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Ardhansyah Putra
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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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INDONESIA
Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
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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PENGARUH KETERLIBATAN PEMAKAI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA KANTOR SAMSAT DELI SERDANG Ifan Fadillah Harahap; Alistraja Dison Silalahi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 1 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i1.2478

Abstract

This study aims to determine the effect of user involvement and personal technical skills on the performance of accounting information systems at the Deli Serdang Samsat Office. This research is a type of quantitative research. The sampling technique was carried out using a non-purposive sampling technique. In research, respondents are people who are asked to provide information about a fact or opinion. This information can be conveyed in writing, namely when filling out a questionnaire, or verbally, when answering an interview. Respondents in this study were all employees who worked at the Deli Serdang Samsat Office, totaling 30 respondents. The data analysis technique used in this study is multiple linear regression analysis with SPSS 22 software tools. The multiple linear regression equation, namely Y = 42.262 + 0.047X1 + 0.062X2 + e illustrates that the independent variable (independent) is user involvement (X1), and Personal Technical Ability (X2) in the regression model can be stated if one independent variable changes by 1 (one) and the other is constant, then the change in the dependent variable (Y) is equal to the coefficient value (b) of the variable value of 42.262 giving the understanding that if User Engagement (X1) and Personal Technical Ability (X2) simultaneously or together do not change or are equal to zero (0), then the value of the Company (Y) is 42.262 units.
DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Wulan Indah Sari Sinaga; Reza Hanafi Lubis
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 1 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i1.2479

Abstract

The objective of the research was to determine the "Determinants of Tax Aggressiveness in Manufacturing Companies Listed on the Indonesia Stock Exchange". The type of research used was quantitative research. The population in this research was 193 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The method used to determine the sample was purposive sampling with a sample of 70 companies for 3 consecutive years. The data collection method was to use documentation by taking financial statement data on the Indonesia Stock Exchange. Data that was ready to be processed would be tested using the SPSS 25 program. Based on the results of the research shows that: (1) Liquidity had no positive influence on tax aggressiveness; (2) Leverage had a positive influence on tax aggressiveness; (3) Profitability had no positive influence on tax aggressiveness; (4) The size of the company had no positive influence on tax aggressiveness. Based on the F test liquidity, leverage, profitability, and company size had a positive influence on tax aggressiveness.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PT. MEDAN METROPOLITAN MONOREL Fanotona Ndruru
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 1 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i1.2480

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Faktor- Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Pt. Medan Metropolitan Monorel. Jenis penelitian ini adalah penelitian kuantitatif. Sampel dalam penelitian ini 64 karyawan yang merupakan kepala bagian keuangan, manager keuangan, ACC Laporan keuangan, Staff logistik, dan juga staf akuntansi yang bertanggung jawab dalam pembuatan laporan keuangan pada PT. Medan Metropolitan Monorel yang memiliki akses terhadap sistem informasi Akuntansi.. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear sederhana, uji hipotesis dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa berdasarkan analisis regresi linear sederhana diketahui persamaan dan analisis regresi linier sederhana dengan persamaan Nilai koefisien Konstanta (a) yaitu Sistem Informasi Akuntansi sebesar 121.23. Nilai regresi dari Partisipasi Pemakai Sistem Informasi (X1) sebesar 0.59, dan nilai regresi dari Dukungan Pimpinan (X2) sebesar 0.115, Pengembangan Sistem (X3) sebesar 0.358. variabel yang paling dominan dalam mempengaruhi Kinerja Sistem Informasi Akuntansi adalah variabel Dukungan Pimpinan karena memiliki nilai beta terbesar yaitu sebesar 0.358. Nilai Koefisien regresi Nilai R. Berdasarkan hasil uji t diketahui bahwa Partisipasi Pemakai Sistem Informasi (X1), Dukungan Pimpinan (X2), Pengembangan Sistem (X3) berpengaruh positif dan signifikan terhadap terhadap Kinerja Sistem Informasi Akuntansi (Y) PT. Medan Metropolitan Monorel Medan. Berdasarkan hasil uji koefisien determinasi diketahui bahwa nilai Adjust R Square yaitu sebesar 0,301 atau 30,1%, Sedangkan sisanya 70,9% dipengaruhi oleh variabel lain di luar penelitian ini.
Perencanaan dan Pengawasan Biaya Operasional PT. Perkebunan Nusantara III Medan Tahun 2016-2022 Hidayat, Vabella Maharani; Muhammad Arif; Nurwani
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 2 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i2.2547

Abstract

The research aims to find out the planning and monitoring of operational costs and find out what actions are taken by PT. Perkebunan Nusantara (PTPN) III Medan for the 2016-2022 period in mitigating operational cost inconsistencies. This research uses a qualitative descriptive method with data collection methods in the form of observation and interviews. Based on the research results, it is known that the planning carried out by PTPN III Medan is quite good, the planning is made using a Top Down and Bottom Up approach, the budget is also prepared based on the needs of each division. Supervision is also quite good, with almost no obstacles encountered. The operational cost monitoring mechanism prioritizes the responsibility, trust and honesty of each employee and employees. There are several ways to prevent irregularities in PTPN III Medan's operational costs, namely setting benchmarks for the budget that will be spent on the production process, recording the results of actual implementation and comparing the operational costs incurred with the standards that have been set
Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha Dan Skala Usaha Terhadap Persepsi Penggunaan Informasi Akuntansi Pada Pelaku UMKM Kota Medan Nurhajelin; Harahap, Junita Putri Rajana
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 2 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i2.2583

Abstract

UMKM have an important role because they are able to create business fields to support daily economic needs. Accounting knowledge and business experience are one of the factors in developing a business. The purpose of this research is to find out whether Accounting Knowledge, Business Experience and Business Scale affect the Use of Accounting Information in UMKM in Medan City. This type of research is quantitative research using primary data in the form of a questionnaire. The population in this study are 1,771 UMKM in the city of Medan. The sample used in this study used simple random sampling, namely as many as 80 samples with several criteria. The data analysis method used is multiple linear regression and hypothesis testing using SPSS. The results showed that accounting knowledge and business scale had a partial and significant effect on the use of accounting information, while business experience had no partial and significant effect on the use of accounting information. Accounting knowledge, business experience and business scale simultaneously and significantly influence the use of accounting information.
ANALISIS ANGGARAN KAS SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN MENINGKATKAN LIKUIDITAS PADA PERUSAHAAN DAERAH PEMBANGUNAN KOTA MEDAN Noviyanti Siregar; Ova Novi Irama
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 1 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i1.2590

Abstract

Development of Current ratio in PD. Medan City Development in 2016-2017 from 118.8% to 66.6% In 2017-2018 it decreased from 66.6% to 31.2%, in 2018-2019 it increased from 31.2% to 64.4% and in 2019-2020 experienced a decrease from 64.4% to 47.4%. The increase and decrease in the current ratio above is not good, so it can be concluded that the company is in an illiquid state. The quick ratio decreased in 2016-2017 from 116% to 64.2%, in 2017-2018 it decreased from 64.2% to 30.1%, in 2018-2019 it increased from 30.1% to 63.6 %, in 2019-2020 it decreased from 63.6% to 12.9%. In 2016-2017 the cash ratio decreased from 15.7% to 4.29%, in 2017-2018 it decreased from 4.29% to 1.14%, in 2018-2019 it increased from 1.14% to 1 .19% and in 2019-2020 the cash ratio increased from 1.19% to 1.51%. Based on the research results, the results of the cash budget analysis show that cash does not meet needs because a good Current ratio is at the limit of 200% and cash budget analysis cannot increase liquidity in the Medan City Regional Development Company in the 2016-2020 period because it is not at the standard ratio namely 99.56% for Quick Ratio, 100% for Cash Ratio, and 122% for Current ratio .
PENGARUH PENERAPAN E-FILLING, PEMAHAMAN PERPAJAKAN DAN PREFERENSI RISIKO WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMAMEDAN TIMUR Ira Inggi Wibowo; Sri Fitria Jayusman
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 2 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i2.2754

Abstract

Taxpayers have a role in the tax collection system and greatly determine the achievement of tax revenue targets. This research aims to analyze the effect of implementing e-filing, understanding taxation and taxpayer risk preferences on individual taxpayer (WPOP) compliance. This research is a type of quantitative research that is causal associative in nature using survey methods. The research sample was 100 WPOP at KPP Pratama Medan Timur. Research data was collected using a questionnaire. The data analysis technique uses multiple linear regression analysis with the help of the SPSS program. The research results concluded that: (1) the implementation of e-filing has a positive and significant effect on taxpayer compliance; (2) understanding taxation has a positive and significant effect on taxpayer compliance; (3) taxpayer risk preferences have a positive and significant effect on taxpayer compliance; and (4) the implementation of e-filing, understanding taxation and taxpayer risk preferences simultaneously have a positive and significant effect on individual taxpayer compliance at KPP Pratama Medan Timur. The contribution or influence of the variables implementing e-filing, understanding taxation and risk preferences on individual taxpayer compliance is 43.9%, while the remaining 56.1% is explained by factors or variables other than the variables proposed in this research.
Faktor Fundamental Terhadap Harga Saham Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Angel, Cornelia Grace; Arie Pratania Putri; Wedilya; Debbi Chyntia Ovami
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i1.2813

Abstract

Pemerintah Indonesia mengumumkan kebijakan PSBB untuk mencegah penyebaran Corona Virus Disease 2019 yang muncul di awal tahun 2020. Penerapan PSBB ini berdampak pada aktivitas dunia usaha yang berujung pada penurunan atau bahkan hilangnya aktivitas perekonomian selama pandemi. Penelitian kuantitatif ini bertujuan untuk mengetahui faktor fundamental yang terdiri dari variabel Current ratio, Return On Equity, Debt to Equity Ratio, Total Asset Turnover yang mempengaruhi harga saham. Penelitian dilakukan dengan harapan dapat mempermudah pihak-pihak yang bersangkutan untuk memperkirakan prospek jangka panjang. Penelitian ini menggunakan metode kuantitatif dan pengolahan data dengan program Eviews 12. Metode purposive sampling diterapkan untuk menarik sampel penelitian. Hasil penelitian yang diperoleh: (1) Current Ratio berpengaruh signifikan secara parsial terhadap harga saham ; (2) Return On Equity tidak berpengaruh signifikan terhadap harga saham ; (3) Debt to Equity Ratio tidak berpengaruh signifikan secara terhadap harga saham ; (4) Total Asset Turnover tidak berpengaruh signifikan terhadap harga saham dan ; (5) Hasil pengujian hipotesis secara simultan atau uji F variabel Current Ratio, Return On Equity, Debt to Equity Ratio, dan Total Asset Turnover mempunyai pengaruh terhadap harga saham.
Pengaruh Kecanggihan Teknologi Informasi, Kemampuan Pemakai Sistem Informasi Terhadap Efektivitas Sistem Informasi Akuntansi Pada Bank BRI Lubuk Pakam maulida, tsania
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i1.3228

Abstract

Kemampuan pemakai system informasi adalah Efektivitas sistem informasi akuntansi merupakan capaian atau hasil dari aktivitas penting sekelompok elemen sistem yang saling terintegrasi dalam mengumpulkan, mencatat, dan mengolah data menjadi informasi yang berkaitan dengan pemenuhan kebutuhan pengguna sebagai landasan untuk pengambilan keputusan. Tujuan penelitian ini adalah untuk mengetahui Pengaruh Kecanggihan Teknologi Informasi, Kemampuan Pemakai Sistem Informasi Terhadap Efektivitas Sistem Informasi Akuntansi Padabank BRI Lubuk Pakam Dalam penelitian ini, penulis menggunakan metode pendekatan penelitian deskriptif dan kuantitatif dengan jenis penelitian asosiatif, karena adanya variabel- variabel yang akan ditelaah hubungannya serta tujuannya untuk menyajikan gambaran mengenai hubungan antara variabel-variabel yang diteliti. Populasi dalam penelitian ini adalah seluruh karyawan KCP. BANK BRI Lubuk Pakam. yang berjumlah 32 Populasi. Kecanggihan Teknologi Informasi dan Kemampuan Pemakai Sistem Informasi berpengaruh pada Efektivitas Sistem Informasi Akuntansi sebesar 57.1% sedangkan 42,9% dipengaruhi oleh variabel lain di luar penelitian ini dan yang tidak diteliti oleh peneliti. Berdasarkan hasil penelitian pengaruh dari setiap variabel secara simultan dapat dilihat bahwa H4 diterima diterima Kecanggihan Teknologi Informasi dan Kemampuan Pemakai Sistem Informasi maka akan berpengaruh pada Efektivitas Sistem Informasi Akuntansi
PERANAN AUDIT INTERNAL DALAM MENINGKATKAN PENERAPAN PRINSIP GOOD GOVERNANCE DI KANTOR DINAS KEHUTANAN PROVINSI SUMATERA UTARA Nurliana Nababan; Ratna Sari Dewi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 2 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i2.3247

Abstract

The research conducted aims to determine the role of internal audit at the North Sumatra Provincial Forestry Office. Aims to find out the role of internal audit in improving the application of the principles of good governance at the Office of the Forestry Service of North Sumatra Province. Type of Qualitative Descriptive Research The research subjects were the North Sumatra Provincial Forestry Office and the object is the head of the substance of the finance section, treasurer and three employees of the finance section. The data collection technique used in this study was by using interviews, observation and library techniques. The analysis technique used is by first collecting data, data reduction, data presentation and drawing conclusions or verification so as to provide a clear picture of the problem under study. The results of the study can be concluded that there is a role for Internal Audit in enhancing the principles of Good Governance at the Provincial Forestry Office of North Sumatra Province. Research results also provide information that the importance of good governance in measuring the success of each employee's performance.

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