Articles
PENGARUH BIAYA PROMOSI TERHADAP TINGKAT VOLUME PENJUALAN PADA PT. ISTANA DELI KEJAYAAN (IDK2)
Rahmania Nasution;
Alistraja Dison Silalahi;
Ova Novi Irama
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 2 (2020): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah
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DOI: 10.32696/jaapi.v1i2.484
The purpose of this study is to determine whether promotional costs affect the sales volume level at PT. Istana Deli Kejayaan (IDK2). This study uses quantitative data analysis. The population used is a report on promotion costs and sales volume in 2016 to 2018. The research sample is a report on promotion costs and monthly sales volume. The number of samples is 12 months x 3 years = 36 months. The research was conducted at PT. Istana Deli Kejayaan (IDK2) which is located at Jl. Sei Batang Hari No.22 Babura Sunggal. The time of the research was conducted in January 2019 until July 2019. The results of this study concluded that promotion costs had a positive and significant effect on the level of sales volume at PT. Istana Deli Kejayaan (IDK2). The effect of promotional costs on the level of sales volume is 31,0%, while the remaining 69.0% is influenced by other variables not discussed in this study.
ANALISIS PENERAPAN TARIF PROGRESIF TERHADAP PENERIMAAN BEA BALIK NAMA KENDARAAN BERMOTOR DI KANTOR SAMSAT MEDAN UTARA
Benny Suranta Barus;
Alistraja Dison Silalahi;
M.Rizaldi Wibowo
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 2 (2020): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah
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DOI: 10.32696/jaapi.v1i2.485
This study aims to determine whether the application of progressive tariffs applied at the North Medan Samsat Office is in accordance with North Sumatra regional regulations and to analyze BBNKB revenues after the latest rates are applied. The research method used in this research is descriptive qualitative using primary data and secondary data with data collection techniques through interviews, observation and documentation. The results of this study indicate that the North Medan Samsat Office has implemented a progressive motorized tariff in accordance with the Law and Regional Regulation No. 1 of 2015. The results of the application of progressive lower tariffs prove that the annual motor vehicle tax revenue can increase. Based on this research it can also be seen that the application of the latest BBNKB tariffs annually increases the acceptance of Motorized Vehicle Transfer Fee receipts annually.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS UNTUK PERENCANAAN DAN PENGENDALIAN KEUANGAN PADA RUMAH SAKIT MITRA SEJATI
Reza Ary Pratama Reza;
Alistraja Dison Silalahi;
Dwi Saraswati
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 2 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah
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DOI: 10.32696/jaapi.v2i2.1024
Abstract The objective of this research was to analyze the accounting information system for cash receipts and disbursements for financial planning and control at Mitra Sejati Hospital Medan. The problem raised in this research is that the accounting information system at Mitra Sejati Hospital has not been effective, and there are still improvements in the system. The object of this research is Mira Sejati Hospital. This research is a qualitative research and uses descriptive analysis with a flowchart approach. Methods of data analysis by collecting, analyzing data in the application of accounting information systems in Mitra Sejati hospital. The results of the research indicate that a good accounting information system has played a role in improving the internal control system for cash receipts. This can be seen from the cash receipts accounting information system whose system is online in collaboration with third parties. So that the accounting information system can guarantee cash security implemented by Mitra Sejati Hospital so that it plays an important role in improving the internal control system in terms of providing and providing accurate and reliable information on cash receipts.
ANALISIS PENGAKUAN DAN PENGUKURAN PENDAPATAN BAGI HASIL PADA BPRS AL-WASHLIYAH
Jainuddin Ismail;
Alistraja Dison Silalahi;
Reza Hanafi Lubis;
Indra Fauzi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah
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DOI: 10.32696/jaapi.v3i1.1272
The purpose of this study was to determine and analyze mudharabah financing in increasing net income at BPRS Al-Washliyah. To find out and analyze what causes mudharabah financing to decline at Al-Washliyah BPRS. The research design uses descriptive qualitative research methods. The data collection techniques used by the author are through documentation and interviews. Analysis of the data used in this study is to analyze qualitative data consisting of interviews and data from the financial report document of BPRS Al-Wasliyah. From the research results, the recognition of murabahah income is recognized proportionally to the amount of cash that has been successfully collected from murabahah receivables. Mudharabah revenue sharing is recognized on a monthly basis during the period the profit sharing rights occur in accordance with the agreed ratio. Ujrah income is recognized at the time of initial payment (paid in advance) or during the contract period, according to the agreement between the bank and the customer. Recognition of murabahah revenue is recognized in proportion to the amount of cash collected from murabahah receivables. This is in accordance with PSAK No. 102 paragraph 23. Recognition of mudharabah revenue sharing is recognized on a monthly basis during the period the profit sharing rights occur in accordance with the agreed ratio. This is not in accordance with PSAK No. 105 paragraph 22 because the recognition of mudharabah operating income in practice can be known based on the profit sharing report on the realization of operating income from the fund manager. Not allowed to recognize revenue from projected operating results. Recognition of ujrah income is recognized at the time of payment (paid in advance) or during the contract period, according to the agreement between the bank and the customer. This is not in accordance with PSAK No. 107 paragraph 14 because rental income over the term of the contract is recognized when the benefits of the asset have been delivered to the lessee.
ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
M.Hisyam Amin;
Alistraja Dison Silalahi;
Reza Hanafi Lubis
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah
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DOI: 10.32696/jaapi.v3i1.1281
Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh arus kas operasi, tingkat hutang dan ukuran perusahaan terhadap persistensi laba pada perusahaan industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2017-2019. Populasi yang digunakan dalam penelitian ini adalah sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019 sebanyak 61 perusahaan. Sampel dalam penelitian ini adalah 22 perusahaan yang diseleksi dengan pengambilan kriteria tertentu menggunakan metode purposive sampling. Data yang dikumpulkan adalah data kuantitatif. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan tahunan perusahaan yang dipublikasikan oleh Bursa Efek Indonesia. Teknik analisis data menggunakan regresi data panel yang terdiri dari analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis. Hasil regresi data panel secara parsial adalah arus kas dan tingkat hutang berpengaruh positif terhadap persistensi laba namun tidak signifikan. Sedangkan ukuran perusahaan berpengaruh positif dan signifikan terhadap persistensi laba.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA DINAS TANAMAN PANGAN DAN HORTIKULTURA PROVINSI SUMATERA UTARA
Muhammad Arifin Pasaribu;
Alistraja Dison Silalahi;
Ardhansyah Putra Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah
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DOI: 10.32696/jaapi.v3i2.1555
Accounting information system performance is the result of work from a series of accounting data that can be achieved by a person or group of people in an organization in accordance with their respective authorities and responsibilities, legally, not violating the law, and in accordance with moral ethics which in the end becomes a accounting information that includes transaction processing and information technology. The benefits of research relate to researchers, managers, agencies or institutions where research is carried out, professional organizations, scientific development and broad implementation of development. With the achievement of research objectives, this goal can be used by anyone as a user of research results and for needs. From the research results, it is known that User Participation and System Development Formulation are Factors Affecting the Performance of Accounting Information Systems at the Food Crops and Horticulture Department of North Sumatra Province. Meanwhile, Personnel Capability and Education and Training Programs are not Factors Affecting the Performance of Accounting Information Systems at the Department of Food Crops and Horticulture, North Sumatra Province.
PENGARUH SOSIALISASI, PEMERIKSAAN DAN KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN BADAN PADA KPP PRATAMA MEDAN TIMUR
Vivi Sulyastari;
Alistraja Dison Silalahi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah
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DOI: 10.32696/jaapi.v3i2.1797
Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh sosialisasi, pemeriksaan dan kepatuhan wajib pajak terhadap peningkatan penerimaan pajak penghasilan badan pada wajib pajak badan di kpp pratama medan timur. Jenis penelitian dalam penelitian ini adalah kuantitatif dengan pendekatan asosiatif. Populasi penelitian ini adalah wajib pajak badan di KPP Pratama Medan Timur. Metode pemilihan sampel menggunakan rumus slovin, jumlah sampel yang digunakan adalah 98 data sampel. Sebelum dilakukan penelitian, terlebih dahulu dilakukan uji coba instrumen dengan uji validitas dan uji reliabilitas. Uji prasyarat analisis meliputi uji normalitas, uji linearitas, uji multikolinearitas dan uji heteroskedastisitas. Metode analisis data menggunakan regresi linier berganda Hasil penelitian menunjukkan bahwa sosialisasi berpengaruh terhadap peningkatan penerimaan pajak, sedangkan pemeriksaan berpengaruh signifikan terhadap peningkatan penerimaan pajak, kepatuhan wajib pajak berpengaruh terhadap peningkatan penerimaan pajak badan. Kemudian terdapat pengaruh sosialisasi, pemeriksaan dan kepatuhan wajib pajak terhadap peningkatan penerimaan pajak badan.
The Influence Financial Advisor Recommendations on the Investment Decisions of Student Investor in Medan With Intention as a Predicator and Financial Literacy as Moderator
Alistraja Dison Silalahi;
Sri Wardany;
Cita Ayni Putri Silalahi;
Shita Tiara
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 1 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual
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DOI: 10.37385/ijedr.v4i2.2028
This study aims to find and analyze the effect of financial advisor recommendations on investment decisions of students in Medan with the intention as a mediator and financial literacy as a moderator. This research is a quantitative research with an explanatory research model, with primary data. Data collection techniques using a questionnaire. The data analysis technique is statistical analysis based on partial least squares. The results of the study found that financial advisor recommendations have an effect on investor intentions. Investor intention influences investment decision. Financial advisor recommendations influence investment decisions. Financial literacy has no effect on investor intentions. Investor intent significantly mediates the relationship between financial advisory recommendations and investment decisions. Financial literacy does not moderate the effect of financial advisor recommendations on investment intentions.
PELATIHAN APLIKASI KEUANGAN ACCURATE BAGI SISWA SMK DALAM MENGHADAPI PERUBAHAN DIGITALISASI KEUANGAN INDUSTRI DI SMK PANGERAN ANTASARI MEDAN
Indra Fauzi;
Wilda Sri Munawaroh Harahap;
Alistraja Dison Silalahi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/cdj.v4i2.15946
Sekolah Menengah Kejuruan adalah sekolah yang dipersiapkan untuk memasuki dunia kerja, proses pembelajaran di sekolah memiliki peranan yang sangat penting dalam mengembangkan keterampilan dari peserta didik. Namun demikian saat ini banyak lulusan belum mampu untuk menyesuaikan kebutuhan yang diperlukan oleh industri/perusahaan. Kebanyakan lulusan hanya memiliki pengetahuan yang sifatnya umum, padahal lulusan seharusnya memiliki kemampuan kejuruan sehingga mampu melaksanakan tuntutan dalam dunia kerja, Sementara persaingan dilapangan untuk mencari pekerjaan sangat ketat. Tingginya angka pengangguran pada lulusan tingkat SMK disebabkan oleh beberapa hal diantaranya tidak semua SMK menerapkan standar keahlian yang sesuai dengan standar industri di setiap kelulusan siswanya. Permasalahan yang terjadi pada mitra terkhusus prodi akuntansi diantaranya ketidakmampuan peserta didik untuk siap menghadapi perubahan digitalisasi keuangan melalui penerapan/aplikasi keuangan terkini hal ini menjadi bagian dari penyebab kegagalan lulusan setelah menyelesaikan Pendidikan dimana sekolah masih melaksanakan kurikulum yang belum sesuai, isntruktur atau tenaga pengajar yang masih belum update terhadap perkembangan industri.
Analisis Sistem Akuntansi Penerimaan dan Pengeluaran Kas dalam Meningkatkan Pengendalian Internal Pada PT. Kalbe Farma Medan
Zihan Pazzira;
Alistraja Dison Silalahi
MUDABBIR Journal Reserch and Education Studies Vol. 3 No. 2 (2023): Vol. 3 No. 2 Juli- Desember 2023
Publisher : Perkumpulan Manajer Pendidikan Islam Indonesia (PERMAPENDIS) Prov. Sumatera Utara
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Tujuan dari penelitian ini adalah untuk menganalisis sistem akutansi penerimaan dan pengeluaran kas dalam meningkatkan pengendalian internal pada PT. Kalbe Farma Medan. Dan untuk mengetahui apakah kendala yang dirasakan pada saat menerapkan sistem akuntansi penerimaan dan pengeluaran kas dalam meningkatkan pengedalian internal pada PT. Kalbe Farma Medan. Desain penelitian merupakan penelitian yang digunakan sebagai pedoman dalam melakukan proses penelitian. Jenis penelitian yang digunakan adalah metode kualitatif. Hasil penelitian Pelaksanaan sistem pengendalian intern khususnya pada penerimaan dan pengeluaran kas yang dilakukan oleh PT. Kalbe Farma Medan sudah cukup, sesuai dengan teori sistem akuntansi penerimaan dan pengeluaran kas baik dilihat dari unsur maupun komponen pengendalian internnya. Hanya saja pada poin pembagian tugas dan tanggung jawab di PT. Kalbe Farma Medan ini masih terdapat perangkapan fungsi karena keterbatasan jumlah karyawannya sehingga tidak efektif dalam pengecekan internnya. Kata Kunci: Akutansi, PT. Kalbe Farma Medan