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All Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Jurnal Bintang Pendidikan Indonesia Manajemen Kreatif Jurnal Journal of Management and Creative Business Jurnal Riset Manajemen dan Ekonomi JAKBS (JIMBE) Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student Jurnal Sains Student Research JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi JURNAL ILMIAH PENELITIAN MAHASISWA JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan INTERDISIPLIN: Journal of Qualitative and Quantitative Research Jurnal Intelek Insan Cendikia JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Pajak dan Manajemen Keuangan Journal of Sharia Business Management Journal of Business Integration Competitive Journal of Finance Integration and Business Independence
Dini Vientiany
Unknown Affiliation
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN Rosuli, Fitra Amar; M.Aidil Syahputra; Yabib Fikri Rambe; Dini Vientiany
Jurnal Intelek Insan Cendikia Vol. 1 No. 4 (2024): JUNI 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) sangat penting karena merupakan salah satu segmen pembiayaan yang berasal dari masyarakat bagi pembangunan Negara. Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) adalah bentuk pajak yang bersifat wajib sesuai dengan ketetapan Undang-Undang No. 21 Tahun 1997 Tentang Bea Perolehan Hak Atas Tanah dan Bangunan. UU No. 20 Tahun 2000 Tentang Perubahan Atas UU No. 21 Tahun 1997. Tujuan penelitian berupa untuk menambah informasi mengenai Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB), bagaimana pelaksanaan pemungutan BPHTB,cara perhitungan dan pembayaran, sanksi bagi wajib pajak yang tidak membayarnya. Penelitian ini menggunakan penelitian deskriptif dengan pendekatan kualitatif. BPHTB merupakan pajak atas perolehan hak atas tanah dan bangunan, BPHTB dalam hal ini disebut sebagai pajak . Subjek pajak BPHTH adalah orang pribadi atau badan yang memperoleh hak atas tanah dan atau bangunan. Objek BPHTB meliputi perolehan hak atas tanah dan atau bangunan, termasuk pemindahan hak dan pemberian hak baru.
PAJAK PENGHASILAN PASAL 22 DAN PASAL 23 TERHADAP KEPATUHAN WAJIB PAJAK PERUSAHAAN Nuraisah; Syafira Okta Vionna Wirya; Siti Khairani; Dini Vientiany
Jurnal Intelek Insan Cendikia Vol. 1 No. 4 (2024): JUNI 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

This study investigates the relationship between Income Tax Articles 22 and 23 and corporate tax compliance. This research method uses literature research by collecting references from various previous studies on topics such as taxpayer compliance and the factors that affect it. Tax is a mandatory payment to the state that must be paid by both individual and corporate taxpayers according to the law. Taxes are levied by the government to increase state revenue, which is used to meet the needs and welfare of the community and to finance government expenditure and development. Taxes are mandatory contributions and must be paid without direct compensation. Taxes are the main source of state revenue and make an important contribution to the state budget. Therefore, taxpayer compliance reflects the level of tax compliance and affects state tax revenue.
PERAN DAN UPAYA DIREKTORAT JENDRAL BEA DAN CUKAI DALAM MEMINIMALISIR MENINGKATNYA TINDAK PIDANA KAPABEANAN Amanda Adelia; Devi Andriyani; Hastiani Nasution; Dini Vientiany
Jurnal Intelek Insan Cendikia Vol. 1 No. 4 (2024): JUNI 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Perdagangan Internasional merupakan bagian dari kepabeanan yang terjadi di daerah pabean. Direktorat Jenderal Bea dan Cukai (DJBC) mlemiliki pleran plenting dalam mleminimalisir mleningkatnya tindak pidana klepableanan. Blerdasarkan hal tlerslebut maka plenulis akan mlembahas mlenglenai pleran dan upaya Dirlektorat Jlendleral Blea dan Cukai dalam mleminimalisir dalam mleningkatnya tindakan pidana klepableanan dlengan blerbagai pokok plermasalahan mlenglenai pleran dan upaya Dirlektorat Jlendleral Blea Dan Cukai dan apa saja yang mlenjadi klendala-klendala yang akan dihadapi dalam mleningkatnya tindakan klepableanan. Plenlelitian ini blertujuan untuk mlengletahui llebih dalam lagi Pleran Dan Upaya Dirlektorat Jlendleral Blea Dan Cukai Dalam Mleminimalisir Mleningkatnya Tindak Pidana Klepableanan. Plenleliti mlenggunakan mletodle klepustakaan, Jurnal ini mlenjlelaskan, Plendahuluan, Kajian Tleori, Mletodle Plenlelitian, Hasil dan Plembahasan, Klesimpulan dan Saran tlerkait pleran dan upaya dirlektorat jlendleral blea dan cukai. Pleniliti blertujuan untuk mlengletahui apa saja tantangan yang dihadapi Dirlektorat Jlendleral Blea dan Cukai dalam mlenjalankan plerannya dalam mleminimalisir tindak pidana klepableanan.
Integrated Liquidity and Risk Management Strategy as a Driver of Bank Efficiency: A SEM-PLS Study on BRI Amelia, Ratih; Amin Hou; Muhammad Fathoni; Dini Vientiany
Journal of Finance Integration and Business Independence Vol. 1 No. 2 (2025): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i2.44

Abstract

This study seeks to examine the impact of bank liquidity on bank efficiency, utilizing risk management quality as a mediating variable at Bank Rakyat Indonesia in 2024. The study challenge arises from the significance of liquidity stability and efficient risk management in enhancing banking operating efficiency, particularly at BRI, which operates on a CASA-based funding model and possesses the largest credit portfolio in Indonesia. This research employs a quantitative methodology with an explanatory framework, utilizing secondary data derived from BRI's 2024 financial statements and evaluated through Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that bank liquidity exerts a positive and significant influence on both risk management quality and bank efficiency, whereas risk management quality positively and significantly impacts efficiency. Also, RMQ has been shown to partially mediate the influence of liquidity on efficiency. These results show that good risk management and high liquidity are two important things that can help BRI's operations run more smoothly and make more money. This study suggests that integrated liquidity enhancement and risk management methods must be perpetually fortified to sustain bank performance and competitiveness in the evolving financial sector
IMPLEMENTASI ANGGARAN PRODUKSI DALAM MENINGKATKAN EFISIENSI OPERASIONAL PERUSAHAAN Fadillah Syafitri; Ayu Hani Marsani Tanjung; Zahir Muhammad Fadhilah Harahap; Dini Vientiany
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0xw4t660

Abstract

This study aims to analyze how production budget implementation helps companies achieve operational efficiency through planning, controlling, evaluating, and using information technology. In this study, fifteen relevant research documents were reviewed to investigate the relationship between production budget implementation and operational efficiency improvement. The results of the analysis show that realistic production budget planning helps reduce input wastage from the beginning of the process. Comparison between budget and realized costs enables cost control to find variations that impact the efficient use of raw materials and labor. Furthermore, evaluation of these variations becomes a continuous operational learning mechanism that improves budget accuracy in the following period. Through the provision of fast, accurate and easily accessible data, information technology assists budget execution. Therefore, this study shows that the production budget is a strategic management tool that can sustainably improve the operational efficiency of the company. This is because operational efficiency depends not only on cost savings, but also on the implementation of a structured and customizable budget cycle.
PERAN ANGGARAN PRODUKSI DALAM MENGENDALIKAN BIAYA DAN MENJAGA KELANCARAN PROSES OPERASIONAL PERUSAHAAN Wa Ode Jeslin; Try Wahyuni Mawatdah; Khoirotunnisa Limbong; Dini Vientiany
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4eqcz654

Abstract

This study aims to analyze the role of the production budget in controlling production costs and maintaining the smoothness of a company’s operational processes. The production budget is a crucial component of management planning and control, as it serves as a guideline for allocating resources and managing production activities efficiently. This research uses a qualitative approach with a library research method by reviewing relevant textbooks, scientific journals, and research articles related to production budgeting. The results indicate that the production budget functions as a tool for planning, organizing, supervising, and controlling production activities. Through an effective production budget, companies are able to control raw material costs, direct labor costs, and manufacturing overhead costs by analyzing variances between budgeted and actual costs. Proper and realistic production budgeting helps minimize cost inefficiencies, reduce waste, and ensure continuous and efficient operational performance, thereby supporting the achievement of organizational objectives in a competitive business environment.
PENYUSUNAN ANGGARAN PENJUALAN DAN PENGARUHNYA TERHADAP PERENCANAAN PRODUKSI Anggun Rohaya Putri Munthe; Mella Afrina; Nidaul Husna; Dini Vientiany
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ykywch85

Abstract

The sales budget is a crucial element in corporate planning because it serves as the primary basis for production planning. This study aims to analyze the preparation of the sales budget and its influence on production planning. The research employs a descriptive qualitative approach through a literature review of relevant academic books and journals. Data analysis is conducted by examining the conceptual relationship between the sales budget and production planning. The findings indicate that a systematically and realistically prepared sales budget enhances the effectiveness of production planning. The accuracy of the sales budget plays an important role in determining production volume in accordance with market demand, thereby minimizing the risk of overproduction or underproduction. In addition, interdepartmental involvement in the preparation of the sales budget supports more efficient production planning. Therefore, an effective sales budget has a strategic role in ensuring smooth production activities and achieving corporate objectives.
Implementasi Prinsip Halal Dalam Operasional Umkm Kuliner: Studi Kasus Pecel Ulek Mbah Queen Dini Vientiany; Armita Isnaini Munthe; Fitri Ramadani; Sindy Aulia Sari
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.7602

Abstract

This study aims to analyze the implementation of halal principles in the operational activities of the culinary MSME Pecel Ulek Mbah Queen and to identify factors influencing its readiness for halal certification. Using a qualitative approach with a case study design, the research employed observation, in-depth interviews, and documentation to examine the use of raw materials, production processes, hygiene practices, and operational management. The findings indicate that the business has applied basic halal principles through careful ingredient selection and relatively clean production practices; however, it lacks formal documentation and systematic identification of halal-critical points as required by the Halal Assurance System. Furthermore, the owner and employees possess limited technical understanding of halal procedures, and supplier verification has not been conducted systematically. The study concludes that Pecel Ulek Mbah Queen has strong potential to achieve halal certification, but improvements are needed in documentation, halal training, workflow structuring, and technical assistance to enable a more systematic and compliant implementation of halal standards.
PERANAN ANGGARAN PIUTANG DALAM MENINGKATKAN EFEKTIVITAS PENGELOLAAN PIUTANG USAHA BAGI UMKM: TINJAUAN LITERATUR Awie Alpany Br Sitorus; Neng Risya; Dini Vientiany
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8407

Abstract

This study aims to analyze the role of accounts receivable budgeting in improving the effectiveness of accounts receivable management in Micro, Small, and Medium Enterprises (MSMEs). MSMEs commonly apply credit sales as a strategy to increase revenue; however, this practice also creates risks of uncollectible receivables that may disrupt cash flow and threaten business sustainability if not properly managed. This research adopts a qualitative approach using a literature review method, drawing on relevant national and international journal articles published within the last five years. The data were analyzed using descriptive qualitative techniques through classification, comparison, and synthesis of previous research findings. The results indicate that accounts receivable budgeting plays a crucial role as both a planning and control tool in MSME receivable management. The implementation of receivable budgets enables MSMEs to forecast cash inflows, control problematic receivables, increase receivable turnover, and improve cash flow stability. Furthermore, receivable budgeting supports greater financial discipline and facilitates structured evaluation of credit policies. Therefore, accounts receivable budgeting can be considered a strategic, simple, and practical financial management instrument to enhance the effectiveness of receivable management and support the long-term sustainability of MSMEs.
ANALISIS ASPEK PEMASARAN DALAM MENINGKATKAN KEPUASAN DAN LOYALITAS PELANGGAN PADA CAFE PERDANA710 DI KOTA MEDAN Dini Vientiany; Fitri Nabila Hasibuan; Eliza Putri; Annisa Fitri Adina Hutabarat
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8364

Abstract

Competition in the cafe business in Medan City is getting tighter as the dynamics of urban lifestyles have made cafes both social spaces and recreational areas. This situation requires business actors to design effective marketing strategies to create satisfaction and maintain customer loyalty. This study aims to examine the marketing strategy implemented by Cafe Perdana710 in an effort to increase customer satisfaction and loyalty. The research analysis focuses on the implementation of the 4P marketing mix. The research method used is a descriptive quantitative approach with a survey technique of 60 Cafe Perdana710 customers. Primary data was obtained through questionnaires, while secondary data was obtained from internal business documents and various relevant literature sources. The results of the study show that all elements of the marketing mix, namely product, price, place, and promotion, have a positive influence on the level of customer satisfaction, which in turn contributes to the formation of customer loyalty. Among the four variables, the place and product aspects have the most dominant influence in increasing customer satisfaction and loyalty.
Co-Authors A Halim Abdillah Fuad Abdurahman Abdurrahman Ade Aulia Riski Adisty Aulia Zahra Affendy Abu Hassim Afiyah Dwi Astri Afni Haryanti Harahap Afsah Sandy Tarigan Agfahmi Dinata Ahmad Ibnu Harahap Ahmad Ramdhani Mungkur Ainil Harnita Simanullang Al Ramzy Alda Andriani Alfa Khair Alyyatul Nisa Ragil Lesmana Amanda Adelia Amanda Mutiara Amelia Husna Amin Hou Andika Mawahyudi Andrian Febriansyah Anggara Rifandi Anggi Maydistra Sukma Anggi Nurul Assyfa Lubis Anggun Khairunnisa Agustin Anggun Rohaya Putri Munthe Annisa Afwani Annisa Aulia Azzahra Annisa Febrianda Annisa Fitri Adina Hutabarat Armita Isnaini Munthe Arofiani Mutmainah Asnawi Asnawi Aulia Hafsah Pane Aulia Syahfitri Awaliya Awaliya Awie Alpany BR Sitorus Ayu Hani Marsani Tanjung Azzahra Dinda Aulia Budi Februari Cici El Dirrah Syafitri Citra Annisa Ginting Dara Lutfiah Nur Dara Nabila Dea Aulia Syahputri Debora Tambunan Della Alvionita Delvi Salwa Nakita Deri Kurniawan Devi Andriyani Devita Devita Dewi Sundari Tanjung Dian Faturrahman Siregar Dian Zahra Syahfitri Lubis Dina Cheetah Khairiyah Dinda Dia Dinda Fahira Lubis Dinda Nurayuni Humaira Dwi Amanda Tanjung Dwi Febrina Dwiki Wardana Syah Eliza putri Elvina Zailanty Harahap Elvira Andriyani Endang Suriyani Munthe Fadillah Syafitri Fahriza Alyanisa Fajri Romadhoni Fathiya Syahidah Nasution Fazira Putri Natasya Febrianti Shakira Feby Salsabila Dasril Fiarinda Putri Syahrani Fidya Purnama Fitri Nabila Hasibuan Fitri Ramadani Fitria Amania Fridea Ramadhani Gandhi Sulaiman Sitompul Habibah Ramadhani Nasution Hastiani Nasution Haura Afnani Zanjabila Hayatun Maira Hayfa Azwa Fadhila Hikmah Indri Yani Harahap Husnul Khatimah Husnul Khotima Imel Santika Indra Rizki Hasibuan Intan Juwita Damanik Istiqomah Jumriani Siregar Kanaya Dzuhuraina Aura Indra Tambunan Khaila Calsa Fhadillah Khairunnisa Khalida Khoirotunnisa Limbong Kia Napisa Siregar Lafifah Ulfah Dalimunthe Lamsina Harahap Lathifah Ananda Putri Lazuardi Yusuf Suharto Lisa Qamara Liza Widya Hasyim Lou Fatahilla Luthfia Masfanur M Chandra Wibowo M Fikri Ariga M. Khadafi Harza M.Aidil Syahputra Marizqa Mustika Dara Maulana Alghopari Harahap Maysa Chairani Maysa Putri Khairana Lubis Mega Hernawati Harefa Meitia Ivanka Mella Afrina Meyla Dwi Bastina Miranti Agustina Miratul Imaniah Muhammad Abdillah Pratama Aminullah Muhammad Fahri Muhammad Farhan Zuhdi Muhammad Fathoni Muhammad Fauzan Muhammad Hafizhan Fakhri Muhammad Iqbal Baihaqi Mulia Syahputri Mutiara Dewi Mutiara Liza Nabila Chairunnisa Br. Karo Nabilah Irwani Nadia Najwa Khalilah Harahap Najwa Nabila Naswa Aldira Putri Nazhan Zahira Nazla Minda Mahira Nazryva Nur Muthia Neng Risya Nesya Aulia Nidaul Husna Nonita Fitriani Harahap Nur Ajizah Harahap Nur Eliza Siregar Nur Widya Ningsih Nuraisah Nurhani Syasalbilah Nurhidayah Nurhikmah Berasa Nurkhaliza Nurkhaliza Nyak Angeli Ajianing Ocha Pratika Panisa Panisa Popi Dea Ananda Putri Afiqah Binti Ahmad Putri Chairunnisa Pane Rania Atikah Putri Ratih Amelia Reihan Mahendra Ridho Ramadiansyah Rilly Amanda Rima Mutia Rini Fadilla Tunnisa Riny Viri Insy Sinaga Riri Dwita Putri Risa Adelila Hasibuan Risa Lidia Risma Abidah Nasution Rizkika Zalzabila Utami Rosuli, Fitra Amar Ruli Pebrina Br Sitepu Ryan Hidayat Sabhi Febrian Sadepa Putri Br Sinulingga Saibarani Nabila Said Agil Lubis Salsabila Rambe Salsabila Sofiya Wardani Sariyani Sariyani Sasa Marissa Septian Dwi Cahya Shafa Sizli Kania Sherin Aulia Putri Shety Sugiarti Lubis Silviani Pulungan Sindy Aulia Sari Siska Permata Sari Hrahap Siti Aisyah Siti Arawiyyah Ardi Siti Khairani Siti Nurhaliza Siti Zuhairoh Ritonga Sony Raudha Sri Anjani Sri Rahayu Ningsih Sri Rejeki Sri Wahyuni Stefani Suriana Syafira Okta Vionna Wirya Syafrizal, Rodi Syahla Nabila Syarif Adillah Ramadhan Nasution Syarifa Tommy Syawaliya Arifa Tamlija Tasya Nadilla Thasya Virdinia Tiara Tirta Dewi Tri Anisa Audina Lubis Try Wahyuni Mawatdah Usna Nur Indah Vany Fadillah Bastian Vivi Rahmadani Siregar Wa Ode Jeslin Wahyudin Wahyudin Widiya Wati Widya Anggraini Yabib Fikri Rambe Yauma Afriyanti Yusra Lestari Harahap Zahir Muhammad Fadhilah Harahap