Articles
<![CDATA[Determinansi Kebijakan Hutang pada Perusahaan Tekstil dan Garmen yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2020 ]]>
<![CDATA[Ikhsan Abdullah]]>;
<![CDATA[Arnida Wahyuni Lubis]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v4i2.8159
<![CDATA[This study aims to analyze what factors influence debt policy on textile and German companies listed on the Indonesia Stock Exchange for the period 2016 - 2020. The factors that influence debt policy in this study are Asset Structure, Profitability and Company Growth. This type of research is quantitative research. The population of this study amounted to 13 companies. The sample selection used purposive sampling method, so the research sample consisted of 6 companies consisting of 2016 – 2020. The data analysis method used in this study was multiple linear regression. Based on the results of the research conducted, it can be concluded that the asset structure does not have a negative effect on debt policy, profitability has a positive effect on debt policy, and company growth has a negative effect on debt policy. Simultaneously Capital Structure, Profitability and Company Growth have a positive effect on debt policy.]]>
<![CDATA[Pengaruh Tingkat Solvabilitas Dan Profitabilitas Terhadap Audit Delay Pada Perusahaan Dagang Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 ]]>
<![CDATA[Arnida Wahyuni Lubis]]>;
<![CDATA[Ikhsan Abdullah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v4i1.6877
<![CDATA[Penelitian ini ingin mengtahui seberapa besarnya tingkat Solvabilitas dan Profitabilitas dapat berpengaruh terhadap Audit Delay pada perusaaan Dagang di BEI. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif yakni penelitian yang berupaya untuk mengkaji dan menjelaskan bagaimana suatu variabel independen mempengaruhi variabel dependen. Populasi dan sampel dalam penelitian ini perusahaan Dagang berjumlah 47 perusahaan tetapi ada 34 perusahaan yang terdaftar sejak tahun 2015 - 2019 tidak menerbitkan laporan keuangan. Terdapat 6 perusahaan mengalami kerugian dan tdk menggunakan mata uang rupiah dengan menggunakan laporan keuangan tahunan. periode 5 tahun pengamatan dari tahun 2015-2019, sehingga total sampel sebanyak 35 pengamatan pengumpulan data pada penelitian ini yaitu dengan menggunakan data dokumentasi dengan jenis dan sumber data kuantitatif yang di peroleh dari www.idx.co.id. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda Berdasarkan hasil pengujian menunjukan bahwa Tingkat Sovabilitas berpengaruh terhadap Audit, sedangkan Profitabilitas tidak berpengaruh terhadap Audit Delay. Tetapi secara simultan Tingkat Sovabilitas dan Profitabilitas tidak berpengaruh terhadap Audit Delay]]>
<![CDATA[Strategi Bank BRI Syariah Dalam Menangani Kredit Bermasalah Di BRI Syaraiah KC. Medan ]]>
<![CDATA[Arnida Wahyuni Lubis]]>;
<![CDATA[M. Sholeh Shahfithrah]]>
<![CDATA[ Intiqad: Jurnal Agama dan Pendidikan Islam Vol 10, No 1 (2018) ]]>
Publisher : <![CDATA[UMSU ]]>
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DOI: 10.30596/intiqad.v10i1.1920
<![CDATA[Bank syariah adalah salah satu bentuk dari perbankan nasional yang mendasarkan operasionalnya pada syariat (hukum) Islam. Strategi adalah rencana yang di satukan, menyeluruh dan terpadu yang mengaitkan keunggulan strategi perusahaan dengan tantangan lingkungan dan di rancang untuk memastikan bahwa tujuan utama perusahaan dapat di capai melalui pelaksanaan yang tepat oleh perusahaan. Kredit adalah penyediaan uang atau tagihan yang dapat dipersamakan dengan itu, berdasarkan persetujuan atau kesepakatan pinjam meminjam antara bank dengan pihak lain yang mewajibkan pihak peminjam untuk melunasi utangnya setelah jangka waktu tertentu dengan pemberian bunga. ]]>
<![CDATA[Peran Bursa Efek Dalam Mendorong Pertumbuhan Ekonomi Sumatera Utara ]]>
<![CDATA[Arnida Wahyuni Lubis]]>;
<![CDATA[Mela Nurwansyah]]>
<![CDATA[ AGHNIYA : Jurnal Ekonomi Islam Vol 2, No 2 (2020): AGHNIYA: Jurnal Ekonomi Islam ]]>
Publisher : <![CDATA[Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/aghniya.v2i2.4825
<![CDATA[The Stock Exchange is a market that deals with the buying and selling of securities of companies that are already listed on the exchange. The capital market as one of the institutions that mobilizes public funds by providing means or places to carry out securities transaction activities. Economic growth is the growth of output (national income) caused by the natural increase of the population growth rate and saving rate.The purpose of the research carried out is to determine the role of the Indonesian Stock Exchange in encouraging economic growth in North Sumatra and to find out what factors affect economic growth in North Sumatra in the Capital Market sector. The method used in research is field research and documentation.The phenomenon of the role of the Indonesian Stock Exchange in encouraging economic growth in North Sumatra (North Sumatra) is still relatively low. Because many are still unfamiliar with financial products that are beneficial to the community. So far the people of North Sumatra mostly only know products in the form of savings in banks. such as the stock market and financial investment are still less desirable and understood. In 2016, only 1.25% of Indonesia's population had access to the capital market, while in 2016 it was 63.63% in banking. As a result, economic growth in North Sumatra through the stock exchange has decreased. Factors that influence economic growth are: human resources, natural resources, capital and technological mastery. Human resources in North Sumatra are qualified in science, skills and mindset of the people. As a result, economic growth in northern Sumatra increased. Natural resources in northern Sumatra are sufficient in their ability to use and preserve, as a result economic development has increased. Capital in northern Sumatra in the development of investment and labor expertise is less developed, consequently poverty has increased and economic growth has declined. Technology mastery in North Sumatra is sophisticated but to increase the effectiveness and efficiency of production. As a result theeconomy increased.]]>
<![CDATA[Strategi Pemasaran Produk Pembiayaan Multi Guna-Aparatur Sipil Negara Pada Masa Pandemi Covid-19 Di PT Bank Sumut ]]>
<![CDATA[Anissyafira Ula Paramadina]]>;
<![CDATA[Arnida Wahyuni Lubis]]>
<![CDATA[ Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 5 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR. HAMKA ]]>
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DOI: 10.22236/alurban_vol4/is1pp101-114
<![CDATA[Pandemi COVID-19 memiliki dampak yang signifikan terhadap ekonomi dunia. Akibatnya terjadinya penurunan aktivitas manusia, para pelaku usaha khususnya pedagang kecil terpaksa berhenti berjualan sehingga mereka tidak memiliki pemasukan. Maka dari itu Bank SUMUT Syariah mengambil tindakan dengan memunculkan produk Pembiayaan Multi Guna-Aparatur Sipil Negara (PMG-ASN). Tujuan penelitian ini untuk menganalisis bagaimana strategi pemasaran yang dilakukan oleh PT. Bank SUMUT Kantor Cabang Pembantu Syariah Simpang Kayu Besar selama masa pandemi Covid-19. Penelitian ini menggunakan data dengan teknik dekskriptif kualitatif. Hasil penelitian menjelaskan bahwa strategi pemasaran dengan Marketing Mix selama masa pandemi dapat memberikan peningkatan dan pengembangan dalam bidang pembiayaan. Kata Kunci : Perbankan Syariah, Strategi Pemasaran, Covid-19]]>
<![CDATA[Menganalisis Efektifitas Sistem Pengendalian Internal terhadap Pelayanan Publik pada Bidang Perizinan di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Medan ]]>
<![CDATA[Nisa Sri Rahayu Hsb]]>;
<![CDATA[Arnida Wahyuni Lubis]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas ]]>
Publisher : <![CDATA[LPPM IAI Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/visa.v2i3.1278
<![CDATA[Public services in goverment agencies, especially in the field of licensing services will not be separated from the practice of maladministration. To overcome this practice, a system that can control the implementation of public services is needed, namely the internal control system. The purpose of this research is to analyze the effectiveness internal control system for public services in the field of licensing at the invesment office and one- stop integrated service in the city of Medan. This type of research uses a qualitative description rules and all information obtained from the mechanism of observation, interviews and documentation. The results of this study indicate that the internal control system implemented in DPMPTSP Medan city has not been effective and optimal because there are still many complaints report from the public regarding the procedure system. Which is long- winded, takes a long time in obtaining permits, and it is found that Medan city DPMPTSP officers who work not yet competent and responsible for their work. Keywords: Public Service, Licensing, Internal Control System]]>
<![CDATA[Analisa Penerapan E-Filling Dalam Meningkatkan Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi di KPP Pratama Rantau Prapat ]]>
<![CDATA[Indri Apriani]]>;
<![CDATA[Arnida Wahyuni Lubis]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas ]]>
Publisher : <![CDATA[LPPM IAI Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/visa.v2i3.1280
<![CDATA[Tax is a levy that must be given to the state by individual or entities based on the law that will be used for the benefit of the state.individuals or taxpayers must report their income or income, namely by repoting the annual SPT this useful for fulfilling the obligation to pay taxes.in two ways,namely manually and online. manually using form 1770 and online using the E-Filling apllication. The purpose of this study was to determine the role of E-Filling in increasing compliance with reporting individual taxpayers' annual tax returns.this research is included in the type of descriptive research with a qualitative approach. the results of this study indicate that the presence of E-Filling is able to increase taxpayer compliance in annual SPT reporting is due to the practice of using it can be done anywhere and anytime. Keywords: E-Filling, individual taxpayers']]>
<![CDATA[Calculation of Depreciation of Fixed Assets According to Tax Regulations at PT. Surya Utama Agrolestari ]]>
<![CDATA[Ara Yustika Br. Ginting]]>;
<![CDATA[Arnida Wahyuni Lubis]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v1i2.2393
<![CDATA[Fixed assets are company assets that have a useful life of more than one year. There are several methods that can be used for the calculation of Fixed Assets. The first is the depreciation method in accordance with financial accounting standards (SAK) or with tax regulations. Depreciation method based on tax regulations for tax purposes. This research is also included in the type of descriptive qualitative research. In the accounting activity of asset depreciation at PT. Surya Utama Agrolestari is depreciated using the straight line method, this is in accordance with PSAP No 7. And the results of the study found that PT. Surya Utama Agrolestari has calculated depreciation in accordance with tax provisions and found no fiscal correction to the calculation of depreciation of fixed assets. The calculation of the company's depreciation is in accordance with the tax provisions.]]>
<![CDATA[Application of PSAK 109 in the Preparation of the Financial Statements of Baznas Pematang Siantar ]]>
<![CDATA[Intan Fitri Panisa Harahap]]>;
<![CDATA[Arnida Wahyuni Lubis]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v1i2.2445
<![CDATA[The Sharia Financial Accounting Standards Board of the Indonesian Accounting Association stipulates Statement of Financial Accounting Standards No. 109 concerning Accounting for Zakat and Infaq/Sedekah which is stipulated for institutions that manage zakat, infaq and alms funds as their main activities. The purpose of this study was to determine whether BAZNAS Pematang Siantar had complied with PSAK 109 concerning zakat and infaq/alms accounting or not in preparing financial statements. This study uses a qualitative descriptive type of research, this research was conducted at BAZNAS Pematang Siantar City, the technique used in this study was a literature study and documentation technique. The results and conclusions of this study are that BAZNAS Pematang Siantar City has not used PSAK 109 in the preparation of its financial statements. The form of financial reports used by the Pematang Siantar City BAZNAS office is a report on receipts and distribution of funds and administrative expenses.]]>
