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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen Dan Akuntansi Medan Jurnal Ilmiah Akuntansi DEVOTIONIS : JURNAL PENGABDIAN KEPADA MASYARAKAT Devotionis Kaizen: Jurnal Pengabdian Pada Masyarakat
Evelin R.R. Silalahi
Universitas Katolik Santo Thomas
Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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PENGARUH PERENCANAAN PAJAK DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2017-2019. Silalahi, Evelin R. R.; Ginting, Vlorentina
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 1 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i1.1758

Abstract

<br data-mce-bogus="1 Penelitian ini bertujuan untuk mengetahui dan membuktikan secara empiris pengaruh perencanaan pajak dan Aset Pajak Tangguhan terhadap Manajeman Laba. Populasi pada penelitian ini adalah semua laporan keuangan perusahaan industry barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Sampel pada penelitian ini didapatkan dengan cara Purposive sampling, dengan jumlah sampel 17 perusahaan. Teknik pengumpulan data menggunakan teknik dokumentasi. Teknik analisis data yang digunakan adalah regresi linier berganda dan pengujian hipotesis menggunakan uji t dan uji f dengan tingkat signifikansi sebesar 5%. Hasil penelitian ini menunjukkan bahwa uji secara persial (uji t): (1) perencanaan pajak berpengaruh positif dan tidak signifikan terhadap manajemen laba, hal ini dibuktikan dengan uji t dimana perencanaan pajak memiliki nilai t hitung < t tabel (0,221 < 1,67528) dengan tingkat signifikan sebesar 0,826 > 0,05. Yang berarti perencanaan pajak yang dilakukan tidak menjamin dilakukannya manajemen laba oleh perusahaan Bursa Efek Indonesia. (2) aset pajak tangguhan berpengaruh negatif dan tidak signifikan terhadap manajemen laba. Hal ini dibuktikan dengan uji t dimana beban pajak tangguhan memiliki nilai t hitung < t tabel (-1,328 < 1,67528) dengan tingkat signifikan sebesar 0,190 > 0,05. Yang berarti besarnya perubahan aset pajak tangguhan tidak menjamin diberlakukannya tindakan manajemen laba oleh perusahaan pada Bursa Efek Indonesia. Hasil uji simultan (uji F) perencanaan pajak dan aset pajak tangguhan berpengaruh negative dan tidak signifikan terhadap manajemen laba.  ">
PENGARUH STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020 Silalahi, Evelin Roma Riauli; Sihotang, Helena; Nainggolan, Veronika
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2455

Abstract

This study aims to determine the effect of capital structure (Longterm Debt to Asset Ratio and Debt to Equity Ratio) on corporate income tax payable in retail trading sub-sector companies listed on the Indonesian stock exchange in 2017-2020. The sample in this study was obtained by purposive sampling with a sample of 10 companies. The data collection technique used in this research is documentation. The analytical method used is multiple linear regression equation using SPSS 22. From the results of the SPSS test, it is known that the coefficient of determination (R square) is 0.421. This means that the capital structure (Longterm Debt to Asset Ratio and Debt to Equity Ratio) together affects the corporate income tax payable, which is 42.1%. Based on the results of multiple linear regression analysis, it can be concluded that the Longterm Debt to Asset Ratio has a significant negative effect on corporate income tax payable and the Debt to Equity Ratio has an insignificant positive effect on corporate income tax payable in retail trading sub-sector companies listed on the Indonesia Stock Exchange in 2017 -2020.
PENGARUH LOAN TO DEPOSIT RATIO DAN RETURN ON ASSETS TERHADAP PRAKTIK WINDOW DRESSING PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018-2021 Silalahi, Evelin Roma Riauli; Sembiring, Yan Christin Br; Purba, Imelda Rimenda; Zalukhu, Lian Martinline; Lumban Gaol, Romasi
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2981

Abstract

This study aims to determine the effect of Loan to Deposit Ratio and Return On Assets on Window Dressing practices in Banking Sector Companies for the 2018-2021 period. The population used in this study was Window Dressing, Loan to Deposit Ratio, and Return On Assets with 46 banking sector companies and the sample of this study was 112 obtained from 28 banking sector companies multiplied by 4 years. The data used in this research is secondary data obtained from the website www.ojk.go.id during the period 2018 to 2021. The data collection method uses documentation. The data analysis used is multiple regression analysis test. Based on the results of the analysis performed, it can be concluded that the variable Loan to Deposit Ratio partially has no effect on Window Dressing practices with a significant value of 0.090 > 0.05 and Return On Assets partially has no effect on Window Dressing practices with the acquisition of a significant value of 0.887> 0.05. In addition, it simultaneously has no effect on Window Dressing practices with a significant value of 0.117 > 0.05.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWBAN SEBAGAI PENILAIAN KINERJA MANAJERIAL PADA CV. BERKAT TAGU SEJAHTERA Silalahi, Evelin Roma Riauli; Lumban Gaol, Romasi; Sinuhaji, Oktavia Veronika Br
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3526

Abstract

This research aims to determine the application of accountability accounting to managerial performance appraisal on CV. Berkat Tagu Sejahtera. Meanwhile, data collection is carried out by library research and field research techniques. The population in this research is financial statements and information on the application of accountability accounting. The samples in this research are the company's 2020 financial statements and secondary data such as organizational structure, budget, cost classification, accounting system and accountability report on CV. Berkat Tagu Sejahtera. The method in this research uses qualitative descriptive methods. The results of this study show that the application of accountability accounting on CV. Berkat Tagu sejahtera most of it has been applied by CV. Berkat Tagu Sejahtera, there are some that are not in accordance with accountability accounting theory, including: 1). In the organizational structure of CV. Berkat Tagu Sejahtera, the placement of every responsibility center in every section of the company has not placed it well enough. 2). In the classification of CV. Berkat Tagu Sejahtera costs, it has not separated between controlled and uncontrolled costs in the accountability report, so that the costs incurred have not been efficient. 3). In the classification of account code CV. Berkat Tagu Sejahtera, it has not linked it to any accountability center in the company. 4). On the CV Berkat Tagu Sejahtra accountability report on the realization of revenues and costs did not reach the targets that had been set. And in the performance appraisal of CV. Berkat Tagu Sejahtera, it has not conducted an evaluation and investigation in the managerial performance appraisal stage so that the application of accounting is responsible for the managerial performance appraisal on CV. Berkat Tagu Sejahtera, it has not run well because it has not been maximized in implementing accountability accounting according to existing accountability accounting theory.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL PADA SIANTAR HOTEL Silalahi, Evelin Roma Riauli; Purba, Rosmeldawati; Naibaho, Pani Romauli Elisabet
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

The purpose of this research is to determine the calculation of the cost of hotel rooms using the Activity Based Costing method and to compare the cost of hotel rooms between the traditional method and the Activity Based Costing method. The population in this study consists of data on direct costs, indirect costs, and other expenses incurred by Siantar Hotel from its establishment in 1913 to the present. The sample in this study is data on direct costs, indirect costs, and other expenses incurred by Siantar Hotel during the year 2023. Data collection was conducted using documentary techniques. The data analysis technique used in this study is descriptive quantitative analysis. The research results show that there is a difference in the cost of rooms, with the Activity Based Costing method resulting in lower costs compared to the traditional method. For President Suite rooms, the difference is Rp. 224,043; for Suite rooms, Rp. 74.188; for Deluxe rooms, Rp. 15.173; for Executive rooms, Rp. 22.652; for Superior rooms, Rp. 19.217; for Standar New rooms, Rp. 77,564; for Standar Single rooms, Rp. 60.205; and for Standar Twin rooms, Rp. 5.565.
PENGARUH EFIKASI DIRI (SELF -EFFICACY) DAN KEUNGGULAN BERSAING (COMPETITIVE ADVANTAGE) TERHADAP KEBERHASILAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) KULINER KECAMATAN MEDAN SELAYANG Tinambunan, Anitha Paulina; Lumban Gaol, Julastri V; Silalahi, Evelin Roma Riauli
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

The purpose of this study is to test the influence of self-efficacy and competitive advantage on the success of the Culinary MSME business in Medan Selayang District. The population of this study is 46 MSME owners in the culinary sector. The sample in this study is forty-six culinary MSME owners. The sampling method used is the saturated sample method. The data collection method uses a questionnaire and then the data is processed with SmartPLS version 4.0. The result of this study is that for the self-efficacy variable, there is a t-statistical value of 1.338 smaller than 1.96 with a p-value of 0.083 greater than 0.05, therefore the first hypothesis is rejected. The rejection of the first hypothesis means that self-efficacy does not have a positive and significant effect on business success in micro, small and medium enterprises (MSMEs) in Medan Selayang sub-district. As for the competitive advantage variable seen from the results of data processing, there is a t-statistic value of 5.604 greater than 1.92 with a p-value of 0.000 smaller than 0.05, therefore the second hypothesis is accepted. . With the acceptance of the second hypothesis, it means that competitive advantage has a positive and significant effect on business success in micro, small and medium enterprises (MSMEs) in Medan Selayang district. This means that competitive advantage has an important role in increasing business success. From the results of the research and discussion, it is better for MSME entrepreneurs in Medan Selayang District to improve their self-efficacy by participating in training for entrepreneurs because later entrepreneurs will be able to solve problems related to culinary businesses.
PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. MODEREN PLASINDO MUTIARA PLASTIK Samosir, Guido Giovani; Silalahi, Evelin Roma Riauli
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.487 KB) | DOI: 10.54367/jimat.v1i2.2265

Abstract

This study aims to determine the application of Activity Based Management in increasing the efficiency of production costs at PT. Modern Plasindo Mutiara Plastik. The population in this study is Production Costs, Non-Production Costs, and Production Activity Data in 2020. The samples used in this study are Production Costs, Non-Production Costs, and Production Activity Data for 2020. The data analysis technique used is descriptive analysis. Based on the results of the analysis and evaluation, it can be concluded that the realization of production costs for each element of production costs using the Traditional method of cost realization is Rp. 179,847,642,267. Meanwhile, the realization of production costs using the Activity Based Management method is Rp. 178,339,161,857. Based on the comparison of the two methods, it can be seen that the difference in costs is Rp. 1,508,480,410. It can be seen that the implementation of Activity Based management can identify value-added activities and non-value-added activities. So the level of production cost efficiency by using the Activity Based Management method the company can save costs up to 2%. Therefore, companies need to apply the Activity Based Management method to eliminate these value-added activities so that production cost efficiency will be achieved. Keywords: Activity Based Management, Production Cost Efficiency, Value Added Activities, Non Value Added
PENERAPAN TARGET COSTING DALAM UPAYA PENGURANGAN BIAYA PRODUKSI UNTUK MENGOPTIMALKAN LABA KOTOR (Studi Pada UD. Tahu Suhandi Kotacane) Hutagalung, Daniel; Silalahi, Evelin Roma Riauli; Sihotang, Helena
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.551 KB) | DOI: 10.54367/jimat.v2i1.2598

Abstract

The purpose of this study was to determine and analyze the application of target costing in an effort to reduce production costs to optimize gross profit at UD Tahu Suhandi Kotacane. The population in this study is the entire income statement of UD Tahu Suhandi Kotacane from 1976 to 2021. The sample is part of the population, where the sample used is the report on production costs and the income statement in producing tofu during 2019 to 2021. Data collection techniques in this study were carried out with documentation and observation techniques. The analytical technique used in this research is descriptive data analysis technique which aims to describe the object of the research by collecting production cost reports and income statements. Based on the results of research conducted, it can be seen that the difference between the calculation of the traditional method of production costs and the target costing method is Rp. 31,300,000 (labor costs Rp. 25,040,000 + factory overhead costs Rp. 6.260,000). By using the target costing method, UD Tahu Suhandi got a gross profit in 2019 of Rp.225,628,300, where the gross profit is expected to increase by 10% from 2018 of Rp.213,463,730. In 2020 the gross profit obtained was Rp.229,828,900, where the gross profit is expected to increase by 10% from 2019 which was Rp.217,961,730. Meanwhile, in 2021 the gross profit obtained is Rp. 237,967,100, where the gross profit is expected to increase by 10% from 2020 of Rp. 226,519,990. Thus, the application of target costing is very useful to be applied to UD Tahu Suhandi, not only reducing production costs but realizing the desired profit which was previously only 10% or even more than expected. Keywords: Target costing, Production Costs, Gross Profit
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH PADA KABUPATEN SAMOSIR Situmorang, Roita; Silalahi, Evelin Roma Riauli
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v2i2.3143

Abstract

This research aims to determine the level of effectiveness and how big the contribution of land and building rights acquisition fees is to local original income in Samosir Regency. The population in this study is target data and realization of Land and Building Rights Acquisition Fees and Original Regional Income since it was implemented in 2011-2022 at the Samosir Regency Regional Revenue Agency. The sample in this study is the realization and target of receipt of Land and Building Rights Acquisition Fees and Original Regional Income from 2018-2022 at the Samosir Regency Regional Revenue Agency. The data collection technique in this research was carried out using documentation techniques. The data analysis technique used in this research is a descriptive analysis technique with a formula for level of effectiveness and level of contribution.The results of the research conducted show that the overall effectiveness level of acceptance of Land and Building Rights Acquisition Fees from 2018-2022 is categorized as "effective" with an average effectiveness level of 91.65%. And the level of contribution of Land and Building Rights Acquisition Fees to Original Regional Income in Samosir Regency as a whole for 5 years is categorized as "very poor" with an average level of contribution of 6.40%. When compared with 2013-2017 (5 years before the research), the average contribution of Land and Building Rights Acquisition Fee revenue to Regional Original Income in 2018-2022 increased by 5.14%.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN TAPANULI UTARA Sianturi, Yulinda Gita Angely; Silalahi, Evelin Roma Riauli
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3627

Abstract

This research aims to find out how much effectiveness and contribution to rural and urban land and building tax revenue in Tapanuli Utara Regency. The population in this study is target data and realization of rural and urban land and building tax revenues in the Tapanuli Utara Regency Regional Revenue Agency from 2009 to 2022. The sample in this study is the target and realization of rural and urban land and building tax revenues in 2018- 2022. The research method used is descriptive analysis with formulas for level of effectiveness and level of contribution. The results of this research, it shows that the level of to rural and urban land and building tax revenue effectiveness in 2018-2022 has an average of 89.24%. With the "quite effective" category. And the to rural and urban land and building tax revenue contribution to local own-source revenue for 2018-2022 has an average of 2.20% and is classified as "very low". And the level of rural and urban land and building tax contribution to local own-source revenue in 2013-2017 has an average of 1.92%. In the "very poor" category. The level of contribution of rural and urban land and building tax revenue to local own-source revenue during the 5 years of research, namely 2018-2022, has increased from the 5 years before the research, namely 2013-2022.
Co-Authors Anitha P. Tinambunan Daniel Hutagalung Esli Silalahi Ginting, Vlorentina HELENA SIHOTANG LAHAGU, NATAL KRISMAN Lumban Gaol, Julastri V Lumban Gaol, Romasi Manurung, Chyntia Sirila Mei Veronika Sri Endang Siagian Naibaho, Pani Romauli Elisabet Nainggolan, Veronika NASUTION, SUSI ELISABETH Nawary Saragih Pani Romauli Elisabet Naibaho Purba, Imelda R Purba, Maria Verany Purba, Rosmeldawati Samosir, Guido Giovani Saragih, Afni Eliana Siahaan, Christin Susanna Sianturi, Robasa Inriani Sianturi, Yulinda Gita Angely Sihotang, Helena SIHOTANG, VHANNY Silaban, Fitriani F. Simanungkalit, Rius Witari br Sinuhaji, Oktavia Veronika Br Sitepu, Herdini Br Sitompul, Haryani Pratiwi Situmorang, Roita Yan Christin Br Sembiring Yan Christin Br. Sembiring Zalukhu, Lian Martinline