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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Gemilang: Jurnal Manajemen dan Akuntansi Intelektual : Jurnal Penelitian Dosen Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Community Service Implementation
Miftha Rizkina
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Humanities Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Literatur Riviu Terkait Kewajiban Perpajakan Pelaku UMKM di Indonesia Siregar, Nancy Mayriski; Miftha Rizkina; Nur Aliah; Vera Anggriyani Sitepu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3191

Abstract

Kewajiban perpajakan bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia merupakan aspek penting yang mempengaruhi kelangsungan dan pertumbuhan usaha tersebut. Kajian ini mengkaji berbagai kewajiban perpajakan yang dikenakan pada UMKM, termasuk Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN), serta pajak daerah dan retribusi. Penelitian ini menemukan bahwa UMKM di Indonesia diatur melalui sistem perpajakan yang meliputi PPh Final dengan tarif 0,5% untuk UMKM dengan omset tahunan di bawah Rp4,8 miliar, serta kewajiban PPN bagi Pengusaha Kena Pajak (PKP) yang omsetnya melebihi ambang batas tersebut. Selain itu, UMKM juga harus mematuhi kewajiban pajak daerah yang bervariasi berdasarkan sektor usaha dan lokasi. Tantangan utama yang dihadapi UMKM meliputi kompleksitas administrasi perpajakan, rendahnya kesadaran dan kepatuhan terhadap kewajiban pajak, serta beban pajak yang dirasakan sebagai hambatan. Untuk mengatasi tantangan ini, pemerintah telah meluncurkan berbagai inisiatif seperti digitalisasi sistem pelaporan pajak dan program edukasi serta pendampingan bagi UMKM. Meskipun upaya ini menunjukkan hasil positif, masih diperlukan langkah-langkah tambahan untuk menyederhanakan prosedur administrasi, meningkatkan pemahaman tentang kewajiban perpajakan, dan memberikan dukungan yang lebih besar kepada UMKM. Kajian ini memberikan wawasan mengenai kebijakan perpajakan UMKM di Indonesia serta tantangan yang dihadapi, dan menawarkan rekomendasi untuk perbaikan kebijakan perpajakan yang dapat mendukung pertumbuhan dan keberlanjutan UMKM secara lebih efektif.
Literatur Riviu Terkait Kewajiban Perpajakan Pelaku UMKM di Indonesia Siregar, Nancy Mayriski; Miftha Rizkina; Nur Aliah; Vera Anggriyani Sitepu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3191

Abstract

Kewajiban perpajakan bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia merupakan aspek penting yang mempengaruhi kelangsungan dan pertumbuhan usaha tersebut. Kajian ini mengkaji berbagai kewajiban perpajakan yang dikenakan pada UMKM, termasuk Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN), serta pajak daerah dan retribusi. Penelitian ini menemukan bahwa UMKM di Indonesia diatur melalui sistem perpajakan yang meliputi PPh Final dengan tarif 0,5% untuk UMKM dengan omset tahunan di bawah Rp4,8 miliar, serta kewajiban PPN bagi Pengusaha Kena Pajak (PKP) yang omsetnya melebihi ambang batas tersebut. Selain itu, UMKM juga harus mematuhi kewajiban pajak daerah yang bervariasi berdasarkan sektor usaha dan lokasi. Tantangan utama yang dihadapi UMKM meliputi kompleksitas administrasi perpajakan, rendahnya kesadaran dan kepatuhan terhadap kewajiban pajak, serta beban pajak yang dirasakan sebagai hambatan. Untuk mengatasi tantangan ini, pemerintah telah meluncurkan berbagai inisiatif seperti digitalisasi sistem pelaporan pajak dan program edukasi serta pendampingan bagi UMKM. Meskipun upaya ini menunjukkan hasil positif, masih diperlukan langkah-langkah tambahan untuk menyederhanakan prosedur administrasi, meningkatkan pemahaman tentang kewajiban perpajakan, dan memberikan dukungan yang lebih besar kepada UMKM. Kajian ini memberikan wawasan mengenai kebijakan perpajakan UMKM di Indonesia serta tantangan yang dihadapi, dan menawarkan rekomendasi untuk perbaikan kebijakan perpajakan yang dapat mendukung pertumbuhan dan keberlanjutan UMKM secara lebih efektif.
Pengaruh Kompetensi, Independensi, Profesionalisme dan Akuntabilitas Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan Rara Ivanka; Miftha Rizkina; Meigia Nidya Sari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2641

Abstract

This study investigates how competence, independence, professionalism, and accountability impact audit quality in Medan City Public Accounting Firm (KAP). This study involved 39 auditors working for Medan City KAP. The sample was selected through purposive sampling method. The data collection method used a questionnaire that was distributed directly to respondents. Multiple linear regression analysis was used. The results of the study indicate that the competence variable partially has a negative and significant effect on audit quality. The independence variable also has a negative and significant effect on audit quality. Meanwhile, the professionalism variable has a positive and significant effect on audit quality. Likewise, the accountability variable, which also has a positive and significant effect on audit quality. Simultaneously, the competence, independence, professionalism, and accountability of auditors have a significant effect on audit quality.
Efektivitas Pajak Hotel dan Restoran Dalam Meningkatkan Pendapatan Asli Daerah (PAD) Kota Medan: Penelitian Ela Pratiwi; Miftha Rizkina; Yunita Sari Rioni
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2241

Abstract

This study aims to analyze the effectiveness and contribution of Hotel Tax and Restaurant Tax to the increase of Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) in Medan City for the 2020–2024 period using a descriptive quantitative method based on secondary data from the Medan City Regional Revenue Agency (Bapenda). The findings show that the effectiveness of Hotel Tax fluctuated, starting from the “quite effective” category in 2020 (80.01%), decreasing to “less effective” in 2021 (69.74%), then gradually increasing until it reached the “effective” category in 2024 (91.03%). Meanwhile, Restaurant Tax demonstrated a more stable trend, with effectiveness increasing from 76.93% in 2020 to 93.27% in 2023, and slightly declining but remaining in the “effective” category in 2024 (92.88%). In terms of contribution to PAD, Restaurant Tax consistently recorded a high contribution, ranging from 11.70% to 16.81%, while Hotel Tax contributed at a low to medium level, between 4.61% and 6.72%. These findings highlight that the restaurant sector plays a more dominant role in supporting PAD growth in Medan City compared to the hotel sector. Therefore, the local government is advised to maintain optimal Restaurant Tax collection performance while increasing Hotel Tax contribution through more effective tax intensification and extensification strategies.
Audit and Coaching Finance : The Role of Auditors as MSME Consultant Nur Aliah; Miftha Rizkina; Tengku Eka Susilawaty; Nuratikah Nasution
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.204

Abstract

Introduction/Objective: This study aims to explore the role of auditors in providing financial guidance to MSMEs, especially how auditors carry out a consultative role in improving the financial understanding and practices of micro-entrepreneurs. Background of the Problem: MSMEs often face obstacles in terms of financial management, low financial literacy, and non-standardized business records. Novelty: Auditors are not only financial examiners, but also strategic partners of MSMEs in accounting education, digital transformation, and strengthening managerial capacity. Research Method: This study uses a qualitative approach with a case study method, involving in-depth interviews with auditors who have provided guidance to MSMEs such as Lily Kitchen, Unocraft, and Kreasi Ummi Banu. Findings/Results: Auditors play an active role in assisting MSMEs in preparing simple bookkeeping, understanding the principle of separating personal and business finances, and introducing digital record keeping and managing business legality. MSMEs generally show an open and cooperative attitude towards the guidance provided. Conclusion: This study concludes that the role of auditors as financial consultants can be an effective strategy in empowering MSMEs, as long as it is carried out professionally, ethically, and contextually according to the needs of business actors
Implementation of Financial Accounting Standards (FAS) in Auditing Financial Statements at the Gideon Public Accounting Firm in Medan Nina Andriany Nasution; Miftha Rizkina; Audy Aulia Ramadini
International Journal of Community Service Implementation Vol. 3 No. 2 (2025): IJCSI SEPTEMBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijcsi.v3i1.325

Abstract

Audits related to the recognition and measurement of financial statements in accordance with Financial Accounting Standards (SAK) can improve the quality and accountability of financial statements. This impacts the trust of external parties such as investors and creditors, and helps management in making better decisions. Overall, an effective audit of financial statements in accordance with SAK is a crucial investment in maintaining the integrity and credibility of financial statement information, which contributes to business growth and sustainability. Recognition of audited financial statements in accordance with SAK means that the financial statements have been prepared and presented in accordance with accounting principles applicable in Indonesia, and have been audited by an independent auditor to ensure their reliability. Thus, ensuring that the financial information presented is reliable and provides a clear picture of the entity's financial condition and performance. Financial statements audited by Gideon Public Accounting Firm are measured in accordance with SAK applicable in Indonesia. This audit process involves examining the company's financial statements to ensure their presentation is in accordance with SAK and providing an opinion on the fairness of the presentation. The process of measuring audited financial statements will follow the steps guided by the FAS applicable in Indonesia.
Co-Authors , Yunita Sari Rioni Audy Aulia Ramadini Ela Pratiwi Meigia Nidya Sari Nina Andriany Nasution Nur Aliah Nuratikah Nasution Rara Ivanka Siregar, Nancy Mayriski Tengku Eka Susilawaty Vera Anggriyani Sitepu