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Journal of Vision and Ideas (VISA)

visa
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Published by Institut Agama Islam Nasional Laa Roiba Bogor

ISSN : 28092643 EISSN : 28092058 DOI : 10.47467/visa

Core Subject : Religion, Economy, Humanities, Science, Education, Agriculture, Social,

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

VISA: Journal of Visions and Ideas is a scientific journal for the academic community of universities and research institutions with a scope covering research results, studies, thoughts, and ideas related to visions and solutions to various problems in the economic, social, educational, communication, science and environmental fields. VISA: Journal of Visions and Ideas is a peer-reviewed national journal published by Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in cooperation with Masyarakat Ekonomi Syariah (MES), Ikatan Ahli Ekonomi Islam (IAEI), and Intelectual Association for Islamic Studies (IAFORIS).

Arjuna Subject : Umum - Umum

Articles 140 Documents

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Pengaruh Pertumbuhan Penjualan, Leverage Operasi, dan Profitabilitas terhadap Struktur Keuangan pada Balitbang Provinsi Sumatera Utara Humairoh Qolbiah Siregar; Juliana Nasution
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

The objective of the research was to find out the empirical evidence about the influence of profitability, selling growth, firm size, and structure aktiva on Capital structure in real estate and property companies listed in BEI (Indonesia Stock Exchange). The research used associative research method with quantitative Data. The methods of data collection conducted be literature study. The population Balitbang Provinsi Sumatera Utara companies in the periode of 2011-2015, and 30 of Them were used as the samples with the criteria determined by the research. The Result of the research showed that, simultaneously, the variables of profitability, Selling growth, firm size, and structure aktive had positive and significant Influence on companies capital structure. Partially, the variables of profitability Had negative and insignificant influence on capital structure, selling growth had Negative and insignificant influence on capital structure, firm size had positive and Significant influence on capital structure, and structure aktive had negative but Significant influence on real estate and property companies listed in BEI. Keyword: profitability, selling growth, firm size, structure aktive, capital Structure.

Analisis Pelayanan Retribusi Daerah Izin Mendirikan Bangunan (IMB) Dalam Tercapainya Kualitas Pelayanan Publik yang Optimal di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Medan Aninda Zahra; Arnida Arnida; Wahyuni Lubis
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

The purpose of this study is to know and analyze the implementation of services and the IMB levy budget, especially in the service of building permits in the investment office and one-stop integrated service in Medan City. The type of survey conducted is qualitative with a descriptive approach. Data collection techniques used direct interviews, observations and documents in the form of documents, archives, and literature related to the quality of IMB services and public services at BPPT Medan City. The data analysis carried out is a qualitative analysis with a descriptive approach. The result is that the Medan City BPPT in the implementation of IMB services is going well, although there are still some obstacles faced in optimizing the quality of public services in order to achieve the quality of public services. It shows that. Human resources and infrastructure. Conclusion Based on the survey, IMB services at BPPT Medan Cit y have been implemented well, but there are some aspects that are not optimal. To improve the quality of public services in a more optimal direction, we need to be efficient, economical and minimize the obstacles we face . Keywords: Building Permit , IMB Retribution Budget, Public Servic

Analisis Penyusunan Anggaran Berbasis Kinerja dan Realisasi Anggaran pada Badan Pengelolaan Keuangan dan Asset Daerah Pemerintahan Kota Medan Jukhairia Ritonga; Nurlaila Nurlaila
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

The purpose of this study is the realization of the budget based on the performance and analysis of the budget report at the Regional Financial and Asset Management Agency of the Medan City Government during the 2020-2021 fiscal year. The application of the method in this research is descriptive qualitative, by collecting data through interviews and observations. Based on the research conducted, it was found that there was an influence of the budget with the realized budget, and this became quite appropriate for the Medan City Government BPKAD, so that it became a natural thing if there were funds that had not been delivered to be realized due to the pandemic period that was hitting Indonesia. Keywords: Budgeting, Budget Realization

Pengelompokan Jumlah Produksi Pipa dengan Menggunakan Metode Clustering Berdasarkan Ukuran: Nila Damayanti; Akim M.H. Pardede; Marto Sihombing
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Production is the most basic and important thing in the company. The company will determine how many products to produce, the required capacity, and the raw materials needed to meet demand. PT. Multiplas Prima Jaya is a company engaged in the manufacturing of PVC pipes. So far, the company does not have a well-planned production plan, production is carried out according to the instructions of the owner of the company. In addition, the production schedule can be changed according to the wishes of the owner. As a result, there is a deviation between the number of pipe production and pipe sales that occurs. In addition, the company already knows the series of production planning to the process of executing the plan Keywords: Data Mining,Clustering,PT Multiplas Prima Jaya.

Retribusi Izin Mendirikan Bangunan dan Permasalahannya Studi pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Medan Ira Rahmayanti; Amida Wahyuni Lubis
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

This study aims to determine the process of obtaining a Building Permit (IMB) and the administration of a Regional Levies Determination Letter (SKRD) which is often not paid by the applicant, resulting in a levy receivable at the Medan City Investment and One Stop Service Office. This study uses an exploratory qualitative analysis method. Qualitative data was obtained by means of interviews, observations and documentation studies and the validity and reliability of the data were determined by data triangulation, then the data obtained would be analyzed thematically and interpreted to draw conclusions. The results showed that the processing of the IMB issuance experienced a delay in the processing of files by the IMB technical team so that it had implications for the delay in the issuance of the IMB document. Another consequence that occurs is the loss of potential regional income from IMB retribution due to delays. Receivables due to levies occur because the applicant does not pay the IMB SKRD at the bank according to the stipulated time. Keywords: Building Permits, processing of regional levy determination letters, accounts receivable

Analisis Sistem Akuntansi Pengeluaran Kas Atas Biaya Perjalanan Dinas dI PDAM Tirtanadi Kantor Pusat Provinsi Sumatera Utara Ayu Apriani; Saparuddin Siregar
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

An organization or association should have exercises where certain representatives or individuals have needs that should be completed external their residence, this action is additionally called official travel. PDAM Tirtanadi is a provincial possessed undertaking that has the principle errand of overseeing and giving drinking water benefits that meet specific necessities. HR are one of the supporting variables as well as deciding the progress of an organization. The point is to see if the SPPD cash payment strategy at the PDAM Tirtanadi head office is as per Mulyadi's hypothesis. Information were gathered utilizing subjective exploration strategies, in particular noticing work rehearses at the examination area utilizing meetings, perception and documentation studies to get unbiased, legitimate and solid essential information to be broke down and closed. Then the information is handled utilizing illustrative investigation information handling procedures. The outcomes showed that the SPPD Money Consumption bookkeeping framework at the PDAM Tirtanadi Administrative center, North Sumatra Territory was not completely as per the hypothesis as per Mulyadi (2016) because of a few unique sorts of archives and organizations that didn't have a flowchart in the SPPD cash payment system.Keywords: Accounting systems, business trips, cash disbursements, procedures

Efektivitas Penagihan Pajak Aktif dengan Surat Teguran, Surat Paksa, dan Surat Pelaksanaan Melakukan Penyitaan terhadap Penerimaan Pajak Penghasilan pada KPP Pratama Rantau Prapat Rizah Ummammy; Arnida Wahyuni Lubis
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

The main and largest source of income in Indonesia today is from taxes. Taxes are used to finance government expenditures needed to increase national development and improve the welfare of citizens. In order to achieve the effectiveness and efficiency of tax collection, DGT continues to improve law enforcement through passive and active tax collection activities. This study aims to determine the effectiveness of active tax collection with a letter of reprimand, a letter of compulsion, and a letter of execution to confiscate income tax receipts at KPP Pratama Rantau Prapat. The analytical method used in this study is descriptive analysis to provide an overview of whether tax collection with a letter of reprimand, a letter of compulsion, and a letter of execution for confiscation has been effective or not. The research data obtained were analyzed using descriptive statistics in the form of descriptive ratios. The test results show that tax collection with letters of reprimand and letters of compulsion in 2020 and 2021 is classified as ineffective. Therefore, the Head of KPP Pratama Rantau Prapat must make various efforts both internally and externally to improve the efficiency of tax collection in his working area. Keywords: Effectiveness, Tax Collection, Warrant, Forced Letter, Warrant Doing Foreclosure

Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP Pratama Rantau Prapat Mutiara Zain Dalimunthe; Arnida Wahyuni Lubis
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

The purpose of the study was to determine the effect of the number of registered taxpayers and the number of reported annual tax returns on income tax revenues. This study uses qualitative methods, using interview and observation data collection techniques. The population in this study is the number of registered taxpayers and the number of reported tax returns for 2019-2021. The results showed that the number of taxpayers and the number of annual tax returns had a significant simultaneous effect on the income tax revenue of KPP Pratama Rantau Prapat. Keywords : Income Tax, Taxpayer, Annual Tax Return

Faktor – Faktor yang Mempengaruhi Minat Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (PBB) di Desa Banyumas Kecamatan Stabat Kabupaten Langkat Sandra Hidayani; Arnida Wahyuni Lubis
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

This research activity was carried out with the aim of knowing the factors that could influence people's interest in paying land and building taxes in Banyumas Village and what efforts were taken by the Banyumas Village government in increasing taxpayer compliance in paying land and building taxes. The research conducted by the researcher is a qualitative research type. The data used by researchers are qualitative data types. The results of the study can be concluded that the factors that influence people's interest in paying Land and Building Tax (PBB) in Banyumas Village are the community knowledge factor about the importance of paying taxes, the community understanding factor about Tax Regulations, the public awareness factor in paying Land and Building Tax (PBB), and tax services provided to the public. Keywords : Influence, Land and building tax,Interest

Analisis Pengelolaan Aset Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Provinsi Sumatera Utara Lismaini Agustin; Azhari Akmal Tarigan
VISA: Journal of Vision and Ideas Vol 2 No 2 (2022): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Assets are all assets/wealth owned by a person or business, both tangible and intangible, whose value or value will provide future benefits for every person or business. The management of regional assets must be managed properly so that these assets can become a source of funds for local governments to develop their capacity. This study aims to determine the description of Asset Management of the Regional Property Financing Agency (BPKAD) of North Sumatra Province. As a regional finance officer (treasury), BPKAD is a technical service that carries out its mission to obtain regional revenues and direct funds for regional needs through regional finance. This research is a qualitative descriptive research. Gain an in-depth understanding of various aspects related to the object of research. The method used for data collection is through observation, interviews, literature studies, documents, and internet searches. Finally, this research can be concluded that the management of fixed/regional goods carried out by the real estate sector in the North Sumatra Province BPKAD has been carried out properly and has been in accordance with Permendagri No.19 of 2016 concerning guidelines for managing regional property, but all have not been realized. Keywords: Asset Management, BPKAD, North Sumatra

Page 7 of 14 | Total Record : 140

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Dedi Junaedi

Contact Email
dedijunaedi@laaroiba.ac.id

Phone
+628118114379

Journal Mail Official
visa@laaroiba.ac.id

Editorial Address
LPPM IAI Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: visa@laaroiba.ac.id WEB http://journal.laaroiba.ac.id/index.php/visa

Location
Kab. bogor,

Jawa barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dedi Junaedi

Contact Email dedijunaedi@laaroiba.ac.id

Phone +628118114379

Journal Mail Official visa@laaroiba.ac.id

Editorial Address LPPM IAI Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: visa@laaroiba.ac.id WEB http://journal.laaroiba.ac.id/index.php/visa

Location Kab. bogor, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dedi Junaedi

Contact Email
dedijunaedi@laaroiba.ac.id

Phone
+628118114379

Journal Mail Official
visa@laaroiba.ac.id

Editorial Address
LPPM IAI Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: visa@laaroiba.ac.id WEB http://journal.laaroiba.ac.id/index.php/visa

Location
Kab. bogor,

Jawa barat

INDONESIA