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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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Analysis of Fraudulent Cases in Procurement of Goods and Services at State-Owned Enterprise Pertamina: Oil Adulteration and Its Impact on the National Economy Khairani, Dinda; Santika, Icha; Nasution, Muhammad Mandala; Yoandika, Ridho; 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.v4i1.1246

Abstract

The case of adulterated fuel (BBM) involving the Pertamina brand is a serious issue that impacts economic stability, consumer safety, and the credibility of state-owned enterprises. This study aims to analyze the perpetrators' modus operandi, the economic and social impacts of the adulterated practice, and the efforts made by the authorities and Pertamina in handling the case. The method used in this study is a qualitative approach with literature studies and mass media analysis as the main data sources. The results of the analysis indicate that the adulterated practice is generally carried out by mixing official fuel with low-quality materials to obtain greater profits, which has a negative impact on vehicle performance and the environment. In addition, weak supervision of fuel distribution is a major loophole for violations. This study recommends strengthening the supervisory system, increasing distribution transparency, and public education about the dangers of adulterated fuel. Integrated handling between Pertamina, law enforcement officials, and the community is needed to prevent similar cases in the future.
The Effectiveness of Investigative Audit Implementation in Detecting Fraud in Review of Independence and Application of Computer-Assisted Audit Techniques Habiba, Habiba; Pitria, Melani; Syahfitri, Adinda; 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.v4i1.1247

Abstract

Investigative audits have become a crucial tool in detecting and proving increasingly complex fraud in both the public and private sectors. This study aims to analyze the influence of auditor independence and the application of Computer-Assisted Audit Techniques (CAA) on the effectiveness of investigative audits. Through a literature review approach, data were collected from various journals and related literature sources. The study results indicate that strong auditor independence and the use of technology through CAA can improve the effectiveness of investigative audits. The combination of these two factors strengthens the auditor's ability to uncover indications of fraud accurately, quickly, and objectively. This research is expected to provide input for auditors and supervisory agencies to optimize investigative audit practices in preventing and addressing fraud.
PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, EARNING PER SHARE DAN CURRENT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Isnaini, Putri; Franita, Riska; Rizkina, Miftha
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 5 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i5.2025.2221-2232

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh Return On Asset, Debt To Equity Ratio, Earning Per Share dan Current Ratio terhadap harga saham. Lokasi penelitian ini adalah Perusahaan Manufaktur Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian Asosiatif dengan pendekatan kuantitatif. Sampe penelitian ini sebanyak 27 perusahaan dengan periode waktu selama 3 tahun yaitu 2020 sampai dengan 2022, sehingga menjadi 81 laporan keuangan. Metode yang digunakan adalah analisis regresi linier berganda dengan bantuan program eviews v. 12. Hasil penelitian ini menunjukkan secara parsial Return On Asset tidak berpengaruh terhadap harga saham, Debt To Equity Ratio tidak berpengaruh terhadap harga saham, Earning Per Share berpengaruh positif terhadap harga saham dan Current Ratio tidak berpengaruh terhadap harga saham Sedangkan secara simultan seluruh variabel Return On Asset, Debt To Equity Ratio, Earning Per Share dan Current Ratio berpengaruh secara simultan terhadap harga saham. Konstribusi pengaruh variabel sebesar 95%
PENGARUH EFEKTIVITAS PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL MODERATING Rizkina, Miftha
JURNAL PERPAJAKAN Vol 6 No 2 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i2.4954

Abstract

The purpose of this study is to test hypotheses and provide an explanation of the phenomenon of relationship between variables so that it can be seen the effect of the Effectiveness of BPHTB Collection on PAD or Original Revenue from the Regions and the influence of the Total Population on the existing relationship between the Effectiveness of BPHTB Collection with PAD. The method used is causal research (causal research). And observed 162 units of analysis. Retrieval of data by pooling data that is time series data combined with cross section of 27 districts for 6 semesters or 3 years of observation (2015-2017) provided that the BPHTB and PAD reports are issued and the number taken population based on the number of family heads. Data processing is done by Multiple Regression Analysis and Multiple Regression Analysis. The conclusion obtained is that the effectiveness of BPHTB collection can affect PAD positively and significantly. And Population as a moderating variable is able to influence the relationship between the effectiveness of BPHTB Collection on PAD. So that the population is a moderating variable for this study.
PENGARUH PENERAPAN PP NO 23 TAHUN 2018 TERHADAP PENINGKATAN KEPATUHAN PEMBAYARAN PAJAK PADA PELAKU UMKM (USAHA MIKRO KECIL MENENGAH) Adiman, Sumardi; Rizkina, Miftha
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4970

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) that have grown so rapidly from year to year have created tax obligations for these business actors. To help UMKM Taxpayers, the government in 2013 has issued Peraturan Pemerintah (PP) number 46. After several years of implementation, now the government has issued an improvement to the regulation, namely by issuing Government Regulation No. 23 of 2018. This regulation was issued to provide tariff relief for UMKM business actors. However, the PP which was passed in mid-2018 is still felt to lack to increase compliance in tax payments to UMKM. This research focuses on taxpayers' understanding of the implementation of these rules. This study aims to see the influence of PP 23 of 2018 related to the reduction of tax rates for UMKM, whether this reduction in tariffs can increase the compliance of UMKM actors in paying their tax obligations. The method used in this study uses a qualitative approach, steps in qualitative data analysis through four processes, namely collecting data, sorting unnecessary data, presenting and analyzing data, and finally concluding data. The result of this study is that all respondents stated that they were willing to pay taxes at the new rate. However, respondents hope to get more detailed information and guidance to take care of their tax obligations.
Analysis of Internal Control Policies in Detecting Fraud: A Comparative Study Between Regional Governments Sasmita, Puteri Keshya Adisty; Panggabean, Ignasius Grendo K; Situmeang, Febyola Crisanta; Purba, Vebby Anggraeni Novita Sari; 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.v4i1.1137

Abstract

This study aims to analyze the effectiveness of internal control policies in detecting fraud within local governments, focusing on a comparison between the Provincial Government of North Sumatra and the Provincial Government of North Kalimantan. The research employs a descriptive qualitative approach through document analysis of two key regulations, North Sumatra Governor Regulation No. 18 of 2023 and North Kalimantan Governor Regulation No. 34 of 2023. The findings reveal that North Sumatra emphasizes a cultural approach that promotes integrity values and anti-fraud awareness, while North Kalimantan adopts a systematic technical approach through risk assessment, mitigation strategies, and indicator-based reporting systems. Each approach has its strengths, but an optimal fraud control policy would ideally integrate both cultural and technical strategies comprehensively. This underscores the importance of synergy between civil servants' integrity and measurable risk mitigation systems to achieve clean and accountable local governance.
FAKTOR-FAKTOR PENYEBAB TIDAK TERLAKSANA SISTEMATIS PROSEDUR AKUNTANSI PADA UKM DI DESA KOTA PARI Aliah, Nur; Rizkina, Miftha; Adiman, Sumardi; Ramadani, Mutiara
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 6 (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.v11i6.2024.2551-2558

Abstract

Penelitian ini dilaksanakan di Desa Kota Pari, Kecamatan Pantai Cermin, Sumatera Utara, dengan fokus pada para pelaku UKM.Tujuan dari penelitian ini adalah untuk menganalisis praktik pencatatan keuangan yang dilakukan oleh para pelaku UKM di desa tersebut dan mengidentifikasi alasan di balik tidak diterapkannya prosedur akuntansi yang sistematis serta strategi untuk mengatasi masalah pencatatan keuangan. Data primer diperoleh melalui wawancara dengan pihak terkait, observasi, dan dokumentasi dari para informan. Analisis data dilakukan dengan metode kualitatif. Penelitian ini mempertimbangkan faktor-faktor seperti persepsi, motivasi, literasi keuangan, dan peran lembaga pendidikan tinggi.Hasilnya menunjukkan bahwa pencatatan keuangan yang dilakukan oleh pelaku UKM sangat sederhana dan tidak mengikuti prosedur akuntansi yang sistematis, dengan pencatatan yang dilakukan secara manual pada buku tulis atau buku double folio yang hanya mencatat penerimaan dan pengeluaran. Alasan utama tidak diterapkannya prosedur akuntansi yang sistematis adalah persepsi pelaku usaha yang menganggap pembukuan sesuai prosedur akuntansi tidak penting.Hal ini berdampak pada motivasi mereka yang rendah untuk berkembang. Selain itu, rendahnya literasi keuangan, yang dipengaruhi oleh tingkat pendidikan, juga merupakan faktor penyebab. Peran perguruan tinggi dalam memberikan sosialisasi dan pelatihan kepada pelaku usaha belum maksimal.Untuk mengatasi masalah pencatatan keuangan pada UKM, disarankan adanya pelatihan berkala dan pendampingan hingga para pelaku usaha mampu mencapai standar pencatatan yang diharapkan.
ANALISIS PENERIMAAN DAN RESTITUSI PAJAK PERTAMBAHAN NILAI PADA KANWIL DJP SUMATERA UTARA I Rizkina, Miftha; Aliah, Nur; Adiman, Sumardi; 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.v11i7.2024.2938-2943

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis penerimaan serta restitusi Pajak Pertambahan Nilai (PPN), penerimaan PPN, serta hubungan antara restitusi PPN dan penerimaan PPN. Penelitian dilakukan di Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) Sumut I.  Penelitian ini menggunakan pendekatan deskriptif, namun dengan jenis data kualitatif. Sumber data utama dan tambahan yang digunakan adalah dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa Kanwil DJP Sumut I telah melaksanakan restitusi PPN sesuai dengan ketentuan yang berlaku.
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.
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