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All Journal Ensiklopedia Education Review Journal of Management, Economic, and Accounting
Puja Rizqi Ramadhan
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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PENINGKATAN EFISIENSI ANGGARAN BIAYA PRODUKSI DALAM PENGAWASAN BIAYA PADA PT. LANGKAT NUSANTARA KEPONG Daniel Kelvin Parulian Simanjuntak; Puja Rizqi Ramadhan; Rahima Purba
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No 3 Desember 2021
Publisher : Ensiklopedia Education Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1375

Abstract

This research was conducted at PT. Langkat Nusantara Kepong, Where in this study discusses the improvement of the production cost budget planning procedure of PT. Langkat Nusantara Kepong is compiled by each plantation and then reviewed at the main office to ensure that the breakdown of production costs is correct. In general, the plant and technology division is assisted by other divisions in the big office to formulate the expected production amount in the year in question. Then the big office compiles guidelines on production estimation and sends these guidelines together with budget forms to each plantation as a basis for preparing production cost budgets. The plantation production cost budget is then reviewed and re-studied in the big office and coordinated with the administrator of each plantation before it is approved and approved by the company management. Because in preparing the production cost budget, the company uses standard costs. This is good because standard cost prices help companies plan and monitor production costs.Keywords: Budget Efficiency, Production Cost Control, Production Cost Breakdown
Analysis Of Factors Affecting Individual Taxpayer Compliance at Binjai Riky Suwardi; Puja Rizqi Ramadhan; Rahima Br Purba
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1896

Abstract

This primary purpose if this study is to investigate how significantthe impact of tax knowledge, tax fairness, and tax service quality on individual taxpayer compliance regarding tax return (SPT) filing at KPP Pratama Binjai. A quantitative method with a survey approach was employed. Data collection involved distributing questionnaires to 53 individual taxpayer respondents, determined using the Slovin formula with a 13.73% margin of error. The analysis techniques included validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 25. These results indicate that enhancing knowledge, perceptions of fairness, sanction enforcement, and service quality at KPP Pratama Binjai can foster greater taxpayer compliance in fulfilling tax return filing obligations.
Co-Authors , Rahima Br Purba Daniel Kelvin Parulian Simanjuntak Riky Suwardi