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Jurnal Ilmiah Akuntansi
Published by Universitas Katolik Santo Thomas Medan
ISSN : -     EISSN : 28291913     DOI : https://doi.org/10.54367
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi (JIMAT) merupakan Media Riset Akuntansi dan Keuangan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan keuangan terkini yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi International, Auditing dan Perpajakan, setiap naskah yang dikirimkan ke Jurnal Riset Akuntansi dan Keuangan akan ditelaah oleh dewan editor yang relevan. JIMAT dikhususkan untuk Alumni Program Studi Akuntansi Fakultas Ekonomi Universitas Katolik Santo Thomas Medan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 29 Documents
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ANALISIS PENYIMPANGAN ANGGARAN PROYEK MENGGUNAKAN PERT DAN CPM (STUDI KASUS PADA PT ARION INTAN JAYA) Putri Fortuna Nainggolan; Jonner Pangaribuan
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 1 April 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.459 KB) | DOI: 10.54367/jimat.v1i1.1812

Abstract

This study aims to analyze the causes of deviations in the project budget of Rp. 103,249,432.15 and the delay of time for 2 weeks in the clean water pipe installation project in Aek Najaji Village, Padang Sidempuan Batunadua District. This research was conducted at PT Arion Intan Jaya for the period March-July 2019. The data analysis technique used was descriptive analysis technique using Planning, Evaluation and Review Technique (PERT) and Critical Path Method (CPM). The results showed that the high budget deviations and project time delays occurred due to rocky soil excavation activities, HDPE pipe installation and pipe stockpiling carried out per kilometer, from KM-1 to KM 6.5. The sequence of activities that are not suitable, causes a waste of time and variable labor costs as well as fixed costs. The total budget allocated for manpower is Rp. 456,435,000.00 for an implementation period of 150 days and the total realized labor cost is Rp. 522,745,000.00 with a project completion time of 164 days. If a review of critical activities is carried out using PERT and CPM, the project completion time changes to 96 days with a total cost of Rp. 413,760,000.00. So there is a decrease in the budget of Rp. 42,675,000.00.
ALOKASI BIAYA OVERHEAD PABRIK BERDASARKAN ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA ANDRA BAKERY MEDAN Helde Lidiani
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 1 April 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.104 KB) | DOI: 10.54367/jimat.v1i1.1813

Abstract

This study aims to determine and analyze how the allocation of factory overhead costs based on activity based costing in determining the cost of production at Andra Bakery Medan. The population in this study is data regarding costs related to the Cost of Production, namely direct processing data and factory overhead costs at Andra Bakery Medan from the year it was founded until 2020. The research sample in this study was direct processing data and factory overhead costs at Andra Bakery Medan in 2020. The data analysis technique in this study is a descriptive analysis method.Based on the results of the analysis and evaluation, it can be concluded that the cost of production per unit with the traditional method for banana bread is Rp. 1,090, for brown bread is Rp. 1,179, and for srikaya bread is Rp. 1,212. While the cost of production per unit using the activity based costing method, different results were obtained for banana bread of Rp. 1,084, for brown bread of Rp. 1,172, and srikaya bread of Rp. 1,229. This difference is caused because in the traditional method the overhead costs for each product are only charged to one cost driver, namely the number of production units. Meanwhile, in Activity Based Costing, overhead costs for each product are charged to 3 cost drivers, namely the number of production units, direct working hours, and area
PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI DI BURSA EFEK INDONESIA Brigitta Simarmata; Joana L Saragih
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 1 April 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (787.216 KB) | DOI: 10.54367/jimat.v1i1.1814

Abstract

This study aims to determine and empirically prove the effect of Deferred Tax Assets and Deferred Tax Expense on Earnings Management. The population in this study are all financial statements of infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange in 2015-2017. The sample in this study was obtained by purposive sampling, with a sample of 18 companies. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression and hypothesis testing using t test and f test with a significance level of 5%. The results of this study indicate that the partial test (t test): (1) deferred tax assets have a negative and insignificant effect on earnings management, this is evidenced by the t test where the deferred tax assets have a t count > t table (-1.060<1 .67356) with a significant level of 0.294 > 0.05. Which means that the deferred tax assets carried out do not guarantee earnings management by the Indonesia Stock Exchange company. Which means that the magnitude of the change in deferred tax expense can guarantee the enactment of earnings management actions by companies on the Indonesia Stock Exchange. The results of the simultaneous test (F test) of deferred tax assets and deferred tax expense are positive and significant on earnings management.
PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA PERIODE 2016-2020 Dicky Breba Karo-Karo; Romasi Lumbangaol
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 1 April 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (830.749 KB) | DOI: 10.54367/jimat.v1i1.1815

Abstract

This study aims to determine the effect of tax avoidance on the cost of debt. The population in this study are all financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was obtained by purposive sampling, the number of samples of 17 companies with 5 years of research obtained 85 final samples. Data collection techniques using documentation techniques. The data analysis technique used is simple linear regression and hypothesis testing using t test with a significance level of 5%. The results of the partial test (t test) show that tax avoidance has a positive and significant effect on the cost of debt, this is obtained from Tcount > T table, namely 9.438 > 1.66298. The value of R Square is 0.518, this means that 51.8% of the dependent variable can be explained by the independent variable, while the remaining 48.2% is influenced by other factors. So it can be concluded that tax avoidance has a positive and significant effect on the cost of debt.
PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINGKAT PROFITABILITAS, BESARAN PAJAK PENGHASILAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2019 Hoddy Angelina Saragi Napitu; Romasi Lumbangaol
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 1 April 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (853.681 KB) | DOI: 10.54367/jimat.v1i1.1816

Abstract

This study aims to determine the effect of implementing Corporate Social Responsibility on profitability (ROA), the amount of income tax in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population of this study are all food and beverage sub manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2019. The sample in this study was obtained by purposive sampling. With a sample of 37 companies with a period of 2 years so that the total number is 74. Data collection techniques use documentation techniques. The analytical method used is a simple linear regression equation using SPSS 22. From the results of the SPSS test, it is known that the t-count value of the CSR variable on ROA is greater than the t-table (t-count > t-table) which is 2.941 > 1.68709 and the value is significantly smaller than the alpha coefficient 0.004 < 0.05. Then the Corporate Social Responsibility variable has a positive and significant effect on the level of profitability. Meanwhile, the t-count value of the CSR variable on PPH is smaller than the t-table (t-count < t-table) which is -1.087 <1.68709 and the significant value is greater than the alpha coefficient 0.281 > 0.05. So the Income Tax Amount has a positive and insignificant effect on the level of Income Tax Amount in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2019 period.
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP BOOK-TAX DIFFERENCES PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2020 Putri Yosepha Sinaga; Yan Christin Sembiring
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (821.018 KB)

Abstract

           From the test results using SPSS, it is known that the coefficient of determination (R Square) of 0.716 means that profitability, leverage and liquidity together affect the difference in book tax, namely 71.6%. Based on the analysis of multiple linear regression equations, it can be said that (1) Profitability has a positive and significant effect on the difference in book taxes in the Basic and Chemical Industry Sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. (2) Leverage has a positive and insignificant effect on the difference book tax on Basic and Chemical Industry Sector companies listed on the Indonesia Stock Exchange for the 2018 - 2020 period. (3) Liquidity has a positive and insignificant effect on the difference in book tax on the Basic and Chemical Industry Sector companies listed on the Indonesia Stock Exchange for the 2018 - 2020 period.   Keywords: Book Tax Difference, Profitability, Leverage, Liquidity
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Cindyloisa Siregar; Romasi Lumban Gaol
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (902.298 KB)

Abstract

This study aims to determine the effect of using Corporate Social Responsibility, Profitability (ROA) and Leverage on Tax Aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study was obtained by purposive sampling, with a sample of 39 companies with a period of 3 years so that the total was 117. The analytical method used was multiple linear regression test and hypothesis testing using t test and F test with a rate of 5%. The results of this study indicate that Corporate Social Responsibility (CSR) has no effect on tax aggressiveness, profitability has no effect on tax aggressiveness, and Leverage has a positive and significant effect on tax aggressiveness. Simultaneous test results show that Corporate Social Responsibility (CSR), Profitability and Leverage have a significant effect on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange.Keywords: Corporate Social Responsibility, Profitability, Leverage, Tax Aggressiveness
ANALISIS PROSEDUR RESTITUSI KELEBIHAN PEMBAYARAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA PEMATANG SIANTAR Felik Jianli Princen Lingga; Afni Eliana Saragih
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.893 KB) | DOI: 10.54367/jimat.v1i2.2259

Abstract

This study aims to determine how the implementation of restitution procedures at KPP Pratama Pematang Siantar. The population of this research is the entire procedure of VAT refunds for corporate taxpayers at KPP Pratama Pematang Siantar. The sample of this research is the procedure of VAT refunds for 2017-2021 corporate taxpayers recorded at the KPP Pratama Pematang Siantar. The analytical method used is descriptive analysis by collecting restitution procedures. Based on the results of the study, it shows that the application of the restitution procedure at the Pematang Siantar KPP Pratama has not been realized properly, there are still many taxpayers who do not complete the documents requested by the Pematang Siantar KPP Pratama and the application of the restitution procedure that occurs at the Pematang Siantar KPP Pratama is not in accordance with the restitution procedure in accordance with the provisions Applicable laws and SOP. Keywords: Value Added Tax, Tax Overpayment, Restitution, Restitution Procedure
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH KABUPATEN NIAS BARAT PERIODE 2016-2021 Vivin Tri Indawati Gulo; Imelda Rimenda Purba
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.352 KB) | DOI: 10.54367/jimat.v1i2.2262

Abstract

This study aims to examine the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), on the Capital Expenditure of West Nias Regency. So that the sample is 18 where (PAD 6, DAU 6, Capital Expenditure 6) from 2016-2021. The research method used is descriptive quantitative using secondary data sourced from the regional government budget report of West Nias Regency in 2016-2021. The data analysis technique used is multiple linear regression statistical analysis. The analysis process carried out first is descriptive statistics, classical assumption tests, and hypothesis testing. The results of this study partially show that Regional Original Income has no effect on Capital Expenditures and the results of the study simultaneously show that the General Allocation Fund has no significant effect on Capital Expenditures. Keywords: Regional Original Revenue (PAD), General Allocation Fund (DAU), Capital Expenditure
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS SEKOLAH SMK NEGERI KABUPATEN BELALAWAN DI PEKANBARU Wenny Juleha Sinaga; Sabeth Sembiring
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.99 KB) | DOI: 10.54367/jimat.v1i2.2264

Abstract

This study aims to prove that Participation in Budgeting and Reporting Systems has an effect on Performance Accountability of the Pelalawan District Vocational High School in Pekanbaru. The sample in this study was obtained by simple random sampling, with a total sample of 52 respondents. Data collection technique is by distributing questionnaires. The data analysis technique used is descriptive statistical analysis, data quality test, classical assumption, multiple linear regression and hypothesis testing using t test and f test with a significance level of 5% using SPSS 26. From the results of research using SPSS, it is known that the coefficient of determination (R Square) is 0.563. Participation in Budgeting and Reporting Systems together affects Performance Accountability by 56%. Based on the results of multiple linear regression analysis, it can be concluded that Participation in Budgeting and Reporting Systems has a positive and significant impact on the Accountability of Performance in the Pelalawan District Vocational School in Pekanbaru. The higher the Participation in Budgeting and Reporting Systems it will affect Performance Accountability. Keywords: Participation in Budgeting, Reporting System, Performance Accountability

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