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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL MUTIARA AKUNTANSI Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi, Manajemen dan Bisnis Digital
Nancy Mayriski Siregar
Fakultas Sosial Sains, Universitas Pembangunan Pancabudi Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Efektivitas Pemungutan Pajak Hiburan pada Badan Pengelola Pajak Dan Retribusi Nancy Mayriski Siregar
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i2.7871

Abstract

The identification of problems in this study is the lack of compliance of taxpayers in carrying out their virgin obligations in the Binjai City Tax and Levy Management Agency, as well as the lack of quality of tax apparatus in tax collection in the Binjai City Tax and Levy Management Agency. The purpose of this study is to analyze taxpayer compliance and the quality of the tax apparatus, especially entertainment taxes on the Binjai City Tax and Levy Management Agency. The method that the author uses is a descriptive analysis method, where descriptive analysis is a method that seeks to collect data that corresponds to the actual circumstances, presenting and analyzing it so as to provide information in making all decisions. Based on the results of the research, it can be concluded that the collection of entertainment taxes on the Binjai City Tax and Levy Management Agency has not been quite good. This can be seen from the compliance of taxpayers in carrying out their virgin obligations and the quality of the tax apparatus that is not good enough. This can be seen from the low number of taxpayers who report tax returns, especially entertainment taxes.
Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018 Aulia Rahman Harahap; Irfan Irfan; Mayasari Mayasari; Nancy Mayriski Siregar
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1996

Abstract

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag.
ASPEK PERPAJAKAN PENGELOLAAN KEUANGAN DESA (PEMAHAMAN PERANGKAT DESA) Nancy Mayriski Siregar; Destari Nurlaila Damanik
JURNAL MUTIARA AKUNTANSI Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2910

Abstract

Undang-Undang Ketentuan Umum dan Tatacara Perpajakan mengatur bahwa wajib pajak adalah orang pribadi atau badan, meliputi pembayar pajak, pemotong pajak, dan pemungut pajak yang mempunyai hak dan kewajiban perpajakan sesuai dengan ketentuan peraturan perundang-undangan perpajakan. Dana yang masuk ke desa yang bersumber dari APBN maupun APBD, tentu saja dalam praktek pelaksanaannya akan terutang pajak sesuai dengan jenis transaksinya. Oleh karena itu diperlukan pemahaman dalam aspek perpajakan pada perangkat desa dalam pengelolaan Keuangan desa dengan memahami kewajiban pemotongan atau pemungutan PPh 21, PPh 23, PPh 4 ayat 2, PPN. Dengan berbekal pemahaman yang baik mengenai jenis transaksi dan pajak yang terutang, diharapkan praktek perpajakan di desa sesuai dengan undang-undang dan peraturan yang berlaku.
Kewajiban Perpajakan Yang Melekat Pada Entitas Pendidikan : - Nancy Mayriski Siregar; Desi Triana Munthe
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1184

Abstract

Pendidikan sangat penting bagi kita semua karena dengan pendidikan dapat menambah wawasan dan mencerdaskan kita. Semua keluarga di Indonesia menginginkan anggota keluarganya mempunyai pendidikan sampai jenjang yang paling tinggi, dalam rangka memenuhi kebutuhan pendidikan warga Indonesia terutama di kota kota besar maka banyak didirikan yayasan untuk mengelola pendidikan Taman Kanak Kanak , Sekolah Dasar, Sekolah Menengah Pertama, Sekolah Menengah Atas sampai Perguruan Tinggi.Untuk mendirikan yayasan harus memenuhi ketentuan Undang-undang tentang Yayasan selain itu juga harus mengikuti ketentuan yang lain diantaranya ketentuan perpajakan.
Audit Internal Syariah dan Faktor Efektivitas Pada Bank Syariah Muhammad Arifin Lubis Arifin; Asmaul Husna; Nancy Mayriski Siregar
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1229

Abstract

Tujuan utama dari penelitian ini adalah untuk mengidentifikasi faktor yang paling penting yang secara signifikan meningkatkan efisiensi audit internal syariah di sektor perbankan syariah. Esai ini mengkaji literatur yang sudah ada untuk memberikan gambaran yang lengkap informasi yang dapat digunakan untuk mengidentifikasi elemen kunci yang mempengaruhi keberhasilan audit syariah di bank syariah. Berdasarkan studi yang diterbitkan sebelumnya, penelitian ini menyarankan kerangka konseptual variabel yang mempengaruhi keberhasilan audit Syariah. Struktur, prosedur, dan persyaratan audit internal Syariah semuanya termasuk dalam kerangka yang disarankan bersama dengan variabel eksternal dan internal. Dampak pada kehidupan sehari-hari. Pihak berwenang pertama-tama harus menawarkan kerangka menyeluruh untuk audit Syariah yang membahas elemen-elemen penting dari tata kelola Syariah yang efisien. Kedua, untuk mencapai tujuan tata kelola Syariah yang efektif, lembaga keuangan Islam (LKI) perlu lebih memperhatikan kepatuhan terhadap prosedur audit Syariah. Last but not least, kurangnya penelitian empiris tentang fungsi dan efisiensi audit Syariah di perbankan Islam menekankan perlunya menciptakan metodologi yang cocok untuk memajukan penyelidikan kemanjuran praktik tata kelola Syariah
Analysis of The Effect of Regional Levies and Regional Taxes on Regional Expenditure in North Sumatra Province Zulsahyani Limbong; Nancy Mayriski Siregar; An Suci Azzahra
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2553

Abstract

This study aims to analyze the effect of regional retribution and regional taxes on regional expenditure in regencies and municipalities in North Sumatra Province. In the era of fiscal decentralization, increasing Local Own-Source Revenue (PAD) is a key indicator of fiscal independence and the capacity of local governments to finance development and public services. Regional taxes and regional retributions constitute the main components of PAD and are expected to enhance local governments’ ability to fund public expenditure. This research employs a quantitative approach using multiple linear regression analysis based on secondary data derived from the Regional Budget Realization Reports (APBD) of regencies and municipalities in North Sumatra over a specific period. The independent variables are regional taxes and regional retributions, while the dependent variable is regional expenditure. The analysis includes descriptive statistics, classical assumption tests, partial tests (t-test), simultaneous test (F-test), and the coefficient of determination (R²). The results indicate that regional taxes have a positive and significant effect on regional expenditure, suggesting that higher tax revenue increases local governments’ spending capacity. Regional retributions also show a positive effect, although their contribution is relatively smaller compared to regional taxes. Simultaneously, regional taxes and retributions significantly influence regional expenditure. These findings highlight the importance of optimizing tax and retribution management to strengthen fiscal capacity and improve the effectiveness of regional spending. The study provides policy implications for local governments to intensify and expand revenue sources in order to support sustainable regional development.
The Effect Of The Implementation Of Government Accounting Standards (Sap) Pp No. 71 Of 2010 On Financial Performance At The Bpkpd Of Binjai City Asri Septiani; Nancy Mayriski Siregar; Miftha Rizkina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11103

Abstract

This study aims to analyze the effect of implementing Government Accounting Standards (SAP) based on Government Regulation No. 71 of 2010 on the financial performance of the Regional Financial and Revenue Management Agency (BPKPD) of Binjai City. The implementation of accrual-based SAP is an effort by the government to improve accountability, transparency, and the quality of regional financial reporting. This study uses a quantitative approach with a survey method. The research data was obtained by distributing questionnaires to 57 employees of the BPKPD of Binjai City who were directly involved in regional financial management and reporting. The data analysis techniques used included data quality testing, classical assumption testing, simple linear regression analysis, t-test, and coefficient of determination with the help of the SPSS program. The results show that the implementation of Government Accounting Standards (SAP) PP No. 71 of 2010 has not had a significant effect on the financial performance of Binjai City BPKPD. Nevertheless, the implementation of SAP still has a positive relationship and serves as a guideline in preparing financial reports that are more orderly, systematic, and in accordance with the provisions of laws and regulations. This study is expected to provide practical contributions to local governments in their efforts to improve financial management and serve as a reference for further research in the field of public sector accounting.
Co-Authors Asmaul Husna Asri Septiani Aulia Rahman Harahap azzahra, an suci Desi Triana Munthe Destari Nurlaila Damanik Irfan, Irfan Maya Sari Miftha Rizkina Muhammad Arifin Lubis Zulsahyani Limbong