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Jurnal Ilmiah Akuntansi

JIMAT
Website

Published by Universitas Katolik Santo Thomas

ISSN : - EISSN : 28291913 DOI : https://doi.org/10.54367

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ilmiah Akuntansi (JIMAT) merupakan Media Riset Akuntansi dan Keuangan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan keuangan terkini yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi International, Auditing dan Perpajakan, setiap naskah yang dikirimkan ke Jurnal Riset Akuntansi dan Keuangan akan ditelaah oleh dewan editor yang relevan. JIMAT dikhususkan untuk Alumni Program Studi Akuntansi Fakultas Ekonomi Universitas Katolik Santo Thomas Medan.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 49 Documents

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PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. MODEREN PLASINDO MUTIARA PLASTIK Samosir, Guido Giovani; Silalahi, Evelin Roma Riauli
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to determine the application of Activity Based Management in increasing the efficiency of production costs at PT. Modern Plasindo Mutiara Plastik. The population in this study is Production Costs, Non-Production Costs, and Production Activity Data in 2020. The samples used in this study are Production Costs, Non-Production Costs, and Production Activity Data for 2020. The data analysis technique used is descriptive analysis. Based on the results of the analysis and evaluation, it can be concluded that the realization of production costs for each element of production costs using the Traditional method of cost realization is Rp. 179,847,642,267. Meanwhile, the realization of production costs using the Activity Based Management method is Rp. 178,339,161,857. Based on the comparison of the two methods, it can be seen that the difference in costs is Rp. 1,508,480,410. It can be seen that the implementation of Activity Based management can identify value-added activities and non-value-added activities. So the level of production cost efficiency by using the Activity Based Management method the company can save costs up to 2%. Therefore, companies need to apply the Activity Based Management method to eliminate these value-added activities so that production cost efficiency will be achieved. Keywords: Activity Based Management, Production Cost Efficiency, Value Added Activities, Non Value Added

ANALISIS FAKTOR -FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN DELI SERDANG Tondang, Ifka Sri Ulina; Marbun, Gembira
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to determine and analyze the effect of Village Fund Management Apparatus Competence, Village Government Organizational Commitment, and Information Community Participation on Village Fund Management Accountability in Deli Serdang Regency. The type of research used in this research is quantitative research. Data collection was obtained by distributing questionnaires directly to respondents consisting of the Village Head, Village Secretary, Head of Government Section, Head of Service Section, Head of Welfare Section and Head of Financial Affairs/Treasury in villages in Deli Serdang. The location of the research was carried out at the village head office in villages in Deli Serdang Regency which had been randomly selected based on the simple random sampling method. Meanwhile, after calculating the sample using the Slovin formula, a sample of 57 respondents was obtained. The results in this study found that the competence of village fund management apparatus, village government organizational commitment, and community participation had a positive and significant influence on Village Fund Management Accountability in Deli Serdang Regency. And the result of the Adjusted R Square value is 0.846, which means (84.6%) of the independent variables are able to explain or describe the dependent variable, while the remaining 15.4% is explained or described by other variables not included in this research model. Keywords: Village Fund Management Apparatus Competence, Village Government Organizational Commitment, and Community Participation

PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK,TINGKAT PENGHASILAN, DAN SAKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB KENDARAN BERMOTOR PADA KANTOR SAMSAT SIDIKALANG Marpaung, Thamrin; Saragih, Afni Eliana; Tampubolon, Herikson
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

The purpose of this study was to determine the effect of tax knowledge, taxpayer awareness, level of income and tax sanctions on motor vehicle taxpayer compliance. This research was conducted at the Sidikalang Samsat. The number of samples in this study were 100 respondents with the sampling method using the method of collecting research data from the available set of respondents (convenience sampling). Data analysis techniques used in this research were descriptive statistics, data quality testing, multiple linear regression, classical assumption testing and hypothesis testing. Partial test results (t test) show that tax knowledge has a significant value of 0.029, taxpayer awareness has a significant value of 0.42, income level is 0.007, and tax sanctions are 0.000, which means it has a significant value <0.05. Based on the results of the analysis, it can be seen that tax knowledge, taxpayer awareness, income levels and tax sanctions have a significant effect on motor vehicle taxpayer compliance in the city of Sidikalang.Keywords : Tax Knowledge, Taxpayer Awareness, Income Level, Tax Sanctions

PENERAPAN TARGET COSTING DALAM UPAYA PENGURANGAN BIAYA PRODUKSI UNTUK MENGOPTIMALKAN LABA KOTOR (Studi Pada UD. Tahu Suhandi Kotacane) Hutagalung, Daniel; Silalahi, Evelin Roma Riauli; Sihotang, Helena
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

The purpose of this study was to determine and analyze the application of target costing in an effort to reduce production costs to optimize gross profit at UD Tahu Suhandi Kotacane. The population in this study is the entire income statement of UD Tahu Suhandi Kotacane from 1976 to 2021. The sample is part of the population, where the sample used is the report on production costs and the income statement in producing tofu during 2019 to 2021. Data collection techniques in this study were carried out with documentation and observation techniques. The analytical technique used in this research is descriptive data analysis technique which aims to describe the object of the research by collecting production cost reports and income statements. Based on the results of research conducted, it can be seen that the difference between the calculation of the traditional method of production costs and the target costing method is Rp. 31,300,000 (labor costs Rp. 25,040,000 + factory overhead costs Rp. 6.260,000). By using the target costing method, UD Tahu Suhandi got a gross profit in 2019 of Rp.225,628,300, where the gross profit is expected to increase by 10% from 2018 of Rp.213,463,730. In 2020 the gross profit obtained was Rp.229,828,900, where the gross profit is expected to increase by 10% from 2019 which was Rp.217,961,730. Meanwhile, in 2021 the gross profit obtained is Rp. 237,967,100, where the gross profit is expected to increase by 10% from 2020 of Rp. 226,519,990. Thus, the application of target costing is very useful to be applied to UD Tahu Suhandi, not only reducing production costs but realizing the desired profit which was previously only 10% or even more than expected. Keywords: Target costing, Production Costs, Gross Profit

PENGARUH PENERAPAN GOOD GOVERNANCE TERHADAP KINERJA PENGELOLAAN KEUANGAN DESA PADA KECAMATAN SILIMAKUTA Sirait, Sri Andika; Parhusip, Poltak Theodorus
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to determine the effect of the implementation of good governance on the performance of village financial management in Silimakuta sub-district. This study used primary data of 60 people from the village government apparatus of Sinar Baru and Purba Sinombah with the sampling technique used was purposive sampling. The data analysis techniques used are multiple linear regression analysis using the SPSS 22 program and hypothesis testing using t test and F test with a significance level of 5%. From the results of testing using SPSS, it is known that, the results of hypothesis testing with F test (simultaneous) show that the implementation of good governance has a significant effect on the performance of village financial management, this is obtained from the ttable > calculation, which is 16,680 > 3,156 and a significance value of 0.000 < 0.05. The results of hypothesis testing with a t test (partial) show that the variable of transparency application has a significant effect on the performance of village financial management, this is obtained from the ttable > tcal, which is 5,106 > 1,672 and a significance value of 0.002 < 0.05 , which means that if the implementation of the principle of transparency in village financial management will have a positive impact on governance and will increase the accountability of the village government, Then the performance of village financial management will improve for the better. The variable of the application of accountability has a significant effect on the performance of village financial management, this is obtained from the calculation of the ttable >, namely increasing trust and satisfaction with financial management by the village government, the performance of village financial management will improve for the better. Keywords: Good Governance, Transparency, Accountability, and Performance of Village Financial Management.

ANALISIS HARGA POKOK PENJUALAN DALAM RANGKA MENINGKATKAN LABA PADA UD. TAHU CITRA DOLOKSANGGUL Silalahi, Rianda; Sembiring, Sabeth
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to analyze the cost of goods in order to increase profits at UD. Tahu Citra Doloksanggul. The population in this study is sales, the cost of production which includes: raw material costs, direct labor costs, factory overhead costs, cost of goods sold, operating expenses and company profits since the establishment of UD. Tahu Citra Doloksanggul 2003-2022. The research sample is sales, the cost of production which includes: raw material costs, labor costs, factory overhead costs, cost of goods sold, operating expenses and company profits in 2020-2021. The data collection technique used is the documentation technique. The data analysis technique used is descriptive. Based on the results of research and discussion, it is concluded that the calculation of the cost of goods sold in 2020 is Rp. 1.023.740,000 and in 2021 it is Rp. 1.076.240.000. In 2021 it will increase due to an increase in raw material prices. The purchase price of raw materials in 2020 is Rp. 10.500 per kg, increasing in 2021 to Rp. 11.200. This can affect the calculation of the cost of goods sold and also on UD. Tahu Citra profit. Know Image. Efforts to increase profits at UD. Tahu Citra by minimizing costs related to the cost of goods sold amounting to Rp. 1.021.340.000. Where the elements of cost of goods sold are minimized, namely: raw material costs Rp. 831.600.000, labor costs Rp. 120.000.000, and factory overhead costs Rp. 69.740.000. With the decrease in the cost of goods sold, UD. Tahu Citra will be able to increase profits by Rp. 192.640.000 Keywords: Cost of Goods Sold, Increase Profit

KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN DAERAH KABUPATEN BATU BARA TAHUN 2018-2021 Rumapea, Masnida Elawati; Sembiring, Yan Christin; Saragih, Afni Eliana
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to find out how big the contribution of local taxes is to the local revenue of Batu Bara Regency. The population of this study is the realization of local taxes and the realization of local revenue at the Regional Revenue Agency of the Batu Bara Regency. The sample for this research is Regional Tax data and Regional Original Revenue data for 2018-2021 at the Regional Revenue Agency of Batu Bara Regency. The analytical method used is descriptive analysis with the contribution rate formula. Based on the results of the research, it shows that the average contribution realization for 2018-2021 is Hotel Tax, Entertainment Tax, Street Lighting Tax, Parking Tax, Swallow's Nest Tax, Non-Metal Mineral Tax and Acquisition Tax is better than the average realized contribution in 2014-2017 while the Restaurant Tax, Advertising Tax, Land Water Tax and Land and Building Tax are not better. For the average budget and realized contributions for 2018-2021 Entertainment Tax, Advertising Tax, Street Lighting Tax, Parking Tax, Groundwater Tax and Non-Metal and Rock Mineral Tax and Acquisition Tax fulfill the budget while Hotel Tax, Restaurant Tax, Sarang Tax Swallow, Land and Building Tax do not meet the budget and of the eleven Regional Taxes that are classified as "good enough" is the Street Lighting Tax with an average realized contribution for 2018-2021 of 39.48%. Kata Kunci: Regional Tax, Regional Original Revenue, Contribution

ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA TETEHOSI KECAMATAN MANDREHE KABUPATEN NIAS BARAT Gulo, Ihsan Putri Hidayati; Saragih, Joana L.; Lumban Gaol, Romasi
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to determine the Financial Performance of the Tetehosi Village Government, Mandrehe District, West Nias Regency in 2018-2020 by using the Independence Ratio Analysis, Effectiveness Ratio, Efficiency Ratio and Activity/Harmony Ratio. Where the data collection technique used is descriptive technique, where the data processed in this study is the Village Budget Realization Report in Tetehosi Village. The results of this study indicate that the Financial Performance of the Tetehosi Village Government, Mandrehe District, West Nias Regency in 2018 The independence ratio is at a very low ability level, the effectiveness ratio is at the less effective ability level, the efficiency ratio is at the inefficient ability level and the activity/compatibility ratio is at the level of ability is not balanced. Whereas in 2019 the independence ratio was at a very low ability level, the effectiveness ratio was at an ineffective ability level, the efficiency ratio was at an inefficient ability level and the activity/compatibility ratio was at an unbalanced ability level. Then in 2020 the independence ratio is at a very low ability level, the effectiveness ratio is at a fairly effective ability level, the efficiency ratio is at a less efficient ability level and the activity/compatibility ratio is at a fairly balanced ability level. The Tetehosi Village Government must explore the potential of its village and take advantage of existing village potentials that can be managed and developed for the sake of the interests, survival and development of the village. Keywords : Financial Performance, Village Budget Realization Report, Independence, Effectiviness, Efficiency, Activity/Harmony

ANALISIS PENGELOLAAN ALOKASI DANA DESA DI MASA PANDEMI COVID19 DI DESA TANJUNG SELAMAT (STUDI KASUS DI KANTOR DESA TANJUNG SELAMAT KECAMATAN SUNGGAL) Marbun, Rebekka; Purba, Antonius Maju
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to determine the management of village fund allocation in Tanjung Selamat Village, Sunggal District, Deli Serdang Regency, and the factors that influence it. To achieve this goal, qualitative research methods are used by parsing the data descriptively. Data collection techniques were carried out by observation, interviews, as well as documents and archives using qualitative descriptive analysis techniques. The results of the study show: First, the village fund allocation Management Process includes Planning, Implementation, Administration, Reporting and Accountability. The management of village fund allocation carried out by the village government of Tanjung Selamat, Sunggal District, Deli Serdang Regency has followed the technical guidelines that have been regulated in the legislation. However, the process is still not optimal. Second, the factors that influence the management of village fund allocation include supporting and inhibiting factors. The supporting factors are the quality of human resources and community participation, while the inhibiting factors are the low synchronization between planning at the village and sub-district levels, the limited number of village fund allocation, the lack of intensity of socialization in the management of village fund allocation. Keywords: Management, Village Fund Allocation

PENGARUH DIVERSIFIKASI TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Pardede, Theo; Lumban Gaol, Romasi
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to analyze the effect of diversification on company performance in manufacturing companies listed on the IDX. The population of this study are manufacturing companies in the basic and chemical industry sectors listed on the IDX in 2015-2019. The sample in this study was obtained by means of purposive sampling, with a total sample of 15 companies. Data collection techniques using documentation techniques. The analytical method used is a simple linear regression equation. The test results show that the diversification variable has a tcount of -1.549 < from ttable which is 1.99254 with a significance level of 0.124 > 0.05, it is concluded that diversification has a negative and insignificant effect on company performance in manufacturing companies listed on the IDX in 2015- 2019. Keywords: Diversification, Company Performance

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name TONNI LIMBONG

Contact Email tonni.budidarma@gmail.com

Phone +6281376389385

Journal Mail Official afni_saragih@ust.ac.id

Editorial Address Jl. Setiabudi No. 479 F Tanjung sari Medan

Location Kota medan, Sumatera utara INDONESIA

Abstract

Abstract

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Abstract

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Abstract

Contact Name
TONNI LIMBONG

Contact Email
tonni.budidarma@gmail.com

Phone
+6281376389385

Journal Mail Official
afni_saragih@ust.ac.id

Editorial Address
Jl. Setiabudi No. 479 F Tanjung sari Medan

Location
Kota medan,

Sumatera utara

INDONESIA