Articles
<![CDATA[PENGARUH PERTUMBUHAN KREDIT DAN NON PERFORMING LOAN (NPL) TERHADAP PERTUMBUHAN MODAL PERUSAHAAN PERBANKAN DI INDONESIA ]]>
<![CDATA[Dahrani, -]]>
<![CDATA[ JURNAL ILMIAH MANAJEMEN & BISNIS Vol 11, No 2 (2011): Manajemen Bisnis ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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<![CDATA[           Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan kredit dan non performing loans (NPL) baik secara parsial maupun simultan, terhadap pertumbuhan modal perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini merupakan jenis penelitian kausal, yang menguji pengaruh dari suatu variabel terhadap variabel lainnya. Populasi dari penelitian ini adalah perusahaan-perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan periode yang diteliti, periode 2004-2008. Sampel dalam penelitian ini berjumlah 24 bank, penarikan sampel dilakukan dengan metode purposive sampling (judgement sampling).Pengujian hipotesis dilakukan dengan analisis regresi linier berganda.Uji statistik juga dilakukan dengan uji t dan uji f (ANOVA), dimana sebelum uji ini dilakukannya terlebih dahulu dilakukan uji asumsi klasik. Uji t bertujuan untuk mengetahui pengaruh dari variabel-variabel bebas terhadap variabel terikat secara parsial, sementara uji f (ANOVA) digunakan untuk mengetahui pengaruh dari variabel-variabel bebas terhadap variabel terikat secara simultan. Hasil penelitian menunjukkan bahwa secara simultan maupun parsial variabel pertumbuhan kredit dan non performing loans (NPL) berpengaruh signifikan terhadap pertumbuhan modal perusahaan perbankan yang terdaftar di Bursa Efek Indonesia.]]>
<![CDATA[Model Kepatuhan Wajib Pajak (Studi pada Wajib Pajak yang Melakukan Usaha di Kota Medan) ]]>
<![CDATA[Dahrani Dahrani]]>;
<![CDATA[Maya Sari]]>;
<![CDATA[Fitriani Saragih]]>;
<![CDATA[Jufrizen Jufrizen]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v21i02.1513
<![CDATA[This study aims to produce a Taxpayer Compliance model (Study on Taxpayers Doing Business in Medan City. The research was conducted in Medan City. The population of this study is taxpayers who carry out business activities in Medan City, both individual taxpayers and businessmen. corporate tax. Because the number of taxpayers who carry out activities in Medan City is very large and the population is unknown, a sample selection was made and 97 taxpayers were obtained. The sample selection was taken by convenience sampling technique. The survey used a media questionnaire (questionnaire). The data analysis technique used was descriptive statistical analysis and SEM-PLS with Smart PLS software. The results showed that there was a significant positive effect of procedural justice on Taxpayer Compliance. There was a significant positive effect of norms. per sonal on Taxpayer Compliance. there is a significant positive effect of procedural justice on personal norms. Moderation of Trust in Tax Authorities is able to strengthen the effect of procedural justice on Taxpayer Compliance]]>
<![CDATA[Model Pengelolaan Keuangan Berbasis Literasi Keuangan dan Inklusi Keuangan : Studi pada UMKM di Kota Binjai ]]>
<![CDATA[Dahrani Dahrani]]>;
<![CDATA[Fitriani Saragih]]>;
<![CDATA[Pandapotan Ritonga]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.778
<![CDATA[This study aims to produce a Model of Financial Management Based on Financial Literacy and Financial Inclusion: A Study on MSMEs in Binjai City. Meanwhile, the research time until the completion stage is estimated to be approximately 8 months from March 2021 to October 2021. This research is basic research. The population and sample in this study were taken from 205 Micro, Small and Medium Enterprises in Binjai City, through collaboration using a cluster sampling approach in 5 sub-districts in Binjai City, as well as random sampling based on the criteria of type, duration, and average level. business profit. Primary data collection was carried out using a survey method using a questionnaire (questionnaire). The data analysis technique used is descriptive statistical analysis and SEM-PLS with the help of Smart PLS software. The results showed that based on the results of data processing from the structural model, the results obtained that the Financial Literacy variable had a significant positive effect on Financial Inclusion: A study on MSMEs in Binjai City. Financial Literacy has a significant positive effect on Financial Management: Study on MSMEs in Binjai City. Financial Inclusion has a significant positive effect on Financial Management, and Financial Inclusion can positively mediate Financial Literacy on Financial Management: Study on MSMEs in Binjai City.]]>
<![CDATA[Analysis Of Calculation And Withduction Of Pph Article 21 The Salary Of Civil Servants ]]>
<![CDATA[dahrani dahrani]]>
<![CDATA[ International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December ]]>
Publisher : <![CDATA[International Journal Reglement & Society (IJRS) ]]>
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DOI: 10.55357/ijrs.v2i3.174
<![CDATA[Income Tax Article 21 is a tax on income in the form of salaries, wages, honorarium, allowances, and other payments received or obtained by domestic individual Taxpayers in connection with work or position, services and activities. The Forestry Service of North Sumatra Province carries out salary payments and also cuts Article 21 Income Tax for its employees. The purpose of this study was to analyze and evaluate the suitability of the calculation and withholding of Article 21 income tax carried out by the agency against the Taxation Law and also to determine the imposition of the PTKP tariff applied by the Forestry Service of North Sumatra Province. The approach used in this study uses a descriptive approach, data collection techniques used in the form of documentation and interview results. The data analysis technique used is to conduct a survey at the research site to obtain data and analyze the data to draw conclusions and compare the problem with theories to support the problem. The results of the research obtained at the Forestry Service of North Sumatra Province, namely in calculating and withholding Income Tax Article 21 still found errors in calculating employee PTKP rates, the Forestry Service did not use the actual employee status in calculating employee income taxes. As a result of this error, the calculation of PPh Article 21 resulted in a difference in payment and the reported tax was greater than the tax payable that should have been.]]>
<![CDATA[Model Determinan Kebijakan Hutang dan Nilai Perusahaan (Studi Pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Sri Puji Lestari]]>;
<![CDATA[Dahrani Dahrani]]>;
<![CDATA[Nadia Ika Purnama]]>;
<![CDATA[Jufrizen Jufrizen]]>
<![CDATA[ Maneggio: Jurnal Ilmiah Magister Manajemen Vol 4, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Magister Manajemen Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/maneggio.v4i2.8038
<![CDATA[This study aims to determine the determinants of debt policy and firm value (Study on Pharmaceutical Companies Listed on the Indonesia Stock Exchange). The research approach uses an associative approach. This research was conducted on the Indonesia Stock Exchange (IDX), especially pharmaceutical sector companies on the Indonesia Stock Exchange (IDX) in 2015-2019. The population used in this study is the pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019, amounting to 10 companies. The sample of this study were 8 pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The collection technique uses documentation techniques. Data analysis using Path Analysis or Path Analysis. institutional ownership has a negative and insignificant effect on firm value, firm size has a positive and insignificant effect on firm value. institutional ownership has a negative and insignificant effect on debt policy, firm size has a positive and significant effect on debt policy, debt policy has a negative and insignificant effect on firm value, institutional ownership on firm value through debt policy has no significant effect and firm size on firm value through debt policy has no significant effect.]]>
<![CDATA[Pengaruh Kualitas Pelayanan, Kualitas Produk, Dan Harga Terhadap Kepuasaan Pelanggan Online Shop Ditinjau Dari Perspektif Islam Pada Home Industry Queennacollection ]]>
<![CDATA[Dahrani Dahrani]]>;
<![CDATA[Aulia Syahfitri]]>
<![CDATA[ SOSEK : Jurnal Sosial dan Ekonomi Vol 3, No 1 (2022): maret (2022)- Juni (2022) ]]>
Publisher : <![CDATA[SOSEK : Jurnal Sosial dan Ekonomi ]]>
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DOI: 10.55357/sosek.v3i1.262
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan terhadap kepuasan pelanggan, pengaruh kualitas produk terhadap kepuasan pelanggan, dan harga terhadap kepuasan pelanggan. Metode penelitian ialah salah satu cara agar dapat mendaptkan data dengan tujuan dan kegunaan tertentu. Dalam hal ini terdapat empat kunci yang harus di perhatikan ialah seperti cara ilmiah, data, tujuan dan kegunaan. Pada penelitian ini penulis menggunakan metode kuantitatif hasil pengujian yang sudah dilakukan uji hipotesis H1 telah membuktikan bahwa tidak terdapat pengaruh signifikan antara variable Kualitas pelayanan terhadap kepuasan pelanggan. Dari hasil pengujian yang dilakukan pada uji hipotesis H2 telah membuktikan bahwa terdapat pengaruh signifikan antara variable kualitas produk terhadap kepuasan pelanggan, dengan demikian dapat disimpulkan bahwa penelitian ini menunjukkan semakin tinggi kualitas pada suatu produk, maka semakin meningkat kepuasan pelanggan pada online shop queennacollection. Dari uji yang sudah dilakukan hipotesis H3 sudah membuktikan bahwa terdapat pengaruh signifikan pada variable harga terhadap kepuasan pelanggan.]]>
<![CDATA[Pengaruh Brand Awareness terhadap Minat Beli Konsumen pada Sova Kopi ]]>
<![CDATA[Riska Hayati]]>;
<![CDATA[Dahrani Dahrani]]>
<![CDATA[ SOSEK : Jurnal Sosial dan Ekonomi Vol 3, No 2 (2022): Juli-Oktober ]]>
Publisher : <![CDATA[SOSEK : Jurnal Sosial dan Ekonomi ]]>
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DOI: 10.55357/sosek.v3i2.273
<![CDATA[Tujuan dari penelitian ini untuk mengetahui apakah terdapat pengaruh brand awareness terhadap minat beli konsumen pada Sova Kopi Binjai.Jenis penelitian ini menggunakan penelitian kuantitatif. Populasi dalam penelitian ini adalah para konsumen sova kopi yang berada di binjai dan sampel yang digunakan sebanyak 80 sampel minimal dengan menggunankan rumus Slovin, namun untuk memperkuat hasil penelitian maka peneliti membulatkan hasil perhitungan sampel minimal dengan menyebarkan kuesioner kepada konsumen sebanyak 100 responden. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu Observasi,Kuisioner,Dokumuntasi . Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi linear sederhana, Ini berarti secara parsial variabel Brand Awareness tidak berpengaruh positif terhadap variabel minat konsumen SOVA Kopi Binjai.]]>
<![CDATA[Automotive Companies: Analyst Determinants That Affect Company Value ]]>
<![CDATA[Dahrani Dahrani]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 1 No. 2 (2020): October 2020 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v1i1.529
<![CDATA[This study aims to determine the effect of tax planning and return on assets on automotive and component companies listed on the Indonesia Stock Exchange in 2015 – 2020. This research is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained is 7 automotive and component companies listed on the BEI in 2015 - 2020 with a total of 42 observational data for 6 years of observation. The data collection technique used is documentation. The data analysis technique used in this study is multiple linear regression analysis with SPSS 26 software tools. The results of this study indicate that tax planning has no effect on firm value. Return on assets has a positive and significant effect on firm value. Then there is a significant influence between tax planning and return on assets on firm value simultaneously.]]>
<![CDATA[Effect Of Return On Asset And Debt To Equity Ratio To Tax Avoidance In Company ]]>
<![CDATA[Dahrani Dahrani]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v2i2.530
<![CDATA[The debt equity ratio shows the t-count statistical test value of 0.405, which is smaller than the t-table of 2.032, while the sig value of 0.688 is greater than 0.050, this indicates that the debt equity ratio has no effect on tax avoidance. The results of the research on return on assets and debt equity ratio together show the calculated F statistic value of 5.143 which is greater than the F table value of 3.280 while the sig value of 0.011 is smaller than 0.05, this indicates a significant influence between return on assets and debt equity ratio to tax avoidance simultaneously. This shows that return on assets has a positive and significant effect on tax avoidance. The debt equity ratio shows the t-count statistical test value of 0.405, which is smaller than the t-table of 2.032, while the sig value of 0.688 is greater than 0.050, this indicates that the debt equity ratio has no effect on tax avoidance. The results of the research on return on assets and debt equity ratio together show the calculated F statistic value of 5.143 which is greater than the F table value of 3.280 while the sig value of 0.011 is smaller than 0.05, this indicates a significant influence between return on assets and debt equity ratio to tax avoidance simultaneously. This shows that return on assets has a positive and significant effect on tax avoidance. The debt equity ratio shows the t-count statistical test value of 0.405, which is smaller than the t-table of 2.032, while the sig value of 0.688 is greater than 0.050, this indicates that the debt equity ratio has no effect on tax avoidance. The results of the research on return on assets and debt equity ratio together show the calculated F statistic value of 5.143 which is greater than the F table value of 3.280 while the sig value of 0.011 is smaller than 0.05, this indicates a significant influence between return on assets and debt equity ratio to tax avoidance simultaneously. 405 is smaller than t table of 2.032 while the sig value of 0.688 is greater than 0.050, this shows that the debt equity ratio has no effect on tax avoidance. The results of the research on return on assets and debt equity ratio together show the calculated F statistic value of 5.143 which is greater than the F table value of 3.280 while the sig value of.]]>
<![CDATA[Pengaruh Sumber Daya Insasi dan Strategi Penghimpunan Zakat Terhadap Minat Masyarakat Pada Kantor Layanan Zakat Rumah Yatim Ar Rahman ]]>
<![CDATA[Dahrani Dahrani]]>;
<![CDATA[Fadillah Rosady]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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<![CDATA[. This research uses quantitative methods with descriptive methods. This study uses primary data and secondary data as data sources. This study used questionnaires and documentation as data collection techniques. This study uses a Likert scale technique as a research instrument. Prerequisite tests in this study include validity tests, reliability tests, and normality tests. In analyzing research data, researchers used a regression test which included a simultaneous test (F), partial test (t), and test of the coefficient of determination (R2). The results of this study indicate that the two variables, namely Human Resources (X1) and Zakat Collection Strategy (X2), have a significant influence on Public Interest in the office. Human Resources (X1) has a significant influence with a tcount of 1.926 and a significance of 0.02. Meanwhile, the Zakat Collection Strategy (X2) also has a significant effect with a tcount value of 4.041 and a significance of 0.03. In addition, these two variables together also make a significant contribution to Community Interest with an fcount value of 9,693 and a significance of 0.01. The coefficient of determination (R Square) of 58.1% indicates that 58.1% of the variation in Community Interests can be explained by Human Resources and Zakat Collection Strategies.]]>
