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Jurnal Akuntansi AKTIVA
Published by Universitas Muhammadiyah Metro
ISSN : 27220281     EISSN : 27220273     DOI : https://doi.org/10.24127
Core Subject : Economy,
Economics, Econometrics & Finance
AKTIVA: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done. As for the study of other disciplines that examine topics related to Accounting and Finance such as: Theory and practice of Accounting, Financial Reporting, Taxation, Auditing, Accounting Information System, Financial Institutions etc. As well as the study of accounting studes relevant accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 161 Documents
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IMPLEMENTASI SISTEM INFORMASI PEMERINTAHAN DAERAH PADA BADAN PENGELOLAAN PENDAPATAN DAERAH KABUPATEN LABUHANBATU SELATAN Indah Mayang Sari; Laylan Syafina
Jurnal Akuntansi AKTIVA Vol 3 No 2 (2022): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i2.3065

Abstract

Sistem Informasi Pemerintah Daerah merupakan sistem informasi yang digunakan oleh Badan Pengelola Pendapatan Daerah Kabupaten Labuhanbatu Selatan untuk mengelola keuangan daerah. Namun implementasi Sistem Informasi Pemerintah Daerah di BPPD Kabupaten Labuhanbatu Selatan belum terlaksana dengan baik karena kualitas sistem yang masih kurang, selain itu kurangnya pelatihan dan bimbingan teknis bagi SKPD, mengakibatkan banyak SKPD yang belum terbiasa menggunakan sistem informasi pemerintah daerah. Tujuan dari penelitian ini yaitu untuk mengetahui bagaimana implementasi Sistem Informasi Pemerintah Daerah pada BPPD Kabupaten Labuhanbatu Selatan. Teori yang digunakan adalah teori implementasi dari Van Metter dan Van Horn. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dengan pendekatan kualitatif.
ANALISIS POTENSI PAJAK PARKIR DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH DI LABUHANBATU SELATAN Eliyana Sipahutar; Laylan Syafina
Jurnal Akuntansi AKTIVA Vol 3 No 2 (2022): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i2.3067

Abstract

Setiap daerah menghadapi tantangan selama Era Otonomi Daerah dalam hal pemanfaatan kesempatan untuk menggali sumber daya yang signifikan. Upaya peningkatan PAD dapat dilakukan dengan meningkatkan efektivitas kawasan pajak yang menerima PAD, khususnya pajak parkir. Tujuan dari penelitian ini adalah untuk menganalisis efektivitas pajak parkir dalam memperluas penerimaan daerah pajak di kabupaten Labuhanbatu Selatan, serta untuk mengidentifikasi hambatan dalam implementasi kebijakan untuk tahun anggaran 2019-2021. Gunakan pendekatan kualitatif deskriptif untuk melihat hal ini. Pengumpulan data sedang berlangsung. Wawancara dilakukan dan teknik direkam. Pajak pajak parkir dan pajak daerah studi ini adalah penerima pajak parkir pemerintah kabupaten merupakan data yang digunakan. Meskipun selalu memenuhi target pertumbuhan setiap tahun, Labuhanbatu Selatan masih memiliki kemampuan untuk meningkatkan penerimaan pajak parkir karena adanya beberapa sumber pendapatan yang belum dibayar ditetapkan sebagai objek pajak parkir.
PENGARUH NETWORKING DAN SERVICE QUALITY TERHADAP PENINGKATAN PENJUALAN PRODUK KERUPUK KULIT IKAN PATIN DI PUSAT PENGEMBANGAN PRODUK UNGGULAN DAERAH DELI SERDANG Idris Sani; Tukimin Lubis
Jurnal Akuntansi AKTIVA Vol 3 No 2 (2022): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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

Abstract

Penelitian ini menganalisis Pengaruh Networking Dan Service Quality Terhadap Peningkatan Penjualan Produk Kerupuk Kulit Ikan Patin Di Pusat Pengembangan Produk Unggulan Daerah Deli Serdang. Metode Penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Penelitian ini dilaksanakan di Pusat Pengembangan Produk Unggulan Daerah Deli Serdang yang beralamat di JL.Medan-Tebing Tinggi Dusun V KM 21 Desa Tanjung Baru, Kecamatan Tanjung Morawa, Kabupaten Dei Serdang. Penelitian ini dimulai dari pra riset yang dilakukan pada bulan Februari-Juni 2022. populasi pada penelitian ini yaitu sebanyak 52 pedagang. Dalam penelitian ini, sampel diambil dengan menggunakan teknik sampel jenuh. Berhubung jumlah Pedagang Di Pusat Pengembangan Produk Unggulan Daerah Deli Serdang berjumlah 52 orang (kurang dari 100 orang), maka semua pedagang diambil jadi objek penelitian. Metode analisis yang digunakan adalah metode regresi linear berganda dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa nilai koefisien sebesar 0,223, dimana nilai t-hitung > t-tabel (2.256 > 1.6746) dan signifikan sebesar 0,029 lebih kecil dari 0,05 artinya Networking berpengaruh positif dan signifikan terhadap Peningkatan Penjualan Produk Kerupuk Kulit Ikan Patin Di Pusat Pengembangan Produk Unggulan Daerah Deli Serdang, maka Ha1 diterima. Nilai koefisien sebesar 0,661, dimana nilai t-hitung > t-tabel (6.688 > 1.6746) dan signifikan sebesar 0,000 lebih besar dari 0,05 artinya Service Quality berpengaruh positif dan signifikan terhadap Peningkatan Penjualan Produk Kerupuk Kulit Ikan Patin Di Pusat Pengembangan Produk Unggulan Daerah Deli Serdang, maka Ha2 diterima. Nilai Ftabel sebesar 3,19. Dari uraian tersebut dapat diketahui bahwa Fhitung (39.806) > Ftabel (3,19), dan nilai signifikansi sebesar 0,000 < 0,05 maka dapat disimpulkan hipotesis ketiga diterima, artinya Variabel Networking (X1) dan Service Quality (X2) berpengaruh secara serentak (simultan) terhadap Variabel Peningkatan Penjualan (Y).
METODE PERTANGGUNG JAWABAN PENGGUNAAN DANA HIBAH PEMILU (STUDI KASUS KPU DELI SERDANG) Dewi Anna Sari Harahap; Imsar Imsar
Jurnal Akuntansi AKTIVA Vol 3 No 1 (2022): APRIL
Publisher : Universitas Muhammadiyah Metro

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

Abstract

The purpose of this study was to identify and analyze the management and accountability of election funds in Deli Serdang Province. The analytical method used is data collection method, qualitative descriptive with interviews or documentation. Based on the results of the Deli Serdang Regency Election Grant Survey 2019, the Deli Serdang Regency Election Grant Accountability System was carried out according to established procedures. The mechanism for obtaining a grant from the Derisul Regency Government begins with Baisul sending an application to the Regency Government. The requirements include records of payment of funds (NPHD), receipts, facts of completeness, bank accounts in the names of additional grant recipients, payment processing, use, and accountability, namely PPK and bookkeeping of expenses. PNS status by the Regional Government of Deli Serdang Regency
PENGARUH PERENCANAAN ANGGARAN DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS KINERJA PEMERINTAH DAERAH KABUPATEN GRESIK Nina Anggraini Anandah; Muhammad Aufa
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3608

Abstract

This research aims to examine the effect of budget planning and the quality of human resources on the effectiveness of the performance of the local government of Kabupaten Gresik.The sample in this study were regional apparatus organizations in Kabupaten Gresik, based on the purposive sampling method obtained 24 OPD. In this study the data were processed using SPSS with multiple linear regression. The method of testing the hypothesis uses a significance level of 5%. The result showed the budget planning has a significant effect on the effectiveness of government performance. While the quality of human resources has no significant effect on the effectiveness of government performance
Peran Pemerintah Kabupaten Deli Serdang Dalam Meningkatkan Pembangunan Ekonomi Daerah Melalui Sektor Pariwisata Bintang Akbar Azhari; Imsar Imsar
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3609

Abstract

This research aims to describe and analyze the role of the Deli Serdang Regency Government in increasing development in the regional economy through the tourism sector (case study on Bali Lestari Beach, Percut Sei Tuan District). This research uses the qualitative methods. And the results of this study, show that in developing or improving regional economic development in the tourism sector, the Deli Serdang Regency Government has carried out its role as an entrepreneur and coordinator to the maximum in order to improve economic development. Although in reality, it is not very perfect there are still obstacles, obstacles but the Government and Movers / members of Pantai Bali Lestari will continue to strive to overcome the problems that will occur.
PERANAN DINAS TENAGA KERJA PROVINSI SUMATERA UTARA DALAM MENINGKATKAN KEWIRAUSAHAAN PRODUKTIF STIMULASI EKONOMI DI KOTA MEDAN Rizka Hidayati; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3611

Abstract

The purpose of this study is to explain the role of the Human Resources Department of North Sumatra in developing productive entrepreneurship to drive the economy of Medan city. This study uses qualitative research techniques. The data analysis technique in this study is descriptive analysis. This type of research data is primary data. Information gathering techniques in this study were conducted through interviews, mapping, and documentation. The findings show that North Sumatra's human resources department is on track to develop and strengthen. However, North Sumatra's personnel department still faces obstacles in promoting an entrepreneurial economy in Medan city. In other words, there is a lack of trust in entrepreneurs because they don't understand their business and they don't have the funds to develop their own business.
Pengaruh Modal Usaha, Luas Usaha Dan Profesionalisme Sumber Daya Manusia Terhadap Pendapatan Toko Kebutuhan Primer Pasar Pekalongan Lampung Timur Fera Laras Hati; Yulita Zanaria; Ana Septiani
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3613

Abstract

This study aims to determine the effect of business capital, business size and professionalism of human resources on the income of primary needs stores in Pekalongan market, East Lampung. Data obtained from observations and questionnaires. The population of this study were shops in Pekalongan Market, East Lampung, namely 50 samples of shops consisting of 20 large shops and 30 small shops. The analysis technique used is multiple linear regression analysis. The results of the analysis are then analyzed with the classical assumption test and the F test. The results of this study indicate that business capital, business area and human resource professionalism have a significant effect on the income of primary needs stores in Pekalongan market, East Lampung.
Analisis Penerapan Akuntansi Pembelian Dan Penjualan Pada Toko Isabella Pasar Cendrawasih Kota Metro David Setiawan; Jawoto Nusantoro; Muhammad Ridho Al Amin
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3614

Abstract

This study aims to determine the suitability of the accounting treatment of purchases and sales at the Isabella Pasar Cendrawasih Store, Metro City, with the basic concepts of accounting. The data was obtained from the store manager and the daily record book (cash book) of the shop owner. Analysis of the research data was carried out using descriptive analysis. The results of this study indicate that the basis of record used by the clothing store entrepreneur is the cash basis, which recognizes or records transactions when cash is received or paid, and the accrual basis, which recognizes or records them when they occur. Clothing store entrepreneurs have not fulfilled the concept of business unity because they have not carried out financial separation.
Analisis Penerapan Pencatatan Keuangan Berbasis SAK EMKM Pada Usaha Mikro Kecil Menengah (UMKM) Ai Your Lash Beauty Salon Kota Metro Sapta Prasanti; Nedi Hendri; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3615

Abstract

This study aims to determine the Application of SAK EMKM-Based Financial Recording in Micro, Small and Medium Enterprises (MSMEs) Ai Your Lash Beauty Salon Metro City. The data were obtained from the results of written data and salon financial recording reports and interview results. Analysis of the research data was carried out using descriptive analysis. The results of this study indicate that UMKM Ai Your Lash Beauty Salon Kota Metro does not record its business financial statements in accordance with SAK EMKM because there is no supervision from parties who have an interest in the financial reports of MSME stakeholders, namely from the government, related institutions and regulators.

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