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Sembiring, Dio Jeremia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Investasi terhadap Perputaran Modal Pelaku UMKM di Jl. Binjai KM 12-14 Aurora, Titania; Sirait, Netty Julianti; Tampubolon, Merna Gletesya; Sembiring, Dio Jeremia; Nayma, Salshabilla; Chrisna, Heriyati
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.303

Abstract

Penelitian ini menganalisis pengaruh investasi terhadap perputaran modal Usaha Mikro, Kecil, dan Menengah (UMKM) di Jalan Binjai KM 12-14, Sumatera Utara. UMKM memainkan peran penting dalam perekonomian lokal, tetapi sering menghadapi kendala permodalan, seperti keterbatasan akses ke investasi dan beban bunga pinjaman yang tinggi. Pendekatan kualitatif deskriptif digunakan dengan data dikumpulkan melalui wawancara mendalam terhadap 20 pelaku UMKM di sektor makanan. Hasil penelitian menunjukkan mayoritas pelaku UMKM belum memahami dan memanfaatkan investasi secara optimal untuk mendukung perputaran modal mereka. Kendala utama meliputi modal terbatas untuk operasional harian, persaingan usaha yang ketat, serta minimnya edukasi tentang investasi. Penelitian ini merekomendasikan perlunya kebijakan yang mendukung akses investasi yang lebih fleksibel dan edukasi pengelolaan modal agar UMKM dapat mempercepat perputaran modal, meningkatkan efisiensi, dan mengembangkan usahanya secara berkelanjutan.
Pengaruh Stabilitas Keuangan, Pengawasan, Dan Kualitas Auditor Kecurangan Laporan Keuangan Sektor Industri Pada Bursa Efek Indonesia (BEI) Sembiring, Dio Jeremia; Purba, Seprianto; Sari, Shaila Pratika; Napitupulu, Stephanie Imaylia; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of financial stability, ineffective monitoring, and auditor quality on financial statement fraud in processed food sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research uses a quantitative approach with a causal associative design. The sample consists of 16 companies with a total of 48 observations. Data were analyzed using multiple linear regression with SPSS 25. The t-test results show that all three independent variables significantly affect financial statement fraud with significance values as follows: financial stability (t = 4.648; sig. = 0.000), ineffective monitoring (t = 51.836; sig. = 0.000), and auditor quality (t = 7.135; sig. = 0.000). The F-test result shows an F value of 6142.986 with a significance level of 0.000, indicating that the regression model is highly significant in predicting financial statement fraud. Based on these findings, it is recommended that companies strengthen internal oversight, select high-quality auditors, and maintain financial stability to minimize potential fraud that could harm stakeholders.
Pengaruh Likuiditas, Leverage Dan Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Di Bursa Efek Indonesia (BEI) Sembiring, Dio Jeremia; Purba, Seprianto; Sari, Shaila Pratika; Napitupulu, Stephanie Imaylia; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of liquidity, leverage, and corporate governance on tax avoidance in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research used a quantitative approach with secondary data analyzed through multiple linear regression using SPSS 25. The results show that partially, liquidity (CR) has a significant effect on tax avoidance with a significance value of 0.048, leverage (DER) with 0.010, and corporate governance (BDOUT) with 0.029. Simultaneously, all three variables also have a significant effect on tax avoidance, with an F-value of 5.896 and a significance level of 0.003. These findings indicate that financial structure and corporate governance mechanisms play an important role in influencing corporate tax compliance. Therefore, it is recommended that companies maintain a healthy financial structure and strengthen governance practices to minimize tax avoidance.
Co-Authors , Heriyati Chrisna Aurora, Titania azzahra, an suci Napitupulu, Stephanie Imaylia Nayma, Salshabilla Purba, Seprianto Sari, Shaila Pratika Sirait, Netty Julianti Tampubolon, Merna Gletesya