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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL ILMIAH KOHESI Journal of Innovative and Creativity
DUMARIANI SILALAHI
UNIVERSITAS MANDIRI BINA PRESTASI
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ANALYSIS OF INDUSTRY TYPE, COMPANY BASIS AND MEDIA EXPOSURE TOWARD THE CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN MANUFACTURING COMPANIES ON REGISTERED IN INDONESIA STOCK EXCHANGE DUMARIANI SILALAHI; HARLEN SILALAHI
JURNAL ILMIAH KOHESI Vol 6 No 3 (2022): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study uses annual financial report data in manufacturing companies listed on the Indonesia Stock Exchange in 2018. The total population was 168 companies. The research sample was 63 companies which were selected using proportional stratified random sampling. The purpose of this research is to analyze whether industry type, company basis, and media exposure, give some effects toward the Corporate Social Responsibility (CSR) disclosure in Manufacturing Companies on registered companies in Indonesia stock exchange The result shows that the industry type gives some effects toward the CSR disclosure. Company basis and media exposure do not give any effects toward the CSR disclosure.
PENGARUH PENGENDALIAN INTERN PENJUALAN KREDIT TERHADAP PIUTANG TAK TERTAGIH PADA PT. MULTI TOP INDONESIA CABANG TEBING TINGGI WILAYAH MEDAN REBECCA EVADINE; DINA ROSMANELIANA; DIANTY PUTRI PURBA; DUMARIANI SILALAHI; HARLEN SILALAHI
JURNAL ILMIAH KOHESI Vol 7 No 1 (2023): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

Receivables are claims of a company on another party. Almost all entities have receivables from other parties, both related to sales or revenue transactions and represent receivables from other transactions. The purpose of this study was to determine the effect of credit sales internal control on bad debts at PT. Multi Top Indonesia, Tebing Tinggi Branch, Medan Region, 2017-2021. This type of research is descriptive quantitative with multiple linear regression analysis method. The results of this study indicate that there is a positive and significant influence between the internal control of credit sales on bad debts at PT. Multi Top Indonesia Tebing Tinggi Branch for the 2017-2021 period, with the results of the coefficient of determination test (R Square) obtained a value of 0.541 or the effect of internal control on credit sales on uncollectible accounts at PT. Multi Top Indonesia Branch Tebing Tinggi for the 2017-2021 period amounted to 54.1%.
Pengaruh Efisiensi Biaya Bahan Baku, Efisiensi Biaya Tenaga Kerja Langsung, Dan Efisiensi Biaya Overhead Pabrik Terhadap Rasio Profit Marjin Pada Pt Cipta Karya Utama Medan Rebecca Evadine; Harlen Silalahi; Dumariani Silalahi; Berlin Barus
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7155

Abstract

The purpose of this study was to determine and analyze the effect of raw material cost efficiency, direct labor costs, and factory overhead efficiency on the profit margin ratio at PT Cipta Karya Utama in 2017-2021. The sampling technique of this study used saturated sampling with multiple linear regression analysis methods. The results showed that simultaneously the efficiency of raw material costs, direct labor costs, and factory overhead efficiency had a positive and significant effect on the profit margin ratio. While partially direct labor costs and factory overhead efficiency have no effect on the profit margin ratio. The test results for R Square is 0.207 which means 20.7% of the variation in the profit margin variable which can be explained by the independent variables of raw material cost efficiency, direct labor cost efficiency and factory overhead efficiency. Keywords: Raw Material Cost Efficiency, Direct Labor Cost, Factory Overhead Efficiency, Profit Margin Ratio
Inovasi Pajak Dalam Peningkatan Kepatuhan Wajib Pajak Di Indonesia Rebecca Evadine; Dina Rosmaneliana; Dumariani Silalahi; Harlen Silalahi; Berlin Barus
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10797

Abstract

This study aims to provide an overview of the efforts by the Directorate General of Taxes in Indonesia, focusing on innovations in information technology aimed at enhancing taxpayer compliance to support sustainable national development and improve the welfare of the Indonesian people. The research employs a literature review method with a tax-innovative approach. The findings reveal that tax innovations have yielded two distinct effects on taxpayer compliance. While the tax amnesty did not significantly impact compliance, the implementation of electronic systems had a substantial positive effect. This research contributes valuable insights into the importance of analyzing the impact of tax innovations. The data and information used in this study are sourced from media publications, seminars, and books that are included in the data center of the Directorate General of Taxes in Indonesia.
Analisis Pencatatan Harga Pokok Penjualan Dengan Metode Kontrak Selesai Dan Metode Persentase Penyelesaian Terhadap Laba Perusahaan XYZ Dumariani Silalahi
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7822

Abstract

Perusahaan XYZ adalah sebuah perusahaan konstruksi mekanikal yang memfokuskan kegiatan usahanya dalam pembangunan pabrik kelapa sawit. Perusahaan melakukan pencatatan harga pokok penjualan pada laporan keuangannya dengan menggunakan metode kontrak selesai. Penelitian ini menggunakan metode deskriptif yaitu teknik analisis yang meliputi pengumpulan data untuk mendapatkan gambaran tentang suatu keadaan tertentu dari objek penelitian. Hasil penelitian menunjukkan bahwa pencatatan harga pokok penjualan pada Perusahaan XYZ menggunakan metode kontrak selesai, artinya pendapatan dan harga pokok penjualan hanya diakui pada saat progress kerja sudah mencapai 100%. Saran yang dapat diberikan adalah agar perusahaan tidak menunggu sampai habis masa garansi baru mengakui adanya pendapatan. Pengakuan dapat dilakukan saat progress kerja mencapai 100% dan sudah dilakukan serah terima.
Co-Authors Berlin Barus Dina Rosmaneliana HARLEN SILALAHI Jeudi A. T. P. Sianturi Purba, Dianty Putri Rebecca Evadine REBECCA EVADINE