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Factors Affecting the Quality of Financial Reports in Baznas North Sumatra Hastuti Olivia; Nurlaila Nurlaila
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6529

Abstract

This study aims to determine the factors that affect the quality of financial reports in Baznas throughout North Sumatra. This is related to the large number of Regency/City Baznas in North Sumatra that provide financial reports only on revenues and expenses. This study uses a quantitative method using SmartPLS 3.0. The research sample is all BAZNAS in North Sumatra registered in the 2019 National Zakat Index, which amounts to 12 Regency/City Baznas. The sample of this study were 52 people. From the initial data processing, it is known that the loading factor in this study is not below 0.7. The results of the study using boostraping are known that Human Resource Competence has an effect on the quality of financial reports with t table greater than  t count 2.106 > 1.76, Computer Technology has no effect on the quality of financial reports because t table is smaller than  t arithmetic 0.501 < 1.67, the application of PSAK 109 has no effect on the quality of financial statements because t table is smaller than  t count 0.679 < 1.67.
Analisis Pengelolaan Pajak Parkir Terhadap Pendapatan Asli Daerah pada Badan Pengelola Pajak dan Retribusi Daerah Kota Medan Putri Aulia Br Siregar; Nurlaila Nurlaila
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Parking tax is one of the local revenue and should be potential enough to affect the increase in local revenue, one of which is the original income in the city of Medan. This is because every year many people use private transportation and not only that, buildings or malls that provide parking spaces are also increasing. With the development of existing facilities, for example, more and more entertainment venues are opened, resulting in an increase in parking taxes every year. Based on this explanation, the purpose of this study is to find out how parking tax management is on Medan City's Original Regional Revenue. By doing this analysis, we become aware of how the management is carried out by the government to increase local revenue. Management itself basically includes four aspects, namely planning, organizing, implementing, supervising/controlling. In this study, the author uses a qualitative research method using a descriptive qualitative approach. For the data collection method in this study, namely by conducting interviews with City BPPRD employees and also utilizing documentaries, and on-site observations.
Analisis Faktor yang Mempengaruhi Pembayaran Pajak terhadap Kesadaran Masyarakat pada Badan Pengelola Pajak dan Retribusi Derah Kota Medan Raudhah Jannatun; Nurlaila Nurlaila
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini bertujuan untuk untuk membuktikan secara empiris adanya pengaruh sikap wajib pajak, motivasi wajib pajak, kesadaran wajib pajak, pengetahuan wajib pajak, pendidikan wajib pajak, dan persepsi wajib pajak tentang sanksi denda PBB terhadap kepatuhan wajib pajak dalam membayar PBB. Populasi dalam penelitian ini adalah seluruh wajib pajak yang terdaftar di Badan Pengelola Pajak dan Retribusi Daerah Kota Medan. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan dan persepsi wajib pajak dalam pelaksanaan sanksi denda PBB berpengaruh terhadap kepatuhan wajib pajak dalam membayar PBB. Sedangkan sikap wajib pajak, motivasi wajib pajak dan kesadaran wajib pajak tidak berpengaruh terhadap kepatuhan wajib pajak dalam membayar PBB di Kota Medan.
Pengaruh Efektivitas Penerimaan Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Dessy Wulandari; Nurlaila Nurlaila
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the effect of the effectiveness of local tax revenues and levies on local revenue in the city of Medan in 2016-2018. The independent variables used in this study are the effectiveness of local tax revenues and the effectiveness of local retribution receipts, while the dependent variable is local revenue. The type of research used is associative. The population used in this study is the regional government budget realization report of Medan City. The number of samples was 36 months during the 2016-2018 period, with the sampling technique using the time series method. The type of data used in this research is quantitative data. The data source used in this research is secondary data. The results show that partially the effectiveness of regional tax revenues (X1) has a positive effect on regional original income, the effectiveness of local retribution receipts (X2) has a positive effect on regional original income. The value of is 0.991, which means that 99.1% of local revenue is influenced by the effectiveness of local tax revenue and the effectiveness of receiving local user fees, while 0.09% is explained by other variables which are not tested in this study.
Analisis Peran Badan Pengelola Pajak dan Retribusi Daerah pada Penerimaan Pajak Parkir di Kota Medan Rizky Nurul Huda; Nurlaila Nurlaila
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Regional Original Income (PAD) is one of the rights of local governments which is recognized as an addition to the value of net assets obtained from Regional Taxes. One part of the Regional Tax is the Parking Tax. Parking tax is a tax imposed on the provision of off-street parking services by individuals or entities, both those provided to complement the main business facilities or those used as a core business such as a motorized vehicle garage that collects fees. The purpose of this study was to find out how the role of BPPRD in managing parking tax revenues, and to find out the obstacles and efforts in collecting parking taxes in Medan City. The research method used in this research is descriptive qualitative, this method is used to describe, describe, and interpret, the circumstances or situations related to the application of parking tax receipts at the Regional Tax and Retribution Management Agency (BPPRD) office of Medan City. The results showed that the Medan City BPPRD was quite good in carrying out its role in managing parking tax revenues. This can be seen from the realization and revenue targets in 2016-2018 which experienced a good increase if calculated.
Analisis Efektivitas dan Konstribusi Penerimaan Pajak BEA Perolehan Hak Atas tanah dan Bangunan BPHTB DAN PBB-P2 terhadap PAD di Kabupaten Aceh Selatan Fitria Ratna Lingga; Nurlaila Nurlaila
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The purpose of this study was to find out how the level of effectiveness and contribution of tax revenue from Land and Building Rights Acquisition Tax (BPHTB) to Regional Original Income (PAD). The analytical method used is primary data (observation results) and secondary data (data from agencies and interviews). The results showed that in Aceh selatanRegency the level of effectiveness of BPHTB tax revenues was categorized as very effective in 2021, while in 2019 BPHTB tax revenues were categorized as less effective and the contribution to land and building rights acquisition fees (BPHTB) during 2021 was categorized as good. The South Aceh District Government must be more active in collecting Land and Building Acquisition Fees (BPHTB) so that its contribution can increase
Inovasi Website Perpustakaan Digital (E-Library) untuk Mendukung Layanan Informasi pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean Belawan Ary Satria Putra; Nurlaila Nurlaila
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini bertujuan untuk mendukung layanan informasi perpustakaan digital pada kantor pengawasan dan pelayanan Bea dan Cukai Tipe Madya Pabean Belawan. motivasi, inovasi dari Perpustakaan Digital dan berbagai upaya yang dilakukan untuk memberikan informasi dan pemahaman bagi pegawai, pengguna jasa dan masyarakat luas terkait dengan berbagai informasi, jurnal, dan buku-buku yang tersedia di Kantor Pengawasan dan Pelayanan Bea dan Cukai (KPPBC) Tipe Madya Pabean Belawan. Pengetahuan dan kesadaran untuk belajar dan mengetahui perpustakaan digital untuk masyarakat dan pegawai Bea dan Cukai TMP Belawan
Analisis Potensi, Efektifitas, dan Mekanisme Pemungutan Pajak Reklame terhadap Badan Pengelolaan Pajak Retribusi Daerah Kota Medan Efrida Sari Ramayani Siahaan; Nurlaila Nurlaila
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This research journal reviews the analysis of the potential, effectiveness, and mechanism for collecting billboard taxes on the Medan City BPPRD. The purpose of this research is to find out how big the potential for advertisement tax is at BPPRD, the billboard tax collection system and also the advertisement tax levy on regional income. And how is the billing tax collection system at BPPRD. Advertising tax is one of the most important taxes as a source of local revenue. With the advertisement tax, it is hoped that it will become one of the main sources of revenue. In the case of regionally administered advertisement taxes, the potential for existing advertisement taxes is multiplied by the tax imposition market which is determined based on regional regulations. Effectiveness describes the ability of local governments to realize the advertisement tax compared to the target set based on the real potential of the region. The contribution is used to find out how big the role of the advertisement tax is to local taxes so that it can provide a clear picture of the actions and policies taken by local governments in increasing advertisement tax revenues.The type of research used is qualitative research with a naturalistic paradigm. The research instrument is direct observation and question and answer with BPPRD employees.
Analisis Layanan Jaza Pospay terhadap Pengendalian Intern Atas Pendapatan PT.Pos Indonesia (Persero) KCP. AEK Kota Batu, Labuhanbatu Utara Izzatul Zannah; Nurlaila Nurlaila
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

One of the most important objectives of internal control is to create good control within companies and cooperatives. In improving good systems and procedures. The purpose of this study was to determine the systems and procedures for paying bills with pospay points (sopp pos) in supporting internal control. This research was conducted using a case study at the post office in North Sumatra. This research uses descriptive qualitative method. Researchers then collect information through interviews, field observations, documentation and literature studies to confirm the information obtained. because of that While studying with Pospay you can pay various bills and fees, namely telephone bills Payment, electricity bills (PLN), electricity bills, drinking water bills (PDAM), Insurance, installment loans (financing), credit card loans and personal loans, credit enhancements, increased funds, TV subscriptions and others.
Analisis Sistem Akuntansi Penggajian Pegawai UPT Pengawasan Ketenagakerjaan Wilayah 1 Medan Uci Roito Anggina Nst; Nurlaila Nurlaila
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The purpose of this study was to find out how the Payroll Accounting System for employees at UPT Labor Inspection Region 1 Medan. The application of the method in this research is descriptive qualitative, which uses descriptive research with a qualitative approach. Based on the results of the research that has been explained, the functions related to the payroll accounting system at UPT Labor Inspection Region 1 Medan are in accordance with the theory of functions related to the payroll accounting system which have been explained as there are staffing functions, timekeeping functions, payroll making functions, accounting functions, financial functions . The accounting function, financial function, and payroll function are carried out by the Finance Sub-Division of the North Sumatra Province Manpower Office.
Co-Authors Abdul Bahar Muslim Achmad Zaelani Agustiar Agustiar Ahmad Fathul Aziz Ahmad Qorib Ahmad Ripai Saragih Aisyah Nurul Umamah Alwi Pratama Putra Siregar Amalia Naura H Anak Agung Istri Sri Wiadnyani Anggi Kharisma Putri Annisa Namira Annisa Utami Wallad Arifin Fauzi Lubis Arnika Dwi Asti Ary Satria Putra Atika Atika Audi Fazhillah Ayu Aldira Sari Ayu Raudah Zamzam Azka Wardatul Hayyah B. P. Priosoeryanto Bayu Gusmara Candhra Dwi D.R Cici Putri Ardyanti Cokro Aminoto Dandi Gunawan Darmawaty Rauf deni adi saputra Deni Setyowati Dessy Wulandari Dewi Arisanti Dewi Erianti Diris Pulungan Diva Mumtazah Putri Zulferry Efrida Sari Ramayani Siahaan Eki Dwi Eksanti Ela Sapitri ELIHAMI, ELIHAMI Elvina Zuhir Endah Setyaningsih Ernawati Ernawati Evy Eryta Farnida Esa Faujiah Faujiah Fitria Ratna Lingga Hafiz Hafiz Haririah Haririah Hasan Hasan Hasanah Hasanah Hastuti Olivia Iis Aisyah Irma Dewiyanti Istiyati Mahmudah Izzatul Zannah Jabid, Abdullah W. Jannah, Nurul Jasri Jasri Juheni Lalawaralata Juliana Batubara Kamis, Ruslan A. Khairunnisak Khairunnisak Kurshin M.S Marsaoly Laylan Syafina Lubis, Silvi Puspa Widya Mahrizal Mahrizal Martini Martini Marwan Marwan Marwan, Deinike Wanita Meilinda Maulidya Widiyanti Meisyah Rambe Milla Anggraini Mira Anjani Mochamad Nasrullah Morina Sari Simamora Muassomah Muassomah Muhammad Lathief Ilhamy Nasution Muhammad Saleh Siregar Muhammad Zalnur Muslimin Muslimin Mutiara Ratu Shapura Neza Desyarti Ning Iswati Nur Aisiyah Mulyati Nur Habibah Nur Hanna Nurfarida Deliani Nurhasanah Nurhasanah Nuri Aslami Nuril Ainularifin Nurkocin Nurkocim Nurlailah Nurlailah Nurul Inayah Nurweni Nurweni Oryza Ardhiarisca Praba Ginandjar Prillinaya Yudhistira Putik Kasih S Putri Aulia Br Siregar Putri Cahya Novebriani putri febrianti Rahmati Rahmati Raudhah Jannatun Ridho Pratama Risman Risman Rizky Ananda Dafitra Siregar Rizky Nurul Huda Rohani Katili S. Andriyanto S.H.I. Purnomo S.T. Astuti Safri Basir Salsabila Dwi Ananda Sari Wahyuni Sari, Nukhak Nufita Selvi Putri Rahayu Senly Ardalena Damanik Silvi Wijaya Siti Nur Adillah Siti Ramadhani Saragih Sri Hardianti Sartika Sriyana Sriyana Suryahadi (Suryahadi) Syarifah Rahmiza Muzana T. Samudro Tri Inda Fadhila Rahma Tuti Anggraini Tuti Heiriyani Tyara Maharani Uci Roito Anggina Nst Ummi Rahayu Saragih Ummu Huzaifah Br Purba Very Armanda Siregar Wardah T. Simamora Widya Sariati Wirda Wirda Y. Yulianti Yetty Yetty Yolanda Mohunggo Yuli Retnani Yungki Akbar Yusrina Rsia Siregar Zaitun Qamariah Zandy Pratama Zain Zuleiha Husen Zulkifili Zulkifili Zulmuqim Zulmuqim Zuriatin Zuriatin