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All Journal Media Komunikasi Geografi Jurnal Riset Akuntansi dan Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Serambi Engineering International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Mantik Jurnal Pemberdayaan Masyarakat Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Trias Politika International Journal Of Science, Technology & Management (IJSTM) Quantitative Economics and Management Studies Proceeding of The International Conference on Economics and Business International Journal of Applied Business and International Management E-JURNAL AKUNTANSI
Erlina Erlina
Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara
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 Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Social Sciences Transportation Other

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Tax Payment Revenue Ratio as Tax Risk Analysis for Manufacture Industry in Indonesia after Tax Amnesty Policy Muhammad Rifky Santoso; Erlina Erlina
International Journal of Applied Business and International Management Vol 5, No 2 (2020): August 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.993 KB) | DOI: 10.32535/ijabim.v5i2.855

Abstract

Indonesia’s Tax Amnesty potentially will increase state tax revenues in rupiah; however, it cannot increase tax compliance as measured by the tax ratio value. Tax audit as a law enforcement needs to be carried out on taxpayers with high risk in utilizing tax amnesty policies for tax avoidance. By comparing the ratio of tax payment revenue (TPR) in manufacturing companies listed on IDX, this study finds that most of the samples are indicated to have a high risk of tax avoidance, since the value of TPR is significantly lower when the tax amnesty is enacted, compared to that prior to the enactment. To determine which taxpayers are doing illegal tax avoidance and need to be audited, further analysis is necessary for those with significant TPR reduction, one of which is by analyzing the financial ratios. This method is possibly used for each industry due to its different characteristics. It facilitates both the tax authority to increase taxpayer compliance and the taxpayer to make tax planning.
DESIGN OF LOGISTICS COMPANY PERFORMANCE MEASUREMENT Aried Sumekar; Erlina Erlina; Rina Br. Bukit; Chandra Situmeang
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.232

Abstract

Bubu Logistic Indonesia is a service company. Based on company reports the performance of the operational system shows quite good results, but integrated performance measurement has never been carried out. This study aims to design a performance measurement PT. Bubu Logistic Indonesia with several integrated aspects, namely financial perspective, customer perspective, internal business process perspective, as well as learning and growth perspective which will improve the performance of employees of PT. Bubu Logistics Indonesia. This research is a design process of measuring the performance of employees of PT. Bubu Logistic Indonesia uses the Analytical Hierarchy Process (AHP) and Balance Scorecard (BSC) methods. To find out the results of designing employee performance measurements, the next step is to make a strategic map that has been proposed and approved by management and then grouped into 4 Balance Scorecard (BSC) perspectives. To find out the weight and priority of each perspective, the Analytical Hierarchy Process (AHP) method is used. The financial perspective has a weight of 39.25%, followed by a customer perspective of 36.75%, an internal business perspective has a weight of 18.75%, and a growth and learning perspective has a weight of 5.25%. From the results of measuring the performance of employees of PT. Bubu Logistic Indonesia has an average performance measurement score for 6 months of 56%.
PENGARUH DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN DAERAH KABUPATEN/KOTA PROVINSI ACEH Diky Alfitra Desky; Erlina Erlina; Sirozuzilam Sirozuzilam
JURNAL TRIAS POLITIKA Vol 7, No 1 (2023): April 2023, Jurnal Trias Politika
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jtp.v7i1.5064

Abstract

ABSTRACTEach region has General Allocation Funds(GAF), Special Allocation Funds(SAF), Revenue Sharing Funds(RSF) and Capital Expenditures that differ from one region to another will have different regional financial performance impacts, resulting in different development developments. not the same from one region to another. The aim of this study was to analyze the partial and simultaneous influence of GAF,SAF,RSF, and Capital Expenditures on the Regional Financial Performance of the Districts/Cities of Aceh Province. Research was conducted in Aceh Province. The research design is a quantitative study using archival secondary data for 2017-2021 (data on GAF,SAF,RSF,Capital Expenditure and Regional Financial Performance) library of the Central Bureau of Statistics(CBS) of the District/City Government of Aceh Province. The analytical method used in this study is multiple regression analysis. The results showed that the General Allocation Fund(GAF) is positive and significant effect on the regional financial performance of Aceh Province. The Special Allocation Fund(SAF) is positive and significant effect on the regional financial performance of Aceh Province. Revenue Sharing Fund(RSF) has a positivee and significant effect on the regional financial performance of Aceh Province. Capital Expendituree(CE) has a negative and significant efect on the regional financial performancee of Aceh Province. GAF,SAF,RSF and Capital Expenditures simultaneously have a positive and insignificant effect on the regional financial performance of Aceh Province.ABSTRAKSetiap daerah memiliki Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dana Bagi Hasil (DBH) dan Belanja Modal yang berbeda-beda yang berpengaruh pada kinerja keuangan daerah yang berbeda juga, hal ini berakibat pada perkembangan pembangunan yang berbeda antara satu daerah dengan daerah lainnya. Tujuan dalam penelitian  ini  adalah untuk menganalisis pengaruh DAU, DAK DBH, dan  Belanja  Modal secara parsial dan simultan terhadap Kinerja Keuangan Daerah Kabupaten/Kota Provinsi Aceh. Penelitian dilaksanakan di Provinsi Aceh. Desain penelitian adalah kuantitatif studi dengan menggunakan data sekunder arsip 2017-2021 (data DAU, DAK, DBH, dan Belanja Modal serta Kinerja Keuangan Daerah) dari perpustakaan Badan Pusat Statistik(BPS) Pemerintah Kabupaten/Kota Provinsi Aceh. Metode Analisa data dalam penelitian ini menggunakan analisis regresi  berganda. Hasil penelitian menunjukkan bahwa Dana Alokasi Umum(DAU) memiliki pengaruh positif serta signifikan terhadap kinerja keuangan daerah Provinsi Aceh. Dana Alokasi Khusus(DAK) memiliki pengaruh positif serta signifikan terhadap kinerja keuangan daerah Provinsi Aceh. Dana Bagi Hasil(DBH) memiliki pengaruh positif serta signifikan terhadap kinerja keuangan daerah Provinsi Aceh. Belanja Modal(BM) memiliki pengaruh negatif serta signifikan terhadap kinerja keuangan daerah Provinsi Aceh. DAU, DAK, DBH serta Belanja Modal secara simultan memiliki pengaruh positif dan tidak signifikan terhadap kinerja keuangan daerah Provinsi Aceh.
Identification Of Accountability With Competence, Community Participation And Information Technology In The Village Of Langkat District Anggi Pratama; Erlina Erlina; Sirojuzilam Sirojuzilam; Iskandar Muda
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6979

Abstract

This study aims to examine the effect of village government competence, community participation and utilization of information technology on accountability in villages in the Langkat Regency area. This research design is associative quantitative research. Data collection using a questionnaire with 244 respondents consisting of Planning, Budgeting, Administration, Reporting and Data Compilation in 47 villages in the Langkat Regency area. This research uses the SEM-Partial Least Square (PLS) approach. PLS is a component or variant-based Structural Equation Modeling (SEM) equation model. The results of this study indicate that the competence of village government, community participation and utilization of information technology have a positive effect on the accountability of village financial management. The implications of the results of this study prove that village financial accountability can be identified by factors of village government competence, community participation and the use of information technology that is adopted effectively and on target.
Proteksi Atas Barang Milik Daerah Dalam Mewujudkan Akuntabilitas di BPKAD Provinsi Sumatera Utara Dito Aditia Darma Nasution; Erlina Erlina
E-Jurnal Akuntansi Vol 29 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i02.p22

Abstract

This research aims to analyze and describe the implementation of Regional Property protection in realizing accountability in BPKAD of North Sumatera Province. The method uses in this research is qualitative approach by interviews with employees in the field of accounting and assets. The result shows that the Regional Property protection in BPKAD of North Sumatera Province was effective but was not accountable yet. The newness that made this research different from previous research was researcher added Native Revenue (PAD) to assessed accountability in protect possession of the region. Keywords : Regional Property Protection; Regional Original Income; Accountability.
Co-Authors , Rahima Br Purba Agus Christian Hutagalung Ajuan Ritonga Alimul Hadi Alistraja Dison Silalahi Anggi Pratama Ari Reza Sebayang Aried Sumekar Azhar Maksum Azizul Kholis Daniel Surya Parapat Diky Alfitra Desky Dito Aditia Darma Nasution Evodila Evodila Fadillah Sanita Harahap H. B. Tarmizi Haryono Umar Intan Wahyuni Nasution Iskandar Muda Keulana Erwin Muhammad Rifky Santoso Muhardinata Muhardinata Ngatemin - Nurul Aulia Sani Ramadhan, Puja Rizqy Rambe, Prima Aprilyani Rina Br. Bukit Rina Bukit rizka Hilda Siregar Rujiman Rujiman Rujiman Rujiman Rujiman Rujiman Siahaan, Elisabet Sirojuzilam Sirojuzilam Hasyim Sirozuzilam Sirozuzilam Situmeang, Chandra Suka Nikmat Zebua Supriadi Supriadi Suriadi, Agus Syamsul Bahri Gayo Tarmizi Venna Monica Aginta Ginting Wintari Harahap Zulkarnain Zulkarnain