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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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The Effect of Tax Extensification, Taxpayer Behavior Control and Tax Counseling on Individual Taxpayer Compliance Moderated by Tax Amnesty at KPP Pratama Medan Polonia Friskacindy Wilya Shinta Gulo; Heriyati Chrisna; Nina Andriany Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to determine and analyze the effect of tax extensification, taxpayer behavioral control and tax counseling on individual taxpayer compliance moderated by tax amnesty at KPP Pratama Medan Polonia. This study uses primary data by distributing questionnaires via google form to individual taxpayers registered at KPP Pratama Medan Polonia. The total population in this study was 237,168 taxpayers. Sampling was carried out using the slovin formula so that a sample of at least 100 taxpayers was obtained. The data analysis techniques used are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the study indicate that simultaneously tax extensification, taxpayer behavioral control and tax counseling have a significant effect on individual taxpayer compliance in Pratama Medan Polonia. Partially, taxpayer behavioral control and tax counseling have a positive and significant effect on individual taxpayer compliance. While the tax extensification variable has no effect on individual taxpayer compliance. For tax amnesty as a moderating variable, it cannot strengthen the effect of tax extensification, taxpayer behavioral control and tax counseling on individual taxpayer compliance.
ANALYSIS OF THE IMPLEMENTATION OF PPK-BLUD IN ORDER TO ASSESS THE FINANCIAL PERFORMANCE OF THE CASE STUDY AT DRS. H. AMRI TAMBUNAN IN DELI SERDANG REGENCY Ika Monalisa Tambunan; Heriyati Chrisna; Nina Andriany Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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This study uses a quantitative method with a descriptive approach that aims to find out and evaluate the financial performance of Drs. H. Amri Tambunan Hospital, Deli Serdang Regency in 2019-2023. The object of this study is financial statements in the form of balance sheets, operational reports, cash flows, budget realization reports and notes on financial statements. The financial performance in this study was calculated using financial ratio parameters consisting of cash ratio, current ratio, collection period, fixed asset turnover, return on fixed assets, return on equity, inventory turnover, PNBP income ratio to operational costs, and the ratio of patient cost subsidies. The results of the study show that in 2019 the resulting financial performance achievement was 56.58% and obtained the "MEDIUM" criterion with the "BBB" category. In 2020, the resulting financial performance achievement was 65.79% and obtained the "GOOD" criterion with the "A" category. In 2021, the resulting financial performance achievement was 57.89% and obtained the "MEDIUM" criterion with the "BBB" category. In 2022, the resulting financial performance achievement was 66.84% and obtained the "GOOD" criterion with the "A" category. In 2023, the resulting financial performance achievement is 63.16% and obtained the "MEDIUM" criterion with the "BBB" category. Overall, the average financial performance achievement was 62.05% and obtained the "MEDIUM" criterion with the "BBB" category. The implementation of the Financial Management Pattern of the Regional Public Service Agency (PPK-BLUD) has a very important relationship with the financial performance of Drs. H. Amri Tambunan Hospital, Deli Serdang Regency and contributes to improving the financial performance of Drs. H. Amri Tambunan Hospital, Deli Serdang Regency through more autonomous, efficient, and accountable financial management.
Implementation of Financial Accounting Standards (FAS) in Auditing Financial Statements at the Gideon Public Accounting Firm in Medan Nina Andriany Nasution; Miftha Rizkina; Audy Aulia Ramadini
International Journal of Community Service Implementation Vol. 3 No. 2 (2025): IJCSI SEPTEMBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijcsi.v3i1.325

Abstract

Audits related to the recognition and measurement of financial statements in accordance with Financial Accounting Standards (SAK) can improve the quality and accountability of financial statements. This impacts the trust of external parties such as investors and creditors, and helps management in making better decisions. Overall, an effective audit of financial statements in accordance with SAK is a crucial investment in maintaining the integrity and credibility of financial statement information, which contributes to business growth and sustainability. Recognition of audited financial statements in accordance with SAK means that the financial statements have been prepared and presented in accordance with accounting principles applicable in Indonesia, and have been audited by an independent auditor to ensure their reliability. Thus, ensuring that the financial information presented is reliable and provides a clear picture of the entity's financial condition and performance. Financial statements audited by Gideon Public Accounting Firm are measured in accordance with SAK applicable in Indonesia. This audit process involves examining the company's financial statements to ensure their presentation is in accordance with SAK and providing an opinion on the fairness of the presentation. The process of measuring audited financial statements will follow the steps guided by the FAS applicable in Indonesia.
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