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ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS UNTUK PERENCANAAN DAN PENGENDALIAN KEUANGAN PADA RUMAH SAKIT MITRA SEJATI Reza Ary Pratama Reza; Alistraja Dison Silalahi; Dwi Saraswati
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 2 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Abstract The objective of this research was to analyze the accounting information system for cash receipts and disbursements for financial planning and control at Mitra Sejati Hospital Medan. The problem raised in this research is that the accounting information system at Mitra Sejati Hospital has not been effective, and there are still improvements in the system. The object of this research is Mira Sejati Hospital. This research is a qualitative research and uses descriptive analysis with a flowchart approach. Methods of data analysis by collecting, analyzing data in the application of accounting information systems in Mitra Sejati hospital. The results of the research indicate that a good accounting information system has played a role in improving the internal control system for cash receipts. This can be seen from the cash receipts accounting information system whose system is online in collaboration with third parties. So that the accounting information system can guarantee cash security implemented by Mitra Sejati Hospital so that it plays an important role in improving the internal control system in terms of providing and providing accurate and reliable information on cash receipts.

ANALISIS PENGAKUAN DAN PENGUKURAN PENDAPATAN BAGI HASIL PADA BPRS AL-WASHLIYAH Jainuddin Ismail; Alistraja Dison Silalahi; Reza Hanafi Lubis; Indra Fauzi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

The purpose of this study was to determine and analyze mudharabah financing in increasing net income at BPRS Al-Washliyah. To find out and analyze what causes mudharabah financing to decline at Al-Washliyah BPRS. The research design uses descriptive qualitative research methods. The data collection techniques used by the author are through documentation and interviews. Analysis of the data used in this study is to analyze qualitative data consisting of interviews and data from the financial report document of BPRS Al-Wasliyah. From the research results, the recognition of murabahah income is recognized proportionally to the amount of cash that has been successfully collected from murabahah receivables. Mudharabah revenue sharing is recognized on a monthly basis during the period the profit sharing rights occur in accordance with the agreed ratio. Ujrah income is recognized at the time of initial payment (paid in advance) or during the contract period, according to the agreement between the bank and the customer. Recognition of murabahah revenue is recognized in proportion to the amount of cash collected from murabahah receivables. This is in accordance with PSAK No. 102 paragraph 23. Recognition of mudharabah revenue sharing is recognized on a monthly basis during the period the profit sharing rights occur in accordance with the agreed ratio. This is not in accordance with PSAK No. 105 paragraph 22 because the recognition of mudharabah operating income in practice can be known based on the profit sharing report on the realization of operating income from the fund manager. Not allowed to recognize revenue from projected operating results. Recognition of ujrah income is recognized at the time of payment (paid in advance) or during the contract period, according to the agreement between the bank and the customer. This is not in accordance with PSAK No. 107 paragraph 14 because rental income over the term of the contract is recognized when the benefits of the asset have been delivered to the lessee.

ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA M.Hisyam Amin; Alistraja Dison Silalahi; Reza Hanafi Lubis
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh arus kas operasi, tingkat hutang dan ukuran perusahaan terhadap persistensi laba pada perusahaan industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2017-2019. Populasi yang digunakan dalam penelitian ini adalah sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019 sebanyak 61 perusahaan. Sampel dalam penelitian ini adalah 22 perusahaan yang diseleksi dengan pengambilan kriteria tertentu menggunakan metode purposive sampling. Data yang dikumpulkan adalah data kuantitatif. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan tahunan perusahaan yang dipublikasikan oleh Bursa Efek Indonesia. Teknik analisis data menggunakan regresi data panel yang terdiri dari analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis. Hasil regresi data panel secara parsial adalah arus kas dan tingkat hutang berpengaruh positif terhadap persistensi laba namun tidak signifikan. Sedangkan ukuran perusahaan berpengaruh positif dan signifikan terhadap persistensi laba.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA DINAS TANAMAN PANGAN DAN HORTIKULTURA PROVINSI SUMATERA UTARA Muhammad Arifin Pasaribu; Alistraja Dison Silalahi; Ardhansyah Putra Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Accounting information system performance is the result of work from a series of accounting data that can be achieved by a person or group of people in an organization in accordance with their respective authorities and responsibilities, legally, not violating the law, and in accordance with moral ethics which in the end becomes a accounting information that includes transaction processing and information technology. The benefits of research relate to researchers, managers, agencies or institutions where research is carried out, professional organizations, scientific development and broad implementation of development. With the achievement of research objectives, this goal can be used by anyone as a user of research results and for needs. From the research results, it is known that User Participation and System Development Formulation are Factors Affecting the Performance of Accounting Information Systems at the Food Crops and Horticulture Department of North Sumatra Province. Meanwhile, Personnel Capability and Education and Training Programs are not Factors Affecting the Performance of Accounting Information Systems at the Department of Food Crops and Horticulture, North Sumatra Province.

PENGARUH SOSIALISASI, PEMERIKSAAN DAN KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN BADAN PADA KPP PRATAMA MEDAN TIMUR Vivi Sulyastari; Alistraja Dison Silalahi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh sosialisasi, pemeriksaan dan kepatuhan wajib pajak terhadap peningkatan penerimaan pajak penghasilan badan pada wajib pajak badan di kpp pratama medan timur. Jenis penelitian dalam penelitian ini adalah kuantitatif dengan pendekatan asosiatif. Populasi penelitian ini adalah wajib pajak badan di KPP Pratama Medan Timur. Metode pemilihan sampel menggunakan rumus slovin, jumlah sampel yang digunakan adalah 98 data sampel. Sebelum dilakukan penelitian, terlebih dahulu dilakukan uji coba instrumen dengan uji validitas dan uji reliabilitas. Uji prasyarat analisis meliputi uji normalitas, uji linearitas, uji multikolinearitas dan uji heteroskedastisitas. Metode analisis data menggunakan regresi linier berganda Hasil penelitian menunjukkan bahwa sosialisasi berpengaruh terhadap peningkatan penerimaan pajak, sedangkan pemeriksaan berpengaruh signifikan terhadap peningkatan penerimaan pajak, kepatuhan wajib pajak berpengaruh terhadap peningkatan penerimaan pajak badan. Kemudian terdapat pengaruh sosialisasi, pemeriksaan dan kepatuhan wajib pajak terhadap peningkatan penerimaan pajak badan.

PENGARUH KETERLIBATAN PEMAKAI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA KANTOR SAMSAT DELI SERDANG Ifan Fadillah Harahap; Alistraja Dison Silalahi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 1 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i1.2478

This study aims to determine the effect of user involvement and personal technical skills on the performance of accounting information systems at the Deli Serdang Samsat Office. This research is a type of quantitative research. The sampling technique was carried out using a non-purposive sampling technique. In research, respondents are people who are asked to provide information about a fact or opinion. This information can be conveyed in writing, namely when filling out a questionnaire, or verbally, when answering an interview. Respondents in this study were all employees who worked at the Deli Serdang Samsat Office, totaling 30 respondents. The data analysis technique used in this study is multiple linear regression analysis with SPSS 22 software tools. The multiple linear regression equation, namely Y = 42.262 + 0.047X1 + 0.062X2 + e illustrates that the independent variable (independent) is user involvement (X1), and Personal Technical Ability (X2) in the regression model can be stated if one independent variable changes by 1 (one) and the other is constant, then the change in the dependent variable (Y) is equal to the coefficient value (b) of the variable value of 42.262 giving the understanding that if User Engagement (X1) and Personal Technical Ability (X2) simultaneously or together do not change or are equal to zero (0), then the value of the Company (Y) is 42.262 units.

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