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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Public Budgeting, Accounting and Finance Ilomata International Journal of Tax and Accounting Enrichment : Journal of Management JURNAL ILMIAH MAKSITEK JURNAL ILMIAH SIMANTEK JURNAL ILMIAH KOHESI Bima Abdi: Jurnal Pengabdian Masyarakat International Journal of Applied Finance and Business Studies Akuntansi'45 Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business Medani : Jurnal Pengabdian Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Joong-Ki jle Perwira Journal of Economics and Business (PJEB) Journal Boas : Business, Economics, Accounting And Management Journal of Ekonomics, Finance, and Management Studies Accounting Progress Joong-Ki
Hutabarat, Metyria Imelda
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THE INFLUENCE OF CORPORATE GOVERNANCE AND PROFITABILITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE MODERATED BY FIRM SIZE IN THE CONSUMED GOODS INDUSTRIAL COMPANIES ON THE INDONESIA STOCK EXCHANGE Hutabarat, Metyria Imelda
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The issue of corporate social responsibility disclosure or CSRD grows widely. The researches on CSRD find different results.The objective of this research was to analyze the Influence of Corporate Governance and Profitability on Corporate Social Responsibility Disclosure by Firm Size as Moderating. The sample data selected for this research through census technique that was done in Consumed Goods Industrial Companies listed in Indonesia Stock Exchange in the period 2013-2017. The sample was used of this research was 25 Consumed Goods Industrial Companies. The research used software E-views with panel data asthe combination of time series data and cross section. The result of the research showed thatboard of independent commissioners and managerial ownership did not have any influence on corporate social responsibility disclosure, while institutional ownership significant influence on corporate social responsibility disclosure. Board size of commissioners, audit committee, and profitability did not have any influence on corporate social responsibility disclosure, and firm size could not moderate the correlation of corporate governance and profitability on corporate social responsibility disclosure.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT EVALUASI KINERJA PT. GUNUNG SELAMAT LESTARI LABUHAN BATU SELATAN METYRIA IMELDA HUTABARAT
JURNAL ILMIAH MAKSITEK Vol 5 No 3 (2020): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study aims to determine the application of accountability accounting and how far the effect on managementperformance as an evaluation tool at PT. Gunung Selamat Lestari Labuhan Batu Selatan in 2017 and 2018. The researchmethod used in this study consisted of the location of the research that was used as the place for this research was at PT.Gunung Selamat Lestari, which is located on the Cross-Sumatra Road Village, Tolan Week. The types and sources of dataused in this study are secondary data. Secondary data used are budget and realization in 2017 and 2018. The researchvariables used in this study are independent variables and dependent variables, namely accountability accounting andmanagement performance evaluation. Data collection methods used in this study are library methods and field methods.While the data analysis method used in this study is using descriptive methods. Based on the discussion and analysis ofdata, it can be concluded that PT. Gunung Selamat Lestari has implemented accountability accounting but not fully. Theapplication of accountability accounting in the preparation of budgets that have involved all parts, and the preparation of aclearly visible organizational structure. Reporting on budget realization in the company is an accountability and an evaluationmaterial for the manager who compiles the realization report on the costs he manages, the realization report contains thebudget, realization, and deviation of each element.
PENGARUH ECONOMIC VALUE ADDED, RASIO PROFITABILITAS DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2018 NOVI CHOKY; FENNY .; EDY FIRMANSYAH; METYRIA IMELDA HUTABARAT
JURNAL ILMIAH MAKSITEK Vol 5 No 4 (2020): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This research was conducted at Insurance Companies Listed on the Indonesia Stock Exchange. The purpose of this studywas to determine the effect of Economic Value Added, Profitability Ratios, and Earning Per Share on share prices oninsurance companies on the Indonesia Stock Exchange. The research approach used in this study is a quantitativeapproach. This type of research used in this research is quantitative descriptive. The nature of this research is descriptiveexplanatory. The population to be used in this study is 14 (fourteen) financial statements of insurance companies listed onthe Indonesia Stock Exchange in 2014-2018. Company samples were 10 (ten) companies. Data collection techniques arelibrary and documentation study. Variables are measured by Ratio scale. The data analysis method used is multiple linearregression analysis. The results of the study prove that EVA (Economic Value Added) has no positive and no significanteffect on stock prices on Insurance Companies Listed on the Indonesia Stock Exchange in 2014-2018. Profitability Ratioshave no negative and no significant effect on stock prices on Insurance Companies Listed on the Indonesia Stock Exchangein 2014-2018. Earning Per Share has a positive and significant effect on stock prices on Insurance Companies Listed on theIndonesia Stock Exchange in 2014-2018. Economic Value Added, Profitability Ratios, and Earning Per Share havesignificant and significant effect on share prices on Insurance Companies Listed on the Indonesia Stock Exchange in 2014-2018.
TRANSFER PRICING DAN CARA MENCEGAH TRANSFER PRICING AGAR TIDAK MELAKUKAN PENGGELAPAN PAJAK EDY FIRMANSYAH; METYRIA IMELDA HUTABARAT; NIRWANA DEWI HARAHAP
JURNAL ILMIAH MAKSITEK Vol 5 No 4 (2020): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This free trade, also cannot benefit both countries in terms of state income for taxation, where transactions carried out, eitherbetween governments or through multinational companies, sometimes they do not comply with the provisions of taxationbetween countries, so the transactions carried out are carried out to avoid paying taxes that are high. by conducting transferpricing transactions that are not in accordance with the laws and regulations. In 2019 the tax revenue set by the Governmentof Indonesia was 1,677.11 Trillion, but the realization of tax revenue was 1.312 Trillion, where the realization grew by 84%.This is influenced by not only obedience to paying taxes, but also efforts made systematically by creating transactions so thatthe amount of tax collected does not match, where this is done by several automotive companies in Indonesia that determinethe price of fixed asset sales transactions (transfer pricing). ) which is not in accordance with the stated fair value. Theresearch method used is descriptive qualitative with those sourced from literature studies. The results of the study state thatwhat companies must do so that transfer pricing transactions do not harm a country's tax revenues is to carry out taxplanning so that the transactions carried out are adjusted to the laws and regulations of a country, so as not to harm taxrevenues. that country, as well as conducting an advanced pricing agreement to the tax authority holder in a country, wherethis agreement is carried out so that transfer pricing transactions are carried out in accordance with the provisions stipulatedby the taxation law in a country, so that the country is able to increase its tax income. In addition, the tax authorities in acountry can prevent transactions that can minimize tax income by preventing transfer pricing that is detrimental to taxrevenues, by tightening transactions that are not permitted in transfer pricing for tax avoidance by setting criteria, terms andtypes or methods. transactions that can be made. In addition, the Director General of Taxes also changed the tax law byimplementing a derivative article from the law in the Minister of Finance regulation which was made to adjust the transferpricing transaction method that can be tolerated in order to increase tax revenue.
PENGARUH PERPUTARAN KAS, QUICK RATIO DAN PERPUTARAN TOTAL ASET TERHADAP NET PROFIT MARGIN PADA PT. TRINITY INTERLINK PERIODE 2014 - 2018 AGNES LUKITA; PIPIN RIZKI SUCIANI; METYRIA IMELDA HUTABARAT; EDY FIRMANSYAH
JURNAL ILMIAH SIMANTEK Vol 4 No 2 (2020): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

In general, the success of a company in carrying out its activities is often based on the level of net profit margin obtained. Netprofit margin is a ratio used to show a company's ability to generate net profits. Factors affecting Net profit margin are cashturnover, quick ratio and total asset turnover. This research is a quantitative descriptive study. Samples were taken with asaturated sampling technique that is a total of 60 financial statement data. Data collection techniques using documentationand research models used are multiple linear regression. The results of the research with simultaneous hypothesis testingshow that together cash turnover, quick ratio and total asset turnover have significant and significant effect on net profitmargin. Hypothesis testing partially shows that cash turnover and quick ratio have no significant positive effect on net profitmargin while total assets turnover has a significant positive effect in PT. Trinity Interlink for the 2014-2018 period. Thehypothesis determination coefficient value is 0.114. This shows that 11.4% of the variation in the variable net profit margincan be explained by variations in the variable cash turnover, quick ratio and total asset turnover while the rest of (100% -11.4% = 88.6%) is a variation of other variables such as Solvency (DER) and Debt to Asset Ratio which are not explained inthis study.
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP CAPITAL ADEQUACY RATIO METYRIA IMELDA HUTABARAT; EDY FIRMANSYAH; NIRWANA DEWI HARAHAP
JURNAL ILMIAH KOHESI Vol 3 No 4 (2019): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this empirical research is to analyze whether the influence of Loan to Deposit Ratio (LDR), Net InterestMargin (NIM) and Return on Asset (ROA) toward Capital Adequacy Ratio (CAR). This study uses method probabilitysampling that met criteria of the research. The research period is taken for 4 years starting from 2015 to 2018. Datacollection in this research uses secondary data in the form of data collecting from the annual bank financial statementpublished on the Indonesia Stock Exchange and by each state-owned bank. The analytical method using multiple linearregression. The results show that LDR has a positive but not significantly effect toward CAR, NIM significant positive effecttoward CAR and ROA positive but not significantly effect toward CAR.
Pengaruh ROA, Pertumbuhan Penjualan, Likuiditas dan Ukuran Perusahaan terhadap Struktur Modal Perusahaan Manufaktur Sektor Makanan dan Minuman di BEI Metyria Imelda Hutabarat
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.589

Abstract

Food and beverage companies are industries that compete in the world market and make major contribution to the value of national exports. Companies that have good capital structure have a good reputation and affect the high stock price. This research aimed to find out the effect of ROA, sales growth, liquidity, company size variable to capital structure variable in annual report listed on the Indonesia Stock Exchange year 2017–2019. The population are all food and beverage manufacturing companies listed on the Indonesia Stock Exchange, and obtained samples of amount 14 companies. The type of this research is a quantitative study. The data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, the classical assumption test, R2 test, the F test, and the t test. Based on the results of this research, that partially profitability has significant positive effect on capital structure. Sales growth has no significant negative effect on capital structure. Liquidity has no significant negative effect on capital structure. Company size variable has significant positive effect on capital structure. The results of F test show that profitability, sales growth, liquidity, company size have significant positive effect on capital structure.
Meningkatkan Kesadaran Kaum Muda dengan Memahami Penghasilan Tidak Kena Pajak bagi Siswa SMA Swasta Indonesia Membangun Medan Metyria Imelda Hutabarat; Edy Firmansyah; Saleh Sitompul; Petrus Loo; Nirwana Dewi Harahap; Febri Yanto Zai
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2022): Bima Abdi: Jurnal Pengabdian Masyarakat, Edisi Januari - Juni 2022
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/bajpm.v2i1.126

Abstract

Kaum muda merupakan generasi bangsa yang memerlukan wawasan pajak. Kegiatan pengabdian masyarakat berupa workshop mengenai penghasilan tidak kena pajak. Banyaknya masyarakat di berbagai bidang yang belum mengetahui akan pemahaman penghasilan tidak kena pajak disebabkan belum disosialisasikan dengan masif kepada masyarakat, sehingga masih ada yang belum memahaminya. Sosialisasi yang dilakukan hanya berkisar kepada lembaga usaha dan orang pribadi yang bisa dijadikan objek pajak menurut Undang-Undang. Sosialisasi belum menyebar bagi kaum muda pada lembaga pendidikan seperti SMA, SMK maupun ke pihak Universitas agar mereka paham dan mengerti mengenai penghasilan tidak kena pajak dan perhitungannya. Pemahaman ini akan tertanam di benak siswa atau mahasiswa ketika mereka kelak sudah menjadi wajib pajak. Kegiatan workshop penghasilan tidak kena pajak telah dilaksanakan dengan baik, para peserta workshop yakni para siswa SMA Swasta Indonesia Membangun Medan antusias untuk mengikuti kegiatan ini. Dengan adanya kegiatan workshop para peserta memiliki pengetahuan, pemahaman dan mampu membuat tingkatan penghasilan tidak kena pajak, serta penghitungan  tentang kasus penghasilan tidak kena pajak, sehingga dapat dipraktekkan dan diaplikasikan di lingkungan sekitar.
Pengaruh Likuiditas, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas Metyria Imelda Hutabarat
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.114 KB) | DOI: 10.54259/akua.v1i3.813

Abstract

Food and beverage companies are industries that compete in the world market and make major contribution to the value of national exports. Companies that have good profitability have a good reputation and affect the high stock price. This research aimed to find out the effect of liquidity, sales growth, and company size variable to profitability variable in annual report listed on the Indonesia Stock Exchange year 2017–2019. The population are all food and beverage manufacturing companies listed on the Indonesia Stock Exchange, and obtained samples of amount 14 companies. The type of this research is a quantitative study. The data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, the classical assumption test, R2 test, the F test, and the t test. Based on the results of this research, that partially liquidity has significant positive effect on profitability. Sales growth has no significant positive effect on profitability. Company size variable has no significant positive effect on profitability. The results of F test show that liquidity, sales growth, and company size have no effect on profitability.
Operating Cost Against Operating Income, Net Interest Margin, Capital Adequacy Ratio and Loan To Deposit Ratio on Profitability Metyria Imelda Hutabarat; Edy Firmansyah; Achiruddin Siregar
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.246 KB) | DOI: 10.35335/enrichment.v12i5.830

Abstract

Financial performance has become one of the considerations about the condition of banks. The research aims to find out the results of financial ratios effect profitability at state banks in the Indonesia Stock Exchange. The research period is taken for ten years starting from 2012 to 2021. Data collection in this research uses secondary data in the form of data collecting from the annual bank financial statement published on the Indonesia Stock Exchange and by each state-owned bank. The analytical method using multiple linear regression. The results of this research show that Operating Cost against Operating Income (BOPO), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) partially each dependent variable have significant positive effect on profitability (ROA). Simultaneously, BOPO, NIM, CAR and LDR can also have significant positive effect on ROA.
Co-Authors Achiruddin Siregar AGNES LUKITA Ahmad Kamal Jama Andini, Nadya Syakira Cahyo M, Eko Collyn, Daniel Duffin EDY FIRMANSYAH EDY FIRMANSYAH EDY FIRMANSYAH Elis Mediawati, Elis Febri Yanto Zai FENNY . Ginting, Wahyudi Pialanta Hanna Meilani Damanik Harahap, Subur Harahap, Subur Harlen Silalahi Hendrik Elisa Sutejo Samosir Hutauruk, Rapat Piter Sony Ika Wulandari Ika Wulandari Junaidi Junaidi Karomah , Nurul Giswi Kurniawan, Mohd.Ideal Kusumawardhani, Aninditha Putri Loso Judijanto LUMBAN GAOL, MANATAP BERLIANA Muhamad Syafii Muhammad Raja Siregar Nelly Ervina NIRWANA DEWI HARAHAP NIRWANA DEWI HARAHAP NIRWANA DEWI HARAHAP NOVI CHOKY Nurhanimah Nurnaningsih, Rita Oktoberia, Afrina Petrus Loo PIPIN RIZKI SUCIANI Putra Ginting, Winner Aan Suranta Rida Ristiyana Rika Surianto Zalukhu SALEH SITOMPUL Sirait, Fransiska Tetty Widiyastuti Zalukhu, Rika Surianto