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All Journal Jurnal Akuntansi Bisnis dan Publik FIRM: Journal of Management Studies Accounting and Business Journal ProBisnis : Jurnal Manajemen Proceedings of The International Conference on Business and Economics Jurnal Manajemen, Akuntansi, Ekonomi
Nur Aliah
Universitas Pembangunan Panca Budi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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EFEKTIVITAS PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPh) PASAL 21 ORANG PRIBADI PADA KANTOR DIREKTORAT JENDERAL PAJAK WILAYAH SUMUT I Miftha Rizkina; Sumardi Adiman; Nur Aliah
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini dilakukan untuk mengetahui tingkat keefektifan penagihan pajak yang dilakukan oleh DJP SUMUT I, jika tingkat keefektifan penagihan pajak tinggi dengan adanya sosialisasi yang genjar dilakukan oleh pihak Direktotrat Jendral Pajak akan membuat kesadaran yang juga tinggi kepada masyarakat dalam membayar pajak sehingga dapat meningkatkan penerimaaan pajak. Tujuan penelitian ini untuk mengetahui pengaruh efektivitas penagihan pajak terhadap penerimaan pajak penghasilan (PPh) Pasal 21 orang pribadi dan untuk mengetahui apa saja hambatan dalam pelaksanaan penagihan pajak terhadap penerimaan pajak penghasilan (PPh) Pasal 21 orang pribadi pada kantor DJP SUMUT I. Penelitian ini menggunakan pendekatan deskriptif dan kuantitatif. Hasil penelitian menyimpulkan bahwa efektivitas penagihan pajak berpengaruh terhadap penerimaan pajak pada Kantor Wilayah Direktorat Jenderal Pajak Sumatera Utara I, dengan tingkat keefektifan 99%, 120%, 162%, pada tahun 2017, 2018, dan 2019.
THE IMPACT OF THE COVID-19 PANDEMIC ON COMPREHENSIVE INCOME OF AUTOMOTIVE INDUSTRY COMPANIES AND COMPONENTS LISTED IN INDONESIA STOCK EXCHANGE Nur Aliah
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

This study aims to determine the impact of the Covid-19 pandemic on the profit and loss of automotive and component industrial companies. The variables used in this study are comprehensive income before the Covid-19 pandemic, namely 2019 and comprehensive income during the Covid-19 pandemic, namely 2020 in the company's financial statements for the first quarter, second quarter and third quarter. The sample of this research is companies engaged in the automotive industry and components that are listed on the Indonesia Stock Exchange and have financial reports for the first to third quarter of 2019 to 2020. The research sample was selected using the purposive sampling method and obtained 14 companies with The number of observations was 42 samples, namely the income statement for the first, second, third quarter 2019 and 2020. Hypothesis testing was carried out using analysisWilcoxon Signed Ranks Test. The result of this research is that the Covid-19 pandemic affects the comprehensive income of automotive and component industrial companies.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN ON ASSET (ROA) PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2017-2020 Nur Aliah; Dessyana Dessyana
FIRM Journal of Management Studies Vol 7, No 2 (2022): FIRM JOURNAL OF MANAGEMENT STUDIES
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/firm.v7i2.3912

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh manajemen laba, DER (Debt to Equity Ratio), ukuran perusahaan, dan kepemilikan manajerial terhadap Return On Asset (ROA) baik secara simultan maupun parsial pada perusahaan keuangan yang terdaftar di BEI periode 2017-2020. Populasi dalam penelitian ini berjumlah 105 Perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 20 perusahaan yang memenuhhi kriteria. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Penelitian ini menggunakan SPSS 25. Hasil analisis menunjukkan secara simultan manajemen laba, DER, ukuran perusahaan, dan kepemilikan manajerial berpengaruh terhadap Return On Asset (ROA) pada perusahaan keuangan yang terdaftar di BEI periode 2017-2020. Secara parsial, manajemen laba, DER dan ukuran perusahaan berpengaruh signifikan terhadap Return On Asset (ROA) pada perusahaan keuangan yang terdaftar di BEI periode 2017-2020, sementara kepemilikan manajerial tidak berpengaruh terhadap Return On Asset (ROA) pada perusahaan keuangan yang terdaftar di BEI periode 2017-2020. Kata kunci: ROA, Manajemen Laba, DER, Ukuran Perusahaan, Kepemilikan Manajerial
PENGARUH RETURN ON ASSET DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Dessyana Dessyana; Nur Aliah
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 1 No. 2 (2022): JMAE : Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.174 KB) | DOI: 10.59066/jmae.v1i2.89

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh Return On Asset dan kepemilikan manajerial terhadap manajemen laba pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020 baik secara simultan maupun parsial. Populasi dalam penelitian ini sebanyak 105 perusahaan. Metode yang digunakan adalah metode purposive sampling dan diperoleh sebanyak 20 perusahaan yang menjadi sampel penelitian. Jenis penelitian merupakan penelitian deskriptif kuantitatif dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan, ROA dan Kepemilikan Manajerial tidak memiliki pengaruh terhadap Manajemen Laba pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Secara parsial, ROA tidak memiliki pengaruh terhadap Manajemen Laba pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020, begitu juga dengan Kepemilikan Manajerial tidak memiliki pengaruh terhadap Manajemen Laba pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Kata Kunci: ROA, Kepemilikan Manajerial, Manajemen Laba
Development Of Tourism Villages With The Application Of Simple Accounting To Business Actors In Pematang Serai Village, Langkat District Nur Aliah; Miftha Rizkina
Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i1.501

Abstract

This study aims to determine the application of simple accounting carried out by the Pematangs erai tourism village community who have a business. This research approach with qualitative descriptive method. The sample of this research is a business actor in the village of Pematang Serai which is as many as 8 business actors. The data analysis technique used is direct observation using interviews and documentation. The results of this study are Pematang serai is a village in langkat district that has potential in the development of village tourism, the development of this tourist village is supported by the langkat government, people who have a business in the village have not applied simple accounting records.
Implementation of E-Filing for Individual Taxpayers at KPP Pratama Medan Timur Miftha Rizkina; Nur Aliah; Sumardi Adiman
Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i1.502

Abstract

This study aims to see how the Implementation of E-Filing for Individual Taxpayers at the East Medan Primary Tax Service Office. This research uses a qualitative approach with an Analytical Descriptive research method. Data collection techniques in this study consisted of documentation studies and interviews. The results of this study indicate that the implementation of E-Filing for Individual Taxpayers at the KPP Pratama Medan Timur is in accordance with the provisions of tax administration and tax laws and regulations and is almost optimal, although there are still those who choose to report SPT directly to the KPP, but the purpose of using E-Filing which can facilitate taxpayers in fulfilling their tax obligations has been achieved even though it has not been maximized.
Effect of Earning Per Share, Net Profit Margin on Stock Returns in Property and Real Estate Companies Dessyana Dessyana; Nur Aliah; Keumala Hayati
ACCOUNTING AND BUSINESS JOURNAL Vol 5 No Number 1 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5iNumber 1.4606

Abstract

This study aims to determine the effect of Earning Per Share, Net Profit Margin on Stock Returns in property and real estate companies. This study used a descriptive quantitative approach, where this research was conducted by managing data in the form of numbers processed with the SPSS application. The sample from this study was 31 samples with an observation sample of 155 samples (2015 -2019). The results of this study are that Earning Per Share has no effect on stock returns, but Net Profit Margin has a significant effect on stock returns. The Net Profit Margin value will show sales success and achievement of the company's profit target, this will motivate investors to invest because they expect a good return
The Analysis of Factors on Financial Distress in Property and Real Estate Manufacturing Companies Listed on the Bursa Efek Indonesia Dinda April Yanti; Meigia Nidya Sari; Nur Aliah
ProBisnis : Jurnal Manajemen Vol. 14 No. 4 (2023): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i4.224

Abstract

Only the property and real estate industry struggles with construction. Favourable regulatory structures have a significant influence on the development and expansion of the real estate and property industry. This study intended to analyze and determine the impact of the Current Ratio on Financial Distress in Manufacturing Companies in the Property and Real Estate Sector that are listed on Bursa Efek Indonesia. The data were empirical data obtained from the Bursa Efek Indonesia for 2015-2020 property companies. This research was conducted on the Bursa Efek Indonesia, specifically for property & real estate companies, using the website www.idx.co.id and other websites as required for data collection. 66 companies are listed on the IDX as real estate companies. Using the Eviews software, panel data analysis was employed to conduct this study's analysis. According to the results of the study, the regression coefficient of the current ratio is 0.223674, which is negative. It indicates that each addition of 1 unit to the current ratio, assuming all other variables remain constant, will increase financial distress by 0.223674. It is known that the t-count value t-table where 0.954656 2.0048, and that the probability value of the current ratio was 0.3439 > 0.05. Then, it can be concluded that the Current Ratio has a limited impact on the financial distress of companies in the Property & Real Estate sector that are listed on Bursa Efek Indonesia.
Analysis Of The Impact Of Intership Activities In Improving Skill and Expertise Of Accounting Study Program Students Nur Aliah; Wan Fachruddin
ACCOUNTING AND BUSINESS JOURNAL Vol 5 No Number 2 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5iNumber 2.4672

Abstract

This study aims to determine the impact of internship activities in improving student skills andexpertise in accounting study programs. In this research study using a descriptive qualitativeapproach, where the data collection technique uses direct interviews and surveyer analysis to theobject of research, namely accounting students who have carried out internships in governmentoffices in the city of Medan. Based on the results of survey analysis to 8 students who conductedthe MBKM program implemented by Panca Budi University, the internship program will provideadditional competencies, 50% of students feel that there is an increase in soft skills after MBKMin developing competencies / skills as a provision for work after graduation. MBKM is importantto do in preparation for the post-campus period. 62.5% of students feel that MBKM is inaccordance with the needs of future graduates. The MBKM program is expected to be a forumfor students to develop competencies both in soft skills and hard skills development.
Co-Authors Dessyana Dessyana Dessyana Dessyana Dinda April Yanti Keumala Hayati Miftha Rizkina Sari, Meigia Nidya Sumardi Adiman Wan Fachruddin