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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi dan Keuangan Accounting and Business Journal Jurnal Bisnis Mahasiswa Jurnal Ekonomika Dan Bisnis EDUCTUM: Journal Research Jurnal Pengabdian Bukit Pengharapan Jurnal Perpajakan
Rizkina, Miftha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS TAX PLANNING UNTUK EFISIENSI PAJAK PENGHASILAN BADAN (STUDI PADA PT ABDYA GASINDO) usman, sumardi; Rizkina, Miftha
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.018 KB) | DOI: 10.29103/jak.v8i1.2328

Abstract

The purpose of this paper is to find out whether the application of tax planning carried out by PT. Abdya Gasindo can streamline corporate income tax. The writing method used is descriptive method that is the method that collects, collects the data obtained then is interpreted and analyzed so that it is able to provide complete information for problem solvers encountered. The results of this study are expected to provide information and input on Abdya Gasindo so that the company can carry out tax planning as an effort to efficiently pay taxes to achieve maximum profits, but still within the framework of tax regulations. The conclusion of this study is the application of tax planning conducted by PT. Abdya Gasindo can make efficient the tax burden owed.
Value Added Tax (VAT) Restitution and Revenue Rizkina, Miftha; Adiman, Sumardi
Accounting and Business Journal Vol 5 No 1 (2023): 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.v5i1.4603

Abstract

The purpose of this study is to determine and analyze the application of VAT refund, VAT revenue and the relationship between VAT refund and VAT revenue. This study was conducted at the Regional Office of DGT I North Sumatra. The research method used in this research is descriptive and the type of data used is qualitative. The data sources used in this study are primary and secondary data using data collection techniques including documentation and interviews. The results of this study indicate that each year not all submissions of restitution or returns can be made due to one of the things such as the submission process for 12 months. And the amount of VAT revenue has increased every year, the increase in value-added tax revenue is also influenced by the value-added tax collection system which currently uses E-Invoicing. The North Sumatra I DGT Regional Office has complied with the Tax Council regulations in implementing VAT restitution.
TAX PLANNING ANALYSIS FOR THE EFFICIENCY OF INCOME TAX AGENCY (STUDY OF PT ABDYA GASINDO) Rizkina, Miftha; Junawan, Junawan
Accounting and Business Journal Vol 3 No 1 (2021): 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.v3i1.1220

Abstract

The purpose of this paper is to determine whether the implementation of tax planning by PT. Abdya Gasindo can streamline corporate income tax. The writing method used is descriptive method, namely the method that collects, collects the data obtained and then interpreted and analyzed so that it is able to provide complete information for problem solvers at hand. The results of this study are expected to be able to provide information and input to Abdya Gasindo so that the company can carry out tax planning as an effort to improve tax payment efficiency to achieve maximum profit, but still within the framework of taxation regulations. The conclusion of this research is the implementation of tax planning by PT. Abdya Gasindo can streamline the tax burden payable.
ANALISIS PENERIMAAN PAJAK HOTEL DALAM UPAYA PENINGKATAN PENDAPATAN DAERAH DI KOTA MEDAN Adiman, Sumardi; Rizkina, Miftha; Aliah, Nur; Dewi Maharani, Juana
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 7 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i7.2024.2722-2733

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui seberapa besar penerimaan pajak hotel yang akan memberikan kontribusi untuk peningkatan Pendapatan Asli Daerah Kota Medan. Penelitian ini menggunakan metode analisis deskriptif kuantitatif yang mana dilakukan dengan cara mengumpulkan dan menyajikan data yang diterima. Teknik pengumpulan data yang dilakukan adalah wawancara dan dokumentasi berupa target dan realisasi penerimaan pajak hotel.Hasil penelitian ini menunjukkan bahwa kontribusi pajak hotel kota medan tahun 2020-2022 tergolong ke dalam kriteria sangat kurang. Hal tersebut dapat diloihat dari hasil perhitungan kontribusi penerimaan pajak hotel dikota medan yaitu pada tahun 2020 sebesar 0,04%, tahun 2021 sebesar 0,04% dan pada tahun 2022 sebesar 0,06% yang mana pada tabel kontribusi meunjukkan bahwasanya hasil tersebut menunjukkan kriteria yang sangat kurang.
Role of Learning Accountancy in Increase Literacy Finance Vocational High School Students Aliah, Nur; Rizkina, Miftha; Harianty, Savanda
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art24

Abstract

This study aims to identify role learning accountancy in increasing literacy finance vocational high school students majoring in accounting at SMK Negeri 1 Medan. Literacy finance become an essential skill for the young generation to manage finances personally, especially in the middle of the modern economy and the development of technology. Learning accounting in vocational schools is designed to give knowledge and theoretical and practical skills in management finance, which is expected to form attitudes and behaviours of positive finances. Research This uses a descriptive qualitative approach, with semi-structured interviews of 16 students majoring in accounting. Focus interview covers aspects of curriculum, learning methods, practice learning, use of technology accounting, and evaluation learning. Research results show that learning accountancy contributes significantly to the literacy of finance students, particularly in aspects of knowledge finance, skills management finance, attitude to finance, and behaviour finance every day. However, it was found that there is a need for multiple practices based on the case, improved use of technology accounting, and strengthened evaluation based on the project. Research This concludes that learning accounting in vocational schools can become an effective means of increasing the literacy of finance students. However, several aspects of the curriculum and learning methods still need repair for more optimal results.
Internship Programs at Bank Syariah Indonesia in Improving Competence Student Accountancy Rizkina, Miftha; Aliah, Nur; Dayu, Wulan
Accounting and Business Journal Vol 6 No 2 (2024): 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.v6iNumber 2.4835

Abstract

Study This aims to find out the role of the internship program at BSI for student accounting at Panca Budi Development University . Research This using qualitative data that is the data collected from source direct from object under study . Data sources used is primary data through interview direct to the intended party . Data analysis techniques using analysis descriptive that is analyze the data obtained that is results from interview to the intended party Then make the right conclusion . The result of study is that from interviews conducted​ to the 4 students who carried it out internship at BSI, student get Lots benefits , good That experience , knowledge , and everything related to the world of work , activities apprenticeship is means improvement and development level Universities make it responsible student​ responsible , independent and skilled when jump in the world of work . Students know difference between conventional banks and Islamic banks, knowing practice Islamic banking and products offered by Islamic banks. Training public speaking skills with give service to Customer in a way directly . From the results interview This can concluded that internship at BSI can increase competence Good soft skills and also hard skills from student accountancy .
SOSIALISASI LITERASI KEUANGAN PADA SISWA/I SMK NEGERI 1 MEDAN Aliah, Nur; Rizkina, Miftha
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 2 (2024): Spesial Issue
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i1.630

Abstract

The community service activity entitled "Socialization of Financial Literacy among Students of SMK Negeri 1 Medan" aims to increase students' and teachers' understanding of personal financial management and the application of simple accounting. The program involves a lecture, discussion and workshop-based approach, designed to build financial literacy and entrepreneurship skills. The results of the activity showed an increase in participants' understanding of financial management concepts, which was reflected in the results of the pre-test and post-test evaluations. Some students also start to apply simple bookkeeping in their small businesses. In addition, teachers receive training to integrate financial literacy in learning. Despite challenges such as limited facilities, this program has succeeded in building an important foundation for the sustainability of financial literacy education at SMK Negeri 1 Medan.
SOSIALISASI PERENCANAAN PAJAK DI DESA KOTA PARI KECAMATAN PANTAI CERMIN Adiman, Sumardi; Rizkina, Miftha; Aliah, Nur; Maharani, Juana Dewi
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 2 (2024): Spesial Issue
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i1.631

Abstract

The aim of carrying out this service is the downstreaming of the research plan carried out to provide understanding to SMEs in accounting and investing as well as creating and developing understanding so that they have an awareness of investing from an early age. Understanding financial planning will have a big impact on business development and in the future. Method used starting from identifying problems, designing activity programs, socializing tax planning in managing business finances properly and correctly, activities in this Community Partnership Program are carried out in an integrated manner. offline. The learning method and approach applied in achieving basic competency in this activity is a participatory method, where the material delivery pattern is based on the golden rule. Village officials responded enthusiastically to this Community Partnership Program, as evidenced by the large number of village officials and communities participating and discussing. This Community Partnership Program has succeeded in increasing the understanding and capabilities of village officials in Kota Pari Village.
Persepsi Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Terhadap Minat Penggunaan Aplikasi Akuntansi Digital Di Kota Medan Anjarwati, Wiwik; Rizkina, Miftha
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2832

Abstract

Artikel ini membahas persepsi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) terhadap minat penggunaan aplikasi akuntansi digital di Kota Medan. Urgensi penelitian ini didasari oleh pentingnya transformasi digital dalam meningkatkan efisiensi dan daya saing UMKM di tengah tantangan globalisasi. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Data dikumpulkan melalui kuesioner yang disebarkan kepada 100 pelaku UMKM binaan Dinas Koperasi UKM Perindag Kota Medan, dan dianalisis menggunakan model TAM dan UTAUT. Teknik analisis mencakup uji validitas, reliabilitas, dan analisis statistik deskriptif. Hasil menunjukkan bahwa pelaku UMKM memiliki persepsi positif terhadap aplikasi akuntansi digital, terutama dalam aspek kemudahan dan kebermanfaatan. Namun, masih terdapat hambatan berupa keterbatasan pemahaman dan infrastruktur. Kesimpulannya, persepsi yang baik terhadap kemudahan penggunaan dan manfaat aplikasi menjadi faktor utama pendorong minat penggunaan, sementara dukungan sosial dan kondisi pendukung berperan sebagai faktor pelengkap yang perlu diperhatikan.
The Role of Public Accountants in Preventing and Detecting Fraud in PT Kimia Farma's Financial Reports Silalahi, Yesy Dinauli; Munte, Mestika; Lubis, Yunita; Aldira, Hasvia Sheila; Rizkina, Miftha
EDUCTUM: Journal Research Vol. 4 No. 1 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i1.1234

Abstract

Using the 2001 PT Kimia Farma financial reporting scandal as a case study, this study aims to analyze the role of public accountants in preventing and detecting financial reporting fraud. This scandal attracted public attention because it revealed revenue manipulation amounting to Rp32.6 billion, which caused the financial reports to misrepresent the company's true financial condition. This research was conducted qualitatively through a case study and supported by literature analysis with relevant documents. The results show that the role of public accountants is not ideal in this situation, especially in terms of applying professional skepticism and strict audit procedures. The failure to identify fraud at the audit stage demonstrates the importance of improving audit quality, understanding fraud risks, and implementing stricter audit standards. These findings have significant consequences for the accounting profession, especially in terms of developing more effective methods for preventing and detecting fraud in an effort to maintain the credibility of financial reporting and public trust.
Co-Authors Adiman, Sumardi Aldira, Hasvia Sheila Anjarwati, Wiwik DAYU, Wulan Dewi Maharani, Juana Franita, Riska Habiba, Habiba Harianty, Savanda Isnaini, Putri Junawan, Junawan Khairani, Dinda Lubis, Yunita Maharani, Juana Dewi Munte, Mestika Nasution, Muhammad Mandala Nur Aliah, Nur Panggabean, Ignasius Grendo K Pitria, Melani Purba, Vebby Anggraeni Novita Sari Ramadani, Mutiara Santika, Icha Sasmita, Puteri Keshya Adisty Silalahi, Yesy Dinauli Situmeang, Febyola Crisanta Syahfitri, Adinda usman, sumardi Yoandika, Ridho