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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 470 Documents
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Penyetoran dan Pelaporan Pajak Penghasilan Pasal 21 pada Yayasan Pembangunan dan Pendidikan Jihadul Ilmi (Al Ulum) Medan Quini Dwi Wani Jingga
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.2391

Abstract

This study aims to analyze the payment and reporting of Income Tax Article 21 at the Jihadul Ilmi Educational and Development Foundation (Al Ulum) in Medan. Income Tax Article 21 is a tax obligation that must be fulfilled by any business entity or organization that pays salaries to employees or workers. The research method used is a descriptive approach with qualitative analysis, where data is collected through interviews with the foundation’s financial managers and documentary studies of tax reports submitted. The findings indicate that the Jihadul Ilmi Foundation has made payments and reports for Income Tax Article 21 in accordance with the applicable regulations, although there are still some deficiencies in the reporting process that need improvement, particularly concerning the timeliness of the reports. The implications of this study highlight the importance of a better understanding of tax obligations, as well as the need to improve the tax administration system to ensure tax duties are fulfilled more efficiently and on time.
Perhitungan Pajak Penghasilan PPh (Pasal) 21 pada Pegawai Tetap SMA Swasta YPK Medan Citra Amanda
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.2393

Abstract

This study aims to calculate and analyze the Income Tax (PPh) Article 21 for permanent employees at SMA Swasta YPK Medan. PPh Article 21 is a tax levied on income received by employees working at institutions or companies. The research method used is descriptive quantitative with a case study approach, focusing on 10 permanent employees selected as the sample. The data used in the calculation of PPh Article 21 includes monthly gross income, marital status, number of dependents, and allowances received by each employee. The results of the study show that most employees do not have taxable income (PKP) because the total Non-Taxable Income (PTKP) exceeds their net income. The implications of this research highlight the importance of a better understanding of income tax calculations for employees, as well as the need for further monitoring to ensure tax reporting is done accurately and in accordance with the prevailing tax regulations.
Strategi Penganggaran Berbasis Data : Meningkatkan Akurasi dan Efisiensi Keuangan Perusahaan Muammar Khaddafi; Najwa Balqis Aulia; Afni Dinda Anggreani; Naya Shafira; Fita Hermaya
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2395

Abstract

Effective and efficient financial management is a crucial aspect in achieving organizational goals. The processes ofplanning, recording, and accountability in budget management can be enhanced through the implementation of a sound accounting system. This article discusses the importance of efficiency in budget management, including waste reduction and proper resource allocation, and how these factors can maximize desired outcomes. Additionally, the role of media as a disseminator of accurate economic information significantly influences public understanding, economic literacy, and economic stability. By enhancing transparency and accountability in financial management, society can make better decisionsandcontribute to sustainable economic growth.
Green Accounting dan Corporate Social Responsibility (CS): Konsep dan Implementasi dalam Bisnis Berkelanjutan Bella Sartika; Ersi Sisdianto
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2642

Abstract

Green accounting and corporate social responsibility (CSR) are two critical concepts in fostering sustainable business practices. Green accounting emphasizes the inclusion of environmental and social costs in financial reporting, providing companies with a more comprehensive view of their sustainability performance. Meanwhile, CSR involves corporate commitments to societal and environmental welfare, which enhance reputation and stakeholder relations. This article explores the integration of green accounting and CSR, highlighting their benefits, challenges, and implementation strategies. By adopting these approaches, businesses can not only achieve financial growth but also contribute positively to society and the environment.
Dampak Implementasi Akuntansi Sosial dan Lingkungan terhadap Keberlanjutan Perusahaan: Studi pada Sektor Kehutanan dan Perkebunan Gafrila Nibrasshadid Purwant; Ersi Sisdianto
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2749

Abstract

This study aims to identify the relationship between environmental accounting and environmental performance of plantation companies listed on the Indonesia Stock Exchange. It is hoped that this research will provide input for the plantation industry in the process of formulating disclosures. Sufficient place. The secondary data used in this study are annual reports and PROPER assessment results of the Ministry of Environment and Forestry for plantation companies listed on the Indonesia Stock Exchange. This study used purposive sampling method, and road analysis was used. To determine the effect of the intervention variables in the study, the sobel test was used. The research shows that environmental accounting has a positive impact on environmental performance; the better the implementation of environmental accounting, the better the environmental performance; then, corporate social responsibility has a positive impact on environmental performance; and, the higher the disclosure of corporate social responsibility, the higher the value of environmental performance, and corporate social responsibility as an intervention variable.
Dampak Implementasi E-Filing dan E-Billing Terhadap Kepatuhan Wajib Pajak Fitria Novi Nuraini
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2869

Abstract

Taxes are one of Indonesia's main sources of income. In the government's efforts to improve tax compliance, e-filing and e-billing systems are used. The aim of this research is to find out how the implementation of e-filing, e-billing systems and better understanding of taxes affects taxpayer compliance in the city of Bandung. This research uses quantitative methodology. The research population is taxpayers registered at KPP Pratama Bandung Cibeunying. The research sample was 100 individual taxpayer respondents registered at KPP Pratama Bandung Cibeunying. The research hypothesis was tested using multiple regression analysis. Research shows that the use of e-filing and e-billing does not partially influence the increase in taxpayer compliance in Bandung City, and understanding tax levels only slightly influences this increase. Research shows
Pengaruh Literasi Keuangan Terhadap Perilaku Investasi Milenial di Indonesia Oktavia Oktavia; Muhammad Riziq Noval; Melani Fitriya Handayani; Rizka Hanipah; Priski Yohana Sihombing
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2870

Abstract

Financial literacy is an individual's ability to understand and manage finances, which plays an important role in making investment decisions. In the context of millennials in Indonesia, financial literacy is a key factor influencing investment behavior, especially in the digital era that provides wide access to various investment instruments such as stocks, mutual funds, and crypto. This journal discusses the relationship between financial literacy and millennial investment behavior by highlighting the importance of financial understanding in managing risk, making rational investment decisions, and driving individual economic growth
Pemanfaatan Teknologi Digital Dalam Strategi Marketing dan Pendampingan Pencatatan Laporan Keuangan Sederhana Pada UMKM Roti Bakar Manies Salma Rahmi Ramadhani Putri; Yudas Tadius Andi Candra
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2873

Abstract

This community service activity aims to help Roti Bakar Manies MSMEs increase their competitiveness through digital technology. The process begins with problem identification, followed by outreach about the importance of digital marketing and training on the use of social media and e-commerce platforms. Assistance to ensure the effectiveness of program implementation, then continues with the implementation stage and ends with evaluation to measure the success of the program. As a result, the digital marketing strategy succeeded in increasing the visibility and reach of the MSME market, thereby having a positive impact on sales. Apart from that, good financial management this also makes it easier to prepare more accurate financial reports. This program is expected to not only support the growth of MSMEs, but also contribute to the local economy and the welfare of the surrounding community.
Pengaruh Corporate Governance Dan Arus Kas Operasi Terhadap Financial Distress Karina Dilla Ovtaviani; Eka Rima Prasetya
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2874

Abstract

This study aims to determine the effect of corporate governance represented by institutional ownership and managerial ownership as well as operating cash flow on financial distress conditions in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. Financial distress conditions are measured using the Zmijewski model. The analysis method used is panel data regression with the help of Eviews 9 software. Through a purposive sampling approach, 24 companies were selected that fit the research criteria. The results showed that partially, institutional ownership and managerial ownership have no influence on financial distress, while operating cash flow has an influence on financial distress. Jointly, the three variables namely institutional ownership, managerial ownership, and operating cash flow are proven to have an influence on financial distress.
Pengaruh Biaya Produksi Dan Biaya Pemasaran Terhadap Laba Bersih Perusahaan (PT Unilever Indonesia Tbk Yang Terdaftar Pada BEI Periode 2014– 2023) Tiara Aprillia
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2890

Abstract

This research aims to determine the effect of production costs and marketing costs on the net profit of the company PT Unilever Indonesia Tbk which is listed on the Indonesia Stock Exchange (BEI) for the 2014-2023 period. The method used in this research is descriptive method. The data collection technique is carried out through secondary data, namely data obtained indirectly, data taken in the form of published data through the official website of the Indonesian Stock Exchange and the PT Unilever Indonesia website. The analytical methods used in this research are descriptive analysis, regression analysis with normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, multiple linear regression test and hypothesis testing using the t test, f test and analysis of the coefficient of determination.Based on the results of research conducted, it shows that simultaneously, the variables of production costs and marketing costs have a significant effect on the net profit price. Partial test results show that the production cost variable has a significant effect on net profit, but partial test results for the marketing cost variable show that this variable does not have a significant effect on the net profit of the company PT Unilever Indonesia Tbk for the 2014-2023 period.

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