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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JURNAL MUTIARA AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Akrab Juara : Jurnal Ilmu-ilmu Sosial SOSEK: Jurnal Sosial dan Ekonomi Jurnal Ipteks Terapan : research of applied science and education
Benny Rojeston Marnaek Nainggolan
Dosen Universitas Prima Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Analisis Pengaruh Sosialisasi Pajak, Sanksi Pajak dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak Madya Medan Benny Rojeston Marnaek Nainggolan; Sakaria Jonathan Putra Pinem
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.077 KB) | DOI: 10.31539/costing.v2i2.565

Abstract

Tax revenue is the largest revenue in the State Budget (APBN) in the last decade. This study aims to determine the effect of Service Quality, Knowledge of Taxes, Tax Examination, Tax Counseling and Tax Sanctions on Taxpayer Compliance at Medan Middle Tax Office. This study applies certain criteria in determining samples which are often referred to as Saturated Samples. This study obtained a sample of 122 questionnaires, 30 were used for validity test and 92 for classic assumption test using SPSS test equipment. The data analysis used is multiple linear analysis and hypothesis testing. The results of the analysis obtained are Tax Dissemination and Compliance does not affect the Tax Revenue. Tax Sanctions have an influence on Tax Receipts. Keywords: Socialization, Tax Sanctions, Taxpayer Compliance, Tax Revenue
Pengaruh ROA, Keputusan Investasi, CR, TATO Dan Arus Kas Terhadap Return Saham Perusahaan Manufaktur Nensi Ariani Guru Singa; Benny Rojeston Marnaek Nainggolan; Evaluasi Waruwu
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v3i2.1109

Abstract

In Indonesia the development of the manufacturing industry is quite rapid, this can be seen from the development of manufacturing companies listed on the Indonesia Stock Exchange from year to year. This study aims to determine the effect of ROA variables, investment decisions, current ratio, TATO and cash flow on stock returns. The study population was obtained 143 companies selected using purposive sampling with certain criteria as many as 38 companies. The type of data used in this study is quantitative data. The data source in this study is secondary data. Data collection techniques were carried out with documentation and data analysis techniques using multiple linear analysis using the F test and t test at a significant level of 5% and the coefficient of determination. The results of the research partially indicate that ROA, investment decisions, current ratio and cash flow have no effect on stock returns. While TATO has an effect on stock returns. The results of the study simultaneously showed ROA, investment decisions, current ratio, TATO and cash flow affect stock returns. Keywords : Cash Flow, Current Ratio, Invesment Decisions, ROA, Stock Returns,TATO
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah Terhadap Alokasi Belanja Modal Dengan Dana Alokasi Umum Sebagai Variabel Pemoderasi Pada Kabupaten/ Kota Di Provinsi Di Sumatera Utara Eka Sridawati Purba; Elsa Lorreinne Pradipta; Ruth Trifosa Taruli Manullang; Benny Rojeston Marnaek Nainggolan
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1623

Abstract

The allocation of expenditure in the Regional Revenue and Expenditure Budget (APBD) in the form of capital expenditure aims to increase the fixed assets and the development of the region so as to create equitable development in each region, but the allocation of capital expenditure is not used productively by local governments, it can be seen from the imbalance of development between regions. The purpose of this study is to examine the effect of Economic Growth (PE), Regional Original Income (PAD) on the allocation of Capital Expenditure (BM) and General Allocation Funds (DAU) as moderating variables in Regencies / Cities in North Sumatra Province. The type of data used in this study is secondary data with multiple linear regression tests. The results of this study partially Economic Growth does not affect the allocation of Capital Expenditures, but Regional Original Revenue partially influences the allocation of Capital Expenditures. Simultaneously Economic Growth, Local Own Revenue and General Allocation Funds have positive and significant effect on capital expenditure. The General Allocation Fund moderates the effect of Economic Growth on the allocation of Capital Expenditures and the General Allocation Fund does not moderate the influence of the Local Revenue to the allocation of Capital Expenditures. Keywords: Economic Growth, Local Own Revenue, Capital Expenditures, General Allocation Funds
Co-Authors Arie Pratania Arie Pratania Putri Cathrien Cathrien Dokman Marulitua Situmorang Eka Sridawati Purba Elsa Lorreinne Pradipta Evaluasi Waruwu Fabrianne Naomi Sitorus Fenny Fenny Hantono Hantono Helena Lestari Sibuea Helmina Putri Bungsu Inthu Apriyanti Ira Andira Jeanny Erika Cuandra Juwita Manalu Marihot Simanjuntak Matthew Nico Vendison Nensi Ariani Guru Singa Nona Yuliana Ramlan Am Silitonga Rebecca Octavia Pangalerang Rikananda Sibarani Rosalinda Tania Ruth Trifosa Taruli Manullang Sakaria Jonathan Putra Pinem Siregar, Melinda Siti Aisyah Nasution Situmorang, Dokman Marulitua Suria Mentari Ningrum Tetty Tiurma Uli Sipahutar Vaishnawi Putri Windy Winata