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ANALISIS AKUNTANSI ZAKAT BERDASARKAN PSAK NO.109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SUMATERA UTARA Ritonga, Pandapotan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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The purpose of this study was to determine whether the accounting treatment of zakat on BAZNAS North Sumatra in accordance with SFAS No. 109. This study was conducted to examine the financial statements prepared BAZNAS North Sumatra and to determine the application of zakat, sadaqah infaq and in accordance with SFAS No. 109, Accounting for Zakat. The method used is the method descriptive approach and this type of data is qualitative From the results of this study concluded that BAZNAS North Sumatra have not fully implemented the use of SFAS 109 in the present financial statements. Because under SFAS No. 109, accounting for zakat aims to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq / Sadaqah

Pengaruh Penghindaran Pajak Terhadap Pendanaan Eksternal Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pandapotan Ritonga
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 1 (2020): November 2019 - Mei 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i1.5698

Tax avoidance is an action taken by the company's financial manager to minimize the tax burden, of course this action poses a risk to the company including fines and loss of the company's good image in the public eye. In recent years, the tax authorities have been aggressive in distinguishing between tax evasion and tax evasion in tax planning efforts. The purpose of this study was to determine and analyze the effect of tax avoidance on external funding of manufacturing companies in the food and beverage sub-sector listed on the IDX. The method used in this research is quantitative associative with the sampling technique of purposive sampling method and the technique of collecting data by means of a documentation study, namely studying, classifying, and analyzing secondary data in the form of notes, financial reports, and other information as well as the analytical techniques used are simple linear regression. The results showed that there was no effect of tax avoidance on external funding.

ANALISIS AKUNTANSI ZAKAT BERDASARKAN PSAK NO.109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SUMATERA UTARA Pandapotan Ritonga
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.v2i1.1711

The purpose of this study was to determine whether the accounting treatment of zakat on BAZNAS North Sumatra in accordance with SFAS No. 109. This study was conducted to examine the financial statements prepared BAZNAS North Sumatra and to determine the application of zakat, sadaqah infaq and in accordance with SFAS No. 109, Accounting for Zakat. The method used is the method descriptive approach and this type of data is qualitative From the results of this study concluded that BAZNAS North Sumatra have not fully implemented the use of SFAS 109 in the present financial statements. Because under SFAS No. 109, accounting for zakat aims to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq / Sadaqah

Model Pengelolaan Keuangan Berbasis Literasi Keuangan dan Inklusi Keuangan : Studi pada UMKM di Kota Binjai Dahrani Dahrani; Fitriani Saragih; Pandapotan Ritonga
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.778

This study aims to produce a Model of Financial Management Based on Financial Literacy and Financial Inclusion: A Study on MSMEs in Binjai City. Meanwhile, the research time until the completion stage is estimated to be approximately 8 months from March 2021 to October 2021. This research is basic research. The population and sample in this study were taken from 205 Micro, Small and Medium Enterprises in Binjai City, through collaboration using a cluster sampling approach in 5 sub-districts in Binjai City, as well as random sampling based on the criteria of type, duration, and average level. business profit. Primary data collection was carried out using a survey method using a questionnaire (questionnaire). The data analysis technique used is descriptive statistical analysis and SEM-PLS with the help of Smart PLS software. The results showed that based on the results of data processing from the structural model, the results obtained that the Financial Literacy variable had a significant positive effect on Financial Inclusion: A study on MSMEs in Binjai City. Financial Literacy has a significant positive effect on Financial Management: Study on MSMEs in Binjai City. Financial Inclusion has a significant positive effect on Financial Management, and Financial Inclusion can positively mediate Financial Literacy on Financial Management: Study on MSMEs in Binjai City.

ANALISIS AKUNTANSI ZAKAT BERDASARKAN PSAK NO. 109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SUMATERA UTARA Pandapotan Ritonga
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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The purpose of this study is determine whether the accounting treatment of zakat in BAZNAS North Sumatra accordance with PSAK No. 109. This research is conducted to examine the financial statements prepared BAZNAS North Sumatra and to determine the application zakah, sadaqah and infaq accordance with PSAK No. 109 on Accounting for Zakat. The method used is descriptive approach and this type of data is qualitative. the results of this research concluded that BAZNAS North Sumatra have not fully implemented use PSAK No.109. in presenting the financial statements. because in PSAK No. 109, zakah accounting aims to regulate the recognition, measurement, presentation and disclosure of transactions zakah, infaq/ Sadaqah.

PERSONAL PERSON TAXPAYER COMPLIANCE TESTING HAS AN EFFECT AS AN INTERVENING VARIABLE BETWEEN THE IMPACT OF THE IMPLEMENTATION OF THE E-FILING SYSTEM ON TAX REVENUES IN KPP PRATAMA MEDAN BELAWAN Pandapotan Ritonga; Tuti Anggreani
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Private person taxpayers who report SPT, with a very low number of e-filings are not comparable to the taxpayers of registered private persons. This is due to a lack of knowledge, understanding of e-filing, and taxpayer indifference in the use of e-filing, due to busyness factors. So the interest or interest of taxpayers in reporting annual SPT through e-filing is very low. The purpose of the research to find out the taxpayer compliance testing of private people has the effect of intervening between the impact of the E-Filing System on tax receipts at KPP Pratama Medan Belawan. This study uses an associative approach. The population in this study was a private taxpayer e-filing user registered with KPP Pratama Medan Belawan with a sample of 100 respondents. Data collection techniques are used with questionnaires and documentation studies. The results of this study prove that the implementation of the E-Filing System has an impact on Taxpayer Compliance, Taxpayer Compliance impacts tax receipts, and the implementation of the e-filing system impacts tax receipts through Taxpayer Compliance at KPP Pratama Medan Belawan. All private taxpayers in Indonesia who already work or have income are required to report annual SPT online. In addition to being more effective and practical and saving time.

Pengembangan Model Pembelajaran Mata Kuliah Pengantar Akuntansi dan Pemanfaatan Konten Dokumen dengan Berbasis Kerangka Kualifikasi Nasional Indonesia sebagai Variabel intervening Pandapotan Ritonga
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v2i3.3992

Proses pembelajaran memberikan berkontribusi kompetensi Kerangka Kualifikasi Nasional Indonesia dengan nilai koefisien standardized sebesar -0,878 dan signifikan pada 0,021. Dosen dan Mahasiswa memberikan kontribusi Kompetensi Kerangka Kualifikasi Nasional Indonesia dengan nilai koefisien standardized sebesar, 1,836, dan nilai signifikan pada, 0,000, Mahasiswa dan Dosen memberikan kontribusi dengan nilai koefisien standardized sebesar 0,330, dan nilai signifikan pada 0,126. Kompetensi Kerangka Kualifikasi Nasional Indonesia memberikan kontribusi Kualitas pembelajaran dengan nilai koefisen standardized sebesar 0.488 dan nilai signifikan pada 0,040. Tujuan ini didasarkan atas kondisi saat ini. Fakta setelah dilaksanakannya pembelajaran mata kuliah pengantar akuntansi berbasis konten dokumen menunjukkan hasil perubahan pada proses belajar mengajar, dimana seorang dosen yang menggunakan Hasil output indicator diskusi dan ceramah memberikan kontibusi pada proses pembelajaran, sebesar 1.000 dan 0.816 dan nilai signifikan 0,000. Sedangkan indikator anggapan materi sulit, motivasi belajar dan teknik belajar memberikan kontribusi pada dosen dan mahasiswa dengan nilai koefisien sebesar 1.000, 1.142 dan 0.992 dan nilai signifikan 0,000. Sedangkan indikator intervening penguasaan pengetahuan, kemampuan bidang manajerial dan kemampuan bidang kerja memberikan kontribusi pada variable intervening kompetensi Kerangka Kualifikasi Nasional Indonesia sebesar 0,870, 1,000 dan 0,935 dan nilai signifikan 0,000. Sedangkan indikator konten dokumen dan kesiapan dosen memberikan konribusi pada kualitas pembelajaran sebesar 1,000 dan 0,939 dengan nilai siqnifikan 0.000.

Accounts Receivable Turnover Analysis In Increasing Net Profit At PT. (Persero) Indonesia Credit Protection Medan Branch Pandapotan Ritonga
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1701

The research conducted by the author aims to determine and describe the decline that occurred from the level of receivables turnover, and how the level of receivables turnover in increasing net income at PT. (Persero) Indonesian Credit Insurance which analyzed the company's financial statements. This type of research is descriptive qualitative, with the object of research seen from the financial statements of PT. (Persero) Indonesia Credit Insurance Medan Branch. Where in this study was conducted by analyzing the amount of the company's receivables, and also from the level of the company's net income. The results showed that the decline in receivables turnover was due to the increasing number of company receivables each year. Likewise, the company's net profit also decreased, which was due to a decrease in the company's income, as well as an increase in the company's expenses. Meanwhile, the decline in receivables turnover has a negative impact on the company's net profit.Keywords: Accounts Receivable Turnover and Net Profit.

Analysis of Entertainment and Restaurant Tax Revenue Supervision at Regional Income Department Medan City Pandapotan Ritonga
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1267

Taxes entertainment, restaurant tax is one of a very large tax increase tax revenue role in Urban Terrain. With the development of an increasingly modern era, from year to year more and more entertainment venues and restaurants are built in the city of Medan. Then with such conditions, what about the revenue target, and how is the supervision carried out by the Medan City Revenue Service in maximizing its revenue. This study aims to analyze how the supervision of entertainment tax revenues and restaurant taxes is carried out by the Medan City Revenue Service. This research was conducted at the Medan City Revenue Service, which is located at Jalan Abdul Haris Nasution No. 32 Medan Johor. This research is planned from May 2016 to August 2016 . The variables in this study are entertainment tax, restaurant tax and tax revenue control through the effectiveness of tax revenue. The data were analyzed descriptively quantitatively. Results of the analysis showed p engawasan entertainment tax on Regional Revenue Office Medan is still less effective with less than 80% effectiveness . Entertainment and Restaurant tax revenue in the city of Medan has not reached the predetermined target caused by the lack of awareness of taxpayers in paying their taxes and the lack of supervision of tax receipts by tax officials and related agencies.

Literasi Mengenai Pemahaman Laporan Laba Rugi Sederhana Pada UMKM di Desa Perkebunan Air Batu I/II Pandapotan Ritonga; Pratiwi
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 3 No. 3 (2022): Oktober
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v3i3.759

Tujuan penelitian adalah untuk menyadarkan pelaku UMKM betapa pentingnya pembukuan keuangan. Pencatatan keuangan yang belum dilakukan oleh pelaku UMKM di Desa Perkebunan Air Batu I/II khususnya di Dusun 5. Dalam sebuah usaha, penting dilakukan sebuah pencatatan guna mengetahui sejauh mana perkembangan usaha yang kita jalankan. Selain itu juga, pencatatan yang tepat dan jelas dapat menghasilkan sebuah laporan yang berisikan informasi terkait dengan keuntungan atau kerugian, bahkan bisa lebih dari itu jika dilakukan dengan disiplin dan benar. Metode yang digunakan dalam penelitian menggunakan metode observasi, interview, edukasi dan pelatihan serta dokumentasi. Dari beberapa permasalahan dan potensi yang ada di Desa Perk. Air Batu I/II tersebut memberikan literasi berupa sosialisasi pembuatan laporan laba rugi sederhana kepada pelaku UMKM. Pelaku usaha di desa terbiasa dalam membuat laporan laba rugi sederhana, diawali dari pencatatan-pencatatan untuk setiap transaksi yang terjadi agar dapat dibuat kedalam laporan keuangan dalam hal ini laporan laba rugi sederhana

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