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Wirananda, Henny Andriyani
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Journal : Worksheet : Jurnal Akuntansi

 1 
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM MENDUKUNG PENGENDALIAN INTERNAL KAS PADA PT AGRO SINERGI NUSANTARA ACEH BARAT Dewi, Nurmala; Tiara, Shita; Wirananda, Henny Andriyani; Silalahi, Alistraja Dison; Ovami, Debbi Chyntia
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7034

Abstract

Rapid economic development significantly drives company growth. This makes the role of accounting increasingly decisive in decision making related to company operations. This study aims to determine how the cash receipt and disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat can support the effectiveness of internal control. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The data used in this study are primary data conducted by direct interviews with financial employees at PT Agro Sinergi Nusantara Aceh Barat and secondary data obtained from reference books, scientific papers, documents, previous researchers or other reading materials related to this study. The results of the study indicate that the cash receipt accounting information system at PT Agro Sinergi Nusantara Aceh Barat has been designed with good internal control principles, such as the separation of functions between cash recipients and recorders, as well as the use of official documents such as proof of transfer and account mutations and the cash disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat involves the stages of submission, verification, payment, to reporting via Accurate Online. However, this system still faces obstacles in terms of delays in returning cash disbursement receipts which causes recording errors because bookkeeping is done the day after payment This shows that internal control over cash disbursements has not been running optimally and requires improvement to support the company's financial accuracy, transparency and accountability.
PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN PENURUNAN TARIF PAJAK PP NO 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS UMKM MAKANAN DAN MINUMAN DI LUBUK PAKAM) Wulandari, Riska; Jayusman, Sri Fitria; Wibowo, Muhammad Rizaldy; Wirananda, Henny Andriyani
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7301

Abstract

This study aims to analyze the influence of tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 on taxpayer compliance of MSMEs in the food and beverage sector in Lubuk Pakam. The research method used is a quantitative approach with data collection techniques through questionnaires. The research sample consisted of 70 respondents who were MSMEs in the food and beverage sector in Lubuk Pakam. Data analysis was conducted using multiple linear regression analysis with SPSS software, including validity tests, reliability tests, classical assumption tests, and hypothesis tests (t-test, F-test, and coefficient of determination). The results show that tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 have a positive and significant effect on taxpayer compliance. These findings indicate that increasing tax understanding and taxpayer awareness, as well as the implementation of tax rate reduction policies, can encourage taxpayer compliance levels of MSMEs in the food and beverage sector in Lubuk Pakam. This study provides encouragement for the tax authorities to continue improving tax education and optimizing the implementation of tax rate policies that support MSME growth.
Pengaruh Pengetahuan Perpajakan dan Lingkungan terhadap Kepatuhan WPOP KPP Pratama Medan Timur Br Hutagalung, Camelya Adelyani; Dison Silalahi, Alistraja; Wardany, Sri; Wirananda, Henny Andriyani
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7474

Abstract

This study aims to determine and analyze the influence of tax and environmental knowledge on individual taxpayer compliance registered at the East Medan Pratama Tax Office (KPP Pratama). This study used a quantitative approach. The sample size was 100 individual taxpayers at the East Medan Pratama Tax Office. The data source used in this study was primary data. The data collection technique used a questionnaire. The data were analyzed using multiple linear regression with the help of SPSS version 25. The results show that tax knowledge has a positive and significant effect on taxpayer compliance. The environment also has a positive and significant effect on taxpayer compliance. Simultaneously, tax and environmental knowledge significantly influenced individual taxpayer compliance, contributing 50.4%. This study concludes that increasing tax knowledge and a supportive environment are crucial to encouraging individual taxpayer compliance. Therefore, it is recommended that the tax authorities strengthen education and outreach programs and encourage the role of the environment in fostering a culture of tax compliance.
Co-Authors Abdul Malik Aldiansyah, Ferdy Br Hutagalung, Camelya Adelyani Dian Safina, Wan Dison Silalahi, Alistraja Elly Susanti Fahma, Jerniati Handayani, Julia Harahap, Wilda Sri Munawaroh Harahap, Yolla Sarah Ananda Hasibuan, Melisa Zuriani Khairul Azwar Lubis, Yudi Harianto Munawaroh, Wilda Sri Nelly Ervina NIA WATI NIKE AGUSTINA Nurmala Dewi, Nurmala Ovami, Debbi Chyntia Pratiwi, Devi Rambe, Mellissa Rina Sari Riska Wulandari, Riska Safina, Wan Dian Septiana, Asni Shita Tiara Silalahi, Alistraja Dison Sri Fitria Jayusman Sri Hayati, Sri Suhaila Husna Samosir Trianto, M. Bayu Wardany, Sri Wibowo, Muhammad Rizaldy Wijaya, Azhari