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All Journal Dentika Dental Journal JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Majalah Ilmiah Warta Dharmawangsa Jurnal Sains dan Teknologi Pelita Masyarakat International Journal Of Science, Technology & Management (IJSTM) Jurnal Media Informatika Jurnal Ekonomi Jurnal IPTEK Bagi Masyarakat Jurnal Bisnis, Manajemen, dan Akuntansi SWARNA Innovative: Journal Of Social Science Research Jurnal Multidisiplin Sahombu HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah SWARNA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Hukum dan Edukasi Journal of Finance Integration and Business Independence
Minasari Nasution
Politeknik Unggul LP3M
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Prosedur Penagihan Piutang Bea Masuk Yang Telah Jatuh Tempo Melalui Surat Teguran Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean Belawan Nasution, Minasari; Fadli, Zahri
Jurnal Warta Dharmawangsa Vol 18, No 4 (2024)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v18i4.5194

Abstract

Analysis of School Financial Management in the Context of Tax Accounting: A Case Study at SMP Negeri 3 Hilisalawa'ahe Laia, Tutihandayani; Nasution, Minasari
Jurnal Akuntansi Hukum dan Edukasi Vol 1, No 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v1i2.3675

Abstract

Schools as educational units manage their finances independently and are bound by tax obligations. Therefore, knowledge of tax accounting is very important in planning and implementing school activities and budgets. School principals, treasurers and BOS teams must understand tax regulations related to school revenues and expenditures; such as income tax (PPh), value-added tax (VAT) and local tax. With the above premise, the author is interested in conducting research on School Financial Management in the Context of Tax Accounting: Case Study at SMP Negeri 3 Hilisalawa'ahe. The purpose of this study is to describe financial management at SMP Negeri 3 Hilisalawa'ahe, analyze the suitability of its management for tax accounting provisions, identify the obstacles faced by the financial management team of SMP Negeri 3 Hilisalawa'ahe and formulate solutions to overcome these obstacles. This research uses a qualitative approach, which is a research procedure that produces descriptive data in the form of speech or writing and observable behavior of the person (subject) itself. The data collection methods used are observation, interviews, and document review with the object of research is the financial management of SMP Negeri 3 Hilisalawa'ahe. Based on the results of the study, it was found that the Financial Management and Reporting of SMP Negeri 3 Hilisalawa'ahe is in accordance with the general provisions and procedures of taxation and there are no obstacles faced in the financial management of SMP Negeri 3 Hilisalawa'ahe because the management team is in accordance with the professional field and understands tax regulations. Translated with DeepL.com (free version).
Analisis Akuntansi Pajak Penghasilan Pasal 23 Pada PT. Rental Nias Kecamatan Lahusa Laia, Pikiran; Gani, Abdul; Nasution, Minasari
Innovative: Journal Of Social Science Research Vol. 5 No. 2 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i2.18299

Abstract

Rumusan masalah dalam penelitian ini adalah bagaimana perlakuan akuntansi pajak penghasilan Pph 23 pada Pt. Rental Nias Kecamatan Lahusa. Tujuan penelitian ini adalah untuk mengetahui perlakuan perhitungan dan penerapan akuntansi pajak penghasilan pasal 23 pada PT. Rental Nias Kecamatan Lahusa. Jenis penelitian atau Metode analisis data yang digunakan adalah deskriptif, data yang diperoleh dengan secara langsung melalui studi lapangan berupa wawancara dan dokumentasi dimana informasi yang digunakan adalah laporan rekap transaksi perpajakan berupa rekonsiliasi perpajakan, rekap pembayaran tagihan serta dokumen- dokumen perpajakan. Hasil penelitian menunjukkan bahwa terjadi lebih/kurang bayar pada tahun 2022 Rp.19.133.949 dan Sebesar Rp17.316.684 pada tahun 2023 sehingga perusahaan harus melakukan pembetulan pada bulan dan tahun yang bersangkutan.
Application Of The Fixed Asset Depreciation Method At SD 102076 Juhar Village Pranju Harlon Sinaga; Abdul Gani; Minasari Nasution
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Abstract

The aim of this research is to determine: Application of the Fixed Asset Depreciation Method at SD 102076 Juhar Village. The purpose of this research is to determine whether there are differences in the influence of depreciation methods in calculating the amount of depreciation of non-building tangible assets on reports. This research was conducted at a school. This type of research is a case study. Data was obtained by conducting interviews and documentation. The data analysis technique used is quantitative analysis technique. The data analysis method used is descriptive, where the information used is a transaction recap report. The results of the research show that it will occur more/less in 2022 in 2023. The data analysis method used is descriptive, where the information used is a recap report so that the school must make corrections in the month and year concerned.
Implementation of the Employee Payroll and Wage Accounting System at the Investment and One-Stop Integrated Service Office of North Sumatra Province Mela Andriani Hasibuan; Minasari Nasution; Abdul Gani
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Abstract

This research aims to analyze the implementation of the payroll accounting system and employee wages at the North Sumatra One Stop Integrated Services and Investment Service. An effective accounting system is very important in supporting the smooth process of employee payroll and wages, as well as ensuring accuracy and efficiency in financial recording. This research uses a qualitative descriptive method. And data is collected through observation, interviews and documentation related to payroll and wage processes. The research results show that the accounting system currently implemented has helped increase efficiency and accuracy in the payroll and wage process. It can be concluded that the implementation of the payroll accounting system uses a government regulatory system and is in accordance with applicable government regulations. The author concludes that the North Sumatra One Stop Investment and Integrated Services Service is adequate.
Application of the Fixed Asset Depreciation Method and its Impact on the Performance of Fixed Asset Reports at the One Stop Integrated Service and Investment Service Siti Nur Widya Astuti; Zahri Fadli; Minasari Nasution
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Abstract

The aim of the company is basically to ensure that the company's operations continue to obtain optimal profits on the investment invested by the shareholders or owners in the company. Application of depreciation charges for fixed assets, using a depreciation method that is in accordance with government accounting standards. Asset depreciation method at the One Stop Integrated Services and Investment Service to calculate fixed asset depreciation expenses. The depreciation expense will result in a decrease in fixed assets and government equity on the balance sheet of the financial statements. The purpose of this research is to determine the application of the fixed asset depreciation method and its impact on the performance of the Fixed Asset Report used by the One Stop Integrated Services and Investment Service. The analytical method used is the descriptive method. The data collection technique used is a documentation study which is carried out by taking the necessary data and studying and analyzing it. Based on the research results, it shows that the calculation method for depreciation of fixed assets is appropriate according to Financial Accounting Standards (SAK) No. 17 of 2008 by determining the amount that can be depreciated first. The depreciation method used and to determine the economic useful life of an asset being depreciated.
Analisis Penerimaan Pendapatan dan Piutang Usaha dalam Kaitannya dengan Pajak Pertambahan Nilai Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Weinanto, Juan Nicholas; Hastuty Hs, Widy Hastuty Hs; Nasution, Minasari
Jurnal Media Informatika Vol. 6 No. 1 (2024): Jurnal Media Informatika Edisi September - Desember
Publisher : Lembaga Dongan Dosen

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Abstract

Mayoritas perusahaan menerapkan system penjualan secara non tunai atau kredit dengan berbagai alasan yang mendasari, diantaranya yang paling sering ditemukan adalah karena penjualan yang dilakukan secara kredit memiliki manfaat bagi para pelanggan perusahaan. Penelitian bertujuan untuk mengetahui hubungan Pendapatan bersih usaha dan Piutang Dagang dengan Utang Pajak Pertambahan Nilai. Penelitian yang dilaksanakan menggunakan metode deskriptif analitis yaitu dengan melakukan penelitian pada laporan keuangan perusahaan terbuka yang dipublikasi dalam website Bursa Efek Indonesia dalam rentang tahun 2022 hingga 2023. Pada perusahaan dagang terbuka yang tercantum dalam laporan keuangan yang dipublikasikan kepada publik dalam situs Bursa Efek Indonesia.Metode analisa yang digunakan dalam penelitian ini adalah dengan metode analisa Uji Statistik deskriptif, Uji Asumsi Klasik, Uji Hipotesis dan Analisis Regresi Data Panel yang akan diuji dengan menggunakan program SPSS 22 dan Eviews 13. Dari penelitian yang dilakukan ditemukan bahwa Pendapatan bersih usaha dan piutang usaha masing-masing dan secara bersamaan memiliki pengaruh yang signifikan terhadap Utang Pajak Pertambahan Nilai Perusahaan Dagang terbuka yang terdaftar di Bursa Efek Indonesia tahun 2022-2023
AKUNTANSI PERSEDIAAN DAN LEAD TIME PENGIRIMAN TERHADAP EFISIENSI OPERASIONAL DENGAN PERAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI PADA PT. ASSA MEDAN Nasution, Minasari; Fadli, Zahri
Jurnal Warta Dharmawangsa Vol 19, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i2.6316

Abstract

PENGARUH KUALITAS INFORMASI AKUNTANSI DAN TRANSACTION FEE TERHADAP LOYALITAS NASABAH BRI LINK DI PAJAK HORAS SIANTAR BARAT Kharpah, Siti; Nasution, Minasari
Jurnal Warta Dharmawangsa Vol 19, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i2.6304

Abstract

STRATEGI PENETAPAN HARGA PENJUALAN TUNAI DAN KUALITAS PELAYANAN TERHADAP LABA PENJUALAN PADA CV SARMA MEDAN Silaban, Giovani; Gani, Abdul; Nasution, Minasari
Jurnal Warta Dharmawangsa Vol 19, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i2.6305

Abstract

Co-Authors Abdul Gani Abdul Gani Alabiyyi, Naufal Wafi Ameta Primasari Andry Roy PS Arfi Perdana Simaremare Arisandi, Rahmad Ayu Wirda Ningsih Batee, Endianus Batubara, Sherin Kristy Chaniago, Sabaruddin Cici Handayani, Cici Desi Ratna Sari, Desi Ratna Emilia Embun Sari Emilia Embun Sari Esterrina BR Tarigan Evrida uli Sitanggang Fadli, Zahri Filia Dana Tyaningsih Ginting, Regina Hanafi Purba, Nasri Harizahayu, Harizahayu Hasibuan, Mirzan Hastuty Hs, Widy Hastuty Hs Ika Astrina Indah Miranti Indriani Indriani Juliani Kharisma Syarif Kharpah, Siti Kudus, Nugrah Kusrini, Tuti Endang Laia, Pikiran Laia, Tutihandayani Lubis*, Rizkia Rahmadani M. Rizki Kurniawan Syahputra Mahyudin Mahyudin Mela Andriani Hasibuan Meysia Amalia Nasir, Miftah Faridh Nining Susanti Nirmalasari Nurul Khairina Pranju Harlon Sinaga Pratama, Yogie Purba, Nasri Hanafi Sahlina, Maya Samsiyah, Samsiyah Saputra Hasibuan, Andra Sianipar, Johanes Bernando Sihombing, Fitri M. Silaban, Giovani Simanungkalit, Siti Nurjani Siregar, Ahmad Fauzi Siregar, Arfi Luthfiyah Siti Nur Widya Astuti Telaumbanua, Indah Wahyuni Vivia Anjelina Sihombing Weinanto, Juan Nicholas Widy Hastuty HS Windyatama, Almira Yuniar Andi Astuti Zahri Fadli Zahri Fadli Zakia Fadila