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<![CDATA[Efektivitas Peran BAPPEDA Dalam Perencanaan Pembangunan Labuhan Batu ]]>
<![CDATA[Tri Agustin Ritonga]]>;
<![CDATA[Hendra Harmain]]>
<![CDATA[ CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 4 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/cemerlang.v3i4.1908
<![CDATA[Regional development planning involves the Regional Development Planning Agency, which is an institution that supports regional development within its area of authority. Bappa's responsibility is to provide technical regulations for services and development strategies. The purpose of this research is to determine the impact of performance on Bappa Medan. Research that focuses on the effectiveness of this role is descriptive and qualitative. Interviews with workers in the regional equipment and infrastructure sector were used as a data collection method. Secondary data was obtained from books and articles discussing the impact of Bafeda in Medan. Based on the research results, Bapeda's performance in Medan has not been completely successful.]]>
<![CDATA[Analisis Penerapan Sistem Informasi Akuntansi Terhadap Penjualan E-Ticket Menggunakan Aplikasi Kai Access (Studi Kasus Pada Pt. Kereta Api Indonesia Medan) ]]>
<![CDATA[Intan Zhafirah Rizqi]]>;
<![CDATA[Hendra Harmain]]>;
<![CDATA[Nuri Aslami]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1263
<![CDATA[This study aims to understand the implementation of the accounting information system on electronic tickets with the KAI Access application at the Medan train station and to understand whether the internal control system of the accounting information system at the Medan station works efficiently or not. PT. Kereta Api uses an electronic ticket accounting information system (e-ticketing) as a form of improving the quality of service and security for users, especially improving the quality of information, the information provided must be useful, reliable and used in a timely manner. The method used in this study is a field study which includes observation, interviews and documentation. This study uses qualitative methods and data analysis techniques are applied, namely descriptive analysis. The results of the analysis and interpretation of data on the implementation of the electronic ticketing (e-ticketing) Accounting Information System at PT Kereta Api are an integrated system. Organizational structure of PT. Railways are generally very good and prevented from manipulation. PT. Kereta Api runs electronic ticketing operations (e-ticketing) using serial documents, accounting records including deposit books, income analysis, expense analysis, cash register books, and joint books. Implementation of electronic ticket accounting information systems (e-ticketing) for PT. Railways are considered good until the implementation of internal control is also running effectively.]]>
<![CDATA[Analisis Pengakuan Pendapatan Dan Beban Jasa Kontruksi Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada PT PUKS Ujunggading Kab. Pasaman Barat ]]>
<![CDATA[Nur Ainun]]>;
<![CDATA[Hendra Harmain]]>;
<![CDATA[Nuri Aslami]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1356
<![CDATA[.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.]]>
<![CDATA[Analisis Implementasi Metode Perhitungan Penyusutan Aset Tetap Dan Dampaknya Terhadap Laba Pada PT Perkebunan Nusantara II Kebun Bandar Klippa ]]>
<![CDATA[Munadya Puteri Andisty]]>;
<![CDATA[Hendra Harmain]]>;
<![CDATA[Nurwani Nurwani]]>
<![CDATA[ Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Teknik Universitas Maritim AMNI Semarang ]]>
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DOI: 10.58192/wawasan.v2i1.1459
<![CDATA[This research aims to determine the implementation of the fixed asset depreciation method at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the implementation of fixed asset depreciation calculations in accordance with the fixed asset depreciation method based on PSAK 16 at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the impact of implementing the depreciation method fixed assets to profits at PT Perkebunan Nusantara II Kebun Bandar Klippa. This research uses a research methodology with a descriptive qualitative research approach. Data collection techniques in this research are structured interview techniques and documentation techniques. Based on the research results, it was found that the company's policy regarding the treatment of fixed asset depreciation methods is in accordance with PSAK 16. Calculation of fixed asset depreciation using the straight line method produces a relatively constant asset depreciation expense, while using the sum of the year digits and declining balance method produces a higher asset depreciation expense. at the beginning of the year and decreased in the following years. The impact of implementing the fixed asset depreciation calculation method on company profits shows that allocating depreciation costs calculated using the straight line method produces higher profits compared to using the sum of years and declining balance method.]]>
<![CDATA[Analisis Penerapan SAK EMKM pada Usaha Mikro Kecil dan Menengah di Kec. Galang: Studi Kasus UMKM Mulia Maju Panglong ]]>
<![CDATA[Lumban Aritonang]]>;
<![CDATA[Hendra Harmain]]>;
<![CDATA[Nurwani Nurwani]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.38
<![CDATA[The preparation of financial reports for UMKM Mulia Maju Panlong is in accordance with SAK EMKM and to identify any obstacles in preparing financial reports based on SAK EMKM for UMKM Mulia Maju Panglong. This research was conducted using qualitative methods with a descriptive approach and preparing financial reports based on SAK EMKM using primary and secondary data taken from Mulia Maju Panglong. Data collection techniques in this research used observation, interview and documentation techniques. Based on data analysis, the research results show that the preparation of financial reports made by Mulia Maju Panglong is not fully in accordance with the Financial Accounting Standards for Small and Medium Entities (SAK EMKM) and only adapts to the needs of the business without understanding the applicable standards. Mulia Maju Panglong in presenting incomplete financial reports according to those in SAK EMKM by only making two financial reports in the form of a financial position report and a simple profit and loss report. There are several obstacles faced by Mulia Maju Panglong MSMEs in preparing financial reports in accordance with the provisions of SAK EMKM, namely the lack of knowledge of MSME owners regarding SAK EMKM which applies in preparing financial reports, the lack of understanding of MSME owners regarding technology and information and the absence of an obligation for MSMEs to prepare financial reports according to SAK EMKM standards.]]>
<![CDATA[Pengaruh Investasi, Belanja Pemerintah dan Ekspor Produk Terhadap Pertumbuhan Ekonomi di Kota Medan ]]>
<![CDATA[Aryabimo Reksapramudya]]>;
<![CDATA[Hendra Harmain]]>;
<![CDATA[Muhammad Lathief Ilhamy Nasution]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 2 (2024): April : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v2i2.466
<![CDATA[This research aims to determine the influence of investment on economic growth in the city of Medan, the influence of government spending on economic growth in the city of Medan, the influence of product exports on economic growth in the city of Medan and the influence of investment, government spending and product exports on economic growth in the city of Medan. The author's approach in this research is to use a quantitative and survey approach and the population in this research is the entire growth data for each variable starting from 2010-2022 using Non Probability Sampling with a total sampling method. The results of this research are that X1 (Investment) has a positive and significant effect on Y (Economic Growth), X2 (Government Spending) has a significant and positive effect on economic growth (Y), and X3 (product exports) has no effect on Y (Growth Economy). The variables investment, government spending and also product exports together or simultaneously and significantly influence variable Y (Economic Growth).]]>
<![CDATA[Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Kereta Api Indonesia (Persero) Divre I Sumatera Utara ]]>
<![CDATA[Khairul Hasanah]]>;
<![CDATA[Hendra Harmain]]>;
<![CDATA[Khairina Tambunan]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v3i4.3102
<![CDATA[This research aims to find out about how the accounting information system for cash receipts and disbursements at PT. Kereta Api Indonesia (Persero) Divre I North Sumatra and to find out how the process of recording the accounting information system for cash receipts and disbursements at PT. Indonesian Railways (Persero) Divre I North Sumatra. The method used in this research is a descriptive qualitative research method. The data collection techniques used were observation, interviews and documentation. The recording system used at PT. Kereta Api Indonesia (Persero) Divre I North Sumatra uses the SAP (System Application and Processing) application. The SAP system itself has many advantages, both in terms of financial reports which are automatically separated so there is no need to separate financial reports manually. Procedure for Recording PT Cash Receipts. Kereta Api Indonesia has been running well in accordance with the company's general cash receipts system. Source of cash receipts PT. KAI Head Office obtained from providing services from selling train tickets and renting fixed assets. However, there are obstacles in this procedure which have not been implemented optimally, giving rise to differences in bank accounts and in evidence of Cash Receipt Analysis due to recording errors that occurred in the PT accounting unit. KAI. PT. Cash Disbursement Recording Procedure. If seen from its implementation, Indonesian Railways is in accordance with the cash disbursement system and is running well. PT cash disbursements. KAI Head Office is used to finance the company's operational activities. However, there are obstacles that occur during the recording process, in this case not all transactions received at the accounting unit are recorded regularly/daily so that recording errors and calculation differences still occur.]]>
<![CDATA[Analisis Efektivitas Penggunaan Anggaran Belanja dalam Menilai Kinerja Keuangan Pada Dinas Pemadam Kebakaran dan Penyelamatan Kota Padangsidimpuan ]]>
<![CDATA[Adelini Siagian]]>;
<![CDATA[Hendra Harmain]]>;
<![CDATA[Wahyu Syarvina]]>
<![CDATA[ Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jeap.v1i4.411
<![CDATA[Abstract One of the government organizations tasked with managing affairs in its operational area in order to protect, be responsive, resolve, and rescue protected from fire is the Padangsidimpuan City Fire and Rescue Service. Performance is a term used to describe how well the implementation efforts in fulfilling the vision and mission of the organization. This research is in order to evaluate the effectiveness of the expenditure budget, namely from 2018 to 2022. The purpose of this budget capability evaluation is to assess the absorption of expenditure during the budget period. This study used a qualitative methodology combined with quantitative data collection and documentation methods. Descriptive analysis methods were used using efficiency ratios, expenditure growth analysis, operating expenditure and capital expenditure compatibility analysis, expenditure variance analysis. Based on the results of research using expenditure variance analysis, budget performance can be said to be good because there are no expenditures that exceed the budget. Analysis of expenditure growth between 2018-2022 shows positive growth. The findings of the expenditure conformity analysis show that operational costs use more of the expenditure budget than capital expenditure. In addition, with an average of 92.05%, the efficiency ratio of budget realization indicates that the use of the 2018-2022 budget is less efficient.]]>
<![CDATA[Penyajian Laporan Keuangan Sesuai Peraturan Pemerintah No.71 Tahun 2010 tentang Standar Akuntansi Pemerintahan pada Dinas Sosial Provinsisumatera Utara ]]>
<![CDATA[Ridwan Zulmi]]>;
<![CDATA[Hendra Harmain]]>
<![CDATA[ Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/apke.v1i2.70
<![CDATA[On this occasion, I carried out quite in-depth experiments and research, the aim of which is to observe the preparation of financial reports and the preparation of Government Accounting Standards, namely an accounting method that is implemented when recording and presenting Government Financial Reports. Government Accounting Standards are published and stated in Government Regulation Number 71 of 2010. The Social Service Financial Report contains the mechanism for the Government's Social Service performance in one accounting period. This observation is useful in order to show how the presentation of the financial reports of the North Sumatra Province Social Service is truly in line with Government Regulation Number 71 of 2010. This system uses descriptive analysis which, as a fact, is put together and then classified and managed with special provisions so that it can be picked and described a decision. The results and description of this observation illustrate the presentation of financial reports at the North Sumatra Provincial Social Service in the 2022 budget year with Government Regulation No. 71 of 2010. It is recommended that in the next fiscal year the leadership of the North Sumatra Provincial Social Service illustrate that they have complied with and implemented PP No. 71 of 2010, in this way it can be seen that accountability and transparency of financial reports can be realized.]]>
<![CDATA[ANALISIS PENILAIAN KELAYAKAN INVESTASI BERDASARKAN ASPEK KEUANGAN PT. SEMEN BATURAJA (PERSERO) TBK ]]>
<![CDATA[Nanda Dian Tama]]>;
<![CDATA[Hendra Harmain]]>;
<![CDATA[Atika]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 2 (2024): Desember ]]>
Publisher : <![CDATA[Yayasan Nuraini Ibrahim Mandiri ]]>
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DOI: 10.70248/jakpt.v2i2.1470
<![CDATA[Tujuan menganalisis keuangan dari studi kelayakan Investasi adalah untuk menentukan rencana investasi dengan menghitung biaya dan manfaat yang diharapkan dengan membandingkan pengeluaran dan pendapatan, seperti ketersediaan dana, biaya modal awal, kemampuan untuk membayar dana dalam waktu tertentu dan menilai apakah perusahaan akan terus tumbuh. Aspek keuangan adalah aspek yang digunakn untuk mengevaluasi kinerja keuangan perusahaan secara keseluruhan. Kelayakan investasi adalah masalah yang harus dipertimbangkan oleh suatu badan usaha untuk mengembangkan usahanya, karena badan usaha menanamkan modal atau dananya dengan harapan memperoleh kembali dana yang diinvestasikan atau bisa disebut dengan balik modal. Objek penelitihan ini adalah PT. Semen Baturaja Persero Tbk dari tahun 2017-2021. Metode analisis kelayakan investasi yang digunakan adalah Payback Period (PP), Net Present Value (NPV), Internal Rate Of Return (IRR), dan Profitability Index (PI). Hasil penelitian menunjukkan bahwa semua alat analisis yang digunakan dalam penelitian ini memberikan hasil Yang sama yaitu usaha yang dilakukan oleh PT. Semen Baturaja dapat dikatakan layak walaupun sempat terjadi penurunan di tahun 2020 dan 2021.]]>
