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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal EK dan BI Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN)
Junaidi Junaidi
Sekolah Tinggi Akuntansi Dan Manajemen Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN)

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Prosedur Pendaftaran Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan Pada BPKPAD Humbang Hasundutan Junaidi Junaidi; Ompon Lastiur Sianipar; Sumaizar Sumaizar
Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN) Vol 3 No 2 (2021)
Publisher : SEKOLAH TINGGI AKUNTANSI DAN MANAJEMEN INDONESIA (STAMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.47 KB) | DOI: 10.55622/jamin.v3i2.425

Abstract

The purpose of this study was to determine the analysis of the registration procedure for the Rural and Urban Land and Building Tax BPKPAD Humbang Hasundutan. Data collection techniques used by the author are interview techniques and direct observation. Sources of data from this study are tax officials and officers in the relevant department as well as any parties who are directly and indirectly related. The central tax is a levy by the central government and is used to finance state households. Meanwhile, local taxes are local government levies which, according to regulations, are used to finance regional expenditures. One of the efforts to improve the capacity of quality in the field of local government implementation funding for development is to increase and explore every existing potential. Regional taxes participate in financing regional development, without local taxes, the need for development will be difficult to fulfill. The analysis technique used is a qualitative method with the Miles and Huberman approach. The results of this study are that the tax registration procedure in Humbang Hasundutan has followed the SOP.
Prosedur Penggajian Pegawai Pada Pusat Penelitian Kelapa Sawit (PKKS) Marihat-Pematangsiantar Junaidi Junaidi; Ompon Lastiur Sianipar; Sumaizar Sumaizar
Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN) Vol 2 No 2 (2020)
Publisher : SEKOLAH TINGGI AKUNTANSI DAN MANAJEMEN INDONESIA (STAMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.47 KB)

Abstract

Abstract The main role of the system in a company is to help provide clear and orderly procedures for carrying out company operations. The system is needed as a means of monitoring and controlling the course of the company's operational activities in determining every decision. One of the most important management activities in the company is payroll activity. Data collection techniques are interviews and direct observation to the field. Before conducting the interview, an interview document was prepared in the form of a list of questions. The purpose of this study was to analyze the payroll procedures applied in PKKS. The data analysis technique used is the Miles approach where all data is collected and then analyzed and deleted data that does not affect the research until finally verified and drawing conclusions. The payroll system used by the Marihar Business Unit PPKS is a monthly salary/wages system, namely wages within 30 days because this system is considered more effective than other systems.Payment of salaries/wages to all employees is always on time because payments are made via transfer to a designated bank, namely Bank Negara Indonesia Keywords: Operational activities, Payroll, Procedures
Co-Authors Asmawati Halilah Damanik Debora Silvia Hutagalung Eve Ida Malau Merry Merry Ompon Lastiur Sianipar Roy Sahputra Saragih Sumaizar Sumaizar Sumaizar Sumaizar