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Journal : Journal of International Conference Proceedings

Implementation of Good University Governance Governance Islamic Private Vocational School in Medan Zulia Hanum; Iskandar Muda; Rina Bukit; Muhyarsyah Muhyarsyah
Journal of International Conference Proceedings (JICP) Vol 2, No 3 (2019): Proceedings of the 5th International Conference of Project Management (ICPM) Yog
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i3.700

Abstract

The purpose of this study was to determine the effect of commitment to the performance of lecturers at Islamic Private Universities in the City of Medan. The research method used was a survey. The sample of this study was 90 PTS lecturers and was taken by random technique. From the results of the study, it can be concluded that: there is an influence on lecturer performance.
Students Perceptions of Operations Research Learning During the Covid-19 Pandemic with Realistic Mathematics Educations Approach Roswita Hafni; Zulia Hanum; Lailan Safina Hasibuan
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1279

Abstract

Operations Research is a quantitative decision–making course, which is formed in a mathematical model by allocating limited resources, so that the goal is optimal. The purpose of this study was to determine students’ perceptions of Operations Research learning during the covid–19 pandemic in order to apply the Realistic Mathematics Educations approach in developing Operations Research teaching materials. The research method was conducted by questionnaire with the number of respondents as many as 91 college students. The results showed that the students’ perceptions of Operations Research learning with indicators of feeling of pleasure, feeling of interest, general impact, and motivation, were in the high category with percentages of 42,86%, 62,64%, 42,86%, and 51,65%. Based on the results of the study, this can increase resources, both qualified lecturers and students and the realization of quality higher education to produce graduates who are knowledgeable, educated, and skilled. Thus, there are several factors that must be improved, such as the availability of facilities, lecturers, learning materials presented using video as an application of the model in the real life, and field studies.
Analysis of Land and Building Tax Accounting Supervision at the Asahan Regency Revenue Service Zulia Hanum
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1280

Abstract

The purpose of this study was to determine whether the land and building tax accounting supervision carried out by the Asahan Regency Revenue Service was functioning effectively. To find out what causes the land and building tax target to be not achieved. This research approach uses a descriptive approach. The types of data used are quantitative and qualitative data. Sources of data used are primary and secondary data. Data collection techniques used are documentation techniques and interview techniques. The data analysis technique used is descriptive method. Based on the results of this study, it can be concluded that the supervision of land and building tax accounting with revenue targets in its implementation is less effective, resulting in the realization not reaching the targets set at the Asahan Regency Revenue Service.
IMPACT OF ORGANIZATIONAL COMMITMENTS TO PERFORMANCE OF DOSE HIGHER EDUCATION OF ISLAMIC PRIVATE VOCATIONAL SCHOOL IN MEDAN Zulia Hanum; Iskandar Muda; Rina Bukit; Muhyarsyah Muhyarsyah
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.507

Abstract

The purpose of this study was to determine the effect of commitment on the performance of lecturers in Private Universities in Medan City. The research method used was a survey. The sample of this study is 90 PTS lecturers and taken by random technique. From the results of the study, it can be concluded that: there is an influence on the performance of the lecturer.
ANALYSIS OF THE IMPLEMENTATION OF TAX ACCOUNTING FOR FIXED ASSETS IN. ALKESINDO BUANA CAKRA ZULIA HANUM; RAIESA AMIN
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.508

Abstract

The purpose of this study was to analyze the application of tax accounting on fixed assets at PT. Buana Alkesindo Chakra is in accordance with tax regulations and to find out how they apply to these fixed assets. Fixed assets that are used to support the company's operational activities have considerable value. So that fixed assets are a fairly important component in financial statements and can influence the decision making of a financial statement that is presented and also affect the calculation of a company's taxable income. The data obtained in the study came from primary and secondary data with qualitative and quantitative data types. Data collection techniques used in this study are documentation studies, namely to obtain secondary data and interviews that are used to obtain primary data. The data analysis technique used is qualitative descriptive analysis. Based on the results of the study, there were errors in grouping fixed assets for economic life and the rates used by PT. Cakra Buana Alkesindo in calculating depreciation of fixed assets. The company also does not record the acquisition of fixed assets or when depreciation of fixed and improper assets at presentation in the financial statements. So that the value of the taxable income is not as it should be, because the depreciation expense of the asset is still higher than what is expected by the company.
The Influence of Entertainment Tax Receiving and Advertising Tax on Regional Original Income Zulia Hanum
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1714

Abstract

The purpose of this study is to investigate the effect of entertainment tax revenue on the local income of Serdang Deli Regency, to determine the Effect of Advertising Tax Revenue on Deli Serdang Regency's Original Regional Revenue, to determine the effect of entertainment tax revenue and advertising tax on the local income of Serdang Deli. The research approach used in this research is quantitative associative with documentation technique. In this study is quantified by the documentation technique. The data sources for this study are reports of the realization of domestic tax revenues and entertainment tax and advertising tax revenues from 2016 to 2020. The data analysis used is descriptive statistics, multiple linear regression analysis, classical assumption test. The hypothesis was tested using the t test and f test. The results of this study indicate that entertainment tax revenue and advertisement tax have a significant effect on Deli Serdang Regency's original revenue in 2016-2020, this can be shown from the results of the F (simultaneous) test calculation, indicating that F-count > F-table (6,209 > 3.06) which means H_o is rejected and H_a is accepted. The coefficient of determination test of 0.209 or 20.9% can affect PAD.Keywords: Entertainment Tax, Advertisement Tax, Local Revenue