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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Journal of International Conference Proceedings
Pandapotan Ritonga
Universitas Muhammadiyah Sumatera Utara
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Journal of International Conference Proceedings

 1 
Accounts Receivable Turnover Analysis In Increasing Net Profit At PT. (Persero) Indonesia Credit Protection Medan Branch Pandapotan Ritonga
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1701

Abstract

The research conducted by the author aims to determine and describe the decline that occurred from the level of receivables turnover, and how the level of receivables turnover in increasing net income at PT. (Persero) Indonesian Credit Insurance which analyzed the company's financial statements. This type of research is descriptive qualitative, with the object of research seen from the financial statements of PT. (Persero) Indonesia Credit Insurance Medan Branch. Where in this study was conducted by analyzing the amount of the company's receivables, and also from the level of the company's net income. The results showed that the decline in receivables turnover was due to the increasing number of company receivables each year. Likewise, the company's net profit also decreased, which was due to a decrease in the company's income, as well as an increase in the company's expenses. Meanwhile, the decline in receivables turnover has a negative impact on the company's net profit.Keywords: Accounts Receivable Turnover and Net Profit.
Analysis of Entertainment and Restaurant Tax Revenue Supervision at Regional Income Department Medan City Pandapotan Ritonga
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1267

Abstract

Taxes entertainment, restaurant tax is one of a very large tax increase tax revenue role in Urban Terrain. With the development of an increasingly modern era, from year to year more and more entertainment venues and restaurants are built in the city of Medan. Then with such conditions, what about the revenue target, and how is the supervision carried out by the Medan City Revenue Service in maximizing its revenue. This study aims to analyze how the supervision of entertainment tax revenues and restaurant taxes is carried out by the Medan City Revenue Service.   This research was conducted at the Medan City Revenue Service, which is located at Jalan Abdul Haris Nasution No. 32 Medan Johor. This research is planned from May 2016 to August 2016 . The variables in this study are entertainment tax, restaurant tax and tax revenue control through the effectiveness of tax revenue. The data were analyzed descriptively quantitatively. Results of the analysis showed p engawasan entertainment tax on Regional Revenue Office Medan is still less effective with less than 80% effectiveness . Entertainment and Restaurant tax revenue in the city of Medan has not reached the predetermined target caused by the lack of awareness of taxpayers in paying their taxes and the lack of supervision of tax receipts by tax officials and related agencies.
Co-Authors Dahrani . Khairunnisa Harahap M. Shabri Abd. Majid Nurlaila Nurlaila Pratiwi Saragih, Fitriani