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All Journal JURNAL LENTERA BISNIS Al-Kharaj: Journal of Islamic Economic and Business SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Cakrawala Repositori Imwi Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Journal Research of Economics and Bussiness JAT (Journal of Accounting and Tax)
Nurwani
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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THE EFFECT OF CORETAX, TAX AUDITS, PENALTIES, AND AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE AT MEDAN POLONIA Nazla Khairina; Nurwani; Tuti Anggraini
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/w9kwy795

Abstract

Abstract This study aims to analyze the effect of Coretax Implementation, Tax Audits, Tax Sanctions, and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Medan Polonia. The study employed a quantitative approach using primary data collected through questionnaires distributed to 125 individual taxpayers who possess a Tax Identification Number (NPWP) and have utilized the Coretax system. The sampling technique used was purposive sampling. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS 4 software. The outer model assessment indicated that all indicators met the required validity and reliability criteria. Furthermore, the inner model results revealed that Coretax Implementation had a positive and significant effect on Taxpayer Compliance (β = 0.224; p = 0.001), Tax Audits had a positive and significant effect (β = 0.327; p = 0.000), Tax Sanctions had a positive and significant effect (β = 0.221; p = 0.000), and Tax Socialization had a positive and significant effect (β = 0.378; p = 0.000). The Adjusted R-Square value of 0.802 indicates that the model explains 80.2% of the variance in Taxpayer Compliance. These findings suggest that optimizing Coretax implementation, strengthening tax audits, consistently enforcing tax sanctions, and enhancing tax socialization programs can significantly improve taxpayer compliance. Keywords: Coretax Implementation, Tax Audits, Tax Sanctions, Tax Socialization, Taxpayer Compliance.
Pengaruh Manajemen Laba Terhadap Nilai Perusahaan dengan Corporate Governance Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Goods Consumer yang Terdaftar di BEI) Aditya Gede Pratama; Yenni Samri Juliati Nasution; Nurwani
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.530

Abstract

This study aims to determine the effect of profit management on firm value with corporate governance as a moderating variable (a case study of consumer goods companies listed on the IDX for the 2018-2020 period). This study uses a quantitative method and an associative approach. The sample presentation technique uses purposive sampling with a data population of 61 companies which then becomes the sample of 14 companies for the 2018-2020 period. data collection techniques use documentation. Data analysis techniques using simple linear regression, moderation regression and hypothesis testing. The results of this study indicate that earnings management has an insignificant effect on firm value. Meanwhile, good corporate governance can to moderate the relationship between earnings management and firm value. Keywords: Profit Management, Firm Value, Corporate Governance
Analisis Kinerja Keuangan Badan Perencanaan Pembangunan Daerah (BAPPEDA) Provinsi Aceh A. Chalil Gibran; Chuzaimah Batubara; Nurwani
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.677

Abstract

This research aims to determine the extent of shopping compatibility at Bappeda of Aceh Province during 2017-2021 based on analysis of direct and indirect expenditure growth at Bappeda of Aceh Province during 2017-2021. This research method used is descriptive quantitative with data collection techniques through documentation. The subjects of this study are the parties involved in the research that is the Head of Finance Section of the Bappeda Aceh Province. The object of this study is the Financial Performance of Bappeda Aceh Province by looking at the Budget Realization Report (LRA) for five fiscal years during 2017-2021. The result of the study indicate that the compatibility of direct and indirect spending during 2017-2021 is categorized as good. This is because the percentage of direct compatibility during 2017-2021 is greater than the percentage of indirect spending. The biggest decrease in testing direct spending on total spending is in 2019 which is 61%. The lowest percentage in the indirect analysis of total spending is in 2021, which is 34%. The growth of spending with the fiscal years during 2017-2021 is positive or negative. The results of the analysis on the growth of spending in 2017-2018 was positive of 12%.  Furthermore, in 2018-2019 it was negative of -3%, in 2019-2020 it was positive of 3%, and in 2020-2021 it was positive of 1%. Keywords: Shopping Compatibility, The Growth of Spending, Financial Performance
Pengaruh Pengaruh Audit Operasional dan Pengendalian Internal Terhadap Efektivitas Pelayanan Pada Perusahaan Daerah Air Minum (PDAM) Tirtanadi Kota Medan Dayat Ansy; Muhammad Arif; Nurwani
Journal Research of Economic and Bussiness Vol. 3 No. 01 (2024): Januari 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i01.749

Abstract

The research aims to determine the influence of operational audits and internal control on service effectiveness at the Regional Drinking Water Company (PDAM) Tirtanadi, Medan City. This research uses quantitative research methods with data collection techniques using questionnaires from a sample of 40 employees in the Internal Supervisory Unit, Management Systems Division, Human Resources Division and Waste Water Services Operational Division and uses saturated sampling techniques. Data analysis uses multiple linear regression methods and hypothesis testing. The research results are based on the partial test hypothesis with a significant figure of 5% with a table of 2.026 showing that the Operational Audit variable has a positive and significant effect on the effectiveness of company services which shows tcount>ttable with variable X1 (3.287>2.026) and the Internal Control variable has a positive and significant effect on the effectiveness of company services which shows tcount>ttable with variable X2 (2,141>2.026). The research results from the simultaneous test hypothesis with a significant figure of 5% with Fcount of 10.224 and Ftable of 3.245 show that Fcount>Ftable (10.224>3.245) where Operational Audit and Internal Control have a joint (simultaneous) and significant effect on Service Effectiveness in the Company Tirtanadi Regional Drinking Water (PDAM) Medan City.
Analisis Sistem Informasi Akuntansi dalam Penerimaan dan Pengeluaran Kas Pada Dana Bantuan Operasional Sekolah (BOS) Simanjuntak Riski Hidayat; Nurbaiti; Nurwani
Journal Research of Economic and Bussiness Vol. 3 No. 01 (2024): Januari 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i01.784

Abstract

This research aims to determine the accounting information system for cash receipts and disbursements in operational assistance funds (BOS). To find out about the management and implementation at SDN 019 Bonan Dolok. It is in accordance with the regulations implemented. This research uses a qualitative descriptive approach with data collection techniques in the form of observation, interviews and documentation directly with related parties. The subject of this research was the 019 Bonan Dolok State Elementary School, and those interviewed were the school principal, treasurer and secretary. The object of this research was the BOS fund report at 019 Bonan Dolok Elementary School. The data analysis technique used in this research uses three methods, namely data collection, data reduction and data presentation. The results of the research show that the accounting information system for cash receipts and disbursements of BOS funds is quite good, and the management of BOS funds is also quite good, starting from planning, use, implementation and accountability. Then the implementation of the accounting information system in cash receipts and disbursements of BOS funds has also been implemented well by the school.
Analisis Penerapan Sistem Informasi Akuntansi dan Internal Control dalam Optimalisasi Manajemen Persediaan Bahan Baku di Paten Bray Cafe Alvian Huda Pramana; Laylan Syafina; Nurwani
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 12 No. 2 (2026): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the implementation of the Accounting Information System (AIS) and internal controls in optimizing raw material inventory management at Paten Bray Caffee. This study employs a qualitative method with a descriptive approach. Data collection techniques included observation, interviews, and documentation involving management and employees at Paten Bray Caffee. The results indicate that Paten Bray Caffee has implemented an application-based Accounting Information System for recording sales and inventory receipts. However, the application of the AIS for recording expenses and raw material inventory has not been optimized, as these processes are still conducted manually and lack real-time integration. Furthermore, internal controls over raw material inventory are not yet effective, as evidenced by the lack of a dedicated warehouse, the absence of routine physical inventory counts, and discrepancies between inventory records and physical conditions on-site. These conditions result in reactive and poorly planned raw material inventory management. This study concludes that optimizing raw material inventory management at Paten Bray Caffee requires the implementation of an Accounting Information System integrated with strong internal controls, supported by clear operational procedures and adequate human resource competencies
Co-Authors A. Chalil Gibran Aditya Gede Pratama Alvian Huda Pramana Arifin Fauzi Lubis Armando Nasution Chuzaimah Batubara Dayat Ansy Hendra Harmain Imsar Ive Manta Br Lingga Laylan Syafina Muhammad Arif Muhammad Farhan zuhdi Muhammadharris Suwandi Nazla Khairina Nur Ahmadi Bi Rahmani Nur Amalia Nurbaiti Nursantri Yanti Ok Agam Admar Sekar Ayu Sridanti Simanjuntak Riski Hidayat Tambunan, Khairina Tuti Anggraini Umi Kalsum Widya Dwi Syahprya Yenni Samri Juliati Nasution Zainab Khoiriyah