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All Journal Journal of Management Accounting, Tax and Production Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi Hukum dan Edukasi As-Syirkah: Islamic Economic & Financial Journal
Hutagalung, Marshanda
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Terhadap Perhitungan Pajak PPh Pasal 29 Pada PT. Buraq Caesar Cargo Dewi Lubis, Putri Kemala; Harahap, Evi Syuriani; Hutagalung, Marshanda; Pratama, Vingky Dwi; Safira, Vivi
Journal of Management Accounting, Tax and Production Vol 3, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.3998

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan Pajak Penghasilan (PPh) Pasal 29 pada PT. Buraq Kaisar Cargo, sebuah perusahaan yang bergerak di bidang jasa pengiriman barang di Indonesia. PPh Pasal 29 merupakan pajak yang harus dibayar oleh Wajib Pajak badan setelah dikurangi pajak yang telah dibayar sebelumnya, yang mencerminkan kewajiban perpajakan perusahaan terhadap negara. Metodologi yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan pengumpulan data primer dan sekunder. Hasil penelitian menunjukkan bahwa akurasi dalam perhitungan PPh Pasal 29 sangat dipengaruhi oleh pemahaman manajemen terhadap regulasi perpajakan dan pengelolaan keuangan yang baik. Selain itu, analisis terhadap dampak perhitungan PPh Pasal 29 terhadap kinerja keuangan PT. Buraq Kaisar Cargo menunjukkan bahwa pajak yang dibayar memiliki implikasi signifikan terhadap likuiditas dan profitabilitas perusahaan.
Efektivitas Penerapan Quizizz Sebagai Media Evaluasi Pembelajaran Untuk Meningkatkan Hasil Belajar Mahasiswa Pendidikan Ekonomi ST 2022 B Meiriza, Mica Siar; Hutagalung, Marshanda; Manurung, Tasya; Siagian, Hernita
Jurnal Akuntansi Hukum dan Edukasi Vol 2, No 1 (2025): Mei 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i1.5873

Abstract

Penelitian ini menganalisis efektivitas aplikasi Quizizz sebagai alat evaluasi dalam meningkatkan motivasi dan hasil belajar mahasiswa Program Studi Pendidikan Ekonomi di Universitas Negeri Medan (UNIMED). Menggunakan pendekatan kuantitatif, data diperoleh melalui kuesioner skala Likert dan dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa penggunaan Quizizz memberikan pengaruh signifikan terhadap motivasi dan hasil belajar mahasiswa, baik secara individu maupun kelompok. Fitur interaktif seperti gamifikasi dan umpan balik waktu nyata dalam Quizizz terbukti meningkatkan keterlibatan aktif mahasiswa dalam proses pembelajaran. Temuan ini mendukung transformasi pendidikan menuju era digital yang lebih inklusif dan efisien, serta memberikan kontribusi penting bagi pengembangan metode evaluasi berbasis teknologi di lingkungan akademis.
Efektivitas Penerapan Quizizz Sebagai Media Evaluasi Pembelajaran Untuk Meningkatkan Hasil Belajar Mahasiswa Pendidikan Ekonomi ST 2022 B Meiriza, Mica Siar; Hutagalung, Marshanda; Manurung, Tasya; Siagian, Hernita
Jurnal Akuntansi Hukum dan Edukasi Vol 2, No 1 (2025): Mei 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i1.5873

Abstract

Penelitian ini menganalisis efektivitas aplikasi Quizizz sebagai alat evaluasi dalam meningkatkan motivasi dan hasil belajar mahasiswa Program Studi Pendidikan Ekonomi di Universitas Negeri Medan (UNIMED). Menggunakan pendekatan kuantitatif, data diperoleh melalui kuesioner skala Likert dan dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa penggunaan Quizizz memberikan pengaruh signifikan terhadap motivasi dan hasil belajar mahasiswa, baik secara individu maupun kelompok. Fitur interaktif seperti gamifikasi dan umpan balik waktu nyata dalam Quizizz terbukti meningkatkan keterlibatan aktif mahasiswa dalam proses pembelajaran. Temuan ini mendukung transformasi pendidikan menuju era digital yang lebih inklusif dan efisien, serta memberikan kontribusi penting bagi pengembangan metode evaluasi berbasis teknologi di lingkungan akademis.
Analisis Dampak Covid-19 terhadap Inflasi Harga Masker Meiriza, Mica Siar; Alvindra, Devira Chessa; Siagian, Hernita; Umamah, Nur; Situmeang, Venus; Hutagalung, Marshanda
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 2 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/9tt54864

Abstract

Inflation has quite a big impact on people's purchasing power, therefore it is important for us to know what factors cause it. And there are many impacts that occur and are felt by society. Moreover, this product can be used to avoid or even prevent us from contracting the COVID-19 virus. An example is products related to health, especially masks. The aim of this research is to determine the impact of COVID-19, masks, inflation COVID-19 inflation on the price of masks. The focus of this research is to use statistical data obtained from the central statistics agency. The research method used in this research is a quantitative descriptive method. This article contains COVID-19 data on mask prices. The review concluded that the increase in mask prices had a very different impact on inflation. The price of masks which continued to soar from 2019-2023 had a big influence on mask price inflation.
Analisis Minat Menjadi Guru Mahasiswa Pendidikan Ekonomi UNIMED Stambuk 2022 Meiriza, Mica Siar; Hutagalung, Marshanda; Firmansyah, Deyren; Situmeang, Venus; Annuradi, M. Abdan Syakura
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 2 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/9nvjxf46

Abstract

The focus of this study is to analyze student interest in the economics education program to become a teacher at UNIMED Stambuk 2022. This study is qualitative research that uses a questionnaire distribution approach. The population of this research is 30 students majoring in economic education in Stambuk 2022. The ability of economic education students to become teachers is very important in determining the quality of education. Several aspects that influence teacher readiness include the role of parents, educational outcomes, peer orientation, and practical teaching experience. However, interest in the teaching process, interpersonal communication skills, and a deep understanding of basic educational material also play a positive role in increasing teacher readiness. The lack of interest of economic education students in teaching economics subjects can be caused by various factors such as challenges in teaching these subjects, lack of awards, and the complexity of the certification process. Evaluation of elements that impact readiness to become a teacher, such as physical and mental abilities, mastery of subject matter, and social abilities, can also help increase teacher interest in economics education students. Motivation and interest play an important role in shaping readiness to become a teacher.
Penerapan Prinsip Keseimbangan Antara Kepentingan Umum dan Swasta dalam Peraturan Perpajakan Awaliyah Matondang, Khairani; Siagian, Hernita; Novita Br Kaban; Hutagalung, Marshanda
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.1267

Abstract

The government in Indonesia itself carries out its duties and objectives within a government agency, written in article 1 paragraph 2 of the 1945 constitution. In 1962 Harberger stated that a tax burden theory was final by imposing a general consideration, which would be used in international trade. This research uses a qualitative method, namely a research method used to explain an event or social activity. This research aims to understand an event that will be studied in a comprehensive way. A country's income is obtained from its people, it can be seen from the method of tax revenue or some of it comes from the natural wealth of a particular country. Tax has the meaning of handing over property/wealth from a person or organization to a state agency or government of a country. An object of tax collection or receipt is an object that is almost the same as that object. A principle of tax revenue is basically a guideline for aligning government tasks.
Co-Authors Alvindra, Devira Chessa Annuradi, M. Abdan Syakura Awaliyah Matondang, Khairani Dewi Lubis, Putri Kemala Evi Syuriani Harahap Firmansyah, Deyren Manurung, Tasya Meiriza, Mica Siar Novita Br Kaban Pratama, Vingky Dwi Safira, Vivi Siagian, Hernita Situmeang, Venus Umamah, Nur