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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) At-Tawassuth: Jurnal Ekonomi Islam Journal of Education, Humaniora and Social Sciences (JEHSS) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Journal Economic and Strategy (JES) Economics, Business and Management Science Journal Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Indonesian Research Journal on Education JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Pengabdian Masyarakat Inovasi Indonesia
Devi Ayu Putri Sirait
Universitas Medan Area
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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PENGARUH LABA AKUNTANSI DAN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR OTOMOTIF YANG TERDAFTAR DI BEI PADA TAHUN 2020-2023 Fadilah, Dwi; Sirait, Devi Ayu Putri; Tambunan, Saribulan
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.156

Abstract

This research aims to determine the influence of accounting profits and cash flow on share prices in automotive sector companies in 2020-2023. This research uses secondary data, secondary data is obtained from financial report data for the automotive sector registered on the IDX, namely www.idx.co.id or the respective websites in this research. Purposive sampling technique was used to take samples in this research. The population in this research is profit, steatment of changes in equity and loss reports, cash flow and annual reports of automotive sector companies listed on the IDX for 2020-2023. The data collection technique used by researchers to collect data is purposive sampling technique. The data analysis technique in research uses SPSS. The results of the research show that Accounting Profit has a significant positive effect on Share Prices, Cash Flow has a significant positive effect on Share Prices, Accounting Profit and Cash Flow have a significant positive effect on Share Prices.
THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION AND ENVIRONMENTAL PERFORMANCE ON PROFITABILITY IN FOOD AND BEVERAGE SECTOR MANUFACTURING COMPANIES LISTED ON THE STOCK EXCHANGE INDONESIA (BEI) IN 2019 - 2023 Anju Dayantisyah; Thezar Fiqih Hidayat Hasibuan; Devi Ayu Putri Sirait
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.740

Abstract

This research aims to determine the effect of implementing Green Accounting, environmental performance on the profitability of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2019 - 2023. This research uses secondary data, this secondary data was obtained from financial report data of manufacturing companies in the food and beverage sector and drinks listed on the Indonesia Stock Exchange (BEI) via www.idx.co.id or the websites of each company. The population in this study were food and beverage sector manufacturing companies listed on the Indonesian Stock Exchange, namely 42 food and beverage sector manufacturing companies. Purposive sampling technique was used to take samples in this research. The sample for this research are companies that meet the criteria, namely 8 manufacturing companies in the food and beverage sector. The data analysis technique in this research uses SPSS. The results of this research show that Green Accounting has a positive and significant effect on profitability, and environmental performance has a positive and significant effect on profitability. Meanwhile, simultaneously it shows that Green Accounting and environmental performance have a significant positive effect on profitability.
Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan yang Terdaftar di BEI Periode 2015-2019) Salsabilla, Namira; Ananda, Rana Fathinah; Sirait, Devi Ayu Putri
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.24230

Abstract

Pengkajian ini menunjukkan bagaimana dampak dari Intellectual Capital serta Corporate Social Responsibility pada Kinerja Perusahaan. Berdasarkan fenomena dari tidak diterapkannya Corporate Social Responsibility serta Intellectual Capital pada perusahaaan akan mengakibatkan kegagalan manajeman untuk mempertahankan Kinerja Perusahaan. Pengkajian ini menggunakan perusahaan yang terverifikasi di BEI sejak 2015-2019 sebagai objek pengkajian. pengkajian ini sifatnya asosiatif dengan data kuantitatif dengan sumber data sekunder yaitu data financial perusahaan yang terverifikasi di BEI sejak 2015-2019. Total populasi pengkajian ini sejumlah 193 dengan tekinik purposiv sampling. Sehingga di peroleh data sebanyak 112 sampel penelitian. Teknik analisanya memakai regresi data panel dengan aplikasi Eviews. Hasil uji dengan parsial Intellectual Capital bernilai positif dengan Prob.0,0006<0,05 dimaknai berdampak serta signifikan pada kinerja perusahaan. Sedangkan Corporate Social Responsibility menunjukkan nilai koefisien positif bernilai Prob. 0,0016<0,05 yang artinya berdampak signifikan positif pada Kinerja Perusahaan. Dengan simultan Intellectual Capital serta Corporate Social Responsibility pada kinerja perusahaan menunjukkan hasil sejumlah 0,001389<0,05 dimaknai berdampak. Berdasarkan hasil penelitian tersebut dapat disimpulan bahwa dalam mengambil keputusan dengan memanfaatkan Intellectual Capital sebagai alat pendukung akan menghasilkan keputusan yang baik dan inovatif, begitupun dengan Corporate Social Responsibility sebagai komponen utama guna meningkatkan reputasi perusahaan terhadap lingkungan dan masyarakat.
Faktor-faktor yang Mempengaruhi Sustainability Reporting pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 Lisnawati, Siti Hajar; Sirait, Devi Ayu Putri; Br. Sebayang, Minda Muliana
Indonesian Research Journal on Education Vol. 4 No. 3 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i3.803

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Informasi Akuntansi, Total Quality Management, dan Locus of Control terhadap kinerja pegawai Badan Pendapatan Kabupaten Langkat. Jenis penelitian ini adalah penelitian asosiatif dengan analisis kuantitatif. Populasi yang digunakan adalah pegawai Badan Pendapatan Kabupaten Langkat sebanyak 112 orang. Teknik pengambilan sampel menggunakan model Slovin dengan teknik purposive sampling dan sampel terpilih sebanyak 72 sampel. Teknik pengumpulan data dilakukan dengan observasi dan menyebarkan kuesioner. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi secara parsial berpengaruh positif signifikan terhadap kinerja pegawai. Artinya bahwa kehadiran Sistem Informasi Akuntansi memiliki pengaruh kuat pada peningkatan kinerja pegawai. Total Quality Management secara parsial berpengaruh tidak signifikan terhadap kinerja pegawai. Total Quality Management lemah dalam mendorong peningkatan kinerja pegawai. Locus of Control secara parsial berpengaruh positif signifikan terhadap kinerja pegawai, dimana Locus of Control memiliki pengaruh yang sangat kuat mendorong peningkatan kinerja pegawai. Secara simultan, Sistem Informasi Akuntansi, Total Quality Management, dan Locus of Control berpengaruh positif signifikan terhadap kinerja pegawai. Artinya bahwa kolaborasi ketiga variabel bebas tersebut memiliki kekuatan signifikan dan mampu mendorong peningkatan kinerja pegawai Badan Pendapatan Kabupaten Langkat.
ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI NEGERI SIPIL PADA BADAN PENANGGULANGAN BENCANA DAERAH KOTA BINJAI Tinambunan, Herdina Br; Sirait, Devi Ayu Putri; pane, Aditya Amanda
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.464

Abstract

This study aims to analyze the implementation of income tax accounting article 21 on civil servants’ salaries at the Regional Disaster Management Agency (BPBD) of Binjai City. Income tax article 21 is a tax imposed on income in the form of salaries, wages, honorariums, allowances, and other payments received by employees. Problems often arise due to discrepancies between calculation, recording, and reporting of article 21 income tax with applicable tax regulations. The research method used is descriptive qualitative with a case study approach at BPBD Binjai City, employing interviews, observations, and documentation techniques. The results show that the implementation of article 21 income tax accounting at BPBD Binjai has been carried out in accordance with tax regulations, although there are still obstacles related to reporting delays and administrative errors. This study recommends that PPh 21 management be more systematic by utilizing tax applications and improving staff competence. This research is expected to contribute to tax literature, especially in the public sector, and become a consideration for local government agencies in improving compliance and effectiveness in managing employee income tax.
THE IMPACT OF PROFESSIONALISM AND COMPETENCE ON AUDITOR PERFORMANCE WITH WORK MOTIVATION AS MODERATION VARIABLES IN PUBLIC ACCOUNTING FIRM MEDAN CITY Shabrina Tri Asti Nasution; Thezar Fiqih Hidayat Hasibuan; Devi Ayu Putri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.972

Abstract

The accountability of these financial statements will make stakeholders believe in the company's management to provide the best for the company. Financial statement accountability will all stakeholders work together and work hard to develop the company to be bigger, therefore good auditor performance is strongly demanded so that all parties interested in financial reports do not make wrong decisions and policies for their companies. The purpose of this study is to see the impact of professionalism and competence on auditor performance which is moderated by the work motivation. Data collection is done by survey method with questionnaires. The population of this study is the Auditor in Public Accounting Firm Medan City. Primary data is obtained through the spreading of questionnaires. Hypothesis testing in this study used Moderating Regression Analysis. The results of this study indicate that professionalism and competence have a positive and significant effect on auditor performance, and work motivation is a moderating variable that can strengthen the effect of professionalism on auditor performance, but work motivation is not a variable that can moderate the effect of competence on auditor performance.
Pengaruh Financial Technology dan Literasi Keuangan Untuk Mendorong Keberlanjutan Bisnis pada Putri, Ninda Astrilia; Sirait, Devi Ayu Putri; Nasution, Shabrina Tri Asti
Economics, Business and Management Science Journal Vol 6, No 1 (2026): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v6i1.1027

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial technology dan literasi keuangan terhadap keberlanjutan bisnis Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Medan Selayang. UMKM merupakan sektor strategis yang mendukung pertumbuhan ekonomi nasional, namun masih menghadapi tantangan dalam hal pengelolaan keuangan serta pemanfaatan teknologi digital. Pendekatan yang diigunakan dalam penelitian ini adalah kuantitatif dengan metode purposive sampling terhadap 55 pelaku UMKM. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner dan dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa financial technology maupun literasi keuangan secara parsial dan simultan berpengaruh signifikan terhadap keberlanjutan bisnis UMKM. Temuan ini pentingnya pemahaman pelaku usaha terhadap layanan keuangan digital serta pengelolaan keuangan yang efektif agar dapat meningkatkan efisiensi operasional dan daya saing usaha. Dengan demikian, peningkatan literasi keuangan dan teknologi finansial secara optimal perlu menjadi fokus pembinaan UMKM guna mewujudkan pertumbuhan usaha yang berkelanjutan di era digital.
PENGARUH INVENTORY INTENSITY, CAPITAL STRUCTURE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2021-2024 Dearnita Saragih; Devi Ayu Putri Sirait; Hasbiana Dalimunthe
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 2 (2026): Edisi Juni 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i2.17652

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Inventory Intensity, Capital Structure dan Sales Growth, terhadap penghindaran pajak pada perusahaan sub-sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2021-2024. Variabel independen yang digunakan dalam penelitian ini adalah Intensitas persediaan, Struktur modal dan pertumbuhan penjualan, sedangkan variabel dependen adalah penghindaran pajak. Populasi penelitian terdiri dari perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2021-2024, berjumlah 101 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dan sampel sebanyak 8 perusahaan yang dipilih, yang dianggap cocok untuk memenuhi kriteria penelitian, dikali 4 tahun selama periode 2021-2024 berarti 32 sampel. Hasil penelitian menunjukkan bahwa Intensitas persediaan dan struktur modal secara parsial tidak berpengaruh terhadap penghindaran pajak pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dan Pertumbuhan penjualan secara parsial berpengaruh positif dan signifikan terhadap penghindaran pajak pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Intensitas persediaan, struktur modal dan pertumbuhan penjualan secara simultan berpengaruh positif dan signifikan terhadap penghindaran pajak pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia.
Pengenalan Akuntansi Berbasis Fintech pada Siswa Jurusan Akuntansi Devi Ayu Putri Sirait; Indawati Lestari; Endang Haryati; Ida Royani
Jurnal Pengabdian Masyarakat Inovasi Indonesia Vol 4 No 3 (2026): JPMII - Juni 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jpmii.1262

Abstract

Perkembangan financial technology (fintech) memberikan dampak signifikan terhadap dunia akuntansi dan sistem keuangan digital. Namun, pemahaman siswa sekolah menengah mengenai penerapan fintech dalam akuntansi masih relatif rendah. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman siswa jurusan akuntansi di SMA Negeri 13 Medan terkait konsep akuntansi berbasis fintech, penggunaan aplikasi pembayaran digital, pencatatan transaksi elektronik, serta pengelolaan keuangan digital. Metode pelaksanaan dilakukan melalui sosialisasi, pelatihan, simulasi penggunaan aplikasi fintech, dan evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa sebesar 85% setelah mengikuti pelatihan. Selain itu, siswa mampu memahami proses pencatatan transaksi digital dan penggunaan aplikasi keuangan berbasis teknologi. Kegiatan ini memberikan dampak positif dalam meningkatkan literasi keuangan digital dan kesiapan siswa menghadapi perkembangan teknologi di bidang akuntansi.
THE INFLUENCE OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON THE PROFITABILITY OF MINING COMPANIES Devi Ayu Putri; Novita Maretti Simangunsong
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 1 (2026): Edisi Februari 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i1.17266

Abstract

Profitability is a crucial aspect that reflects the extent to which a company generates profits from its business activities. Profitability is the primary foundation that determines a company's long-term sustainability and competitiveness. Profitability not only reflects a company's ability to generate revenues greater than its costs but also serves as a key indicator of managerial effectiveness in efficiently managing resources. In practice, a company's profitability can increase or decrease, influenced by various factors, both internal, such as cost efficiency, and external, such as market conditions. This study aims to determine the effect of the implementation of Green Accounting (X1) and Corporate Social Responsibility (X2) on profitability (Y). The population used was all mining companies listed on the Indonesia Stock Exchange from 2020 to 2024. Based on the purposive sampling method, 20 companies were selected for the five research periods, resulting in a total sample of 100. The results of the partial t-test analysis showed that green accounting had no effect on profitability, and corporate social responsibility had a positive and significant effect on profitability. Meanwhile, the results of the F-test analysis (simultaneous) show that green accounting and corporate social responsibility together have a positive and significant effect on profitability in mining companies listed on the Indonesia Stock Exchange for the 2020-2024 period.
Co-Authors Aditya Amanda Pane Ananda, Rana Fatinah Anju Dayantisyah Br Sebayang, Minda Muliana Br. Sebayang, Minda Muliana Dearnita Saragih Desy Astrid Anindya Endang Haryati Fadilah, Dwi Fauziah Rahman Febrianty Pasaribu Gresy Santha Laura Hasibuan Gurning, Rapisah Hasbiana Dalimunthe Ida Royani Indah Cahya Sagala Indawati Lestari Indriani, Dea Iqbal Nur Hidayat Lisnawati, Siti Hajar Mega Anisa Minda Muliana Br Sebayang Minda Muliana Br. Sebayang Nainggolan, Marcellino Ropinus Novita Maretti Simangunsong Pasaribu, Febrianty Paulina Agustina Br. Jabat, Paulina Putri, Ninda Astrilia Rahma Isnaini Rangkuti Rana Fathinah Ananda Rapisah Gurning Roza Priamita Salsabilla, Namira Sucitra Dewi Tambunan, Saribulan Tarigan, Naufal Detra Utoyo Thezar Fiqih Hidayat Hasibuan Tinambunan, Herdina Br Warsani Purnama Sari Yani Rugun Simanullang