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Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)

JAAPI
Website

Published by Universitas Muslim Nusantara Al Washliyah Medan

ISSN : - EISSN : 26866064 DOI : https://doi.org/10.32696/jaapi

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi Perilaku.

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

Articles 89 Documents

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ANALISIS RASIO LIKUIDITAS DAN RASIO AKTIVITAS DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA BPJS KETENAGAKERJAAN CABANG MEDAN KOTA Remi Syahdeni; Ardhansyah Putra Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 1 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

This study aims to see the profit growth in BPJS Ketenagakerjaan Branch Medan Kota. This type of research is descriptive qualitative, the data collection technique used is documentation, the data used are financial reports (Activity Reports and Financial Position Reports) for the last 5 (five) years from 2015 to 2019 using the financial ratio analysis method. The financial ratios used are the Liquidity Ratio (Working Capital to Total Asset) and the Activity Ratio (Total Asset Turnover). The results showed that the Liquidity Ratio has a good performance value in profit growth because the amount of current assets is higher than current debt and the value of theratio Working Capital to Total Asset is above industry standards. And the activity ratio has a poor financial performance value in profit growth because theratio Total Asset Turnover during 2015 to 2019 has a value that is below industry standards.

ANALISIS PENGENDALIAN PERSEDIAAN KELAPA SAWIT DENGAN METODE ECONOMIC ORDER QUANTITY(STUDI KASUS PADA PTPN IV UNIT USAHA ADOLINA) Ova Novi Irama; Murni Dahlena
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 1 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

The aims of this study is to determine whether Economic Order Quantity method can be applied in Control of Oil Palm Inventory at PTPN IV Unit Usaha Adolina. This research was conducted by comparing between inventory controlaccording to company policy with the Economic Order Quantity method. The results of the study prove that there are total inventory cost savings of Rp. 274,320,143 in 2017, Rp. 302,087,136 in 2018 and Rp 330.090.690 in 2019 if PTPN IV Unit Usaha Adolina used the Economic Order Quantity method in controlling oil palm inventory. Ordering costs by using EOQ is more economical because the frequency of ordering supplies is reduced so as to reduce costs when ordering. However, companies cannot apply the EOQ method for several reasons, namely oil palm cannot be stored for a long time. If the oil palm is stored for too long it will increase the levels of Free Fatty Acid (ALB) which causes the quality of the oil palm to decrease. The second reason, demand for oil palm varies and is not constant in one period.

PENGARUH SISA LEBIH PEMBIAYAAN ANGGARAN (SiLPA) DAN DANA PERIMBANGAN TERHADAP BELANJA LANGSUNG PADA PEMERINTAH KABUPATEN DELI SERDANG Dwi Saraswati
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 1 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

This research was conducted at the Regional Financial and Asset Management Agency of Deli Serdang Regency. This study aims to examine and find the effect of excess budget financing (SiLPA) and Balancing Funds on direct spending. The population in this study were the Dinas and Districts in Deli Serdang Regency in 2016 - 2018, the population in this study was 52 offices and sub-districts in Deli Serdang Regency. The sampling technique in this study used the purposive sampling method with the criteria of having data from the SiLPA and Balancing Fund reports for 3 (three) consecutive years, namely from 2016 to 2018, the number of samples was 52 x 3 years = 156 samples consisting of 52 Department / District of Deli Serdang Regency. The research method used is a quantitative method. Data processing uses the SPSS version 2.0 application by performing the Classical Assumption Test, Normality Test, Heteroscedasticity Test, Multicollinearity Test, Autocoleration Test, Multiple Regression Analysis, Partial Test (t test), Simultaneous Test (f test), and Determinant Test (R2). Partially the test results show that the excess budget financing (SiLPA) and the Balancing Fund have a significant effect on direct expenditure. Then simultaneously the Excess Budget Financing (SiLPA) and Balancing Funds have a significant effect on Direct Expenditures.

PROBLEMATIKA TRANSPARANSI KEUANGAN ZAKAT Suginam; Sri Rahayu
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 1 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

The potential of zakat in Indonesia is very large, so it needs to be managed professionally, safely, and regularly. In order for the potential of zakat to be collected, it must be realized through the performance of transparent zakat management institutions. Zakat is a mandatory worship in the life of the Muslim community in the social dimension of the people, this is in accordance with the third pillar of Islam and the recommendation for the importance of zakat contained in the word of Allah SWT in the Qur'an. Transparency is one of the factors that influence good governance in government institutions, both structural and non-structural. Zakat transparency is still considered very low and not optimal in zakat management institutions, it can be measured by the gap in potential and realization received and the level of public trust that is still low in zakat management institutions. The purpose of this study is to analyze the problems that occur in the transparency of zakat financial statements in order to find solutions to the problems. The research method is descriptive qualitative by analyzing the events and phenomena that occur. The method of analysis is done by means of observation, interviews and literature.

ANALISIS AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA SMK MARITIM BATAM ITA MUSTIKA; Andi Nadia Amaliah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 2 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

ABSTRAK The purpose in this research is to know the procedures of Cash Receipt Accounting at Batam Maritime Vocational School, know the application of Cash Expenditure Accounting in Batam Maritime Vocational School and know the effectiveness of Cash Receipt and Expenditure Accounting in Batam Maritime Vocational School. The subject of the study is SMK Maritim Batam and the object of this research is Cash Receipt Accounting and Cash Expenditure Accounting. The data collection methods used are documentation methods and interview methods. The method used to describe problems related to the Cash Receipt Accounting procedure and the Cash Expenditure Accounting procedure is a descriptive analysis method. The results of this study show that: (1) The Application of Cash Receipt Accounting in Batam Maritime Vocational School has not been good enough. The functions related in the implementation of the Cash Receipt Accounting System are the cashier's part, the treasurer's part. The documents used are proof of cash acceptance, student payment notebooks. The accounting records used are general journals, cash books. (2) The application of Cash Expenditure Accounting in Batam Maritime Vocational School has not been good enough. The functions related in the implementation of Cash Expenditure Accounting are the cashier's part, the treasurer's part, the Principal. The documents used are proof of cash expenditure, financing approval letter, notes and invoices. The accounting records used are general journals, ledgers, cash books. (3) Accounting of Cash Receipts and Expenditures in Maritime SmK has not been effective enough.

ANALISIS PENERAPAN TAX PLANNING PAJAK PERTAMBAHAN NILAI (PPN) TERHUTANG Ayu Zulfiani; Muhammad Arif; Rizki Filhayati Rambe
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 2 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

CV Arya has an uneven amount of VAT Payable in 2020, where each tax period tends to increase quite drastically. This is because the company has not been optimized in maximizing the input tax that can be credited so that the tax to be paid is quite large. This research is expected to be able to determine the factors that cause the company's VAT payable to fluctuate every month, to find out the strategies that can still be optimized in tax planning for VAT, as well as strategy tax planning the right so that VAT efficiency can be realized. The analytical method used is described using a quantitative approach. The types of data used are primary and secondary data. The results of the study indicate that the factors that cause VAT payable are very volatile because the company has not been optimized in maximizing its input tax. In addition, several strategies that are not optimized by companies for VAT are not yet optimal in Output Tax Efficiency Invoices, Lack of efficiency by Delaying Tax planning Input Taxes with Delaying Crediting Input Taxes and still making purchase of BKP/JKP to Non PKP. As for strategy tax planning the right so that the efficiency of Value Added Tax can be realized by purchasing BKP/JKP to PKP only.

ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS UNTUK PERENCANAAN DAN PENGENDALIAN KEUANGAN PADA RUMAH SAKIT MITRA SEJATI Reza Ary Pratama Reza; Alistraja Dison Silalahi; Dwi Saraswati
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 2 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Abstract The objective of this research was to analyze the accounting information system for cash receipts and disbursements for financial planning and control at Mitra Sejati Hospital Medan. The problem raised in this research is that the accounting information system at Mitra Sejati Hospital has not been effective, and there are still improvements in the system. The object of this research is Mira Sejati Hospital. This research is a qualitative research and uses descriptive analysis with a flowchart approach. Methods of data analysis by collecting, analyzing data in the application of accounting information systems in Mitra Sejati hospital. The results of the research indicate that a good accounting information system has played a role in improving the internal control system for cash receipts. This can be seen from the cash receipts accounting information system whose system is online in collaboration with third parties. So that the accounting information system can guarantee cash security implemented by Mitra Sejati Hospital so that it plays an important role in improving the internal control system in terms of providing and providing accurate and reliable information on cash receipts.

PERBANDINGAN PROFITABILITAS INDUSTRI PERBANKAN SYARIAH DAN PERBANKAN KONVENSIONAL MENGGUNAKAN METODE STRUKTUR KINERJA (STUDI KASUS PADA BANK BRI SYARIAH DAN BANK BRI KONVENSIONAL) Nurul Azmi Nurul; Rizqy Fadhlina Putri Rizqy; Ardhansyah Putra Harahap
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 2 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

This study aims to analyze the Comparison of Profitability of the Islamic Banking Industry and Conventional Banking Using the Performance Structure Method (Case Study on Sharia Bank Bri Syariah and Conventional Bri Bank. This study uses a qualitative descriptive approach, aims to determine the Comparison of Profitability of Islamic Banking Industry and Conventional Banking Using the Structure Method). Performance (Case Study on Sharia BRI Bank and Conventional BRI Bank. The subjects in this research are BRI Syariah Bank and Conventional BRI Bank and the object of this research is the income statement of BRI Syariah Bank and Conventional BRI Bank. The analytical technique used is qualitative. the results of the study, it can be concluded that the comparison of profitability between BRI Syariah Banks and Conventional BRI Banks is significantly different.The profitability ratio values obtained by Conventional Banks are greater than the profitability ratio values obtained by conventional banks. lkan Islamic Bank. It can be concluded that Conventional BRI Bank shows better financial performance than Sharia BRI Bank.

ANALISIS ARUS KAS OPERASI DAN LABA BERSIH TERHADAP LIKUIDITAS PADA PT BESMINDO MATERI SEWATAMA Tamara Septian Dari; Sri Wardany; Murni Dahlena Nasution
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 2 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

This study aims to determine the analysis of operating cash flow and net profit on liquidity at PT. Besmindo Material Sewatama. This study uses a quantitative descriptive approach, aiming to determine the relationship between two or more variables. The population of this research is the financial statements of PT. Besmindo Materi Sewatama during 2017-2019 multiplied by 12 months so that the population of this study was 36 months. The sample of this study uses the entire population, namely l operating cash flow statements and income statements for 36 months from 2017-2019. The analysis technique used is multiple regression analysis. The suitability test using the t test and F test was conducted to test the effect partially and simultaneously between the independent variable and the dependent variable with the assumption that other variables are considered constant. The results of the analysis obtained that the t value for the Operating Cash Flow (X1) variable was 6.533 when compared to the t table value of 1.69236. Then the calculated T obtained is greater than the T table value or 6.533 > 1.69236 then it is also seen that the sig value is smaller than the probability value of 0.05 or 0.000 < 0.05. So it can be concluded that the operating cash flow variable has an effect on liquidity. The results of the analysis obtained that the t value for the Net Profit (X2) variable was 0.611 when compared to the t table value of 1.69236. Then the calculated T obtained is smaller than the T table value or 0.611 < 1.69236 then it is also seen that the sig value is greater than the probability value of 0.05 or 0.545 > 0.05. So it can be concluded that the Net Profit variable has no effect on Liquidity. Based on the simultaneous test (f test), the calculated f value is 21,513 with a sig level of 0.000, therefore the sig value is 0.000 <1 0.05 and the calculated F value is 21,513 > F table 2.79. This shows that Ha is accepted so it can be concluded that the independent variable X1 and X2 simultaneously affect the dependent variable Y. Based on the coefficient of determination test the value of R square is 0.566. This means that the effect of variable X on variable Y is 56.6%, while the remaining 0.434 or 43.4% is influenced by other variables not included in this study.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN TAHUNAN PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Agung Widiantara; Ratna Sari Dewi; Murni Dahlena
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

The purpose of this study was to determine whether partially or simultaneously the effect of leverage, liquidity, profitability, company size and company age on the completeness of the disclosure of the annual report of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample in this study amounted to 29 companies consisting of 3 periods, namely 2018 to 2020, so the number of panel data processed in this study was 87 data. The data collection technique used was literature study and documentation. Data processing using SPSS Version 20.0 for windows. Data analysis techniques used are classical assumptions, multiple linear regression, and hypotheses. The results obtained (1) leverage does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (2) liquidity does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange. (IDX), (3) profitability does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (4) company size does not affect the completeness of the disclosure of the annual reports of food and beverages companies listed on the Stock Exchange. Indonesia (IDX), (5) Company age has a positive and significant effect on the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (6) simultaneously leverage, liquidity, profitability, company size, and company age positive and significant effect on k complete disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX). The influence of the independent variable on the dependent variable is 21.8%. While the remaining 78.2% of the dependent variable can be explained by other variables not discussed in this study

Page 3 of 9 | Total Record : 89

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Prodi. Akuntansi, Fakultas Ekonomi, Universitas Muslim Nusantara Al-Washliyah Jl.Garu II No.93 Medan FE Prodi Akuntansi UMN AL Washliyah Kode Pos : 20147 061 7867044 / 7862747

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Sumatera utara

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ardhansyah Putra

Contact Email akuntansiumnaw@gmail.com

Phone +6285276489969

Journal Mail Official akuntansiumnaw@gmail.com

Editorial Address Prodi. Akuntansi, Fakultas Ekonomi, Universitas Muslim Nusantara Al-Washliyah Jl.Garu II No.93 Medan FE Prodi Akuntansi UMN AL Washliyah Kode Pos : 20147 061 7867044 / 7862747

Location Kota medan, Sumatera utara INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ardhansyah Putra

Contact Email
akuntansiumnaw@gmail.com

Phone
+6285276489969

Journal Mail Official
akuntansiumnaw@gmail.com

Editorial Address
Prodi. Akuntansi, Fakultas Ekonomi, Universitas Muslim Nusantara Al-Washliyah Jl.Garu II No.93 Medan FE Prodi Akuntansi UMN AL Washliyah Kode Pos : 20147 061 7867044 / 7862747

Location
Kota medan,

Sumatera utara

INDONESIA