cover
Article Per Year (5 Year)
All
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
Jurnal Ilmiah Akuntansi
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
 1   2   3   4   5 
ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK BADAN PADA KPP PRATAMA MEDAN BARAT Aritonang, Monica Deskezia; Saragih, Joana L.
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3620

Abstract

The purpose of this study was to determine the effect of tax socialization, tax audit, and tax collection on corporate taxpayer income tax revenue at KPP Pratama Medan Barat. The number of corporate taxpayers sampled in this study were 100 respondents. The sampling method used in this study uses the slovin technique, while the data collection method used in the data processing used is multiple linear regression analysis. The results of this study indicate that tax socialization, tax audits, and tax collection are proven to have a positive effect on income tax revenue. The variable that has the most significant influence on income tax revenue is tax audit with the largest beta value among other independent variables
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA MODAL PADA KABUPATEN YANG ADA DI PROVINSI SUMATERA UTARA PERIODE 2017-2021 Sinaga, Monika Romasari; Purba, Imelda Rimenda
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3621

Abstract

This study aims to determine the effect of Regional Original Revenue, General Allocation Fund, and Remaining Budget Calculation Surplus on Capital Expenditures in Regencies in North Sumatra Province for the period 2017-2021. The population of this study were 25 regencies in North Sumatra Province. The sampling method used was purposive sampling method, so that 6 districts were obtained with a 5-year research period. The research method used is quantitative using secondary data sourced from the website of the Directorate General of Fiscal Balance of the Republic of Indonesia. The data analysis technique used is descriptive statistics, then classical assumption testing, multiple regression analysis and hypothesis testing. Based on the discussion, it shows that Regional Original Revenue has a positive and significant effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of 3.333 with a significance value of 0.003. General Allocation Fund has no effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of -0.446 with a significance value of 0.659. And, SiLPA has no effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of -0.348 with a significance value of 0.731. Simultaneously, Regional Original Income, General Allocation Fund, and SiLPA have a positive and significant effect on Capital Expenditure, this can be seen from the simultan test calculation obtained from the f-count value of 6,174 with a significance value of 0,003.
PENGARUH BELANJA MODAL DAN FISCAL STRESS TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Padang, Novi Natalia; Padang, Wendi Suprapto
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3622

Abstract

The aim of this research is to determine and analyze the influence of capital expenditure and fiscal pressure on the financial performance of local governments in districts/cities of North Sumatra Province. The population of this research is districts/cities in North Sumatra Province which consists of 33 districts/cities with observation years from 2014 to 2021. The sample type uses a saturated sample where the population is a sample. The data was processed using the panel data regression statistical test method. The results of this research prove that fiscal pressure has a positive and significant effect on the financial performance of local governments in districts/cities of North Sumatra Province. Meanwhile, capital expenditure has no effect on the financial performance of district/city governments in North Sumatra Province.
PENGARUH PENGETAHUAN PAJAK, KEADILAN PAJAK, DAN SANKSI PAJAK PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KPP BINJAI Rumapea, Rissa; Lumban Gaol, Romasi
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3624

Abstract

This research aims to analyze the influence of tax knowledge, tax justice, tax sanctions on UMKM taxpayer compliance at KPP Pratama Binjai. The population of this research is UMKM taxpayers in Binjai who are registered at the Binjai KPP. The sample for this research is data on UMKM at KPP Binjai and tax revenues for 2017-2020 at KPP Binjai. The analytical method used is multiple linear regression analysis using the SPSS version 25 application. The results of the research show that the Tax Knowledge variable has a significant positive effect on taxpayer compliance, so that the higher the level of tax knowledge, the more obedient they will be in paying taxes. The Tax Fairness variable has a significant positive effect on Taxpayer Compliance. This proves that the more fair perceptions about taxation are formed, the higher the level of Taxpayer Compliance. The Tax Sanctions variable has a significant positive effect on Taxpayer Compliance, this proves that if the Government gives sanctions to people who do not comply with paying taxes then people will be encouraged to pay taxes.
ANALISIS SISTEM PENGELOLAAN KEUANGAN DANA DESA NAGORI MARIHAT BARIS KECAMATAN SIANTAR KABUPATEN SIMALUNGUN Simare-Mare, Putri Ade Nopita Sari; Sembiring, Sabeth
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3625

Abstract

This research aims to determine the financial management system for Nagori Marihat Baris village funds, Siantar District, Simalunggun Regency. Meanwhile, data collection was carried out using interviews and documentation. The population in this research is the budget report and realization of Nagori Marihat Baris village funds from 1975-2023. The sample in this research is the budget report and realization of village funds in 2021-2022 with all village officials and the Nagori Marihat Baris community. The method in this research uses a qualitative descriptive method. The results of this research show that the financial management system for Nagori Marihat Baris village funds uses the Siskuedes application system which makes it easier to operate in conveying activities and programs for the activities carried out, however there are several stages of financial management of village funds in Permendagri No. 20 of 2018 that are still not appropriate based on financial management system, among others: 1). Related planning is the design mechanism for village fund management planning, minimizing wasted costs, integrating policies or opinions, principles and technical preparation.2). The related implementation is revenue and expenditure, making a budget plan for activity costs and carrying out activities, being responsible for the implementation of activities. 3). Related administration is managing village finances, recording every incoming and outgoing budget and closing the cost budget book. 4). Related reporting is submitting implementation realization reports to superiors, knowing the progress of implementing activities and transparency. 5). The related accountability is submitting a realization accountability report and an accountability report submitted no later than 3 months after the end of the relevant budget year as determined by village regulations.
PENGARUH PELAYANAN PAJAK, PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SAMSAT KAB DAIRI Sigiro, Windi; Sitanggang, Abdonsius; Pangaribuan, Jonner
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3626

Abstract

This study aims to determine the factors that affect the motor vehicle tax revenue target at Samsat Kab Dairi. The population used in this study used all taxpayers of Samsat Kab Dairi, with a research sample of 100 taxpayers known by using the slovin technique. The data collection technique was carried out by questionnaire method and processed using SPSS 25 software. The data analysis techniques used in this research are descriptive statistics, data validity test, multiple linea r regression. Based on partial tests that the factors that affect motor vehicle tax revenue are tax services, tax knowledge, tax awareness, tax sanctions have a positive effect, meaning that the higher the tax service, tax knowledge, tax awareness, tax sanctions, the tax revenue of motorized vehicles increases at Samsat Kab Dairi.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN TAPANULI UTARA Sianturi, Yulinda Gita Angely; Silalahi, Evelin Roma Riauli
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3627

Abstract

This research aims to find out how much effectiveness and contribution to rural and urban land and building tax revenue in Tapanuli Utara Regency. The population in this study is target data and realization of rural and urban land and building tax revenues in the Tapanuli Utara Regency Regional Revenue Agency from 2009 to 2022. The sample in this study is the target and realization of rural and urban land and building tax revenues in 2018- 2022. The research method used is descriptive analysis with formulas for level of effectiveness and level of contribution. The results of this research, it shows that the level of to rural and urban land and building tax revenue effectiveness in 2018-2022 has an average of 89.24%. With the "quite effective" category. And the to rural and urban land and building tax revenue contribution to local own-source revenue for 2018-2022 has an average of 2.20% and is classified as "very low". And the level of rural and urban land and building tax contribution to local own-source revenue in 2013-2017 has an average of 1.92%. In the "very poor" category. The level of contribution of rural and urban land and building tax revenue to local own-source revenue during the 5 years of research, namely 2018-2022, has increased from the 5 years before the research, namely 2013-2022.
PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. PERKEBUNAN NUSANTARA IV PABRIK TEH SIDAMANIK UNIT TOBASARI Purba, Maria Verany; Silalahi, Evelin Roma Riauli
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 2 Oktober 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i2.4248

Abstract

This research aims to determine the application of Activity Based Management in increasing production cost efficiency at PT. Perkebunan Nusantara IV Sidamanik Tea Factory. The population in this research is Production Costs, Non-Production Costs, and production activity data starting from the founding of the company from 1979 until now. The samples used in this research are Production Costs, Non-Production Costs, and production activity data for 2022. The data analysis technique used is qualitative descriptive analysis. Based on the results of the analysis and eval_uation, it can be concluded that the realization of production costs for each element of production costs using the Traditional method costs realization of IDR 175.276.450.452. Meanwhile the realization of production costs using the Activity Based Management method costs realization of IDR 169.616.770.368. Based on a comparison of the two methods, it can be seen that the cost difference is IDR 5.659.680.084. It can be seen that by implementing Activity Based Management you can identify value-added activities and non-value-added activities. So the level of production cost efficiency using the Company's Activity Based Management method can save costs of up to 3.22%. Therefore, companies need to apply the Activity Based Management method to eliminate non-value-added activities so that production cost efficiency can be achieved.
PENGARUH TARIF PAJAK DAN SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK PENGHASILAN: (Studi Kasus Pada UMKM Kabupaten Tapanuli Utara) Sihombing, Irnawati; Pangaribuan, Jonner; Tarigan, Miska Irani; Sitanggang, Abdonsius
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 2 Oktober 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i2.4249

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tarif pajak dan sistem perpajakan terhadap pembayaran pajak penghasilan pada UMKM Tapanuli Utara. Populasi penelitian ini adalah jumlah UMKM pada tahun 2018-2022. Penentuan sampel menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan pengujian hipotesis menggunakan uji t (parsial) dan uji f (simultan) dengan tingkat signifikan 5%. Hasil penelitian secara parsial menunjukkan bahwa tarif pajak berpengaruh positif dan signifikan terhadap kemauan UMKM membayar pajak penghasilan dan sistem perpajakan berpengaruh positif dan signifikan terhadap kemauan UMKM membayar pajak penghasilan. Disarankan bagi DJP (Direktorat Jendral Pajak) lebih menekankan tarif pajak untuk meningkatkan kemauan UMKM dalam membayar pajak penghasilan dan bagi peneliti yang ingin melakukan penelitian yang sama, diharapkan mengambil variabel lain yang mempengaruhi kemauanm UMKM membayar pajak.
ANALISIS SISTEM PENGELOLAAN KEUANGAN DANA DESA NAGORI MARIHAT BARIS KECAMATAN SIANTAR KABUPATEN SIMALUNGUN Simare-Mare, Putri Ade Nopita Sari; Sembiring, Sabeth
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 2 Oktober 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i2.4250

Abstract

This research aims to determine the financial management system for Nagori Marihat Baris village funds, Siantar District, Simalunggun Regency. Meanwhile, data collection was carried out using interviews and documentation. The population in this research is the budget report and realization of Nagori Marihat Baris village funds from 1975-2023. The sample in this research is the budget report and realization of village funds in 2021-2022 with all village officials and the Nagori Marihat Baris community. The method in this research uses a qualitative descriptive method.The results of this research show that the financial management system for Nagori Marihat Baris village funds uses the Siskuedes application system which makes it easier to operate in conveying activities and programs for the activities carried out, however there are several stages of financial management of village funds in Permendagri No. 20 of 2018 that are still not appropriate based on financial management system, among others: 1). Related planning is the design mechanism for village fund management planning, minimizing wasted costs, integrating policies or opinions, principles and technical preparation.2). The related implementation is revenue and expenditure, making a budget plan for activity costs and carrying out activities, being responsible for the implementation of activities. 3). Related administration is managing village finances, recording every incoming and outgoing budget and closing the cost budget book. 4). Related reporting is submitting implementation realization reports to superiors, knowing the progress of implementing activities and transparency. 5). The related accountability is submitting a realization accountability report and an accountability report submitted no later than 3 months after the end of the relevant budget year as determined by village regulations.

Page 4 of 5 | Total Record : 49

 1   2   3   4   5 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Volume 4 Nomor 1 April 2025 Volume 3 Nomor 2 Oktober 2024 Volume 3 Nomor 1 April 2024 Volume 2 Nomor 2 Oktober 2023 Volume 2 Nomor 1 April 2023 Volume 1 Nomor 2 Oktober 2022 Volume 1 Nomor 1 April 2022