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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah YUME : Journal of Management Jurnal Abdi Ilmu FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI JURNAL MUTIARA MANAJEMEN JURNAL ILMIAH MAKSITEK JURNAL ILMIAH SIMANTEK Jurnal Scientia Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Community Service The International Conference on Education, Social Sciences and Technology (ICESST) Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan International Journal of Economic, Technology and Social Sciences (Injects) Journal of Management, Economic, and Accounting Jurnal ABDIMAS MUTIARA JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Tia Novira Sucipto
Universitas Pembangunan Panca Budi
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ANALISIS PENGARUH PENAGIHAN PIUTANG RAGU-RAGU DAN PENGHAPUSAN PIUTANG RAGU-RAGU TERHADAP PENGENDALIAN SALDO PIUTANG RAGU-RAGU PT PLN (PERSERO) UNIT PELAKSANA PELAYANAN PELANGGAN UP3 MEDAN UTARA Alamsyah Harahap; Tia Novira Sucipto; Muhammad Ihsan Rangkuti
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9380

Abstract

Latar belakang: This study aims to analyze the effect of doubtful accounts collection and doubtful accounts write-off on the control of doubtful accounts balance at PT PLN (Persero) UP3 Medan Utara. The research method used is a quantitative approach with associative nature. The population in this study were all doubtful accounts collection officers within UP3 Medan Utara, with a sample of 62 respondents taken using convenience sampling technique. Data collection techniques were carried out through questionnaires distribution. Data analysis used multiple linear regression with SPSS software. The results showed that partially, doubtful accounts collection had a positive and significant effect on the control of doubtful accounts balance. Doubtful accounts write-off also had a positive and significant effect. Simultaneously, both variables had a significant effect on the control of doubtful accounts balance. The conclusion of this study is that doubtful accounts collection and write-off have important roles in controlling the doubtful accounts balance. The implication of this study is expected to be evaluation material for the management of PT PLN (Persero) UP3 Medan Utara in improving the effectiveness of collection and accelerating the doubtful accounts write-off process, Metode penelitian: The approach used in this research is a quantitative approach with associative characteristics. The quantitative method is a research approach that focuses on numerical data and statistical analysis to test hypotheses or answer research questions. This method uses structured instruments, such as questionnaires, to collect data that can be measured objectively. Hasil penelitian: The results of the study indicate that the collection of doubtful accounts has a positive and significant effect on the control of doubtful account balances. This is evidenced by the increasing repayment of doubtful accounts from year to year at ULP Medan Timur and ULP Denai, and The write-off of doubtful accounts also has a positive and significant effect, although the process occurs very rarely because electricity bills are classified as state receivables, the management of which is strictly regulated by government regulations, Kesimpulan: The management of PT PLN (Persero) UP3 Medan Utara needs to continuously improve the effectiveness of doubtful account
ANALISIS EFEKTIVITAS PENERBITAN SP2DK DALAM MENINGKATKAN PENERIMAAN PAJAK DI KPP MADYA DUA MEDAN Inggit Eko Prasetio; Anggi Pratama Nasution; Tia Novira Sucipto
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9388

Abstract

Latar belakang: Kelancaran agenda pembangunan sebuah negara sangat bergantung pada ketersediaan dana publik, di mana pungutan pajak memegang peran paling krusial. Guna mengoptimalkan penerimaan dan memitigasi risiko ketidakpatuhan pada sistem self-assessment, Direktorat Jenderal Pajak (DJP) melaksanakan fungsi pengawasan melewati penerbitan Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK). Namun, realisasi penerimaan yang masuk ke kas negara kerap kali tidak sebanding dengan potensi temuan awal, Metode penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Pengumpulan data dilaksanakan melewati wawancara menpada dengan tiga Account Representative (AR) di KPP Madya Dua Medan, didukung oleh studi dokumentasi atas laporan kinerja SP2DK dan total penerimaan pajak selama periode 2022–2025. Data dianalisis menggunakan model interaktif (reduksi data, penyajian, dan penarikan kesimpulan) yang ditriangulasi dengan perhitungan rasio matematis Hasil penelitian: Hasil hitungan rasio efektivitas SP2DK bersifat fluktuatif, yakni 21,14% (2022), 27,49% (2023), 68,60% (2024), dan 8,63% (2025). Dengan matematis, rasio efektivitas tergolong "Tidak Efektif" dan kontribusi terhadap total KPP (rata-rata 2,45%) tergolong "Sangat Kurang". Meski demikian, hasil wawancara memperlihatkan dengan administratif SP2DK sangat efektif mendorong kepatuhan sukarela dengan tingkat respons membalas surat memperoleh 80-90%, Kesimpulan: SP2DK belum optimal dari segi pencairan penerimaan nominal finansial dengan instan, terutama untuk temuan bernominal masif yang memerlukan eskalasi tahap pemeriksaan lanjutan. Namun, instrumen ini memegang peranan vital sebagai peringatan dini (early warning system) yang membina kepatuhan wajib pajak dengan berkelanjutan.
Co-Authors , Oktarini Khamilah Siregar , Yunita Sari Rioni Ade Yulita Sihombing Adetya Rizki Siregar Ahmad Omar Chapakia Alamsyah Harahap Anggi Pratama Nasution Anwar Suhut Ardella, Prasasti Ayu Kurnia Sari Azzahra, Syakirah Br Sembiring, Dealova Venolika Cahya Nafasya Caroline Sime Br Ginting Dina Adelia Dwi Dinda Nur Arifah Dwi Dinda Nur’arifah Dwi Saraswati Faried, Annisa Ilmi Frasiska, Dea Galih Supraja Ginting, Rika Mei Hayani Gio Qaedy Auzan Grace Mariana Makdalena Gracia Lavenia Tampubolon Hendra Saputra Heriyati Chrisna Indah Setiarini Inggit Eko Prasetio Irawan Lubis, Naomi Lusita Debora Marpaung M. Irsan Nasution Maharani, Juana Dewi Melati Sihombing Miftha Rizkina Muhammad Fahri Siregar Muhammad Ihsan Rangkuti Muttia Kartika Muttia Kartika Naufal Fauzan Hasibuan Neng Sri Wardhani Nur Aliah Nurhalizah Owen De Pinto Simanjuntak Prasasti Ardella Purba, Mery Lani Purba, Rossana Quddusi Shara Ayuni Renaldi Panjaitan Renika Hasibuan Renika Hasibuan Ridho Yoandika Rika Meihayani Ginting Riska Franita Rosanna Purba Selfi Widiyanti Sibarani, Romida Br Simarsoit, Fany Anatasya Suci Ralita Lestari Tengku Syalia Faradiva Tri Hayati Widya Nizrina Widya Nizrina Yosephine Magdalena Sipahutar Yuli Natalia Simbolon Zalfa, Nadhira