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All Journal Jurnal Riset Akuntansi dan Bisnis Maneggio: Jurnal Ilmiah Magister Manajemen JURNAL PENDIDIKAN TAMBUSAI Jatilima : Jurnal Multimedia Dan Teknologi Informasi JURNAL ILMIAH KOHESI Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Fitrah: Journal of Islamic Education JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Ekonomi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Jurnal Ekonomika Dan Bisnis Jurnal Komputer Teknologi Informasi Sistem Komputer (JUKTISI) Jumper : Journal of Educational Multidisciplinary Research Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) International Journal of Economics and Management Jurnal Kewirausahaan Bukit Pengharapan ABANNA: Journal Of Contemporary Islamic Education Al Mihwar: Jurnal Pendidikan Bahasa Arab dan Kebahasaan Jurnal Ekonomi Bisnis Digital International Journal of Society and Law International Journal of Management, Economic and Accounting Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Ahmad Sani
Dosen Ekonomi Bisnis Universitas Harapan Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Faktor-Faktor Penentu Struktur Modal Perusahaan Real Estate di Indonesia Ahmad Sani
Jurnal Riset AKuntansi dan Bisnis Vol 18, No 2 (2018): September 2018
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v18i2.3306

Abstract

Penelitian ini adalah studi empiris dengan tujuan utama adalah untuk menganalisis faktor-faktor yang menentukan struktur modal perusahaan real estate yang terdaftar di Indonesia pada periode 2012-2016. Pecking order theory dan trade-off theory menjadi dasar penelitian ini. Analisis data dilakukan dengan metode SEM. Seperangkat data panel dari 22 perusahaan real estate di Indonesia dipilih untuk memenuhi tujuan penelitian. Penelitian ini mempertimbangkan variabel dependen dalam bentuk debt to equity ratio dan variabel independen yaitu struktur aktiva, profitabilitas, likuiditas, pertumbuhan penjualan, risiko bisnis. Penelitian ini telah mengidentifikasi faktor-faktor penentu struktur modal dengan bantuan regresi dengan alat analisis Partial Least Square (PLS). Struktur aktiva dan likuiditas ditemukan sebagai dua faktor penentu utama struktur modal sebagaimana hasil penelitian.
MENINGKATKAN KEPATUHAN WAJIB PAJAK DENGAN PEMERIKSAAN PAJAK, PENGETAHUAN PERPAJAKAN DAN PELAYANAN PEGAWAI PAJAK SEBAGAI PREDIKTOR PADA KPP PRATAMA MEDAN KOTA AHMAD SANI; SITI ANISYAH
JURNAL ILMIAH KOHESI Vol 4 No 3 (2020): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

Tax is one of the biggest sources of state revenue to finance development activities. However, the low level of taxcompliance in meeting tax obligations in Indonesia especially KPP Pratama Medan Kota, the realization of tax revenue didnot reach the target set. The purpose of this study was to determine the effect of tax audits, tax knowledge and taxemployee services to improve taxpayer compliance. This research uses an associative approach with the number ofregistered taxpayers population and submits Annual Tax Return in KPP Pratama Medan Kota in 2016 as many as 61,758.The sampling technique uses a random sample with the Slovin formula and the number of samples is 100 respondents.Data sources using primary data and data collection techniques using surveys and literature. Data analysis techniques usedmultiple linear regression, which was previously tested for validity, reliability, classic assumption and hypothesis testing. Theresults showed that the tax audit did not significantly influence the compliance of individual taxpayers. Knowledge of taxationhas a significant effect on taxpayer compliance in KPP Pratama Medan Kota. Knowledge of taxation has a significant effecton taxpayer compliance in KPP Pratama Medan Kota. Tax audits, tax knowledge, and services of tax officers together havea significant effect on taxpayer compliance in KPP Pratama Medan Kota.
Model Panel Regression : Pengaruh Economic Value Added (Eva), Market Value Added (Mva), Kebijakan Dividen Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Food And Beverage Di Bursa Efek Indonesia (Bei) Ahmad Sani; Irawan Irawan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 3 (2021): SEPTEMBER (2021)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i3.463

Abstract

This study aims to determine the effect of Economic Value Added (EVA), Market Value Added (MVA), Dividend Policy and Managerial Ownership on Firm Value in Manufacturing Companies in the Food and Beverage sector listed on the Indonesia Stock Exchange for the 2015-2019 period. Data was collected by the documentation method. Sample selection using purposive sampling and obtained 14 companies. Hypothesis testing was carried out using panel data regression analysis. The results of this study indicate: Economic Value Added (EVA) has a significant effect on Firm Value; Market Value Added (MVA) has a significant effect on Firm Value; Dividend policy has a significant effect on firm value; managerial ownership has a significant effect on firm value. Changes that occur in the sample company sample of 30.72% are caused by Economic Value Added (EVA), Market Value Added (MVA), Dividend Policy and Managerial Ownership; while the remaining 69.28% is determined by other variables not listed in this study.
Pengaruh Leverage, Ukuran Perusahaan Dan Likuiditas Terhadap Corporate Social Responsibility Disclosure Dengan Profitabilitas Sebagai Variabel Moderasi Kartika Wulandari; Yani Suryani; Ahmad Sani
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 5 (2022): SEPTEMBER 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/inov.v1i5.290

Abstract

The purpose of this study was to examine the effect of corporate social responsibility, firm size, and leverage on firm value with profitability as a moderating variable. This type of research is quantitative research with causalty approach. The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange ini 2016-2020. The sample in this study used purposive sampling which is 23 companies and the observation 5 years in a row so it counts 115. Data collection techniques in this study using documentation techniques. The data analysis technique in this study usesmultiple linear regression.The results of this study prove that corporate social responsibility has an effect on firm value, firm size and leverage have no effect on firm value, profitability can moderate the relationship of corporate social responsibility, company size and leverage to firm value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2016-2020.
Pengaruh Pemahaman Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Preferensi Resiko sebagai Variabel Moderating pada Pajak Orang Pribadi yang terdaftar di KPP Pratama Medan Polonia Shella Alanda; Desi Ika; Ahmad Sani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the understanding of taxation and tax sanctions on taxpayer compliance with risk preferences as a moderating variable at KPP Pratama Medan Polonia. The total population in this study amounted to 60,096 with a sample of 100 respondents registered at the KPP Pratama Medan Polonia using the Slovin formula. The data analysis technique used is path analysis.The results of this study indicate that the understanding of taxation and tax sanctions have a significant effect on taxpayer compliance. Risk preferences cannot moderate the effect of understanding taxation and tax sanctions on taxpayer compliance registered at KPP Pratama Medan Polonia.
FACTORS INFLUENCING ACCOUNTING STUDENTS' FINANCIAL LITERACY AT WIDYATAMA UNIVERSITY, BANDUNG PA. Andiena Nindya Putri; Arlina Pratiwi Purba; Ahmad Sani
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The spread of the Covid 19 virus has shaken the economy in various countries, including Indonesia. This is due to the lack of financial literacy in society, starting from the young adult phase, especially for students. Financial problems can cause stress, and about 73% of students in the campus community report experiencing difficulties related to finances. The purpose of this study was to determine the extent to which factors influence financial literacy such as financial attitudes, family environment, peer pressure and financial efficacy . This type of research is quantitative research with a descriptive approach. The samples studied were all S1 Faculty of Economics Accounting Study Programs at Widyatama University Bandung, sampling in this study used purposive sampling, so using the above calculation it was known that the population was 251 students, a sample of 155 students was taken in this study. Data analysis techniques in this study used validity tests, reliability tests and structural model tests. The results of this study indicate that family environmental factors do not have a significant effect on financial literacy, while financial efficacy factors have a significant effect on financial literacy, financial attitudes have a significant effect on financial literacy, and peer pressure has a significant effect on financial literacy. This is consistent with research (Thomas & Subhashree, 2020) that financial knowledge, financial attitudes, parental influence, and peers have a direct and positive effect on the level of financial literacy in Engineering undergraduate students
Optimalisasi Tingkat Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menengah (UMKM) Pasca Penurunan Tarif 0,5% pada Kantor Pelayanan Pajak Pratama Medan Polonia Fiqhi Opie Darmawan; Syamsul Bahri Arifin; Ahmad Sani
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis tentang pemerintah yang memberikan insentif perpajakan bagi UMKM berupa penurunan tarif dimana sebelumnya 1% dari omzet menjadi 0,5% dari omzet dengan harapan tarif ini dapat meningatkan penerimaan pajak dari sector UMKM. Penelitian ini dilakukan dengan metode deskriptif kualitatif untuk menganalisis pertumbuhan jumlah wajib pajak yang terdaftar dan yang melapor serta konstribusi penerimaan pajak UMKM sebelum dan sesudah adanya pengalihan PP dari PP 46 Tahun 2013 menjadi PP 23 Tahun 2018 pada KPP Pratama Medan Polonia. Hasil Penlitian menunjukkan bahwa terjadi penurunan persentase tingkat kepatuhan wajib pajak UMKM dan terjadi penurunan jumlah penerimaan PPh Final pasca diterapkannya PP 23 Tahun 2018. Dari hasil diatas dapat disimpulkan bahwa upaya pemerintah untuk meningkatkan kepatuhan wajib pajak UMKM sebagaimana yang diharapkan ternyata tidak sesuai dengan apa yang diharapkan
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2018 T. Aslam Deliar Rahman; Muhammad Karya Satya Azhar; Ahmad Sani
Jurnal Multimedia dan Teknologi Informasi (Jatilima) Vol. 5 No. 02 (2023): Jurnal Multimedia dan Teknologi Informasi (Jatilima)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jatilima.v5i02.407

Abstract

This research aims to determine empirically the influence of profitability, liquidity, leverage, dividend policy and company size on company value. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Sampling was determined using the purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis. The results shown in this study show that profitability ratios are proxied by Return on Assets (ROA), liquidity is proxied by Current Ratio (CR), dividend policy is proxied by Dividend Payout Ratio (DPR), and company size is proxied by The natural logarithm of total assets has an effect on company value, while leverage proxied by the Debt to Equity Ratio (DER) has no effect on company value. The research results show that return on assets has a significant effect on company value, the current ratio has a significant effect on company value, the Dividend Payout Ratio has a significant effect on company value, company size has a significant effect on company value and there is no significant effect of the Debt to Equity Ratio on company value.
ANALYSIS OF THE DETERMINATION OF SOLVENCY, TAX AVOIDANCE AND COMPANY AGE ON THE COST OF DEBT IN MANUFACTURING COMPANIES IN THE FOOD AND SUB SECTOR BEVERAGE YEAR 2016-2021 WITH SIZE COMPANY AS A VARIABLE INTERVENING Egy Permana; Rizki Fillhayati Rambe; Ahmad Sani
Jurnal Multimedia dan Teknologi Informasi (Jatilima) Vol. 5 No. 02 (2023): Jurnal Multimedia dan Teknologi Informasi (Jatilima)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jatilima.v5i02.408

Abstract

This study aims to determine the effect of solvency on firm size. The effect of tax avoidance on firm size, the effect of firm age on firm size, the effect of solvency has a significant effect on debt costs, the effect of tax avoidance on debt costs, the effect of firm age on debt, the effect of company size on debt costs, the effect of solvency on debt costs through company size , the effect of tax avoidance on the cost of debt through company size and the effect of company age on debt costs through company size in Food and Beverages Companies Listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique uses purposive sampling, which means selecting samples based on certain criteria. The population in this study were 30 companies and the sample in this study was 18 companies x 6 years of research = 108 data. The analysis technique used is Path Analysis. The results showed that solvency has a significant effect on firm size, tax avoidance has a significant effect on firm size, firm age has a significant effect on firm size, solvency has a significant effect on debt costs, tax avoidance has a significant effect on debt costs, firm age has a significant effect on debt costs, company size has a significant effect on the cost of debt, solvency has a significant effect on the cost of debt through company size, tax avoidance has a significant effect on the cost of debt through company size and company age has a significant effect on debt costs through company size In Food and Beverage Companies Listed on the Indonesia Stock Exchange Year 2016-2021.
The Influence of Cash Flow, Profitability, and Sales Growth on Stock Prices With Capital Structure as Intervening Variables in Banking Companies Listed on the Indonesia Stock Exchange 2015-2019 Nasution, Monica Angelin; Putri, Tengku Mella Syafrian; Sani, Ahmad; Syamsul Bahri, Syamsul Bahri
International Journal of Economics and Management Vol. 1 No. 01 (2023): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v1i01.5

Abstract

This study aims to determine the effect of cash flow, profitability and sales growth on share prices and analyze the effect of cash flow, profitability and sales growth on stock prices with a capital structure as a variable in banking companies listed on the Indonesia stock exchange for the 2015–2019 period. Sampling using purposive sampling so that the number of samples taken is 34 companies with 5 years of observation with a total sample of 170 samples. This study uses secondary data, data collection techniques using documentation studies and literature studies and the method used is path testing. The results of this study indicate that profitability has a significant effect on capital structure, while cash flow and sales growth have no significant effect on capital structure in banking companies listed on the IDX for the 2015–2019 period. Cash flow, sales growth and capital structure have a significant effect on stock prices, while profitability has no significant effect on stock prices in banking companies listed on the IDX for the 2015–2019 period. The capital structure can mediate the effect of cash flow, profitability and sales growth on stock prices in banking companies listed on the IDX for the 2015–2019 period.
Co-Authors Aditya, Abdul Hadi Akbar, M Rafaiz Al Qadri, Muhammad Arief, Muhammad Azhar, Mhd Karya Satya Azwansyah Habibie, Azwansyah Beloan, Bertha Clara Nova Augustina Malau Darwis Said, Darwis Desi Ika Desi Ika Egy Permana Fazharullah, Mhd. Fiqhi Opie Darmawan Hasbulla , Iman Indrafana Kusuma Heri Kurniawan Ilham Ramdhan Nasution Irawan Kartika Wulandari Kharisma Fani Sitepu Kusumo Hasbulla, Iman Indrafana M Rafaiz Akbar Malau, Clara Nova Augustina Mhd Karya Satya Azhar Muhammad Arief Muhammad Karya Satya Azhar Nasution, Monica Angelin Nur Khasanah Nurkhasanah Nurlela Pangaribuan Nurul Izzah PA. Andiena Nindya Putri Prasetia, Enla Purba, Arlina Pratiwi Putri, Tengku Mella Syafrian Rinaldi Marpaung, Muhammad Arief Rizki Fillhayati Rambe Rizkyta, Atadya Putri Ruswan Nurmadi Samhudi Samhudi SATRIYAS ILYAS Shella Alanda SITI ANISYAH Solly Aryza Syamsul Bahri Arifin SYAMSUL BAHRI SYAMSUL BAHRI T. Aslam Deliar Rahman Wildani, Wildani Yani Suryani Zahra, Putri Nabila