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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Administrasi Publik : Public Administration Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi IKRA-ITH EKONOMIKA Journal of Humanities and Social Studies JURNAL MUTIARA AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Pelita Masyarakat Accounting and Business Journal Journal of Community Service The Es Accounting and Finance INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal ABDIMAS MUTIARA Journal of Ekonomics, Finance, and Management Studies
Hasibuan, Renika
Universitas Sari Mutiara Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh ROA, Likuiditas, Resiko Bisnis, Dan Sales growth Terhadap Struktur Modal Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Pasca Pandemi Covid-19 Annisa Nauli Sinaga; Anggre Kuniawan Tampubolon; Devi Theresia; Marina Marina; Renika Hasibuan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2956

Abstract

Penelitian ini bertujuan untuk melihat pengaruh variabel ROA, likuiditas, risiko bisnis dan pertumbuhan pendapatan terhadap struktur modal. Populasi penelitian ini diperoleh dari 177 perusahaan yang dipilih dengan target sampling menurut kriteria tertentu, sehingga menjadi 69 perusahaan sampel. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data penelitian ini adalah data sekunder. Teknik pengumpulan data dilakukan melalui teknik dokumentasi dan analisis data menggunakan analisis linier berganda dengan menggunakan uji F dan uji t pada taraf signifikan 5% dan koefisien determinasi. Hasil penelitian secara parsial menunjukkan bahwa ROA berpengaruh positif dan signifikan terhadap struktur modal. Likuiditas dan risiko usaha berpengaruh negatif dan signifikan terhadap struktur modal. Pertumbuhan penjualan tidak memiliki pengaruh yang signifikan terhadap struktur modal. Hasil kajian secara simultan mempengaruhi ROA, likuiditas, risiko bisnis dan Sales growth terhadap struktur modal perusahaan manufaktur yang terdaftar di BEI tahun 2019-2021 pascapandemi Covid 2019.
DIGITAL TAXATION INNOVATION IN THE ERA OF ECONOMIC TRANSFORMATION: A COMPREHENSIVE ANALYSIS OF STRATEGIC OPPORTUNITIES AND SYSTEMIC CHALLENGES TO ENHANCE EFFICIENCY AND OPTIMIZE NATIONAL REVENUE Loso Judijanto; Renika Hasibuan; Rahma Helal Al_ Jbour; Dwi Koerniawati; Ignatius Septo Pramesworo
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): January
Publisher : Adisam Publisher

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Abstract

Amid a transformative economic era, this groundbreaking study comprehensively analyzes digital taxation innovation. Delving into intricacies, it meticulously examines strategic opportunities and systemic challenges, emphasizing the integration of advanced data analytics, international collaboration, and public-private partnerships. Navigating the evolving fiscal landscape, the research enriches our understanding of efficiency enhancement and unveils novel approaches to optimizing national revenue. Beyond traditional boundaries, this exploration provides insights resonating with the dynamic interplay of technology and fiscal frameworks. As the digital era unfolds, the study contributes a nuanced perspective essential for policymakers, tax authorities, and stakeholders seeking a comprehensive grasp of the multifaceted dimensions of digital taxation.
INTEGRATION OF BLOCKCHAIN TECHNOLOGY IN THE FINANCIAL SYSTEM: ASSESSING ITS IMPACT ON EFFICIENCY, SECURITY, AND STABILITY OF FINANCIAL MARKETS Loso Judijanto; Munir Tubagus; Renika Hasibuan; Duta Mustajab; Abdul Rosid
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): January
Publisher : Adisam Publisher

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Abstract

Integrating blockchain technology into the financial system represents a pivotal advancement, initially conceived for Bitcoin but transcending its cryptocurrency origins. This paper comprehensively assesses its impact on financial market efficiency, Security, and stability. Examining historical development and case studies, the study delves into successful implementations, challenges faced, and lessons learned. Security implications are scrutinized, emphasizing blockchain's role in establishing immutable ledgers and protecting against fraud. Stability considerations focus on decentralization, evaluating its contributions to system resilience and transparency. A critical assessment highlights gaps, limitations, and unexplored potentials in current implementations, guiding further research. In conclusion, the paper emphasizes the intricate balance between benefits and challenges, advocating for adaptive regulations, technological refinements, and ongoing public education to integrate blockchain's transformative potential into the financial domain seamlessly.
TRANSFER PRICING AND MULTINATIONAL CORPORATIONS: AN IN-DEPTH ANALYSIS OF TRANSFER PRICING POLICIES AND THEIR IMPACT ON TAXATION IN INDONESIA Hety Devita; Loso Judijanto; Renika Hasibuan; Dwi Koerniawati; Irwan Musriza Harahap
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 2 (2023): DECEMBER
Publisher : Adisam Publisher

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Abstract

This study comprehensively examines the intricate relationship between transfer pricing policies and their impact on taxation in Indonesia, concentrating on the context of multinational corporations (MNCs). The research offers an in-depth exploration of the legislative framework governing transfer pricing, shedding light on the compliance requirements imposed on MNCs and the prevalent transfer pricing methods in Indonesia. The study addresses the challenges MNCs encounter in meeting compliance standards, emphasizing the complexities of documentation and adherence to the arm's length principle. Furthermore, it investigates the broader implications of transfer pricing practices on tax revenue and economic development within the Indonesian context. By conducting a detailed literature review and analysis, the research provides valuable insights into the dynamic interplay between regulatory frameworks, corporate practices, and their impact on the fiscal landscape. In conclusion, the study offers forward-looking recommendations for future reforms to enhance the effectiveness of transfer pricing regulations and minimize the risks of tax avoidance. These recommendations, grounded in a thorough understanding of the current landscape, seek to fortify Indonesia's regulatory framework and foster collaboration between tax authorities and MNCs. The research contributes to the existing body of knowledge in international taxation and economic governance, serving as a valuable resource for scholars, policymakers, and practitioners navigating the intricate terrain of transfer pricing in Indonesia.
Pengaruh Profitabilitas, Tingkat Hutang dan Ukuran Perusahaan terhadap Tax Avoidance Perusahaan Pertambangan Abdillah Arif Nasution; Renika Hasibuan; Hartono; Nuniek Yuniarti Ningsih Renggaala; Mega Arisia Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.4159

Abstract

This research aims to analyze the influence of profitability, debt levels and company size on tax avoidance. The sample in this research is mining companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample in this study used a purposive sampling method to obtain a sample of 23 mining companies. Testing in this research uses the SPSS (Statistical Product and Service Solution) analysis tool and data analysis in this research uses multiple linear regression analysis. The results of this research show that the profitability variable has no effect on tax avoidance, the level of debt has no effect on tax avoidance, company size has no effect on tax avoidance. The variables profitability, debt level and company size together have a significant effect on tax avoidance.
Peningkatan Pendapatan Pengrajin Batik Mangrove melalui Digital Marketing Riah Ukur Ginting; Renika Hasibuan; Roberto Roy Purba; Fernando H Sinaga; Yakasi D Daeli; Theresia Duha; Anastasia Manalu
Pelita Masyarakat Vol. 6 No. 1 (2024): Pelita Masyarakat, September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v6i1.12714

Abstract

Mangrove batik artisans in Tanjung Rejo Village, Percut Sei Tuan District, face challenges in increasing their income, primarily due to limitations in production and business management. In production, artisans lack knowledge of design techniques, especially the shibori technique. On the management side, they are underutilizing digital marketing and lack adequate knowledge of computerized financial recording and management. To address these issues, a community partnership empowerment program (PKM) was implemented, aiming to improve the artisans' income through practical training. The training includes: (a) creating fabric patterns using the Shibori technique, (b) utilizing digital marketing, (c) managing business finances using Microsoft Excel, and (d) building a website. The results show significant improvements in digital marketing knowledge, online sales transactions, and the number of social media followers. This training has proven to be an effective solution, enabling mangrove batik artisans to leverage technology to enhance their income.
THE EFFECT OF RETURN ON ASSETS AND DEBT TO ASSETS RATIO ON TAX AVOIDANCE IN PLANTATION COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2018 PERIOD Sucipto, Tia Novira; Hasibuan, Renika
Accounting and Business Journal Vol 2 No 1 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i1.1010

Abstract

For tax companies it is a burden that will reduce net income so that many companies are trying to find ways to minimize the tax burden that does not violate the law, commonly referred to as tax avoidance, this study aims to determine the effect of Return On Assets and Debt to Assets Ratio on avoidance. The sampling technique used was purposive sampling, the final sample size was 10 plantation companies listed on the Indonesia Stock Exchange in 2016-2018. The analysis method used is multiple linear regression analysis of panel data using SPSS 24.00. Based on the research results, it shows that the Return on Assets and Debt to Assets Ratio have a significant effect on tax avoidance. It is recommended for further research if you want to follow up on Return On Assets, Debt to Assets Ratio and tax avoidance or with similar research topics can be expected to add other variables, such as variables of liquidity and company size. Management is expected to be able to manage all of its total assets and control interest expenses and minimize tax burdens each year so that the profit earned by the company increases every year.
WORKSHOP PELAPORAN DAN PENGISIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI BAGI DOSEN STT BAPTIS MEDAN Hasibuan, Renika; Syahputra, Heri Enjang; Simanjuntak, Owen De Pinto
Jurnal Abdimas Mutiara Vol. 1 No. 2 (2020): JURNAL ABDIMAS MUTIARA
Publisher : Universitas Sari Mutiara Indonesia

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Abstract

Program pengabdian masyarakat yang dilakukan bertujuan untuk memberikan pelatihan sebagai salah satu upaya meningkatkan pemahaman mengenai perpajakan khususnya pelaporan dan pengisian surat pemberitahuan (SPT) Tahunan Pajak Penghasilan Wajib Pajak Orang Pribadi ditujukan untuk para dosen STT Baptis Medan. Masalah yang dihadapi adalah sudah memiliki Nomor Pokok Wajib Pajak (NPWP) tetapi masih terkendala masalah pelaporan SPT Tahunan karena minimnya pengetahuan mengenai tata cara perhitungan dan pengisian SPT Tahunan. Objek pengabdian masyarakat ini adalah seluruh dosen STT Baptis Medan. Solusi yang diberikan berupa pelatihan pengisian SPT Tahunan Pajak Penghasilan Wajib Pajak Orang Pribadi. Luaran pengabdian ini adalah dengan diadakannya pelatihan ini para peserta memahami pelaporan dan pengisian SPT Tahunan Pajak Penghasilan Wajib Pajak Orang Pribadi secara mandiri serta memahami kewajiban perpajakan yang harus dilakukannya saat ini dan kedepannya.
PENYEMPROTAN DESINFEKTAN SEBAGAI UPAYA PENCEGAHAN PENYEBARAN COVID-19 DI MUSHOLLA SADAR KELURAHAN DWIKORA MEDAN Hasibuan, Renika; Purba, Rolita Christina; S, Budianto
Jurnal Abdimas Mutiara Vol. 2 No. 1 (2021): JURNAL ABDIMAS MUTIARA
Publisher : Universitas Sari Mutiara Indonesia

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Abstract

Program pengabdian masyarakat yang dilakukan bertujuan untuk meningkatkan kebersihan sebagai upaya pencegahan penyebaran virus corona di lingkungan ibadah Musholla Sadar sehingga dapat memberikan kenyamanan dalam melakukan ibadah di Musholla Sadar. Selainitu, dengan dilakukan pengabdian masyarakat pada Musholla Sadar dapat memotivasi para peserta lain dalam melakukan pengabdian masyarakat pada tempat-tempat yang lain. Dimana, dengan meningkatnya kasus positif terpapar covid-19, maka diperlukan tindakan pencegahan untuk menekan penyebaran covid-19. Kebersihan lingkungan dan diri sendiri sangat diperlukan untuk pencegahan penyebaran virus corona. Salah satu cara yang sudah mulai banyak dilakukan yaitu dengan penyemprotan cairan desinfektan seperti yang dilakukan dalam kegiatanpengabdian masyarakat ini. Penyemprotan desinfektan perlu dilakukan secara berkala dan rutin demi memberikan rasa aman kepada orang yang beribadah di Musholla dan juga menekan penyebaran virus corona.
PELATIHAN PROSEDUR PENYUSUNAN LAPORAN KEUANGAN KLINIK PRATAMA PLATINUM Hasibuan, Renika; Purba, Rolita Christina; S, Budianto
Jurnal Abdimas Mutiara Vol. 2 No. 2 (2021): JURNAL ABDIMAS MUTIARA
Publisher : Universitas Sari Mutiara Indonesia

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Abstract

Pengabdian masyarakat merupakan salah satu kegiatan dari Tri Dharma Perguruan Tinggi, selain pengajaran dan penelitian. Kegiatan pengabdian kepada masyarakat yang dilakukan oleh dosen Prodi Akuntansi merupakan kegiatan pengabdian dengan melakukan pelatihan prosedur penyusunan laporan keuangan di Klinik Pratama Platinum. Klinik Pratama Platinum telah melaksanakan pencatatan akuntansi dan data-data terkait kegiatan operasionalnya, namun masih terdapat beberapa hal yang perlu diperbaiki mengenai prosedur pencatatan dan penyusunan laporan keuangan. Klinik Pratama Platinum memiliki kendala pembuatan laporan keuangan berbasis SAK EMKM, dimana sistem akuntansi yang baku merupakan tuntutan kemajuan entitas yang mulai bekerjasama dengan badan pemerintahan. Kendala-kendala yang dihadapi adalah kurangnya sumber daya manusia yang memiliki kemampuan dalam menyusun laporan keuangan serta kurangnya waktu yang dapat difokuskan untuk dapat membuat laporan keuangan. Laporan keuangan berbasis SAK EMKM disusun dengan menggunakan bantuan microsoft excel. Dengan bantuan rumus dan formula yang ada didalam aplikasi tersebut dapat mempermudah untuk menghasilkan laporan keuangan dan laporan arus kas. Metode yang dilakukan dalam pengabdian ini adalah ceramah dan latihan penyusunan laporan keuangan. Pelatihan ini diharapkan dapat membantu mitra dalam menyusun laporan keuangan berdasarkan SAK EMKM. Hasil yang dicapai setelah melakukan penyuluhan yaitu peserta dapat memahami prosedur penyusunan laporan keuangan dan dibutuhkan waktu untuk pendampingan dan pelatihan lebih lanjut supaya lebih memahami implementasi praktik akuntansi dengan baik.
Co-Authors Abdul Rosid Anantadjaya, Samuel PD Anastasia Manalu Anggi Pratiwi Sitorus Anggre Kuniawan Tampubolon Annisa Nauli Sinaga Budianto Budianto Budianto Budianto S De Pinto Simanjuntak, Owen Devi Ruminta Nainggolan Devi Theresia Duta Mustajab Dwi Koerniawati Emi Susanti Purba Fernando H Sinaga Formaida Tambunan Ghurabillah, Ghurabillah Ginting, Rika Mei Hayani Hartono Hartono Heri Enjang Syahputra Hety Devita Ignatius Septo Pramesworo Irwan Moridu Irwan Musriza Harahap Iskandar Muda Judijanto, Loso Lani Purba, Mery Launli Buaya, Register Loso Judijanto Louisther, Hansen Marina Marina Mega Arisia Dewi Mei Hayani Ginting, Rika Munir Tubagus Nasution, Abdillah Arif Ndruru, Nismawati Nuniek Yuniarti Ningsih Renggaala Owen De Pinto Simanjuntak Prananda Akbar Syam Purba, Rolita C. Purba, Rolita Christina Purba, Rosanna Rahma Helal Al_ Jbour Riah Ukur Ginting Roberto Roy Purba Roini Nela Setia Manurung Rolita Christina Purba Rosanna Purba S, Budianto Sambas Ade Kesuma Sihite, Lenta Romianna Sufyati HS Sumartono Sumartono Tambunan, Formaida Theresia Duha Tia Novira Sucipto Tina Novianti Sitanggang Yakasi D Daeli Zaman, Delfian