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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL MUTIARA AKUNTANSI JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Dedikasi Sains dan Teknologi (DST) JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Pengabdian Masyarakat Gemilang (JPMG) Jurnal Ekonomi dan Pembangunan Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Jurnal Pengabdian Masyarakat Bangsa
Corinna Wongsosudono
UNIVERSITAS IBBI
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PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PEMBAYARAN PAJAK DAN PERSEPSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada KPP Pratama Kisaran) Sovia Lolita Pardede; Aulia Trisna Setiadi; Corinna Wongsosudono
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The goal of this research is to analyze the effect of tax knowledge, tax payments awareness, and tax perceptions on taxpayer compliance at Kantor Pelayanan Pajak Pratama Kisaran. This research used quantitative research methods. The population of this research were taxpayers registered at Kantor Pelayanan Pajak Pratama Kisaran, 1933 taxpayers and as many as 95 research samples. Data collection techniques using questionnaires that are distributed directly to 95 taxpayers.The results of 95 respondent, showed that tax knowledge, tax payment awareness and tax perceptionsilmutaneously affect to taxpayer compliance. The result of calculation has been done is obtained sig value of 0,00<0,05 so the hypothesis is accepted. Partially tax knowledge has no effect on taxpayer compliance with a sig value 0,990 >0,05 ,then the hypothesis is rejected. While tax payment awareness and tax perpections affect taxpayer compliance, by sig value tax payment awareness of 0,011 <0,05 so the hypothesis is accepted and tax perpections of 0,002 <0,05 so the hypothesis is accepted.
Pengaruh Price Earning Ratio, Debt To Equity Ratio dan Return On Asset terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bei Corinna Wongsosudono; Mira Br Karo
JURNAL MUTIARA AKUNTANSI Vol 6 No 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1895

Abstract

This study aims to analyze the effect of Price Earning Ratio, Debt to Equity Ratio and Return On Asset on Stock Price in manufacturing companies listed in BEI. The variables tested in this study are independent variabels consisting of Price Earning Ratio, Debt to Equity Ratio and Return On Asset and dependent variable is the Stock Price. The population in this study is the food and beverage sub-sector manufacturing companies that registered in BEI 2016-2018, as many as 19 companies. The number of samples in this study are 10 companies, the data used in this study are secondary data obtained from the site www.idx.co.id and sample selection using purposive sampling method. The data analysis technique used is multiple linear regression of a significance level of 5%. The conclusion of this study is that the Price Earning Ratio, and Debt to Equity Ratio do not have a partial effect on Stock Price, while Return On Asset have a partial effect on Stock Price. Based on simultaneous tests show that the Price Earning Ratio, Debt to Equity Ratio and Return On Asset affect the Stock Price.
PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSET TURNOVER DAN RETURN ON EQUITY TERHADAP EARNING PER SHARE PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA JESSYCA .; CORINNA WONGSOSUDONO; SOVIA LOLITA APRIANI PARDEDE
JURNAL ILMIAH MAKSITEK Vol 4 No 4 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The main goal of a company is to earn profits for the survival of the company. In addition, a company is established with the aim to increase the owner’s profit. The company's profit can be reviewed from the net profit while the owner's profit can be seen from Earning Per Share. In this study the independent variables used are Current Ratio, Debt To Asset Ratio, Total Asset Turnover and Return On Equity. The purpose of this study is to know the influence of each independent variables to dependent variable partially or simultaneously. This study is a quantitative descriptive study. The population is trading company that listed on Indonesia Stock Exchange 2013 to 2015 (55 companies). The sampling method used is purposive sampling method (87 observations). The data used is secondary data. Data analysis is conducted by multiple linear regression. The study showed that : The influence of Current Ratio, Debt To Asset Ratio, Total Asset Turnover and Return On Equity to Earning Per Share is 13.7% (R Square 0,137), and the other 86.3% are explained by other variables that are not analys in this study. The conclusions of this study is Current Ratio, Debt To Asset Ratio, Total Asset Turnover and Return On Equity are influencing Earning Per Share simultaneously. While partially, Current Ratio and Return On Equity influenced Earning Per Share.
PENGAWASAN DAN KEPUASAN KERJA KARYAWAN TERHADAP PELAYANAN PADA BENGKEL MOTOR HONDA MERANTI SOVIA LOLITA APRIANI PARDEDE; HAPCIN SUHAIRY; CORINNA WONGSOSUDONO
JURNAL ILMIAH KOHESI Vol 3 No 2 (2019): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

This Research is an empirical research about “The Influence of Control and Employee Job Satisfaction on Society Service in Honda Meranti Motorcycle Repair Shop”. The quantitative and qualitative data are analyzed by using SPSS version 15. Validition test is done by comparing between r table value with r counted value (correlated-itemtotal correlation). If r counted value > r table, so the item is valid. Reliability is measured by Cronbach alpha > 0,5 shows that testing requirement is fulfilled. It hypothesis is tested by using or seeing the coefficient table result at t value ( t sig. or t significant) H1 = 0,000 or probability is below 0,05 and H2 = 0,004 or probability is below 0,05, it shows that H1 and H2 are accepted means that there is an influence of tight control and job satisfaction on society service in Honda Meranti Motorcycle Repair Shop. Hypothesis testing (H3) uses ANOVA table on F value (F sig or F significance) = 0,000 or probability far below 0,05. It shows that H3 is accepted means that there is the influence of tight control on job satisfaction simultaneously on society service in Honda Meranti Motorcycle Repair Shop. Regression on the influence of control and job satisfaction on society service in Honda Meranti Motorcycle Repair Shop shows that determinant coefficient (R2) = 0,592 (59,2%) and statistically significant (P ≤ 0,05). This result shows only 59,2% in tight control variable and job satisfaction are explained simultaneously influence on society service, the rest is 40,8% is explained by other independent variable that cannot be observed in this research.
PENGARUH TAX PLANNING, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN TIO FANNY ANGELE; SOVIA LOLITA A. PARDEDE; CORINNA WONGSOSUDONO
JURNAL ILMIAH KOHESI Vol 6 No 1 (2022): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

The firm value is an important thing for companies and investors where the firm value is an indicator in seeing the level ofsuccess obtained by the company, this is refers to the high and low prices of existing shares. If the stock price in company ishigher that’s also can be impacted on the firm value’s companies. The purpose of this study is to determine the effect of taxplanning, firm size and profitability on firm value in food and beverages industry companies listed on the Indonesia StockExchange (IDX) from 2015-2019. Sampling in this study was carried out by purposive sampling method and the analysis wastested by using quantitative analysis methods. From this study, it was found that tax planning and firms size partially had noeffect on firm value, while profitability partially affected firm value. For the simultaneous results obtained that tax planning,firm size and profitability simultaneously affect the firm value.
PENGARUH TAX PLANNING, PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 ZENSEN ZENSEN; SOVIA LOLITA A. PARDEDE; CORINNA WONGSOSUDONO
JURNAL ILMIAH KOHESI Vol 6 No 2 (2022): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study aims to examine the effect of Tax Planning, Profitability, and Liquidity on firm value in Real Estate and Property Companies listed on the Indonesia Stock Exchange for the 2015-2019 period, either partially or simultaneously. The data in this study is secondary data obtained from the Indonesia Stock Exchange website. The source of the research data is the financial statements of Real Estate and Property companies downloaded from the Indonesia Stock Exchange website from 2015 to 2019. The number of samples used are 24 companies taken from a population of 45 companies with an observed year number of 5 years so that the number of observations in the study This is a total of 120 observations. The analytical method used in this research is using multiple regression analysis, partial test, simultaneous test and determination test, where previously the classical assumption test has been carried out. The results showed that profitability and liquidity had a significant effect on firm value with a significant value less than 0.05, while tax planning had no effect. Simultaneously, tax planning, profitability and liquidity have a significant effect on firm value in Real Estate and Property Companies listed on the Indonesia Stock Exchange for the 2015-2019 period as evidenced by a significant value less than 0.05.
Pelatihan Cara Menumbuhkan Jiwa Entrepreneurship Sejak Dini pada Anak-Anak Panti Asuhan Elim Anugrah Tan Kim Hek Tan; Sovia Lolita A. Pardede; Corinna Wongsosudono; Petrus Gani; Mipo Mipo
Dedikasi Sains dan Teknologi (DST) Vol. 2 No. 1 (2022): Dedikasi Sains dan Teknologi : Volume 2 Nomor 1, Mei 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v2i1.1582

Abstract

Pengabdian kepada masyarakat merupakan salah satu dari tugas Tridharma Perguruan Tinggi. Kegiatan ini bertujuan memberikan gambaran tentang pentingnya jiwa kewirausahaan (entrepreneurship) dan menumbuhkan jiwa kewirausahaan tersebut sejak dini terutama pada anak-anak di lingkungan Panti Asuhan Elim Anugrah. Pemahaman jiwa kewirausahaan sejak dini sangatlah penting karena merupakan salah satu faktor utama dalam proses pembentukan karakter, kreativitas dan produktivitas anak yang tentunya akan berpengaruh terhadap kemampuan bersaing mereka di kemudian hari, terutama seiring dengan semakin berkembangnya teknologi dan revolusi industri 4.0 maka di masa yang akan datang mereka akan dihadapkan dengan persaingan dan tantangan yang jauh lebih ketat. Proses penyampaian materi dalam kegiatan ini adalah dengan memberikan ceramah menggunakan bahasa yang sederhana serta contoh berupa cerita biografi dari tokoh-tokoh pengusaha yang sukses merintis usaha mereka. Tujuan dari metode penyampaian ini adalah agar anak-anak dapat lebih mudah memahami materi yang ingin disampaikan serta mampu menginspirasi mereka bahwa ketidakberuntungan yang mereka alami bukanlah penghambat dalam memperjuangkan masa depan mereka tetapi sebaliknya merupakan suatu dorongan agar lebih giat dan kuat dalam menghadapi tantangan di kemudian hari. Selain itu, proses penyampaian materi juga dibarengi dengan adanya pembagian kelompok dan permainan yang bertujuan untuk membina kemampuan bekerjasama dan memimpin dari anak-anak Panti Asuhan Elim Anugrah. Kegiatan ini mendapat sambutan antusias dari anak-anak Panti Asuhan Elim Anugrah dan diharapkan kegiatan ini mampu memberikan bekal bagi anak-anak Panti Asuhan Elim Anugrah agar dapat tumbuh berkembang menjadi generasi penerus bangsa yang memiliki keterampilan, pengetahuan, sikap dan karakter yang siap terjun ke masayarakat dan bahkan dapat turut berperan dalam menciptakan lapangan kerja.
Sosialisasi Pentingnya Pendidikan Berkarakter Dalam Upaya Menciptakan Generasi Bebas Narkoba di SMA Harapan Mandiri Hek Tan Kim; Rostina Rostina; Gomal Juni Yanris; Sovia Lolita A. Pardede; Corinna Wongsosudono
Jurnal Pengabdian Masyarakat Gemilang (JPMG) Vol. 2 No. 1: Januari 2022
Publisher : HDGI

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Abstract

Pengabdian Kepada Masyarakat ini merupakan salah satu dari tugas Tridharma Perguruan Tinggi. Kegiatan ini dilakukan dalam bentuk webinar.Webinar ini dirancang sesuai dengan visi dan misi bagi siswa-siswidi sekolah SMA swasta Harapan Mandiri Medan dalam penerapan pendidikan berkarakter agar dapatmengantarkan mereka menjadi lebih matang dalam mengolah emosi dan menjadi lebih percaya diri sehingga tidak mudah dipengaruhi untuk menjadi pelaku penyalahgunaan narkoba, serta dapat meningkatkan kemampuan para siswa dalam mengembangkan potensi yang dimiliki sehingga lebih mampu untuk bereksplorasi dan berkreasi dalam hal-hal yang positif dan bermanfaat.Webinar ini perlu dilaksanakan untuk mendukung upaya Pencegahan dan Pemberantasan Penyalahgunaan dan Peredaran Gelap Narkoba (P4GN), sehingga semua siswa-siswi SMA Swasta Yayasan Perguruan Harapan Mandiri Medan dapat imun terhadap pengaruh jahat narkoba yang dapat mengancam kapan saja dan di mana saja, serta memaksimalkan peran tenaga pendidik dalam membentengi para siswa dari masalah narkoba yang dapat mengancam masa depan generasi bangsa, sekaligus mensterilkan lingkungan pendidikan dari pengaruh narkoba.Dari hasil webinar ini terlihat tingkat partisipasi siswa-siswi sekolah swasta SMA Harapan Mandiri yang antusias untuk mengikuti webinar tersebut dan bersemangat dalam kesungguhan untuk memperhatikan materi pembelajaran yang disajikan sehingga kegiatan ini dapat terlaksana dengan baik.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI GUNA MENINGKATKAN AKURASI PENENTUAN HARGA JUAL PADA VALENTIN BAKERY Corinna Wongsosudono
Jurnal Ekonomika Vol. 11 No. 1 (2019): Ekonomika, Maret 2019
Publisher : Fakultas Ekonomi Universitas Almuslim Bireuen

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Abstract

This study aims to calculate and analyze the cost of production in determining the accuracy of the selling price by using the full costing method. The type of research used is the type of quantitative research. Based on the characteristics of the problems raised by the researchers, this research is classified as a quantitative and qualitative research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and data in the form of information on production costs of the company. As for secondary data obtained from books, journals, internet or other media that support this research. From the results of data analysis, the results showed that the calculation of cost of production company is lower than the calculation of cost of production using full costing method. The cost of production is calculated using the company method of Rp 989.30 for srikaya bread, Rp 988.21 for brown bread and Rp 906.36 for loaf bread, whereas according to the full costing method that is Rp 1.020,29 9 for bread srikaya, Rp1.09,.586 for brown bread and Rp1.001,43 for lying buns. This is because the company does not take into account the factory overhead costs remain as production costs. The determination of the selling price in the company has been determined to follow the market price. Meanwhile, according to the calculation with the method of full costing selling price for srikaya bread Rp 1.400brown bread Rp 1.500, while bread lie Rp 1,400. Determination of the selling price must be done properly because the selling price is too high will make the product less competitive, while the selling price is too low will cause harm to the company.
PELATIHAN DAN PENGEMBANGAN SDM, BUDAYA ORGANISASI DAN TIPE KEPEMIMPINAN TERHADAP KOMPETENSI SDM DI KOTA MEDAN Fatimah Pohan; Joan Berlin Damanik; Corinna Wongsosudono; Nirwana Br. Bangun; Arasy Ayu Setiamy
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1024

Abstract

The number of human resources absorbed in the world of work is increasing, but the quality or quality of our human resources is low, because the training and development of human resources to improve competence has not been carried out optimally, so that some existing human resources do not have good competence, so they have not been looked at in well-known companies. in addition, organizational culture affects the ability of human resources. Some of the existing human resources have not been able to adapt well to the company's organizational culture, so that their competencies do not appear well, because there are some existing companies that still apply a work culture that is not liked by some workers, so that their competencies are not maximized and have not convinced management. The type of leadership also affects competence, where there are few companies that have this type of leadership that tends to distrust subordinates, where this type of leadership tends to affect the abilities and competencies of subordinates, where the competence of subordinates is not appreciated and affects the performance of subordinates and the company's overall performance. The research method used is descriptive quantitative using multiple linear regression analysis using SPSS 25. The population of this study is human resources who have worked in several companies throughout the city of Medan, amounting to 100 people/person, where the sampling technique in this study uses technique of the census method, with a sample of 100 HR people who have worked in several companies throughout the city of Medan through the distribution of questionnaires conducted using an online method. The results of the study which were based on the hypothesis partially and simultaneously stated that the variables of HR training and development, organizational culture and leadership type had an effect on the HR competency variables working in companies throughout the city of Medan.
Co-Authors Arasy Ayu Setiamy Aulia Trisna Setiadi Edison Edison Fajrillah, Fajrillah Fatimah Pohan Gomal Juni Yanris HAPCIN SUHAIRY Hasrul Siregar JESSYCA . Joan Berlin Damanik Lenny Menara Sari Saragih Lusiah Lusiah Mipo Mipo Mira Br Karo Nirwana Br. Bangun Petrus Gani Pratiwi Putri Lestari Rifdah Riyan Dara Ripka Seriidahnaita Ginting ROSTINA ROSTINA SOVIA LOLITA APRIANI PARDEDE Sovia Lolita Pardede Sri Juliana Sari Djakaria Tan Kim Hek Tarwiyah Tarwiyah TIO FANNY ANGELE ZENSEN ZENSEN