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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Bisnis dan Publik Majalah Ilmiah Warta Dharmawangsa EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan International Journal of Humanities Education and Social Sciences Formosa Journal of Social Sciences (FJSS) Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Proceedings of The International Conference on Business and Economics International Journal of Economics and Management Research International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Basic and Applied Accounting Research Journal International Journal of Economic Research and Financial Accounting International Journal of Economics, Management and Accounting E-JURNAL AKUNTANSI International Journal of Management, Economic and Accounting Jurnal Perpajakan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi International Journal of Economics and Management Research
Galih Supraja
Universitas Pembangunan Panca Budi
Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, PENDIDIKAN DAN PELATIHAN TERHADAP PENYUSUNAN LAPORAN KEUANGAN SKPD KOTA BINJAI , Galih Supraja
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

The purpose of this study is to determine whether Understanding of Government Accounting Standards, Education and Training simultaneously influences the Preparation of Binjai City Government Financial Statements. The population in this study are employees of the financial department in charge of preparing financial reports on 29 SKPD. The data used are primary data obtained by distributing 87 sets of questionnaires to financial report compiler tools in 29 SKPD of Binjai City Government. From the distribution of questionnaires the data returned and can be processed amounted to 42 sets of questionnaires. Data analysis methods used in this study were data quality tests consisting of validity and reliability tests, classic assumption tests consisting of normality tests, multicollinearity tests, heteroscedasticity tests and multiple linear analysis tests and hypothesis tests consisting of t tests, F and determination test. The results of this study simultaneously by carrying out the F test obtained Understanding of Government Accounting Standards, Education and Training affect the Preparation of Binjai City Government Financial Statements. The conclusion in this study is the Understanding of Government Accounting Standards, Education and Training simultaneously influences the preparation of Binjai City government financial statements of 37.6% and the remaining 62.4% is influenced by other factors not discussed in this study.
PENGARUH IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DAN EFEKTIVITAS FUNGSI PENGAWASAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DELI SERDANG Galih Supraja
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.991 KB)

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi standar akuntansi pemerintahan berbasis akrual dan efektivitas fungsi pengawasan terhadap kinerja keuangan pemerintah daerah kabupaten Deli Serdang. Sampel dalam penelitian ini sebanyak 81 orang dari seluruh total populasi. Pengumpulan data menggunakan kuesioner,dan analisa secara kualitatif dan kuantitatif. Analisis data untuk melihat pengaruh variabel terikat dengan variabel bebas menggunakan analisis persamaan regresi berganda. Uji hipotesis menggunakan uji statistik ttest,dengan bantuan program komputer program SPSS V.22.0 For windows. Hasil penelitian memperlihatkan hubungan linier positif dan berhubungan cukup erat antara implementasi standar akuntansi pemerintahan berbasis akrual dan efektivitas fungsi pengawasan terhadap kinerja keuangan pemerintah daerah kabupaten Deli Serdang. Selanjutnya terdapat pengaruh positif dan signifikan dari masing-masing variabel bebas terhadap kinerja keuangan pemerintah daerah kabupaten Deli Serdang. Perlu adanya percepatan pelaksanaan kegiatan-kegiatan yang telah dianggarkan sebelumnya, selain itu diklat yang diadakan harus lebih mengedepankan praktek di lapangan untuk memenuhi kebutuhan SDM, sedangkan dalam aspek IT diperlukan percepatan pengembangan aplikasi keuangan agar dapat menghasilkan laporan keuangan secara akrual.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA PUSAT PENELITIAN KELAPA SAWIT MEDAN Dito Aditia Darma Nasution; Galih Supraja; Annisa Fajariah Damanik
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 5 (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.v9i5.2022.1924-1932

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kualitas laporan keuangan baik secara parsial mapun simultan. Metode penelitian yang digunakan adalah metode asosiatif/kuantitatif. Pengumpulan data dilakukan dengan menyebarkan dan membagikan kuesioner kepada 51 orang karyawan yang dijadikan sampel. Analisis data dilakukan dengan menggunakan regresi linier berganda, uji parsial (uji-t) dan uji simultan (uji-F). Hasil penelitian diperoleh bahwa sistem informasi akuntansi secara parsial berpengaruh signifikan terhadap kualitas laporan keuangan. Sistem pengendalian internal secara parsial berpengaruh tidak signifikan terhadap kualitas laporan keuangan di Pusat Penelitian Kelapa Sawit Medan. Hasil uji secara simultan menunjukkan bahwa sistem informasi akuntansi dan sistem pengendalian internal secara simultan berpengaruh signifikan terhadap kualitas laporan keuangan di Pusat Penelitian Kelapa Sawit Medan.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA BANK BUMN YANG TERDAFTAR DI BEI Dito Aditia Darma Nasution; Galih Supraja; Annisa Fajariah Damanik
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 2 (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.v9i2.2022.945-955

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kinerja keungan pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia periode 2010-2019. Faktor-faktor tersebut adalah Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), dan menggunakan Return On Asset (ROA) sebagai proksi dari kinerja keuangan. Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan Perbankan yang terdapat pada Otoritas Jasa Keuangan. Populasi yang digunakan dalam penelitian ini sebanyak 4 perusahaan. Pemilihan sampel dengan menggunakan teknik sampling jenuh, yaitu menggunakan keseluruhan populasi sebagai sampel. Teknik pengumpulan data dengan menggunakan studi kepustakaan dan cara dokumentasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel CAR dan BOPO berpengaruh negatif signifikan terhadap ROA, NIM berpengaruh positif signifikan terhadap ROA, sedangkan NPL dan LDR tidak berpengaruh signifikan terhadap ROA. Nilai koefisien determinasi, yang menunjukkan besarnya pengaruh CAR, NPL, BOPO, LDR, NIM terhadap ROA sebesar 98% sedangkan sisanya sebesar 2% dijelaskan oleh faktor lain diluar model penelitian.
Efektifitas Pemberian Kredit pada PT. BRI (Persero) Tbk Unit Jatinegara Binjai Dito Aditia Darma Nasution; Galih Supraja Anisa; Annisa Fajariah Damanik
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.v3i2.1658

Abstract

In lending, banks have used the 5C principle. However, the bank is still not optimal in implementing all the 5C principles. To achieve effective credit management, banks must make improvements in credit analysis. This type of research method is descriptive. This study was used to determine the credit distribution applied by PT. BRI (Persero) Tbk, includes: Credit Application Process, Credit Approval Process, Credit Supervision and Repayment Techniques, and Non-performing Loans Settlement. Financial ratio analysis is liquidity ratio including quick ratio, banking ratio (asset to loan ratio, cash ratio, loan to deposit ratio) and profitability ratio including gross profit margin, net profit margin, return on equity capital, and return on total assets. The research site chosen for the research location is PT. BRI (Persero) Tbk Unit Jatinegara Binjai. In this study, the data collection method used to collect the required data is documentation, namely data collection techniques by viewing and using company reports and records. The conclusion of the analysis is that the Cash Ratio is good, the Loan to Deposit Ratio (LDR) is good, the Return on Equity (ROE) is good, the Return on Assets (ROA) is good, and the quick ratio is not good.
PENGUKURAN EFEKTIVITAS PENGELOLAAN BARANG MILIK DAERAH DALAM DINAS PERUMAHAN & KAWASAN PERMUKIMAN KABUPATEN DELI SERDANG Dito Aditia Darma Nasution; Galih Supraja; Annisa Fajariah Damanik
Jurnal Warta Dharmawangsa Vol 16, No 3 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v16i3.2252

Abstract

Net Profit Margin, Pertumbuhan Perusahaan dan Volatilitas Harga Saham Pada Perusahaan di Indonesia Debbi Chyntia Ovami; Galih Supraja; Ari Irawan; Rustam Efendi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2508

Abstract

This study aims to examine and analyze the factors that influence stock price volatility in sub-construction and building companies listed on the Indonesia Stock Exchange in 2015-2020. Determination of the sample using the purposive sampling method, the sample obtained was 9 sub-construction and building companies in the 2015-2020 period in order to obtain 54 observational data. The data used are secondary data and the analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the feasibility of the data. The data processing used in this study uses panel data regression with the help of Eviews 10 software. The results of this study find that Net Profit Margin (NPM) partially has a positive and significant effect on stock price volatility and Growth has a negative and insignificant effect on stock price volatility. Meanwhile, based on the results of the simultaneous test (F test) that all independent variables jointly significantly affect the dependent variable.
MODEL PENGGUNAAN INFORMASI AKUNTANSI PADA BUMDES DI DESA PEMATANG SERAI KABUPATEN LANGKAT Galih Supraja; Mustafa Mustafa; Farah Soufika Thahirah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 1 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i1.2023.%p

Abstract

Penelitian ini bertujuan untuk menganalisis model penggunaan informasi akuntansi pada BUMDES di Desa Pematang Serai Kabupaten Langkat dalam rangka peningkatan Pendapatan Asli Desa melalui pelatihan akuntansi, lama berdiri usaha dan skala usaha dalam penggunaan sistem informasi akuntansi BUMDES di Desa Pematang Serai Kabupaten Langkat dengan pengumpulan data menggunakan kuisioner. Pengujian yang digunakan dalam penelitian ini adalah uji kualitas data, uji normalitas data, analisis regresi linear berganda, dan uji hipotesis. Model regresi yang digunakan dalam penelitian ini adalah model regresi linear berganda dengan bantuan alat uji statistik. Metode pengambilan sampel pada penelitian menggunakan metode Random Sampling (acak) yang diperoleh sebanyak 30 pengelola BUMDES di Desa Pematang Serai Kabupaten Langkat. Hasil uji regresi Hipotesis pertama diterima dan H0 ditolak, dimana hasil uji T pada variabel pelatihan akuntansi diperoleh probabilitas Sig. Sebesar 0,000. yang berarti nilai Sig ≤ 0,05 atau (0,000 ≤ 0,05), Begitu pula dengan nilai T hitung pada pelatihan akuntansi adalah 8,681 . Dan nilai T tabel sebesar 2,0518 Sehingga dapat diperoleh nilai (Thitung ≥ Ttabel) atau (8,691 ≥ 2,0518). dikarenakan pelatihan akuntansi berpengaruh signifikan terhadap penggunaan sistem informasi akuntasi di BUMDES di Desa Pematang Serai Kabupaten Langkat. Hasil uji regresi hipotesis kedua ditolak dan H0 diterima dimana hasil uji T pada variable lama berdiri usaha diperoleh probabilitas sig sebesar 0,329. Yang berarti nilai sig >0,05 atau (0,329 > 0,05), . Begitu pula dengan nilai Thitung -0,995 . Dan nilai Ttabel 2,0518 . Sehingga dapat diperoleh nilai (Thitung < Ttabel) atau (-0,995 < 2,0518) yang artinya bahwa variabel lama berdiri usaha tidak berpengaruh signifikan terhadap penggunaan sistem informasi akuntansi pada BUMDES di Desa Pematang Serai Kabupaten Langkat. Hasil uji regresi hipotesis ketiga ditolak dan H0 diterima dimana hasil uji T pada variable skala usaha diperoleh probabilitas sig sebesar 0,586. Yang berarti nilai sig >0,05 atau (0,586 > 0,05), . Begitu pula dengan nilai T hitung 0,551 . Dan nilai T tabel 2,0518 . Sehingga dapat diperoleh nilai (T hitung < T tabel) atau (0,55551 < 2,0518). yang artinya bahwa variable skala usaha tidak berpengaruh signifikan terhadap penggunaan system informasi akuntansi pada BUMDES di Desa Pematang Serai Kabupaten Langkat.
Model Policy On Collection Of Land And Building Tax In Pematang Serai Village, Langkat Regency Dito Aditia Darma Nasution; Galih Supraja; Annisa Fajariah Damanik
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 5 (2023): IJHESS-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i5.464

Abstract

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.
Policy Analysis of Collection of Land and Building Tax in Pematang Serai Village, Langkat Regency Dito Aditia Darma Nasution; Galih Supraja; Annisa Fajariah Damanik
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.v1i2.666

Abstract

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.
Co-Authors Abel Desiyanti Manik Adek Wahyuni Safitri Afrida Yani Siahaan Ahmad Fais El Wajdi Alfan Prihandiki Allika Ayu Diah Pitaloka Alya Safana Amanda Putri Aisyah Anastasia Eka Wardani Anastasia Eka Wardani Andini Syahputri Andranida, Azfah Citra Anggara Ramadhansyah Anisa Giawa Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Khairiah Annisa Putri Annisa Ramadhani Siregar Ardia Theresia Br Pasaribu Ari Irawan Ariyanta Maulana Sitepu Audi Elshinta Gading Ayunda Aulia Ayunda Aulia Bela Amanda Putri Cindy Syahputri Dea Ramadhani Devi Liana Dinda Khairani Dinda Lutfiah Dito Aditia Darma Nasution Dwi Salsabila Ilham Fadia Ananda Farah Soufika Thahirah Fayakhun Wibisono Fiqri Haikal Grace Mariana Makdalena Habiba Habiba Hafidz Sagala Hafsyah Nabila Icha Santika Ignasius Grendo K Panggabean Inez Adelia Lapian Irham, Ardiansyah Joli Valentino Simorangkir Junawan, Junawan Karnisa Maharani Kartika Sari Khairani Agustin Khairani Yahya Khairun Niswa Khairunnisa Agustin Licerman Hulu Lilis Dwi Darma Lita Hepika Ginting M Irham Ardiansyah S M. G. Fahluzi M. Irvan Tanjung Melani Pitria Meriana Buulolo Mika Debora Br Barus Mira Agustia Morina Simanjorang Muhammad Mahardika Chandra Muhammad Maulida Haikal Nawawi Mustafa Mustafa Mustaqiem Arja Mutiara Ramadani Nabilla Putri Anggreani Nailla Yuwanadlin Nopa Rohmendena Bintang Novi Fitriani Noviani Noviani Nur Wahida Agustin Siregar Nurhalizah Nurhalizah Olivia Deslovita Br, Ginting Ovami, Debbi Chyntia Pasya Namira Perisai Surbakti Poppy Adetiya Pristy Wulandari Puji Aloina Br Ginting Putri Aditya Lestari Putri Balqis Putri Najwa Amalia Putri Septiana Br. Sigalingging Rahmadi Zikri Chandra Ramadani Ramadani Rara Dena Suganda Riandi Syahputra Ridho Yoandika Rizki Purwanti Rizky Natasya Roma Grecia Simamora Rustam Efendi Sarah Obadia Ivana Sarah Vika Sabrina Sebrina Handayani Sela Indriani Sheila Nur Aulia Shindy Aulia Siti Nur Hidayah Siti Zahara Sonia Helena Purba Sri Andini Cahyant Sulastri Destriani Panjaitan Suriai Lafau Syafira Cahya Ramadhani Syakila Niswatul Khaira Tia Novira Sucipto Tiar Vita Vera Br. Marpaung Vebby Anggraeni Novita Sari Purba Vinka Atira Werdy Welly, Yerisma Willy Febrian Sipayung Zahira Naswa Zaskia Zahira Zikra Nurul Annisah