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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Journal of Management and Bussines (JOMB) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi)
Jessi Charina Sembiring
Universitas Prima Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Physics Other

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Pengaruh Profitabilitas, Leverage, Loan To Asset Ratio Dan Beban Operasional Pendapatan Opersional (Bopo) Terhadap Tax Avoidance (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2017-2020) Rudy Anggriawan; Vivian Wijaya; Willie Anderson; Jessi Charina Sembiring
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 1 (2022): Januari 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v3i1.583

Abstract

 The research approach used is a quantitative approach. The sampling method is purposive sampling, a sample of 13 banking companies listed on the Indonesia Stock Exchange in 2017-2020. The results show that return on assets, debt to equity ratio, loan to asset ratio, and operating expenses and operating income have a simultaneous and significant effect on the effective tax rate (Studies on banking companies listed on the Indonesia Stock Exchange in 2017-2020). Return to assets has a partial and significant effect on the effective tax rate (Studies on banking companies listed on the IDX in 2017-2020). Debt to equity ratio has no effect and is not partially significant on the effective tax rate (Study on banking companies listed on the IDX in 2017-2020). The loan to asset ratio has no effect and is not partially significant on the effective tax rate (Study on banking companies listed on the Indonesia Stock Exchange in 2017-2020). Operating expenses and operating income have no effect and are not partially significant on the effective tax rate (Study on banking companies listed on the IDX in 2017-2020)..
Pengaruh Tingkat Kepatuhan, Pemeriksaan Pajak, Penerbitan Surat Ketetapan Pajak, Dan Sanksi Perpajakan Terhadap Peningkatan Penerimaan Pajak Penghasilan Wajib Pajak Orang Pribadi Di KPP PRATAMA MEDAN BARAT Jessi Charina Sembiring; Seli Pebiola Br Ginting; Willy Ivandy; Herman Herman; Meri Arthanty Zebua
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.865

Abstract

These indicators include compliance levels, tax audits, assessment letters taxes, and fines. Individual Taxpayers at KPP Pratama Medan Barat are asked to: participate in this research. Individual taxpayer income tax collection growing due to greater compliance, compliance and compliance with regulations taxation. Tax audit has a significant positive impact on tax revenue personal income, Sourced from Tax Foundation research. Tax assessments can increase taxpayer compliance and income when the Directorate General of Taxes send it together with the collection of income tax. Taxpayers who receiving tax sanctions does not violate the law. The sample includes 428,276 taxpayers and taken at random. Test results have a good impact on taxpayer acceptance personal income, either concurrently or partially. Research result shows that taxpayer compliance, tax assessment letters, sanctions taxation, and increasing income tax revenue for individual taxpayers positive and substantial impact on income tax receipts of individual taxpayers personally at KPP Pratama Medan Barat.
Cash Turnover, Debt to Asset Ratio, Current Ratio dan Net Profit Margin terhadap ROE Perusahaan Konstruksi yang Terdaftar di BEI Surti N. Sihombing; Supra Felix Sianipar; Albert Jonatan Taruli Situmorang; Jessi Charina Sembiring
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3793

Abstract

ABSTRACT This study aims to analyze the effect of Cash Turnover, liabilities on assets, current ratios, and net profit margins on the return on capital of construction companies listed on the BEI. This research method is quantitative, because the data used is numerical. The population of this survey reached 18 construction companies listed on the Indonesia Stock Exchange. The survey sample used in the form of financial statements of 10 construction companies listed on the IDX in 2016 to 2020. The type of data used in this research activity is secondary data, which was taken through the IDX official website (www.idx.co.id). The results show that the results of the T test are, a) the Cash Turnover variable has a t-count value of 3.279 > 2.026 and a significance value of 0.001 <0.05: b) the Debt to Assets Ratio variable has a t-count value of 5.348 > 2.026 and a significance value of 0.002 <0 ,05; c) the Current Ratio variable has a t value of - 0.424 < 2.026 and a significance value of 0.674 > 0.05; d) the Net Profit Margin variable has a t-count value of 1.636 < 2.026 and a significance value of 0.110 > 0.05. Also, the results of the F test show the calculated F value (24.172)>F table (2.69) with a significance value of <0.05. Conclusions, a) Cash Turnover (CT) has a significant effect on the value of companies in the Construction industry listed on the IDX in 2016-2020; b) Debt To Equity Ratio (DER) has a significant effect on the value of companies in the Construction industry listed on the IDX in 2016-2020; c) Current Ratio (CT) does not affect the value of companies in the Construction industry listed on the IDX in 2016-2020; d) Net Profit Margin (NPM) has no effect on the value of companies in the Construction industry listed on the IDX in 2016-2020. Keywords: Cash Turnover, Debt to Asset Ratio, Current Ratio, Net Profit Margin Return on Equity
Profitabilitas, Leverage, Kebijakan Hutang dan Kepemilikan Manajerial terhadap Nilai Perusahaan Yoni Dwinatasari; Vidya Fahira; Jessi Charina Sembiring
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4784

Abstract

This study aims to determine and analyze the effect of profitability, leverage, debt policy, and managerial ownership on firm value. The type of data used is secondary data. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2020 period with a total sample of 14 companies taken by the purposive sampling method. The data analysis method used is multiple linear regression analysis. The results showed, a) the variable return on assets has a tcount of 4.292 and a ttable of 2.016 with a significance of 0.00 <0.05; b) the current ratio variable has a tcount of -2.665 and a ttable of 2.016 with a significance of 0.01 <0.05; c) the variable debt to equity ratio has a tcount of 3.489 and a ttable of 2.016 with a significant value of 0.00 <0.05; d) the price earning ratio variable has a tcount of 2.981 and a ttable of 2016 with a significant value of 0.00 <0.05. In conclusion, simultaneously or simultaneously have a significant effect on firm value. Partially it is known that all independent variables namely profitability, leverage variables, debt policy variables and managerial ownership variables have significant and significant effect on firm value. Keywords: Debt Policy, Managerial Ownership, Leverage, Firm Value, Profitability
Financial Literacy for Youth at Vocational School of Accounting Department of Pab 8 Sampali Percut Sei Tuan District, Serdang Regency, North Sumatera Bayu Wulandari; Herlin Munthe; Maya Sabirina Penggabean; Jessi Charina Sembiring; Thomas Firdaus Hutahaean; Ribka Sari Butar-Butar
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v4i1.2422

Abstract

Community service activities at SMK PAB 8 Sampali, Percut Seituan District, district. Deli Serdang North Sumatra aims to increase the understanding of financial literacy in students of SMK PAB 8 Sampali. This is done because financial literacy is very high important to understand and apply in life, be one of the six basic literacy. The goal is that every student of SMK PAB 8 Sampali, Percut Seituan District, Kab. Deli Serdang North Sumatra has an understanding of financial literacy that can be used not only now, but even after they work in the household. The method used is socialization by providing motivation with lectures and discussions in the form of question and answer sessions. The results revealed that financial literacy is still a new knowledge for some students. Even though financial literacy is very influential positive financial behavior and financial management itself. By following This activity, they hope will be able to increase financial literacy, and impact on good financial management and avoid various crimes finance. In this case conducting presentations with various themes related to finance including (1). understanding of basic financial reporting concepts, (2) excellent service in the banking world, (3). saving in generation Z, (4). the importance of investing at a young age, (5). digital capital market financial investment, (6) investment (mutual funds). In the implementation carried out / students enthusiastically in the process of implementing students and at the end with a question and answer process.
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Usaha UMKM (Studi Kasus Pada Usaha Laundry The Daily Wash Di Kecamatan Medan Selayang) Depi Purba; Emelia Gabriella Tarigan; Jessi Charina Sembiring; Witya Shalini
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1231

Abstract

Penelitian dilaksanakan sebagai bentuk untuk mengetahui pengaruh pelayanan, pemasaran, teknologi, dan lokasi usaha. Terkait populasinya, penelitian ini berfokus pada pelanggan Usaha Laundry the Daily Wash di Kecamatan Medan Selayang. Terkait teknik pengambilan sampek, penelitian ini berfokus pada penggunaan teknik accidental sampling. Ketika data telah didapatkan, data tersebut akan dianalisis melalui teknis analisis regresi linear berganda, uji t dan uji F. Dari semua kegiatan penelitian yang dilakukan, penelitian menyatakan hasilnya bahwa pelayanan tidak memiliki pengaruh pada kinerja usaha Laundry the Daily Wash di Kecamatan Medan Selayang. Selain itu, promosi juga tidak memiliki pengaruh pada kinerja usaha Laundry the Daily Wash di Kecamatan Medan Selayang. Lokasi Usaha berpengaruh signifikan terhadap kinerja usaha Laundry the Daily Wash di Kecamatan Medan Selayang. Teknologi berpengaruh signifikan terhadap kinerja usaha Laundry the Daily Wash di Kecamatan Medan Selayang. Secara keseluruhann, Pelayanan, Promosi, Lokasi Usaha dan Teknologi memiliki pengaruh secara simultan pada kinerja usaha Laundry the Daily Wash di Kecamatan Medan Selayang
Pengaruh Struktur Modal, Kebijakan Dividen, Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2018-2021) Jessi Charina Sembiring; Elisa Elisa; Divianny Violin Wijaya
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6775

Abstract

The purpose of this study to describe the effect of capital structure, dividend policy, liquidity, solvency and profitability on company value (case study of manufacturing companies in the food and beverage production sub-sector listed on the IDX in 2018-2021). The method implemented in the research is quantitative through purposive sampling, in the form of 11 manufacturing companies in the food and beverage production sub-sector listed on the Indonesia Stock Exchange in 2018-2021. Based on partial test, yhe results show that Capital Structure has no partial effect on firm value. Dividend Policy has no partial effect on firm value. Liquidity has no partial effect on firm value. Solvency has a partial effect on firm value. Profitability has a partial effect on firm value. Based on simultaneous test, Capital Structure, Dividend Policy, Liquidity, Solvency and Profitability have a simultaneous positive and significant impact on firm value with coefficient of determination of 26.9%. Keywords : Capital structure, dividend policy, liquidity, solvency, profitability, firm value
Financial Planning Literacy Education in Correctional Institutions Cape Leprosy I Medan Bayu Wulandari; Namira Ufrida Rahmi; Jessi Charina Sembiring; Thomas Firdaus Hutahaean
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v4i2.2893

Abstract

Community Service Activities at the Medan Class I Correctional Institution, aim to increase the understanding of financial literacy in inmates in Class I prisons in Medan. This is done because financial literacy is very important to understand and apply in life so that the inmates have an understanding of financial literacy that can be used not only now, but even later in personal/family finances. The method used is socialization by providing motivation with lectures and discussions in the form of question and answer sessions. The results of community service show that financial literacy is still a new knowledge for some inmates. Although positive financial literacy greatly influences financial behavior and financial management itself. By participating in this activity, it is hoped that it will increase financial literacy, and have an impact on good financial management and avoid various financial crimes. In this case make presentations with various themes related to finance.
Education on The Role of Financial Literacy and Development at PT. Pawnshop Herlin Munthe; Bayu Wulandari; Namira Ufrida Rahmi; Thomas Firdaus Hutahaean; Maya Sabirina Panggabean; Dianty Putri Purba; Jessi Charina Sembiring; Ribka Sari Butar-Butar
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3450

Abstract

Literasi keuangan dalah sebuah investasi jangka panjang yang sangat dibutuhkan dan bemanfaat pada masyarakat dalam mengelola dan menjaga keuangan agar dapat terjaga dan dapat dibutuhkan setiap saat yang memiliki kebutuhan yang mendesak. Adapun tujuan dari pengabdian kepada masyarakat ini untuk mengetahui bahwa peranan literasi dalam perkembangan keuangan sangat diperlukan. Pengabdian kepada masyarakat ini dilakukan oleh dosen universitas prima Indonesia fakultas ekonomi sebagai tri darama perguruan tinggi. dilaksanakan di Kantor PT Pegadaian Gajah Mada Alamat: Jl. Gajah Mada, Sei Sikambing D, Kec. Medan Petisah, Kota Medan, Sumatera Utara 20114. Waktu pelasanaan 27 Oktober 2023. Kegiatan pengabdian yang dilakukan menggunakan metode ceramah dan diskusi. Literasi keuangan juga dapat mendukung kekayaan financial dalam pertumbuhan ekonomi. Dengan memahami literasi keuangan maka seseorang dapat menentukan produk investasi sesuai dengan kemampuan dan kebutuhn untuk jangka panjang.
Co-Authors Albert Jonatan Taruli Situmorang Bayu Wulandari Butar Butar, Ribka Sari Depi Purba Divianny Violin Wijaya Elisa Elisa Emelia Gabriella Tarigan Herlin Munthe Herman Herman Maya Sabirina Panggabean Maya Sabirina Penggabean Meri Arthanty Zebua Namira Ufrida Rahmi Purba, Dianty Putri Rudy Anggriawan Seli Pebiola Br Ginting Supra Felix Sianipar Surti N. Sihombing Thomas Firdaus Hutahaean Vidya Fahira Vivian Wijaya Willie Anderson Willy Ivandy Witya Shalini Yoni Dwinatasari