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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Riset Akuntansi dan Bisnis Jurnal Manajemen dan Bisnis Jurnal Manajemen dan Bisnis Jurnal Mantik Enrichment : Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Dinamika Ekonomi Syariah Visi Sosial Humaniora Jurnal Visi Pengabdian Kepada Masyarakat Nobel Management Review Jurnal Manajemen dan Bisnis Dharmas Education Journal (DE_Journal) JURNAL LENTERA AKUNTANSI Jurnal Minfo Polgan (JMP) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis JURNAL CURERE International Journal Management and Economic (IJME) Jurnal Ekonomi dan Manajemen (JEKMA) Journal of Law, Poliitic and Humanities YASIN: Jurnal Pendidikan dan Sosial Budaya Golden Ratio of Data in Summary AHKAM : Jurnal Hukum Islam dan Humaniora International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Innovative: Journal Of Social Science Research Jurnal Akuntansi Nommensen Jurnal Komunikasi dan Ilmu Sosial Dinasti Accounting Review Jurnal Ekonomi, Manajemen, Akuntansi
Amran Manurung
Universitas HKBP Nommensen
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Tapanuli Utara Nurhayati Tambunan; Amran Manurung; Vebry M Lumban Gaol
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.8374

Abstract

Pengelolaan keuangan daerah yang baik akan ditunjukan dengan kinerja keuangan yang baik. Salah satunya mengetahui kemampuan daerah dalam mengurus daerahnya sendiri dengan peningkatan pada pendapatan daerah dan pengelolaan keuangan daerahnya. Objek dari penelitian ini adalah pajak daerah, retribusi daerah dan pendapatan asli daerah. Penelitian ini memiliki tujuan untuk mengetahui Pengaruh pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kabupaten Tapanuli Utara. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif menggunakan data sekunder, sampel yang digunakan adalah data anggaran dan Realisasi Pendapatan Asli Daerah tahun 2019-2023. Pengujian hipotesis penelitian ini menggunakan metode analisis regresi linear berganda dan pengujian hipoteasis dengan menggunakan SPSS versi 27. Hasil penelitian mengungkapkan bahwa pajak daerah berpengaruh secara signifikan terhadap Pendapatan asli Daerah Kabupaten Tapanuli Utara tahun 2019-2023 ditunjukkan dengan nilai koefisien sebesar -1,434 dan nilai probabilitas sebesar 0,78 lebih besar dari taraf signifikan 5% (0.05)., variabel Retribusi daerah juga menunjukan hasil yang sama yaitu variabel retribusi daerah tmemiliki pengaruh secara signifikan terhadap Pendapatan Asli Daerah kabupaten Tapanuli Utara tahun 2019-2023 dengan nilai signifikansi sebesar 0,217.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL REPORT FRAUD PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Natasya Novelyn Br. Sihaloho; Amran Manurung; Manatap Berliana Lumbangaol
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2210

Abstract

Financial statements represent a company’s financial transactions within a specific accounting period, providing information on operational performance. However, in reality, companies may fail to achieve their predetermined targets. Fraudulent practices often occur when management deliberately manipulates financial statement data to present misleading performance in order to attract investors and meet market expectations. In this context, financial ratios are widely used as analytical tools to detect financial report fraud in financial statements. This study aims to analyze the effect of financial ratios on financial report fraud in food and beverage sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The independent variables used in this study are WCTA, DAR, and ROA, while the dependent variable is financial report fraud measured using the Altman Z-Score. This study employs a quantitative approach with multiple linear regression analysis. The sample was selected using a purposive sampling technique, resulting in 90 observations after data processing. The results indicate that partially, Working Capital to Total Assets (WCTA) and Return on Assets (ROA) have a positive and significant effect on financial report fraud, while Debt to Asset Ratio (DAR) has a negative and significant effect on financial report fraud.
TAX TRAINING AND THE RISE OF FISCAL AWARENESS AMONG SMALL ENTREPRENEURS: EVIDENCE FROM MEDAN PETISAH INDONESIA Ifan Setia Sastra Waruwu; Adanan Silaban; Amran Manurung
Jurnal Dinamika Ekonomi Syariah Vol. 12 No. 2 (2025): Jurnal Dinamika Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Universitas Pangeran Diponegoro Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53429/jdes.v12i2.1745

Abstract

This study aims to examine the effect of tax training on tax awareness among small business entrepreneurs in the working area of KPP Medan Petisah. Employing a quantitative research design, data were collected through structured questionnaires distributed to a representative sample of small business taxpayers. The data were analyzed using multiple linear regression to determine the relationship between tax training and tax awareness. The results indicate that tax training has a significant and positive impact on enhancing tax awareness. Specifically, well-structured and contextualized training programs improve taxpayers’ understanding of their rights and obligations, reduce reporting errors, and foster positive perceptions toward the tax system. These findings corroborate previous research highlighting the critical role of tax education in promoting voluntary compliance and building trust in tax authorities. The study suggests that tax offices should regularly conduct tailored training sessions, incorporating practical topics such as tax reporting procedures and e-filing applications, delivered through both face-to-face and online platforms to maximize outreach and effectiveness.
EVALUATION OF TRANSPARENCY AND ACCOUNTABILITY IN PREPARING THE REPORT ON BUDGET REALIZATION IN UNTEMUNGKUR VILLAGE, MUARA DISTRICT Anugrah Indah Siregar; Amran Manurung; Magdalena Judika Br. Siringoringo
International Journal Management and Economic Vol. 5 No. 3 (2026): September: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i3.3084

Abstract

This study aims to evaluate the transparency and accountability of the preparation of the Village Budget Realization Report (LRA) in Untemungkur Village, Muara District, North Tapanuli Regency. This study uses a descriptive qualitative method with data obtained through observation, interviews with 15 informants, and documentation. The analysis was conducted by comparing field conditions with Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The results show that transparency has been implemented through information boards, APBDes billboards, and village meetings, but it is not yet optimal because the information provided is still limited, the use of digital media is inadequate, and community participation is uneven. Accountability is generally in accordance with the applicable regulations, particularly in administrative and managerial aspects through the use of the Siskeudes application, although corrections are still required during the initial preparation of reports. Supporting factors include the use of Siskeudes and hierarchical supervision, while inhibiting factors include limited human resources, internet connectivity, regulatory changes, delays in supporting documents, and low community participation.
Tren dan Arah Penelitian Akuntansi Keuangan: Sebuah Systematic Literature Review Tahun 2010-2025 Amran Manurung; Lukman Hakim Sangapan; Atik Budi Paryanti; Adler Haymans Manurung
Dinasti Accounting Review Vol. 3 No. 1 (2025): Dinasti Accounting Review ( Juli - September 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i1.2569

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis tren serta arah perkembangan penelitian akuntansi keuangan dalam kurun waktu 2010–2025. Dengan menggunakan pendekatan Systematic Literature Review (SLR) berdasarkan panduan PRISMA, sebanyak 120 artikel ilmiah yang diterbitkan di jurnal bereputasi nasional dan internasional dianalisis secara tematik dan bibliometrik. Hasil penelitian menunjukkan empat tren utama dalam riset akuntansi keuangan, yaitu digitalisasi dan adopsi teknologi (AI, big data, blockchain), integrasi isu keberlanjutan dan ESG dalam pelaporan keuangan, penguatan akuntansi syariah dan tata kelola berbasis etika, serta inovasi metodologis dan teori akuntansi yang menyesuaikan perubahan ekonomi global. Temuan ini menegaskan bahwa akuntansi keuangan telah berevolusi menjadi disiplin interdisipliner yang tidak hanya menekankan transparansi keuangan, tetapi juga tanggung jawab sosial, etika, dan keberlanjutan. Penelitian ini berkontribusi dengan menyediakan peta konseptual yang komprehensif mengenai arah perkembangan akuntansi keuangan modern serta memberikan dasar bagi penelitian dan kebijakan akuntansi di masa depan yang lebih adaptif terhadap tantangan era digital dan keberlanjutan.
Co-Authors Adanan Silaban Adler Haymans Manurung Adler Haymans Manurung Alberto Butarbutar, Michael Andalkris Laia Andriyana Purba, Nova Sri Anugrah Indah Siregar Atik Budi Paryanti Bonifasius H. Tambunan, Bonifasius H. Budi Paryanti, Atik Bunga Paska Dewita Oktaviyanti Manurung Butar, Winda Anastasya Butar C D Sidabutar, Rimbun E. Manatap Berliana Lumban Gaol ERLINA Fau, Sinarihati Gaol, Manatap Berliana Lumban Gerry Manurung Gerson Manurung Ginting, Dwitri Hariaty Herti Diana Hutapea Hutahaean, Marlia Olivia Hutapea, Herti Diana Ifan Setia Sastra Waruwu Irwani Amabel Odelia Aritonang Jadongan Sijabat Jerry Marmen Simanjuntak Judika Siringoringo, Magdalena Kristiani Sihotang Lukman Hakim Sangapan Lukman Hakim Sangapan Lukman Hakim Sangapan Lumban Gaol, Vebry Lumbangaol, Manatap Berliana Magdalena Judika Br. Siringoringo Magdalena.J Siringoringo MANATAP BERLIANA LUMBAN GAOL Mangasa Sinurat Manurung, Catarina Manurung, Gerson Mariawina Tampubolon Nababan, Pungu Nancy Nopeline Natasya Novelyn Br. Sihaloho Nurhayati Tambunan Nurhayati Tambunan Paryanti, Atik Budi Purba, Miranda Grace Yohana Purba, Vivi Sanika Putri Melati Sitinjak Rejeki Sihombing, Poppi Sry Samosir, Hendrik Sangapan, Lukman Hakim Sangapan, Lukman Hakim Sangapan Saribu, Ardin Dolok Siahaan, Audrey M Sihombing, Halomoan S. Sihotang, Cristina Silaban, Nurlela Simamora , Carmenita Natania Simanjuntak, Nathalina Br Simatupang, Ayu Lestari Simbolon, Meyken Ledia Sinaga, Elisabet Sihol Nauli Siringoringo, Magdalena J. Siringoringo, Magdalena.J. Sirojuzilam Hasyim Sitompul, Andreas Sebatian Sormin, Ropinna Nadia Suwardi Lubis Toman Sony Tambunan Tomi Irianto