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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan
Nurlaila Harahap
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Standar Operasional Prosedur (SOP) Tata Cara Pelaporan Pajak Atas Penghasilan Karyawan Pada PT Socfindo Aek Pamienke Sry Kurnia; Nurlaila Harahap
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1268

Abstract

PT. Socfindo Aek Pamieke is a company operating in the rubber plantation sector in Aek Natas District, North Labuhan Batu Regency. PT. Socfindo Benefits. Aek Natas deducts Income Tax Article 21 every month for employees. The purpose of this research is to analyze the implementation of income tax reporting Article 21 regarding PT employee salaries. Socfindo Benefits. Aek Pamieke. The analytical method used in this research is the description method, namely discussing problems by collecting, decompiling, calculating, comparing and explaining a situation so that conclusions can be drawn which include calculating and reporting Article 21 permanent employees at PT. Socfindo Benefits. Aek Pamienke. Based on the research results, it was found that there were errors in reporting not originating from the reporting party, but errors originating from the website or place of reporting, this was due to the website's delay in accessing Article 21 Tax Income reporting at PT. Socfindo Perk. Aek Pamienke.
Peran Kompetensi Staf Akuntansi Dalam Pencapaian Kualitas Informasi Keuangan Daerah Pada Sekolah Tinggi Ilmu Tarbiyah (STIT) Batu Bara Khairani Kamilah Muhammad; Nurlaila Harahap
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.679

Abstract

This research aims to understand the level of competency of accounting staff at the Tarbiyah College of Science (STIT) Batu Bara, the quality of regional financial information, the role of accounting staff competency at the Tarbiyah College of Science (STIT) Batu Bara, and its impact on the competency of accounting staff. The research method used is Census with a qualitative and quantitative approach. The analysis tool used is simple regression. The research results show that the important role of accounting staff competencies such as a thorough understanding of financial accounting standards, proficiency in financial analysis, and technical proficiency in accounting information systems in maintaining the quality of regional financial data. This shows that there is a need to increase investment in developing the skills of accounting staff through training and continuous education to support the efficiency and effectiveness of financial management in the educational environment. It can be believed that this research can expand knowledge about the relationship between the quality of regional financial information and the ability of accounting staff, especially at the Tarbiyah College of Science (STIT) Batu Bara.  
Analisis Penerapan Akuntabilitas dan Transparansi Pengelolaan Dana Desa dalam Pembangunan Desa: (Studi Kasus Desa Tanjung Morawa-A Kabupaten Deli Serdang) Aprilla Wardhahany Siregar; Nurlaila Harahap; Ahmad Syakir
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.485

Abstract

This research aims to find out how to implement accountability and transparency in managing village funds in village development in Tanjung Morawa-A Village. The method used in this research is a qualitative research method with a descriptive approach. The data collection technique used was interviews by interviewing village officials and documentation regarding budget realization reports. The results of this research show that the Tanjung Morawa-A village fund management mechanism includes planning, implementation, administration, reporting and accountability stages. The implementation of accountability in managing village funds in the development of Tanjung Morawa-A village has not been fully implemented in accordance with the regulations. This is proven in the management of village funds at the reporting and accountability stage in Tanjung Morawa-A Village, there are still obstacles, namely delays from village officials in submitting the APBDesa Realization Accountability Report to the center, the main cause of which lies in the inaccuracy of reports from the Activity Implementation Team (TPK) and conditions. Human resources are still limited. The implementation of transparency in the management of village funds in the development of Tanjung Morawa-A village is said to be not good, this is proven by the Tanjung Morawa-A Village government still not being open to the community regarding village financial information or not being transparent to the community regarding the management of village funds. Thus, the implementation of accountability and transparency in managing village funds in the development of Tanjung Morawa-A village is technically guided by Permendagri Number 20 of 2018, but its overall implementation is not yet fully in accordance with Permendagri Number 20 of 2018.
Co-Authors Ahmad Syakir Aprilla Wardhahany Siregar Khairani Kamilah Muhammad Sry Kurnia