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Edisah Putra
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Program Pascasarjana Universitas Muhammadiyah Sumatera Utara Jl. Denai no 217 Medan 20226 Telp; 061-88811104 Email :jakk@umsu.ac.id
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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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ANALISIS PENGENDALIAN BAHAN BAKU PADA PRODUKSI PT KONIMEX SUKOHARJO Ryan Budi Prakoso; Pardi Pardi
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.v5i1.9984

Abstract

This study intends to confirm the policies and strategies for controlling raw materials applied at PT Konimex. The method in this research is qualitative, examining the condition of the object that is natural or in accordance with the actual conditions and the researcher is the main tool. The data was obtained by using the triangulation method of sources, derived from 3 different sources but with the same technique, namely in-depth interviews. Data analysis technique by combining data related to raw material control, explaining raw material control at PT Konimex, then evaluating according to existing theory in terms of control environment, control activities, risk assessment, information and communication, and monitoring. The results of the research, namely the control of raw materials at PT Konimex there are still weaknesses in the information and communication components and monitoring. Information regarding the procurement of raw materials needs to be updated in accordance with the latest production plan and monitoring related to the procurement of raw materials needs to be carried out regularly so that excess stock of raw materials does not occur and causes the production process to be hampered.
Pengaruh Sistem Samsat Drive Thru, Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor shinta Mustika Hutabarat; 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.v5i1.9800

Abstract

This study was designed to examine the effect of driving through the Samsat system, taxpayer knowledge, taxpayer awareness, and motor vehicle tax sanctions on motor vehicle taxpayer compliance with the PKB of the Medan City Tax and Correctional Authority. The type of data used in this study is raw data collected through a questionnaire to answer the researcher's questions. To test this hypothesis, the researcher used multiple linear regression model to find the relationship between the variables studied. The results showed that the drive-thru system, taxpayer knowledge, taxpayer awareness, and motor vehicle tax sanctions had no significant effect on motor vehicle tax compliance.
Analisis Efektivitas Dan Kontribusi Penerimaan PKB Dan BBNKB Terhadap Pendapatan Asli Daerah Provinsi Sumatera Utara Della Audia Saputri; Rahmd Daim Harahap
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.v5i1.9994

Abstract

Analysis of the Effectiveness and Contribution of PKB and BBNKB Revenues to the Regional Original Revenue of North Sumatra Province. This study aims to determine the Effectiveness and Contribution of Motor Vehicle Tax Revenue (PKB) and Motor Vehicle Transfer Fees (BBNKB) to Regional Original Income (PAD) at the Regional Tax and Levy Management Agency of North Sumatra. The research method uses a descriptive approach. Using data on the realization of PKB and BBNKB receipts in 2017-2021. The results showed that the level of effectiveness of PKB in Medan City in 2017-2021 with an average of 105.49% and the level of effectiveness of BBNKB with an average of 106.32%, the effectiveness of PKB and BBNKB is included in the very effective criteria. Then it generates original regional income for 2017-2021 PKB with an average of 42.73% included in the good criteria, while local original income for 2017-2021 BBNKB with an average of 26.01% is included in the sufficient criteria.
Analisis Pengelolaan dan Pengembangan Usaha Mikro Kecil dan Menengah Roni Lawaldy; 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.v5i1.9760

Abstract

The purpose of this study is to describe business management, analyze the internal and external environment, and plan business development at the Rengginang Nurhayati Chips Business. The data collection method used in this study was interviews. The data analysis method used is descriptive qualitative analysis. Based on the results of data analysis, the authors found that the internal environmental management of Rengginang Nurhayati's Chips Business has been running well in terms of human resources, financial aspects, and production and operational aspects. Meanwhile, the external environmental analysis shows that Rengginang Nurhayati Chips has a weak competitive position because it does not have product differentiation. The strategy used by the company is a market development strategy obtained from the results of the SWOT analysis and the grand strategy matrix.
Analisis Peran Dinas Koperasi Usaha Kecil Menengah Kota Medan Terhadap Perkembangan UMKM Di Kota Medan Nanda Aulia; 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.v5i1.9842

Abstract

The Cooperative Service is one of the government's extensions to be able to develop MSMEs and improve MSME business development which originally had the characteristics of an informal business to a formal business. The method used in this research is qualitative method. However, some of the main problems that are very often faced by MSME entrepreneurs are the lack of capital so that the lack of business development for MSME entrepreneurs requires the role of the Small and Medium Business Cooperative Service. Several alternative financing encourage MSMEs to be able to access financial institutions in particular so that it is hoped that business actors will no longer experience difficulties in carrying out their business activities. One of the financing sectors that can be the answer to problematic financing for MSMEs, one of which is the role of cooperatives that contribute to the continuity of MSME businesses so that cooperatives can support the MSME financing sector and are able to synergize so that they can support the national economy and support the economy of each region.Keyword :        The Role of the Cooperative Service, Small and Medium Enterprises, MSME Development, Medan City 
Analisis Penerapan Tax Planning Dalam Rangka Mencapai Efisiensi Pajak Pertambahan Nilai (PPN) Pada PT. Kusuma Sampurna Mulia Adelya Zahraeni
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.11951

Abstract

Tax is a burden that can result in smaller company profits. Companies with taxes as a burden, of course, need careful planning in order to achieve tax cost efficiency. As in PT. KSM has several things that are less efficient related to the payment of Value Added Tax (VAT) which is too large. In order to achieve tax efficiency on the payment of Value Added Tax (VAT) payable by PT. KSM needs to make tax planning efforts (tax planning). The purpose of this study is to analyze tax planning or tax planning that can be done in order to achieve efficiency in the payment of Value Added Tax (VAT) payable. The research method used in this research is descriptive qualitative analysis method. The results of this study indicate that with the company making all purchases to Taxable Entrepreneurs , the company can make the cost of Value Added Tax (VAT) more efficient, reaching Rp. 132,443,612. Before the tax planning was carried out, the tax burden was Rp. 258,940,738 and became Rp. 126,497,126 after the tax planning was carried out.
Fraud Triangle Mendeteksi Kecurangan Dalam Laporan Keuangan Dana Desa Kristanti Rahman; Rahayu Anggraeni; Dania Febriana
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.11937

Abstract

This study aims to test the Fraud Triangle to detect fraudulent financial reports of village funds with variables Morality (X1), Village Apparatus Competence (X2) and Compensation Suitability (X3) affecting Village Fund Fraud Prevention (Y) in Cilacap Regency. The sample in this study were 16 villages with 3 village officials per village, so that the total number was 48 people with Purposive sampling technique which was used as a research sample. Data analysis techniques with multiple linear regression using SPSS for Windows version 27.00.The results of this study indicate that Morality has no effect on Preventing Village Fund Fraud in Cilacap Regency. The competence of the Village Apparatus affects the Prevention of Village Fund Fraud in Cilacap Regency. Compensation Suitability affects the Prevention of Village Fund Fraud in Cilacap Regency.
Praktik Manajemen Laba melalui Profitabilitas dan Leverage pada Perusahaan Manufaktur di Bursa Efek Indonesia Edisah Putra Nainggolan; Ikhsan Abdullah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.12083

Abstract

This study aims to determine the practice of earnings management is influenced by the profitability and leverage of food and beverage manufacturing companies listed on the Indonesia Stock Exchange. The profitability ratio in this study is measured by return on assets (ROA) and leverage is measured by debt to equity ratio (DER), while earnings management is measured by discretionary accruals (DA). This research approach uses quantitative associative which aims to determine the causal effect
Analisis Kesesuaian Akuntansi Transaksi Gadai Emas Syariah Dengan PSAK dan Fatwa DSN MUI (Studi Kasus Kantor Pegadaian Unit Pelayanan Syariah Langsa Baro) Rizka Safitri; Juliana Nasution
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.9827

Abstract

Pegadaian is an one of the choises for people to borrow funds is pawning gold due to the easiness of procedures and fast processing. The basic of mortgage in sharia is Fatwa no.25/DSN MUI/III/2022 regarding Rahn and Fatwa no.26/DSN MUI/III/2002 regarding gold pawning, and PSAK 107 about Ijarah, PSAK 59 abou Qard and PAPSI 2013. This study aims to determine the accounting treatment of gold pawn products at the sharia pawnshop, case study at the Langsa Baro Sharia Service Unit. The method used in this research is a qualitative. The result of this research is accounting measurement for gold pawn in sharia pawnshop has followes PSAK no.59, PSAK 107 and PAPSI 2013. However, in presenting the financial statements on gold pawning in sharia pawnshop, its not the same as PSAK no.100 and PSAK no.101.
Determinan Fraudulent Financial Reporting di Indonesia dan Malaysia Muhammad Aufa; Nabila nabila
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.11731

Abstract

This study was conducted to prove the effectiveness of the fraud pentagon theory on fraudulent financial reporting as proxied by variables of financial stability, quality of external auditor, change in auditor, change in director, and the frequent number of CEO's pictures. The population used in this study were all manufacturing companies registered in Indonesia and Malaysia in 2019-2020 with the purposive sampling technique. There are 166 manufacturing companies in Indonesia and 184 companies in Malaysia that pass the research criteria. The results showed that the variables of financial stability, change in auditor, change in director, and the frequent number of CEO's pictures did not affect fraudulent financial reporting, but the quality of external auditor variable affected fraudulent financial reporting in manufacturing companies in Indonesia. While in Malaysia the variables of quality of external auditor, change in auditor, change in directors and the frequent number of CEO's pictures have no effect on fraudulent financial reporting, but financial stability variables affect fraudulent financial reporting in manufacturing companies in Malaysia.

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