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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi International Journal of Applied Finance and Business Studies EKONOMIKA45 Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Investama : Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Journal of Business Management and Economic Development Indonesian Journal of Innovation Multidisipliner Research JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ekonomi, Akuntansi dan Perpajakan Indonesian Journal of Innovation Multidisipliner Research Jurnal JUEMA
Aditya Amanda Pane
Universitas Medan Area
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI NEGERI SIPIL PADA BADAN PENANGGULANGAN BENCANA DAERAH KOTA BINJAI Tinambunan, Herdina Br; Sirait, Devi Ayu Putri; pane, Aditya Amanda
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.464

Abstract

This study aims to analyze the implementation of income tax accounting article 21 on civil servants’ salaries at the Regional Disaster Management Agency (BPBD) of Binjai City. Income tax article 21 is a tax imposed on income in the form of salaries, wages, honorariums, allowances, and other payments received by employees. Problems often arise due to discrepancies between calculation, recording, and reporting of article 21 income tax with applicable tax regulations. The research method used is descriptive qualitative with a case study approach at BPBD Binjai City, employing interviews, observations, and documentation techniques. The results show that the implementation of article 21 income tax accounting at BPBD Binjai has been carried out in accordance with tax regulations, although there are still obstacles related to reporting delays and administrative errors. This study recommends that PPh 21 management be more systematic by utilizing tax applications and improving staff competence. This research is expected to contribute to tax literature, especially in the public sector, and become a consideration for local government agencies in improving compliance and effectiveness in managing employee income tax.
Pertumbuhan Laba Dan Struktur Modal Terhadap Kualitas Laba pada Perusahaan Pertambangan di Indonesia Winarti, Ayu; Pane, Aditya Amanda; Dewi, Sucitra
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.199

Abstract

This study aims to determine the effect of earnings growth and capital structure on earnings quality in mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The population of this study were 41 mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sampling method used in this study is purposive sampling method, so that the results obtained are 19 sample companies for 3 years of observation (2020-2022). The data collection method used in this study is to use the documentation method, which includes the process of collecting company data and taking information directly from the company's web and the Indonesia Stock Exchange web. The type of data used in this research is quantitative data. The data analysis method used is descriptive analysis, classical assumption test which is divided into 4 tests, namely normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. next is multiple linear analysis test and the last is hypothesis testing, hypothesis testing has 3 parts, namely partial test (t test), simultaneous test (F test) and determination coefficient test (R2). This test was conducted using the SPSS application. The results of this study indicate that earnings growth has a positive and significant effect on earnings quality and capital structure has a negative and significant effect on earnings quality. Simultaneously, the results show that earnings growth and capital structure together have a significant effect on earnings quality in mining companies listed on the Indonesia Stock Exchange for the period 2020-2022.
PENGARUH NILAI TAKSIRAN DAN UJRAH TERHADAP KEPUTUSAN NASABAH DALAM MENGGUNAKAN PRODUK GADAI EMAS PADA PT BANK  SYARIAH  INDONESIA, TBK CABANG MEDAN KAMPUNG BARU Nur Hidayat, Iqbal; Aditya Amanda Pane; Rana Fathinah Ananda
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2024): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This study aims to determine the effect of estimated value and ujrah on customer decisions in using gold pawn products at PT Bank Syariah Indonesia, Tbk Medan Kampung Baru Branch. The population in this study was customers who pawned gold at PT Bank Syariah Indonesia, Tbk Medan Kampung Baru Branch, which was 355 people. The selection of samples in this study was based on calculations put forward by Slovin so that the sample obtained amounted to 78 respondents. Data processing is carried out with the SPSS Statistics 21 program tool. The data analysis techniques used are validity tests, reliability tests, classical assumption tests, multiple linear regression tests and hypothesis tests. The results of this study show that the estimated value has a positive and significant effect on customer decisions, ujrah has a positive and insignificant effect on customer decisions while the estimated value and ujrah simultaneously have a positive and significant effect on customer decisions. .
PENGARUH AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Mercedes Br. Aritonang, Maria; Rana Fathinah Ananda; Aditya Amanda Pane
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2024): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

The aim of this research is to determine the effect of audit tenure, audit rotation and company size on audit quality in food and beverage sub-sector manufacturing companies listed on the IDX in 2019-2022, partially and simultaneously. The research design used is an associative approach. The population in this study was 88 Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2022 period with a sampling technique based on criteria using purposive sampling, namely Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange in the period 2019-2022 as many as 88 companies. Based on these criteria, the research sample is 26 companies in the Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange starting in 2019-2022. In this research, the type of data used is quantitative data. The data source used in this research was obtained from the Indonesia Stock Exchange (BEI) website. The data collection method used in this research is documentation techniques. The documentation technique in this research was carried out by collecting secondary data in the form of research via the Indonesian Stock Exchange (BEI) via www.idx.co.id. The data analysis method uses multiple linear regression analysis with SPSS.25 Based on the results of the t test that has been carried out, it can be concluded that audit tenure has no effect on quality, audit rotation has no effect on audit quality, company size has no effect on audit quality. Based on the results of the F test, it was concluded that audit tenure, audit rotation, company size had a simultaneous positive and significant effect on audit quality
PENGARUH KINERJA  LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2021 Karo-Karo, Zonarico; Aditya Amanda Pane; Ali Usman
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2024): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

The purpose of this research is to determine the influence of environmental performance on company value in companies listed on the BEI in 2017-2021, partially and simultaneously. The research population is all companies that participated in Proper from 2017-2021 and were listed on the Indonesia Stock Exchange (BEI) from 2017-2021. with a sampling technique based on criteria using purposive sampling. The samples obtained were based on the criteria of 16 companies listed on the Indonesian Stock Exchange. The type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using SPSS v.25. Based on the results of the partial test, the following equation can be formulated as the t-calculated value (4.710) > t-table (1.99) and sig value (0.000) < 0.05 so it can be concluded that environmental performance
Co-Authors Ali Usman Atika Rizki Desy Astrid Anindya Devi Ayu Putri Dewi, Sucitra Hasbiana Dalimunthe Indah Cahya Sagala Iqbal Iqbal Iqbal Nur Hidayat Karo-Karo, Zonarico Mercedes Br. Aritonang, Maria Meutia Larasati Muhammad Febri Adiaksal Nur Hidayat, Iqbal Purba, Rizka Amalia Purba, Sasmalita Laurensia Rahmadhani, Sari Nuzullina Rana Fathinah Ananda Sarina Sarina Simamora, Lestarina Sirait, Devi Ayu Putri Sitanggang, Kristin Ayu Putri Sucitra Dewi T. Alvi Syahri Mahzura Tinambunan, Herdina Br Warsani Purnama Sari Winarti, Ayu