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TONNI LIMBONG
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afni_saragih@ust.ac.id
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INDONESIA
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 9 Documents
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Search results for , issue "Volume 2 Nomor 2 Oktober 2023" : 9 Documents clear
PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA RSUD DJOELHAM BINJAI Kezia Dominika Sitio; Poltak Teodorus Parhusip
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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Abstract

This study aims to prove Organizational Culture, Organizational Commitment and Public Accountability affect performance. The sample in this study was obtained using the proportionate stratified random sampling method with a total sample of 77 respondents. The data analysis technique used is descriptive analysis, data quality test, classical assumption test, multiple linear regression analysis 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 value of the coefficient of determination (Adjustid R Square) is 0.730. Organizational Culture, Organizational Commitment and Public Accountability together affect Performance by 73%. Based on the results of multiple linear regression analysis, it can be concluded that organizational culture has a significant positive effect on performance, organizational commitment has a significant positive effect on performance and public accountability has a significant positive effect on performance at the Djoelham Binjai Regional General Hospital. From the results of the t test, it was obtained that tcount > ttable (2,936 > 1,993) and sig < 0.05 (0.004 < 0.05). This means that Ha1 is accepted and H01 is rejected or in other words, Organizational Culture partially has a positive and significant effect on Organizational Performance. For the second variable, the results obtained where the value of tcount > ttable (2,941 > 1,993) and the value of sig < 0.05 (0.004 < 0.05). This means that Ha2 is accepted and H02 is Rejected or in other words Organizational Commitment partially has a positive and significant effect on Organizational Performance and the third variable is obtained where the value of tcount > ttable (6.869 <1.993) and the value of sig <0.05 (0.000 > 0.05) . This means that Ha3 is accepted and H03 is rejected or in other words Public Accountability partially has a positive and significant effect on Organizational Performance. The higher the organizational culture, organizational commitment and public accountability, the better the performance in the hospital.
ANALISIS REALISASI PENERIMAAN PAJAK KENDARAAN BERMOTOR SEBELUM DAN SELAMA PANDEMI COVID 19DI KANTOR SAMSAT PEMATANGSIANTAR TAHUN 2019-2020 Canro Nababan; Romasi Lumban Gaol
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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Abstract

The aim of this research is to find out whether there is a significant difference between motor vehicle tax revenues before and during the Covid 19 pandemic at the Pematangsiantar Samsat office. The data used in this research is secondary data. The sample used is motor vehicle tax revenue data before and during the 2019-2020 Covid-19 pandemic. Data were analyzed using descriptive statistical tests and paired difference tests (paired t-test). Based on the results of the analysis, it can be concluded that there is a significant difference between Motor Vehicle Tax revenue before and during the Covid-19 pandemic. Apart from that, the non-natural disaster of the Covid-19 pandemic has had a significant effect on Motor Vehicle Tax revenues at the Pematangsiantar Samsat office.
PENGUKURAN KINERJA DENGAN MENGGUNAKAN METODE BALANCE SCORECARD PADA PT. MODERN PLASINDO MUTIARA PLASTIK BINJAI Nora Sianturi; Joana L. Saragih; Antonius M. Purba
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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Abstract

This research aims to find out how the performance of PT Moderen Plasindo Mutiara is when measured using the Balance Scorecard method. The benefit of this research for the author is to add insight into measuring company performance based on the Balance Scorecard method. The population in this research is financial reports, customer data and service data. employees at PT Moderen Plasindo Mutiara since it was founded in 1987 until now. Meanwhile, the research samples are financial reports, customer data, service data and employee data during 2017-2018. Data collection techniques in this research are documentation and questionnaire data. Analysis techniques The data in this research is a descriptive method. From the results of the discussion, it can be concluded that the performance measurement used by PT Moderen Plasindo Mutiara still focuses on financial improvement only and is not equipped with non-financial performance such as a customer perspective, an internal business process perspective and a learning and growth perspective. Based on the Balance Scorecard concept that has been obtained, PT Moderen Plasindo Mutiara should implement a Balance Scorecard so that the company does not only focus on financial aspects, but also pays attention to non-financial aspects and service to customers must be further improved, both in terms of hospitality and greetings regarding product explanations. , so that customers feel satisfied. Meanwhile, to improve employee performance, training should be carried out in a programmed manner for employees.
ANALISIS PENGARUH KEGIATAN SOSIALISASI PERPAJAKAN DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN PADA KPP PRATAMA MEDAN PETISAH Desima R. Sihite; Yan Christin Br Sembiring; Abdonsius Sitanggang
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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Abstract

This study aims to find out how to analyze the influence of tax socialization activities and tax audits on income tax revenues article 25/29 for corporate taxpayers at KPP Pratama Medan Petisah. The population in this study is the number of taxpayers who are active and registered at KPP Pratama Medan Petisah from 2015-2022. This study uses primary and secondary data obtained by direct surveys to the field by distributing questionnaires to corporate taxpayers. The data analysis technique used in this study is a descriptive data analysis technique, namely describing and interpreting data according to existing facts.Based on the discussion of the research results obtained, it can be concluded that tax socialization activities at KPP Pratama Medan Petisah partially have a significant positive effect on tax revenues. Tax audit at KPP Pratama Medan Petisah has a significant positive effect on tax revenues. There is a positive influence on the receipt of income tax articles 25/29 for corporate taxpayers. simultaneously tax socialization and tax audit have a positive and significant effect on tax revenues. We can see that the three variables have a positive and significant influence. This means that the more often (positive) tax socialization and tax audit activities are carried out, the income tax revenue article 25/29 will also increase.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK Flora Maida Haloho; Afni Eliana Saragih
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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Abstract

The aim of this research is to analyze the influence of company size, leverage, capital intensity and profitability on tax aggressiveness in food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2019-2021. The sampling technique was purposive sampling and 20 companies were determined to be the sample. Statistical tests found that the coefficient of determination (R square) was 0.211. This means that company size, leverage, capital intensity and profitability together influence tax aggressiveness, namely 21.1%. The research results found that company size and leverage had a positive and insignificant effect on tax aggressiveness. Capital intensity has a negative and insignificant effect on tax aggressiveness. Profitability has a negative and significant effect on tax aggressiveness.
EVALUASI EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MEDAN: (Studi Kasus di Badan Pengelolaan Pajak dan Retribusi Daerah Kota Medan) Sabeth Sembiring; Ria Veronica Sinaga; Yogi Yovendra Sembiring
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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Abstract

This study aims to determine the level of effectiveness and contribution of Customs Tax on Land and Building Rights to the Regional Original Income of Medan City. The population of this study is the Medan City BPHTB tax and Medan City Original Revenue from 1978-2020. The sample of this research is the number of targets and realization of BPHTB tax revenues and realization of PAD in Medan City in 2016-2020. This study uses a descriptive method, the data collection technique in this study is a documentation technique obtained from the Medan City BPPRD office, and analyzes using the formula for the level of effectiveness and the level of contribution. Based on the results of the study, it shows that the level of effectiveness of the Tax on Acquisition of Rights on Land and Buildings has an average of 89.83% overall from 2016-2020 and is classified as "quite effective" and for the level of contribution of Taxes on the Acquisition of Rights on Land and Buildings. 2016-2020 with an average BPHTB tax contribution of 23.02% better than the Contribution Level of Tax Revenue from Land and Building Rights Acquisition in 2011-2015 with an average BPHTB tax contribution of 18.88%.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA MODAL PADA KABUPATEN YANG ADA DI PROVINSI SUMATERA UTARA PERIODE 2017-2021 Monika Romasari Sinaga; Imelda Rimenda Purba
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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Abstract

This study aims to determine the effect of Regional Original Revenue, General Allocation Fund, and Remaining Budget Calculation Surplus on Capital Expenditures in Regencies in North Sumatra Province for the period 2017-2021. The population of this study were 25 regencies in North Sumatra Province. The sampling method used was purposive sampling method, so that 6 districts were obtained with a 5-year research period. The research method used is quantitative using secondary data sourced from the website of the Directorate General of Fiscal Balance of the Republic of Indonesia. The data analysis technique used is descriptive statistics, then classical assumption testing, multiple regression analysis and hypothesis testing. Based on the discussion, it shows that Regional Original Revenue has a positive and significant effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of 3.333 with a significance value of 0.003. General Allocation Fund has no effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of -0.446 with a significance value of 0.659. And, SiLPA has no effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of -0.348 with a significance value of 0.731. Simultaneously, Regional Original Income, General Allocation Fund, and SiLPA have a positive and significant effect on Capital Expenditure, this can be seen from the simultan test calculation obtained from the f-count value of 6,174 with a significance value of 0,003.
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Novi Natalia Padang
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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Abstract

The purpose of this study was to determine and analyze the effect of regional own-source revenue (PAD) and balancing funds partially on the financial performance of local governments in the districts/cities of North Sumatra Province. The population for this study is the districts/cities of North Sumatra Province, consisting of 33 districts/cities with the observation years 2014 to 2021. The type of sample uses a saturated sample where the population is the sample. The data is processed using the panel data regression statistical test method. The results of this study prove that regional own-source revenue, balancing funds partially have a positive and significant effect on the financial performance of local governments in the districts/cities of North Sumatra Province.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH PADA KABUPATEN SAMOSIR Roita Situmorang; Evelin Roma Riauli Silalahi
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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Abstract

This research aims to determine the level of effectiveness and how big the contribution of land and building rights acquisition fees is to local original income in Samosir Regency. The population in this study is target data and realization of Land and Building Rights Acquisition Fees and Original Regional Income since it was implemented in 2011-2022 at the Samosir Regency Regional Revenue Agency. The sample in this study is the realization and target of receipt of Land and Building Rights Acquisition Fees and Original Regional Income from 2018-2022 at the Samosir Regency Regional Revenue Agency. The data collection technique in this research was carried out using documentation techniques. The data analysis technique used in this research is a descriptive analysis technique with a formula for level of effectiveness and level of contribution.The results of the research conducted show that the overall effectiveness level of acceptance of Land and Building Rights Acquisition Fees from 2018-2022 is categorized as "effective" with an average effectiveness level of 91.65%. And the level of contribution of Land and Building Rights Acquisition Fees to Original Regional Income in Samosir Regency as a whole for 5 years is categorized as "very poor" with an average level of contribution of 6.40%. When compared with 2013-2017 (5 years before the research), the average contribution of Land and Building Rights Acquisition Fee revenue to Regional Original Income in 2018-2022 increased by 5.14%.

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