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Dharmawaty S. Makur
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Jl.Prof. Mansoer Pateda, Ds. Pentadio Timur Kec. Telaga Biru, Kabupaten Gorontalo
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JSAP : Journal Syariah and Accounting Public
Published by Universitas Muhammadiyah Gorontalo
ISSN : -     EISSN : 26223538     DOI : doi.org/10.31314/JSAP
Core Subject : Economy,
Economics, Econometrics & Finance
JSAP : Journal Syariah and Accounting Public dengan Nomor ISSN 2622-3538 (online) merupakan Jurnal Program Studi Akuntansi universitas muhammadiyah gorontalo. JSAP: Jurnal Syariah dan akuntansi public ini berkaitan dengan aspek: Akuntansi Keuangan, Akuntansi dan Manajemen Keuangan Syariah, Perbankan, Akuntansi Sektor Publik, Etika dan Profesionalisme, Auditing, Pasar Modal dan Investasi, Keuangan Perusahaan, Pendidikan Akuntansi, Perpajakan, Profesi Akuntansi, Sistem Informasi Akuntansi. JSAP: Journal Syariah and Accounting Public Terbit pada Bulan Juli dan Desember setiap tahunnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 94 Documents
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ANALISIS REALISASI ANGGARAN BELANJA PEGAWAI DI DINAS PERTANIAN KABUPATEN GORONTALO Yusuf, Fitria Melynsyah; Ali, Yuwin; Saputro Djahuno, Nur Iman
JSAP : Journal Syariah and Accounting Public Vol 7, No 2 (2024): Desember 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.2.103-113.2024

Abstract

This research aims to analyze the realization of employee expenditure budgets based on the Regulation of the Minister of Finance of the Republic of Indonesia Number 102/PMK.02/2018 concerning the classification of employee expenditure budgets at the Gorontalo Regency Agriculture Service. This research uses descriptive qualitative methods with observation techniques, documentary interviews and triangulation. The results of this research conclude that the realization of the Employee Expenditure Budget is based on Minister of Finance regulations. So, with the management of allowances, protection and increasing regional income which causes silpa, the remaining budget is then allocated in the following year
Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pada RSUD dr. MM. Dunda Limboto Kabupaten Gorontalo Abdullah, Winarsih; Abdullah, Julie; Saprudin, Saprudin; Ibrahim, Ismail
JSAP : Journal Syariah and Accounting Public Vol 7, No 2 (2024): Desember 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.2.79-92.2024

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh standar akuntansi pemerintahan, sumber daya manusia, sistem pengendalian internal, dan teknologi informasi terhadap kualitas informasi laporan keuangan pada BLUD RSUD dr. M.M. Dunda Limboto Kabupaten Gorontalo. Sampel dalam penelitian ini adalah sebanyak 51 orang yang terdiri dari Direksi, Kepala Bagian, Kepala Sub Bagian dan Staf Pengelola Keuangan. Analisis data yang digunakan pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Standar Akuntansi Pemerintahan (SAP) dan Teknologi Informasi (TI) berpengaruh positif dan signifikan terhadap Kualitas Informasi Laporan Keuangan. Sementara untuk Sumber Daya Manusia (SDM) dan Sistem Pengendalian Internal (SPI) tidak memiliki pengaruh secara signifikan terhadap Kualitas Informasi Laporan Keuangan pada RSUD dr. M.M. Dunda Limboto Kabupaten Gorontalo.
PRAKTIK AKUNTANSI MANAJEMEN UNTUK MENINGKATKAN PRODUKTIVITAS USAHA TANI JAGUNG DI DESA BULOILA KECAMATAN SUMALATA KABUPATEN GORONTALO UTARA Kamasi, Sri Putriyanti
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.124-134.2023

Abstract

Implementation of accounting for small and medium entities, helping business actors implement management in business. Recording from business transactions to producing balance sheets and profit and loss reports helps business actors to maintain the continuity of their business. This research aims to find out how management accounting practices can be applied effectively in corn farming businesses to increase productivity in Buloila Village, Sumalata District, North Gorontalo Regency. This research uses qualitative methods using data collection techniques through interviews and documentation. The informant did not know the correct recording of reproduction costs so he did not record them in determining production costs and felt that recording was not that important so after analysis it was found that there was a difference in total production costs which lay in factory overhead costs
ANALISIS PENERAPAN PAJAK PENGHASILAN (PPh) PASAL 21 ATAS GAJI KARYAWAN PADA PT. KAWASAN INDUSTRI MEDAN (PERSERO) Turnip, Wilda Rumondang; Siregar, Ratih Anggraini
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.184-194.2023

Abstract

Riset ini bermaksud buat menganalisa faktor- faktor yang mempengaruhi pajak penghasilan. Riset ini bermaksud guna mengenali aplikasi Pajak Penghasilan (PPh) Pasal 21 pada PT. Kawasan Industri Medan. Tipe riset yang dipakai merupakan riset kualitatif. Hasil penelitian yang dilakukan untuk menunjukkan bahwa penerapan Pajak Penghasilan (PPh) Pasal 21 pada PT.Kawasan Industri Medan belum cukup memadai jika dilihat dari perhitungan PTKP karyawan belum tepat dan benar. Namun, PT. Kawasan Industri Medan berupaya untuk memperbaiki penerapan pajak penghasilan (PPh) pasal 21 karyawan dengan cara melakukan perhitungan pajak penghasilan (PPh) karyawan sesuai Undang – undang perpajakan yang berlaku saat ini dan melakukan setiap bulan bukti potong pajak penghasilan (PPh) pasal 21 karyawan serta melakukan pengecekan update tanggungan karyawan agar tidak terulang kembali kesalahan yang telah terjadi pada saat melakukan pajak penghasilan (PPh) pasal 21 karyawan. Saran yang saya berikan dalam penelitian ini Industri wajib mengenali data– data perihal Undang– undang ataupun peraturan perpajakan yang terkini, alhasil tidak terjalin kekeliruan dalam kalkulasi serta penyembelihan pajak penghasilan karyawan.
ANALISIS HUBUNGAN BELANJA MODAL DAN BELANJA PEMELIHARAAN PADA ANGGARAN PUSKESMAS TOLANGOHULA Radjak, Lukfiah Irwan
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.84-94.2023

Abstract

This research aims to find out whether capital expenditure and maintenance expenditure have a significant relationship to the budget of the Tolangohula Community Health Center. The research design used is a causal design. The statistical tests used to test the hypothesis that the author proposes are the Pearson Product Moment correlation, correlation significance test, and coefficient of determination. Showed that capital expenditure had a positive and significant relationship with maintenance expenditure in the Tolangohula Health Center budget. The correlation result is 0.554, which means that there is a 55.40% relationship between capital expenditure and maintenance expenditure in the Tolangohula Health Center budget. The result of the coefficient of determination (r2) is 0.307. This value means 30.70% of capital expenditure is an estimate of maintenance expenditure in the Tolangohula Community Health Center budget. The positive coefficient results indicate that the greater the capital expenditure allocated for various facilities and infrastructure at the Tolangohula Health Center, the greater the maintenance expenditure allocated for various health facility maintenance activities.
ANALISIS PENERIMAAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH PADA BAPEDA (BADAN PENDAPATAN DAERAH) KABUPATEN GORONTALO Lantowa, Felmi; Iyonu, Mentari Ariesta
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.135-151.2023

Abstract

One source of local revenue (PAD) is restaurant tax. This is in accordance with law number 28 of 2009 article 11 which states that the restaurant tax rate is set at a maximum of 10%. In general, the function of local taxes is used for the public interest and mostly for the prosperity of society. The aim of this research is to analyze restaurant tax revenues against local revenue at the Gorontalo district regional revenue agency. The research results show that there was a spike or realized restaurant tax revenue in 2017-2019, but in 2020-2022 there was a decline in regional tax revenue. This is partly caused by inaccuracies in taxpayer reporting.
Pengaruh Firm Size, Debt To Equity Ratio Dan Return On Equity Terhadap Pajak Penghasilan Badan Terutang Sub Sektor Perkebunan Yang Terdaftar Di BEI 2017 - 2021 Simangunsong, Melati Marguna; Masyitah, Emi
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.195-205.2023

Abstract

The analysis of the variables influencing the amount of corporate income tax due is the goal of this study. Firm Size, Debt to Equity Ratio, and Return on Equity Ratio are the independent variables examined in this study. The corporate income tax that must be paid is the dependent variable. The 24 plantation enterprises listed on the BEI for the years 2017–2021 served as the research population. Seven businesses were chosen as the research samples using the purposive sampling technique. Multiple linear regression analysis was used as the data analysis method in this study, with the SPSS version 26 program. The study's findings indicate that while return on equity ratio and debt to equity ratio have no discernible effects on corporate income tax payable, firm size has a considerable impact on payable corporate income. According to simultaneous test results, the amount of corporate income tax due is influenced by firm size, return on equity, and debt to equity ratio. The study's conclusion is that the corporate income tax payable is significantly impacted by the firm size, debt to equity ratio, return on equity ratio, and both partially and
Pengaruh Efektivitas Penerimaan Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah di Badan Pendapatan Daerah Kabupaten Gorontalo Yusuf, Fitria Melynsyah
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.95-105.2023

Abstract

Land and building tax has a wider impact because the proceeds from Land and Building Tax are returned to increase regional development income. The aim of this research is to determine the effectiveness of land and building tax revenue on local revenue in the Gorontalo Regency Regional Revenue Agency. This research method is quantitative descriptive research. The quantitative analysis used is simple linear regression analysis. The results of the research show that in the regression it is known that the land and building tax revenue variable has a t value of -.135 and a sig of 0.901. So it means that the tcount is smaller than the T table (-.135 > 3.182), and the significant value is greater than 0.05 (0.901 < 0.05), then HO is rejected and H1 is accepted. So it is concluded that land and building tax revenues do not have a significant influence on local income in Gorontalo Regency in 2018-2022.
Pengaruh Beban Pajak Tangguhan, Ukuran Perusahaan, Leverage,Umur Perusahaan Dan Dewan Komisaris Independent Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Sub Sektor Logam Dan Mineral Yang Terdaftar Di BEI Tahun 2017-2021 Hutasoit, Ernita; Lubis, Citra Windy
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.152-162.2023

Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisis pengaruh pengaruh beban pajak tangguhan, ukuran perusahaan, leverage, umur perusahaan dandewan komisaris independent terhadap agresivitas pajak pada perusahaan manufaktur sub sektor logam dan mineral yang terdaftar di BEI tahun 2017-2021. Teknikanalisis yang digunakan dalam penelitian ini adalah analisis data kuantitatif, yakni menguji dan menganalisis data dengan perhitungan angka-angka dan kemudian menarik kesimpulan dari pengujian tersebut dengan alat uji statistic deskriptif, uji asumsi klasik, uji hipotesis, uji regresi linear berganda dan uji koefisien determinasi, namun menggunakan software statistik SPSS. Dari hasil penelitian Beban Pajak Tangguhan tidak berpengaruh signifikan terhadap Agresivitas Pajak, Ukuran Perusahaan tidak berpengaruh signifikan terhadap Agresivitas Pajak, Leverage tidak berpengaruh signifikan terhadap Agresivitas Pajak, Umur Perusahaan tidak berpengaruh signifikan terhadap Agresivitas Pajak, dan Dewan Komisaris Independent berpengaruh secara  simultan (Bersama-sama ) dan signifikan terhadap Agresivitas Pajak.
Pengaruh Efektivitas Penerimaan Pajak, Sistem Pelaporan Pajak, Kepatuhan Wajib Pajak Dan Pelayanan Fiskus Terhadap Penerimaan PPH Pasal 21 Orang Pribadi Pada KPP Medan Belawan Hutapea, Artha Theresia; Wardhani, Irine Ika
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.206-215.2023

Abstract

Penelitian ini dilakukan di KPP Pratama Medan Belawan yang dimana jumlah responden yang digunakan di dalam penelitian ini berjumlah sebanyak 100 sampel. Jenis penelitian yang digunakan dalam penelitian ini menggunakan jenis penelitian kuantitatif. Teknik pengujian yang digunakan di dalam penelitian ini yakni memakai uji statistik deskriptif, uji asumsi klasik, uji regresi dan uji hipotesis. Berdasarkan hasil uji parsial dapat disimpulkan bahwa variabel efektivitas penerimaan pajak bahwa variabel efektivitas penerimaan pajak berpengaruh terhadap penerimaan pph pasal 21 orang pribadi, kemudian pada variabel sistem pelaporan pajak tidak berpengaruh terhadap penerimaan pph pasal 21 orang pribadi, lalu pada variabel dapat disimpulkan bahwa variabel kepatuhan wajib pajak berpengaruh terhadap penerimaan pph pasal 21 orang pribadi, pada variabel pelayanan fiskus berpengaruh terhadap penerimaan  pph 21 orang pribadi. Hasil dari uji simultan menyatakan bahwa variabel efektivitas penerimaan pajak, sistem pelaporan pajak, kepatuhan wajib pajak dan pelayanan fiskus berpengaruh dari signifikanya terhadap penerimaan pph pasal 21  Orang Pribadi Pada  KPP Pratama Medan Belawan.

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