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Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 26232596     EISSN : 26232596     DOI : https://doi.org/10.30596/jakk.v3i1.5700
Core Subject : Economy,
Economics, Econometrics & Finance
JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, akuntansi manajemen, akuntansi syariah, akuntansi sektor publik, audit, sistem informasi akuntansi, dan akuntansi perpajakan.
Arjuna Subject : Umum - Umum
Articles 185 Documents
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Debt To Equity Ratio Dan Total Assets Turnover Sebagai Determinan Return On Equity Pada Perusahaan Property Dan Real Estate Muhammad Basri
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 1 (2020): November 2019 - Mei 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i1.8508

Abstract

This study aims to examine the partial or simultaneous effect of Debt to Equity Ratio (DER) and Total Assets Turnover (TATO) on Return On Equity (ROE) as the dependent variable on Property and Real Estate Companies on the Indonesia Stock Exchange. Associative research approach. Sources of data used in this study is secondary data in the form of company financial statements for the last 5 years. The data analysis technique in this study used multiple linear regression analysis techniques. The results of this study indicate that the Debt to Equity Ratio (DER) partially has an effect on Return On Equity (ROE) while Total Assets Turnover (TATO) partially has a significant effect on Return On Equity (ROE), and simultaneously, Debt to Equity Ratio (DER), and Total Assets Turnover (TATO) have a significant effect on Return On Equity (ROE) in Property and Real Estate Companies listed on the Indonesia Stock Exchange.
Pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Kimia yang Terdaftar Di Bursa Efek Indonesia Muhammad Basri
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 2 (2020): Juni 2020 - Oktober 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i2.8626

Abstract

This study aims to analyze and determine the effect of Corporate Social Responsibility and Good Corporate Governance on the value of the Chemical Sub-sector companies listed on the Indonesia Stock Exchange (IDX). Good Corporate Governance in this study is measured by looking at the independence of the board of commissioners and institutional ownership. This research uses the associative approach method. The population used in this study were 10 Sub-Sector Chemical companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. While the sample taken as many as 6 companies using purposive sampling To obtain the data needed in this study, the data analysis technique in this study used multiple linear regression, which previously tested the classical assumption. The results of this study partially show that corporate social responsibility has a significant effect on firm value. Independent board of commissioners has an effect on firm value. institutional ownership has an effect on firm value. Simultaneously, corporate social responsibility, independent board of commissioners and institutional ownership have a joint effect on company value
Determinan Faktor Likuiditas pada Perusahaan Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia Khairul Anwar Pulungan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8741

Abstract

This study aims to determine the factors that affect liquidity in the automotive sub-sector companies listed on the Indonesia Stock Exchange. The liquidity in this study is measured by using the Current ratio. The research approach uses associative, with a population of 13 companies and taking a sample of 7 companies in the automotive sub-sector. The data analysis technique used is multiple linear regression. Based on the research, it can be concluded that the operating activity cash flow partially has a significant effect on the Current Ratio. Net Profit Margin partially has a significant effect on the Current Ratio. Operating Activities Cash Flow and Net Profit Margin simultaneously have a significant effect on the Current Ratio
ANALISIS PERTUMBUHAN PENERIMAAN PAJAK REKLAME PADA BADAN PENDAPATAN DAERAH KOTA MEDAN Parlindungan Parlindungan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 2, No 2 (2019): Juni 2019-September 2019
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v2i2.10131

Abstract

This study aims to analyze the growth rate of advertisement tax revenue from 2014-to 2018 in the city of Medan. This research approach is descriptive. Data collection techniques are documentation and interviews. The data analysis technique used is descriptive. The results of this study indicate that the average growth rate of advertisement tax revenue for 2014-2017 reaches 15.11% with the criteria of Quite Successful. Advertising tax revenue in Medan City which has not reached the target that has been set is caused by the lack of awareness of taxpayers in fulfilling tax obligations and weak tax sanctions because the City of Medan has not enforced legal sanctions against negligent taxpayers
Analisis Sitem Informasi Akuntansi Penggajian Untuk Meningkatkan Efektifitas Pengendalian Internal Pada Lldikti Wilayah I Sumut Dinda Anggi Nurhayati; Juliana Nasutiona
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i1.9865

Abstract

The study aims to analyze the payroll accounting information system that has been implemented by LLDIKTI WIL I SUMUT and also to analyze the payroll accounting information system on the eggectiveness of internal control. The type of research conducted is descriptive research, which focuses on payroll accounting information system at LLDIKTI WIL I SUMUT and internal control systems at LLDIKTI WIL I SUMUT. The method used in this research is documentation. The results of the study found evidence that the Accounting Departmen was syill responsible for paying employee salaries. A healthy practice that is applied to support the effectiveness of internal control is that the basic salary of employees is paid by transferring the basic salary to each employee’s eccount by the director and the salary slip is made in duplicate.
Analisis Penerimaan Pajak Bumi Dan Bangunan Dalam Meningkatkan Pendapatan Daerah Kabupaten Labuhanbatu Selatan Sri Rahayu; Juliana Nasution
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i1.9789

Abstract

Pajak merupakan alat bagi pemerintah dalam mencapai tujuan untuk mendapatkan penerimaan baik yang bersifat langsung maupun tidak langsung dari masyarakat guna membiayai pengeluaran rutin serta pembangunan nasional dan ekonomi masyarakat. Sistem perpajakan selalu mengalami perubahan dari masa kemasa sesuai perkembangan masyarakat dan Negara, baik dalam bidang kenegaraaan maupun dalam bidang sosial dan ekonomi. Salah satu pajak yang mempengaruhi pendapatan daerah adalah Pajak Bumi dan Bangunan (PBB). Pajak bumi bangunan adalah pajak atas bumi atau bangunan yang dimiliki, dikuasai, dan atau dimanfaatkan oleh orang pribadi atau badan, kecuali kawasan yang digunakan untuk kegiatan usaha perkebunan, perhutanan, dan pertambangan. Sesuai dengan peraturan undang undang No. 28 tahun 2009 jenis pajak baru yang dipungut oleh daerah adalah pajak bumi bangunan. Berkaitan dengan penerimaan pajak bumi dan bangunan, sebagaimana yang terjadi di lapangan, masih banyak terlihat kekurangan-kekurangan yang ada didalamnya terutama masih rendahnya partisipasi masyarakat dalam pembayaran pajak bumi dan bangunan yang menjadi kewajibannya.Kata Kunci: Pajak, Pajak Bumi, Pajak Bumi dan Bangunan 
ANALISIS PENERAPAN AKUNTANSI BERDASARKAN PSAK 105 PADA PEMBIAYAAN MUDHARABAH DI BMT SUMBER BAROKAH PULAU RAKYAT Syahri Fadhilla; Juliana Nasution
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i1.9834

Abstract

Mudharabah is a form of cooperation between the owner of the fund (shahibul mal) and the manager of the fund (mudharib) in which the business profits are divided according to the mutual agreement made at the beginning of the agreement. The formulation of the problem in this study is how the mudharabah financing mechanism in BMT Sumber Barokah Pulau Rakyat. The purpose of this study was to determine whether the application of accounting treatment regarding the recognition, measurement, presentation and disclosure of mudharabah financing at BMT Sumber Barokah Pulau Rakyat was in accordance with PSAK 105. The research method used was a qualitative method using descriptive analysis. Data collection techniques used by the author are interviews and documentation. The results of the study stated that the accounting treatment of mudharabah financing at BMT Sumber Barokah Pulau Rakyat was carried out properly and in accordance with PSAK 105 starting from the recognition, measurement, presentation, and disclosure of financing.
Analisis Realisasi Penerimaan Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor Pada Badan Pengelolaan Pajak Dan Retribusi Daerah (BPPRD) Provinsi Sumatera Utara Fadilla Miranty; Juliana Nasution
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i1.9813

Abstract

Regional taxes and obligations can be regarded as a source of income that plays an important role in the finance and administration of provincial governments and regional development. However, in reality, the realization of regional original revenue (PAD) is still experiencing many obstacles, as well as the effectiveness of the realization of motor vehicle tax (PKB) and motor vehicle title transfer fees (BBN–KB), which is caused by several factors. So, in this paper, researchers conducted a survey to analyze how the application of receipts for Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fees (BBN–KB). The writing of this research article uses one of the research methods, namely the qualitative method using a descriptive approach, while the data taken to write this article is interviews and observation reports on receipts of Motor Vehicle Taxes (PKN) and Motor Vehicle Transfer Fees (BBN-KB). using informational financial data through scientific articles related to this article. Based on the results of the study, it can be said that the performance of regional basic income (PAD) has increased and decreased between 2018 and 2021. And judging from the level of efficiency, receipts of Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fees (BBN-KB) are very efficient and have a positive trend, meaning that the budget execution situation is considered to be growing positively.Keywords : BBN – KB; PKB; Regional Original Revenue; Revenue Realization
KAJIAN PROSEDUR AKUNTANSI KAS CV. TAUSAN Ernawati Prehatin Lestari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i1.9924

Abstract

The purpose of this study was to examine the procedures for cash receipts and disbursements on CV. Tausan. This study uses qualitative data presentation techniques with descriptive analysis. In collecting the necessary data, the researcher used a triangulation technique, namely by conducting observations, interviews and documentation. The result is that the procedure for recording cash receipts and disbursements is not journalizing and posting the general ledger, which should be journalizing and posting the cash ledger.
Penerapan Akuntansi Pertanggungjawaban Dalam Menilai Kinerja Bidang Perdagangan Dalam Negeri Pada Kegiatan Penerbitan Surat Izin Usaha Perdagangan (SIUP) Minuman Beralkohol (Studi Kasus Dinas Perindustrian dan Perdagangan Sumatera Utara) Rahmah Sudana Siregar; Juliana Nasution
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i1.9766

Abstract

ABSTRACTIn every activity carried out by an organization, be it a company or agency, there needs to be accountability in terms of reporting. This accountability aims to see whether the activities carried out have achieved the goals or targets achieved. So that the implementation of this responsibility can also be seen from how much budget is poured for an activity and how the budget is realized. The comparison between the budget and its realization needs to be known in order to assess performance. So in this case, the purpose of this study is to find out how the implementation of budget accountability in the Issuance of Registration Business Permits (SIUP) in the Corporate Registration Business Institutional Section in the Domestic Trade Sector. This study uses qualitative research methods with interview and observation techniques. By looking at the accountability reports of related activities. From the results of this study, the implementation of budget accountability in related activities has been carried out properly by using a benchmark, namely the budget and its realization to assess the performance achieved. The achievement of physical performance reached 100% and the achievement between the budget and its realization reached 86%.Keywords: Accountability Accounting, Realization, Performance

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