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All Journal Jurnal Akuntansi Bisnis dan Publik INFOKUM Proceeding of The International Conference on Economics and Business Proceedings of The International Conference on Business and Economics International Journal of Economic Research and Financial Accounting International Journal of Community Service Implementation International Journal of Management, Economic and Accounting
Nina Andriany Nasution
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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IMPLEMENTASI PENERIMAAN PAJAK PENGHASILAN (PPh) FISKAL USAHA MIKRO KECIL DAN MENENGAH DALAM PERATURAN PEMERINTAH NO. 46 TAHUN 2013 DI DESA PASAR PANGURURAN KECAMATAN PANGURURAN KABUPATEN SAMOSIR Nina Andriany Nasution
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

This study aims to determine the Implementation of Fiscal Income Tax (PPh) for Micro and Small and Medium Enterprises in Government Regulation No. 46 of 2013 in Pasar Pangururan Village, Pangururan District, Samosir Regency, as well as raising the level of tax awareness, especially SMEs for the development of Indonesia's economy, especially in Pasar Pangunguran Village, Pangunguran District, Samosir Regency. This study uses a quantitative data approach with multiple regression analysis models. The results showed that the Independent Variable, namely Fiscal Income Tax (PPh) Income, Micro, Small and Medium Enterprises, partially had a significant effect on Dependent Variables, namely Government Regulation No. 46 of 2013. Furthermore, simultaneously the Independent Variables namely Tax Revenue, Micro, Small and Medium Enterprises significantly influence the Dependent Variable, namely Government Regulation No. 46 of 2013. The implementation of Final Income Tax (PPh) Final for Small and Medium Enterprises has a significant positive effect on Government Regulation No. 46 of 2013 in Pasar Desa Pangunguran, Pangunguran District, Samosir Regency, both partially and simultaneously. The population in this study is Micro, Small and Medium Enterprises (MSMEs) in the Market Village of Pangunguran, Pangunguran District, Samosir District, the period of observation from 2013 to 2017, namely Final Income Tax (PPh). The sampling technique is based on purposive sampling in order to obtain a representative sample. The results of this study will be published in the scientific through the Scientific Abdi Sciences journal and the Journal of Accounting and Business that has ISSN, as well as holding a seminar on research results. In addition, the making of books for additional teaching material for Public Sector Accounting, Financial Management and Taxation courses.
ANALISIS PENGARUH PERTUMBUHAN EKONOMI DAN PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN DAN KOTA DI PROVINSI SUMATERA UTARA Nina Andriany Nasution
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 1 (2017): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Pembiayaan pemerintah daerah tidak hanya mencerminkan arah dan pencapaian kebijakan fiskal untuk merangsang pembangunan pedesaan pada umumnya tetapi juga menggambarkan sejauh mana tugasdan tanggung jawab yang dipercayakan kepada pemerintah daerah (kabupaten dan kota) dalam konteksdesentralisasi fiskal dilaksanakan. Skala kinerja keuangan pemerintah dengan menggunakan rasio skaladan evaluasi kinerja keuangan pemerintah daerah dan kota di provinsi Sumatera Utara dalam konteks divisi regional menggunakan indikator kinerja keuangan yang diukur dengan realisasi APBD pada tahun 2011 s / d pada tahun 2015. Dalam penelitian ini, dapat membantu pemerintah daerah untuk memperbaiki pencapaian suatu karya di bidang lapangan keuangan yang meliputi anggaran dan pendapatan aktual dengan menggunakan indikator keuangan yang ditetapkan melalui kebijakan atau ketentuan perundang-undangan selama periode anggaran, sehingga semakin tinggi tingkat pertumbuhan ekonomi regional dengan menggunakan PDB (Produk Domestik Bruto) sebagai alat pengukur yang berdampak pada kenaikan pendapatan. Hasil penelitian ini akan dipublikasikan di jurnal Scientific Abdi Scientific Studies dan Jurnal Akuntansi dan Bisnis dengan ISSN, dan mengadakan seminar mengenai hasil penelitian. Selain itu, sebagai bahan untuk sebuah buku untuk mata pelajaran pengajaran tambahan Akuntansi Sektor Publik, Manajemen Keuangan dan Perpajakan.
ANALISIS PENGARUH FAKTOR-FAKTOR PRODUKSI TERHADAP TINGKAT PENDAPATAN PADA INDUSTRI KERAJINAN TANGANDESA PANTAI JOHOR KECAMATAN DATUK BANDAR TANJUNG BALAI Nina Andriany Nasution
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 1 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Dalam usaha percepatan ekonomi, Industrialisasi diperlukan sebagai suatu keharusan karena menjamin kelangsungan proses pembangunan ekonomi jangka panjang dengan laju pertumbuhan ekonomi yang tinggi dan berkelanjutan yang menghasilkan pendapatan perkapita setiap tahun. Industrialisasi merupakan akar pokok pembangunan nasional dan pembangunan daerah, yang bertujuan mewujudkan masyarakat yang maju dan mandiri serta sejahtera lahir dan batin. Penelitian ini bertujuan untuk mengetahui Faktor-faktor Produksi yang mempengaruhi Tingkat Pendapatan Pada Indsutri Kerajinan Tangan di Desa Pantai Johor Kecamatan Datuk Bandar Tanjung Balai.Penelitian ini menggunakan pendekatan data kuantitatif dengan model analisis regresi berganda. Hasil penelitian menunjukkan bahwa Variabel Independen yaitu Bahan Baku, Tenaga Kerja, Modal, Kewirausahaan secara parsial berpengaruh signifikan terhadap Variabel Dependen yaitu Tingkat Pendapatan pada Industri Kerajinan Tangan.Selanjutnya secara simultan Variabel Independen yaitu Bahan Baku, Tenaga Kerja, Modal, Kewirausahaan berpengaruh signifikan terhadap Variabel Dependen yaitu Tingkat Pendapatan pada Industri Kerajinan Tangan. Hasil penelitian ini akan dipublikasikan pada ilmiah melalui jurnal Ilmiah Abdi Ilmu serta Jurnal Akuntansi dan Bisnis yang memiliki ISSN, serta mengadakan pelaksanaan seminar atas hasil penelitian. Selain itu juga pembuatan buku untuk sebagai bahan pengajaran tambahan mata kuliah Akuntansi Sektor Publik, Manajemen Keuangan danPerpajakan.
Analysis Of Liquidity, Activity, Solvency and Market Ratio to Assess PT's Financial Performance Matahari Store Department Tbk Year 2018-2023 Nanci Parsaulian Simamora; Nina Andriany Nasution
Proceeding of The International Conference on Economics and Business Vol. 3 No. 2 (2024): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v3i2.413

Abstract

The aim of this research is to analyze Liquidity Ratios, Activity, Solvency and Market Ratios to Assess the Financial Performance of PT. Matahari Department Store Tbk 2018-2023. The method used in this research is a quantitative descriptive method, the data in this research uses secondary data. Based on the research results, it shows that the Liquidity Ratio and Cash Ratio, the Financial Performance of PT. Matahari Department Store Tbk in 2018, 2019 and 2021 is considered good. Activity Ratio to Receivables Turnover Ratio, Financial Performance of PT. Matahari Department Store Tbk for 2018-2023 is classified as very good. Solvency Ratio with Long Term Dept to Equity Ratio, Financial Performance of PT. Matahari Department Store Tbk in 2018-2019 was classified as very good. Market Ratio with Price Earning Ratio (PER), Financial Performance of PT. Matahari Department Store Tbk in 2018 is classified as very good and Price to Book Value (PBV) in 2018, 2021-2023 is classified as very good.
Analysis Of Liquidity, Solvency, And Profitability Ratios In Measuring Financial Performance At PT. Bukit Asam Tbk Indonesia Mhd. Ridho Ermansyah Lubis; Tia Aryani Sitanggang; Devi Mayasari; Della Puspita; Nina Andriany Nasution
Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i2.1380

Abstract

This study aims to describe and analyze the financial performance of PT Bukit Asam Tbk Indonesia, which is reviewed using the analysis of liquidity, solvency, and profitability ratios. The analysis method used is the descriptive analysis method. The data used in this study is secondary data derived from the main website of PT Bukit Asam Tbk and focuses on the financial statements for the period 2018–2022. The results of the research analysis show that the company performance of PT Bukit Asam Tbk Indonesia in terms of liquidity, solvency, and profitability ratios is in the "very good" category by industry standards. However, there are only two aspects of measurement in the "less good" category of PT Bukit Asam Tbk Indonesia's financial performance in several years, namely in terms of debt-to-assets ratio and net profit margin. It can be seen that this company can increase the value of assets and capital to pay corporate debt and guarantee creditor interest payment.
Analysis of Financial Ratio to Economic Value Added at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang Nina Andriany Nasution; Fitri Yani Panggabean; Khairani Agustin
Proceeding of The International Conference on Business and Economics Vol. 2 No. 1 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i1.1589

Abstract

This research aims to analyze the Financial Ratio to Economic Value Added at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang. Specifically, to analyze the measurement of Return On Equity (ROE) and Debt to Equity Ratio (DER) on Economic Value Added (EVA). The research approach uses Quantitative with Regression Data Type from 2016 - 2023, Multiple Linear Regression analysis techniques. The results of this research are: 1) Return On Equity (ROE) has a positive and partially significant effect on Economic Value Added (EVA), because an increase in equity can increase the added value of positive Economic Value Added (EVA) at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang; 2) Debt to Equity Ratio (DER) has a negative and partially significant effect on Economic Value Added (EVA), because debt that exceeds the asset value can reduce the equity value. Low Equity will cause a negative Economic Value Added (EVA) value at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang; 3) Return On Equity (ROE) and Debt to Equity Ratio (DER) simultaneously have a positive and significant effect on Economic Value Added (EVA) at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang.
The Influence of Capital Structure, Company Size, Investment Opportunity Set, Leverage, Liquidity and Profitability on Profit Quality in Banking Companies Listed on the BEI in 2019-2021 Recka Lestari; Nina Andriany Nasution
Proceeding of The International Conference on Business and Economics Vol. 2 No. 1 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i1.1738

Abstract

The aim of this research is to determine the extent of the influence of Capital Structure (DAR), Company Size (Ln), Investment Opportunity Set (EPS), Leverage (DER), Liquidity (CR) and Profitability (ROA) on the Quality of Profits in banking companies. registered on the IDX in 2019-2021. The method used in this research is a quantitative descriptive method and multiple linear regression analysis, where the population in this research is 46 banks and uses a purposive sampling technique with the sample size being 34 banks registered on the BEI in 2019-2021. Based on the research results, it shows that partially only the variables Company Size (Ln) and Profitability (ROA) have a positive and significant effect on Earnings Quality, while Capital Structure (DAR), Investment Opportunity Set (EPS), Leverage (DER) and Liquidity (CR) has no effect on the Quality of Profits in Banking Companies listed on the IDX in 2019-2021. Simultaneously, the variables Capital Structure (DAR), Company Size (Ln), Investment Opportunity Set (EPS), Leverage (DER), Liquidity (CR) and Profitability (ROA) have a positive and significant effect on the Quality of Profits in Banking Companies listed on the IDX 2019 -2021.
The Effect of Financial Management Comprehension, Financial Accounting System, and Internal Supervision on Financial Report Performance Province Government of North Sumatra Rizty Fanny Novriyanti; Renny Maisyarah; Nina Andriany Nasution
INFOKUM Vol. 13 No. 05 (2025): Infokum
Publisher : Sean Institute

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Abstract

The increasing demands of society for good governance have encouraged the central government and local governments to implement public accountability. In order to realize good governance, local governments must continue to make efforts to improve transparency and accountability in regional financial management. This study aims to determine whetherunderstanding of financial management, financial accounting systems and internal supervisors have a simultaneous effect on the financial statements of the North Sumatra Provincial Government. The type of research used is by using a quantitative method assisted by SPSS 23. The population and sample in this study were 60 Civil Servants in the North Sumatra Provincial Government and questionnaires were distributed according to the number of samples that had been determined. This study found that there was a positive and significant relationship between Understanding of Financial Management and Financial Report Performance, the Financial Accounting System had a positive and statistically significant effect on Financial Report Performance, Internal Supervision had a negative and statistically significant relationship on Financial Report Performance that excessive or inefficient internal supervision also has the potential to inhibit flexibility and innovation, which in turn can affect financial performance.
Analysis Of The Internal Control System In Preventing Arrears Of Accounts Receivable At PT Aneka Gas Industri Medan Nurlia Azizah; Heriyati Chrisna; Nina Andriany Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to determine how internal control is implemented in preventing accounts receivable arrears at PT. Aneka Gas Industri Medan, how the company assesses the risk in providing accounts receivable, and how effective monitoring of accounts receivable arrears is. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The theory used as the basis for the analysis is the internal control framework according to COSO (Committee of Sponsoring Organizations of the Treadway Commission). The results of the study indicate that PT. Aneka Gas Industri Medan has implemented an adequate internal control system. Authorization procedures are carried out by authorized officials, segregation of duties has been implemented properly, and transaction documentation is carried out in an orderly manner through a computerized system. Risk assessment is carried out through an analysis of customer eligibility before granting credit, including considering the customer's payment history and financial condition. Monitoring of accounts receivable is carried out periodically through the accounts receivable aging report (Aging Schedule) and routine evaluations by management. Although control has been running quite effectively, the company still needs to strengthen the credit evaluation policy and optimize the monitoring system to be more responsive. By implementing structured internal control, the company is able to minimize the risk of bad debts and maintain the stability of operational cash flow.
The Effect Of Education Level, Accounting Understanding, Work Motivation, And Business Size On The Preparation Of UMKM Financial Reports Based On EMKM SAK (Case Study Of Culinary Umkm In Medan City) Triya Vebrianty; Nina Andriany Nasution; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.374

Abstract

This study aims to determine the effect of the Influence of Education Level, Accounting Understanding, Work Motivation, and Business Size on the Preparation of MSME Financial Reports Based on SAK EMKM (Case Study of Culinary MSMEs in Medan City). This study uses a quantitative descriptive approach. Sample selection was carried out by purposive sampling, based on certain criteria. Primary data were collected through interviews and questionnaires. Data analysis was carried out using Multiple Linear Regression Analysis with the help of SPSS software. The results of the study indicate that partially Accounting Understanding and Work Motivation have a positive and significant effect on the preparation of MSME financial reports based on SAK EMKM. While the Level of Education and Business Size partially do not affect the preparation of MSME financial reports based on SAK EMKM. Simultaneously, Accounting Understanding, Work Motivation, Education Level and Business Size have a positive and significant effect on the preparation of MSME financial reports based on SAK EM
Co-Authors Audy Aulia Ramadini Della Puspita Devi Mayasari Fitri Yani Panggabean Friskacindy Wilya Shinta Gulo Heriyati Chrisna Ika Monalisa Tambunan Khairani Agustin Maisyarah, Renny Meigia Nidya Sari Mhd. Ridho Ermansyah Lubis Miftha Rizkina Nanci Parsaulian Simamora Nurlia Azizah Recka Lestari Rizty Fanny Novriyanti Tia Aryani Sitanggang Triya Vebrianty