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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JOURNAL OF SCIENCE AND SOCIAL RESEARCH Tadulako Master Law Journal Accounting and Business Journal Journal of Economics and Social Sciences Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) International Journal of Economic Research and Financial Accounting Jurnal Perpajakan
Junawan, Junawan
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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PERLINDUNGAN HUKUM TERHADAP NELAYAN DI INDONESIA Junawan, Junawan
Tadulako Master Law Journal Vol 5, No 2 (2021): JUNE
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini adalah untuk mengetahui perlindungan hukum bagi  nelayan setelah terbitnya Undang-Undang Nomor 7 Tahun 2016 tentang Perlindungan dan Pemberdayaan Nelayan, Pembudidaya Ikan, dan Petambak Garam. Metode Penelitian yang digunakan adalah metode penelitian hukum normatif, dengan Pendekatan Perundang-undangan, Pendekatan Konseptual, dan Pendekatan Historis. Keberadaan nelayan memiliki peran yang sangat strategis dalam pembangunan nasional. Perannya yang strategis belum diimbangi dengan perlindungan yang memadai meskipun berbagai peraturan perundang-undangan yang terkait dengan nelayan sudah diterbitkan oleh pemerintah. Dengan berlakunya Undang-Undang Nomor 7 Tahun 2016 tentang Perlindungan dan Pemberdayaan Nelayan, Pembudidaya Ikan, dan Petambak Garam  berarti ada instrumen hukum yang secara spesifik mengatur perlindungan sekaligus pemberdayaan bagi nelayan. Keberadaan undang-undang ini melengkapi undang-undang sektoral yang ada seperti undang-undang kelautan, undang-udang perikanan, dan undang-undang pengelolaan wilayah pesisir dan pulau-pulau kecil yang memiliki relevansi pengaturan yang terkait dengan sumber daya perikanan dan nelayan. 
The Effect of Internal Control and Internal Audit on the Effectiveness of Lending at PT. BRI (Persero) Tbk Unit Jatinegara Binjai Anjani, Ramina; Junawan, Junawan
Accounting and Business Journal Vol 3 No 2 (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.v3i2.3925

Abstract

The title of this research is “The Effect of Internal Control and Internal Audit on the Effectiveness of Credit Granting at PT. BRI (Persero) Tbk Unit Jatinegara Binjai”. This study aims to determine the effect of internal control and internal audit on the effectiveness of lending. The population used in this study were employees at PT. BRI (Persero) Tbk Unit Jatinegara Binjai. The sampling technique uses saturated samples. The sample size of 30 people. The type of data in this study are primary and secondary data. Data collection techniques using questionnaires, interviews, and documentation studies with data analysis techniques using a quantitative approach with multiple linear regression statistical tools. The results of this study indicate: 1) Internal control has a partially insignificant effect on the effectiveness of lending,
THE INFLUENCE OF THE PERCEPTION OF USEFULNESS, PERCEIVED EASE OF USE, AND SATISFACTION OF THE MANDATORY TAX ON THE USE OF E-FILING FOR INDIVIDUAL TAXPAYERS junawan, Junawan
Accounting and Business Journal Vol 1 No 1 (2019): 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.v1i1.946

Abstract

This research aims to determine how much influence perception of usefulness, perception of ease of use, and taxpayer satisfaction of the use of e-filling on employees of PT. Accentuates Medan. This research is associative research. The type of data used is the primary data obtained by distributing questionnaires to respondents on employees of PT. Accentuates Medan who has used e-filling of 50 respondents. Data collection techniques in this study are through questionnaires and observations. The author uses multiple linear analysis techniques with SPSS IBM software to process the data, first to test the data. The result of the research shows that the perception of usefulness has a positive and significant effect on the use of e-filling. Perceived ease of use has no positive and significant effect on the use of e-filling, and perception of user satisfaction has a positive and significant effect on the use of e-filling. However, perceptions of usability, perception of ease of use and user satisfaction simultaneously have a positive and significant influence on the use of e-filling.
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.
Survey Of Public Satisfaction With Information Systems Village Fund Management In Pematang Serai Village Langkat District Galih Supraja; Junawan, Junawan; Annisa Fajariah Damanik
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.207

Abstract

This research was carried out in Pematang Serai village, Langkat Regency. Purposeful research to provide information on the level of public satisfaction with the information system managing village funds in Pematang Serai Village, Langkat Regency. Research Model carried out using a descriptive approach with data collection techniques carried out using distributing questionnaires, observations and interviews with predetermined sources using the Slovin formula. The population in the study was 100 people with a sample 80 samples were selected using a purposive sampling approach. Analysis data was carried out using a qualitative descriptive method based on the PAN Ministerial Regulation & RB Number 14 of 2017. The results of this research show that the Satisfaction Index Pematang Serai village community regarding the management of village funds by the village government Pematang Serai produces a level of satisfaction in the "satisfied" category but not yet capable provide maximum satisfaction for the people of Pematang Serai village, because they cannot afford it reducing the number of productive unemployment, has not been able to improve the community's economy, and has not been able to provide major benefits for the economic development of Pematang Serai village and its people. This is due to the management of village funds by the Pematang Serai village government focus on physical development and tend to ignore the economic development of society thus having an impact on slowing economic growth in society.
Depth In Providing Banking Credit In Support Improving Village Creative Industries In Langkat District Meigia Nidya Sari; Junawan, Junawan; Annisa Fajariah Damanik
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.208

Abstract

The national development carried out so far is a development effort sustainability in order to create a just and prosperous society based on Pancasila and the 1945 Constitution. In order to achieve this goal, implementation development must always pay attention to harmony, harmony and balance various elements of development, including in the banking sector. This research aims to deepen the provision of banking credit to support industrial improvement creative village in Langkat Regency. The population used in this research is employees at PT. BRI (Persero) in Langkat Regency. Sampling technique with using saturated samples. The sample size was 30 people. Types of data in this research are primary and secondary data. Data collection techniques use questionnaires, interviews, and documentation studies with data analysis techniques using approaches quantitative with statistical tools of multiple linear regression analysis. The research results show: 1) Internal control has a partially insignificant effect on effectiveness granting credit, 2) Internal audit has a partially significant effect on effectiveness granting credit, 3) Internal control and internal audit have a significant effect simultaneously on the effectiveness of providing credit, namely 83.3%.
Research Study Of Management Information System (Regional Goods Management) In Pematang Serai Village, Langkat District Galih Supraja; Junawan, Junawan; Annisa Fajariah Damanik
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.217

Abstract

This research aims to find out how effective the management of regional property is, to find out the procedures for managing regional property and to adjust the implementation of regional property management at the Village Government Pematang Serai, Langkat Regency. The form or method used in this research is descriptive with qualitative analysis. Meanwhile, data collection techniques were carried out through interview methods, documentation and direct observation. Data analysis used are data reduction, data presentation, and conclusion drawing. Based on the research conducted, results were obtained that analysis of fixed asset management (Regional Property) in Pematang Serai Village not yet running well seen from late administration and utilization, maintenance and administration, as well as the implementation of asset management, are still not running optimally as stated in government regulations and also obstacles in managing fixed assets.
PENGELOLAAN DANA BOS YANG EFEKTIF DAN EFISIEN DALAM MENCEGAH PENYALAHGUNAAN Purba, Rahima Br; Junawan, Junawan
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 2 (2025): May 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i2.3138

Abstract

Abstract : Bantuan Operasional Sekolah Fund (BOS) is a government program that aims to support school operational costs in order to improve access to and quality of education. However, in its implementation, there are still various cases of misuse of the BOS Fund, such as budget inflation, manipulation of the number of students, and the use of funds outside their allocation. This study aims to analyze the effective and efficient management system of BOS Funds in preventing misappropriation, identify factors that cause misappropriation, and formulate prevention strategies. This research uses a descriptive qualitative approach with literature analysis from publication reports, scientific journals, and news. The results showed that the misuse of BOS funds was caused by the lack of transparency, weak supervision, and managerial limitations of school managers. Schools with a digital recording system and participatory supervision had a higher compliance rate than those still using a manual system. Prevention strategies include the implementation of good governance, increased community supervision, and the utilization of information technology in financial reporting. With more accountable management, the BOS Fund can be optimally utilized to improve the quality of education in Indonesia. Keyword: Management of BOS Funds; Prevention; Misappropriation of BOS Funds  Abstrak: Dana Bantuan Operasional Sekolah (BOS) adalah program pemerintah yang bertujuan untuk mendukung biaya operasional sekolah dalam rangka meningkatkan akses dan kualitas pendidikan. Namun, dalam pelaksanaannya, masih ada berbagai kasus penyalahgunaan Dana BOS, seperti inflasi anggaran, manipulasi jumlah mahasiswa, dan penggunaan dana di luar alokasinya. Penelitian ini bertujuan untuk menganalisis sistem pengelolaan Dana BOS yang efektif dan efisien dalam mencegah penyalahgunaan, mengidentifikasi faktor-faktor penyebab penyalahgunaan, dan merumuskan strategi pencegahan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan analisis literatur dari laporan publikasi, jurnal ilmiah, dan berita. Hasil penelitian menunjukkan bahwa penyalahgunaan dana BOS disebabkan oleh kurangnya transparansi, lemahnya pengawasan, dan keterbatasan manajerial pengelola sekolah. Sekolah dengan sistem pencatatan digital dan pengawasan partisipatif memiliki tingkat kepatuhan yang lebih tinggi daripada sekolah yang masih menggunakan sistem manual. Strategi pencegahan meliputi penerapan tata kelola yang baik, peningkatan pengawasan masyarakat, dan pemanfaatan teknologi informasi dalam pelaporan keuangan. Dengan pengelolaan yang lebih akuntabel, Dana BOS dapat dimanfaatkan secara optimal untuk meningkatkan kualitas pendidikan di Indonesia. Kata kunci: Pengelolaan Dana BOS; Pencegahan; Penyalahgunaan Dana BOS  
PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PADA YAYASAN KURNIA Rioni, Yunita Sari; Saraswati, Dwi; Junawan, Junawan
JURNAL PERPAJAKAN Vol 6 No 1 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i1.4951

Abstract

Tax planning is one of the ways that taxpayers can utilize in managing their business or income taxation, but it should be noted that the intended tax planning is tax planning without violating the constitution or applicable taxation laws. Tax Planning is a capacity that is owned by the Taxpayer (WP) to arrange financial activities in order to get a minimum tax expenditure (burden). Theoretically, tax planning is known as effective tax planning, which is a taxpayer trying to get tax savings through tax avoidance procedures systematically in accordance with the provisions of the Taxation Law. An appropriate tax planning will produce a minimal tax burden that is the result of tax savings and / or tax avoidance that can be received by the tax authorities and not at all due to tax smuggling that cannot be accepted by the tax authorities and will not be tolerated (Ruchjana, 2008) . Good planning requires taxpayers to follow and know the latest developments in taxation regulations (Gloritho, 2009).
ANALISIS PENGELOLAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA BINJAI Putri, Diva Aulia; Junawan, Junawan; Adiman, Sumardi
JURNAL PERPAJAKAN Vol 6 No 1 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i1.4952

Abstract

This research aims to find out how regional taxes are managed, targets and realization of regional taxes and how effective regional taxes are in increas-ing local revenue in the Binjai city government. The method used in this research is quantitative descriptive. The data collection technique is through primary data, namely data obtained directly from data sources where the research was carried out at BPKPAD Binjai City and secondary data, namely data ob-tained through literature study. The results of the research show that the regional tax realization results obtained each year are not in accordance with the specified targets, resulting in a decline. with an average of 64.6%. Based on the effectiveness level, the results of the target percentage and realization of regional taxes are still below 100% with an average of 64.6% with the Ineffective (TE) criteria. It is hoped that BPKPAD will be able to manage regional taxes and explore the potential of Binjai City so that regional tax revenues can exceed the specified targets and can increase Orig-inal Regional Income.
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba , Yunita Sari Rioni Adiman, Sumardi Alfarizie, M. Mahdi Saman Anjani, Ramina Annisa Fajariah Damanik Galih Supraja Madina, Hanny Cahya Meigia Nidya Sari Munthe, Desi Triana Putri, Azra Naisya Putri, Diva Aulia Rahmat Hidayat Ramadhani, Windy Rizkina, Miftha Saraswati, Dwi Sormin, Evan Hedi Suwarno Suwarno