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JAKPI
Published by Universitas Negeri Medan
ISSN : 23017481     EISSN : 27765474     DOI : https://doi.org/10.24114/jakpi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi, Keuangan & perpajakan Indonesia (JAKPI) di kelola oleh Jurusan Akuntansi Universitas Negeri Medan yang di terbitkan dua kali dalam setahun, yaitu pada bulan April dan September. Jurnal ini adalah media publikasi ilmiah yang di terbitkan secara on line dengan mempublikasikan hasil-hasil penelitian baik dalam bentuk riset kuantitatif maupun kualitatif dan kajian teori oleh para akademisi, praktisi, mahasiswa, dan pihak-pihak yang berkepentingan. Adapun cakupan dari jurnal pada bidang akuntansi keuangan, perpajakan, akuntansi syariah, sistem informasi akuntansi, dan auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 138 Documents
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Analisis Akuntansi Pendapatan Perpajakan Dalam Rangka Penerapan Akuntansi Berbasis Akrual Pada Kantor Pelayanan Pajak Pratama Medan Belawan Renny Maisyarah
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 1 (2019): APRIL
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i1.16032

Abstract

Abstrak : Tujuan umum dari penyajian laporan keuangan yaitu untuk memberikan informasi kepada seluruh pengguna laporan keuangan pemerintah sebagai wujud dari akuntabilitas atas pengelolaan keuangan negara, oleh karena itu laporan keuangan disajikan harus mencakup kedalam jenis laporan dan elemen informasi yang sesuai dengan ketentuan peraturan perundang-undangan. Selain itu, Pajak merupakan sumber utama pendapatan pemerintah, oleh karena itu dalam pelayanan atas pembayaran pajak harus menjadi pusat perhatian yang tinggi agar pembayar pajak lebih mudah untuk membayar pajak.Kata Kunci : Akuntansi Pendapatan, Perpajakan, Penerapan Akuntansi
Pengaruh LDR, NPL, BOPO, CAR, DAN, GCG Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018 Purba, Erny Luxy; Hutagalung, Putri Chintia
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 9, No 1 (2021): April 2021
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v9i1.25711

Abstract

AbstrakPermasalahan dalam penelitian ini adalah meningkatnya risiko yang dihadapi oleh bank-bank yang ada di Indonesia antara lain depresiasi rupiah, peningkatan suku bunga sehingga menyebabkan meningkatnya kredit bermasalah. Lemahnya kondisi internal bank sehingga menyebabkan kinerja bank menurun. Penelitian ini bertujuan untuk mengetahui pengaruh Loan to Deposit Ratio, Non Performing Loan, Biaya Operasional Pendapatan Operasional, Capital Adequacy Ratio, dan Good Corporate Governance Terhadap Profitabilitas pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018.Populasi pada penelitian ini adalah seluruh data-data laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2018. Metode pengambilan sampel menggunakan purposive sampling diperoleh sampel sebanyak 17 perusahaan. Penelitian ini menggunakan data sekunder, dengan mengunduh laporan keuangan tahunan dari situs www.idx.co.id, maupun dari situs resmi perusahaan. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis.Hasil dalam penelitian menunjukkan bahwa Loan to Deposit Ratio menunjukkan pengaruh positif dan signifikan terhadap profitabilitas. Artinya pihak bank mampu mengelola pembiayaanTerhadap hutang secara baik. Hasil penelitian ini mampu menjelaskan teori signal. Biaya Operasional Pendapatan Operasional dan Good Corporate Governance menunjukkan pengaruh negatif dan signifikan terhadap profitabilitas. Artinya, perusahaan mampu mengelola biaya operasional dengan baik dan semakin baik kinerja Good Corporate Governance maka tingkat kepercayaan (trust) dari nasabah maupun investor menunjukkan respon yang positif. Hasil penelitian ini mampu menjelaskan teori signal dan teori agen. Non Performing Loan dan Capital Adequacy Ratio tidak berpengaruh signifikan terhadap profitabilitas. Artinya, pihak bank tidak mampu mengelola pinjaman dan memanfaatkan modal dengan baik. Hasil penelitian ini tidak mampu menjelaskan teori signal. Kata Kunci : Profitabilitas, Loan to Deposit Ratio, Non Performing Loan, Biaya Operasional Pendapatan Operasional, Capital Adequacy Ratio, dan Good Corporate Governance
Analisis Pengaruh Budaya Organisasi, Gaya Kepemimpinan, dan Kepuasan Kerja Terhadap Kinerja Pegawai Pada Pemerintah Kabupaten Deli Serdang juliadi juliadi; yulita triadiarti; akmal huda nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 3, No 1 (2016): Jakpi Vol 03 No 01 Edisi April 2016
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v3i1.7430

Abstract

The problems discussed in this study is whether the organizational culture, leadership style and job satisfaction simultaneously affect the performance of employees at the Department of Public Works Deli Serdang regency. This study aims to determine the influence of the analysis of organizational culture, leadership style and job satisfaction on employee performance in Deli Serdang regency administration. The population in this study was an employee at the Department of Public Works Deli Serdang regency. Sources of data in this study are derived from primary data in the form of questionnaire respondents. The variable in this study is vaiabel free (independent), ie Cultural Organization (X1), Leadership Style (X2) and Job Satisfaction (X3). While the dependent variable ( devendent ) is Employee Performance (Y). Data analysis used is multiple regression analisia (multiple regretion).The results showed that simultaneous organizational culture has a significant negative effect on the performance of employees at the Department of Public Works Deli Serdang regency, in other words Ha rejected. While the leadership style and job satisfaction have a significant positive effect on the performance of employees at the Department of Public Works Deli Serdang regency , in other words Ha accepted. Significant value of 0.000 and the value of F at 25 056 . Significance value less than 0.05 and the value of F is greater than F table value (25.056 > 2.911). This is evidenced from the influence of organizational culture on employee performance declined significantly, while the leadership style and satisfaction significantly acceptable .The conclusion of this study is organizational culture has a significant negative effect on the performance of employees at the Department of Public Works Deli Serdang, while the leadership style and job satisfaction has a significant positive effect on the performance of employees at the Department of Public Works Deli Serdang regency administration simultaneously
PEMETAAN KONDISI INTERNAL DAN EKSTERNAL UMKM TRANSPORTASI DENGAN MENGGUNAKAN ANALISIS SWOT DI SUMATERA UTARA ARDIAN HIRAMAN AROTAMA; IRWAN BUDIMAN
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 8, No 2 (2020): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v8i2.20737

Abstract

Abstrak: Penelitian ini memfokuskan pada perusahaan jasa yang sedang mengalami penurunan jumlah penumpang pada wilayah Medan, Bandara Kualanamu Internasional, Siantar, Parapat, Sibolga, dan daerah Singkil. UMKM  juga mengalami permasalahan  yang diakibatkan beberapa factor yaitu: kekurangan armada, cara memasarkan kepada konsumen kurang, dan keterlambatan penjemputan konsumen. Penelitian ini bertujuan untuk mengetahui posisi perusahaan dalam Matriks IFAS dan EFAS serta program kerja prioritas. Metode yang dipakai dalam penelitian ini adalah analisis  SWOT adalah metode perencanaan strategis yang digunakan untuk mengevaluasi kekuatan (strengths), kelemahan (weaknesses), peluang (opportunities), dan acaman (threats) dalam suatu proyek atau spekulasi bisnis. Hasil analisis SWOT menunjukkan bahwa perhitungan Matriks IFAS dan EFAS diperoleh hasil IFAS lebih tinggi daripada EFAS dan skor tertinggi terdapat pada Strengths sebesar 2,0667.Kata kunci : Strategi, SWOT Analysis, Balanced Scorecard, QSPM    
APAKAH MANAJEMEN LABA MERUPAKAN VARIABEL INTERVENING (UNIT ANALISIS PERUSAHAAN PERTAMBANGAN BEI PERIODE 2012-2015) Irene Sukma Lestari Barus; Tetty Lasniroha Sarumpaet; renny maisyarah; Edrida Pulungan
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 6, No 01 (2018): Jakpi Vol 06 No 01 Edisi April 2018
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v6i01.11164

Abstract

This research is motivated by coal price weakened slightly in the last 3 months. Based on data from the Ministry of Energy and Mineral Resources, the price of coal in March 2017 declined as well as the coordinator of the alleged manipulation of sales reports occurred PT Kaltim Prima Coal (KPC), PT Arutmin Indonesia (Arutmin), and the two companies, PT Bumi Resources Tbk Earth) between 2003-2008, while according to the Futures Trading Supervisory Agency, coal prices continue to tend to decline since November 2011 until now. Coal prices in the first three months, lower than the price in the same period last year while coal production in the period January - March 2012 actually increased high. The research data is panel data obtained from Indonesia Stock Exchange Period 2012 – 2015 which using purposive sampling and analyzed by path analysisand Eviews 9.0 program. The study aims to know that earnings management is an intervening variable that connects the leverage with the quality of profit. The result of analysis shows that earnings management is intervening variable to earnings quality but to leverage is not an intervening at Mining Company registered in BEI period 2012-2015.
Analisis Tarif Pajak Progresif Kendaraan Bermotor Berdasarkan The Four Maxims Di Upt Bp2rd Provsu Stabat Putri Kemala Dewi
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 8, No 1 (2020): Jakpi Vol :8 No.1 2020
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v8i1.19027

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan tarif pajak progresif pada pajak kendaraan bermotor berdasarkan The Four Maxims Di UPT BP2RD PROVSU Stabat. Pendekatan penelitian yang digunakan adalah pendekatan deskriptif, menggunakan data kuantitatif berupa data-data jumlah penerimaan pajak kendraan bermotor dan penerimaan pajak progresif serta sumber data primer berupa wawancara dan data sekunder yang dikumpulkan dari laporan-laporan realisasi penerimaan pajak progresif dan Pendapatan Asli Daerah (PAD) pada UPT BP2RD PROVSU Stabat.Hasil penelitian menunjukkan berdasarkan asas equality (asas keadilan), pengenaan tarif pajak progresif pada Pajak Kendaraan Bermotor sangat adil karena pembebanan pajak harus sesuai dengan kemampuan wajib pajak. Berdasarkan asas certainly (asas kepastian hukum), dasar pengenaan Pajak Kendaraan Bermotor sangat jelas sesuai dengan pengenaan tarif pajak progresif pada pajak kendaraan bermotor dipungut berdasarkan Peraturan Gubernur Sumatera Utara No. 37 Tahun 2015. Berdasarkan asas Conveinance of payment (asas ketepatan waktu dalam membayar pajak) pembayaran pajak kendaraan bermotor UPTD melaksanakan pemungutan pajak sesuai dengan tanggal habis masa berlaku pajak kendaraan bermotor. Berdasarkan asas efisiensi pengenaan tarif pajak progresif pada kendaraan bermotor melalui pelayanan pemungutan pajak dan informasi pemungutan pajak yang sangat jelas dan cukup baik, UPT BP2RD PROVSU Stabat berusaha terjun langsung ke masyarakat melalui camat atau lurah dengan menggunakan fasilitas–fasilitas yang ada dan berusaha untuk mencapai pendapatan pajak melebihi target yang telah ditetapkan.Kata Kunci : Pajak Progresif, Pajak Kendaraan Bermotor, The Four Maxims
PENERAPAN MODEL PEMBELAJARAN POLA PERMAINAN KERJA KELOMPOK UNTUK MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR AKUNTANSI SISWA KELAS XI IPS SMA SWASTA ISLAM AL-ULUM MEDAN T.P 2013/2014 Siti Aisyah
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 02 (2017): volume 5 no. 02 September 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i02.9163

Abstract

The problem in this study is the low activity and learning outcomes of accounting students of class XI IPS SMA Islam Al - Ulum Lessons Year 2013/2014 in the learning process . The purpose of this study was to determine the activity and enhancing learning outcomes of accounting students XI IPS SMA Islam Al - Ulum Lessons Year 2013/2014 by applying a learning model Teamwork Game Pattern..This research is an action research ( Classroom Action Research ) was conducted in SMA Islam Al – Ulum Medan . The subjects were students of class XI IPS with the number of 40 students and the object of this research is to improve the activity and learning outcomes of accounting students through the learning model Teamwork Game Pattern . Data collection techniques in this study is to use the observation to see the students' learning activities and tests to see accounting student learning outcomes . The technique of data analysis using quantitative and qualitative data .The results ofthe analysis ofthe data o btainedpretest student learning outcomes of 40 students only10 students (25%) were completed. In the first cycleof student learning outcomes increased 17.5%, where students who completed up to 17 s tudents (42.5%). Although there was an increase from pretest to posttest in the first cycle, but has not reached 70% classical completeness. In the second cycleof student learning outcomes increased 47.5%, of which 36 students (90%) completed, and 4 students (10%) did not complete, in other words 70% of students have achieved the KKM>70. Observations indicate student activity by 25% the first cycle, the second cycle 82.5%, so there is a positive and significant improvement from the first cycletothe second cycle of 57.5%, in other words student active>71.88% .There are differences in improvement of learning outcomes are positive and significant accounting between cycles wher t coun t>t table is 17.38>2.02, with df =40-1 is df =39 at α=0.05. In other words Ha=X>Y is accepted and Ho is rejected. It can be concluded that the application of learning models Teamwork Game Pattern on the material ledger in class XI IPS SMA Islam Al-Ulum Medan TP 2013/2014 are proven to increase student learning outcomes are positive and significant. This means learning model Gaming Group Work Pattern s can beusedas an alternativet learning accountingKeywords : Activity Learning , Learning Outcomes , Learning Model Teamwork Game Pattern
Pengaruh Praktik Internet Financial Reporting (Ifr) Terhadap Nilai Pasar Perusahaan (Studi Empiris Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia) Dian Annisa Putri; Khairunnisa Harahap; Akmal Huda Nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18154

Abstract

Abstract : The problem in this research is the advancement of technology to make the company that makes official website in disclosing financial and nonfinancial information, Internet change the presentation of company information. This research aims to determine the influence of Internet Financial Reporting practices on the market value of LQ45 decisively company listed on the Indonesia Stock Exchange (IDX) period 2018. The population of this research is 50 LQ45 companies listed on the Indonesia Stock Exchange (IDX) period 2018. The sampling method used is purposive sampling, with a sample number of 32 companies. The data analysis technique in this study is a double linear regression analysis. An independent variable is internet financial reporting. The research uses control variables i.e. EPS, Bvps, company size, profitability, liquidity, and leverage. The dependent variables in this study are the company's market value. The results in this study of internet financial reporting practices influenced the company's market value. Two control variables i.e. company size and profitability are influential to the company's market value. While the variable control eps, bvps, liquidity and leverage have no significant effect on the company's market value.   The conclusion in this study is that internet financial reporting practices have significant effect on the company's market value. Variable size control firms and profitability have significant effect on the company's market value. However for variable control EPS, Bvps, liquidity, and leverage have no significant effect on the company's market value.Keywords: Internet Financial Reporting, Company market value
ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, TIMELINESS, DAN STRUKTUR MODAL TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 Diah Mulianti; Jihen Ginting
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 01 (2017): Jakpi Vol 05 No 01 Edisi April 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i01.7605

Abstract

This research problems are what Firm Size, Profitability, Timeliness, and Capital Structure has the effect of partial and simultaneous to Earnings Response Coefficient. The purpose of this study was to determine whether the effect of Firm Size, Profitability, Timeliness, and Capital Structure to Earnings Response Coefficient in manufacturing companies are listed on the Indonesia Stock Exchange (BEI). Population in this research are manufacturing companies in Indonesia Stock Exchange period 2012-2014. Of the 143 companies listed, selected 74 companies using purposive sampling. The data used in this research is secondary data which is obtained by collecting the information needed by way of downloading data from websites Indonesia Stock Exchange (www.idx.co.id) and World Investment (www.duniainvestasi.com). Analysis technique used is multiple linear regression analysis with the help of SPSS 19.0. The research result show that Firm Size do not give the significant effect to Earnings Response Coefficient with significant value 0,127 > α (0,05) atau Tcount |1,538|< Ttable |1,981|. Profitability  give the significant effect to Earnings Response Coefficient with significant value 0,000 < α (0,05) atau Tcount |4,260|> Ttable |1,981|.  Timeliness  do not give the significant effect to Earnings Response Coefficient with significant value 0,054 > α (0,05) atau Tcount |1,950|< Ttable |1,981|. Capital Structure give the significant effect to Earnings Response Coefficient with significant value 0,001 < α (0,05) atau Tcount |3,556|> Ttable |1,981|. And the variable Firm Size, Profitability, Timeliness, and Capital Structure give the effect simultaneous to Earnings Response Coefficient. It can be seen from the significant value 0,000 <  α (0,05) or Fcount  (7,384) > Ftable (2,451). The conclusion of this research is Firm Size, Profitability, Timeliness, and Capital Structure give the significant effect simultaneous to Earnings Response Coefficient. But, partially only the Profitability and Capital Structure a significant effect to Earnings Response Coefficient. While Firm Size and Timeliness no significant effect to Earnings Response Coefficient
PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERBANKAN SYARIAH YANG TERDAFTAR DI BANK INDONESIA PERIODE 2014-2016 Ismi Hani Harahap; Azizul Kholish
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 6, No 2 (2018): Jakpi Vol 06 No 02 Edisi September 2018
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v6i2.14004

Abstract

Penelitian ini bertujuan untuk meneliti apakah tingkat pengungkapan Corporate Sosial Responsibility (CSR) dipengaruhi ole Islamic Corporate Governance (IG-Schore) dan Profitabilitas pada perbankan syariah yang terdaftar di Bank Indonesia (BI) periode 2014-2016. Populasi penelitian ini adalah seluruh perbankan syariah yang terdaftar di BI. Metode pengambilan sampel menggunakan purposive sampling dan di peroleh sampel 10 perusahaan. Hipotesis dalam penelitian ini adalah terdapat pengaruh antarara Islamic Corporate Governance (IG-Schore) dan Profitabilitas terhadap Tingkat Pengungkapan Corporate Social Responsibility (CSR). Proksi yang digunakan untuk mengukur CSR menggunakan Indeks ISR (Islamic Sosial Reporting). Proksi untuk mengukur IG-Schore menggunakan Jumlah Keberadaan Dewan Pengawas Syariah (DPS) ditambah dengan Komposisi Keahlian Dewan Pengawas Syariah (DPS). Untuk proksi Profitabilitas menggunakan Return On Asset (ROA). Hasil penelitian menunjukkan bahwa Islamic Corporate Governance (IG-Schore) tidak berpengaruh signifikan terhadap tingkat pengungkapan Corporate Social Responsibility (CSR). Pengukuran IG-Schore melalui keberadaan DPS dan komposisi keahlian DPS tidak mampu mendeteksi adanya peningkatan pengungkapan Corporate Social Responsibility (CSR). Hasil penelitian untuk Profitabilitas menunjukkan bahwa Profitabilitas tidak berpengaruh terhadap tingkat pengungkapan Corporate Social Responsibility (CSR). Hal ini dimungkinkan karena laba yang dimiliki perusahaan diprioritaskan untuk kepentingan operasional, sehingga pemanfaatan untuk aktivitas sosial lebih sedikit ataupun rendah.Kata kunci: Corporate Social Responsibility, Islamic Corporate Governance, Profitabilitas

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