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Journal : Jurnal Akuntansi Muhammadiyah

 1 
PENGARUH KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI (Study Kasus Pada Kantor Dinas Sosial Banda Aceh) Maksalmina Maksalmina
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 2: Edisi Januari - Juni 2021
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i2.1142

Abstract

This study aims to determine the effect of competence, use of accounting information technology and internal control on employee performance at Kantor Dinas Sosial Banda Aceh. The population of this study were all employees at Kantor Dinas Sosial Banda Aceh as many as 178 people and the sampling technique used the slovin technique in order to obtain 64 employees. The model used in this study is multiple linear regression analysis. The results of the study show that competence, use of accounting information technology and internal control simultaneously and partially have a significant effect on employee performance at Kantor Dinas Sosial Banda Aceh.
AKUNTANSI ZAKAT FITRAH : KAJIAN PSAK 109 (Study Kasus Pada Masjid Baitul Muqarrabin Punge Blang Cut Banda Aceh) Maksalmina Maksalmina
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 1 (2020): Edisi Juli - Desember 2020
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i1.1040

Abstract

This study aims to analyze the management of zakat in Zakah Fitrah Committee of Baitul Muqarrabin Mosque on implementing Zakah Accounting based on PSAK 109. This is a qualitative research with case study. The data collection technique done through interview. The results showed that Zakah Fitrah Committee of Baitul Muqarrabin Mosque has performed its duties and functions as the Amil Zakat Agency in accordance with decree of Badan Kemakmuran Masjid (BKM) Baitul Muqarrabin. However, the financial statements that have been compiled are not in accordance with the standard contained in PSAK 109 on Accounting for Zakah
ANALISIS PERENCANAAN PAJAK TERHADAP PENYUSUTAN PADA PT.X Maksalmina Maksalmina
Jurnal Akuntansi Muhammadiyah (JAM) Vol 12, No 2 (2022): Edisi Juli - Desember 2022
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v12i2.1570

Abstract

This research was conducted at PT. X which is domiciled in Banda Aceh, with the aim of knowing what depreciation methods can be used to minimize the company's tax burden and the impact it has. The data used is secondary data collected through documentation of financial statements for 2021 which includes data on the list of company fixed assets for 2021. This research is included in the type of descriptive qualitative research by collecting facts and identifying data that focuses on depreciation of fixed assets. Based on the research results, it was found that tax planning shows an effort to minimize the tax burden through the depreciation step using the declining balance method as a depreciation calculation. The conclusion of this study by recalculating depreciation using the declining balance method can save the tax burden that must be paid by the company
PENGARUH KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI (Study Kasus Pada Kantor Dinas Sosial Banda Aceh) Maksalmina Maksalmina
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 2 (2021): Edisi Januari - Juni 2021
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i2.1142

Abstract

This study aims to determine the effect of competence, use of accounting information technology and internal control on employee performance at Kantor Dinas Sosial Banda Aceh. The population of this study were all employees at Kantor Dinas Sosial Banda Aceh as many as 178 people and the sampling technique used the slovin technique in order to obtain 64 employees. The model used in this study is multiple linear regression analysis. The results of the study show that competence, use of accounting information technology and internal control simultaneously and partially have a significant effect on employee performance at Kantor Dinas Sosial Banda Aceh.
AKUNTANSI ZAKAT FITRAH : KAJIAN PSAK 109 (Study Kasus Pada Masjid Baitul Muqarrabin Punge Blang Cut Banda Aceh) Maksalmina Maksalmina
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 1 (2020): Edisi Juli - Desember 2020
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i1.1040

Abstract

This study aims to analyze the management of zakat in Zakah Fitrah Committee of Baitul Muqarrabin Mosque on implementing Zakah Accounting based on PSAK 109. This is a qualitative research with case study. The data collection technique done through interview. The results showed that Zakah Fitrah Committee of Baitul Muqarrabin Mosque has performed its duties and functions as the Amil Zakat Agency in accordance with decree of Badan Kemakmuran Masjid (BKM) Baitul Muqarrabin. However, the financial statements that have been compiled are not in accordance with the standard contained in PSAK 109 on Accounting for Zakah
ANALISIS PERENCANAAN PAJAK UNTUK PPh PASAL 21 Maksalmina Maksalmina
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 3 (2021): Edisi Juli - Desember 2021
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i3.1624

Abstract

This study aims to determine how the impact of the application of the Gross Method, Net Method, and Gross Up Method on the calculation of Income Tax Article 21 and which methods can be used as an alternative to tax efficiency. The research method used is comparative descriptive with quantitative measurements with primary data collection techniques, namely in the form of subject data from illustrations and documentary data in the form of a list of employee salaries in 202X from PT.X. The results showed that by using the Gross Method on the application of salary data in202X resulted in reduced employee income. The calculation using the Net Method resulted in the company's net profit increasing due to positive fiscal correction. Meanwhile, by using the Gross Up Method, the company provides tax allowances inthe same amount as the Income Tax Article 21 owed, in addition to the application of the Gross Up Method, the salary costs increase along with the decrease in the company's net income which will automatically reduce the burden of corporate income tax. From the results of these studies, it can be concluded that tax planning for PPh Article 21 with the Gross Up Method will provide benefits not only for the company but also for employees
Co-Authors Dedy Darwinsyah Filia Hanum Fitriliana Fitriliana Juwita Juwita Kasmaniar Kasmaniar Khairuna Khairuna Mahdi Mahdi Sufitrayati Sufitrayati Syaifuddin Yana