Article Per Year (5 Year)
p-Index From 2020 - 2025
2.633
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Maneggio: Jurnal Ilmiah Magister Manajemen Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik International Conference of ASEAN Prespective and Policy (ICAP) SIASAT Journal Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Business Journal Bisnis Net : Jurnal Ekonomi dan Bisnis Britain International of Humanities and Social Sciences (BIoHS) Journal International Journal of Economic, Technology and Social Sciences (Injects)
Anggi Pratama Nasution
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Performance-Based Budget Implementation in Improving Local Government Performance in Datuk Bandar, Tanjung Balai Anggi Pratama Nasution
International Conference of ASEAN Prespective and Policy (ICAP) Vol 1 No 1 (2018): INTERNATIONAL CONFERENCE OF ASEAN PERSPECTIVE AND POLICY (ICAP)
Publisher : International Conference of ASEAN Prespective and Policy (ICAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.05 KB)

Abstract

Performance-Based Budgeting can be interpreted as a form of budget whose sources are linked to the results of government-level services. The budget itself is structured on a performance-oriented approach to output. The budget cycle is the period or timeframe from when the budget is drafted up to the time law passes the calculation of the budget. The budget cycle consists of several stages, preparation, ratification, implementation and evaluation reporting. This research was conducted at all offices in Datuk Bandar Subdistrict, Tanjung Balai City. The purpose of this study is to find out how the implementation of Performance Based Budget in improving the performance of local government with case studies in Datuk subdistrict Bandar Kota Tanjung Balai. Data were taken using questionnaires on those obtained from Budget Authorities and Treasurer at five urban villages and one subdistrict. This data is processed by using the descriptive-analytic method with the qualitative approach. The results of this study indicate that all performance-based budget activities that include planning, implementation, reporting and evaluation as a form of performance improvement at all agencies in Datuk Bandar, Tanjung Balai has been in accordance or running well.
Dampak Pengetahuan Pajak Dan Kualitas Pelayanan Petugas Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (STUDI KASUS : KPP PRATAMA BINJAI) Anggi Pratama Nasution
Jurnal Akuntansi Bisnis dan Publik Vol 7 No 2 (2017): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716.845 KB)

Abstract

Tujuan Penelitian ini untuk mengetahui dampak dari pengetahuan pajak dan kualitas pelayanan dari petugas pajak dalam mempengaruhi kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Kota Binjai. Populasi dalam penelitian ini adalah Wajib Pajak pada Kota Binjai yang berjumlah 63 orang Wajib Pajak dengan model jenis penelitian asosiatif kuantitatif. Hasil penelitian menunjukkan secara parsial dan simultan bahwa pengatahuan pajak dan kualitas pelayanan berdampak positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi sehingga dapat disimpulkan untuk dapat meningkatan penerimaan pajak dari orang pribadi perlu dilakukan sosialisasi kepada wajib pajak baik secara langsung maupun tidak langsung dan peningkatan dalam memberikan kualitas pelayanan kepada wajib pajak merupakan hal yang sangat penting untuk terus ditingkatan sehingga antisipasi tunggakan pajak dan target penerimaan pajak pada Kantor Pelayanan Pajak Pratama Kota Binjai dapat tercapai secara maksimal.
Analysis of the Effectiveness of Village Fund Allocation Management in Realizing Good Governance in Village Pahlawan Batubara District Anggi Pratama Nst; Ikhah Malikhah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5710

Abstract

This study aims to analyze, and assess how effective the management of village fund allocations is and to provide information about what factors can increase the effectiveness of village fund allocation management in realizing good governance in the Hero Village, Batubara Regency. The management of Village Fund Allocation is reviewed based on law number 6 of 2014. The research approach was developed using a qualitative descriptive method. This study uses primary data sources such as the Village Head, Village Secretary, and Village Treasurer and added several community leaders in the village environment. Then the data obtained and analyzed using descriptive research is done by comparison or connecting with other variables. Effectiveness of Village Fund Allocation Management which is reviewed based on law number 6 of 2014 At the Hero Village, Batubara Regency has been running Effectively because it has been able to reflect the Clarity of Goals to be achieved, Clarity of Strategy for Achievement of Goals, Process of Policy Analysis and Formulation, Appropriate Planning and Programming right. Furthermore, the Management of Village Fund Allocations in the Hero Village, Batubara Regency has been effective because it has implemented all indicators starting from Planning, Administration, Management, Reporting, and Accountability There are Factors that can Increase the Effectiveness of Village Fund Allocation Management in realizing good governance in the Hero Village Batubara Regency, namely the High Interest in Community Participation, Qualification of Village Apparatus Resources and Level of Understanding Related to Regulation and Management of Village Fund Allocation
Evaluation of the Implementation of Fixed Assets Accounting at the North Sumatra DJKN Regional Office based on PSAP No.07 about Fixed Assets Accounting Iman Harris Wijaya T.; Anggi Pratama; Oktarini Khamilah
SIASAT Vol. 7 No. 2 (2022): Siasat Journal, April
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/siasat.v7i2.116

Abstract

Fixed Assets is one of the important components in the balance sheet that plays a significant role in policy making in government institutions. Therefore, the recording and reporting of fixed assets must comply with government accounting standards. This study aims to evaluate the application of fixed asset accounting at the North Sumatra DJKN Regional Office based on PSAP No. 07 about Fixed Assets Accounting. The method used in this study is a qualitative approach with descriptive analysis that compares the suitability of the application of fixed asset accounting with government accounting standards. Data was collected through interviews and supporting report documentation. The results showed that the North Sumatra DJKN Regional Office had carried out the administration of fixed assets in accordance with PSAP No. 07 about Fixed Assets Accounting but with the finding of errors in the recording of fixed assets of Buildings that should have been transferred to other asset posts and the value of assets that have been discontinued from government operations which are still recorded even though the assets have been disposed of. The North Sumatra DJKN Regional Office is recommended to follow up on recording errors by reclassifying assets and making reports related to recording errors in the application system.
PENGELOLAAN KINERJA MANAJEMEN SUMBER DAYA MANUSIA PADA PT PLN PERSERO BINJAI M. Sultan Arif Iskandar Sitepu; Randi Andika; Anggi Pratama
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1374

Abstract

This research is entitled "Performance Management of Human Resource Management at PT PLN Persero Binjai". This study aims to find out how to improve performance management to deliver the best performance of employees, teams, and organizations. This research was conducted using a qualitative descriptive research method. The results of research that have been carried out show that Performance Management at PT PLN Persero has been running well and can be accounted for. PT. PLN Persero has also prepared efforts to improve employee performance management including: career paths, training, and performance appraisals. However, there are still obstacles and obstacles in carrying out these efforts. So that requires PT. PLN Persero work harder.Keywords: Management, Performance, Human Resources.
PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI 2016 - 2020 Willy Kumala Sari; Rahma BR Purba; Anggi Pratama Nasution
Ensiklopedia Education Review Vol 4, No 1 (2022): Volume 4 No 1 April 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v4i1.1313

Abstract

This study aims to determine whether DAR and DER have an effect on ROE simultaneously and partially on ROE in manufacturing companies in the food and beverage sector listed on the IDX. This type of research is quantitative. The population in this study amounted to 26 companies and the sample in this study amounted to 9 companies. The results of this study indicate that DAR has a positive and significant effect on ROE with a tcount of 2.298 > 2.010. DER has a positive and significant effect on ROE with a tcount value of 2, > 2,010. Nilai Fhitung value of 8.402 > F tabel 3,19 with a significant 0.001 <0.05 then Ha is accepted. This means that there is a jointly significant effect of all independent variables Debt to Asset Ratio and Debt to Equity Ratio to the dependent variable Return on Equity. R Square value of 0.244 percentage of the influence of Debt to Equity Ratio and Debt to Assets Ratio on Return on Equity the remaining 75.6 is influenced by other variables such as net profit margin, stock prices and others.Keywords: DAR, DER, ROE.
ANALISIS TAX PLANNING ATAS RESTITUSI PAJAK PERTAMBAHAN NILAI (STUDI KASUS NINDYA PRANA KSO) Rivai Arvan RZ; Anggi Pratama Nasution; Mika Debora Barus
Ensiklopedia Education Review Vol 4, No 1 (2022): Volume 4 No 1 April 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v4i1.1314

Abstract

This study aims to determine the effort of tax planning for VAT refunds to minimize correction and penalty by the Tax Auditor. The research object used was Nindya Prana KSO and the method used in this study was descriptive with a qualitative approach by visiting companies directly and conducting observations, documentation, as well as direct interviews with company staff to ask for information. From the analysis it is known that Nindya Prana KSO conducts tax planning with the Taxation Law.Keywords: VAT Restitution, Tax Planning
ANALISIS PENGARUH LIKUDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FARMASI DI BEI Elbertina Manulang; Anggi Pratama; Mika Debora BR. Barus
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1371

Abstract

This study aims to determine and analyze the effect of liquidity and profitability and on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange. This type of research is causal associative. The population of this research is pharmaceutical companies listed on the Indonesia Stock Exchange from 2011 to 2020. The sampling method is census, so the number of samples used is 30 sample data. The data analysis method used multiple linear regression. The results show that profitability has a positive and partially significant effect on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). Meanwhile, liquidity does not partially affect the value of the company, in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). profitability and liquidity simultaneously have a significant effect on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX).Keywords: Profitability, Liquidity, Firm Value.
The Effect of Intellectual Intelligence and Learning Behavior on Accounting Understanding in Accounting Students of Medan State University M. Doli Indra Nst; Anggi Pratama Nasution; Puja Rizqy Ramadhan
Budapest International Research and Critics in Linguistics and Education (BirLE) Journal Vol 5, No 4 (2022): Budapest International Research and Critics in Linguistics and Education, Novemb
Publisher : BIRCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birle.v5i4.7163

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.
The Effect Of Company Size And Debt To Equity Ratio On Profitability Manufacturing Companies That Listed On The Indonesia Stock Exchange Muhammad Fahmi Tanjung; Anggi Pratama Nasution; Yossy Fadly
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 4 No 3 (2022): Britain International of Humanities and Social Sciences, October
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biohs.v4i3.766

Abstract

This paper research discused about an effect of firm size and debt to equity ratio on the profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange. Profitability shows the company's ability to earn a profit or a measure of the effectiveness of the company's management. The period of the company in this study was taken from 2016 until 2020. The data collection technique used in this study was by means of a documentation study. The analytical method used in this study is multiple linear regression analysis in its calculations assisted by the Statistical Package for the Sciences Social (SPSS) v. management program. 20. The results of this study partially show that the size of the company has no significant effect on profitability, while the debt-to-equity ratio has a positive and significant effect on profitability. Meanwhile, simultaneously, it shows that the size of the company and the debt-to-equity ratio have a significant effect on profitability.
Co-Authors Denta Oktari Dito Aditia Darma Nasution Elbertina Manulang Feronika Perangin-angin Gita Pratiwi Kaban Ikhah Malikhah Ikhah Malikhah Iman Harris Wijaya T. Kiyah, Misna M. Doli Indra Nasution M. Doli Indra Nst M. Sultan Arif Iskandar Sitepu Malikhah, Ikhah Mika Debora Br Barus Misna Kiyah Muhammad Fahmi Tanjung Nurul Alvia Oktarini Khamilah Rahma BR Purba Ramadhan, Puja Rizqy Randi Andika Rivai Arvan RZ Riza Septika Sari Sebayang, Saimara Willy Kumala Sari