Articles
<![CDATA[The Influence of Auditor Reputation, Company Size, Profitability and Auditor Turnover on Audit Delay in Banking Companies Listed On the IDX, 2019 - 2021) ]]>
<![CDATA[Nainggolan, Benny Rojeston Marnaek]]>;
<![CDATA[Lawrence, Kellyvani]]>;
<![CDATA[Fennyenti, Fennyenti]]>;
<![CDATA[Setio, Klara]]>;
<![CDATA[Situmorang, Dokman Marulitua]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 4 (2023): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v6i4.7792
<![CDATA[Banking is everything that concerns the Bank, including institutions, business activities as well as methods and processes for carrying out business activities. This research aims to determine and describe the influence of auditor reputation, company size, profitability and auditor turnover on audit delays in banking companies registered on BEI in 2019 - 2021). The method implemented in the research is quantitative through purposive sampling, in the form of 29 banking companies listed on the Indonesia Stock Exchange in 2019-2021. Auditor Reputation, Company Size, Profitability and Auditor Changes have no effect on Audit Delay in banking companies listed on the IDX in 2019 - 2021.]]>
<![CDATA[ANALISIS SITUASI PENGELOLAAN PIUTANG USAHA PADA PERUSAHAAN INDUSTRI ]]>
<![CDATA[Situmorang, Dokman Marulitua]]>
<![CDATA[ JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 13, No 1 (2024): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura ]]>
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DOI: 10.26418/jaakfe.v13i1.81586
<![CDATA[Tujuan dari penelitian untuk mendapatkan lebih banyak informasi tentang cara mengelola piutang perusahaan. untuk mengetahui bagaimana pencatatan, penyajian, dan pengungkapan piutang bisnis PT Ultrajaya Milk Industry Milk Tbk. Metode penelitian menggunakan studi literatur dengan analisis dekskriptif. Hasil penelitian adalah Perusahaan menggunakan Pernyataan Standar Akuntansi Keuangan Nomor yang berlaku untuk mencatat, menyediakan, mengukur, dan melaporkan. Oleh karena itu, penyajian piutang perusahaan sudah sah dan sah. Selain itu, bisnis besar yang memiliki produk dominan seperti PT Ultrajaya Milk Industry Tbk mungkin tidak dapat melunasi piutang usaha mereka. Jumlah piutang usaha yang diberikan berkorelasi positif dengan risiko tidak kembalinya. Akibatnya, PT Ultrajaya Milk Industry Tbk mencatat penyisihan piutang tak tertagih untuk mencegah kehilangan pemasukan kas yang diterima. PT Ultrajaya Milk Industry Tbk menghilangkan piutang tak tertagih dengan metode penyisihan dan mencatat jumlah penyisihan piutang usaha dengan menggunakan umur piutang usaha. Perusahaan percaya bahwa penyisihan piutang usaha akan memungkinkan perusahaan untuk menutupi piutang yang belum dibayar dan mempertahankan tingkat pemasukan kas yang stabil.]]>
<![CDATA[Exploring Research Trends in Ecotourism in Indonesia: A Bibliometric Analysis ]]>
<![CDATA[Salouw, Elvis]]>;
<![CDATA[Pakniany, Yamres]]>;
<![CDATA[Nugroho, Truli]]>;
<![CDATA[Adinugroho, Suryo]]>;
<![CDATA[Situmorang, Dokman Marulitua]]>;
<![CDATA[Dahoklory, Junengsi Carli]]>
<![CDATA[ Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Vol 12 No 1 (2024): June ]]>
Publisher : <![CDATA[Program Studi Ilmu Perpustakaan UIN Alauddin ]]>
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DOI: 10.24252/kah.v12i1a13
<![CDATA[This study aims to examine the evolution of research, identify trends, and visualize the landscape of ecotourism research in Indonesia using bibliometric methods. A total of 472 articles were retrieved from the Scopus database accessed on February 11, 2023. These articles were analyzed using VOSviewer and Microsoft Excel to map research trends and identify influential articles. The analysis reveals a significant increase in research on ecotourism in Indonesia over the past decade. Notably, several influential articles, including those featuring popular case studies within the Indonesian ecotourism context, were successfully identified. This study addresses a gap in the literature by providing insights into the trends and research opportunities in ecotourism in Indonesia. The findings are expected to be valuable for stakeholders, researchers, and practitioners in the tourism sector, particularly those involved in ecotourism development.]]>
<![CDATA[Mengukur Kondisi Kesehatan Keuangan melalui Analisis Rasio Keuangan Perusahaan PT Waskita Karya (Persero) Tbk ]]>
<![CDATA[Situmorang, Dokman Marulitua]]>
<![CDATA[ JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol. 13 No. 1 (2024): Vol XIII No 1 (Mei) 2024 ]]>
Publisher : <![CDATA[Universitas Kristen Wira Wacana Sumba ]]>
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DOI: 10.58300/transformatif.v13i1.753
<![CDATA[According to Kepmen BUMN No.: KEP-100/MBU/2002 concerning the assessment of the level of financial health of the BOMN, the research entitled “Analysis of the health level of the POMN based on the financial aspects of P.T. Waskita Karya (Persero) Tbk in the year 2018-2022†aims to determine the financial health using the calculation of eight ratio indicators on the limited association of the WSKT (persero) tbk of 2018-2022. The method of this research is to use narrative descriptive methods in the form of case studies using a quantitative approach. The object of the study is the Financial Report of the WSKT Limited Associations (Persero) Tbk for the year 2018-2022. The results of the research indicate that the health status of the BUMN in the TBK from 2018 to 2022 is 80, 57, 25, 46 and 49. In 2018, PT Waskita Karya (Persero) Tbk obtained category A using Healthy Predicate. In 2019, obtaining category BBB using Less Healthy predicate. However, in 2020 obtains category CCC using Non-Healthy category and in 2021 to 2022 obtain the category BB using Lesser Healthypredicates. A limited company is required to raise its financial health so that it can get a healthy AAA rating by increasing its financial performance.]]>
<![CDATA[ANALISIS PENERAPAN PERHITUNGAN DAN PELAPORAN BEBAN PAJAK PENGHASILANPASAL 21 PADA KARYAWAN TETAP PT MOPOLI RAYA MEDAN ]]>
<![CDATA[Djong, Alexander Mario Retto]]>;
<![CDATA[Situmorang, Dokman Marulitua]]>;
<![CDATA[Indria, Dwihanna Santri]]>
<![CDATA[ Journal Accounting International Mount Hope Vol. 1 No. 4 (2023) ]]>
Publisher : <![CDATA[Journal Accounting International Mount Hope ]]>
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DOI: 10.61696/jaimo.v1i3.160
<![CDATA[The purpose of this research is to find out the contitions of payment and income tax reporting to the permanent employees of PT Mopoli Raya Medan. Descriptive research approaches, and data sources obtained from primary and secondary methods. The results of the research concluded that the company is a legally resgistered taxpayer with proof of payment of PPH 21. The Company has a monthly and annual obligation ini making payments and tax reporting. All proved by the existence of transactions and proofs of payment and deposit and PPH 21 reporting carried out by the company. So it’s easier fot the company to get incentives from the government]]>
<![CDATA[ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PT. AGRIFOOD PUTRA SURYA ]]>
<![CDATA[Situmorang, Dokman Marulitua]]>;
<![CDATA[Herawati, Mira]]>;
<![CDATA[Djong, Alexander Mario Retto]]>
<![CDATA[ Journal Accounting International Mount Hope Vol. 1 No. 4 (2023) ]]>
Publisher : <![CDATA[Journal Accounting International Mount Hope ]]>
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DOI: 10.61696/jaimo.v1i3.161
<![CDATA[This study analyzes financial ratios to predict the bankruptcy level of PT Agrifood Putra Suryafrom 2018 to 2022 and the accuracy of the Altman Z-score method in calculating bankruptcypredictions for company purposes. The research uses primary data in the form of companyfinancial reports from 2018 to 2022 which were obtained directly from PT Agrifood Putra Surya.The type of assessment used is descriptive using quantitative methods to calculate financialratios. Altman Z-score analysis in 2018-2020 PT Agrifood Putra Surya is in the gray area,indicating the company is in a vulnerable position. The company continues to suffer losses dueto weak sales and the Covid-19 pandemic. In circumstances like this, companies face financialproblems that need to be managed well. Meanwhile, in 2021 and 2022, PT. Agrifood Putra Suryais starting to rise and is in a safe area with a high Z-score of 5.48 for 2021. PT Agrifood PutraSurya is still surviving and starting to rise in this dynamic situation.]]>
<![CDATA[DAMPAK PANDEMI COVID- 19 TERHADAP PENERIMAAN PAJAK DI INDONESIA ]]>
<![CDATA[Situmorang, Dokman Marulitua]]>;
<![CDATA[Wahyudi, Wahyudi]]>
<![CDATA[ Journal Accounting International Mount Hope Vol. 1 No. 4 (2023) ]]>
Publisher : <![CDATA[Journal Accounting International Mount Hope ]]>
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DOI: 10.61696/jaimo.v1i3.162
<![CDATA[Based on these problems, the research is intended to analyze the relationship between. TheCovid-19 pandemic caused a decline in tax revenues in Indonesia which also caused economicgrowth to decline. The data collection technique used is quantitative data collection in the form oftax revenues in Indonesia for 2018 - 2020 obtained from the Information System within theDirectorate General of Taxes. Data collection for that year was based on the consideration thatthe periods before and during the Covid-19 pandemic had to be compared to obtain researchconclusions. Based on the data obtained, it is then analyzed to link the facts with variousapplicable regulations so that we can get an idea of the influence of the Covid-19 pandemic ontax revenues in Indonesia. The research results show that the Covid-19 pandemic in Indonesiahas had a significant effect on tax revenues. The government has taken various measures tominimize the decline in tax revenues, which of course cannot be avoided. As is known, taxrevenues will be managed to fund the handling of Covid-19 in Indonesia, so we should help withthe government's steps in the easiest way to do this, namely by purchasing goods from MSMEbusiness actors so that the economy in Indonesia can improve.]]>
<![CDATA[ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEINGINAN WAJIB PAJAK DALAM MENGGUNAKAN E-FILING DI KOTA BATAM ]]>
<![CDATA[Situmorang, Dokman Marulitua]]>;
<![CDATA[Rahmawati, Yuli]]>
<![CDATA[ Journal Accounting International Mount Hope Vol. 1 No. 4 (2023) ]]>
Publisher : <![CDATA[Journal Accounting International Mount Hope ]]>
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DOI: 10.61696/jaimo.v1i3.163
<![CDATA[The research objective is whether there is an impact of perceived usefulness ontaxpayers' interest in using e-filing? Is there an impact of perceived convenience ontaxpayers' interest in using e-filing? Is there an impact of information technologyreadiness on taxpayers' interest in using e-filing? The method used is to compare thenumber of taxpayers in 2019 and 2020. The population in this study is all individualtaxpayers in Batam City. The sample was determined randomly from various taxpayerrespondents who had used the e-filing system. The results of this study show thatPerception of Usefulness, Perception of Ease, and Readiness of Information Technologyinfluence Taxpayers' Interest in Using the e-filing system]]>
<![CDATA[MANAJEMEN PENGENDALIAN TRANSAKSI PENGELUARAN PADA KPP MALANG SELATAN ]]>
<![CDATA[Wulandari, Siska Devi]]>;
<![CDATA[Situmorang, Dokman Marulitua]]>
<![CDATA[ Mount Hope Management International Journal Vol. 1 No. 3 (2023) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Kristen Bukit Pengharapan ]]>
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DOI: 10.61696/momil.v1i3.169
<![CDATA[Cash disbursements are transactions that result in a reduction in cash balances in the State Revenue and Expenditure Budget either in cash through Stock Money or from state cash accounts originating from expenditures, purchases of capital goods, transfer expenditures via government credit cards or other expenditures . Internal control is a process implemented or influenced by stakeholders designed to provide adequate assurance regarding the achievement of organizational goals. Therefore, it is necessary to know the controls that have been carried out in cash disbursement transactions so that we can determine whether cash disbursement transactions have been carried out properly so as to achieve organizational goals. It is hoped that this article will provide knowledge about Government Accounting, especially cash disbursement transactions.]]>
<![CDATA[DIGITAL MARKETING UNTUK MENINGKATKAN PENJUALAN DAN MEMPERTAHANKAN USAHA ]]>
<![CDATA[Indradewi]]>;
<![CDATA[Situmorang, Dokman Marulitua]]>
<![CDATA[ Mount Hope Management International Journal Vol. 1 No. 3 (2023) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Kristen Bukit Pengharapan ]]>
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DOI: 10.61696/momil.v1i3.170
<![CDATA[The Covid-19 pandemic has an impact on the continuity of a business's sales system. The sales system which was initially carried out with direct sales between sellers and buyers is starting to shift to the online realm. Budding entrepreneurs use online food delivery services as an initial strategy to continue operating during the pandemic. This research aims to find out how effective the use of online food delivery services is in Denpasar City, especially at Kedai Sosis Peguyangan. It is hoped that this research will provide an overview to novice business people regarding technological developments, in this case online food delivery services, as an effort to understand changes in consumer behavior in meeting food needs. The owner of the Peguyangan Sosis Shop was the subject of this research. Grab-Food and Go-Food online food delivery services are the choice of the owner of Kedai Sosis Peguyangan as a partner in operating his business. This research uses descriptive qualitative research methods with data collection techniques carried out by observation and in-depth interviews. This research shows that using online food delivery services in running a business, especially during the Covid-19 pandemic, has a positive impact on increasing sales profits and product diversification.]]>
