bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Kualitas Pelayanan Perpustakaan Digital terhadap Peningkatan Minat Baca Mahasiswa pada Dinas Perpustakaan Daerah Kota Medan
Authors: Ramadani Sri , Purwaningtyas Franindya
Published: September 2024

This research was aimed to examine empirically the effect of service quality digital library on Reading interest. The analysis used an independent variable (Quality Service Digital Library) and dependent variable (Reading Interest). The sample was conducted by purposive sampling method. This study location at perpustakaan PEMKO Medan Jalan Iskandar Muda Collecting data was conducted by a questionnaire distributed directly to responden and visitor as much 30 questionnaires. The statistical method used was multiplied analysis linear regression, with hypotheses testing of statistic t-tests. The result of this research showed that There is a significant positive influence between the quality of digital library services on students' reading interest in the regional library of Medan City (Library and Archives Service). Obtained based on the significance value that by partial test the significance value of t is 0.001 < than 0.05 this value shows the t value is smaller than the significance value of 0.05.
Manajemen Pelayanan Publik dalam Pelaksanaan Manasik Haji untuk Calon Jamaah Umroh di KBIHU Armina Kota Medan
Authors: Saidi Saidi , Khoiri Nisful
Published: September 2024

After the creed, prayer, zakat, and fasting, the fifth pillar of Islam is haji. Every Muslim who meets the material, physical, and scientific requirements by visiting Baitullah and performing a number of activities related to Hajj, such as conditions, pillars, obligatory, and sunnah Hajj, is obligated to make the pilgrimage. because the pilgrimage is unlike other forms of worship, which must be carried out at a specific time and location. In order to avoid any issues, the Hajj services must be carried out flawlessly and professionally. This includes the crucial role played by the Hajj Guidance Group (KBIH). This article was written using a qualitative method. While field research is the method of choice, The study reveals that the program for carrying out the Hajj at KBIHU Armina, MedanCity, aims to increase pilgrimage knowledge, beginning with registration, providing guidance on the Hajj rituals, assisting with the carrying out of the pilgrimage in Saudi Arabia, returning, and ending with coaching and guidance following the carrying out of the Hajj. The utilization of strategies in Hajj and Umrah direction through Hajj ceremonies can be of more than one kind (changes) while executing the Hajj customs with an end goal to build information on the journey for planned travelers at KBIHU Armina, MedanCity. Forthcoming pioneers can be roused in different ways. A strategy's viability and pertinence to the boss' material should be considered while choosing and applying it. The talk technique, the reproduction strategy, and the Q & A strategy are undeniably used in the Hajj ceremonies.
Strategi Komunikasi Organisasi HMI dalam Rekrutmen Kaderisasi Anggota Baru di Fakultas Dakwah dan Komunikasi UIN Sumatera Utara
Authors: Malik Imam , Yanti Elfi
Published: September 2024

The case of a victim of robbery who became a suspect in Medan City had caused This study aims to determine the organizational communication strategy of HMI in recruiting new member cadres at the Faculty of Da'wah and Communication in maintaining the existence of its organization at UIN Sumatra Utara. To find out the obstacles to the HMI organizational communication strategy in recruiting new member cadres at the Faculty of Da'wah and Communication in maintaining the existence of its organization at UIN Sumatra Utara. This type of research uses a qualitative approach to research, in an effort to provide answers to the problems that have been described, because it uses a descriptive qualitative approach. The collected data were analyzed using the Miles & Hubberman interactive model including: data reduction, data presentation, and drawing conclusions. The results of this study show basic findings such as the cadres of the Islamic Student Association (HMI) of UIN North Sumatra are able to have a positive impact on students where the cadres of the Islamic Student Association (HMI) hold meetings to maintain friendship among each HMI member, and are able to liven up the to promote open discussion on campu.
Pengaruh Lingkungan Kerja Non Fisik terhadap Kinerja Karyawan: Studi Kasus pada PT. Kimia Farma Apotek Palembang
Authors: Alhari Ramadana Muhammad , Andriana Isni , Farla Wita
Published: September 2024

The purpose of this study was to determine the effect of non-physical work environment on employees of PT. Kimia Farma Apotek Palembang. The population in this study were 74 respondents, all employees of PT. Kimia Farma Apotek Palembang. The sampling technique used a saturated sampling technique (census) with questionnaires distributed to all employees of PT. Kimia Farma Apotek Palembang and the data analysis technique used was simple linear regression analysis. The results of this study indicate that there is a positive and significant influence between non-physical work environment on employee performance
Implementasi Sistem Pendekatan Manajemen Pengajaran dan Pembelajaran
Authors: Amiruddin  , Wulandari Tiwi , Anisah  , Irvan Marsya Muhammad , Fahmi Ansari
Published: September 2024

Framework is a group of parts or components that collaborate with each other to achieve a goal. In planning the educational and learning framework and the instructive and preparatory strategies made in the modern and military fields. The idea is reason to recognize the target of the framework. The reason is that frameworks can be regular and human. Training is more centered around character styling and improvement. While preparing emphasizes the development of training abilities carried out in a school climate, while the use of preparation is largely based on a modern climate. In this way, the standards of learning are guidelines for educators in implementing successful learning conditions. There are two attributes of the show framework approach, in particular the teaching and developing framework and experience approach to make it simple for students to learn.
Implementasi Standar Penilaian Dalam Pembelajaran PAI pada Kurikulum 2013 di SMP Pahlawan Nasional Kecamatan Medan Tembung
Authors: Neliwati  , Hazrat Mhd , Salsabila Afifah , Nia Rizky
Published: September 2024

Assessment Standards are criteria regarding mechanisms, procedures, and instruments for assessing student learning outcomes. Assessment standards by educators according to BSNP include general standards, planning standards, implementation standards, standards for processing and reporting assessment results as well as standards for utilizing assessment results. The focus of this research is around the implementation of assessment standards by Islamic Religious Education (PAI) teachers at The National Hero Junior High School, Medan Tembung District. This research uses an interview method using descriptive and qualitative approaches to describe and analyze phonetics, events, social activities, attitudes, beliefs, perceptions, thoughts of people individually and in groups, and is supported by Library Research by collecting various references from books, journals, and supporting scientific papers.The purpose of this study is to find out how the assessment process in learning Islamic Religious Education at SMP Pahlawan Nasional to students and find out what things should be assessed from students based on the 2013 curriculum. The result of this study is that the assessment carried out by Islamic Religious Education teachers prioritizes the Affective, Cognitive, and Psychomotric aspects of these students. The Affective Aspect is more emphasized in learning, because this aspect is very important considering that the learning of Islamic Religious Education is closely related to attitude, character, and ethics.
Diskursus Penafsiran Tentang Sedekah Kepada Non–Muslim di Kalangan Nahdlatul Ulama (NU) dan Muhammadiyah (MU)
Authors: Chairunnisyah
Published: September 2024

This article explores the interpretation of almsgiving to non-Muslims according to the views of Nahdlatul Ulama (NU) and Muhammadiyah (MU). It is grounded in Surah Al-Baqarah, verse 272, which discusses the Prophet Muhammad's guidance against limiting almsgiving exclusively to Muslims and prohibits offering humanitarian assistance with the condition of converting to Islam. The study investigates how NU and MU understand almsgiving to non-Muslims, particularly focusing on their interpretation of the boundaries of almsgiving within the framework of Surah Al-Baqarah, verse 272, and their perspectives on its legal implications. The research uses a qualitative approach, gathering data through direct observations and interviews with NU leaders. The findings reveal that both NU and MU, based on their interpretations and scriptural evidence, concur that Allah SWT does not forbid acts of kindness toward non-Muslims who have established peaceful relations and do not engage in hostilities against Muslims. The verse also does not prevent fair treatment of them. The shared understanding between NU and MU is reflected in the similar meanings of Surah Al-Mumtahanah, verse 8, and Surah Al-Insan, verse 8, which underscore the principle of justice without religious bias. The conclusion is that almsgiving to non-Muslims is permissible. This study seeks to convey this perspective to the broader community and members of Islamic organizations, referencing relevant tafsir texts to provide a thorough explanation of the debate on almsgiving to non-Muslims and the interpretation of Surah Al-Baqarah, verse 272
Hukum Penyediaan Jasa Uang Kertas Peribadatan Perspektif Fatwa DSN-MUI Nomor 112/DSN-MUI/IX/2017 Tentang Akad Ijarah
Authors: Siti Hajar Arifah  , Tetty Marlina Tarigan
Published: September 2024

Mu`amalah al-ijarah transactions are permitted because they have many benefits for humanity, both in the form of objects (al-ijarah `ala al-a`yan) and in the form of services (al-ijarah `ala al-a`mal). The Tanjung Gusta Medan community carried out al-ijarah transactions in providing services for making paper money for Buddhist worship, even though it was clear that the matter was closely related to the faith and could violate Islamic law. This type of research is qualitative, the primary data sources are the results of observations and interviews, as well as DSN-MUI Fatwa Number 112/DSN-MUI/IX/2017 concerning the Ijarah Agreement. The research results showed that the motivation of the people of Tanjung Gusta Medan in providing services was due to several reasons, including because there was no work, there were no definite prohibitions, for reasons of tolerance. The concept of al-Ijarah states that the practice of mu`amalah in order to gain benefits from the presence of `iwadh (substitute), is permissible, and it is ensured that the object of the transaction is not something haram. The law on providing services for making banknotes for Buddhist worship from the perspective of DSN-MUI Fatwa Number 112/DSN-MUI/IX/2017 is haram, while the transaction practices carried out are void, because they violate Islamic law.
Implementasi CSR (Corporate Social Responsibility) Bank Jatim Surabaya dalam Pengembangan UMKM (Usaha Mikro, Kecil, dan Menengah) di Jawa Timur
Authors: Reghita Priskilla Harlington  , Binti Azizatun Nafi’ah
Published: September 2024

This research investigates the implementation of Corporate Social Responsibility (CSR) by Bank Jatim Surabaya in supporting the development of Micro, Small, and Medium Enterprises (MSMEs) in East Java. The research method employed a qualitative approach with data collection techniques such as in-depth interviews and observations. The findings indicate that Bank Jatim has successfully complied with existing regulations and provided significant assistance to MSMEs. However, there are some shortcomings, particularly in the aspects of socialization and administrative procedures. In conclusion, the CSR program of Bank Jatim has a positive impact on the growth and sustainability of MSMEs in East Java.
Kinerja Institusi DP3APPKB dalam Pelaksanaan Program Pelayanan Pusat Pembelajaran Keluarga Surabaya
Authors: Anggun Tri Mawardani  , Indira Arundinasari
Published: September 2024

Research related to the performance of the Department of Women's Empowerment and Child Protection as well as Population Control and Family Planning (DP3APPKB) in implementing the PUSPAGA Surabaya service program is an important thing to carry out considering that there are still high cases of child violence in Surabaya and the government of Surabaya must maintain its achievements as a Child Friendly City at a high level six times in a row. This research was conducted at DP3APPKB Surabaya. The purpose of this research is to determine, describe and analyze the level of organizational performance at the DP3APPKB Service in implementing the PUSPAGA Surabaya service program. The research method used is qualitative with a case study approach. The theory used is the theory of organizational performance according to Soesilo in Tangkilisan (2005) which includes organizational structure, management policies, human resources, management information systems and facilities and infrastructure. This research is related to the performance of the organization at DP3APPKB in implementing the PUSPAGA Surabaya service program. The results of this research indicate that the performance of DP3APPKB Surabaya in implementing the PUSPAGA Surabaya service program has been carried out quite well, because there are still several obstacles such as, PUSPAGA public halls not carrying out tasks or job desks in accordance with the division of the organizational structure, unequal distribution of human resources in providing services PUSPAGA Surabaya, especially for public halls that do not receive volunteer assistance from DP3APPKB Surabaya. Furthermore, most Surabaya residents do not know the use of the SIAP PPAK application which is used as a tool to measure the success of online consultation services and database management in implementing the PUSPAGA Surabaya service program. The facilities and infrastructure of PUSPAGA Surabaya are quite good and have followed the guidelines from the Ministry of PPA, but this does not apply to PUSPAGA public halls.
Analisis Actor Network Theory Dalam Program Pusat Pembelajaran Pemberdayaan Perempuan (Putaran) di Kota Surabaya
Authors: Aliefa Rizkya Ananda  , Nofiro Bening Dwi Wangkasa  , Berlian Fauzia Maylani  , Rizki Revashandi Ihsan Laduni  , Binti Azizatunnafi'ah
Published: September 2024

The establishment of the Women's Empowerment Learning Center Program (PUTARAN) certainly requires a driver or main actor and supporting actors who are the implementers. With the involvement of the main actors and supporting actors, it will cause interaction in realizing the Women's Empowerment Learning Center (PUTARAN) program. This research was compiled with the aim of knowing the role of the main actors in making policies for the Women's Empowerment Learning Center (PUTARAN) program and knowing the interaction between the main actors and supporting actors in realizing it, in order to achieve the fulfillment of the rights of women online motorcycle taxi drivers and people with disabilities in Surabaya City. This research uses a qualitative method with a descriptive approach through interview techniques. This research uses Actor Network Theory according to Callon (1986) which has four groupings, such as problematization, interessement, enrollment, and mobilization. It shows that both in terms of roles and relationships between the main actors and supporting actors interact well, this can be seen from the success of the Women's Empowerment Learning Center Program (PUTARAN) which has been realized in accordance with its duties and functions.
Pengaruh Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS) dan Debt to Equity Ratio (DER) Terhadap Harga Saham
Authors: Tania Audinawati Br Tarigan  , Menik Indrati
Published: September 2024

This research aims to analyze the influence of Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Debt to Equity Ratio (DER) on share prices in 34 LQ45 index companies during 2018–2020. The research method used is associative with the population of companies listed on the LQ45 index of the Indonesian Stock Exchange. Data collection was carried out through annual financial reports from 34 companies during the 2018-2020 period. The sampling method uses purposive sampling with certain criteria, and data analysis is carried out using multiple linear regression using SPSS software. The research results show that these four variables simultaneously influence stock prices. Specifically, Earning Per Share (EPS) has a positive influence, while Debt to Equity Ratio (DER) has a negative influence. Return On Assets (ROA) and Return On Equity (ROE) do not have a significant effect on stock prices.
The Effect of Hotel Tax Contribution and Hotel Tax Effectiveness on Regional Original Income in Medan City
Authors: Catherine Shelyn
Published: September 2024

This study aims to determine the significant effect of Hotel Tax Contribution and Hotel Tax Effectiveness on Regional Original Income in Medan City. From analysis, results of regression analysis are obtained which give the equation  Regional Original Income = 23.160 - 0.730 Hotel Tax Contribution + 0.824 Hotel Tax Effectiveness + e. Results of the research analysis show that the Hotel Tax Contribution does not have a significant effect on Regional Original Income partially, namely tcount < ttable, namely -10,621 < 2.00172 and a significance value of 0.000 <0.05. Results of the research analysis show Hotel Tax Effectiveness has significant effect on Regional Original Income partially, namely tcount > ttable, namely 9.744 > 2.00172 and a significance value of 0.000 <0.05. Simultaneous Regional Original Income is Fcount > Ftable, namely 58.020 > 3.16 and the significance value is 0.000 <0.05. Results of this study are supported by the value of R Square = 0.671 or 67.1% which means that 67.1% of the Regional Original Income variable can be explained by the Hotel Tax Contribution and Hotel Tax Effectiveness variables, while the remaining 32.9% is explained by the influence of other factors or variables outside the model such as Tax Efficiency.
Pengaruh Fee, Tenure, dan Ukuran Client Terhadap Kualitas Audit Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2018-2020
Authors: Kornelius Harefa  , Stefany Itten Ambarita  , Taufik Hidayat  , Jumiadi  , Azizul Kholis
Published: September 2024

This paper aims to show the effect of fee, tenure and klient size variables on audit quality in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The population in this writing is all manufacturing companies listed on the IDX in 2018-2020. Samples were taken using purposive sampling method. The sample amounted to 53 companies, for the 2018-2020 observation year, so the number of samples was 159 samples. The data collection technique is done by downloading audited financial reports from the website www.idx.co.id. The data analysis technique used in this writing is descriptive statistical analysis and logistic regression analysis. The results of this writing indicate a significance value of fee of 0.023, tenure of 0.475, and Klien Size of 0.006. The conclusion of this writing is that the variable fee and klient size have a significant effect on audit quality. While the tenure variable has no effect on audit quality.
Pengaruh Penagihan Pajak Dengan Surat Tegur dan Surat Paksa Terhadap Pencairan Tunggakan Pajak pada Kantor Pelayanan Pajak Medan Timur
Authors: Susan Grace V. Nainggolan
Published: September 2024

This study aims to determine the effect of tax collection with a warning letter on the disbursement of tax arrears at the East Medan tax office, to know the effect of tax collection with a warrant on the disbursement of tax arrears at the East Medan tax office and to determine the effect of tax collection with warning letters and warrants. against the Disbursement of Tax Arrears at the East Medan Tax Service Office. The population in this study is the report on the number of warning letters and warrants issued and the number of tax disbursements at the East Medan Tax Service Office for 5 as many as 60 months. By using a saturated sample, the total sample size is 60 data. The results showed that tax collection with warning letters and warrants had a significant effect on the disbursement of tax arrears at the East Medan Tax Office based on the results of simultaneous hypothesis testing.
Pengaruh Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Pada Wajib Pajak Orang Pribadi Di Kota Medan
Authors: Frenky Situmorang
Published: September 2024

This study aims to determine whether Taxpayer Awareness and Fiscus Service Quality have a significant effect against Taxpayer Compliance in Individual Taxpayers in Medan.  The population in this study is the Individual Taxpayer in the City of Medan. The research sample in this study were 50 respondents with incidental sampling techniques. The results showed Taxpayer Awareness variable affect Taxpayer Compliance in Individual Taxpayers in Medan while Fiscus Service Quality did not affected Taxpayer Compliance in Individual Taxpayers in Medan. F test results show that the Taxpayer Awareness and Fiscus Service Quality variables affect Tax Taxpayer Compliance in Individual Taxpayers in Medan. The results of the coefficient of determination test show that the Taxpayer Compliance variable can be explained by the variables of Taxpayer Awareness and Fiscus Service Quality, while the remaining Taxpayer Compliance variables can be explained by other variables not examined in this study such as Tax Knwoledge, Tax Sanctions, Tax Socialization, Modern Tax Administration System, Corruption Knowledge, Taxpayer Counseling, Financial Condition of Taxpayers, and Tax Amensty.
Analysis of Intellectual Capital Disclosure Practices
Authors: Shara Yuni
Published: September 2024

The purpose of this study is to determine the existence of disclosures of intellectual capital. The research method used is a qualitative descriptive method. This data collection technique is done by observation and interviews with subjects and objects of research. The results of this study indicate Disclosure of Intellectual Capital is currently efficiently applied. Based on the efficiency parameter, the figure is 7.96, which means it is a sign of very successful company performance. However, from 2018 to 2019, human resources' quality is still low and very influential on the company going forward. According to their knowledge, it is necessary to increase human resources towards better expertise in respective fields, especially the marketing department (sales) are very lacking. Therefore, the owners need to be aware of top management that training programs to improve employee competence need improvement.
The Effect of Auditor Independence and Professionalism on Audit Quality at a Public Accounting Firm in Medan
Authors: Pane Yonson
Published: September 2024

The purpose of this study is to determine how much influence the Experience and Etichs of Auditor Against Quality Audit. The research methodology used is quantitative descriptive method, the unit of analysis in this study is Public Accounting Firm Dra. Meilina Pangaribuan MM, Public Accounting Firm Drs Katio & Partners and Public Accountant Firm and Joachim Poltak Lian & Partners as many as 30 auditors. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 auditors. The research method used is the technique of data collection through the distribution of questionnaires conducted systematically based on research objectives. The results showed Independence variable did not affect Quality Audit while Profesionalism of Auditor affected Quality Audit at Public Accounting Firm in Medan. F test results show that Independence and Profesionalism of Auditor variables affect Quality Audit at Public Accountant Firm in Medan. The results of the coefficient of determination test show that the Quality Audit variable can be explained by the variables of Experience and Ethics of Auditor, while the remaining Quality Audit variables can be explained by other variables not examined in this study such as comptence, objectivity, integrity, etc.
The Effect of Deferred Tax Assets and Deferred Tax Expense on Earnings Management in Banking Sub-Sector Service Companies and Financing Institutions
Authors: Anton Eka Saputra
Published: September 2024

This purpose of this research is to know The effect of Deferred Tax Asset and Deferred Tax Expense on Earning Management in service companies sub sector banking and financial institution listed at Indonesia Stock Exchange period 2013-2017.This research used quantitative and the data source is from secondary data. . The object in this study is service companies sub sector banking and financial institution listed at Indonesia Stock Exchange period 2013-2017, with total of population of 61 companies. From this population, 10 companies are chosen by purposive sampling technique throughout 5 periods of time, specifically from 2013-2017 which sum up to 50 samples. This analysis includes of descriptive statisticstest and the assumptions of regression analysis, classical hypotesis, multiple regression analysis , testing the hypothesis through a test of, t-test, F-test and determination coefficients. The analysis result obtained regression analysis Earning Management = -0.006 + 0.044 Deferred Tax Asset – 11.761 Deferred Tax Expense + e. Result of research partially indicate that Deferred Tax Asset has effect significantly to Earning Management with a value of the tcount > ttable of 3.316 > 2.01537 and significant value < 0.05 with value 0.002 < 0.05. As the result, the first hypotheses is accepted. Result of research partially indicate that Deferred Tax Expense not effect significantly to Earning Management with a value of the tcount < ttable of -2.338 < 2.01537 and significant value < 0.05 with value 0.024 < 0.05. As the result, the second hypotheses is accepted. The result of simultaneously Deferred Tax Asset and Deferred Tax Expense take effect and significantly to Earning Management with a value of Fcount > Ftable  of  6.371 > 3.21 and significant value  < 0.05 with value 0.004 < 0.05. As the result, the third hypotheses is accepted. This study hyphothesis results was supported by R Square value 22.9% which is indicates that the variable Earning Management can be explained by the variables of Deferred Tax Asset and Deferred Tax Expense, while the remaining 77.1% of Earning Management  variable can be explained by other variables for example Tax Planning, Debt Rate and others which are not used in this study.
The Effect of Company Size, Leverage and Tax Avoidance on Cash Holding in Manufacturing Companies on the Indonesia Stock Exchange in 2018 -2020
Authors: Kholis Azizul , Harefa Kornelius , Nasirwan
Published: September 2024

The goal of this research is to look at the impact of firm size, leverage, and tax avoidance on cash holding partially and simultaneously. This study falls under the category of explanatory research with a quantitative methodology. All property companies listed on the IDX for the 2018-2020 timeframe are included in this study's population. Purposive sampling was utilized to choose 21 organizations as research samples, with 63 observational data collected over three years. Multiple linear regression was employed as an analysis approach in this study. The findings of this study show that Leverage has an effect on Cash Holding. Firm Size and Tax Avoidance, on the other hand, have no effect on Cash Holding. Firm Size, Leverage, and Tax Avoidance all simultaneously have an impact on cash holding. The adjusted coefficient of determination (Adjusted R2 ) is 0.498, indicating that these three variables influence 49.8% of Cash Holding, with the remaining 50.2 percent influenced by variables not mentioned in this paper. These findings suggest that there are various factors that can explain Cash Holding that are not discussed in this study.
The Effect of Profitability, Leverage and Corporate Social Responsibility on Tax Aggressiveness in Agricultural Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 Period
Authors: Putri Wahyuni
Published: September 2024

This study aims to determine whether profitability, leverage and corporate social responsibility have a significant effect on tax aggressiveness in agricultural sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The population in this study are agricultural sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period of 20 companies. The research sample of 9 companies with purposive sampling technique. T test results show Profitability affects Tax Aggressiveness in agricultural sector companies listed on the Indonesia Stock Exchange for the period 2014-2018 while Leverage and Corporate Social Responsibility variables do not affect Tax Aggressiveness in agricultural sector companies listed on the Indonesia Stock Exchange period 2014-2018. F test results show that profitability, leverage and corporate social responsibility have a significant effect on tax aggressiveness in agricultural sector companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The coefficient of determination test results show that the Tax Aggressiveness variable can be explained by Profitability, Leverage and Corporate Social Responsibility, while the rest of the Tax Aggressiveness variable can be explained by other variables not examined in this study such as Company Size and Independent Commissioners.
Effect of Net Interest Margin and Non-Performing Loans on Loan To Deposit Ratio in Conventional Banking Companies Listed on the Indonesia Stock Exchange
Authors: Anton Eka Saputra  , Muammar Rinaldi
Published: September 2024

The purpose of this research is to know The effect of Deferred Tax Asset and Deferred Tax Expense on Earning Management in service companies sub-sector banking and financial institution listed at Indonesia Stock Exchange period 2013-2017. This research used quantitative and the data source is from secondary data.. The object in this study is service companies sub-sector banking and financial institution listed at Indonesia Stock Exchange period 2013-2017, with total of population of 61 companies. From this population, 10 companies are chosen by purposive sampling technique throughout 5 periods of time, specifically from 2013-2017 which sum up to 50 samples. This analysis includes of descriptive statistics test and the assumptions of regression analysis, classical hypothesis, multiple regression analysis , testing the hypothesis through a test of, t-test, F-test and determination coefficients. Results of the research partially indicate that the Deferred Tax Asset has an effect significantly to Earning Management. Result of research partially indicate that Deferred Tax Expense not effect significantly to Earning Management.
Effect of Debt Default, Audit Lag, Tenure Audit and Previous Year's Audit Opinion on Going Concern Audit Opinions in Mining Companies
Authors: Frenky Situmorang
Published: September 2024

This study aims to determine the effect of debt default, audit lag, audit tenure, and previous year's audit opinion on going concern audit opinions on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This type of research is causal associative research. The population used is mining companies listed on the IDX during the 2016-2020 period. Based on the purposive sampling technique, it can be seen that the number of observations in this study was 95 data. The type of data used in this research is secondary data. And the data analysis method used in this study is logistic regression analysis which was carried out with the help of SPSS software. The results in this study indicate that partially debt default, audit lag and previous year's audit opinion have a positive and significant effect on going concern audit opinion. Meanwhile, tenure audit does not have a significant effect on going concern audit opinions on mining companies listed on the IDX for the 2016-2020 period
The Effect of Inflation Rate and Currency Exchange Rate on Value Added Tax Revenue at the Pratama Medan Timur Tax Office
Authors: Pane Yonson , Sherly Avelina
Published: September 2024

The purpose of this study was to determine the effect of inflation rates and currency exchange rates on the acceptance of Value Added Tax at the Pratama Medan Timur Tax Office. The research methodology used is descriptive quantitative method. The type of data used in this study is quantitative data, namely the data obtained in the form of numbers or figures. The data source is secondary data. Secondary data were obtained from companies, journals and books related to inflation rates, currency exchange rates and import value added tax receipts. The population and sample in this study amounted to 60 data. The results of the analysis show that the inflation rate has no but significant effect on the import value added tax revenue at KPP Pratama Medan Timur. Currency exchange rates have a significant effect on the import value added tax at KPP Pratama Medan Timur. Inflation rate and currency exchange rate have a significant effect on import value added tax revenue at the East Medan Tax Office.
Analysis of PAD, DAU, DAK, DBH and Capital Expenditures and their Effect on the Human Development Index of North Sumatra Province
Authors: Lily Syafira  , Harefa Kornelius , Hidayat OK Sofyan , Muhammad Ridha Habibi
Published: September 2024

Permasalahan dalam penelitian ini adalah terjadinya disparitas yang jelas terlihat dalam capaian pembangunan manusia di kota yang jauh lebih tinggi dibandingkan dengan kabupaten pada provinsi Sumatera Utara, dan pemerintah memiliki peran penting dalam mencapai pembangunan manusia dalam suatu wilayah ataupun negara. Penelitian ini bertujuan untuk memperoleh bukti empiris apakah Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, dan Belanja Modal berpengaruh terhadap Indeks Pembangunan Manusia pada Kabupaten/Kota Provinsi Sumatera Utara. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu Laporan Indeks Pembangunan Manusia dan Laporan Realisasi Penerimaan dan Pengeluaran Pemerintah Daerah Kabupaten/Kota Provinsi Sumatera Utara tahun 2015-2018. Populasi dalam penelitian ini adalah seluruh kabupaten/kota di Provinsi Sumatera Utara yang terdiri dari 28 kabupaten dan 5 kota. Metode yang digunakan dalam penentuan sampling adalah Saturated Sampling (sampling jenuh). Penelitian ini menggunakan analisis regresi berganda. Hasil dari penelitian menunjukkan Pendapatan Asli Daerah, Dana Alokasi Umum dan belanja modal berpengaruh terhadap Indeks Pembangunan Manusia. Sementara Dana Alokasi Khusus dan Dana Bagi Hasil tidak berpengaruh terhadap Indeks Pembangunan Manusia.
The Effect of Share Ownership Structure on the Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange
Authors: Faisal Fadly Pulungan  , La Ane  , Azizul Kholis  , Abdul Fatah Hassanudin
Published: September 2024

The problem in this study is whether the ownership of institutional and managerial ownership has an influence on the company's performance. This study aimed to examine the effect of institutional ownership and managerial ownership on the performance of companies listed on the Indonesian Stock Exchange (BEI). The population in this study were 138 companies listed in Indonesia Stock Exchange in the period 2018-2020. Sample selection is done by using purposive sampling method, and acquired 21 companies into the sample during the three years of the study. Data collection techniques used is by downloading the manufacturing company's financial statements in www.idx.co.id. Data analysis technique used is multiple regression model with the equation Y = 0.428 + 0,071X1 + 0,348X2. The results showed that the simultaneous ownership of institutional and managerial ownership has an effect on ROA where sig 0.040 <0.05. The results also show that institutional ownership and managerial ownership has the effect of 7.2% on performance. Conclusions from the study suggested that the hypothesis is accepted. Institutional ownership and managerial ownership has a significant influence on the Return on Assets as a measure of the performance of the company
Fraud Triangle Analysis In Detecting Fraud In The Financial Statements Of Manufacturing Companies Listed On Idx 2018-2020
Authors: Surbakti Karo-karo
Published: September 2024

The problem in this study is the results of previous studies regarding the influence of the fraud triangle theory are not consistent and there are still frequent occurrences of fraudulent financial statements. This phenomenon shows that the company's financial statements are not free from fraud. Therefore, further detection is needed to find out the causes of fraudulent financial statement actions. This study aims to analyze fraud triangles to potentially fraudulent financial statements. Fraud triangle in this study is pressure proxied by: (1) Financial stability, (2) Financial target, (3) External pressure, and (4) Personal financial need. Opportunity that is proxied by: (1) Nature of industry and (2) In-effective monitoring, and rationalizations. The result of the study partially shows that the variables of financial stability and nature of industry are proven to have an effect on the potential for fraudulent financial statements with significance level of (<0.001) and (0.005). Meanwhile, variables of financial target, external pressure, personal financial need, nature of industry, in-effective monitoring, and rationalizations have no effect on the potential for fraudulent financial statements with significance level of (0.582), (0.281), (0.837), (0.861), and (0.093).
The Effect Of Company Size and Leverage On Earnings Management (Case Study On Property And Real Estate Sector In Indonesian Stock Exchange 2017-2021 Period)
Authors: Yusuf
Published: September 2024

This study aims to examine the effect of company size and leverage on earnings management. The theory underlying this research is agency theory. The theory underlying this research is agency theory. The sample in this study are property and real estate companies in Indonesia Stock Exchange (IDX) for the 2017-2022 period. The sampling technique used is non-probability sampling and purposive sampling. Analysis of test data using multiple regression.This study resulted in findings that firm size and leverage have a negative and not significant effect on earnings management.
Influence Net Profit Margin, Sales Growth And Debt To Equity Ratio On Earning Per Share
Authors: Metyria Imelda Hutabarat  , Suhendri Nasution  , Rika Surianto Zalukhu
Published: September 2024

Property and Real Estate companies have important role increase the growth economy in a country. This research aimed to find out the effect of Net Profit Margin, Sales Growth and Debt To Equity Ratio variable on Earning Per Share variable in annual report listed on the Indonesia Stock Exchange. 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 Net Profit Margin has significant positive effect on Earning Per Share. Sales growth and Debt to Equity Ratio have no significant negative effect on Earning Per Share. The results of F test show that Net Profit Margin, sales growth, and Debt to Equity Ratio have significant positive effect on Earning Per Share.
Impact Analysis of Economic Added Value, Earning Per Share, and Net Profit Margin on Share Price
Authors: Frenky Situmorang
Published: September 2024

The purpose of this study is to determine the effect of Economic Value Added, Earning Per Share and Net Profit Margin on Stock Prices partially and simultaneously on automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX). This research used quantitative data and data sources are secondary data. The analysis unit and observation in this research are automotive sub-sector companies listed on the IDX with a population of 13 companies. From the population, the purposive sampling technique and obtained as many as 6 companies for 5 periods, namely the period 2013-2017 which amounted to 30 samples. The method used in this research is multiple linear regression. The results of this study indicate that partially Economic Value Added has no significant effect on stock prices, Earning Per Share has a significant effect on stock prices and Net Profit Margin has no significant effect on stock prices. Meanwhile, simultaneously Economic Value Added, Earning Per Share and Net Profit Margin have a significant effect on stock prices. Economic Value Added, Earning Per Share and Net Profit Margin can be explained by the share price of 71.5% and the remaining 28.5% is influenced by other variables such as Return of Assets, Return of Equity, Market Value Added, Cash Flow and Sale.
Understanding of Sharia Accounting for Zakat Management Institutions in North Sumatra Province
Authors: Nasirwan  , Azizul Kholis  , Abdul Fatah Hassanudin  , Jumiadi AW
Published: September 2024

The Objective of this  research to understanding of zakat management institutions regarding sharia accounting as a whole at the level of propositions, philosophies and concepts applied by the use of information technology. Mixed method analysis technique is data analysis using a mixture of quantitative and qualitative. The implication of this research is the importance of understanding the arguments and philosophies for Islamic accounting practitioners. The findings of this study are also very useful for encouraging the application of a zakat accounting system based on PSAK No. 109 concerning Zakat, Infaq/Sadaqoh Accounting. This study further explores practitioners' understanding of the philosophical foundations and arguments for the application of Islamic accounting and looks at the use of information technology. The results of the study prove that zakat management institutions do not yet fully understand the level of propositions, philosophies and concepts of sharia accounting. However, the implementation has been doing accounting according to PSAK No. 109 concerning Zakat Accounting. The use of information technology has also been applied in practice in the field.
The Influence of Independence and Audit Quality on the Integrity of Financial Statements on the Indonesian Stock Exchange
Authors: Anton Eka Saputra  , Yonson Pane  , Tina Muhardika Handayani
Published: September 2024

This study aims to determine whether independence and audit quality has a significant effect on the integrity of financial statements simultaneously and partially. The population in this study were all automotive companies listed on the Indonesia Stock Exchange. The research methodology used is quantitative descriptive method. Data sources are secondary. Secondary data were obtained from theories and journals relating to the studied variables and financial statements of automotive companies. By using purposive sampling, we obtained a total sample of 11 companies in period 2013-2018. Data were analyzed using multiple linear regression analysis methods. The results of the research analysis show that independence and audit quality partially do have an influence on the integrity of financial statement. Then, independence and audit quality simultaneously do have an influence on the integrity of financial statement.
The Effect of Regional Taxes Revenue and Regional Retributions towards Local Own-Source Revenue in Medan City
Authors: Yovanca Evelim
Published: September 2024

This study aims to determine The Effect of Regional Taxes Revenue towards Local Own-source Revenue in Medan City, to determine The Effect of Regional Retributions Revenue towards Local Own-source Revenue in Medan city, and to determine The Effect of Regional Taxes Revenue and Regional Retributions towards Local Own-source Revenue in Medan city. The research methodology used is quantitative descriptive method. The type of data used in this research is quantitative data. The data source is in the form of secondary data obtained from the Medan City Regional Taxes and Retributions Management Agency and the Medan City Regional Financial and Asser Management Agency. The result shows that regional taxes and regional distributions partially had a positive effect towards Local Own-Source Revenue. Regional taxes and regional distributions simultaneously had a positive effect towards Local Own-Source Revenue. Local Own-Source Revenue can be explained by regional taxes and Regional Distribution and also can be explained by other variables which was not examined in this research.
The Influence of Tax Knowledge and Tax Sanction on Taxpayer Compliance in East Medan Tax Office
Authors: Francisca Chaidil
Published: September 2024

This study aims to determine the effect of tax knowledge on taxpayer compliance in East Medan Tax Office, to know the effect of tax sanction on taxpayer compliance in East Medan Tax Office, to know the effect of tax knowledge and tax sanction on taxpayer compliance in East Medan Tax Office. The research methodology used is quantitative descriptive method. The type of data used in this study is quantitative data. The data source is primary data were obtained from results of distributing questionaires to individual taxpayer as annual tax return in East Medan Tax Office. The result shows that tax knowledge and tax sanction partially had a positive effect on taxpayer compliance. Tax knowledge and tax sanction simultaneously had a positive effect on taxpayer compliance. Taxpayer compliance can be explained by tax knowledge and tax sanction and also can be explained by other variables which was not examined in this research, such as tax understanding, tax awareness, and tax rates.
The Influence Of Tax Awareness And Tax Understanding On Individual Taxpayer Satisfaction
Authors: Valent Chrissia
Published: September 2024

This study aims to determine the effect of Tax Awareness on Individual Taxpayer Satisfaction on Employees of PT. Cakrabuana Tetap Jaya, knowing the effect of Tax Understanding on Satisfaction of Individual Taxpayers on Employees of PT. Cakrabuana Tetap Jaya, knowing the effect of Tax Awareness and Tax Understanding on Individual Taxpayer Satisfaction in Employees of PT. Cakrabuana Tetap Jaya Remains Great. The research methodology used is a quantitative descriptive method. The sampling technique used is a saturated sample where the entire research population will be used as a research sample. Data were analyzed using multiple linear regression analysis method. The results of the study show that tax awareness has a significant effect on individual taxpayer satisfaction at PT. Cakrabuana Tetap Jaya based on partial hypothesis testing. The results of the study show that Tax Awareness and Tax Understanding have a significant effect on Individual Taxpayer Satisfaction on Employees of PT. Cakrabuana Tetap Jaya based on the simultaneous hypothesis results. The results of this study are supported by the value of R Square, which means that Tax Awareness and Tax Understanding simultaneously have an influence of Individual Taxpayer Satisfaction at PT. Cakrabuana Remains Great. Meanwhile, the remaining is influenced by other factors that come from outside this research model such as tax sanctions, tax knowledge, tax awareness and others.