Article Per Year (5 Year)
p-Index From 2021 - 2026
8.02
P-Index
This Author published in this journals
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 Jurnal Ekonomi Journal of Community Service Altifani : Jurnal Pengabdian Masyarakat Ushuluddin, Adab, dan Dakwah The Es Accounting and Finance Jurnal ABDIMAS MUTIARA JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL Karsa : Jurnal Pengabdian Masyarakat Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Indonesian Journal of Education (INJOE)
Renika Hasibuan
Universitas Sari Mutiara Indonesia
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 3   4   5   6   7 
Sosialisasi Pemanfaatan Core Tax System Dalam Mendukung Akuntansi Perpajakan Perusahaan Pada PT. Mitra Sejati Rezeki Renika Hasibuan; Rosanna Purba; Rika Mei Hayani Ginting; Lasro Simamora; Rahma Alfani Asda Dalimunthe
Karsa : Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2026): Edisi Januari-Juni 2026
Publisher : Karsa : Jurnal Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Transformasi digital perpajakan melalui Core Tax Administration System (CTAS) menuntut perusahaan untuk meningkatkan pemahaman dan kesiapan sumber daya manusia dalam pengelolaan administrasi perpajakan berbasis digital. Namun, pegawai PT. Mitra Sejati Rezeki masih memiliki keterbatasan pemahaman terkait penggunaan Coretax DJP dan integrasinya dengan akuntansi perpajakan perusahaan. Kegiatan Pengabdian kepada Masyarakat ini bertujuan meningkatkan literasi dan kemampuan pegawai dalam memanfaatkan Core Tax System. Metode pelaksanaan dilakukan melalui tahap observasi, wawancara, sosialisasi, simulasi penggunaan aplikasi, diskusi, dan evaluasi pre-test serta post-test. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dari 51,8% menjadi 86,7% atau meningkat sebesar 34,9%. Peningkatan tertinggi terdapat pada pemahaman tata cara penggunaan Coretax DJP sebesar 37%. Kegiatan ini berhasil meningkatkan kesiapan perusahaan dalam mendukung administrasi dan akuntansi perpajakan digital yang lebih efektif, akurat, dan efisien.
THE IMPACT OF OPERATING COST AND REVENUE BUDGETING ON FINANCIAL PERFORMANCE: EVIDENCE FROM BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2024) Renika Hasibuan; Refika Sriwidawati Simanullang; Yefta Zega; Thresia Ita Sri Ningsih; Arianti Laia; Yesica Tina Claudia Sirait
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine both partially and simultaneously the effect of operating cost budgets and revenue budgets on the financial performance of financial service companies in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The population of this study consists of 47 banking companies listed on the Indonesia Stock Exchange. A quantitative research method was employed, using purposive sampling to select 11 companies, resulting in a total of 44 observations. Data were collected from annual reports and audited financial statements published by banking sector financial service companies listed on the Indonesia Stock Exchange. The data analysis technique used was multiple linear regression, processed using IBM SPSS version 30. The results indicate that the operating cost budget plan has no partial effect on financial performance, while the revenue budget plan has a partial effect on financial performance. However, the operating cost budget plan and the revenue budget plan simultaneously have a significant effect on the financial performance of financial service companies in the banking sector listed on the Indonesia Stock Exchange.
Co-Authors Abdul Rosid Abdul Rosid Anantadjaya, Samuel PD Anggi Pratiwi Sitorus Anggre Kuniawan Tampubolon Annisa Nauli Sinaga Antono Damayanto Arianti Laia Budianto Budianto Budianto Budianto S Daeli, Yakasi D De Pinto Simanjuntak, Owen Dessy Evianti Devi Ruminta Nainggolan Devi Theresia Duha, Theresia Duta Mustajab Dwi Koerniawati Emi Susanti Purba Fanny Viola Manurung Farihatun Farihatun Farihatun Fatimah Fatimah Formaida Tambunan Ghurabillah, Ghurabillah Ginting, Rika Mei Hayani Gultom, Charitas Carilah Cari Catherina Habibah, Nazwa Harahap, Irwan Musriza Hasmidar Hasmidar Helal Al_ Jbour, Rahma Heri Enjang Syahputra Hety Devita Husna Imro'athush Sholihah Husna Imro'athush Sholihah Ida Bagus Made Wisnu Parta Ignatius Septo Pramesworo Indah Purnamasari Aceh Irwan Moridu Iskandar Muda Ismet Ismatullah Judijanto , Loso Judijanto, Loso Koerniawati, Dwi Lasro Simamora Launli Buaya, Register Loso Judijanto Louisther, Hansen Manalu, Anastasia Manurung, Fanny Viola Marina Marina Mayang Sari Mei Hayani Ginting, Rika Mekar Meilisa Amalia Mendrofa, Mei Yunita Muhammad Syafri Munir Tubagus Mustajab, Duta Nazwa Habibah Ndruru, Nismawati Nismawati Ndruru Owen De Pinto Simajuntak Owen De Pinto Simanjuntak Prananda Akbar Syam Purba, Mery Lani Purba, Roberto Roy Purba, Rolita C. Purba, Rolita Christina Purba, Rolita Cristina Rahma Alfani Asda Dalimunthe Rahma Alfani Asda Dalimunthe Rahma Helal Al_ Jbour Refika Sriwidawati Simanullang Renny Servina Sipayung Rika Mei Hayani Ginting Rika Mei Hayani Purba Roini Nela Setia Manurung Rolita Christina Purba Rosanna Purba S, Budianto Sambas Ade Kesuma Septo Pramesworo, Ignatius Sihite, Lenta Romianna Sinaga, Fernando H Sufyati HS Sumartono Sumartono Tambunan, Formaida Thresia Ita Sri Ningsih Tia Novira Sucipto Tina Novianti Sitanggang Tubagus, Munir Viola Manurung, Fanny Vivid Violin Wilsa Road Betterment Sitepu Yefta Zega Yesica Tina Claudia Sirait Zaman, Delfian