Articles
<![CDATA[PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[DALIMUNTHE, MOHD. IDRIS]]>
<![CDATA[ JURNAL MUTIARA AKUNTANSI Vol. 3 No. 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018 ]]>
Publisher : <![CDATA[UNIVERSITAS SARI MUTIARA INDONESIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (302.742 KB)
<![CDATA[Tax is the largest source of revenue for the state, but on the other hand tax is a cost for the company because the tax burden will reduce income, therefore many companies do tax planning to minimize the tax burden and earn more income. Companies in the mining sector have an important role in the Indonesian capital market. Management's ability to determine the quality and quantity of production greatly influences the price and purchasing power of consumers so that it can help companies implement adequate strategies to overcome competition with other companies to achieve maximum profit. This study aims to determine the effect of tax planning on earnings management. The type of data used in this study is quantitative data. The data sources used in this study were obtained from the financial statements of mining and metal mining sub-sector companies listed on the Indonesia Stock Exchange from 2010 to 2015. The results showed a relationship between variables (X), namely tax planning on earnings management (Y) the metal and mineral mining subsector companies listed on the Indonesia Stock Exchange amounted to 1.3% and showed significant relationships between variables. Key Word: Tax Planning, Profit Management, Profit Distribution]]>
<![CDATA[PENGARUH E-FAKTUR DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KANTOR PALAYANAN PAJAK PRATAMA SUBULUSSALAM ]]>
<![CDATA[DALIMUNTHE, MOHD IDRIS]]>
<![CDATA[ JURNAL MUTIARA AKUNTANSI Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019 ]]>
Publisher : <![CDATA[UNIVERSITAS SARI MUTIARA INDONESIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (605.116 KB)
<![CDATA[The purpose of renewing the tax system with the addition of e-invoices is expected to increase tax compliance can also increase public confidence in tax administration and high employee tax productivity, the purpose of using information technology in taxation is to save time, easy, and accurate. The use of information technology in tax administration is expected to increase service for taxpayers, both in terms of quality and time so that it is more effective than the results of the study concluded the electronic Application variable tax invoice (E-invoice) has a positive and significant effect on corporate taxpayer compliance at the tax service pratama Subulussalam 2017. E-billing variable has a positive and significant effect on corporate taxpayer compliance at the preservice tax office of Subulussalam 2017. Application variable electronic tax invoices (e-invoices) and e-billing jointly have a significant effect towards Tax Compliance of entities registered in the pre-service office ofSubulussalam]]>
<![CDATA[PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[MOHD. IDRIS DALIMUNTHE]]>
<![CDATA[ JURNAL MUTIARA AKUNTANSI Vol 3 No 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018 ]]>
Publisher : <![CDATA[UNIVERSITAS SARI MUTIARA INDONESIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (302.742 KB)
<![CDATA[Tax is the largest source of revenue for the state, but on the other hand tax is a cost for the company because the tax burden will reduce income, therefore many companies do tax planning to minimize the tax burden and earn more income. Companies in the mining sector have an important role in the Indonesian capital market. Management's ability to determine the quality and quantity of production greatly influences the price and purchasing power of consumers so that it can help companies implement adequate strategies to overcome competition with other companies to achieve maximum profit. This study aims to determine the effect of tax planning on earnings management. The type of data used in this study is quantitative data. The data sources used in this study were obtained from the financial statements of mining and metal mining sub-sector companies listed on the Indonesia Stock Exchange from 2010 to 2015. The results showed a relationship between variables (X), namely tax planning on earnings management (Y) the metal and mineral mining subsector companies listed on the Indonesia Stock Exchange amounted to 1.3% and showed significant relationships between variables. Key Word: Tax Planning, Profit Management, Profit Distribution]]>
<![CDATA[PENGARUH E-FAKTUR DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KANTOR PALAYANAN PAJAK PRATAMA SUBULUSSALAM ]]>
<![CDATA[MOHD IDRIS DALIMUNTHE]]>
<![CDATA[ JURNAL MUTIARA AKUNTANSI Vol 4 No 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019 ]]>
Publisher : <![CDATA[UNIVERSITAS SARI MUTIARA INDONESIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (605.116 KB)
<![CDATA[The purpose of renewing the tax system with the addition of e-invoices is expected to increase tax compliance can also increase public confidence in tax administration and high employee tax productivity, the purpose of using information technology in taxation is to save time, easy, and accurate. The use of information technology in tax administration is expected to increase service for taxpayers, both in terms of quality and time so that it is more effective than the results of the study concluded the electronic Application variable tax invoice (E-invoice) has a positive and significant effect on corporate taxpayer compliance at the tax service pratama Subulussalam 2017. E-billing variable has a positive and significant effect on corporate taxpayer compliance at the preservice tax office of Subulussalam 2017. Application variable electronic tax invoices (e-invoices) and e-billing jointly have a significant effect towards Tax Compliance of entities registered in the pre-service office ofSubulussalam]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL DAN MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA PROGRAM STUDI AKUNTANSI DI UNIVERSITAS MEDAN AREA ]]>
<![CDATA[Mohd. Idris Dalimunthe]]>
<![CDATA[ JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS SARI MUTIARA INDONESIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to determine how much impact from emotional intelligence and interest in learning towards students' accounting understanding Medan Area University, batch 2015 - 2019. Population of this study totaled 631 students of accounting classes in the morning and evening who were the source of the data secondary comes from the academic staff of the Medan Area University. sample inside This study amounted to 88 students who had been deliberately selected based on the criteria set by the researcher, then processed using multiple linear regression and measured using a Likert scale for his own revolutionary. The results of this study indicate that Emotional Intelligence and Interest in Learning has a significant effect on Accounting Comprehension, both partial or simultaneous. This is evidenced by the partial significance figures for emotional intelligence itself 0.015 and for interest in learning 0,000 where both numbers are less than 0.05. simultaneously emotional intelligence and interest in learning has a significant effect on accounting understanding students are proven with a significance value of 0.000 which is also smaller from 0.05.]]>
<![CDATA[Pengaruh Penerapan Standar Akuntansi Pemerintah dan Kualitas Aparatur terhadap Laporan Keuangan pada kantor Camat Pamatang Silima Kuta Kab. Simalungun ]]>
<![CDATA[Mohd. Idris Dalimunthe]]>
<![CDATA[ JURNAL MUTIARA AKUNTANSI Vol 6 No 1 (2021): Jurnal Mutiara Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS SARI MUTIARA INDONESIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51544/jma.v6i1.1788
<![CDATA[This study aims to determine partially and simultaneously the effect of the adoption of government accounting standards (X1) and the quality of the local government apparatus (X2) on local government financial reports (Y). The type of research used is associative. The population in this study were all employees in the Pamatang Silima sub-district office, Simalungun Regency, as many as 70 people. The sample of this study is employees who meet the criteria of 32 employees. Types of data used in this study are primary data. The data source used in this study is primary data. The technique used by the author to collect the data needed in research is a questionnaire. This study uses multiple linear analysis techniques using SPSS Version 21. The results show that partially government accounting standards (X1) have a significant effect on local government financial reports, the quality of local government apparatus (X2) influences and not significantly on local government financial reports . And simultaneously government accounting standards and the quality of local government officials affect the financial statements of local governments.]]>
<![CDATA[Analisa Modal Kerja Terhadap Kinerja Keuangan PT. Kurniawan Transport ]]>
<![CDATA[Mohd Idris Dalimunthe]]>
<![CDATA[ KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 5 │ NO. 2 │ 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The ability of working capital to support financial performance is important. Efficient and effective allocation of funds can improve financial performance so as to increase working capital. The purpose of this study was to determine the analysis of working capital management on financial performance at PT. Kurniawan Transport. This research use desciptive qualitative approach,. The subject of this research is PT. Kurniawan Transport and the object of this research is the report on working capital and financial performance at PT. Kurniawan Transport for 3 years, namely 2018-2020. Based on the results of the study, it can be concluded that PT Kurniawan Transport can meet working capital in an effort to improve financial performance. However, in an effort to allocate funds for additional assets in an effort to develop business, it cannot improve financial performance. So that it suffers a loss in the second period which means reduced working capital in that period.]]>
<![CDATA[Pengaruh Persepsi Yang Baik Tentang Sistem Perpajakan, Motivasi Dan Sanksi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Pada KPP Pratama Medan Belawan ]]>
<![CDATA[Mohd Idris Dalimunthe]]>
<![CDATA[ KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (427.856 KB)
<![CDATA[Tax is a state income that is highly anticipated in recent years in financing state expenditure every year. The importance of taxes for development is not accompanied by compliance with paying taxes. The low compliance with paying taxes also occurred in the KPP Pratama Medan Belawan. Tax payment also occurred at the KPP Pratama Medan Belawan. This reserach aims to analyze the effect of good perception about the taxation system, motivation, sanctions on taxpayer compliance. Compliance research includes associative types. The sampling technique uses convenience sampling and accidental sampling with a total of 100 respondents. The test equipment used is the product when the correlation for validity and Cronbach's alpha for reliability testing. Assumptions used are normality, multicollinearity and heteroscedasticity. Data analysis uses multiple linear regression. The results show that a good perception of the taxation system affects taxpayer compliance, motivation influences taxpayer compliance, and sanctions also affect taxpayer compliance. Simultaneously a good perception of the taxation system, motivation and sanctions affect taxpayer compliance. The better the tax system that is built will increase taxpayer compliance. The motivation of taxpayers continues to be built by conducting socialization and workshops by inviting taxpayers to the Pratama Medan tax service office. The application of sanctions will give a tax effect to taxpayers in increasing individual taxpayer compliance]]>
<![CDATA[Literasi Keuangan Organisasi Nirlaba Pada Forum Silaturahmi Badan Kemakmuran Masjid ]]>
<![CDATA[Alistraja Dison Silalahi]]>;
<![CDATA[Sri Wardany]]>;
<![CDATA[Cita Ayni Putri Silalahi]]>;
<![CDATA[Mohd. Idris Dalimunthe]]>;
<![CDATA[Riska Ananda Putri]]>;
<![CDATA[Vivi Nadila]]>;
<![CDATA[Ummi Kalsum Nasution]]>
<![CDATA[ Pelita Masyarakat Vol. 4 No. 2 (2023): Pelita Masyarakat, Maret ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31289/pelitamasyarakat.v4i2.8746
<![CDATA[Increasing financial literacy is very important related to skills in making financial management accountability reports for non-profit organizations to realize transparency and accountability. Accounting information and financial reports generated will provide convenience in decision making by management, our team and students carry out community service at the Gathering Forum (Fossil) Mosque Prosperity Board (BKM) Medan Tembung District, located at Jalan Bayangkara No. 411 Indra Kasih Village, Medan Tembung, to be precise, is located at the Al Imam Indra Kasih Mosque in Medan. The implementation is carried out by socialization using the lecture method and Focus Group Discussion (FGD). In this method the community service team leader conveys and presents material related to the title of community service delivered while members distribute material and participant attendance is then carried out by discussion and question and answer methods. The implementation of community service provides benefits for mosques and the community, especially scientific provision in compiling financial reports.]]>
<![CDATA[THE EFFECT OF PERCEIVED EASE, TRUST, KNOWLEDGE AND PERCEIVED USEFULNESS ON THE INTENTION TO USE A TRADING APPLICATION ]]>
<![CDATA[Merry Tenia]]>;
<![CDATA[Lasma Ria Tampubolon]]>;
<![CDATA[Nindya Putri]]>;
<![CDATA[Mohd. Idris Dalimunthe]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The results show that the adjusted R Square value is 0.292 which means that 29.2% of intention to use a trading application, while the rest is influenced by other factors. Partially, the perception of convenience variable has a positive and significant effect, trust variable has a positive and significant effect, knowledge variable has a positive and significant effect, perception usefulness variable has a positive and significant effect. Simultaneous, the perception of ease, confidence, knowledge and perception usefulness have a positive and significant effect.]]>
