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PENINGKATAN PENERIMAAN PAJAK PENGHASILAN MELALUI PELAKSANAAN EKSTENSIFIKASI PERPAJAKAN PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK ACEH fitri yunina
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i2.3690

Abstract

This research purposes to analize and evaluate increasing effectivity of tax income by taxes extensification. Using secondary data by tax income data and number of tax payer that related to taxes extensification during period 2015 to 2019 in Regional Office Direktorat Jenderal Pajak Aceh Result showing that effectivity of tax extensification for increasing  taxincome at Kanwil DJP Aceh still low with percentage about 35, 20%. This is because a lot of tax payer that had been registered not yet operate., Pembinaan for new tax payer not optimal, and klasification for business field not proper, example work finder that given  non worker at classification business field when they registered, when they not having potention as tax payer. Keywords : Tax extensification and tax effectivity
PENILAIAN KINERJA KEUANGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN (STUDI PADA PT. PEGADAIAN PERSERO BANDA ACEH) fitri yunina
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 4 NOMOR 2 TAHUN 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v4i2.2877

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Pegadaian (Persero) cabang Banda Aceh. Kinerja keuangan tersebut akan dianalisis dengan rasio likuiditas, rasio aktivitas, rasio solvabilitas dan rasio profitabilitas. Pengamatan penelitian ini yaitu dari tahun 2015-2017 yaitu pada PT. Pegadaian (Persero) cabang Banda Aceh. Metode analisis yang digunakan adalah analisis deskriptif. Hasil penelitian ini menemukan bahwa kinerja keuangan PT. Pegadaian (Persero) cabang Banda Aceh sudah baik. Namun rasio solvabilitas tahun 2016 harus diturunkan, sehingga mengurasi risiko kebangkrutan perusahaan.
PENGARUH KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPENSASI TERHADAP KINERJA ACCOUNT REPRESENTATIVE DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Afrina Afrina; Vince Ratnawati; Poppy Nurmayanti; Fitri Yunina
Jurnal Inovasi Penelitian Vol 2 No 3: Agustus 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i3.768

Abstract

This research aims to analyze the effect of competency, use of information technology, compensation and organizational commitment as a moderating variable and its impact on Account Representative performance. The proposed hypothesis: Competency has a significant effect on Account Representative performance, use of technology information has a significant effect on Account Representative performance, compensation has a significant effect on Account Representative performance and organizational commitment as a moderating variable between the effect of competency, use of information technology and compensation to the Account Representative performance. The result of the research shows that competency has positive and significant effect to Account Representative performance, use of technology information has no significant effect to Account Representative performance, compensation has no significant effect to Account Representative performance, organizational commitment doesn’t moderate effect of competency to Account Representative performance, organizational commitment doesn’t moderate effect of use of technology information and organizational commitment doesn’t moderate effect of compensation to Account Representative performance to Account Representative performance.
PENGARUH SKEPTISISME PROFESIONAL DAN KEAHLIAN AUDIT TERHADAP KUALITAS HASIL AUDIT (STUDI PADA INSPEKTORAT ACEH) Surna Lastri; Fitri Yunina; M. Syarief Putra Utama
Akuntansi dan Teknologi Informasi Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.593 KB) | DOI: 10.24123/jati.v15i2.4915

Abstract

The purpose of this study examines the effect of professional skepticism and audit expertise on the quality of audit results at the Aceh Inspectorate. Collecting data using a structured questionnaire with a Likert scale. A total of 53 questionnaires were distributed to all auditors at the Aceh Inspectorate. Saturation sampling was used to determine the research sample. The data analysis technique uses multiple linear regression analysis (multiple linear regression). The result shows that professional skepticism and audit expertise have effects on the quality of audit results at the Aceh Inspectorate. Professional skepticism has a positive effect on the quality of audit results, professional skepticism reduces the level of auditor error in conducting audits. Furthermore, audit expertise has a positive effect on the quality of audit results. This research is only limited in scope, especially limitations in sampling and research objects. Limitations need to be considered in further research, namely a more representative research method approach such as taking samples from various parties. Furthermore, this research contributes to the model of testing the quality of audit results through the relationship of professional skepticism and audit expertise with the quality of audit results, while also expanding the discussion on strategies for obtaining quality audit reports at the Aceh Inspectorate.
PENGARUH SKEPTISISME PROFESIONAL, SITUASI AUDIT, ETIKA AUDIT, PENGALAMAN DAN KEAHLIAN AUDIT TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR Surna Lastri; Fitri Yunina; Anggun Dwi Handayani
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 2 (2021): Edisi Januari - Juni 2021
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i2.1400

Abstract

This study aims to examine the effect of professional skepticism, audit situations, audit ethics, audit experience and expertise on the accuracy of giving auditor opinion by accountants to the BPKRI Perwakilan Aceh. This study uses quantitative methods. The sample in this study was all auditors at the BPK RI Perwakilan Aceh. Data collection techniques using questionnaires were obtained by distributing questionnaires to auditors working at the BPK RIPerwakilan Aceh. The analytical method used is multiple linear regression. The results of this study found that professional skepticism, audit situations, audit ethics, audit experience and expertise have an effect on the accuracy of giving auditor opinion by accountants, both simultaneous and partially.
EFEKTIVITAS DAN PERTUMBUHAN BELANJA DAERAH PADA DINAS PENDIDIKAN PROVINSI ACEH Fitri Yunina; Mulyadi AR; Syarifah Alifa Izza
Jurnal Akuntansi Muhammadiyah (JAM) Vol 12, No 1 (2022): Edisi Januari - Juni 2022
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v12i1.1395

Abstract

Tujuan penelitian ini adalah untuk mengetahui tingkat efektivitas dan pertumbuhan belanja daerah pada Dinas Pendidikan Provinsi Aceh tahun 2016- 2018. Model analisis yang digunakan adalah metode analisis deskriptif yaitu suatu tipe penelitian yang bertujuan untuk memberikan gambaran secara sistematis, faktual dan akurat mengenai data yang ada di lapangan yang difokuskan pada kinerja anggaran belanja pada Dinas Pendidikan Provinsi Aceh tahun 2016-2018. Hasil penelitian menunjukkan bahwa tingkat penggunaan belanja daerah atau laporan realisasi belanja daerah pada Dinas Pendidikan Provinsi Aceh pada tahun 2016 dan tahun 2018 dapat dikatakan cukup efektif. Kemudian laporan realisasi belanja daerah pada Dinas Pendidikan Provinsi Aceh pada tahun 2017 dapat dikatakan efektif. Laporan realisasi belanja tidak langsung pada Dinas Pendidikan Provinsi Aceh mulai dari tahun 2016 sampai dengan tahun 2018 dapat dikelola dengan baik atau efektif . Kemudian mengenai belanja langsung pada Dinas Pendidikan Provinsi Aceh pada tahun 2016 dan tahun 2017 dapat dikelola dengan cukup efektif dan laporan realisasi belanja langsung pada tahun 2018 pihak Dinas Pendidikan Provinsi Aceh dapat mengelola anggaran dengan kurang efektif. Analisis pertumbuhan Belanja Daerah pada Dinas Pendidikan Provinsi Aceh pada tahun 2017 mengalami peningkatan namun pada tahun 2018 anggaran pada Dinas Pendidikan Provinsi Aceh menurun. Analisis pertumbuhan belanja tidak langsung tahun 2016 dan 2017 mengalami peningkatan namun pada tahun 2018 realisasi anggaran menurun. Analisis pertumbuhan belanja langsung pada tahun 2017 dan 2018 mengalami peningkatan namun pada tahun 2016 mengalami penurunan