• Analisis Manajemen Risiko Pelaku UMKM Terhadap Kenaikan Harga Bahan Pokok Di Kota Rengat 

  Rangkuti, Maryam Monika (Journal of Management and Social Sciences (JMSC), 2024-01)

  Kenaikan harga bahan pokok memberikan tantangan besar bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Rengat. Kenaikan harga ini dapat berdampak pada keberlangsungan UMKM dan menimbulkan risiko keuangan yang signifikan. ...

• Strategi Penetapan Harga Jual dan Perencanaan Laba pada Bisnis Rintisan Haminjon 

  Sihaloho, Erik Morales; Odang, Nilam Kemala (Jurnal Riset Akuntansi Multiparadigma, 2023-12)

  Haminjon is a startup operating in the fragrance industry which is currently in the validation process and is being tested in the market. Haminjon produces diffusers made from Toba incense based on customer orders. This ...

• Analisis Kebijakan Pemotongan Pajak Penghasilan atas Persewaan Menara Telekomunikasi 

  Purba, Nirmala (Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2016-04-01)

  This research uses qualitative approach by describing what is telecommunication tower, how tower lease agreement that exist in PT XYZ as place of field research, and finally compare it with taxation theory and public policy ...

• Pengaruh Economic Value Added dan Rasio Profitabilitas terhadap return Saham Perusahaan Manufaktur Di Bursa Efek Indonesia 

  Ferawati (Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2017-04)

  Over recent years a new approach to assessing company performance has been developed, known as Economic Value Added (EVA). EVA attemps to measure to value added produced by a firm by taking into cost of capital, where ...

• Persepsi Fiskus terhadap Faktor-faktor yang Mempengaruhi Independensi Auditor 

  Laurensius, Ferry (Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2016-04-01)

  Independence is an impartial mental attitude. This attitude is necessary in order for the opinion of the financial statements to be reasonable and not misleading to the reader of the report. This study analyzes the perception ...

• Analysis of the Internal Control System on the Revenue Cycle of Lending at Rural Bank 

  Laurensius, Ferry; Muda, Iskandar (EAI, 2022-07-22)

  This research aim to determine whether internal control system of Rural Banks "X" is aligned with the elements of the COSO internal control structure. Data was collected by means interviewing and observing. The analysis ...

• Continuous Auditing Paradigma Baru dalam Pengauditan 

  Laurensius, Ferry (Jurnal Akuntansi, 2005)

• The Effect of Intellectual Capital and Financial Performance on Firm Value with Return on Investment as a Modeling Variable in the Mining Industry 

  Rangkuti, Maryam Monika; Bukit, Rina; Daulay, Murni (International Journal of Public Budgeting, Accounting and Finance, 2020-01-01)

  This study aims to analyze the effect of intellectual capital, profitability, leverage, firm size and firm growth on firm value with Return On Investment as a moderating variable in Mining Sub Sector Companies listed on ...

• Operational Risk Control with Basel II in Indonesian Banking 

  Simamora, Rudianto; Laurensius, Ferry; Muda, Iskandar (The Seybold Report Journal, 2022-06-15)

  We examine howthe importance of operational risk control in a bank is an important feature of management practices in the modern money market. Serious operational risks include damage to internal control and corporate ...

• Desain Perhitungan Biaya Produksi untuk Perencanaan Laba pada Komoditi Kopi Persiklus Di Desa Siponjot Humbahas 

  Situmorang, Aston L.; Simanullang, Tuti Wilna (Jurnal Manajemen dan Bisnis, 2023-02-24)

  Coffee is one of the important export commodities for the people of Indonesia which is able to contribute quite a large amount of foreign exchange. Siponjot Village, Lintong Nihuta District, is one of the villages that has ...

• The Influence of Personal Value, Moral Philosophy, and Organizational Ethical Culture on Auditor Action and Acceptance for Dysfunctional Behavior 

  Komalasari, Sanda Patrisia; Febrianto, Rahmat; Yurniwati; Odang, Nilam Kemala (EAI, 2019-10-25)

  Objectives of this research are to investigate the effect of organizational ethical culture, personal values, and moral philosophy on auditor actions and acceptance for dysfunctional behaviour. This research also seeks to ...

• Pengaruh Layanan Account Representative terhadap Kepatuhan Wajib Pajak melalui Mediasi Kepuasan Wajib Pajak 

  Saragih, Firmando; Laurensius, Ferry (Insight Management Journal, 2021-09-30)

  The purpose of the study was to determine the direct effect of the account representative service variable on taxpayer compliance through mediation of taxpayer satisfaction at KPP Pratama Medan Polonia. The object of the ...

• Analisis Profitabilitas Customer Berdasarkan Pendekatan Time-driven Activity-based Costing (TDABC) 

  Odang, Nilam Kemala (Jurnal Ekonomi Perjuangan (JUMPER), 2021-11-09)

  Persaingan yang semakin ketat menyebabkan pihak manajerial membutuhkan informasi yang akurat mengenai struktur biaya dan profitabilitas customer. Informasi tersebut diharapkan dapat membantu pihak manajerial dalam ...

• Pengaruh Rasio Kredit dengan PDRB Riil Terhadap Pertumbuhan Ekonomi Perkapita Di Setiap Kabupaten Di Kawasan Danau Toba 

  Situmorang, Aston L.; Sipahutar, Mangasa Agustinus (Jurnal Ilmiah Core IT, 2021-08)

  Pertumbuhan ekonomi 7 (tujuh) kabupaten di Kawasan Danau Toba (KDT) berada di bawah pertumbuhan ekonomi provinsi Sumatera Utara. Pertumbuhan ekonomi dengan perbedaan yang signifikan antar kabupaten dalam jangka panjang ...

• Profit-linked Productivity pada Pengolahan Minyak Kelapa Sawit 

  Ananda, Ade; Odang, Nilam Kemala (Jurnal Riset Akuntansi & Keuangan, 2023-08)

  The palm oil industry is one of the largest providers of employment in Indonesia, amounting to 16 million workers. PT. Citra Indah Pertiwi as one of the companies engaged in the palm oil industry, of course, must strive ...

• Perataan Laba dan Pengaruhnya terhadap Return Saham 

  Marbun, Hendra Agustinus H. (JAKPI - Jurnal Akuntansi, Keuangan, dan Perpajakan, 2017-04)

  This study aims to examine the influence of profitability, debt, dividend and company size factors on the company practice of income smoothing and to test whether there is a difference of stock returns between profit ...

• Analisis Penerapan Koreksi Fiskal Atas Laporan Laba-Rugi Komersial Dalam Penentuan Pajak Penghasilan Badan Sesuai Dengan Peraturan Undang-Undang No. 36 Tahun 2008 pada PT. ABC Untuk Tahun 2019 

  Tomytro, Wilson; Situmorang, Aston L. (Jurnal Ilmiah Core IT, 2022-04)

  Tujuan penelitian ini adalah untuk menghasilkan laporan keuangan fiskal PT. ABC yang didasari peraturan perpajakan yang berlaku dan memperoleh jumlah pajak penghasilan badan perusahaan dengan melakukan rekonsiliasi laporan ...

• Kepemilikan Institusional dan Transparansi Informasi terhadap Penghindaran Pajak: Sebelum, Saat, dan Setelah Tax Amnesty 

  Razali; Ferawati (Jurnal Ekonomi Perjuangan (JUMPER), 2019-12)

  This study aims to analyze the effect of institutional ownership and transparency of information on tax avoidance before, during, and after tax amnesty. This study uses secondary data obtained from the company's financial ...

• Pengaruh Non-Performing Loan, Loan to Deposit Ratio, dan Dana Pihak Ketiga terhadap Profitabilitas pada Perusahaan Perbankan yang terdaftar Di Bursa Efek Indonesia (2015-2019) 

  Ferawati (Jurnal Ilmiah Maksitek, 2020-12)

  The purpose of this study is to analyze the influence of Non Performing Loans, Loan to Deposit Ratios and Third Party Funds on profitability in banking companies listed on the Indonesia Stock Exchange for the period ...

• Pengaruh Financial Distress terhadap Tax Avoidance (Studi Kasus Perusahaan Mining yang Terdaftar di Bursa Efek Indonesia) 

  Ferawati; Bimantoro, M. Rizqi Khairi (Jurnal Riset Akuntansi Multiparadigma, 2022-12)

  Penelitian ini bertujuan untuk menganalisis pengaruh variabel financial distress terhadap tax avoidance pada perusahaan mining yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini ...

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