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All Journal JAKPI EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Edukasi Islami: Jurnal Pendidikan Islam Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Jurnal Akuntansi Bisnis dan Publik INFOKUM Jurnal Scientia Airlangga Journal of Innovation Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ekonomi Journal of Research in Social Science and Humanities Action Research Literate (ARL) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Formosa Journal of Social Sciences (FJSS) Journal of Social And Economics Research Asian Journal of Management Analytics International Journal of Economics (IJEC) Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences Jurnal Manajemen Dan Akuntansi Medan Jurnal Multidisiplin Sahombu Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) International Journal of Economic, Technology and Social Sciences (Injects) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Blantika : Multidisciplinary Journal Neraca Manajemen, Akuntansi, dan Ekonomi International Journal of Economic Research and Financial Accounting Equivalent : Journal of Economic, Accounting and Management JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences journal of social and economic research International Journal of Management, Economic and Accounting Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies Journal of Management and Business Analytics Rowter Journal
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Journal : JAKPI

Analisis Akuntansi Pendapatan Perpajakan Dalam Rangka Penerapan Akuntansi Berbasis Akrual Pada Kantor Pelayanan Pajak Pratama Medan Belawan Renny Maisyarah
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 1 (2019): APRIL
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i1.16032

Abstract

Abstrak : Tujuan umum dari penyajian laporan keuangan yaitu untuk memberikan informasi kepada seluruh pengguna laporan keuangan pemerintah sebagai wujud dari akuntabilitas atas pengelolaan keuangan negara, oleh karena itu laporan keuangan disajikan harus mencakup kedalam jenis laporan dan elemen informasi yang sesuai dengan ketentuan peraturan perundang-undangan. Selain itu, Pajak merupakan sumber utama pendapatan pemerintah, oleh karena itu dalam pelayanan atas pembayaran pajak harus menjadi pusat perhatian yang tinggi agar pembayar pajak lebih mudah untuk membayar pajak.Kata Kunci : Akuntansi Pendapatan, Perpajakan, Penerapan Akuntansi
APAKAH MANAJEMEN LABA MERUPAKAN VARIABEL INTERVENING (UNIT ANALISIS PERUSAHAAN PERTAMBANGAN BEI PERIODE 2012-2015) Irene Sukma Lestari Barus; Tetty Lasniroha Sarumpaet; renny maisyarah; Edrida Pulungan
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 6, No 01 (2018): Jakpi Vol 06 No 01 Edisi April 2018
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v6i01.11164

Abstract

This research is motivated by coal price weakened slightly in the last 3 months. Based on data from the Ministry of Energy and Mineral Resources, the price of coal in March 2017 declined as well as the coordinator of the alleged manipulation of sales reports occurred PT Kaltim Prima Coal (KPC), PT Arutmin Indonesia (Arutmin), and the two companies, PT Bumi Resources Tbk Earth) between 2003-2008, while according to the Futures Trading Supervisory Agency, coal prices continue to tend to decline since November 2011 until now. Coal prices in the first three months, lower than the price in the same period last year while coal production in the period January - March 2012 actually increased high. The research data is panel data obtained from Indonesia Stock Exchange Period 2012 – 2015 which using purposive sampling and analyzed by path analysisand Eviews 9.0 program. The study aims to know that earnings management is an intervening variable that connects the leverage with the quality of profit. The result of analysis shows that earnings management is intervening variable to earnings quality but to leverage is not an intervening at Mining Company registered in BEI period 2012-2015.
Co-Authors , Nashrudin Setiawan , Oktarini Khamilah Siregar , Rahima Br Purba Abda Abda Abdul Habib Sitompul Afifah Syahril Aini Nurul Alamsyah Harahap Aldian, M. Rizki Aliyah, Dini Rahma Amanda, Dea Putri Amstrong Lambok Marihot Pangaribuan Ancer Martati Ndraha Andreanov Anggasari, Febyana Aris Setiono, Aris Armanda, Dian Arwin Ashri.A.Handayani Astrid Tabita Athaya, Nada Syifa Atikah Zuhra Sitorus Aulia Aurora, Titania Awalina Febriani Lubis Ayu Kurnia Sari Azani, Namira Aziza, Nur Bagus Kuncoro Balqis Suci Wahyumia Barus, Irene Sukma Lestari Benny Pasaribu Br Purba, Rahima Br. Bangun, Mudtiani Hakim Br. Purba, Rahima Chairunisa, Tengku Sheila Citra Amelia Parsi Darwin Darwin Davis Pratama Malau Dedi Agus Pratikno Delani, Maisya Dito Aditia Darma Nasution Edrida Pulungan Edya Nashwa Septika Elan Margareth Simbolon Elfira Putri Elvidasari Sijabat Evan Tamaro Fadhlan Fachri Fahrum Nisa Fajarwati, Meilisa Fanny Trisyah Dwi Putri Faried, Annisa Ilmi Felix Thangdinata Fildzah Shabrina Fitriana, Yunita Fricillia Vina Cindy Tioria Gracia Lavenia Tampubolon Gulo, Yurniwati Hasibuan, Akhiril Akbar Heny Nurlaili Hidayat, Rizki Hutahaean, Sondang Lastiur Iqal Aulia Fawwas Isbet Yani Ismail Ismayani Izzati, Dina Jefri Ronaldo Johannes Pinta Surbakti Joice Yusheilla Sirait Julita Rakhmah Hasibuan Juni Yanti Napitupulu Larasasti, Sindy Lasson Padang Linda Asriani Liza Seftina Lubis, Abdizil Ikhram Lubis, Aditya Nugraha M. Irsan Nasution M. Irsan Nasution M. Irsan Nasution` M.Diaz Arasta Manao, Marcella Marlina Mendrofa, Sabar Jaya Miranda, Aqilah Muhammad Guntur Muhammad Irza Aryasta Muhammad Khoiri Luthfi Muhammad Luthfi Nababan, Putri Enzelina Nabila Yolanda Nasution, Indah Juli Natasya Panggabean Nayla Dwi Utami Neiza Rizky Nuhajizah Nilam Firnanda Nina Andriany Nasution Novi Faurini Nur Azizah Octaviana , Rahelsa Pani Gunawan Pratama Panjaitan, Gloria Popy Wulandari Pratikno, Dedi Agus Putra, Irwansyah Putri Telaumbanua Radiyah, Fitra Tur Rahayu, Novita Tri Rahima Purba Rahmadayanti, Nabila Register Launli Buaya Retno Kiswati, Endratri Ricky Ricky Rimba Simanjuntak Rini Andriani Riza Milianda Kasa Rizty Fanny Novriyanti Rohman Nelanda Syahputra Rosina Harahap Safitri, Tsamara Nayla Safrianto, Reza Salman Farizi Santi Santi Sarah Ismail Saraswati, Dwi Sari Lubis, Nurmala Sari, Inda Novita Sari, Maya Macia Sari, Putri Sari, Tri Dessy Ratna Sebayang, Saimara A M Sembiring, Egia Mintania Sri Rezeki Sihombing, Dona Olivia Sijabat, Hotman D Silitongga, Juliarta Elisabeth Silvi Dwi Utari Simamora, Amoy Dameria Sirait, Netty Julianti Sitanggang, Juninetenth Keeply F Siti Arifah Situmorang, Daniel Suci Azzahra Suci Ramadhani, Suci Sundari Apriliani SURYANI Syafira, Nadiah Zulfi Syari, Meilya Evita Talitha Nabila Tamba, Rani Tampubolon, Merna Gletesya Telaumbanua, Erikson Andrianus Tengku Sheila Chairunisa Tengku Sheila Chairunisa Tetty Lasniroha Sarumpaet Tetty Tiurma Uli Sipahutar Tripriyono, Agus Triprlyono, Agus Ujung, Jhonny Tumpal Parulian Vadia, Reni Vanisya Aprilia Sidauruk Wahyu, Ahmad Braja Wilda Zulkarnain Yani, Isbet Yohanes Kevin Lukna Zahrani , Vista Zebua, Totona Berkat Elsuran Zul Sahyani Limbong