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ANALISIS BEP DAN MOS SEBAGAI ALAT PERENCANAAN LABA PADA UMKM DI TOKO BERLIAN PANCING
Husna, Rifdah Nur;
Syafina, Laylan;
Nasution, Yenni Samri Juliati
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 03 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
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DOI: 10.22437/jmk.v13i03.36682
Penelitian ini bertujuan untuk mengetahui bagaimana Break Even Point dan Margin Of Safety dapat digunakan sebagai alat perencanaan laba pada UMKM di Toko Berlian Pancing. Dalam analisis ini, penulis mengkaji Break Even Point dan Margin Of Safety sebagai alat perencanaan laba pada UMKM tersebut. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Data diperoleh dari sumber data sekunder seperti laporan keuangan perusahaan, artikel, jurnal (penelitian-penelitian terdahulu). Hasil analisis menunjukkan bahwa Break Even Point dan Margin Of Safety sangat penting dalam perencanaan laba pada UMKM. BEP menunjukkan dimana laba menjadi nol, sedangkan MOS menunjukkan selisih antara harga jual dan biaya produksi. Dengan menggunakan Break Even Point dan Margin Of Safety, UMKM dapat menentukan berapa biaya yang harus ditanggung sebelum mencapai titik keuntungan.
PENGARUH SPPT, PENYULUHAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN PEMBAYARAN PBB PADA KABUPATEN SERDANG BEDAGAI
Fazhillah, Audi;
Nasution, Yenni Samri Juliati;
Syafina, Laylan
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 03 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
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DOI: 10.22437/jmk.v13i03.36795
Penelitian ini bertujuan untuk menguji pengaruh surat pemberitahuan pajak terutang, penyuluhan pajak, dan sanksi pajak terhadap kepatuhan masyarakat dalam membayar pajak bumi dan bangunan. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini dilakukan di Kabupaten Serdang Bedagai sampai dengan tahun 2023 dengan populasi penelitian adalah seluruh wajib pajak di Kecamatan Kotarih kabupaten Serdang bedagai. Yang berjumklah 7.998 wajib pajak dengan jumlah sampel penelitian sebanyak 98 orang. Penelitian ini menggunakan metode pendekatan deskriptif kuantitatif. Data yang digunakan adalah data primer yang diperoleh melalui teknik kuesioner. Teknik analisis yang digunakan adalah regresi linier berganda. Berdasarkan hasil uji yang terlah dilakukan dapat disimpulkan bahwa surat pemberitahuan pajak terhutang, penyuluhan pajak dan sanksi pajak secara simultan berpengaruh terhadap kepatuhan pembayaran PBB. Sedangkan secara parsial variabel penyuluhan pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan pembayaran PBB, akan tetapi variabel SPPT menunjukkan hasil berpengaruh negatif dan signifikan terhadap kepatuhan pembayaran PBB.
Analisis Efektivitas Penerapan Sistem Pengendalian Internal Pada Manajemen Sarana Dan Prasarana Di MTsS Al- Abror Muara Soma
Nisa Sri Rahayu Hsb;
Nurbaiti Nurbaiti;
Laylan Syafina
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i4.1206
This study aims to determine the effectiveness of implementing the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma. This research was conducted at MTsS Al- Abror Muara Soma. This study uses qualitative research methods with a descriptive approach. Data collection techniques through observation techniques, interviews, and documentation. The research results show that the implementation of the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma is less effective. Can be seen by using the checklist method, the result of the calculation are 40% which means it is less effective in implementing the internal control system and 60% the effectiveness cannot be proven for environmental aspects of control, there is no segregation of duties in the coordinator of facilities and infrastructure, namely the existence of multiple positions carried out by the administration, and there is still a lack of concern in maintaining facilities and there are still incomplete and inadequate facilities. For the information and communication aspect, it is proven that the numbering of facilities has not been implemented, manual recording of inventory for each class has not been implemented and there is no recording system for removing facilities and infrastructure that are not longer used or left in stroge, and for the supervision aspect it has not been carried out properly because special staff have not been formed to supervise facilities and infrastructure and have not carried out routine inspections of school facilities.
Penerapan Standar Akuntansi Pemerintahan Dalam Mempertanggungjawabkan Keuangan Desa Padang Mahondang Kecamatan Pulau Rakyat Kabupaten Asahan
Dinda Andriani Marpaung;
Muhammad Arif;
Laylan Syafina
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i4.1261
This study aims to find out whether Padang Mahondang Village has implemented Government Accounting Standards in its Village Financial Accountability in accordance with PSAP No.01, to find out what procedures are made by Padang Mahondang Village in Presenting Village Financial Accountability Reports and What are the obstacles experienced by the village in the Implementation of Government Accounting Standards in Village Financial Accountability in accordance with PSAP No.01. The research methodology used is qualitative research. The data sources used are primary data obtained by direct interviews and secondary data obtained from related documents. The location of this research is in Padang Mahondang Village, Pulau Rakyat District, Asahan Regency. The results of this study can be concluded that the Application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still several financial reports that have not been made by the village government and the procedure for preparing village financial accountability reports is appropriate whereby making an Accountability Report Realization of APBDes Implementation, Village Regulations, Village-Owned Wealth Reports and Government and Regional Government Program Reports that enter the village.
Analisis Penerapan Prinsip Akuntansi Dan Pengelolaan Keuangan Pada Masjid Di Kecamatan Kotanopan Kabupaten Mandailing Natal
Khoirun Fadilah Lubis;
Yenni Samri Juliati Nasution;
Laylan Syafina
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i4.1366
This study aims to determine the application of accounting principles that have been carried out by mosques with mosques that still do not apply accounting principles so that the accountability of their financial statements can be relied upon. This study uses the type of Qualitative Research and Descriptive Approach method, namely analyzing and describing the Application of Accounting Principles and Financial Management in Mosques in Kotanopan District, Mandailing Natal Regency. The data used in this study are primary data and secondary data. The data collection technique is field research with the form of observation interviews, documentation, and content analysis. From this research it is known that the application of accounting principles has a very large influence on the accountability or accountability of the mosque's financial statements. Based on data collected from various sources, it can be seen that the principles that are less considered in making mosque financial reports are the principle of full disclosure and the principle of realization, so that the accountability of mosque financial reports becomes less transparent. Then to account for the mosque's financial statements, the mosque manager has similarities in providing information to the public and interested parties in the mosque's financial statements, but differs in making financial reports.
Analisis Pengendalian Internal dalam Sistem Informasi Akuntansi Terhadap Penerimaan dan Pengeluaran Kas Studi Kasus PT. Pelabuhan Indonesia Cabang Belawan
Indah Wahyuni;
Yenni Samri Juliati Nasution;
Laylan Syafina
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i4.1370
This study aims to analyze the Internal Control System and to analyze the role of the Accounting Information System for cash receipts and expenditures at PT Pelabuhan Indonesia Belawan Branch. This research approach is descriptive by using qualitative data types. The research data conducted is in the form of primary data and secondary data. Where primary data is carried out by interviews, and secondary data in the form of evidence, records or historical reports that have been compiled in published and unpublished archives. The results showed the internal control system of the accounting information system of cash receipts and expenditures at PT. Pelabuhan Indonesia Belawan Branch is still not optimally implemented so it is not in accordance with the purpose of internal control. This is proven by the existence of control elements that have not been implemented, namely from elements of control activities and elements of risk assessment and accounting information systems at PT. Pelabuhan Indonesia has played a good role so that it can improve the internal cash control system.
Analisis Penggunaan EPA (Evaluasi Penyuluhan Agama) Pada Kementrian Agama Provinsi Aceh Kabupaten Bener Meriah
Khasnita Sari;
Laylan Syafina
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i1.1474
This study aims to determine the role of Islamic Extension Workers in empowering the economy through the basic food business carried out by the Ministry of Aceh Province, Bener Meriah Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. In determining research subjects, the authors use purposive sampling technique with informants one taklim board of directors, one person in charge of the basic food business and three worshipers.The results of this study are: Islamic religious instructors carry out informative/educational and consultative roles as well as the implementation of expected roles and actual roles and Result of the economic empowerment is the formation of financial independence of the taklim assembly and the creation of the congregation's ability to meet basic needs.
Implementing ISAK 35 in Non-profit Organizations: A Case Study of Yayasan Pendidikan Nurussholih
Hasibuan, Jihan Isnaini;
Syafina, Laylan;
Syarvina, Wahyu
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda
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DOI: 10.61194/ijjm.v5i3.1226
This paper investigates the implementation of ISAK 35 as a framework for financial reporting in non-profit organizations, focusing on Yayasan Pendidikan Nurussholih. The study addresses the significant challenges non-profits encounter in adhering to new accounting standards. It examines why the monthly financial reports of Yayasan Pendidikan Nurussholih do not comply with ISAK 35 and identifies specific implementation hurdles. This research sheds light on the unique difficulties this non-profit organization faces in adopting ISAK 35, an area underexplored in prior literature. A qualitative case study methodology was employed, utilizing both primary (interviews with key informants) and secondary data (bank records, historical documents). Findings reveal that while Yayasan Pendidikan Nurussholih utilizes BOS funds for monthly reporting, it struggles with comprehending and implementing ISAK 35 due to financial constraints, complex bookkeeping, and limited technology use. Non-compliance with ISAK 35 may undermine donor confidence in the foundation's financial disclosures. The study concludes that additional support and resources are essential for non-profits to achieve full compliance with ISAK 35. It emphasizes the necessity of tailored solutions to help non-profit organizations overcome these specific challenges and improve their financial reporting practices.
Analysis of Financial Accounting Standards for Entities Without Public Accountability Application for Financial Statements at MSME Rahmah Laundry
Zulfitri, Sakinah;
Syafina, Laylan;
Nasution, Yenni Samri Julianti
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda
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DOI: 10.61194/ijjm.v5i4.1281
This research aims to analyze the application of the Finanscial Accounting Standard of Non-Public Accountability Entities ( SAK ETAP) as the basis in the preparation of financial report at Micro small and Medium Enterprises Rahmah Laundry. The research use a qualitative approach with descriptive analysis methods, Research data collection was carried out through observation, interviews, documentation, and other supporting sources obtained from the research location. This study highlight how Rahmah Laundry compiles there financial statement. The result of the research show the owner has not followed the standards set by Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP) in the recording and compilation of his financial report due to obstacles he faces such as low awareness, skills and knowledge of the owner of Rahmah Laundry about Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP).
Impact of Social Environment, Financial Education, and M-Banking Features on Impulsive Buying Behavior Among Indonesian University Students
Fadhilah, Gina;
Syafina, Laylan;
Anggraini, Tuti
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda
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DOI: 10.61194/ijjm.v5i4.1321
This study aims to determine the effect of social environment, financial education, and e-commerce supporting features on m-banking on impulsive buying behavior. This quantitative research uses a population of students from the Faculty of Islamic Economics and Business at UIN Sumatera Utara, employing multiple linear regression analysis with SPSS v.26. The sampling method used was purposive sampling technique using the slovin formula. The results of this study can highlight the importance of more integrated and practical financial education programs in universities. If it is proven that lack of financial literacy increases impulse buying behavior, educational institutions can develop curricula that focus more on money management and the impact of impulse spending. If m-banking features are proven to contribute to impulse buying behavior, then app developers can introduce features that encourage users to be more conscious about their spending. If peer influence is shown to have a significant impact on impulse buying behavior, then there needs to be a social intervention that educates students about social influences on their spending. Thus, collaboration between universities and m-banking service providers can strengthen financial education and impulse spending control efforts.