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All Journal Niagawan Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Promosi Pendidikan Ekonomi Assets: Jurnal Akuntansi dan Pendidikan Dinamika Governance : Jurnal Ilmu Administrasi Negara Journal Of Management Science (JMAS) Jurnal Mantik Gema Wiralodra Jurnal Ilmiah Manajemen dan Bisnis Enrichment : Journal of Management Jurnal Manajemen Bisnis Eka Prasetya Jurnal Dinamika Administrasi Bisnis Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Studi Ilmu Manajemen dan Organisasi Edu Cendikia: Jurnal Ilmiah Kependidikan International Journal of Applied Finance and Business Studies Sulawesi Tenggara Educational Journal Journal of Social And Economics Research Outline Journal of Education LEBAH Outline Journal of Management and Accounting International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) Journal of Law, Education and Business Journal of Management Accounting, Tax and Production Jurnal Media Akademik (JMA) Journal of Accounting Law Communication and Technology Rekognisi : Jurnal Pendidikan dan Kependidikan Economic: Journal Economic and Business Journal of Humanities Education Management Accounting and Transportation PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Jurnal Pengabdian Masyarakat Eka Prasetya journal of social and economic research Outline Journal of Economic Studies Outline Journal of Community Development International Journal for Advanced Research
Muammar Rinaldi
Universitas Negeri Medan
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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.
The Effect of Customer Loyalty and Location on Purchasing Decisions at Brastagi Supermarket Gatot Subroto Agustiana, Intan Rizki; Sutantio, Andy; Felix, Felix; Nico, Nico; Pratama, Muhammad Farid; Rinaldi, Muammar; Khaira, Imamul
Outline Journal of Management and Accounting Vol. 3 No. 1 (2024): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i2.137

Abstract

This study aims to determine the effect of Customer Loyalty and Location partially or simultaneously on Brastagi Supermarket Gatot Subroto. Population in this study are customers of Brastagi Supermarket for 50 customers. The sampling technique in this study used a saturated samples, which amounted to 50 customers. The research method used is the technique of collecting data through questionnaires. The analytical method used to solve problems and prove hypotheses is descriptive analysis, regression analysis. T test results indicate that Customer Loyalty has no positive and insignificant effect on Purchase Decisions at Brastagi Supermarket Gatot Subroto and Location has a positive and significant effect on Purchase Decisions at Brastagi Supermarket Gatot Subroto. F test results indicate that Customer Loyalty and Location have a positive and significant effect on Purchase Decisions at Brastagi Supermarket Gatot Subroto. The coefficient of determination (R2) show that 35.3% of the Purchasing Decisions variable is influenced by the Customer Loyalty and Location variables, while the remaining 65.7% is influenced by other variables outside of this study such as service quality, store atmosphere, and promotion.
The Influence of Tax Sanctions and Service Quality on Compliance with Paying Motor Vehicle Taxes among STIE EKA Prasetya Management Department Students Semester VIII Muammar Rinaldi; Putri Wahyuni
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.v2i2.184

Abstract

This research aims to know the effect of Tax Sanction and Service Quality against Compliance of Vehicle Tax Payment partially and simultenously on STIE Eka Prasetya Students Majoring in Management 8th Semester. The population for this research are STIE Eka Prasetya 8th Semester students which is 153 students. The sampling technique used in this research is purposive sampling. By using purposive sampling, a total of 64 students is chosen. The results of the research analysis showed that Tax Sanction and Service Quality has a significant effect on Compliance of Vehicle Tax Payment. F test shows that Tax Sanction and Service Quality has a significant effect on Compliance of Vehicle Tax Payment. The result of determination coefficient (R Square) shows that Compliance of Vehicle Tax payment can be explained by Tax Sanction and Service Quality. As of the remaining can be explained by other variable which is not included on this research such as Tax Knowledge, Taxpayer Awareness, and Taxation Socialization.
PENGARUH BERBAGI PENGETAHUAN DAN PERILAKU INOVATIF TERHADAP INOVASI TIM DI LEMBAGA KEUANGAN MIKRO Ras Muis, Muhammad; Tambunan, Toman Sony; Rinaldi, Muammar
NIAGAWAN Vol. 13 No. 2 (2024): NIAGAWAN VOL 13 NO 2 Juli 2024
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v13i2.60081

Abstract

Team innovation in microfinance institutions lies in the quality of human resources. The rapidly changing times that occur must be able to be anticipated with quality innovation. The quality of human resources can be seen from the ability of employees to share knowledge and behave innovatively and can be assessed from the team innovation that occurs in the institution or organization. The population of this research is employees who work in the microfinance industry with a population of 2100. A sample of 300 employees was taken using the proportional stratified random sampling method. The data collection technique is by distributing questionnaires to all respondents. The data analysis method used is SEM (Structural Equation Modeling), with the Smart PLS program. This team's innovation concept will provide insight and guidance for employees to be able to increase the competitiveness and existence of Microfinance Institutions now and in the future.
Co-Authors Achmad Achmad Taufiq Adek apriyandi Afifah, Zulfa Agung Yulianto Agustiana, Intan Rizki Ahmad Braja Wahyu Ahmad Haris Hasanuddin Slamet Ainul Mardhiyah, Ainul Ainun Saskia Nasution Amelia , Ananda Amelia, Regita Amril Amril Amril Ananda, Wizya Vita Andi Angela Anggraini Anggrini Manullang Anton Eka Saputra Anton Eka Saputra Antonio Lodian Antonio Lodian Anuradi, M. Abdan Syahkura Avis Ayu Alfiani Zega Azizul Kholis, Azizul Azzahra, Nabila Bambang Sutejo Bambang Sutejo, Bambang Bernando Aldo Yosua Tambunan Br Silalahi, Hanna Hotmian Br Tarigan, Sri Wulandari Busiara, Abraham Cinta Marito Simbolo Debi Masri Debi Masri, Debi Dedeng Irawan dedi irawan Dedy Lazuardi Dedy Lazuardi Desma Erica Maryati Manik Desry Rasmita Tarigan Dianita, Ami Diki Purnomo Dionisius Sihombing Dionisius Sihombing Edwin Sugesti Nasution Eko Wahyu Nugrahadi Eko Wahyu Nugrahadi Elisabeth Nainggolan Elisabeth Silaban Emmy Ermina Essi Laura Amanda Fadila Nisa Fadly, Nizamil Fahmi Ashari S. Sihaloho Fahrani, Meutia Fahrizi, Haikal Al Faziatul Amillia Mohamad Basir Fazira, Laila Era Febriana Verawaty Siagian Felix Felix Fildzah Darayani Mujasmara Firmansyah, Deyren Fitri Yani Panggabean Friera, Ambrosya Gaby P.F Tampubolon Gerry Morado Alfonsus Sirait3 Ginting, Era Mustika Ginting, Renata Olivia Haddad Alwi Haifa Azalia Pinem Halomoan Hutajulu HANDAYANI, TINA MUHARDIKA Harahap, Intan Hasibuan, Muhammad Rifqi Farhan Hassanudin, Abdul Fatah Hasugian, Lola Alvita Henny Purnama Dewi Hermansyah Hermansyah Hernita Siagian Hidayat, Agus Rahmad Hidayati, Sabilah Hilma Harmen Hutagalung , Marshanda Hutagalung, Joshua Ihdina Gustina Ihsan Effendi Iin Srimulyani Imamul Khaira Indra Maipita Indra Maipita Indra Mawanta Ginting Indriani, Selvi Intan Harahap Irma Herliza Rizki Irna Herliza Rizki Irvan Rolyesh Situmorang Izuddinsyah Siregar Julia Maria Juliaya Maria Junaidi Lubis Kartika, Anggi Khafi Puddin, Khafi Lahagu, Putri Helena Lazuardi, Dedy Lazuardy, Dedy Leni Indrayani Limbong, Nikasyah Lokot Muda Harahap, Lokot Muda Lubis, Atika Atayarisah Lubis, Nazia Safira Lubis, Siti Chairani M Yudi Fajri Manalu, Christin Lince Natalia Manurung, Eka Valentina Manurung, Johanes Adrian Marpaung, Debora Tarigas Mela Novita Rizki Mesak Iek 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 Nadapdap, Yemima Eleonore Naibaho, Hotmaria Silva Dewi Nainggolan, Elisabeth Nanda Fridani Napitupulu, Venesia Nasution, Armin Rahmansyah Nasution, Putri Rahmadani Nasution, Risky Alhaq 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, Nurjaman Oky syahputra Pane, Idrus Hamonangan Panggabean, Rebecka Tri Talita Panjaitan, Rona A. P. Parno Sumanro Mahulae Pasaribu, Gita Nurhalizah Penus Leonard Roningsih Sinurat Penus Sinurat Pratama, Muhammad Farid Pratama, Vingky Dwi Pulungan, Fikri Ardiansyah puspitasari, angelin Putra, Irwansyah Putra Putri Mauliza Putri Wahyuni PUTRI WAHYUNI Putri Wahyuni Putri, Anggi Emalia Raden Mohamad Herdian Bhakti Rahel Hutahaean Ramadhani, Mentari Rezeki Ramadhani, Nabila Rizki Rana Nabillah Rangga Restu Prayogo, Rangga Restu Ras Muis, Muhammad Rasul, Sattar Raymon Pernando Pasaribu Rebecka Tri Talita Panggabean Reynalda Utari Karo-Karo Rian Pasaribu Richna Handriyani Rico Ramadhanu Rifqah Harahap Riris Amigo Simatupang Rizki Samora Muliana Rizsa Nabillah Romagiano Machario Sembiring Rudi Hermansyah Sitorus Safira, Vivi Safitri, Laila Safitri, Maulinda Safitri, Putri Najwa Sapma, Putri Nidia Saputra, Firman Selen Anggereyani Sesilia Ariska Shinta Feronica Shinta Shinta Siagian, Irma Siboro, Hotman Siburian, Rowinna Sienny Sihotang, Irene Chechilia Silaban, Elisabeth Sinaga, Anisa Fitria Sinurat, Evelyn Sitanggang, Enzelina Sitepu, Jupianus Sitepu, Muhammad Rizal Sitio, Fridayani M. Situmeang, Venus Situmorang, Frenky Sri Rejeki Sri Rezeki Sri Rezeki Sri Rezeki Sudirman Sudirman Sudirman Sudirman Sugara, Wira Hadi 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 Tio Fanny Toman Sony Tambunan TRI WULANDARI Trisna Saputri Venus Situmeang Verasuna Manik, Dwi Widuta, Lara Yonson Pane Yoshua, Bernando Aldo Yudho Wibowo Yusnita, Novi Cynthia Yuwanti Anlikie Zahara Meutia Zebar, A.