisa Fadly, Nizamil Fahmi Ashari S. Sihaloho Fahrizi, Haikal Al Faziatul Amillia Mohamad Basir Fazira, Laila Era Febriana Verawaty Siagian Felix Felix Fildzah Darayani Mujasmara Fitri Yani Panggabean Fridayani M. Sitio Friera, Ambrosya Gaby P.F Tampubolon Gerry Morado Alfonsus Sirait3 Ginting, Era Mustika Gita Noveri Eza Haddad Alwi Haifa Azalia Pinem Halomoan Hutajulu HANDAYANI, TINA MUHARDIKA Hanna Hotmian Br Silalahi Harahap, Intan Hasibuan, Muhammad Rifqi Farhan Hasugian, Lola Alvita Henny Purnama Dewi Henny Purnama Dewi Hermansyah Hermansyah Hernita Siagian Heryanto Hulu Hidayat, Agus Rahmad Hidayati, Sabilah Hilma Harmen Hotman Siboro Hotmaria Silva Dewi Naibaho Ihdina Gustina Ihsan Effendi Iin Srimulyani Imamul Khaira Indra Maipita Indra Mawanta Ginting Indriani, Selvi Intan Harahap Irma Herliza Rizki Irma Herliza Rizki Irma Herliza Rizki Irma Siagian Irna Herliza Rizki Irwandi, Hafiz Izuddinsyah Siregar Joni Gusmali Agus Selayan Joshua Hutagalung Julia Maria Juliaya Maria Junaidi Lubis Junaidi Lubis Khafi Puddin, Khafi Lahagu, Putri Helena Leni Indrayani Limbong, Nikasyah Lokot Muda Harahap, Lokot Muda Lubis, Atika Atayarisah Lubis, Nazia Safira Lubis, Siti Chairani M Yudi Fajri M. Abdan Syahkura Anuradi M. Asyari Syahab Manalu, Christin Lince Natalia Manurung, Eka Valentina Manurung, Johanes Adrian Marpaung, Debora Tarigas Marshanda Hutagalung Mela Novita Rizki Mentari Rezeki Ramadhani Mesak Iek Meutia Fahrani Mirnawati Monalisa, Indah Monica Monica Muhammad Aldo Muhammad Bukhori Dalimunthe Muhammad Nazly Muhammad Ranu Al Habib Muhammad Ras Muis Muhammad Ras Muis Mujasmara, Fildzah Darayani Muliani, Rizka Munthe , Justin Theo Nabila Tijani Tharifah Nadapdap, Yemima Eleonore Naibaho, Hotmaria Silva Dewi Nanda Fridani Napitupulu, Venesia Nasution, Armin Rahmansyah Nasution, Putri Rahmadani Nasution, Risky Alhaq Nazwa Aulia Putri Lubis Nia Nutanesa Damanik Nico Nico Nisha Angelia Putri Noni Rozaini Nova Khairunisa Putri Novita Sari Br Kaban Nugrahadi, Eko Nur Azizah, Esyha Nur Wahyuni Nurjaman Nurjaman Oky syahputra Oky Syahputra OKY SYAHPUTRA Pane, Idrus Hamonangan Pane, Yonson Panggabean, Rebecka Tri Talita Panjaitan, Rona A. P. Parno Sumanro Mahulae Pasaribu, Gita Nurhalizah Penus Leonard Roningsih Sinurat Penus Sinurat Pratama, Muhammad Farid Pulungan, Fikri Ardiansyah puspitasari, angelin Putra, Irwansyah Putra Putri Mauliza, Putri Putri Wahyuni PUTRI WAHYUNI Putri Wahyuni Putri, Anggi Emalia Rahel Hutahaean Ramadhani, Nabila Rizki Rana Nabillah Rangga Restu Prayogo, Rangga Restu Ras Muis, Muhammad Raymon Pernando Pasaribu Rebecka Tri Talita Panggabean Renata Olivia Ginting Reynalda Utari Karo-Karo Rian Pasaribu Richna Handriani Richna Handriyani Rico Ramadhanu Rifqah Harahap Riris Amigo Simatupang Rizki Samora Muliana Rizsa Nabillah Romagiano Machario Sembiring Rossy Pratiwy Sihombing Rudi Hermansyah Sitorus Safitri, Laila Safitri, Maulinda Safitri, Putri Najwa Sakina Balqis Salman Munthe Sapma, Putri Nidia Saputra, Firman Sattar Rasul Selen Anggereyani Sesilia Ariska Shinta Feronica Shinta Shinta Shintami Oktavia Siburian, Rowinna Sienny Sienny Sihotang, Irene Chechilia Silaban, Elisabeth Sinaga, Anisa Fitria Sinurat, Evelyn Sitanggang, Enzelina Sitepu, Jupianus Sitepu, Muhammad Rizal Sitio, Fridayani M. Situmorang, Frenky Situmorang, Irvan Rolyesh Sri Rejeki Sri Rezeki Sri Rezeki Sri Rezeki Srinahyanti Sudirman Sudirman Sudirman Sudirman Sugara, Wira Hadi Sugesti, Edwin Suharianto , Joko Susanna Silvia Sembiring Sutantio, Andy SYAHPUTRA, OKY Syahrani, Desi Syamsul Arifin Syaputra, Iqbal Sylvia Fahzannah Tambunan, Toman Sony Tampubolon, Novia Christiani Tiffanny Calista Susanto Tina Muhardika Handayani Tina Muhardika Handayani Tina Muhardika Handayani Tina Muhardika Handayani Tio Fanny Toman Sony Tambunan TRI WULANDARI Trisna Saputri Venus Situmeang Vingky Dwi Pratama Vivi Safira Widuta, Lara Winda Wardhani Yoshua, Bernando Aldo Yudho Wibowo Yusnita, Novi Cynthia Yuwanti Anlikie Zebar, A. Zulfa Afifah