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Jurnal Widya
Published by Akademi Manajemen Informatika dan Komputer Widya Loka Medan
ISSN : 27465411     EISSN : 28075528     DOI : 10.54593
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences
Ruang Lingkup (Scope); Penelitian yang dapat di yang dapat dimuat/diterbitkan pada jurnal Widya ini diutamakan bidang Teknologi Informasi, Bidang Ilmu Komputer, Bidang Informatika, Bidang Rekayasa Perangkat Lunak, Bidang Sistem Informasi, Bidang Sistem Komputer, Bidang Teknik Komputer, Teknik Perangkat Lunak, Bidang Data Sains, Bidang Ilmu Manajemen, Bidang Ekonomi & Sains, Bidang Bisnis & Informasi. Fokus (Focus) ; Bidang Penelitian dan kajian yang dapat dipublikasikan pada JURNAL WIDYA ialah : Rekayasa Perangkat Lunak, Sistem Basis Data, Aplikasi Interaktif, Multimedia, Ilmu Komputer, Fuzzy Logic, Jaringan Saraf Tiruan, Kecerdasan Buatan, Sistem Kecerdasan, Big Data, Sistem Informasi Enterprise, Rekayasa Sistem, Ekonomi & Sains, Manajemen & Bisnis, Digital Bisnis, E-commerce, Teknik Komputer, Sistem Komputer, Arsitektur Komputer, Jaringan Komputer, Soft Computing, Teknologi Pendidikan, Pendidikan Komputer, Internet of Thing, Sistem Pakar, Program Aplikasi, Database Management Ssytem, Supply Chain Management,
Arjuna Subject : Umum - Umum
Articles 413 Documents
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PENGARUH LINGKUNGAN KERJA, BEBAN KERJA DAN STRES KERJA TERHADAP RETENSI KARYAWAN PADA PT. BERLIAN EKA SAKTI TANGGUH (PT. BEST) Elyza Meynasari Purba; Yuli Arnida Pohan
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.231

Abstract

This research aims to determine the influence of the work environment, workload and work stress on employee retention at PT. Tough Eka Sakti Diamond. The research uses a quantitative type of research. The data sources used in this research are secondary and primary data sources. The sample used in this research was 188 respondents whose type of sampling used a saturated sample. The testing techniques used in this research include research instrument tests, descriptive statistical tests, classical assumption tests, multiple linear regression tests and hypothesis tests. Based on the partial results obtained, it can be explained that the work environment variables, workload and work stress have an effect on employee retention at PT. Tough Eka Sakti Diamond. From the results of the simultaneous test it can be concluded that the work environment variables, workload and work stress together influence employee retention at PT. Tough Eka Sakti Diamond.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, PENERAPAN SISTEM E-FILLING DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Aisyah Anzani; Emi Masyitah
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.232

Abstract

This research aims to determine the influence of taxpayer awareness, tax sanctions,implementation of the e-filling system and quality of tax service on individual taxpayer compliance in reporting annual tax returns at the Medan Petisah Pratama Tax Service Office (KPP). The researchmethod in this study used the Quantitative Method. The populatin in this study was 158.386 and the sample in this study was 100 respondents. The data collection tehnique used in this research was literatures study and questionnaires. The results of the T test show that Taxpayer Awareness has No. significant effect on Taxpayer Compliance. Tax Sanctions, Implementation of the E-Filling System and taxpayer Service Quality have a significant effect on Taxpayer Compliance. The resukts of the F test show that Taxpayer Awarenes, Tax Sanctions, Implementation of the E-Filling System and Taxpayer Service Quality have a simultaneous effect on Taxpayer Compliance
PENGARUH PENERAPAN SISTEM E-REGISTRATION,E-FILLING, DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MEDAN PETISAH DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI Reni Sahfitri; Nurul Izzah Lubis
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.233

Abstract

This research aims to determine the effect of implementing the E-registration, E- filling and Tax Transparency Systems on Taxpayer Compliance at the Pratama Medan Petisah Tax Service Office (KPP) with Internet Understanding as a Moderating Variable. The type of research used is quantitative research with associative methods. The data used is primary data in the form of a questionnaire, as well as secondary data in the form of data from the KPP Pratama Medan Petisah. The analysis techniques used are Multiple Linear Regression Analysis and Moderated Regression Analysis. The population in this research is all Corporate Taxpayers registered with KPP Pratama Medan Petisah and the sample is 100 people represented. The research results show that the variable implementing the e-registration and e-filling system has a positive and significant effect on corporate taxpayer compliance, while the variable implementing Tax Transparency does not have a positive and significant effect on taxpayer compliance. The internet understanding variable is able to moderate the implementation of the e-registration system on compliance. taxpayers, and the variable internet understanding is not able to moderate the implementation of the e-filling system and tax transparency on taxpayer compliance
PENGARUHLPEMAHAMANHPERPAJAKANYDAN SANKSILPAJAK TERHADAPOKEPATUHANIWAJIBHPAJAKTUMKM KPPIPRATAMA BANDA ACEH Ratna Juwita; Ratih Anggraini Siregar
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.234

Abstract

Taxpayer complianceois taxpayeroactions to comply with tax regulations inlaccordance withiapplicable taxilaw. This researchoaims toiunderstand andlanalyze theleffect oflUnderstanding Taxation and TaxySanctions onlTaxpayer Complianceiat KPP Pratama Banda Aceh inz2018-2022. Dataicollection methodsiare usingiquestionnaires, interviewsland literatureistudy. Theidata used inithis research is primaryidata collectedithrough aiquestionnaire, surveyiand secondaryidata obtainedifrom KPP Pratama Banda Aceh, namelyidata for 2018-2022, namelyitheitotalinumberiof UMKM taxpayersiwho reportiSPT and UMKMitaxpayers whoido notireport SPT, whileitheisample in thisistudyiamounted to 50itaxpayers. Theiresults ofithe analysisishow thatiunderstanding has a significantlinfluence onitaxpayer complianceiand taxisanctions have a significantiinfluence on taxpayerlcompliance. Thisoresearch indicatesithat dimultaneouslyiunderstanding of taxationiand taxisanctions affectitaxpayer compliance. Theiimplication of thislresearch is thatlit is hopedlthat peoplelas personalltaxpayers andicorporate taxpayersican understandithe importance of paying taxesiand are ableito payitaxes inlorder to increaseltax revenues. In addition, so thatltaxpayers caniavoid taxisanctions thatlwill beiimposed ifltaxpayers violateitaxirules.
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, BEBAN PAJAK KINI DALAM MENDETEKSI MANAJEMEN LABA Mutiara Restu Ningsih; Emi Masyitah
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.235

Abstract

Thel company as a form of businelss that carriels out activitiels pelrmanelntelly and continuosly elith thel aim of making a ptofit. Thel achielvelmelnt of profit by a company is onel of thel factors that belcomel thel belnchmark of asselssing company pelrformancel. So that many managelmelnt partiels carry out elarnings managelmelnt practiels to increlasel profits to attract thel attelntion of invelstors. This study aims to deltelrminel thel elffelct of delfelrreld tax elxpelnsel, tax planning, and currelnt tax elxpelnsel in deltelcting elarnings managelmelnt. This relselarch is a quantitativel study with a delscriptivel approach. Thel population of this study is all banking companiels listeld on thel IDX. Thel sampling useld in this study was puposivel sampling with celratin critelria, so that 12 companiels welrel obtaineld. This study usels multiplel linelar relgrelssion analysis relsults show that delfelrreld tax elxpelnsel and currelnt tax elxpelnsel havel no significant elffelct in deltelcting elarnings managelmelnt. Thel relsults simultanelously delfelrreld tax elxpelnsel, tax planning, and currelnt tax elxpelnsel havel elffelct in deltelcting elarnings managelmelnt.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM DAN DANA BAGI HASIL TERHADAP BELANJA MODAL PEMERINTAH DAERAH SUMATERA UTARA Riyan Hermawan; Emi Masyitah
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.236

Abstract

Capital elxpelnditurel is thel most belnelficial elxpelnditurel for thel public and thel relgion. With an increlasel in thel allocation of capital elxpelnditurel in fixeld asselts such as city planning, buildings, road construction and irrigation, it has a significant impact on elconomic productivity belcausel thel highelr thel capital elxpelnditurel, thel highelr thel elconomic productivity of a relgion. This relselarch aims to deltelrminel thel influelncel of local relvelnuel, gelnelral allocation funds and profit sharing funds on capital elxpelnditurel of thel North Sumatra Relgional Govelrnmelnt. This relselarch usels associativel quantitativel relselarch melthods and delscriptivel relselarch. Thel data sourcel useld in this relselarch is selcondary data. With a total population and samplel of 30. Thel relselarch relsults show that local relvelnuel and gelnelral allocation funds havel no elffelct on capital elxpelnditurel, and profit sharing funds havel a positivel and significant elffelct on capital elxpelnditurel. Thel relsults of thel simultanelous analysis of local original incomel, gelnelral allocation funds, and North profit sharing funds havel no elffelct on capital elxpelnditurel.
PENGARUH PEMAHAMAN PERPAJAKAN, PENGETAHUAN PERPAJAKAN, TARIF PAJAK UMKM, PENERAPAN E-FILLING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Kasus Kecamatan Medan Marelan) Mawaddah Mawaddah; Citra Windy Lubis
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.237

Abstract

Taxes are official levies from the government whose collection is forced on every citizen who has fulfilled the taxpayer requirements. Taxes are used for various government purposes to improve people's welfare. This research aims to determine the influence of Understanding, Taxpayer Knowledge, UMKM Tax Rates, Implementation of E-Filling, and Taxpayer Awareness on UMKM Taxpayer Compliance. This research is quantitative research with an associative approach. The population in this study was 1,845 UMKM s in Medan Marelan District. The sampling used in this study was proportional random sampling. This research uses multiple linear regression analysis tools equipped with classical assumption tests. The partial analysis results show that Understanding, Taxpayer Knowledge, UMKM Tax Rates, Implementation of E-Filling, and Taxpayer Awareness influence UMKM Taxpayer Compliance. Simultaneous results where Understanding Tax, Taxpayer Knowledge, UMKM Tax Rates, Implementation of E-Filling, and Taxpayer Awareness influence UMKM Taxpayer Compliance
ANALISIS IMPLEMENTASI PERENCANAAN PAJAK SEBAGAI UPAYA PENINGKATAN KINERJA PERUSAHAAN PADA PT. PERKEBUNAN NUSANTARA II BULU CINA Windy Hasanah; Ratih Anggraini Siregar
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.238

Abstract

Tax planning is a strategies for managing company finances to minimize tax obligations in ways that do not violate tax regulations. This research aims to determine the ongoing implementation of tax planning as an effort to improve company performance at PT. Perkebunan Nusantara II Bulu Cina. This research uses a qualitative method with a descriptive analysis approach with data collection techniques through interviews and supporting documents, and processed using the Nvivo 12 pro application. The results of this research conducted show that PT. Perkebunan Nusantara II Bulu Cina has not fully implemented its tax planning even though it has done it correctly according to the law. The advice I give in this research is PT. Perkebunan Nusantara II Bulu Cina can add food costs and transportation costs to become positive correction fiscal costs in the implementation of tax planning so that it can reduce the company's Income Tax payments owed.
ANALISIS AKUNTANSI PAJAK PENGHASILAN PPH PASAL 22 PADA PT. AYU BUMI SEJATI LABUHAN DELI Chintya Anggreni; Purwita Sari
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to find out the procedures for calculating and collecting, paying and reporting as well as implementing PPh Article 22 accounting and knowing the application of PPh Article 22 accounting at PT. Ayu Bumi Sejati Labuhan Deli. The benefit of this research is to increase researchers' insight into the procedures for calculating and collecting, paying and reporting as well as the application of PPh Article 22 accounting. This research uses a qualitative research type with a descriptive approach. Qualitative descriptive research is aimed at describing and illustrating existing phenomena, both natural and human engineered, which pays more attention to the characteristics, quality, and interrelationships between activities. This research was conducted at PT. Ayu Bumi Sejati Labuhan Deli. Data collection techniques use interviews. The advice I gave in research on the company PT. Ayu Bumi Sejati Labuhan Deli Improves the strategy or motivation system, especially related to the export of manufactured goods in order to increase exports every month or year.
ANALISIS BIAYA PRODUKSI DALAM MENENTUKAN HARGA JUAL MENGGUNAKAN METODE FULL COSTING PADA UMKM MAKANAKU BANDAR LAMPUNG Rafagina Feby Rahmanti; Iskandar Ali Alam
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.243

Abstract

This research aims to compare the methods used both variable costing and full costing as seen from the cost of production to determine the selling price at Makanaku Bandar Lampung. This research is a type of quantitative descriptive research. To find out the basic price and selling price of Makanaku Bandar Lampung, interviews and documentation were carried out, which were then analyzed quantitatively. Based on the research results and data analysis, it can be concluded that there is a difference between the full costing and variable costing methods, this is because the costs charged to products are only from variable costs. So that it will affect the determination of the cost of production and cost of goods sold, so that profits will also have an effect. The advice that can be given is to determine the selling price, the company should still take into account the cost of production and the expected profit percentage, so that the selling price information can be presented fairly. Because the market price is not always high. With information on calculating a reasonable selling price, it can be used as a basis for making decisions for the company, so that it can be considered in making decisions.

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