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All Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal Of Human And Education (JAHE) Jurnal Sistem Informasi, Akuntansi dan Manajemen
Siboro, Danri T
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Pengakuan Pendapatan dan Beban Pada PTPN III (Persero) Medan Purba, Carolina Frakusya; Sihombing, Halomoan; Siboro, Danri T
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.629

Abstract

This study aims to determine whether the recognition of revenues and expenses at PT Perkebunan Nusantara III (Persero) Medan is by financial accounting standards. This study's primary and secondary data sources are primary and secondary. Data collection techniques in this study were interviews and documentation. The data analysis methods used in this research are descriptive and comparative analysis. At PT Perkebunan Nusantara III (Persero) Medan, the method applied in revenue recognition is the accrual basis. Revenue is recognized based on the amount of money received from customers less expenses. At PT Perkebunan Nusantara III (Persero), Medan expenses are recognized in the financial statements by the basis used, namely the accrual basis; the expenses are recognized when the transaction occurs. The results show that the company has applied the revenue recognition method according to PSAK.72, where revenue is recognized when the asset is transferred to the customer.
Generasi Muda Paham Dan Peduli Pajak Sejak Dini Gaol, Vebry M Lumban; Siahaan, Audrey M.; Siboro, Danri T; Sihombing, Halomoan; Verry, Verry
Journal Of Human And Education (JAHE) Vol. 4 No. 3 (2024): Journal of Human And Education
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i3.1382

Abstract

Memperkenalkan pajak sejak dini akan membantu generasi muda memahami peran mereka sebagai warga negara yang bertanggung jawab. Pemahaman akan pajak sejak usia muda akan membentuk pola pikir dan perilaku positif terkait kewajiban perpajakan. Generasi muda yang paham dan peduli pajak sejak dini akan menjadi motor penggerak terwujudnya kepatuhan pajak di masa depan.Bentuk kegiatan pengabdian ini adalah seminar yang dilaksanakan selama 1 hari dan tempat pelaksanaannya dilakukan di Gereja HKBP Cinta Damai Medan dan peserta yang hadir adalah para muda mudi yang ada di lingkungan Gereja HKBP Cinta Damai. Kegiatan Pengabdian Kepada Masyrakat diadakan pada tanggal 26 Juni 2024 Bentuk kegiatan pengabdian kepada Masyarakat ini terdiri dari: Pre-test tentang pajak, pemutaran film pendek tentang manfaat pajak , presentasi/Ceramah , dan post-test pemahaman tentang perpajakan. Survei menunjukkan bahwa sebagian besar generasi muda di gereja memiliki pemahaman yang baik tentang fungsi dan peran pajak bagi pembangunan nasional. Membangun kesadaran pajak di kalangan generasi muda sejak dini adalah kunci untuk menciptakan warga negara yang bertanggung jawab. Melalui pendidikan yang tepat, dukungan dari gereja, dan pemanfaatan teknologi, diharapkan generasi muda dapat lebih paham dan peduli terhadap pajak, sehingga berkontribusi positif bagi masyarakat dan negara.
Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur Sektor Konsumsi yang Terdaftar di BEI Periode 2020 – 2022) Simamora, Lamtiur; Siboro, Danri T; Saribu, Ardin Dolok
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.697

Abstract

The study aims to find out the impact of the characteristic audit committee of manufacturing companies with profit management on the consumer sector listed in the EIB (Indonesian Stock Exchange) period 2020-2022. The sampling technique in this study was carried out using purposive samplings so 37 companies were obtained. From the results of the test understanding it can be concluded that only the first hypothesis (audit committee competence) has proved to have a positive and significant influence on Profit Management, while the size of the audit committee and audit meetings of the committee frequency have no influence and do not syphnify gegen variable dependen. This is demonstrated through a test-t result that shows a meaningful relationship to a variable with a 5% dimension significance.
Co-Authors Lumban Gaol, Vebry Purba, Carolina Frakusya Saribu, Ardin Dolok Siahaan, Audrey M. Sihombing, Halomoan Simamora, Lamtiur Verry, Verry