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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Owner : Riset dan Jurnal Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Enrichment : Journal of Management Pelita Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan International Journal of Applied Finance and Business Studies Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal Of Human And Education (JAHE) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Balance : Jurnal Akuntansi dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Indonesian Research Journal on Education Jurnal Adijaya Multidisiplin Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Innovative: Journal Of Social Science Research Nanggroe: Journal Of Scholarly Service Journal of Business Management and Economic Development Nanggroe: Journal of Scholarly Service Jurnal Global Ilmiah International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Nommensen Multidisciplinary Indonesian Center Journal Jurnal Akuntansi
Hasbiana Dalimunthe
Universitas Medan Area, Medan, Indonesia
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How Social Welfare Program, Transparency and Accountability of Rural Funding Management Enhancing the Public Welfare Simamora, Lestarina; Pane, Aditya Amanda; Dalimunthe, Hasbiana
Journal of Business Management and Economic Development Том 2 № 01 (2024): January 2024
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i01.560

Abstract

Public welfare is a concern that the government continues to resolve. The government has undertaken various efforts to improve public welfare. This research aims to determine the influence of goverment social welfare programs known as family hope program (PKH), transparancy and accountability of rural funding management on public walfare in Gaya Jaya Village, Lawe Sigala Gala District, Southeast Aceh. The population used in this research is the citizens of Gaya Jaya Village, Lawe Sigala-Gala District, Southeast Aceh who obtaining grants from government social walfare program (PKH). The whole population of this research is used as a sample. The number of samples used in this research amounted to 41 respondents. This research data is primary data obtained from research questionnaires, distributed to all respondents. The results of this research show that the goverment social welfare programs, transparency and accountability of rural funding management have positive and significant effect on public walfare in Gaya Jaya Village, Lawe Sigala Gala District, Southeast Aceh. From the results of this research, it is expected that in the next government social welfare program there will be no mistargeting in assisting the public.
PEMBANGUNAN KORPORASI PERTAMBANGAN MELALUI PENDEKATAN AKUNTANSI LINGKUNGAN (STUDI KASUS PADA PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Anindya, Desy Astrid; Habibie, Muhammad; Dalimunthe, Hasbiana
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 9 No. 4 (2023): 2023 Juni
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

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Abstract

The purpose of this study was to determine the effect of environmental accounting and company size on profitability partially and simultaneously. The population in this study is the mining sub-sector companies as many as 42 companies with a sampling technique based on criteria using purposive sampling. The sample obtained based on the criteria of 15 mining sub-sector companies. This type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using SPSS v.25. The results of the study state that Environmental Accounting partially has a positive and significant effect on profitability and company size partially has a positive and significant effect on profitability.
Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, Sanksi Perpajakan dan Pendapatan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Desa Tambunan Kecamatan Sibolangit Gretia Lamtiur Oktavia Lumban Gaol; Thezar Fiqih Hidayat Hasibuan; Hasbiana Dalimunthe
Jurnal Adijaya Multidisplin Vol 2 No 01 (2024): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh sosialisasi perpajakan, pengetahuan perpajakan, sanksi perpajakan dan pendapatan wajib pajak terhadap kepatuhan wajib pajak bumi dan bangunan di Desa Tambunan Kecamatan Sibolangit. Jenis penelitian yang digunakan pada penelitian ini adalah jenis kuantitatif. Populasi dalam penelitian ini yaitu sebanyak 132 wajib pajak yang ada di Desa Tambunan. Sampel dari penelitian ini yaitu 57 responden Sumber data yang digunakan dalam penelitian ini adalah sumber data primer. Teknik pengumpulan data yang digunakan pada penelitian ini menggunakan teknik pengumpulan dengan kuesioner. Metode yang digunakan pada penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian secara parsial menunjukkan bahwa sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, pengetahuan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dan pendapatan wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil penelitian secara simultan menunjukkan bahwa sosialisasi perpajakan ,pengetahuan perpajakan, sanksi perpajakan, pendapatan wajib pajak secara simultan mempengaruhi kepatuhan wajib pajak.
Pengaruh Sistem Informasi Akuntansi, Partisipasi Penyusunan Anggaran dan Pengendalian Internal Terhadap Kinerja Manajerial pada Perumda Air Minum Tirta Tamiang Kabupaten Aceh Tamiang Muzdalifa, Yayang; Dalimunthe, Hasbiana
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol 4 No 02 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.4664

Abstract

This research aims to determine the influence of accounting information systems, budget preparation participation, and internal control on managerial performance at Perumda Air Minum Tirta Tamiang, Aceh Tamiang Regency. The type of research carried out is causal associative research. This research was conducted on company employees using a purposive sampling technique, with a total sample of 35 people. The data collection technique was obtained through a questionnaire which was measured using a Likert scale and statistically processed with the help of SPSS version 27.00 For Windows. Data analysis techniques use descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis, hypothesis tests and coefficient of determination tests. The research results show that partially the accounting information system, participation in budget preparation, and internal control have a positive and significant effect on managerial performance. Simultaneously accounting information systems, participation in budgeting and internal control have a positive and significant effect on managerial performance.
PENGARUH ASET PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Hasbiana Dalimunthe
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 3 (2024): Edisi Oktober 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i3.11391

Abstract

Dalam memanajemen laba tentunya perusahaan harus memperhatikan beberapa hal sepertiperencanaan pajak nya dan aset pajak yang ditangguhkan. Jika dilihat dari penelitian yang telahdilakukan maka Secara keseluruhan, data ini mencerminkan adanya perubahan signifikan dalam aspek-aspek keuangan. Seperti aset pajak tangguhan yang mengalami fluktuasi besar, sementaraPerencanaan Pajak juga mengalami fluktuasi, hal ini mengakibatkan manajemen laba yang kurangmaksimal.Jenis penelitian yang digunakan adalah kuantitatif dengan jenis data sekunder. Pada daftarBursa Efek Indonesia terdapat seluruh perusahaan jasa sub sektor property dan real estate yangdijadikan populasi dalam penelitian ini. Penelitian ini menggunakan metode purposive sampling.Adapun sampel penelitian yang digunakan terdapat 18 perusahaan dengan total data 72 observasidalam masa waktu 4 tahun. Informasi yang dikumpulkan dari analisis riset ini di uji dengan uji statistikadeskriptif, uji asumsi klasik, analisis regresi linear berganda dan pengujian hipotesis yang menggunakan aplikasi Statistical Package for the Social Sciences (SPSS) versi 25. Ditemukan hasil penelitian ini bahwa secara parsial aset pajak tangguhan tidak berpengaruh terhadap manajemen laba dan perencanaan pajak berpengaruh positif dan signifikan terhadap manajemen laba. Adapun pengujian secara bersama-sama menjelaskan bahwa aset pajak tangguhan dan perencanaan pajak berpengaruh positif dan signifikan terhadap manajemen laba.
Sosialisasi Financial Planning Untuk Kalangan Remaja Pada Siswa/i Sekolah Menengah Pertama Swasta Muhammadiyah 1 Medan Dalimunthe, Hasbiana
Journal Of Human And Education (JAHE) Vol. 5 No. 1 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i1.2168

Abstract

Abstrak Pengabdian kepada masyarakat merupakan kegiatan dari Tridharma Perguruan Tinggi Universitas bertujuan memberikan pelayanan/kontribusi kepada masyarakat. Pengabdian kepada masyarakat ini dilaksanakan oleh dosen bersama-sama dengan mahasiswa atas nama institusi untuk mengaplikasikan ilmu pengetahuan dan keterampilan yang dimiliki kepada masyarakat. Tim pengabdian masyarakat ini memberikan pengetahuan kepada siswa/i dengan melakukan sosialisasi mengenai financial planning untuk kalangan remaja khususnya pada siswa/i SMP Swasta Muhammadiyah 1 Medan. Kegiatan yang telah dilakukan oleh dosen Universitas Medan Area ini, diharapkan dapat meningkatkan kesadaran siswa/i SMP Swasta Muhammadiyah 1 dengan menjelaskan cara mengelola keuangan yang baik sejak dini. Sehingga kebutuhan siswa dapat lebih terjamin dan memiliki keungan yang stabil di masa depan. Dalam kegiatan pengabdian masyarakat ini ada beberapa yang dilaksanakan yaitu observasi, ceramah, diskusi dan evaluasi. Hasil dari kegiatan ini memperlihatkan adanya peningkatan pemahaman dan motivasi siswa/i dalam menerapkan pengetahuan yang diperoleh ke dalam kehidupan sehari-hari. Evaluasi menunjukkan siswa sangat antusias terhadap topik ini. Diharapkan kegiatan ini dapat menjadi model bagi program edukasi keuangan di masa mendatang. Kata kunci: Financial Planning, Jenis Investasi
Pengaruh Tax Amnesty, Pemahaman Peraturan Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak pada KPP Pratama Pematang Siantar Purba, Rophita Sonia; Dalimunthe, Hasbiana; Habibie, Muhammad
Jurnal Global Ilmiah Vol. 2 No. 7 (2025): Jurnal Global Ilmiah
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/jgi.v2i7.207

Abstract

This study aims to analyze the influence of tax amnesty, understanding of tax regulations, and tax sanctions on taxpayer compliance at the Primary Tax Office (KPP) Pratama Pematang Siantar. The sample in this study was 100 respondents who were registered taxpayers at the Pematang Siantar Pratama Tax Service Office. Sampling used random sampling with a significance level of 0.05. Taxpayer compliance is a crucial factor in optimizing state revenue through taxes. In recent years, the government has implemented various policies, such as tax amnesty, to increase taxpayer compliance. Understanding tax regulations and the existence of tax sanctions are also factors that can affect the level of taxpayer compliance. This study uses a quantitative approach with a survey method involving taxpayers registered at KPP Pratama Pematang Siantar as respondents. The data were analyzed using multiple linear regression to examine the relationship between the studied variables. The results show that tax amnesty and understanding of tax regulations have a positive and significant influence on taxpayer compliance. Meanwhile, tax sanctions also affect compliance but with a lower level of significance compared to the other two variables. These findings indicate that increasing understanding of tax regulations and effective tax amnesty policies can enhance taxpayer compliance. Therefore, further efforts from tax authorities are needed to improve tax education and implement more effective sanctions to encourage taxpayer compliance.
The Influence of Asset Management, Solvency, and Liquidity on Financial Performance in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023 Yanita Paulina Br Sebayang; Retnawati Siregar; Hasbiana Dalimunthe; Shabrina Tri Asti Nasution
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.95-106

Abstract

This study aims to determine and analyze the effect of asset management, solvency, and liquidity on financial performance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The main problem in this study stems from the phenomenon of fluctuations in Return on Assets (ROA) which shows the inconsistency of the financial performance of companies in the sub-sector, so it is necessary to further explore the financial factors that influence it. The approach used in this study is a quantitative approach with an associative research type. The population in the study was 26 companies, with a purposive sampling technique obtained 20 companies as samples, which were multiplied by 3 years of observation period, resulting in 60 observation data. The data used is secondary data in the form of annual financial reports obtained through the official IDX website (www.idx.co.id). Data analysis techniques were carried out through classical assumption tests, multiple linear regression tests, partial tests (t-tests), simultaneous tests (F-tests), and determination coefficient tests using SPSS software version 25. The results of the study showed that partially, asset management, solvency, and liquidity each had a positive and significant effect on financial performance. Simultaneously, the three independent variables also had a positive and significant effect on the company's financial performance. These findings indicate that efficient asset management, a healthy capital structure, and the company's ability to meet short-term obligations are important factors in improving financial performance. Therefore, companies are advised to pay attention to these three aspects in managerial decision making to achieve long-term financial goals.
PENGARUH TRANSAKSI ONLINE (E-COMMERCE), MODAL TERHADAP PENDAPATAN UMKM DI KECAMATAN BATANG KUIS Dalimunthe, Hasbiana
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.14088

Abstract

To develop a business, of course, income is needed that is equivalent to the capital that has been spent on the business. Therefore, to get the same income as the capital, you must pay attention to what can affect income, such as the transaction model and how much capital is spent. If you look at the data that has been studied, this data has reflected the existence of income that has fluctuated, but is inversely proportional to the increasing number of MSME business actors in the Batang Kuis area. This can be caused by several factors, one of which is the COVID-19 pandemic in 2022. This study aims to determine the effect of Online Transactions and capital on MSMEs in Batang Kuis District. This study uses a purposive sampling method which is calculated using the Slovin formula, namely 99.83 MSMEs rounded up to 100 MSMEs. There are 11 villages that are the population in this study, which use quantitative descriptive data types and use primary data sources taken using questionnaires and interviews. The results of this study indicate that online transactions), capital have a positive and significant effect on MSME income in Batang Kuis District.
Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan dan Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Annisa Putri; Rana Fathinah Ananda; Hasbiana Dalimunthe; Fauziah Rahman
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2656

Abstract

The objective of this study is to examine the effect of carbon emission disclosure, environmental performance, and corporate social responsibility on firm value, both partially and simultaneously. This research adopts a quantitative approach using an associative method. The population consists of 105 mining companies, with purposive sampling selecting 35 companies over a four-year period, resulting in a total of 140 samples from mining companies that meet predetermined criteria and are listed on the Indonesia Stock Exchange during the period 2020–2023. The type of data used is quantitative, sourced from secondary data. Data collection methods involve annual reports and sustainability reports published by mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. The data analysis method employed is multiple linear regression analysis, using the SPSS (Statistical Program for Social Science) software, version 15. The partial test results show that carbon emission disclosure and corporate social responsibility do not have a significant effect on firm value in mining companies listed on the Indonesia Stock Exchange for the years 2020–2023. However, environmental performance partially has an influence on firm value for these companies. Simultaneously, the study demonstrates that carbon emission disclosure, environmental performance, and corporate social responsibility collectively have an effect on firm value in mining companies listed on the Indonesia Stock Exchange during the 2020–2023 period.
Co-Authors Aditya Amanda Pane Anggriani, Eli Putri Annisa Putri Desy Astrid Anindya Elvira, Bella Enyvia Natania Siagian Fauziah Rahman Gretia Lamtiur Oktavia Lumban Gaol Gurusinga, Karolin Stevani Br. Habibie, Muhammad Hasugian, Diana Syahfitri S. Hesti Sabrina Indawati Lestari Indi Fadliah Lestari Simbolon, Mega Linda Lores Lores, Linda May Hana Bilqis, May Hana Mhd. Ansor Lubis Mita Wulandari Muzdalifa, Yayang Nababan, Fitrika Purba, Rophita Sonia Rahmadhani, Sari Nuzullina Rana Fathinah Ananda Retnawati Siregar Retnawati Siregar Rezeilina, Diana Sagala, Indah Cahya Simamora, Lestarina Siregar, Akbar Tambunan, Putri Desy Teddi Pribadi Thezar Fiqih Hidayat Hasibuan Yanita Paulina Br Sebayang Yuni Syahputri