Claim Missing Document
Check
Articles

Found 37 Documents
Search

PENGARUH PAJAK DAERAH DAN RETRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI SUMATERA UTARA Puja Rizqy Ramadhan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2455

Abstract

This study is objected to find out and analyze the effect of local taxes on districts/cities regional revenue in North Sumatra; to find out and analyze the effect of regional retribution on districts/cities regional revenue in North Sumatra; and to find out and analyze the effect of regional taxes and regional retribution simultaneously on regional revenues in districts/cities in North Sumatra. The population in this study is audited financial statements in all districts/cities government in North Sumatra, which 33 districts/cities in the period 2016, 2017 and 2018. The samples were selected using the census method. Data is processed using multiple linear regression statistical test methods. The results of this study proved the local taxes affect the district/cities regional revenue in North Sumatra. Therefore, the regional retribution and regional have a simultaneous effect on on regional revenues in districts/cities regional revenue North Sumatera.
Dehumanization of Village Financial Management: Erich Fromm's Perspective Accounting Reconstruction Puja Rizqy Ramadhan; Fitri Yani Panggabean; Nia Pratiwi Lubis
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 5 (2023): IJHESS-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i5.465

Abstract

This study aims to reconstruct village financial management using modernity vis a dehumanization perspective. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The research paradigm uses the paradigm of criticism with data collection procedures, data presentation, data reduction and conclusion/verification. The results showed that the modernization and digitization of financial management in Klambir V Kebun Village had an impact on social relations in the community, which became less harmonious. For this reason, it is necessary to carry out an accounting reconstruction based on modernity vis a vis dehumanizaton perspective that is relevant to be carried out in Klambir V Kebun Village
THE EFFECT OF CAPITAL STRUCTURE ON SHARE PRICE ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON INDONESIA SHARE EXCHANGE Puja Rizqy Ramadhan; Oktarini Khamilah Siregar; Suci Pratiwi
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 1 No. 2 (2020): October 2020
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.273 KB) | DOI: 10.53695/injects.v1i1.56

Abstract

Share prices are prices that occur in the share market at a certain time determined by market participants and determined by the demand and supply concerned in the capital market. Share price is one indicator of a company's success because high share prices will provide benefits, namely capital gains and the company's growth prospects can also be seen from the movement of share prices so that investors in general will be more interested in investing their capital in companies that provide them with profits. Several factors affect share prices, namely capital structure and company size.The purpose of this study was to determine whether capital structure affects share prices on Property and Real Estate Companies listed on the Indonesia Share Exchange. The sample in this study was using puposive sampling with a total sample of 10 Property and Real Estate Companies listed on the Indonesia Share Exchange and data from 2014 - 2017. The results of this study indicate that the capital structure partially has a negative and insignificant effect on share prices on Property and Real Estate Companies listed on the Indonesia Share Exchange
The Effect of Intellectual Intelligence and Learning Behavior on Accounting Understanding in Accounting Students of Medan State University M. Doli Indra Nasution; Anggi Pratama Nasution; Puja Rizqy Ramadhan
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 1 (2022): May 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.027 KB) | DOI: 10.53695/injects.v3i1.741

Abstract

This research is based on determine or empirical testing of intellectual intelligence and learning behavior towards the understanding of accounting. The method of this research is the survey method with a questionnaire by taking a sample of 83 students at the Medan State University. The method used in this study was purposive sampling. This research used data analysis method with SPSS software. The results of the study used multiple linear regression analysis showed that emotional intelligence and learning behavior had a significant effect on the understanding of accounting.
Analysis of Leverage, Cash Ratio, Net Profit Margin Towards Dividend Payout Ratio in Manufacturing Companies in the Metal Sub Sector and That Listed on the Indonesia Stock Exchange for the 2016-2020 Period Feronika Perangin-angin; Anggi Pratama Nasution; Puja Rizqy Ramadhan
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 1 (2022): May 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.768 KB) | DOI: 10.53695/injects.v3i1.771

Abstract

This study aims to find empirical evidence of Leverage, Cash Ratio and Net Profit Margin to Dividend Payout Ratio in metal and similar sub-sector manufacturing companies listed on the IDX. The period used in this study is 5 (five) years, starting from 2016-2020. The population used in this study amounted to 16 companies. The sampling technique used was purposive sampling method, and 11 companies were used as samples. The data analysis technique used is multiple linear regression analysis. The results of the study found that: partially (1) Leverage has a positive and significant effect on the Dividend Payout Ratio (2) the cash ratio has a positive and significant effect on the Dividend Payout Ratio (3) Net profit margin has no effect on the Dividend Payout Ratio.
Analisis Efektivitas Sistem Pengelolaan Keuangan Desa Dalam Mendukung Pembangunan Lokal (Studi Kasus Desa Sei Mencirim Kecamatan Sunggal Kabupaten Deli Serdang) Sri Wulan; Puja Rizqy Ramadhan
Jurnal Kewarganegaraan Vol 8 No 1 (2024): Juni 2024
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v8i1.6528

Abstract

Abstrak Tujuan penelitian ini adalah untuk mengukur efektivitas sistem pengelolaan keuangan desa dalam mendukung pembangunan lokal. Penelitian ini menggunakan metode deskriptif kuantitatif. Jenis data yang digunakan adalah data primer dan data sekunder. Pengolahan data menggunakan metode deskriptif dan effectiveness ratio untuk membandingkan keluaran dan hasil yang dicapai. Hasil penelitian menujukkan efektivitas sistem pengelolaan keuangan desa dalam mendukung pembangunan lokal di Desa Sei Mencirim, Kec. Sunggal, Kab. Deli Serdang, dimana dalam proses pengelolaan keuangan desa meliputi tiga tahapan yaitu tahap perencanaan, pelaksanaan, dan pertanggungjawaban sudah efektif karena dipengaruhi oleh bagaimana pemerintah desa mengatur pendapatan untuk memenuhi kebutuhan masyarakat dan memberikan pelayanan yang dapat dirasakan dengan baik oleh masyarakat. Kata Kunci: Efektivitas, Keuangan Desa, Pembangunan Abstract The purpose of this study is to measure the effectiveness of the village financial management system in supporting local development. This study uses a quantitative descriptive method. The types of data used are primary data and secondary data. Data processing uses descriptive methods and effectiveness ratio to compare outputs and results achieved. The results of the study show the effectiveness of the village financial management system in supporting local development in Sei Mencirim Village, Sunggal District, Deli Serdang Regency, where the village financial management process includes three stages, namely the planning, implementation, and accountability stages, which are effective because they are influenced by how the village government regulates revenue to meet the needs of the community and provide services that can be well felt by the community Keywords: Effectiveness, Village Finance, Development
ANALYSIS OF INFLUENCE OF HR, INCENTIVES AND SUPPORTING FACILITIES ACCRUAL BASED SAP IMPLEMENTATION OF THE GOVERNMENT NORTH SUMATERA PROVINCE Ramadhan, Puja Rizqy
Accounting and Business Journal Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v1i1.949

Abstract

This study aims to analyze the effect of HR, Incentives and Supporting Facilities on accrual-based SAP implementation in the Provincial Government of North Sumatra. The type of research used is associative research / relationships. The population in this study amounted to 34 Regional Work Units in the Government of North Sumatra Province and the research sample numbered 102 which included the Financial Administration Officer, the Treasurer of Expenditure, and the Finance Staff. The data source of this research is primary data using a research instrument in the form of a questionnaire. The data collection method used is survey research. This study uses multiple linear regression analysis for statistical analysis and the regression model has been tested beforehand in the classical assumption test. The results showed that partially testing HR had a significant positive effect on the accrual-based SAP implementation, incentives have a significant positive effect on accrual-based SAP implementation, and supporting facilities have a significant negative effect on accrual-based SAP implementation. Simultaneous testing shows that HR, incentives, and supporting facilities significantly influence the accrual-based SAP implementation
Good Village Governance: A Framework for Simulacra and Hyperreality in Village Finance Management Ramadhan, Puja Rizqy; Suwarno; Pratiwi, Shella
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.955

Abstract

This study aims to review the concept of good village governance based on Jean Baudrillard's perspective on the concept of simulacra and hyperreality. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The study consists of data collection procedures, data presentation, data reduction and drawing conclusions. The results of the study indicate that the concept of Good Village Governance has the potential to lead society to a state of hyperreality, where real and apparent reality are difficult to distinguish. This situation also causes information to be more easily manipulated, something that village officials must be aware of in their role in managing finances. At a time when globalization and the impact of modernity are unavoidable, it is time for village officials to strengthen the elements of professional ethics, moral culture, spirituality, so as to be able to create professional village officials who are also able to become role models in the midst of society.
An Approach to Effective Village Finance Management through the Use of Simulacra and Hyperreality Puja Rizqy Ramadhan; Suwarno; Shella Pratiwi
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 3 No. 2 (2024): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v3i2.428

Abstract

The purpose of this research is to examine Jean Baudrillard's views on simulacra and hyperreality in light of the idea of effective village governance. Primary data for this study came from interviews and observations of informants. This study employed a qualitative methodology. Data reduction, data presentation, and data gathering processes make up the study. Findings suggest that Good Village Governance might push people and communities into a hyperrealistic condition where the line between reality and perception blurs. Additionally, this arrangement makes information more susceptible to manipulation, which is something that village authorities, who are responsible for overseeing the money, should be cognizant of. It is imperative that village officials, in this age of inevitable modernity and globalization, fortify the components of professional ethics, moral culture, and spirituality in order to produce officials who are not only competent but also able to serve as positive examples to the rest of society.
Financial Performance Analysis of Regional Original Income, General Allocation Funds and Special Allocation Funds Based on The Ratio of Independence, Effectiveness, and Efficiency in Districts/Cities The Province of North Sumatra Fahrum Nisa; Puja Rizqy Ramadhan; Dito Aditia Darma
International Journal of Society and Law Vol. 2 No. 1 (2024): April 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i1.97

Abstract

This research was conducted for the following purposes: (1) To determine and analyze the financial performance of district/city regional governments in North Sumatra Province. (2) To determine and analyze the impact of the General Allocation Fund on the financial performance of district/city regional governments in North Sumatra Province. (3) To identify and analyze the impact of Special Allocation Funds on the financial performance of district/city governments in North Sumatra. This research uses secondary data in the form of data on the realization of the North Sumatra Province Regency/City APBD for the 2022-2023 period. This research uses descriptive research using analysis of independence ratios, effectiveness ratios, and efficiency ratios and ratios to assess the performance of districts/cities in North Sumatra Province, Sumatra. The results of this research show that, based on the analysis of these three ratios, they can influence the financial performance of district/city governments in North Sumatra.