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Jurnal Ilmiah Akuntansi

JIMAT
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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 7 Documents

Search results for , issue "Volume 1 Nomor 2 Oktober 2022" : 7 Documents clear

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)

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)

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

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

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

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

PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. MODEREN PLASINDO MUTIARA PLASTIK Guido Giovani Samosir; Evelin Roma Riauli Silalahi
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to determine the application of Activity Based Management in increasing the efficiency of production costs at PT. Modern Plasindo Mutiara Plastik. The population in this study is Production Costs, Non-Production Costs, and Production Activity Data in 2020. The samples used in this study are Production Costs, Non-Production Costs, and Production Activity Data for 2020. The data analysis technique used is descriptive analysis. Based on the results of the analysis and evaluation, it can be concluded that the realization of production costs for each element of production costs using the Traditional method of cost realization is Rp. 179,847,642,267. Meanwhile, the realization of production costs using the Activity Based Management method is Rp. 178,339,161,857. Based on the comparison of the two methods, it can be seen that the difference in costs is Rp. 1,508,480,410. It can be seen that the implementation of Activity Based management can identify value-added activities and non-value-added activities. So the level of production cost efficiency by using the Activity Based Management method the company can save costs up to 2%. Therefore, companies need to apply the Activity Based Management method to eliminate these value-added activities so that production cost efficiency will be achieved. Keywords: Activity Based Management, Production Cost Efficiency, Value Added Activities, Non Value Added

ANALISIS FAKTOR -FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN DELI SERDANG Ifka Sri Ulina Tondang; Gembira Marbun
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to determine and analyze the effect of Village Fund Management Apparatus Competence, Village Government Organizational Commitment, and Information Community Participation on Village Fund Management Accountability in Deli Serdang Regency. The type of research used in this research is quantitative research. Data collection was obtained by distributing questionnaires directly to respondents consisting of the Village Head, Village Secretary, Head of Government Section, Head of Service Section, Head of Welfare Section and Head of Financial Affairs/Treasury in villages in Deli Serdang. The location of the research was carried out at the village head office in villages in Deli Serdang Regency which had been randomly selected based on the simple random sampling method. Meanwhile, after calculating the sample using the Slovin formula, a sample of 57 respondents was obtained. The results in this study found that the competence of village fund management apparatus, village government organizational commitment, and community participation had a positive and significant influence on Village Fund Management Accountability in Deli Serdang Regency. And the result of the Adjusted R Square value is 0.846, which means (84.6%) of the independent variables are able to explain or describe the dependent variable, while the remaining 15.4% is explained or described by other variables not included in this research model. Keywords: Village Fund Management Apparatus Competence, Village Government Organizational Commitment, and Community Participation

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Contact Name
TONNI LIMBONG

Contact Email
tonni.budidarma@gmail.com

Phone
+6281376389385

Journal Mail Official
afni_saragih@ust.ac.id

Editorial Address
Jl. Setiabudi No. 479 F Tanjung sari Medan

Location
Kota medan,

Sumatera utara

INDONESIA

Abstract

Abstract

Abstract

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Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name TONNI LIMBONG

Contact Email tonni.budidarma@gmail.com

Phone +6281376389385

Journal Mail Official afni_saragih@ust.ac.id

Editorial Address Jl. Setiabudi No. 479 F Tanjung sari Medan

Location Kota medan, Sumatera utara INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
TONNI LIMBONG

Contact Email
tonni.budidarma@gmail.com

Phone
+6281376389385

Journal Mail Official
afni_saragih@ust.ac.id

Editorial Address
Jl. Setiabudi No. 479 F Tanjung sari Medan

Location
Kota medan,

Sumatera utara

INDONESIA