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All Journal Jurnal Manajemen dan Agribisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Bisnis dan Manajemen Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Akuntansi dan Pajak International Journal Reglement & Society (IJRS) Media Akuntansi Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Januri
Universitas Muhammadiyah Sumatera Utara
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENGAWASAN INTERN PENERIMAAN PAJAK PENGHASILAN PADA KPP MADYA MEDAN Januri, Januri
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ANALISIS PENGAWASAN INTERN PENERIMAAN PAJAK PENGHASILAN PADA KPP MADYA MEDAN
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

Penelitian ini bertujuan untuk mengetahui penerapan system pengawasaninter di KPP Madya Medan. Penelitian ini dilakukan dengan pendekatanpenelitian deskriptif, yaitu penelitian yang berusaha untuk meyimpulkandan menyajikan data dari perusahaan untuk dianalisis sehingga memberikangambaran yang cukup jelas atas objek yang di teliti, jenis data yangdigunakan adalah kualitatif.
Penerapan Pajak Pertambahan Nilai (PPN) Pada CV. Megah Medan Januri, Januri
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Penerapan Pajak Pertambahan Nilai (PPN) Pada CV. Megah Medan
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

Pajak merupakan kewajiban yang harus dibayar oleh masyarakat baikpribadi maupun badan dari pendapatan atau penghasilannya kepada pemerintahyang ditijukan untuk kegiatan pembangunan di segala bidang. Penerimaan pajakyang kurang maksimal dikhawatirkan akan menyebabkan pemerintahanmengalami kesulitan untuk membiayai seluruh pengeluaran negara yakni yang berhubungan dengan pembangunan atau penyediaan fasilitas umuum berupajalan,jembatan,rumah sakit, dan lain sebagainya.
Peran Teknologi Di Dalam Memoderasi Pengaruh Internal Networking Terhadap Kinerja Usaha Industri Kecil dan Menengah Pada Saat Pendemi Covid-19 Satria Tirtayasa; Hazmanan Khair; Januri Januri
Jurnal Bisnis dan Manajemen Vol 8, No 1 (2021): Jurnal Bisnis dan Manajemen Volume 8 Nomor 1 Tahun 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v8i1.5199

Abstract

The purpose of this research is to  analyse  the  Effect of Technology  as moderator  variable Throught the relationship of Internal Networking (production and distribution) with SME’s business performance. This study  have been done in Covid-19 Pendemy at Medan City. The unit of analysis of this research is Small Medium Industry (IKM)  company, where those company located in one area (cluster Small Medium Industry ). The population of this research are 103 IKM and the sample are 103 IKM (census).Data collection  was used questionnaire, where the respondent are the owner of the IKM company. The questionnaire  response was high where 3 owner rejected  to made responsed (rejeccted), thus this research have 100 questionnaires reponses. The analysis method was using Hierarchi Regression and process analysis was used SPPS. The results of the research showed that the production and distribution have positive and significant effect with IKM performance. The effect of technology as moderator effect was found that negative and significant influence the relationship production and distribution with IKM performance. Thus, the effect of technology as moderator variable in pendemic Covid-19 was not dominant, because of the IKM compay faced decreased demand and indeed influence of Sales Margin.
Model Pengukuran Kualitas Audit pada Kantor Akuntan Publik di Kota Medan : Pendekatan Partial Least Squares (PLS) - SEM Analisys Novien Rialdy; M. Firza Alpi; Nadia Ika Purnama; Januri Januri
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1514

Abstract

This study aims to analyze the factors that affect the quality of the audit at the public accounting firm in Medan. This research is a basic research. The research was conducted in several public accounting firms (KAP) in Medan City. The population in this study were all independent auditors who worked at the Public Accounting Firm (KAP) in Medan City, which were registered in the IAI Directory of the Public Accountants Compartment in 2018-2019, totaling 168 auditors. Sampling is done using probability techniques that provide equal opportunities for each member of the population to be elected. Because the number of the study population is small, all populations are sampled (census). The data used in this study are primary and secondary data. Primary data used in this study were obtained by distributing questionnaires to internal auditors who work at the Public Accounting Firm (KAP) in Medan City. The results showed that there was a significant effect of accountability on audit quality. There is a significant effect of competence on audit quality. There is a significant effect of independence on audit quality. There is a significant effect of professional ethics on audit quality. And the professional ethics moderation model is able to strengthen the influence of competence on audit quality.
Analysis of Resilience Priorities for Micro, Small and Medium Enterprises (MSMEs) in Deli Serdang District Satria Tirtayasa; Januri; Hazmanan Khair; R.S. Kartaatmaja
Jurnal Manajemen & Agribisnis Vol. 18 No. 2 (2021): JMA Vol. 18 No. 2, July 2021
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jma.18.2.215

Abstract

The COVID-19 virus pandemic during 2020 has become the material for research & investigation in building a priority model for the resilience of Micro, Small and Medium Enterprises (MSMEs). The purpose of this study is to provide empirical evidence on the resilience of MSMEs in coastal, urban and Plateau agricultural areas in Deli Serdang Regency, North Sumatra Province (PSU). Data collection techniques in this study are secondary data collection (the income and production aspects of one-quarter of MSME during the COVID-19 pandemic which is calculated by averages and regional positions), observation and interviews. The analysis technique used is the Analysis Hierarchy Process. The results show the trend of MSME resilience in the aspects of income and production, researchers who get production value always experience a general decline, so that prioritization in decision making in MSME resilience becomes a solution for decision-makers, product packaging, distribution networks and the need for agricultural and food products are priorities major for the community. Dissemination and guidance on awareness using a marketing model through social media for MSME actors has an impact on changing thinking and income, and the role of all decision-makers in obtaining information as an effective workflow and policy to build sustainable small and medium industries amid the COVID-19 pandemic. Keywords: agribusiness, analysis hierarchy process, north sumatera, resilience of small and medium enterprise
ANALISIS PERPUTARA PIUTANG DAN PERPUTARAN PERSEDIAAN DALAM MENINGKATKAN PROFITABILITAS PADA PT.SOCFIN INDONESIA Januri Januri
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ANALISIS PERPUTARA PIUTANG DAN PERPUTARAN PERSEDIAAN DALAM MENINGKATKAN PROFITABILITAS PADA PT.SOCFI
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

Penelitian yang dilakukan penulis bertujuan untuk mengetahui perputaran piutang,perputaran persediaan dalam meningkatkan profitabilitas dan untuk mengetahuipenyebab rasio profotabilitas yang diukur dengan menggunakan ROE dan ROI pada PT. Socfin Indonesia mengalami penurunan.
Factors Affecting Good University Govermance: The Concept of Theoretical Januri Januri, S.E., M.M., M.Si
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Factors Affecting Good University Govermance: The Concept of Theoretical
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

Factors Affecting Good University Govermance: The Concept of Theoretical
Peran Pengendalian Internal Dalam Penerapan Good Corporate Governance Pada PT.Nindya Karya (Persero) Wilayah I Medan Januri Januri
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Peran Pengendalian Internal Dalam Penerapan Good Corporate Governance Pada PT.Nindya Karya (Persero)
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

Pengeluaran kas adalah suatu transaksi yang dapat mengurangi saldo kas dan bankmilik perusahaan yang diakibatkan adanya pembelian tunai, pembayaran utangmaupun hasil transaksi yang menyebabkan kas berkurang. Pengeluaran kas bagiandari trtansaksi keuangan yang menyebabkan aset berupa kas yang dimilikiperusahaan berkurang. Perusahaan harus mempunyai sistem pengendalian internalyang baik agar dapat menjamin keamanan harta maupun data perusahaan.
Analisis Akuntansi Pajak Penghasilan Pasal 21 Pada Yayasan Pendidikan Helvetia Januri Januri S.E., M.M., M.Si
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Analisis Akuntansi Pajak Penghasilan Pasal 21 Pada Yayasan Pendidikan Helvetia
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

Analisis Akuntansi Pajak Penghasilan Pasal 21 Pada Yayasan Pendidikan Helvetia
ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 23 PADA PERUSAHAAN DAERAH PASAR KOTA MEDAN Januri Januri, S.E., M.M., M.Si
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 23 PADA PERUSAHAAN DAERAH PASAR KOTA MEDAN
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

PD. Pasar Kota Medan sudah menerapkan PPh Pasal 23, tetapi masih banyak jasa jasa yang belum dilakukan pemotongan dan perjurnalan pada PD. Pasar Kota Medan.
Co-Authors Dessy Ayu Wulandari Hazmanan Khair Muhammad Firza Alpi, Muhammad Firza Nadia Ika Purnama Novien Rialdy R.S. Kartaatmaja Satria Tirtayasa Selly Andini