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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Bisnis dan Publik FIRM: Journal of Management Studies JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING ProBisnis : Jurnal Manajemen Proceedings of The International Conference on Business and Economics International Journal of Management, Economic and Accounting
Nur Aliah
Akuntansi Fakultas Sosial Dan Sains Universitas Pembangunan Pancabudi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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EFEKTIVITAS PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPh) PASAL 21 ORANG PRIBADI PADA KANTOR DIREKTORAT JENDERAL PAJAK WILAYAH SUMUT I Miftha Rizkina; Sumardi Adiman; Nur Aliah
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan untuk mengetahui tingkat keefektifan penagihan pajak yang dilakukan oleh DJP SUMUT I, jika tingkat keefektifan penagihan pajak tinggi dengan adanya sosialisasi yang genjar dilakukan oleh pihak Direktotrat Jendral Pajak akan membuat kesadaran yang juga tinggi kepada masyarakat dalam membayar pajak sehingga dapat meningkatkan penerimaaan pajak. Tujuan penelitian ini untuk mengetahui pengaruh efektivitas penagihan pajak terhadap penerimaan pajak penghasilan (PPh) Pasal 21 orang pribadi dan untuk mengetahui apa saja hambatan dalam pelaksanaan penagihan pajak terhadap penerimaan pajak penghasilan (PPh) Pasal 21 orang pribadi pada kantor DJP SUMUT I. Penelitian ini menggunakan pendekatan deskriptif dan kuantitatif. Hasil penelitian menyimpulkan bahwa efektivitas penagihan pajak berpengaruh terhadap penerimaan pajak pada Kantor Wilayah Direktorat Jenderal Pajak Sumatera Utara I, dengan tingkat keefektifan 99%, 120%, 162%, pada tahun 2017, 2018, dan 2019.
ANALISIS PENGARUH PENYUSUNAN LAPORAN KEUANGAN TERHADAP KINERJA UMKM DI DESA KELAMBIR LIMA KEBUN KECAMATAN HAMPARAN PERAK KABUPATEN DELI SERDANG Nina Fadilah; Nur Aliah; Hidayati Purnama Lubis
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 3 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i2.2022.899-908

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kemampuan penyusunan laporan keuangan usaha kecil menengah terhadap kinerja UMKM yang ada di Desa Kelambir Lima Kebun daengan mengetahui perhitungan atau penyusunan laporan keuangan maka akan dilihat juga apakah berpengaruh pada kinerja UMKM yang dijalankan oleh masyarakat di Desa Kelambir Lima Kebun khusunya para ibu rumah tangga yang sebagian besar tidak mengetahui  cara membuat dan melakukan perhitungan setiap unsur yang terkait dalam suatu laporan keuangan. Analisis pengaruh kemampuan penyusunan laporan keuangan terhadap kinerja    UMKM dalah sebagai berikut untuk uji parsial t diperoleh  nilai t hitung diperoleh dari tabel hasil out put SPSS versi 20 yaitu sebesar 2,632 sementara untuk t tabel yang nantinya akan dibandingkan dengan t tabel 2,021 dari rumus t (0,05; (n-k) maka diperoleh nilai t (0,05; 40) adalah 2,021  dan nilai signifikan < 0,05 yaitu sig 0,012 maka  dapat disimpulkan bahwa t hitung >  t tabel maka H0 di tolak dan Ha diterima kesimpulan ada pengaruh yang positif dan signifikan kemampuan penyusunan laporan keuangan terhadap kinerja UMKM
Penyusunan Laporan Keuangan yang baik dan benar pada BUMDes Nur Aliah; Miftha Rizkina; Nina Fadilah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.975

Abstract

This research was conducted at BUMDes Mosaik Pematang Serai, Tanjung Pura District, Langkat Regency, North Sumatra. The purpose of this research is to find out how much understanding of village officials in compiling and processing village financial reports so that they can provide further training to improve village officials' skills in preparing village financial reports properly and correctly through community service by providing socialization. This study uses a qualitative descriptive approach by means of interviews. Village-Owned Enterprises or abbreviated BUMDes are formed by the village government to improve the welfare of the village community, utilize all economic potential, economic institutions, as well as the potential of natural resources and village human resources. Most of the business entities in Pematang Serai are engaged in savings and loans, party equipment rental, trading business and management of agricultural and marine businesses. The result of this study is that the knowledge of village officials in preparing financial reports is only limited to recording revenues and expenditures, meanwhile in reporting accountability to the government it must follow established procedures. This research is expected to continue as a community service by providing socialization about village accounting to improve the knowledge and skills of BUMDes managers in Pematang Serai Village, Tanjung Pura District, Langkat Regency, North Sumatra related to knowledge about SOPs for managing BUMDes financial statements.
Efektivitas Penerimaan Retribusi IMB dan Kontribusinya Terhadap PAD Miftha Rizkina; Nina Andriany Nst; Nur Aliah
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1721

Abstract

The purpose of the study was to analyze the effectiveness of IMB retribution receipts in Aceh Barat Daya Regency and its contribution to PAD revenue in Aceh Barat Daya Regency. The method used in this study uses a quantitative descriptive approach regarding the effectiveness of IMB Retribution Receipts based on the facts and data obtained. Primary data was taken through direct observation from observed sources and recorded for the first time at the Investment and One Stop Service Office (DPMPTSP) of Southwest Aceh Regency. Secondary data are summarized from records and documents, as well as archives at the Office of Investment and One Stop Integrated Services (DPMPTSP) of Southwest Aceh Regency. Based on the research that has been done, the results show that from 2017 to 2021 the receipt of IMB retribution is effective even though in 2016 it is less effective. The contribution of the building permit levy from 2016 to 2021 contributed to the relatively small contribution of the Southwest Aceh Regency's Original Revenue
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN ON ASSET (ROA) PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2017-2020 Nur Aliah; Dessyana Dessyana
FIRM Journal of Management Studies Vol 7, No 2 (2022): FIRM JOURNAL OF MANAGEMENT STUDIES
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/firm.v7i2.3912

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh manajemen laba, DER (Debt to Equity Ratio), ukuran perusahaan, dan kepemilikan manajerial terhadap Return On Asset (ROA) baik secara simultan maupun parsial pada perusahaan keuangan yang terdaftar di BEI periode 2017-2020. Populasi dalam penelitian ini berjumlah 105 Perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 20 perusahaan yang memenuhhi kriteria. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Penelitian ini menggunakan SPSS 25. Hasil analisis menunjukkan secara simultan manajemen laba, DER, ukuran perusahaan, dan kepemilikan manajerial berpengaruh terhadap Return On Asset (ROA) pada perusahaan keuangan yang terdaftar di BEI periode 2017-2020. Secara parsial, manajemen laba, DER dan ukuran perusahaan berpengaruh signifikan terhadap Return On Asset (ROA) pada perusahaan keuangan yang terdaftar di BEI periode 2017-2020, sementara kepemilikan manajerial tidak berpengaruh terhadap Return On Asset (ROA) pada perusahaan keuangan yang terdaftar di BEI periode 2017-2020. Kata kunci: ROA, Manajemen Laba, DER, Ukuran Perusahaan, Kepemilikan Manajerial
Implementasi E-Filing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Miftha Rizkina; Nur Aliah; Sumardi Adiman
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.450

Abstract

This study aims to analyze the implementation of the level of utilization, and the impact of the use of E-Filing on the level of taxpayer compliance at the East Medan Pratama Tax Service Office. This study uses a qualitative approach with the analytical descriptive research method. Data collection techniques in this study consisted of literature studies, interviews, and also field research. The results of this study indicate that the implementation of the E-Filing system at KPP Pratama Medan Timur is in accordance with the provisions of tax administration and tax laws and regulations. The level of utilization of E-Filing has been effectively running well and has met the late target set by KPP Medan Timur and the implementation of E-Filing has not had a positive impact in terms of increasing taxpayer compliance, this can be seen from the decreased level of taxpayer compliance every year. This study shows that although the implementation and utilization measure of E-Filing system is considered decent, it turns out that E-Filing system has no effect on the measure of taxpayer compliance.
Development Of Tourism Villages With The Application Of Simple Accounting To Business Actors In Pematang Serai Village, Langkat District Nur Aliah; Miftha Rizkina
Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (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.v1i1.501

Abstract

This study aims to determine the application of simple accounting carried out by the Pematangs erai tourism village community who have a business. This research approach with qualitative descriptive method. The sample of this research is a business actor in the village of Pematang Serai which is as many as 8 business actors. The data analysis technique used is direct observation using interviews and documentation. The results of this study are Pematang serai is a village in langkat district that has potential in the development of village tourism, the development of this tourist village is supported by the langkat government, people who have a business in the village have not applied simple accounting records.
Implementation of E-Filing for Individual Taxpayers at KPP Pratama Medan Timur Miftha Rizkina; Nur Aliah; Sumardi Adiman
Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (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.v1i1.502

Abstract

This study aims to see how the Implementation of E-Filing for Individual Taxpayers at the East Medan Primary Tax Service Office. This research uses a qualitative approach with an Analytical Descriptive research method. Data collection techniques in this study consisted of documentation studies and interviews. The results of this study indicate that the implementation of E-Filing for Individual Taxpayers at the KPP Pratama Medan Timur is in accordance with the provisions of tax administration and tax laws and regulations and is almost optimal, although there are still those who choose to report SPT directly to the KPP, but the purpose of using E-Filing which can facilitate taxpayers in fulfilling their tax obligations has been achieved even though it has not been maximized.
The Analysis of Factors on Financial Distress in Property and Real Estate Manufacturing Companies Listed on the Bursa Efek Indonesia Dinda April Yanti; Meigia Nidya Sari; Nur Aliah
ProBisnis : Jurnal Manajemen Vol. 14 No. 4 (2023): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i4.224

Abstract

Only the property and real estate industry struggles with construction. Favourable regulatory structures have a significant influence on the development and expansion of the real estate and property industry. This study intended to analyze and determine the impact of the Current Ratio on Financial Distress in Manufacturing Companies in the Property and Real Estate Sector that are listed on Bursa Efek Indonesia. The data were empirical data obtained from the Bursa Efek Indonesia for 2015-2020 property companies. This research was conducted on the Bursa Efek Indonesia, specifically for property & real estate companies, using the website www.idx.co.id and other websites as required for data collection. 66 companies are listed on the IDX as real estate companies. Using the Eviews software, panel data analysis was employed to conduct this study's analysis. According to the results of the study, the regression coefficient of the current ratio is 0.223674, which is negative. It indicates that each addition of 1 unit to the current ratio, assuming all other variables remain constant, will increase financial distress by 0.223674. It is known that the t-count value t-table where 0.954656 2.0048, and that the probability value of the current ratio was 0.3439 > 0.05. Then, it can be concluded that the Current Ratio has a limited impact on the financial distress of companies in the Property & Real Estate sector that are listed on Bursa Efek Indonesia.
Pengaruh Struktur Modal Kebijakan Dividen Dan Kebijakan Hutang Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Periode 2019 – 2022 Simla Resa Raman; Mas Intan Purba; Clorinda Vanessia; Rindiyami Rindiyami; William William; Nur Aliah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11374

Abstract

Tujuan riset berikut ialah guna menganalisis pengaruh kebijakan dividen, struktur modal, dan kebijakan hutang terhadap nilai perusahaan pada perseroan manufaktur selama tahun 2019-2022. Riset berikut memakai metode analisis kuantitatif dengan sampel sebanyak 26 annual report dari perseroan manufaktur yang tercatat pada BEI (Bursa Efek Indonesia) selama tahun 2019-2022. Analisis data dijalankan memakai perangkat lunak statistik SPSS. Hasil riset memaparkan bahwasanya secara parsial, struktur modal tidak berdampak signifikan pada nilai perusahaan pada perseroan manufaktur selama periode 2019-2022. Sebaliknya, variabel kebijakan dividen secara parsial berdampak signifikan terhadap nilai perusahaan. Variabel kebijakan hutang secara individual tidak berdampak signifikan pada nilai perusahaan. Namun, hasil pengujian secara bersamaan memaparkan bahwasanya variabel struktur modal, kebijakan dividen, dan kebijakan hutang secara bersamaan berdampak signifikan positif pada nilai perusahaan pada perusahaan manufaktur selama periode 2019-2022
Co-Authors , Samrin Clorinda Vanessia Dessyana Dessyana Dinda April Yanti Ferdy Shiega Hidayati Purnama Lubis Jodan Winston Miftha Rizkina Nina Andriany Nasution Nina Fadilah Noviani Purba, Mas Intan Rindiyami Rindiyami Sari, Meigia Nidya Simla Resa Raman Sumardi Adiman Sumardi Adiman William William