Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, akuntansi manajemen, akuntansi syariah, akuntansi sektor publik, audit, sistem informasi akuntansi, dan akuntansi perpajakan.
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<![CDATA[Analisis Sitem Informasi Akuntansi Penggajian Untuk Meningkatkan Efektifitas Pengendalian Internal Pada Lldikti Wilayah I Sumut ]]>
<![CDATA[Dinda Anggi Nurhayati]]>;
<![CDATA[Juliana Nasutiona]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v5i1.9865
<![CDATA[The study aims to analyze the payroll accounting information system that has been implemented by LLDIKTI WIL I SUMUT and also to analyze the payroll accounting information system on the eggectiveness of internal control. The type of research conducted is descriptive research, which focuses on payroll accounting information system at LLDIKTI WIL I SUMUT and internal control systems at LLDIKTI WIL I SUMUT. The method used in this research is documentation. The results of the study found evidence that the Accounting Departmen was syill responsible for paying employee salaries. A healthy practice that is applied to support the effectiveness of internal control is that the basic salary of employees is paid by transferring the basic salary to each employee’s eccount by the director and the salary slip is made in duplicate.]]>
<![CDATA[Analisis Penerimaan Pajak Bumi Dan Bangunan Dalam Meningkatkan Pendapatan Daerah Kabupaten Labuhanbatu Selatan ]]>
<![CDATA[Sri Rahayu]]>;
<![CDATA[Juliana Nasution]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v5i1.9789
<![CDATA[Pajak merupakan alat bagi pemerintah dalam mencapai tujuan untuk mendapatkan penerimaan baik yang bersifat langsung maupun tidak langsung dari masyarakat guna membiayai pengeluaran rutin serta pembangunan nasional dan ekonomi masyarakat. Sistem perpajakan selalu mengalami perubahan dari masa kemasa sesuai perkembangan masyarakat dan Negara, baik dalam bidang kenegaraaan maupun dalam bidang sosial dan ekonomi. Salah satu pajak yang mempengaruhi pendapatan daerah adalah Pajak Bumi dan Bangunan (PBB). Pajak bumi bangunan adalah pajak atas bumi atau bangunan yang dimiliki, dikuasai, dan atau dimanfaatkan oleh orang pribadi atau badan, kecuali kawasan yang digunakan untuk kegiatan usaha perkebunan, perhutanan, dan pertambangan. Sesuai dengan peraturan undang undang No. 28 tahun 2009 jenis pajak baru yang dipungut oleh daerah adalah pajak bumi bangunan. Berkaitan dengan penerimaan pajak bumi dan bangunan, sebagaimana yang terjadi di lapangan, masih banyak terlihat kekurangan-kekurangan yang ada didalamnya terutama masih rendahnya partisipasi masyarakat dalam pembayaran pajak bumi dan bangunan yang menjadi kewajibannya.Kata Kunci: Pajak, Pajak Bumi, Pajak Bumi dan Bangunan ]]>
<![CDATA[ANALISIS PENERAPAN AKUNTANSI BERDASARKAN PSAK 105 PADA PEMBIAYAAN MUDHARABAH DI BMT SUMBER BAROKAH PULAU RAKYAT ]]>
<![CDATA[Syahri Fadhilla]]>;
<![CDATA[Juliana Nasution]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v5i1.9834
<![CDATA[Mudharabah is a form of cooperation between the owner of the fund (shahibul mal) and the manager of the fund (mudharib) in which the business profits are divided according to the mutual agreement made at the beginning of the agreement. The formulation of the problem in this study is how the mudharabah financing mechanism in BMT Sumber Barokah Pulau Rakyat. The purpose of this study was to determine whether the application of accounting treatment regarding the recognition, measurement, presentation and disclosure of mudharabah financing at BMT Sumber Barokah Pulau Rakyat was in accordance with PSAK 105. The research method used was a qualitative method using descriptive analysis. Data collection techniques used by the author are interviews and documentation. The results of the study stated that the accounting treatment of mudharabah financing at BMT Sumber Barokah Pulau Rakyat was carried out properly and in accordance with PSAK 105 starting from the recognition, measurement, presentation, and disclosure of financing.]]>
<![CDATA[Analisis Realisasi Penerimaan Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor Pada Badan Pengelolaan Pajak Dan Retribusi Daerah (BPPRD) Provinsi Sumatera Utara ]]>
<![CDATA[Fadilla Miranty]]>;
<![CDATA[Juliana Nasution]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v5i1.9813
<![CDATA[Regional taxes and obligations can be regarded as a source of income that plays an important role in the finance and administration of provincial governments and regional development. However, in reality, the realization of regional original revenue (PAD) is still experiencing many obstacles, as well as the effectiveness of the realization of motor vehicle tax (PKB) and motor vehicle title transfer fees (BBN–KB), which is caused by several factors. So, in this paper, researchers conducted a survey to analyze how the application of receipts for Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fees (BBN–KB). The writing of this research article uses one of the research methods, namely the qualitative method using a descriptive approach, while the data taken to write this article is interviews and observation reports on receipts of Motor Vehicle Taxes (PKN) and Motor Vehicle Transfer Fees (BBN-KB). using informational financial data through scientific articles related to this article. Based on the results of the study, it can be said that the performance of regional basic income (PAD) has increased and decreased between 2018 and 2021. And judging from the level of efficiency, receipts of Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fees (BBN-KB) are very efficient and have a positive trend, meaning that the budget execution situation is considered to be growing positively.Keywords : BBN – KB; PKB; Regional Original Revenue; Revenue Realization]]>
<![CDATA[KAJIAN PROSEDUR AKUNTANSI KAS CV. TAUSAN ]]>
<![CDATA[Ernawati Prehatin Lestari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v5i1.9924
<![CDATA[The purpose of this study was to examine the procedures for cash receipts and disbursements on CV. Tausan. This study uses qualitative data presentation techniques with descriptive analysis. In collecting the necessary data, the researcher used a triangulation technique, namely by conducting observations, interviews and documentation. The result is that the procedure for recording cash receipts and disbursements is not journalizing and posting the general ledger, which should be journalizing and posting the cash ledger.]]>
<![CDATA[Penerapan Akuntansi Pertanggungjawaban Dalam Menilai Kinerja Bidang Perdagangan Dalam Negeri Pada Kegiatan Penerbitan Surat Izin Usaha Perdagangan (SIUP) Minuman Beralkohol (Studi Kasus Dinas Perindustrian dan Perdagangan Sumatera Utara) ]]>
<![CDATA[Rahmah Sudana Siregar]]>;
<![CDATA[Juliana Nasution]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v5i1.9766
<![CDATA[ABSTRACTIn every activity carried out by an organization, be it a company or agency, there needs to be accountability in terms of reporting. This accountability aims to see whether the activities carried out have achieved the goals or targets achieved. So that the implementation of this responsibility can also be seen from how much budget is poured for an activity and how the budget is realized. The comparison between the budget and its realization needs to be known in order to assess performance. So in this case, the purpose of this study is to find out how the implementation of budget accountability in the Issuance of Registration Business Permits (SIUP) in the Corporate Registration Business Institutional Section in the Domestic Trade Sector. This study uses qualitative research methods with interview and observation techniques. By looking at the accountability reports of related activities. From the results of this study, the implementation of budget accountability in related activities has been carried out properly by using a benchmark, namely the budget and its realization to assess the performance achieved. The achievement of physical performance reached 100% and the achievement between the budget and its realization reached 86%.Keywords: Accountability Accounting, Realization, Performance]]>
<![CDATA[ANALISIS PENGENDALIAN BAHAN BAKU PADA PRODUKSI PT KONIMEX SUKOHARJO ]]>
<![CDATA[Ryan Budi Prakoso]]>;
<![CDATA[Pardi Pardi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v5i1.9984
<![CDATA[This study intends to confirm the policies and strategies for controlling raw materials applied at PT Konimex. The method in this research is qualitative, examining the condition of the object that is natural or in accordance with the actual conditions and the researcher is the main tool. The data was obtained by using the triangulation method of sources, derived from 3 different sources but with the same technique, namely in-depth interviews. Data analysis technique by combining data related to raw material control, explaining raw material control at PT Konimex, then evaluating according to existing theory in terms of control environment, control activities, risk assessment, information and communication, and monitoring. The results of the research, namely the control of raw materials at PT Konimex there are still weaknesses in the information and communication components and monitoring. Information regarding the procurement of raw materials needs to be updated in accordance with the latest production plan and monitoring related to the procurement of raw materials needs to be carried out regularly so that excess stock of raw materials does not occur and causes the production process to be hampered.]]>
<![CDATA[Pengaruh Sistem Samsat Drive Thru, Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor ]]>
<![CDATA[shinta Mustika Hutabarat]]>;
<![CDATA[Juliana Nasution]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v5i1.9800
<![CDATA[This study was designed to examine the effect of driving through the Samsat system, taxpayer knowledge, taxpayer awareness, and motor vehicle tax sanctions on motor vehicle taxpayer compliance with the PKB of the Medan City Tax and Correctional Authority. The type of data used in this study is raw data collected through a questionnaire to answer the researcher's questions. To test this hypothesis, the researcher used multiple linear regression model to find the relationship between the variables studied. The results showed that the drive-thru system, taxpayer knowledge, taxpayer awareness, and motor vehicle tax sanctions had no significant effect on motor vehicle tax compliance.]]>
<![CDATA[Analisis Efektivitas Dan Kontribusi Penerimaan PKB Dan BBNKB Terhadap Pendapatan Asli Daerah Provinsi Sumatera Utara ]]>
<![CDATA[Della Audia Saputri]]>;
<![CDATA[Rahmd Daim Harahap]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v5i1.9994
<![CDATA[Analysis of the Effectiveness and Contribution of PKB and BBNKB Revenues to the Regional Original Revenue of North Sumatra Province. This study aims to determine the Effectiveness and Contribution of Motor Vehicle Tax Revenue (PKB) and Motor Vehicle Transfer Fees (BBNKB) to Regional Original Income (PAD) at the Regional Tax and Levy Management Agency of North Sumatra. The research method uses a descriptive approach. Using data on the realization of PKB and BBNKB receipts in 2017-2021. The results showed that the level of effectiveness of PKB in Medan City in 2017-2021 with an average of 105.49% and the level of effectiveness of BBNKB with an average of 106.32%, the effectiveness of PKB and BBNKB is included in the very effective criteria. Then it generates original regional income for 2017-2021 PKB with an average of 42.73% included in the good criteria, while local original income for 2017-2021 BBNKB with an average of 26.01% is included in the sufficient criteria.]]>
<![CDATA[Analisis Pengelolaan dan Pengembangan Usaha Mikro Kecil dan Menengah ]]>
<![CDATA[Roni Lawaldy]]>;
<![CDATA[Juliana Nasution]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v5i1.9760
<![CDATA[The purpose of this study is to describe business management, analyze the internal and external environment, and plan business development at the Rengginang Nurhayati Chips Business. The data collection method used in this study was interviews. The data analysis method used is descriptive qualitative analysis. Based on the results of data analysis, the authors found that the internal environmental management of Rengginang Nurhayati's Chips Business has been running well in terms of human resources, financial aspects, and production and operational aspects. Meanwhile, the external environmental analysis shows that Rengginang Nurhayati Chips has a weak competitive position because it does not have product differentiation. The strategy used by the company is a market development strategy obtained from the results of the SWOT analysis and the grand strategy matrix.]]>
