No	JUDUL	PENULIS
1	ANALISIS PENGARUH KUALITAS PELAYANAN DAN FASILITAS LINGKUNGAN TERHADAP KEPUASAN PENYEWA PADA PT. PLAZA NUSANTARA REALTY (Studi Kasus Mall Plaza Indonesia) Abstract: The author's goal is to conduct research to determine the effect of service quality on tenant satisfaction at Plaza Indonesia mall, to determine the effect of environmental facilities on tenant satisfaction at shopping centers or Plaza Indonesia malls. The sampling technique used is non-probability sampling. Non-probability sampling is defined as a sampling technique in which the researcher selects a sample based on the researcher's subjective judgment rather than random selection. The number of samples used in this study were 50 respondents as tenant employees or tenants at Mall Plaza Indonesia. The results of this study were collected through questionnaires which were processed and analyzed using multiple linear regression. Then to test the quality of the data used is the validity test and reliability test. To test the hypothesis in this study. Researchers used the t test and F test and carried out a determination test. After conducting the analysis the authors draw the following conclusions: 1) Based on multiple linear regression calculations it is known that environmental facilities have an influence on tenant satisfaction 2) From the t-test results there is a significant and significant influence between the variables of environmental facilities and tenant satisfaction 3) From the test results F and the results of the Coefficient of Determination test show that there is a positive influence between service quality and environmental facilities which together on tenant satisfaction. Keywords: Service Quality, Environmental Facilities and Tenant Satisfaction. PDF: https://ejournal.stiemp.ac.id/mp/article/view/268/127	Boby Kristian Lase [1], Rakhmat [2], Murdan Sianturi [3]
2	Pengaruh Return On Asset dan Debt To Asset Ratio Terhadap Audit Delay Abstract: The aim of this research is to determine the effect of return on assets and debt to asset ratio on audit delay in food and beverage sub-sector companies listed on the IDX for the 2020-2022 period. This research uses secondary data which can be accessed via the Indonesia Stock Exchange website (www.idx.co.id) in the form of financial reports and company annual reports. The data analysis techniques used are the classic assumption test, t test, F test and multiple regression analysis using Eviews software. The research results show that first, ROA has a significant effect on audit delay. This is indicated by the value of tcount < ttable (-1.8166 > 1.671) with a prob value of 0.0473 < 0.05. Second, DAR has no significant effect on audit delay. This is indicated by the value of tcount > ttable (0.5227 < 1.671) with a prob value of 0.6031 > 0.05. Third, ROA and DAR simultaneously have a significant effect on audit delay. This is indicated by the value of Fcount > Ftable (3.7503 > 3.150) and a significance value of 0.02 < 0.05. Keywords: Return On Aset, Debt to Aset Ratio and Audit Dela PDF: https://ejournal.stiemp.ac.id/mp/article/view/262/122	Murdan Sianturi [1]; Revika Verawati Simbolon [2]
3	Analisis Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Karyawan pada Gojek Tokopedia (GoTo) Logistics Abstract: Employee performance in an organization or company is the answer to the success or failure of the organizational goals that have been set. Bosses often don't pay attention to their employees' performance, unless things are really bad or things are going wrong. Too often managers or superiors do not know how bad the performance of employees who have fallen has caused the company or organization to face a serious crisis. Performance is a condition that must be known and confirmed to certain parties to determine the level of achievement of a company's results related to the vision carried out by a company and to know the positive and negative impacts of operational policies. The purpose of this study was to find out whether Leadership Style and Work Environment Affect Employee Performance at Gojek Tokopedia (GoTo) Logistics. And this research also aims to analyze the factors that have the most dominant influence on employee performance in the company. The population used in this research are employees who work at Gojek Tokopedia (GoTo) Logistics. The sample in this study was 50 employees who worked at Gojek Tokopedia (GoTo) Logistics. Data collection techniques use primary data and questionnaires. The data analysis method used is in the form of validity and reliability tests, classical assumption tests, multiple linear regression analysis, T-test and F-test and the coefficient of determination (R2). From the results of the analysis, the indicators in this research are valid and the variables are valid. The results of the T (Partial) test can be seen that the significant value of the leadership style variable (X1) is 0.000 <0.05 and the t count value is 13.237 > T table 1.705. Work environment variable (X2) is 0.071 > 0.05 T count 1.845 > T table. And the F Test Results (Simultaneous) produced an F hit of 145.444 with a sig value of 0.000 < 0.05. This value explains that the calculated F value > F table is 145.444 > 3.183 so it can be concluded that this proves that there is a simultaneous effect. And the most dominant factor influencing employee performance is the Leadership Style variable. This can be seen from the results of multiple linear regression analysis. Keywords: Key words: leadership style, work environment, employee performance. PDF: https://ejournal.stiemp.ac.id/mp/article/view/290/144	Nur Yuliga Narya [1], Sri Waluya [2], Murdan Sianturi [3]
4	Analisis Penyusutan Aktiva Tetap Dengan Metode Garis Lurus Terhadap Laba Pada PT Bakti Pertiwi Nusantara Abstract: In general, the purpose of establishing a company is to obtain a very optimal profit on the investment that has been invested and to be able to maintain business continuity in the long term.Accounting is a process of recording, classifying and summarizing financial transactions that are arranged systematically and chronologically and are presented in the form of financial reports that are useful for related parties for decision making. Assets are economic resources acquired and controlled by a company as a result of past transactions, one of which is fixed assets used by the company in the company's operational activities in producing products. The depreciation method is a method used to allocate the cost of fixed assets to an expense. The main variables that must be considered in this allocation include: the cost of fixed assets. Residual value (salvage value) and estimated useful life (estimated useful period)The research method uses descriptive quantitative methods, all the data were examined from companies as a result of interviews and documentation, so researchers analyzed research from financial reports such as balance sheets and income statements.The results and discussion contain the results of the analysis of the researchers who have been analyzed, calculating a company's assets using the straight-line method which affects a company's profit and seeing how far the company uses the depreciation method whether it is in accordance with SAK provisions or notAs for the conclusions and suggestions, the author concludes that the results of this study can be concluded that the company uses the straight-line depreciation method, that the company from the percentage of ages with groupings is not in accordance with SAK, therefore it must be checked against the depreciation method applied by the company so that it can comply with Financial Accounting Standards The method of depreciation of fixed assets has an effect on company profits, which proves that for depreciation determined by the company with that determined by the SAK, it has a far comparison in profit and loss at the corporate rate, resulting in a net profit of Rp. 15,061,177,215 and for SAK rates of Rp. 15,314,152,304, if the company wants to make a profit, the company in calculating depreciation must apply a rate that is in accordance with SAK so that errors do not occur again Keywords: Fixed Assets, Depreciation, Company Profits PDF: https://ejournal.stiemp.ac.id/mp/article/view/291/145	Phijar Ramadhan[1], Bambang Santoso[2], Murdan Sianturi[3]
5	Analisis Perhitungan Pajak Pertambahan Nilai dan Pajak Penghasilan Pasal 22 Terhadap Pajak Terutang Pada PT. Sumber Mitra Ramothy Abstract: This research was conducted at PT. Sumber Mitra Ramothhy whose address is Ruko Cibubur Indah Blok F No. 12, Jl. Shooting Range, East Jakarta. This study aims to find out how the calculation of Value Added Tax (VAT) and Article 22 Income Tax, is it in accordance with the Laws and Tax Regulations and their effect on the Tax Payable at PT. Sumber Mitra Ramothy. The research method used in this study is a quantitative and descriptive analysis method. The results of the analysis show that it is known that the total purchases of goods during 2021 amounted to Rp 6,959,853,782 and the total sales of goods during 2021 amounted to Rp 14,241,522,200. From the calculations that have been done by the author, the amount of VAT payable is Rp 661,969,891 and the amount of Income Tax Article 22 is Rp 108,127,705. The calculation and collection of VAT and Article 22 Income Tax by the company are in accordance with the Laws and Tax Regulations. However, there are still errors in recording the calculation of VAT payable. There are overpayments on Output VAT due to data recording errors that should not be recorded in July amounting to Rp. 1,049,990 and in October amounting to Rp. 23,994, there are also overpayments due to unrecorded sales returns of Rp. 5,078,821 and underpayments due to not recorded at Rp 24,003 in November, so it has a direct effect on the tax payable. Keywords: Value Added Tax (VAT), Article 22 Income Tax, Tax Payable Submitted: January 02, 2023 Revised : February 15, 2023 Accepted : March 10, 2023 Keywords: Value Added Tax (VAT), Article 22 Income Tax, Tax Payable PDF: https://ejournal.stiemp.ac.id/mp/article/view/225	Murdan Sianturi, S.Kom, M.Kom (1) Vika Alviyani 2019103003 (2)
6	Analisis Koreksi Fiskal Atas Pendapatan dan Biaya Dalam Menentukan Pajak Penghasilan Badan Terutang Pada CV Dirgantara Jaya Abstract: The object of this research is CV Dirgantara Jaya. The purpose of this study was to determine the magnitude of the fiscal correction on income to the corporate income tax payable on CV Dirgantara Jaya, determines the amount of fiscal correction on expenses for the corporate income tax payable to CV Dirgantara Jaya, and determine the magnitude of the fiscal correction on income and expenses for the corporate income tax payable to CV Dirgantara Jaya. The type of research data used in this study is quantitative research which is expressed in the form of numbers, values or amounts in the form of financial statements, namely the balance sheet and income statement for 2021 and 2022 on CV Dirgantara Jaya, the source of data used in this study is secondary data, in this study researchers took the form of financial reports taken directly from the company. As for the population in this study is the financial statements (commercial) CV Dirgantara Jaya. And the samples in this study are the financial reports (profit and loss and balance sheet), components of costs and income for 2021 and 2022 on CV Dirgantara Jaya. In this study the authors also used data collection methods by way of library research and field research. The author's data analysis method uses quantitative analysis and descriptive analysis. The results of this study concluded that there are differences between corporate income tax payable by company and the researcher's analysis. The amount of corporate income tax owed by a company can be determined by reconciling commercial profit and loss to a taxable income statement. After carrying out a fiscal reconciliation, the author obtains a fiscal correction on income against corporate income tax payable in 2021 of IDR 169,328,000 and a fiscal correction on income against corporate income tax payable in 2022 of IDR 150,870,431. There is a fiscal correction of costs for corporate income tax payable in 2021 of IDR 10,790,500 and a fiscal correction for costs for corporate income tax payable for 2022 of IDR 17,615,750. Then the total fiscal correction on income and expenses for the corporate income tax payable in 2021 is IDR 180,118,500 and the fiscal correction for income and expenses for the corporate income tax payable for 2022 is IDR 168,486,181. Keywords: Fiscal Correction of Income and Costs, Corporate Income Tax Payable PDF: https://ejournal.stiemp.ac.id/mp/article/view/223/86	Murdan Sianturi [1] Anisa Hildayanti [2]
7	Analisis Pengaruh Kualitas Produk dan Strategi Promosi Terhadap Keputusan Pembelian Produk Wardah di Beauty House Abstract: This study aims to determine whether product quality and promotional strategies have an influence on purchasing decisions for wardah products at Beauty House. This study uses data collection methods, namely field research using statement data (questionnaires). The sample method used is the slovin method, totaling 66 respondents to consumers of Wardah Beauty House products. Data analysis using multiple linear analysis method, coefficient of determination analysis, t test, f test using SPSS version 20. The results showed that there was a positive and significant influence on purchasing decisions for wardah products at Beauty House. The results of multiple linear regression analysis obtained that the regression equation Y = 0.748 + 0.455X1 + 0.544X2 it shows the regression coefficient of the product quality variable (X1) is 0.748. This means that if the quality of the product increases by one unit, it will have an influence on purchasing decisions of 0.455. For the promotional strategy variable (X2) of 0.544. This means that if the promotional strategy has increased by one unit, it will have an influence on purchasing decisions of 0.544. From the results of the two coefficients, the independent variable that has the most dominant influence on the dependent variable is the promotional strategy variable (X2) with a value of 0.544. Based on the test results the coefficient of determination (R^2) = 53.2%. The results show that purchasing decisions are influenced by product quality and promotion strategies by 53.2% and the rest is influenced by other factors not examined. The results of the partial test (t test) show that the results of the value of product quality (X1) on purchasing decisions (Y) show t counted 3.766 > t table 1.998 then product quality has an influence on purchasing decisions. The results of testing the promotional strategy variable (X2) on purchasing decisions (Y) show t count 3.746 > t table 1.998, then the promotion strategy has no effect and is significant on purchasing decisions. The overall test results (f test), calculated f (35,744 > 3.14), then the product quality and promotion strategy together have a positive and significant influence on purchasing decisions. Keywords: Promotion strategy, product quality, purchasing decisions PDF: https://ejournal.stiemp.ac.id/mp/article/view/193/58	Reni Yesi [1], Murdan Sianturi [2]
8	A System Dynamics of Indonesia Low Carbon Energy Resilience Model Abstract: Energy plays an important role shaping civilization as a major input from various sectors of life. For Indonesia, the management and utilization of energy will determine the likely existence as a nation forward in the future. This research used a quantitative methodology which is the chosen method is system dynamic simulation. The system dynamic model is the shape and energy utilization in Indonesia in order to achieve a degree of energy security with complex variables covering economic, social and environmental as well. The model simulation investigates the implications the use of fuel to the economy and how to find a model of low-carbon energy sustainability in the energy mix policy in Indonesia. The model explores the relationship between population, fuel consumption, fuel production, fuel import, and emissions resulting from the use of fuel. This model will be used as the basis for the simulation scenario of Business As Usual (Base case) so that the visible trend of each variable and how interventions should be done. The interventions that are chosen namely structural intervention where included gas and geothermal as the additional energy resources. Then, Hypothesis that would be tested in this research is the reduction of CO2 emission and fossil fuel import as the feedback of energy mix policy. The result shows that mix energy policy is able to reduce the CO2 emission at least 9% in average along the simulation period. In other hand the import of fossil fuel import can be reduced averagely up to 27%. Therefore, the mix energy policy is strongly feasible to be implemented and developed in the future. Keywords: System dynamics, low carbon, energy resilience, simulation model, mix energy PDF: https://ejournal.stiemp.ac.id/mp/article/view/17	Andi Muhammad Sadli
9	Analisis Laporan Keuangan Komersial dan Laporan Keuangan Fiskal Terhadap Pajak Badan Pada CV Setia Kawan Abadi Abstract: The author aims to whether the variables of commercial financial statements and fiscal financial statements against corporate tax on CV Setia Kawan Abadi. This type of research uses positivistic data collection methods (concrete data), research data in the form of numbers that will be measured using financial statements. Data analysis methods Quantitative Analysis and descriptive analysis. As one of the potential state revenues, taxes are a top priority that can dominate state revenues. Every corporate taxpayer is obliged to prepare financial reports regularly and follow the applicable bookkeeping principles, namely financial reports based on Financial Accounting Standards known as commercial financial reports. However, the company also reports financial statements for taxes with reference to tax regulations. From the existing data, CV Setia Kawan Abadi experienced a profit for the 2019 period of Rp. 2,496,923,702 and for the 2020 period of Rp. 3,227,524,195, but this data is only based on existing financial reports without reconciliation. Reconciliation of Accounting and Tax Regulations can be explained by the difference in commercial profit and loss and fiscal profit and loss corrected positively in 2019, namely Income Tax Article 21 of Rp. 40,000,000, Employee Recreation of Rp. 26,000,000, Delivery Expenses of Rp. 141,049,272, Telephone Expenses of Rp. 75,388,404, a contribution of Rp. 5,560,000, dividends of Rp. 45,000,000 and for 2020, namely Income Tax Article 21 of Rp. 100,000,000, Employee Recreation of Rp. 23,000,000, Delivery Expenses of Rp.27,253,000, Telephone Expenses of Rp. 17,986,425, a contribution of Rp. 2,400,000, Dividend of Rp. 15,000,000. After the commercial financial statements are corrected, the fiscal financial statements. Then it can be known as Taxable Income. Taxable income in 2019 is delayed in September-December subject to a fine of Rp. 629,240 and in 2020 there is a delay in the same month subject to a fine of Rp. 684,400 and corporate income tax payable in 2019 profit before tax of Rp. 6,000,0000 after being multiplied by 25% by Rp.1,500,000 then calculating the tax payable for 2020 profit before tax is Rp.7,000,000 after being multiplied by 25% by Rp.1,750,000 Keywords: Commercial Financial Statements,Fiscal Financial Reports,Corporate Taxes. PDF: https://ejournal.stiemp.ac.id/mp/article/view/293/147	Fariska Ratna Putri [1], Hasan Basri [2], Murdan Sianturi [3]