Garuda - Garba Rujukan Digital

ANALISIS KONTRIBUSI PAJAK KENDERAAN BERMOTOR (PKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI PROVINSI SUMATERA UTARA Sari Bulan Tambunan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1718

Motor Vehicle Tax (PKB) is one source of revenue Daerahyang make a significant contribution to the financing of regional governance and development in the province of North Sumatra. The Motor Vehicle Tax is one of the Provincial Tax regulated in Law Number 34 Year 2000 regarding amendments to the Law of the Republic of Indonesia Number 18 Year 1997 on Regional Taxes and Levies. This study uses empirical juridical approach. In the data collection and baham both primary and secondary law. The problems that were collected through interviews and a study of the documents that exist in the Department of Revenue in North Sumatra Province. While the technique of analysis was done descriptively qualitative.Motor Vehicle Tax (PKB) levied by the North Sumatra Provincial Regulation No. 3 of 2002 and the Motor Vehicle Tax Implementation Regulations based on Law No.34 of 2000 on the implementation of the PKB collection has been run in accordance with the legislation in force despite some technical obstacles in the implementation of the collection as well as its contribution to the regional revenue in the province of North Sumatra. The existence of these barriers by samsat in North Sumatra province has made efforts to overcome the obstacles that arise.

Analisis Faktor-Faktor Yang Mempengaruhi Kepuasan Konsumen Sakhi’s Coffee & Resto Di Kota Medan Adelina Lubis; Sari Bulan Tambunan; Muslim Wijaya
Economics, Business and Management Science Journal Vol 1, No 2 (2021): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v1i2.141

The sample in this study were 100 people consumers. The analytical technique used in this study is descriptive analysis and multiple linear regression test. The results of this study indicate that the product quality variable partially has a positive and significant effect on consumer satisfaction, the service quality variable partially has a positive and significant effect on customer satisfaction. consumer satisfaction, the price variable partially has a positive and significant effect on consumer satisfaction. The Adjusted R Square value obtained is 0.363 this figure shows that it is 36.3%. Consumer satisfaction (the dependent variable) can be explained by the variables of product quality, service quality and price. The remaining 63.7% is influenced by other factors not described in this study.

Literasi Aspek Permodalan dan Penyusunan Kelayakan Usaha Peternakan Sapi di Desa/Nagori Bahjoga Zul Azmi; Arfan Ikhsan Lubis; Sari Bulan Tambunan; Hendra Harmain
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

This community service aims to improve literacy aspects of capital and the preparation of the feasibility of a cattle farming business in the Village/Nagori Bahjoga. The implementation method used in this community service activity uses the method of socialization, training / counseling to participants accompanied by direct discussions with training participants, namely business actors in cattle farmer groups and individuals, and training in preparing business feasibility so that cattle breeders become bankable. The result achieved is that cattle breeders can understand the form of capital financing services. Business actors in the cattle breeder group can also prepare business feasibility in the form of a business feasibility proposal.

ANALISIS KONTRIBUSI PAJAK KENDERAAN BERMOTOR (PKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI PROVINSI SUMATERA UTARA Sari Bulan Tambunan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1718

Motor Vehicle Tax (PKB) is one source of revenue Daerahyang make a significant contribution to the financing of regional governance and development in the province of North Sumatra. The Motor Vehicle Tax is one of the Provincial Tax regulated in Law Number 34 Year 2000 regarding amendments to the Law of the Republic of Indonesia Number 18 Year 1997 on Regional Taxes and Levies. This study uses empirical juridical approach. In the data collection and baham both primary and secondary law. The problems that were collected through interviews and a study of the documents that exist in the Department of Revenue in North Sumatra Province. While the technique of analysis was done descriptively qualitative.Motor Vehicle Tax (PKB) levied by the North Sumatra Provincial Regulation No. 3 of 2002 and the Motor Vehicle Tax Implementation Regulations based on Law No.34 of 2000 on the implementation of the PKB collection has been run in accordance with the legislation in force despite some technical obstacles in the implementation of the collection as well as its contribution to the regional revenue in the province of North Sumatra. The existence of these barriers by samsat in North Sumatra province has made efforts to overcome the obstacles that arise.

DETERMINING FACTORS FOR MODERATING LEVERAGE BOND RATINGS Sari Bulan Tambunan; Warsani Purnama Sari; Alfriado Leonard Noprian Dolok Saribu Dolok Saribu; Ahmad Prayudi; Dhian Rosalina; Yusnaini Yusnaini
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15604

This study aims to determine the factors that influence the policy of imposing bond rates with leverage as a moderating variable. The population in this study were 55 companies listed on the Indonesia Stock Exchange and registered at PT. Pefindo successively during the 2018-2020 period using a sampling technique, namely census sampling where the entire population is sampled. The test results show that profitability and audit quality have positive effect on bond ratings. Liquidity variable have no effect on rating assignment, and also financial flexibility and company size have no effect on rating assignment. Leverage in this study is only able to moderate the effect of profitability and audit quality on bond ratings. Meanwhile, liquidity, financial flexibility and company size cannot be moderated by leverage on bond ratings of companies listed on the IDX and Pefindo during the 2018-2020 period.

Effect of Sales System Effectiveness and Cash Receipts on Internal Control of Receivables at PT Dwi Ananda Mandiri Jakarta Sari Wulandari; Sari Bulan Tambunan
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

The purpose of this study is to determine the effect of the effectiveness of the sales and cash receipt system on the internal control of receivables at PT Dwi Ananda Mandiri Jakarta. The population in this study was all leaders and employees of PT. Dwi Ananda Mandiri Jakarta. The samples used were 30 people using purposive sampling techniques. Data collection techniques using questionnaires. Data analysis techniques use classical assumption tests, multiple regression analysis and hypothesis testing. The results showed that the effectiveness of the sales system had a positive and significant effect on the internal control of receivables. The effectiveness of cash receipts has a positive and significant effect on the internal control of receivables.

Analysis of Tobin's Q, Market to Book Value of Equity and Profitability (ROA), on Asset Growth in Property Companies on the Indonesia Stock Exchange (IDX) Sari Bulan Tambunan
Ilomata International Journal of Tax and Accounting Vol 4 No 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.755

This study aims to determine, analyze, and test Tobin's q, market-to-book value of equity and profitability (ROA), on asset growth in property companies on the Indonesia Stock Exchange (IDX). This study uses a quantitative descriptive approach with the support of a panel regression model, which is used as a predictive analysis tool. The sampling technique used a non-probability random sampling approach with a purposive sampling method. The results of this study indicate that the independent variables (Tobin's q (TQ), MBV, and ROA) both simultaneously or together and partially or individually have no effect on the dependent variable (asset growth). The R square value, or the coefficient of determination (R2), is 0.54. This shows the ability of Tobin's q (TQ), MBV, and ROA to explain the growth of assets of property companies listed on the Indonesia Stock Exchange by 54%, or, in other words, the ability of Tobin's q (TQ), MBV, and ROA to have an effect of 54% on asset growth variables. Meanwhile, the remaining 46% is influenced by other variables not discussed in this study.

Antecedents of Iphone Product Purchase Decision at Medan Area University Students Sari Bulan Tambunan; Adelina Lubis; Muslim Wijaya
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v2i2.508

This study aims to influence the purchasing decisions of iPhone products for students at Universitas Medan Area. The type of research used is explanatory with a quantitative approach. The population in this study were students of Universitas Medan Area who used Iphone smartphones totaling 965 people. The number of samples is 90 respondents using purposive sampling and data collection methods using questionnaires. The data analysis used is Multiple Linear Analysis. Based on the results of the t test, it can be explained that the price, product quality, and lifestyle partially have a significant effect on the iPhone smartphone purchase decision on Universitas Medan Area students. The results of the coefficient of determination analysis can be explained that the price, product quality and lifestyle influence the decision to buy Iphone for students at Universitas Medan Area.

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search