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All Journal International Journal of Public Budgeting, Accounting and Finance Jurnal Ilmiah Dinamika Sosial Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Mount Hope Global Economic Journal Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Gudang Jurnal Pengabdian Masyarakat
Asianna Martini Simarmata
STIE Eka Prasetya
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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THE ANALYSIS OF EFFECT OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND LEVERAGE ON FINANCIAL SERVICES COMPANYPROPERTY AND REAL ESTATE THAT REGISTERED IN THE SECURITY EXCHANGE INDONESIA YEAR 2012-2016 Simarmata, Asianna Martini
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.295 KB)

Abstract

The purpose of this research is to knowing and analyzing the influence of Good Corporate Governance (in terms of independent commissioners, managerial ownership, institutional ownership and audit committee), Corporate Social Responsibility ( in terms of education, health, social and environmental ) and leverage ( in terms of debt to asset ratio and debt to equity ratio )on the financial performance of service companies in the Property and Real Estate sub-sectors listed on the IDX for the 2012-2016 period. This type of research is hypothesis testing or explanatory research . The population in this study are companies in the Property and Real Estate sub-sector service companies listed on the IDX for the period 2012-2016 as many as 49 companies. The selection of research samples is based on a purposive sampling method and obtained a sample of 24 companies . The data used in this study are secondary data, namely quantitative data obtained from the Indonesia stock exchange site (www.idx.co.id) and data collection is done by downloading the financial statements of the Property and Real Estate sub-sector service companies . The results of this study prove that (1) independent board of directors and managerial ownership have a positive but not significant effect on financial performance while institutional ownership and audit ownership have a positive and significant effect on the financial performance of service companies in the Property and Real Estate sub-sectors listed on the IDX. for the period of 2012-2016 , (2) health CSR has a significant positive effect on financial performance, social CSR has a positive but insignificant effect on the company's financial performance while the environmental education and CSR has a negative and significant effect on the financial performance of service companies Real Estate and Property sub-sectors IDX lists are in the period 2012-2016, and (3) DAR has a negative and insignificant effect on the company's financial performance while DER has a negative and significant effect on the financial performance of service companies in the Property and Real Estate sub-sectors listed on the IDX for the period 2012-2016.
Pengaruh Manajemen Laba Dan Mekanisme Good Corporate Governance Terhadap Pengungkapan Csr Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Triva Maria Manik; Meily Surianti; Asianna Martini Simarmata
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 1 (2020): Edisi Maret
Publisher : lppm.eka-prasetya.ac.id

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Abstract

Penelitian ini bertujuan untuk meneliti pengaruh manajemen laba dan mekanisme good corporate governance dengan proksi dari ukuran dewan komisaris, proporsi dewan komisaris independen, dan ukuran perusahaan terhadap pengungkapan corporate social responsibility (CSR). Teori yang mendasari penelitian ini adalah teori stakeholder dan teori keagenan. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2012-2016. Teknik sampling yang digunakan adalah purposive sampling. Analisis data uji menggunakan regresi berganda. Penelitian ini menghasilkan temuan bahwa manajemen laba dan ukuran komite audit tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility, proporsi dewan komisaris independen berpengaruh negatif terhadap pengungkapan Corporate Social Responsibility, serta ukuran perusahaan berpengaruh positif terhadap pengungkapan Corporate Social Responsibility.
ANALISIS PERILAKU MINAT WISATAWAN BERKUNJUNG KEMBALI KE PULAU SAMOSIR Asianna Martini Simarmata; Fitri Yani Panggabean; Yonson Pane; Elisabeth Nainggolan
Jurnal Ilmiah Dinamika Sosial Vol 5 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.776 KB) | DOI: 10.38043/jids.v5i2.3165

Abstract

Samosir Island is one of the leading tourist destinations in the Toba Caldera Geopark area. So many factors are related to the intention of tourists revisiting Samosir Island. So the research aims to prove: 1) the influence of tourist attraction and service quality on interest in reintention visiting Samosir Island; and 2) its influence through visitor satisfaction as an intervening. A total of 274 local tourists responded to a questionnaire distributed directly with the support of the Tourism Office of Samosir Regency and students. Collected data using a questionnaire that has been valid and reliable. The research team periodically collects information from tourists visiting Samosir Island, which takes about two months. The data analysis technique uses path analysis with the SPSS application. Research findings reveal that tourist attraction, service quality, and visitor satisfaction affect the reintention of tourists to Samosir Island. Service quality is the dominant predictor in the regression model. However, visitor satisfaction is not effective as an intervention that strengthens the intention of tourists to visit again. The implication of this paper is that visitor satisfaction needs to be improved by providing various facilities and infrastructure that support the optimization of service quality on Samosir Island. Thus providing a domino effect on increasing tourist visits to Samosir Island. Keywords: reintention,  tourist attraction, service quality, visitor satisfaction.
ANALISIS PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI SUMATERA UTARA Yonson Pane; Asianna Martini Simarmata; Sri Rezeki; Muhammad Rinaldi; Fitri Yani Panggabean
Jurnal Ilmiah Dinamika Sosial Vol 5 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.561 KB) | DOI: 10.38043/jids.v5i2.3182

Abstract

Local government capital expenditures have a significant impact on the economic development of a region. So that aspects of regional original income and balancing funds become an urgent part in the structure of regional revenue and expenditure budgets. The purpose of this paper is to analyze local revenue (PAD) and balancing funds consisting of profit-sharing funds (DBH), general allocation funds (DAU), and special allocation funds (DAK) for capital expenditures. The study was conducted in regencies/cities in North Sumatra using secondary data in the form of data on the Regional Revenue and Expenditure Budget (APBD) realization from 2015 to 2019. The research method uses a quantitative approach. The data analysis technique used multiple regression, which was used to test the five hypotheses, namely to analyze: 1) the effect of PAD and balancing funds consisting of DBH, DAUK, and DAK on capital expenditures simultaneously; 2) the effect of PAD on spending capital; 3) the effect of DBH on capital expenditures; 4) the effect of DAU on capital expenditures; and 5) the effect of DAK on capital expenditures. Thus, the study results prove the hypothesis testing that PAD and balancing funds affect capital expenditure simultaneously. However, partial testing shows that DAU does not affect capital expenditure. At the same time, other independent variables such as PAD, DBH, and DAK affect capital expenditure. The gap in the realization of DAU between local governments is a serious concern for the central government in providing balancing funds. Keywords: capital expenditure, DAK, DAU, DBH, PAD.
PENGARUH PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT Asianna Martini Simarmata; Tri wulandsari
Mount Hope Economic Global Journal Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i2.434

Abstract

This study aims to determine the Influence of Tax Service Quality and Tax Sanctions toward Taxpayer Compliance at West Medan Tax Service Office. This research is based on quantitative data type and the data source is from primary data. The unit analysis and observation in this study is Individual Taxpayers at West Medan Tax Service Office, with total population of 30.346 taxpayers. From this population, 99 individual taxpayers registered in West Medan Tax Service Office are counted by slovin technique and chosen by accidental sampling technique. The method of analysis used in this study is multiple linear regression analysis which the regression equation is Taxpayer Compliance = 23,252 + 0,402 Tax Service Quality + 0,291 Tax Sanctions + e. Researcher used a significant level of 5%. The result of partial research shows that the Tax Service Quality has value tcount > ttable which is 5,357 > 1.98472 and significant value < 0,05 which is 0,000 < 0,05, Tax Sanctions has value tcount > ttable which is 2,735 > 1.98472 and significant value < 0,05 which is 0,007 < 0,05. The result of simultaneous research shows that Tax Service Quality and Tax Sanctions has value Fcount > Ftable which is 41,408 > 3,09 and significant value < 0,05 which is 0,000 < 0,05. The coefficient of determination (R2) is 0,463 or 46,3% which means that Taxpayer Compliance can be explained by the Tax Service Quality and Tax Sanctions. While the remaining 53,7% of Taxpayer Compliance can only be explained by other variables which was not
PEMBUATAN LAPORAN KEUANGAN SEDERHANA UNTUK UMKM Susan Grace V. Nainggolan; Asianna Martini Simarmata
Multidisiplin Pengabdian Kepada Masyarakat Vol. 2 No. 01 (2023): Multidisiplin Pengabdian Kepada Masyarakat, Maret 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/pkm.v2i01.1556

Abstract

UMKM merupakan sektor yang mudah dikelola oleh para pengusaha dan tidak membutuhkan biaya yang terlalu besar untuk mendirikannya. Desa Pematang Johor sangat mendukung perkembangan ekonomi masyarakat khususnya pengusaha UMKM dalam menjalankan kegiatan operasionalnya, namun memiliki keterbatasan pengetahuan dalam hal penyusunan Laporan Keuangan sehingga para pemilik UMKM belum mengelola usahanya dengan baik. Laporan keuangan berguna untuk mengambil keputusan ekonomi dan menentukan investasi yang akan dilakukan. Pembuatan laporan keuangan yang tidak tepat akan mengakibatkan penentuan harga pokok penjualan menjadi tidak tepat. Akibatnya, usaha dapat mengalami kerugian dan kebangkrutan. Oleh karena itu, perlu adanya pelatihan pembuatan laporan keuangan dengan menggunakan akuntansi yang benar sebagai solusi permasalahan keuangan usaha. Mitra kegiatan Pengabdian Kepada Masyarakat adalah UMKM di Desa Pematang Johor, Kecamatan Labuhan Deli, Kabupaten Deli Serdang
Transformasi Pemahaman Keuangan: Sesi Literasi Keuangan Untuk Siswa SMKN 2 Rantau Utara Labuhan Batu Afrizal; Asianna Martini Simarmata; Linda Wahyu Marpaung; Dian Setyorini; Sri Rezeki; Petrus Loo; Pristiyono
Gudang Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): GJPM - JANUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjpm.v3i1.1128

Abstract

Di era digital saat ini, literasi keuangan telah menjadi keterampilan yang sangat penting bagi generasi muda untuk mengelola keuangan mereka secara efektif dan bertanggung jawab. Dengan semakin kompleksnya produk keuangan dan meningkatnya penggunaan teknologi dalam transaksi sehari-hari, pemahaman yang baik tentang literasi keuangan menjadi krusial untuk mencegah masalah keuangan di masa depan. Artikel ini membahas pelaksanaan pelatihan literasi keuangan yang diadakan di SMKN 2 Rantau Utara Labuhan Batu pada tanggal 23 Oktober 2024, yang diikuti oleh 28 siswa terpilih. Pelatihan ini dirancang untuk memberikan pemahaman mendalam mengenai perencanaan keuangan, pengelolaan utang, serta pemanfaatan teknologi keuangan digital, termasuk aplikasi mobile banking dan dompet digital. Hasil evaluasi pasca-pelatihan menunjukkan peningkatan signifikan dalam pemahaman siswa terhadap konsep-konsep literasi keuangan, serta kesadaran akan pentingnya perencanaan finansial yang baik. Siswa menunjukkan kemajuan dalam kemampuan mereka untuk merencanakan anggaran, mengelola utang, dan menggunakan teknologi keuangan dengan bijak. Selain itu, artikel ini juga mengkaji kondisi literasi keuangan di Indonesia secara lebih luas, mengidentifikasi tantangan yang dihadapi oleh pelajar dalam mengelola keuangan mereka, seperti pengaruh gaya hidup konsumtif dan kurangnya akses terhadap pendidikan keuangan yang memadai. Dengan demikian, pelatihan ini tidak hanya memberikan manfaat langsung bagi siswa yang terlibat, tetapi juga berkontribusi pada upaya yang lebih besar untuk meningkatkan literasi keuangan di kalangan generasi muda di Indonesia.
Co-Authors Afrizal Dian Setyorini Elisabeth Nainggolan Fitri Yani Panggabean Linda Wahyu Marpaung Meily Surianti Muhammad Rinaldi Petrus Loo Pristiyono Sri Rezeki Sri Rezeki Susan Grace V. Nainggolan Tri wulandsari Triva Maria Manik Yonson Pane