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All Journal Jurnal Riset Akuntansi dan Bisnis Community Engagement and Emergence Journal (CEEJ) International Journal Reglement & Society (IJRS) Daengku: Journal of Humanities and Social Sciences Innovation Innovative: Journal Of Social Science Research Journal of Economic and Business (JEB)
Bonifasius H. Tambunan
Universitas HKBP Nommensen
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peran Komite Audit Dalam Good Corporate Governance Lidia Tambunan; Bonifasius H. Tambunan
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6618

Abstract

Overall corporate governance relating to the system and discussion of discussions on the company. The agent has a behavior that tends to side with the stakeholders as a principal that benefits the company. If more and more stakeholders are harmed, the company's reputation will become worse and no one will cooperate with the company. The role of the audit committee on the principle of equality is an important role for parties who are in line with the company so that it is fair to all companies so that no one is harmed. The role of the audit committee is based on the principle of responsibility, which plays an important role in running a good / healthy business, not in its own interests.
Pengaruh Pengetahuan Etika Profesi Akuntan Terhadap Persepsi Mahasiswa Akuntansi Mengenai Creative Accounting Bonifasius H. Tambunan; Astria G. A. Silitonga
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.6767

Abstract

The purpose of this study effect of professional ethical knowledge of accountants on accounting students' perceptions of creative accounting among students at the University of HKBP Nommensen Medan. This research is causality. The population in this study were active students of S1 Accounting Study Program, Faculty of Economics, University of HKBP Nommensen Medan who had taken Business and Professional Ethics courses. The sampling technique was purposive sampling technique, namely taking samples with certain criteria, in order to obtain a total of 150 people. The research method used a survey method with a questionnaire. The approach used is quantitative by processing the data obtained from the questionnaire after first being transformed into numeric data using a Likert scale. The data were processed using SPSS 23.0 software. The analysis used is a simple linear analysis. The research instrument test consisted of validity and reliability tests. The classical assumption test consists of normality test, heteroscedasticity test and multicollinearity test. Hypothesis testing consists of t test (partial test) and determinant coefficient test (R2).
Pelayanan Perpajakan, Dan Sosialisasi Perpajakan, Terhadap Kepatuhan Wajib Pajak Bonifasius H. Tambunan
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6531

Abstract

The purpose of this study was to analyze the effect of knowledge of tax regulations, tax services, and tax socialization on taxpayer compliance with sanctions as a moderating variable at the Balige Primary Tax Office. This type of research is causality. The population in this study were individual taxpayers registered at the Balige Primary Tax Office. The sampling method used in this study was nonproability sampling, namely incidental sampling. The type of data used in this study is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that the knowledge of tax regulations, tax services, and tax socialization simultaneously has a significant effect on taxpayer compliance. Knowledge of tax regulations has a positive and significant effect on taxpayer compliance. Tax services have a positive and significant effect on taxpayer compliance. Tax socialization has a negative effect on taxpayer compliance
The Effect Of Budget Participation, Budget Target Clarity and Authority Transfer on Managerial Performance Bonifasius H. Tambunan
International Journal Reglement & Society (IJRS) Vol 2, No 1 (2021): January-April
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v2i1.78

Abstract

The purpose of this study was to determine and analyze the effect of participation in budgeting, clarity of budget targets, and delegation of authority on managerial performance in the North Tapanuli Regency Government. This type of research is causality. The analysis used is multiple linear analysis. The research instrument test consisted of validity and reliability tests. The classical assumption test consists of normality test, heteroscedasticity test and multicollinearity test. Hypothesis testing consists of the f test (simultaneous test), t test (partial test) and determinant coefficient test (R2). The results of this study indicate that budgetary participation, clarity of budget targets, and simultaneous delegation of authority have a significant effect on managerial performance. Budgeting participation has a positive and significant effect on managerial performance. Clarity of targets has a positive and insignificant effect on the budget on managerial performance. The delegation of authority has no effect on managerial performance. and simultaneous delegation of authority have a significant effect on managerial performance. Budgeting participation has a positive and significant effect on managerial performance. Clarity of targets has a positive and insignificant effect on the budget on managerial performance. The delegation of authority has no effect on managerial performance. and simultaneous delegation of authority have a significant effect on managerial performance. Budgeting participation has a positive and significant effect on managerial performance. Clarity of targets has a positive and insignificant effect on the budget on managerial performance. The delegation of authority has no effect on managerial performance.
Studi kasus: Penerapan Pajak Penghasilan Pasal 21 Bonifasius Tambunan; Agnes Monica Simanjuntak
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/10521

Abstract

Already using PTKP as stipulated in the Director of Tax Regulation No. 101/PMK.010/2016 and Article 21 PPh rates for individuals. 2. Payment of taxes and filling of Article 21 Annual SPT for the year 2021 made by employees of PT. Pabrik ES Siantar has been carried out in accordance with Law No. 36 of 2008 concerning Income Tax and General Provisions and Taxation Procedures because it has included the required data. in need. 3. The annual SPT report has been made on time, in accordance with the time period stipulated by Law Number 36 of 2008 concerning Income Tax and General Provisions and Tax Procedures so that the company is not subject to administrative sanctions.Employees of PT. Factory ES Siantar should continue to calculate Article 21 income tax, deposit and report income tax article 21 in accordance with the applicable Tax Law. However, always follow the development of the Taxation Law and the latest tax regulations stipulated by the Director General of Taxes regulations for the calculation, deposit, and reporting of PPh article 21 for the following year in order to fulfill its tax obligations properly.
Analysis of the Schedule of Budget Implementation, Organizational Commitment, and Bureaucratic Reforms on Budget Absorption in the North Tapanuli Regency Government Bonifasius H. Tambunan
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 2 No. 2 (2022)
Publisher : Lembaga Penelitian dan Pengembangan Teknologi dan Rekayasa, Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.831 KB) | DOI: 10.35877/454RI.daengku904

Abstract

The purpose of this study was to analyze the effect of budget execution, bureaucratic reform, and organizational commitment to budget absorption with the quality of human resources as a moderating variable in the regional government organizations of North Tapanuli Regency. The population used was all regional apparatus organizations of the North Tapanuli Regency Government, totaling 45 (forty five) regional apparatus organizations. The sampling technique in this study was carried out by the census method or saturated sample, where all members of the population were sampled. Furthermore, 2 (two) questionnaires will be given to each regional apparatus organization which will be filled in by the Financial Administration Officer and the Expenditure Treasurer of the regional apparatus organization. So that the total sample to be used is 90 respondents. The type of data used in this research is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that the quality of the budget execution checklist, budget reform has a positive effect on budget absorption in the regional apparatus of the North Tapanuli Regency Government. Organizational commitment has no effect on budget absorption in the regional apparatus of the North Tapanuli Regency Government. The quality of human resources cannot moderate the relationship between the quality of the budget implementation checklist, budget reform, and organizational commitment and budget absorption in the regional apparatus of the North Tapanuli Regency Government.
Analisis Pengaruh Pengetahuan Peraturan Perpajakan, Pelayanan Perpajakan, Dan Sosialisasi Perpajakan, Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Kantor Pelayanan Pajak Medan Kota) Amran Manurung; Bonifasius H Tambunan; Andalkris Laia
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14352

Abstract

The purpose of this study was to analyze the effect of knowledge of tax regulations, tax services, and tax socialization on taxpayer compliance with sanctions as a moderating variable at the Medan City Tax Service Office. The type of research used is causality. The population in this study are individual taxpayers who are registered at the Medan City Tax Service Office. The sampling method used in this study is non-probability sampling, namely incidental sampling. The type of data used in this research is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that knowledge of tax regulations, tax services, and tax socialization simultaneously have a significant effect on taxpayer compliance. Knowledge of tax regulations has a positive and significant effect on taxpayer compliance. Tax services have a positive and significant effect on taxpayer compliance. Tax socialization has a negative effect on taxpayer compliance.
PERSEPSI MASYARAKAT TERHADAP KINERJA KEUANGAN PEMERINTAH DESA DI DESA NAGORI PURBA DOLOK KECAMATAN PURBA KABUPATEN SIMALUNGUN Jadongan Sijabat; Halomoan Sihombing; Bonifasius Tambunan; Roulina Arinaro Sijabat
Journal of Economic and Business Vol 4 No 1 (2022): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v4i1.738

Abstract

PERSPESI MASYARAKAT TERHADAP KINERJA KEUANGAN PEMERINTAH DESA DI DESA NAGORI PURBA DOLOK KECAMATAN PURBA KABUPATEN SIMALUNGUN” Penelitian ini bertujuan untuk mengetahui bagaimana Persepsi masyarakat terhadap Kinerja Keuangan Pemerintah Desa. Persepsi Masyarakat Terhadap Kinerja Keuangan Pemerintah Desa dapat dilihat dari aspek Produktivitas,Kualitas Layanan,Responsivitas,Akuntabilitas,Responsibilitas. Yang menjadi objek dalam penelitian ini adalah Masyarakat Nagori Purba Dolok. Jenis data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data yang digunakan adalah studi lapangan atau riset yaitu wawancara dan dokumentasi. Penelitian menggunakan pendekatan Kualitatif. Hasil Penelitian Menunjukkan bahwa Persepsi masyarakat terhadap Kinerja Keuangan Pemerintah Desa jika dilihat dari aspek Produktivitas belum berjalan secara efektif dan efisien. Kualitas Layanan masih sangat rendah dan Akuntabilitas belum baik karena dalam pelaporan keuangan belum dilakukan secara efektif dan efisien.
Pengaruh Rasio Keuangan Terhadap Return Saham (Studi Kasus Perusahaan Manufaktur Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Pebryen Mauli Sinaga; Manatap Berliana Lumban Gaol; Bonifasius H. Tambunan
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.3390

Abstract

Investasi di pasar modal dapat memberikan keuntungan berupa capital gain maupun deviden. Mengingat banyak faktor internal yang mempengaruhi Return saham maka seorang investor dituntut mempunyai kemampuan untuk mengetahui hal-hal yang mempengaruhi Return saham. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh dari rasio likuiditas, solvabilitas, profitabilitas dan aktivitas yang terdiri dari Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), Return On Equity (ROE), dan Total Asset Turnover (TATO) terhadap Return saham pada perusahaan manufaktur sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data yang berada di BEI dari tahun 2018-2022. Jumlah semua populasi adalah 47 perusahaan. Dengan menggunakan teknik Purposive Sampling, maka jumlah sampel adalah sebanyak 14 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah Metode Analisis Regresi Linear Berganda dengan menggunakan SPSS Versi 25. Dalam metode ini, penulis menggunakan beberapa uji antara lain, Uji Asumsi Klasik, dan untuk membuktikan hipotesis maka diuji dengan menggunakan Uji Koefisien Determinasi dan Uji T (Parsial). Hasil pengolahan data dilakukan menggunakan bantuan program SPSS versi 25, menunjukkan bahwa hanya variabel Current Ratio (CR) dan Return On Equity (ROE) yang berpengaruh positif dan signifikan terhadap Return saham. Sedangkan variabel lainnya yaitu Return On Assetss (ROA) berpengaruh positif dan tidak signifikan, Debt to Equity Ratio (DER) berpengaruh negatif dan tidak signifikan dan Total Assets Turnover (TATO) berpengaruh negatif dan signifikan didalam penentuan perubahan Return saham.
Pengaruh Penjualan Dan Biaya Operasional Terhadaplaba Bersih Pada CV. Putra Sihobon Jaya Periode Januari – Desember 2022 Dian Amelia Silalahi; Bonifasius Tambunan; Magdalena J. Siringoringo
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3856

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penjualan dan biaya operasional terhadap laba bersih secara parsial pada CV. Putra Sihobon Jaya dengan mengambil data laporan keuangan periode Januari – Desember 2022. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan jenis penelitian deskriptif analitis. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS versi 26. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial, penjualan menunjukkan bahwa adanya pengaruh yang positif dan signifikan terhadap laba bersih, Biaya operasional berpengaruh secara negatif dan signifikan terhadap laba bersih.
Co-Authors Agnes Monica Simanjuntak Amran Manurung Andalkris Laia Astria G. A. Silitonga Dian Amelia Silalahi Halomoan Sihombing JADONGAN SIJABAT Lidia Tambunan Magdalena J. Siringoringo MANATAP BERLIANA LUMBAN GAOL Pebryen Mauli Sinaga Roulina Arinaro Sijabat