Claim Missing Document
Check
Articles

Found 32 Documents
Search

ANALISIS PENERIMAAN PAJAK HOTEL DALAM UPAYA PENINGKATAN PENDAPATAN DAERAH DI KOTA MEDAN Adiman, Sumardi; Rizkina, Miftha; Aliah, Nur; Dewi Maharani, Juana
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 7 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i7.2024.2722-2733

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui seberapa besar penerimaan pajak hotel yang akan memberikan kontribusi untuk peningkatan Pendapatan Asli Daerah Kota Medan. Penelitian ini menggunakan metode analisis deskriptif kuantitatif yang mana dilakukan dengan cara mengumpulkan dan menyajikan data yang diterima. Teknik pengumpulan data yang dilakukan adalah wawancara dan dokumentasi berupa target dan realisasi penerimaan pajak hotel.Hasil penelitian ini menunjukkan bahwa kontribusi pajak hotel kota medan tahun 2020-2022 tergolong ke dalam kriteria sangat kurang. Hal tersebut dapat diloihat dari hasil perhitungan kontribusi penerimaan pajak hotel dikota medan yaitu pada tahun 2020 sebesar 0,04%, tahun 2021 sebesar 0,04% dan pada tahun 2022 sebesar 0,06% yang mana pada tabel kontribusi meunjukkan bahwasanya hasil tersebut menunjukkan kriteria yang sangat kurang.
Pengaruh Perputaran Kas dan Perputaran Persediaan Terhadap Likuiditas Pada Perusahaan Sektor Industrial Lukna, Yohanes Kevin; Miranda, Aqilah; Septika, Edya Nashwa; Rahmadayanti, Nabila; Aliah, Nur
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art19

Abstract

Penelitian ini memiliki tujuan untuk memahami pengaruh antara perputaran kas dan perputaran persediaan terhadap likuiditas perusahaan industrial yang sudah tercatat di IDX. Populasi penelitian ini adalah 66 perusahaan dan sampel diambil dengan menggunakan purposive sampling. Data laporan keuangan tahunan diolah dengan analisis regresi linear berganda melalui SPSS. Hasilnya menunjukkan bahwa likuiditas dipengaruhi oleh perputaran kas dan perputaran persediaan secara individu dan secara bersamaan.
Measurement of Goodwill as an Intangible Asset in Accounting Panjaitan, Gloria Oktavania; Athaya, Nada Syifa; Tamba, Rani; Safitri, Tsamara Nayla; Aliah, Nur
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art23

Abstract

This study aims to analyze the method of measuring goodwill as an intangible asset in accounting. Goodwill is an important element in the total value of a company resulting from an acquisition or business combination and is recognized as an intangible asset. Determining the value of goodwill often faces challenges due to factors that are difficult to measure, such as reputation, customer loyalty, and management quality. This research examines intangible asset measurement theory, relevant accounting standards, as well as methods commonly used in practice, such as the cost method, fair value, and future net income analysis. The research method used is an in-depth literature study on the concept and measurement of goodwill as an intangible asset in accounting. The results show that the choice of goodwill measurement method has a significant effect on the company's financial reporting, especially on the value of assets and equity. This research emphasizes the need to develop more accurate and consistent accounting standard guidelines in the measurement of goodwill.
Role of Learning Accountancy in Increase Literacy Finance Vocational High School Students Aliah, Nur; Rizkina, Miftha; Harianty, Savanda
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art24

Abstract

This study aims to identify role learning accountancy in increasing literacy finance vocational high school students majoring in accounting at SMK Negeri 1 Medan. Literacy finance become an essential skill for the young generation to manage finances personally, especially in the middle of the modern economy and the development of technology. Learning accounting in vocational schools is designed to give knowledge and theoretical and practical skills in management finance, which is expected to form attitudes and behaviours of positive finances. Research This uses a descriptive qualitative approach, with semi-structured interviews of 16 students majoring in accounting. Focus interview covers aspects of curriculum, learning methods, practice learning, use of technology accounting, and evaluation learning. Research results show that learning accountancy contributes significantly to the literacy of finance students, particularly in aspects of knowledge finance, skills management finance, attitude to finance, and behaviour finance every day. However, it was found that there is a need for multiple practices based on the case, improved use of technology accounting, and strengthened evaluation based on the project. Research This concludes that learning accounting in vocational schools can become an effective means of increasing the literacy of finance students. However, several aspects of the curriculum and learning methods still need repair for more optimal results.
Studi Literatur: Analisis Dampak Perputaran Aset terhadap Arus Kas Operasional dan Likuiditas pada Perusahaa Multi Sektor Parsi, Citra Amelia; Tampubolon, Merna Gletesya; Sirait, Netty Julianti; Aurora, Titania; Aliah, Nur
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.295

Abstract

Penelitian ini bertujuan untuk menganalisis dampak perputaran aset terhadap arus kas operasional dan likuiditas pada perusahaan multi sektor melalui studi literatur. Metode yang digunakan adalah kualitatif dengan pendekatan scoping review, menggunakan data dari berbagai jurnal penelitian periode 5 tahun terbaru yang diakses melalui Google Scholar. Hasil penelitian menunjukkan bahwa perputaran aset memiliki pengaruh signifikan terhadap arus kas operasional, dimana perputaran aset yang tinggi berhubungan dengan arus kas operasional yang baik. Penelitian juga menemukan bahwa arus kas operasional berpengaruh positif terhadap likuiditas perusahaan - semakin meningkat arus kas operasional, semakin meningkat pula kemampuan perusahaan dalam memenuhi kewajiban jangka pendeknya. Hal ini memberikan sinyal positif kepada pemegang saham dan investor. Efisiensi dalam pengelolaan aset terbukti menjadi faktor kritis dalam menjaga kesehatan keuangan perusahaan, terutama dalam konteks perusahaan multi sektor yang memiliki karakteristik dan kebutuhan beragam.
Internship Programs at Bank Syariah Indonesia in Improving Competence Student Accountancy Rizkina, Miftha; Aliah, Nur; Dayu, Wulan
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4835

Abstract

Study This aims to find out the role of the internship program at BSI for student accounting at Panca Budi Development University . Research This using qualitative data that is the data collected from source direct from object under study . Data sources used is primary data through interview direct to the intended party . Data analysis techniques using analysis descriptive that is analyze the data obtained that is results from interview to the intended party Then make the right conclusion . The result of study is that from interviews conducted​ to the 4 students who carried it out internship at BSI, student get Lots benefits , good That experience , knowledge , and everything related to the world of work , activities apprenticeship is means improvement and development level Universities make it responsible student​ responsible , independent and skilled when jump in the world of work . Students know difference between conventional banks and Islamic banks, knowing practice Islamic banking and products offered by Islamic banks. Training public speaking skills with give service to Customer in a way directly . From the results interview This can concluded that internship at BSI can increase competence Good soft skills and also hard skills from student accountancy .
SOSIALISASI LITERASI KEUANGAN PADA SISWA/I SMK NEGERI 1 MEDAN Aliah, Nur; Rizkina, Miftha
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 2 (2024): Spesial Issue
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i1.630

Abstract

The community service activity entitled "Socialization of Financial Literacy among Students of SMK Negeri 1 Medan" aims to increase students' and teachers' understanding of personal financial management and the application of simple accounting. The program involves a lecture, discussion and workshop-based approach, designed to build financial literacy and entrepreneurship skills. The results of the activity showed an increase in participants' understanding of financial management concepts, which was reflected in the results of the pre-test and post-test evaluations. Some students also start to apply simple bookkeeping in their small businesses. In addition, teachers receive training to integrate financial literacy in learning. Despite challenges such as limited facilities, this program has succeeded in building an important foundation for the sustainability of financial literacy education at SMK Negeri 1 Medan.
SOSIALISASI PERENCANAAN PAJAK DI DESA KOTA PARI KECAMATAN PANTAI CERMIN Adiman, Sumardi; Rizkina, Miftha; Aliah, Nur; Maharani, Juana Dewi
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 2 (2024): Spesial Issue
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i1.631

Abstract

The aim of carrying out this service is the downstreaming of the research plan carried out to provide understanding to SMEs in accounting and investing as well as creating and developing understanding so that they have an awareness of investing from an early age. Understanding financial planning will have a big impact on business development and in the future. Method used starting from identifying problems, designing activity programs, socializing tax planning in managing business finances properly and correctly, activities in this Community Partnership Program are carried out in an integrated manner. offline. The learning method and approach applied in achieving basic competency in this activity is a participatory method, where the material delivery pattern is based on the golden rule. Village officials responded enthusiastically to this Community Partnership Program, as evidenced by the large number of village officials and communities participating and discussing. This Community Partnership Program has succeeded in increasing the understanding and capabilities of village officials in Kota Pari Village.
The Effect of Oxytocin Massage on Breast Milk Production in Postpartum Mothers at Sidamulya Health Center Cirebon Regency Khulaili, Barkah; Mutya Sari, Vianty; Aliah, Nur; Difta R, Siti
Jurnal Medisci Vol 1 No 3 (2023): No 1 Vol 3 Desember 2023
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/medisci.v1i3.138

Abstract

Exclusive breastfeeding affects the quality of the baby's health. But in practice, it is still relatively low. Data from the Puskesmas in 2022 achieved 55% exclusive breastfeeding and 48% achievement of exclusive breastfeeding in Sidamulya village. Low coverage of exclusive breast milk can be done by stimulating production. Oxytocin massage is one solution to overcome the smooth production of breast milk (ASI). The purpose of this study was to determine the effect of oxytocin massage to increase breast milk production in postpartum mothers at Sidamulya Health Center, Astanajapura District, Cirebon Regency. Quasi-experimental research method with pretest and posttest approach without control group. The sample of this study was 20 people who were postpartum mothers for 7-9 days at Puskesmas Sidamulya, Astanajapura District, Cirebon Regency in April – June 2023 with Total Sampling techniques. Data were analyzed using univariate analysis of frequency distribution and bivariate analysis of t-test. Univariate results of breast milk production in postpartum mothers before oxytocin massage on average day 1 = 40,625 ml, day 2 = 50,300 ml, day 3 = 57,725 ml, after oxytocin massage average day 1 = 48,025 ml, day 2 = 56,675 ml, day 3 = 63,375 ml. The paired simple t test results obtained p value = 0.000. There is an effect of oxytocin massage on milk production. It is hoped that the family can motivate the mother in the breastfeeding process by giving oxytocin massage so that the mother can exclusively breastfeed her.
The Effect of Oxytocin Massage on Breast Milk Production in Ciledug Health Center Cirebon Regency Minarni, Ani; Mutya Sari, Vianty; Aliah, Nur; Rizki Nurfita, Nisa
Jurnal Medisci Vol 1 No 3 (2023): No 1 Vol 3 Desember 2023
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/medisci.v1i3.139

Abstract

Stunting is an increasingly common problem in developing countries, including Indonesia. In Cirebon Regency, especially in Ciledug District, stunting cases amounted to 13.6% in 2018. The magnitude of the benefits of breastfeeding is not offset by an increase in breastfeeding behavior. According to WHO, more than 40% of babies are introduced too early to complementary foods. One way to increase production is oxytocin massage. Oxytocin massage is performed to stimulate the oxitocin reflex or letdown reflex. The increase in the number of breastfeeding mothers globally has the potential to save the lives of more than 820,000 children under five years old and could prevent an additional 20,000 cases of breast cancer in women each year. This study used the pre-experiment method using one group pretest-post test design, a design experiment that uses one group of subjects and takes measurements before and after giving treatment to subjects. The milk production of postpartum mothers before oxytocin massage has an average of 23.10 ml, while after oxytocin massage the milk production of postpartum mothers has an average of 61.43 ml. The paired sample T test results were obtained significantly by 0.000 (p-value < 0.05). The results of the study found that there was an effect of oxytocin massage on breast milk production. There is a difference in milk production before and after oxytocin massage. It is expected to be able to apply the implementation of oxytocin massage to postpartum mothers in health services.