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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Jatilima : Jurnal Multimedia Dan Teknologi Informasi JURNAL ILMIAH KOHESI Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) JURNAL MANAJEMEN AKUNTANSI (JUMSI) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Ekonomi Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Innovative: Journal Of Social Science Research IEM : International Journal of Economics and Management
Ahmad Sani
Fakultas Ekonomi Bisnis, Universitas Harapan Medan Program Studi Akuntansi
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Faktor-Faktor Penentu Struktur Modal Perusahaan Real Estate di Indonesia Ahmad Sani
Jurnal Riset AKuntansi dan Bisnis Vol 18, No 2 (2018): September 2018
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v18i2.3306

Abstract

Penelitian ini adalah studi empiris dengan tujuan utama adalah untuk menganalisis faktor-faktor yang menentukan struktur modal perusahaan real estate yang terdaftar di Indonesia pada periode 2012-2016. Pecking order theory dan trade-off theory menjadi dasar penelitian ini. Analisis data dilakukan dengan metode SEM. Seperangkat data panel dari 22 perusahaan real estate di Indonesia dipilih untuk memenuhi tujuan penelitian. Penelitian ini mempertimbangkan variabel dependen dalam bentuk debt to equity ratio dan variabel independen yaitu struktur aktiva, profitabilitas, likuiditas, pertumbuhan penjualan, risiko bisnis. Penelitian ini telah mengidentifikasi faktor-faktor penentu struktur modal dengan bantuan regresi dengan alat analisis Partial Least Square (PLS). Struktur aktiva dan likuiditas ditemukan sebagai dua faktor penentu utama struktur modal sebagaimana hasil penelitian.
MENINGKATKAN KEPATUHAN WAJIB PAJAK DENGAN PEMERIKSAAN PAJAK, PENGETAHUAN PERPAJAKAN DAN PELAYANAN PEGAWAI PAJAK SEBAGAI PREDIKTOR PADA KPP PRATAMA MEDAN KOTA AHMAD SANI; SITI ANISYAH
JURNAL ILMIAH KOHESI Vol 4 No 3 (2020): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

Tax is one of the biggest sources of state revenue to finance development activities. However, the low level of taxcompliance in meeting tax obligations in Indonesia especially KPP Pratama Medan Kota, the realization of tax revenue didnot reach the target set. The purpose of this study was to determine the effect of tax audits, tax knowledge and taxemployee services to improve taxpayer compliance. This research uses an associative approach with the number ofregistered taxpayers population and submits Annual Tax Return in KPP Pratama Medan Kota in 2016 as many as 61,758.The sampling technique uses a random sample with the Slovin formula and the number of samples is 100 respondents.Data sources using primary data and data collection techniques using surveys and literature. Data analysis techniques usedmultiple linear regression, which was previously tested for validity, reliability, classic assumption and hypothesis testing. Theresults showed that the tax audit did not significantly influence the compliance of individual taxpayers. Knowledge of taxationhas a significant effect on taxpayer compliance in KPP Pratama Medan Kota. Knowledge of taxation has a significant effecton taxpayer compliance in KPP Pratama Medan Kota. Tax audits, tax knowledge, and services of tax officers together havea significant effect on taxpayer compliance in KPP Pratama Medan Kota.
Model Panel Regression : Pengaruh Economic Value Added (Eva), Market Value Added (Mva), Kebijakan Dividen Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Food And Beverage Di Bursa Efek Indonesia (Bei) Ahmad Sani; Irawan Irawan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 3 (2021): SEPTEMBER (2021)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i3.463

Abstract

This study aims to determine the effect of Economic Value Added (EVA), Market Value Added (MVA), Dividend Policy and Managerial Ownership on Firm Value in Manufacturing Companies in the Food and Beverage sector listed on the Indonesia Stock Exchange for the 2015-2019 period. Data was collected by the documentation method. Sample selection using purposive sampling and obtained 14 companies. Hypothesis testing was carried out using panel data regression analysis. The results of this study indicate: Economic Value Added (EVA) has a significant effect on Firm Value; Market Value Added (MVA) has a significant effect on Firm Value; Dividend policy has a significant effect on firm value; managerial ownership has a significant effect on firm value. Changes that occur in the sample company sample of 30.72% are caused by Economic Value Added (EVA), Market Value Added (MVA), Dividend Policy and Managerial Ownership; while the remaining 69.28% is determined by other variables not listed in this study.
Pengaruh Leverage, Ukuran Perusahaan Dan Likuiditas Terhadap Corporate Social Responsibility Disclosure Dengan Profitabilitas Sebagai Variabel Moderasi Kartika Wulandari; Yani Suryani; Ahmad Sani
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 5 (2022): SEPTEMBER 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/inov.v1i5.290

Abstract

The purpose of this study was to examine the effect of corporate social responsibility, firm size, and leverage on firm value with profitability as a moderating variable. This type of research is quantitative research with causalty approach. The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange ini 2016-2020. The sample in this study used purposive sampling which is 23 companies and the observation 5 years in a row so it counts 115. Data collection techniques in this study using documentation techniques. The data analysis technique in this study usesmultiple linear regression.The results of this study prove that corporate social responsibility has an effect on firm value, firm size and leverage have no effect on firm value, profitability can moderate the relationship of corporate social responsibility, company size and leverage to firm value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2016-2020.
Pengaruh Pemahaman Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Preferensi Resiko sebagai Variabel Moderating pada Pajak Orang Pribadi yang terdaftar di KPP Pratama Medan Polonia Shella Alanda; Desi Ika; Ahmad Sani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the understanding of taxation and tax sanctions on taxpayer compliance with risk preferences as a moderating variable at KPP Pratama Medan Polonia. The total population in this study amounted to 60,096 with a sample of 100 respondents registered at the KPP Pratama Medan Polonia using the Slovin formula. The data analysis technique used is path analysis.The results of this study indicate that the understanding of taxation and tax sanctions have a significant effect on taxpayer compliance. Risk preferences cannot moderate the effect of understanding taxation and tax sanctions on taxpayer compliance registered at KPP Pratama Medan Polonia.
FACTORS INFLUENCING ACCOUNTING STUDENTS' FINANCIAL LITERACY AT WIDYATAMA UNIVERSITY, BANDUNG PA. Andiena Nindya Putri; Arlina Pratiwi Purba; Ahmad Sani
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The spread of the Covid 19 virus has shaken the economy in various countries, including Indonesia. This is due to the lack of financial literacy in society, starting from the young adult phase, especially for students. Financial problems can cause stress, and about 73% of students in the campus community report experiencing difficulties related to finances. The purpose of this study was to determine the extent to which factors influence financial literacy such as financial attitudes, family environment, peer pressure and financial efficacy . This type of research is quantitative research with a descriptive approach. The samples studied were all S1 Faculty of Economics Accounting Study Programs at Widyatama University Bandung, sampling in this study used purposive sampling, so using the above calculation it was known that the population was 251 students, a sample of 155 students was taken in this study. Data analysis techniques in this study used validity tests, reliability tests and structural model tests. The results of this study indicate that family environmental factors do not have a significant effect on financial literacy, while financial efficacy factors have a significant effect on financial literacy, financial attitudes have a significant effect on financial literacy, and peer pressure has a significant effect on financial literacy. This is consistent with research (Thomas & Subhashree, 2020) that financial knowledge, financial attitudes, parental influence, and peers have a direct and positive effect on the level of financial literacy in Engineering undergraduate students
Pengaruh Leverage, Total Asset Turnover Dan Ukuran Perusahaan Terhadap Harga Saham Dengan Deviden Payout Ratio Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017-2021 Mhd. Fazharullah; Ahmad Sani; Ruswan Nurmadi
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4295

Abstract

The purpose of this study was to test and analyze the effect of leverage, total asset turnover, company size on stock prices with the dividend payout ratio as an intervening variable. The approach used in this research is a quantitative approach. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study used purposive sampling, amounting to 21 companies. Data collection techniques in this study using documentation techniques. Data analysis techniques in this study used path analysis using statistical analysis using Auter Model Analysis, Inner Model Analysis, and Hypothesis Testing. Data processing in this study uses the PLS (Partial Least Square) software program.The results of this study prove that directly leverage, total asset turnover and dividend policy have no effect on stock prices, company size has an effect on stock prices, leverage, total asset turnover has no effect on dividend policy, dividend policy is not able to mediate the effect of leverage, total asset turnover and company size to stock price.
Optimalisasi Tingkat Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menengah (UMKM) Pasca Penurunan Tarif 0,5% pada Kantor Pelayanan Pajak Pratama Medan Polonia Fiqhi Opie Darmawan; Syamsul Bahri Arifin; Ahmad Sani
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis tentang pemerintah yang memberikan insentif perpajakan bagi UMKM berupa penurunan tarif dimana sebelumnya 1% dari omzet menjadi 0,5% dari omzet dengan harapan tarif ini dapat meningatkan penerimaan pajak dari sector UMKM. Penelitian ini dilakukan dengan metode deskriptif kualitatif untuk menganalisis pertumbuhan jumlah wajib pajak yang terdaftar dan yang melapor serta konstribusi penerimaan pajak UMKM sebelum dan sesudah adanya pengalihan PP dari PP 46 Tahun 2013 menjadi PP 23 Tahun 2018 pada KPP Pratama Medan Polonia. Hasil Penlitian menunjukkan bahwa terjadi penurunan persentase tingkat kepatuhan wajib pajak UMKM dan terjadi penurunan jumlah penerimaan PPh Final pasca diterapkannya PP 23 Tahun 2018. Dari hasil diatas dapat disimpulkan bahwa upaya pemerintah untuk meningkatkan kepatuhan wajib pajak UMKM sebagaimana yang diharapkan ternyata tidak sesuai dengan apa yang diharapkan
The Influence of Cash Flow, Profitability, and Sales Growth on Stock Prices With Capital Structure as Intervening Variables in Banking Companies Listed on the Indonesia Stock Exchange 2015-2019 Monica Angelin Nasution; Tengku Mella Syafrian Putri; Ahmad Sani; Syamsul Bahri Syamsul Bahri
International Journal of Economics and Management Vol. 1 No. 01 (2023): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v1i01.5

Abstract

This study aims to determine the effect of cash flow, profitability and sales growth on share prices and analyze the effect of cash flow, profitability and sales growth on stock prices with a capital structure as a variable in banking companies listed on the Indonesia stock exchange for the 2015–2019 period. Sampling using purposive sampling so that the number of samples taken is 34 companies with 5 years of observation with a total sample of 170 samples. This study uses secondary data, data collection techniques using documentation studies and literature studies and the method used is path testing. The results of this study indicate that profitability has a significant effect on capital structure, while cash flow and sales growth have no significant effect on capital structure in banking companies listed on the IDX for the 2015–2019 period. Cash flow, sales growth and capital structure have a significant effect on stock prices, while profitability has no significant effect on stock prices in banking companies listed on the IDX for the 2015–2019 period. The capital structure can mediate the effect of cash flow, profitability and sales growth on stock prices in banking companies listed on the IDX for the 2015–2019 period.
Pengaruh Pertumbuhan Laba, Kepemilikan Manajerial, dan Kinerja Perusahaan Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017 - 2021 Muhammad Arief Rinaldi Marpaung; Ahmad Sani; Iman Indrafana Kusumo Hasbulla
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i5.5322

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan laba, kepemilikan manajerial, dan kinerja perusahaan terhadap kualitas laba dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 – 2021. Metode pemilihan sampel yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 215 perusahaan yang terdiri dari 43 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Analysis Regression dengan menggunakan alat analisis SPSS 26. Hasil pengujian penelitian ini menunjukkan bahwa pertumbuhan laba, kepemilikan manajerial, kinerja perusahaan, dan ukuran perusahaan secara simultan berpengaruh terhadap kualitas laba. Secara parsial, ukuran perusahaan dan pertumbuhan laba berpengaruh dan signifikan terhadap kualitas laba, sedangkan kepemilikan manajerial dan kinerja perusahaan tidak memiliki pengaruh terhadap kualitas laba. Ukuran perusahaan memeoderasi hubungan negatif kinerja perusahaan terhadap kualitas laba, sedangkan ukuran perusahaan tidak mampu memoderasi hubungan antara pertumbuhan laba dan kepemilikan manajerial terhadap kualitas laba.
Co-Authors Arlina Pratiwi Purba Azwansyah Habibie, Azwansyah Desi Ika Egy Permana Fiqhi Opie Darmawan Iman Indrafana Kusumo Hasbulla Kartika Wulandari Kharisma Fani Sitepu Mhd. Fazharullah Monica Angelin Nasution Muhammad Arief Muhammad Karya Satya Azhar PA. Andiena Nindya Putri Rizki Fillhayati Rambe Ruswan Nurmadi SATRIYAS ILYAS Shella Alanda SITI ANISYAH Syamsul Bahri Arifin Syamsul Bahri Syamsul Bahri T. Aslam Deliar Rahman Tengku Mella Syafrian Putri Yani Suryani