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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Hasil Pengabdian Kepada Masyarakat JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Enrichment : Journal of Management Jurnal Darma Agung International Journal Reglement & Society (IJRS) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies EXPLORER El-Qish: Journal of Islamic Economics Empowerment: Jurnal Pengabdian Masyarakat FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ekonomika Dan Bisnis Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Teknologi Pendidikan All Fields of Science Journal Liaison Academia and Sosiety Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Harapan Bangsa Jurnal Teknologi Pendidikan Jurnal Ekonomi, Manajemen, Akuntansi
Zulia Hanum
Universitas Muhammadiyah Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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ANALISIS SISTEM PENGENDALIAN INTERN PENERIMAAN PAJAK REKLAME Zulia Hanum; Wesi Ultari
Prosiding Seminar Nasional USM Vol 2, No 1 (2019): Semnas Multidisiplin Ilmu
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2063.963 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis sistem pengendalian intern penerimaan Pajak Reklame Pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Medan. Pendekatan penelitian ini bersifat deskriptif dengan menggunakan jenis data kualitatif, penelitian ini dilakukan dengan data yang diterima dari Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Medan berupa data target dan realisasi penerimaan pajak reklame Kota Medan yang cukup jelas untuk menganalisis serta membandingkan dengan teori yang ada. Data penelitian yang dilakukan berupa data primer dan data skunder. Dimana data primer dilakukan dengan wawancara, dan data skunder berupa target dan realisasi penerimaan pajak reklame. Hasil penelitian menunjukkan bahwa sistem pengendalian intern Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Medan belum efektif, hal ini terlihat dari masih adanya beberapa unsur pengendalian intern yang masih lemah hal ini terlihat dari lingkungan pengendalian dimana masih adanya terjadinya rangkap kerja yang dilakukan oleh beberapa pegawai, masih adanya formulir-formulir dalam pemungutan pajak reklame yang tidak menggunakan nomor urut tercetak dalam dokumen atas pemungutan pajak reklame dan belum jelasnya alur dokumen yang akan digunakan pada setiap fungsi yang ada dalam pemungutan dan perhitungan dari pajak reklame.
Fiscal Correction Analysis of Commercial Loss Profit Report in Determining the Income of Income Establishment at PT. Medan Zulia Hanum
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.22 KB) | DOI: 10.32535/ijafap.v2i3.585

Abstract

This study aims to determine how the application of tax accounting in accordance with applicable tax laws and to determine the calculation of income tax (VAT) in accordance with law No. 36 of 2008. This research is a qualitative research. This research was conducted at PT. Asam Jawa Medan. This study uses a qualitative research type with a descriptive approach. Descriptive qualitative research is intended to describe and describe the phenomena that exist, both natural and human engineering, which are more concerned about the characteristics, quality, interrelationships between activities. This research was conducted at PT. Asam Jawa Medan. Data collection techniques used in this study were documentation and interviews. Data analysis with descriptive method is to describe the state of the financial statements of the phenomena that occur by collecting data, carrying out fiscal corrections in accordance with Law No. 36/2008 and calculating the income tax payable. The type of data used is secondary data. Based on the results of the study note that PT. Asam Jawa has applied tax accounting in accordance with applicable tax regulations, but in the calculation of income tax (PPh) of PT. Tamarind is not in accordance with Law No. 36 of 2008. From the results of this study it is also known that PT. Tamarind in the Calculation of Income Tax (PPh) of PT. Tamarind is not yet in accordance with Law Number 36 of 2008.
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
Pengaruh Return On Asset Dan Ukuran Perusahaan Terhadap Manajemen Pajak Zulia Hanum; Jesica Heriani Manullang
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1008

Abstract

This study aims to determine the effect of return on assets (ROA) and company size on tax management in the automotive sub-sector companies and their components listed on the Indonesia Stock Exchange. This research is a  of associative research. The sampling technique was carried out using a purposive sampling technique. So  the sample  is 11 automotive sub-sector companies and their components listed on the Indonesia Stock Exchange in 2015 - 2020 with a total of 66 observational data for 6 years of observation. The data collection technique used is with data sources using secondary data the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis with SPSS 26 software. The results of this study indicate that return on assets (ROA) has no significant effect on tax management. Firm size has a significant effect on tax management. Return on assets (ROA) and firm size have no significant effect on tax management simultaneously.
Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di BEI Zulia Hanum; Jihan Faradila
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1114

Abstract

Fenomena penyajian laporan keuangan terkait tanggung jawab sosial perusahaan makanan dan minuman pada Bursa Efek Indonesia mengalami kenaikan namun perusahaan makanan dan minuman tersebut masih melakukan penghindaran pajak. Pada tahun 2015-2019 beberapa perusahaan makanan dan minuman menunjukan bahwa meningkatnya tanggung jawab sosial perusahaan terhadap masyarakat tidak menjamin perusahaan untuk berhenti melakukan penghindaran terhadap pajaknya begitpula sebaliknya. Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap agresivitas pajak pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2019. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 11 perusahaan makanan dan minuman yang terdaftar di BEI tahun 2015 - 2019 dengan total data pengamatan sebanyak 55 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, analisis regresi linier sederhana dan uji hipotesis dengan alat bantu software SPSS 26. Dalam statistic desktiptif nilai minimum corporate social responsibility sebesar 0,050 dan nilai maksimumnya sebesar 0,350 sedangkan nilai minimum agresivitas pajak sebesar 0,185 dan nilai maksimumnya sebesar 0,349. Hasil penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh terhadap agresivitas pajak.
Co-Authors Ade Gunawan Anggie Safitri Antoni Antoni Arfan Syahputra, Wan Arfansyah Putra, Wan Aulia, Aziz Bunga Aditi Dina Arfianti Siregar Eka Nurmala Sari Eka Nurmalasari Gundahara Hafni, Roswita Hafsah Hafsah Hafsah Hafsah Hastina Febriaty Hidayatul Aulia, Adinda Irfan, Irfan Iskandar Muda Isna Ardila Januri, Januri Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Hasibuan Jasman Saripuddin Hsb Jesica Heriani Manullang Jihan Faradila Julita Julita Lailan Safina Hasibuan Liani, Nur Sahara Maya Sari Muhammad Falhan Muhammad Farhan Muhammad Ikhwan Mulyawan Muhyarsyah, Muhyarsyah Nadia Nasution Nirmadarningsih Hiya Nurlinda Oktafiana Akmal Ova Novi Irama Perlaban karo-karo Pohan, Fitri Timaro Pulungan, Lailan Azizah Puspita Saragih, Yenny RAIESA AMIN Retno Widia Ningsih Rina Bukit Rina Bukit Rini Astuti Riska Silvia Riski Dwi Sahputra Rizky Putri Mahfuz Rosita Rosita Rukmini Rukmini Sara Wandari Saragih, Fitriani Saragih, Yenny Puspita Seprida Hanum Sukma Damayanti Timor Tiansih Sasqia Zaidani Vivianti Novita Wan Adinda Irva Amelia Wesi Ultari Wesi Ultari Widia Astuty Wulandari, Chairani Yeni Pradila Zahra, Balqis Fairuz Zulfi Azhar