Jurnal Ilmiah Akuntansi (JIMAT)

ANALISIS PENGELOLAAN ALOKASI DANA DESA DI DESA TALAPETA KECAMATAN STM HILIR KABUPATEN DELI SERDANG TAHUN 2021-2023

2025-10-31T17:40:46+01:00

This study aims to determine how the management of village fund allocations starting from planning, implementation, administration, reporting, and accountability in Talapeta Village, STM Hilir District, Deli Serdang Regency. Data collection techniques include interviews, observation, and documentation. The population is the Village Revenue and Expenditure Budget Implementation Realization Report from the beginning of receiving ADD until now. The research sample is the Revenue and Expenditure Budget Implementation Realization Report. The research methods used in this study are documentation, interviews, and questionnaires. The data analysis technique used is descriptive qualitative. The results of the study indicate that the management of Village Fund Allocations in Talapeta Village, STM Hilir District, Deli Serdang Regency has been carried out well for the most part. However, it is not optimal because there are some things that have not been carried out in accordance with the regulations that should be done, such as the absence of a notice board or other media that makes it easier for the public to know the use of village fund allocations and delays in reporting. Suggestions that can be given are the need to create a notice board or other media to make it easier for the public to get information about village fund allocations and prepare very well planning and conduct supervision in each implementation to ensure it continues to run according to procedures

PENGARUH PAJAK TANGGUHAN DAN TAX TO BOOK RATIO TERHADAP KINERJA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023

2025-11-01T03:34:43+01:00

This research aims to empirically test whether deferred tax and tax to book ratio have a significant effect on the performance of basic industry and chemical sector companies listed on the Indonesia Stock Exchange in 2020-2023. The population in this study is basic industrial and chemical sector companies listed on the Indonesian Stock Exchange during the period 1989-2024 with a population of 90 companies. The total sample was 13 companies in the 4 year research period with 52 observations. Sampling used purposive sampling technique. The analytical method used is multiple linear regression equations using the SPSS version 29 program. From the test results using SPSS it is known that the coefficient of determination (R Square) is 0,179. This means that deferred tax and tax to book ratio together influence company performance (ROI) by 17,9%. Based on the results of the analysis of multiple linear regression equations, it can be concluded that: (1) Deferred taxes have a negative and significant effect on company performance (ROI) in the basic industry and chemical sectors listed on the Indonesia Stock Exchange in 2020-2023. (2) Tax to book ratio has no negative and insignificant effect on company performance (ROI) in the basic industry and chemical sectors listed on the Indonesia Stock Exchange in 2020-2023. The conclusion is deferred tax and tax to book ratio have a negative and significant effect on company performance which is proxied by the Return On Investment (ROI) value in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange in 2020-2023.

PENGARUH PEMAHAMAN KEBIJAKAN PERPAJAKAN, UNDANG-UNDANG PERPAJAKAN DAN ADMINISTRASI PERPAJAKAN TERHADAP PERENCANAAN PAJAK PADA WAJIB PAJAK BADAN DI KPP PRATAMA MEDAN BARAT

2025-11-01T03:44:37+01:00

This study aims to determine and empirically prove the influence of understanding tax policy, tax law, and tax administration on tax planning among corporate taxpayers at the Medan Barat Tax Office. The sampling technique used purposive sampling, determined from the population based on predetermined criteria, with a sample size of 100 active corporate taxpayers at the Medan Barat Tax Office. Data was obtained from the Medan Barat Tax Office from 2020 to 2024. The data collection technique used primary data by distributing questionnaires. The data analysis technique used was multiple linear regression and hypothesis testing using the t-test and F-test with a significance level of 5%. The t-test results indicate that Understanding of Tax Policy has a positive and significant effect on Tax Planning at the Medan Barat Tax Office, with a calculated t-value of 6.093 >= t-table 1.985 and a significance level of 0.00002 lebih <= 0.05. Tax Laws have a positive and significant effect on Tax Planning at the Medan Barat Tax Office with a t-value of 4.140 <= t-table 1.985 and a significance level of 0.00007 <= 0.05, Tax Administration has a positive and significant effect on Tax Planning at the Medan Barat Tax Office with a calculated t-value of 4.332 <= t- table 1.985 and a significance level of 0.00003 <= 0.05. Based on the results of the F test, it shows that Understanding of Tax Policy, Tax Law, and Tax Administration simultaneously have a significant effect on Tax Planning for Corporate Taxpayers at the Medan Barat Tax Office with a calculated F value of 77.617 >= F table 2.70 and a significance level of 0.000 <= 0.05.

ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA PADA DESA LIBERIA KECAMATAN TELUK MENGKUDU KABUPATEN SERDANG BEDAGAI TAHUN 2022-2024

2025-11-02T15:18:35+01:00

This research aims to analyze the conformity of village fund management in Liberia Village, Teluk Mengkudu Subdistrict, Serdang Bedagai Regency with accountability and transparency principles based on Minister of Home Affairs Regulation Number 20 of 2018 for the period 2022-2024. The research method used was descriptive with data collection techniques through documentation and interviews. The research population consists of Village Budget and Expenditure Reports in Liberia Village for 2022-2024. The results indicate that accountability in village fund management is considered fairly compliant with Permendagri Number 20 of 2018, although there are inconsistencies in the planning and administration stages. Meanwhile, transparency in village fund management has not complied with regulations because information is only posted on announcement boards that are not placed in strategic locations and there is no easily accessible information media for the community regarding accountability reports on APBDesa realization.

PENGARUH EFFECTIVE TAX RATE, TUNNELING INCENTIVE DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING STUDI PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PERIODE 2020-2024

2025-11-02T15:27:48+01:00

This study aims to empirically determine and prove the effect of the effective tax rate, tunneling incentive, and exchange rate on transfer pricing decisions in manufacturing companies on the Indonesia Stock Exchange in 2020-2024. The population is all financial reports of manufacturing companies listed on the IDX in 2020-2024. The research sample was purposive sampling, namely 11 companies. The data collection technique used documentation techniques. The data analysis technique was multiple linear regression and hypothesis testing used the t-test and f-test with a significance level of 5%. The results of the study showed a partial test (t-test): (1) the effective tax rate has a positive and significant effect on transfer pricing, this is evidenced by the t-test where the effective tax rate has a coefficient value of 0.852 with a significance level of 0.010 <0.05, meaning that an increase in the effective tax rate guarantees the implementation of transfer pricing actions in companies on the Indonesia Stock Exchange. (2) tunneling incentive has a positive and insignificant effect on transfer pricing, this is proven by the coefficient value where the tunneling incentive has a value of 0.029 with a significance level of 0.820 > 0.05, meaning that the higher the tunneling incentive does not guarantee an increase in transfer pricing in companies on the Indonesia Stock Exchange. (3) exchange rate has a positive and insignificant effect on transfer pricing, this is proven by the coefficient value of 0.001 with a significance level of 0.130 > 0.05, meaning that an increase in the exchange rate does not guarantee the implementation of transfer pricing measures in companies on the Indonesia Stock Exchange.

ANALISIS PROFITABILITAS PRODUK ULOS DAN LABA UMKM TENUN ULOS TARUTUNG STUDI KASUS DESA SITUMEANG KECAMATAN SIPOHOLON KABUPATEN TAPANULI UTARA PROVINSI SUMATERA UTARA

2025-11-02T15:37:44+01:00

This study aims to determine the causes of the decline in the number of UMKM is in the field of Tarutung ulos weaving. The population in this study were all home industries that produce Tarutung ulos weaving in North Tapanuli Regency. The sample in this study was ulos products produced in the ulos weaving home industry in Situmeang village. The results of this study indicate that the Profit and profitability of ulos products in Situmeang village are: Pucca Bunga ulos products profit of Rp. 286,000,000 with a profitability of 24%, Tuntuman Full ulos products profit of Rp. 219,000.00, with a profitability of 17%, Piala Full ulos products profit of Rp. 288,000.00, with a profitability of 23%, Iccor ulos products profit of Rp. 237,000.00 with a profitability of 21% and Sibolang Rasta ulos products profit of Rp. 279,000.00, with a profitability of 24%. The profit of several Ulos weaving units in Situmeang village is as follows: For the Ulos weaving business owned by Mrs. Geby Sitompul, the profit is 792,500.00, the Ulos weaving business owned by Mrs. Rachel Rumapea, the profit is Rp. 784,000.00, the business of Mrs. Lia Pasaribu, the profit is Rp. 742,000.00, the business owned by Mrs. Rogatte Situmeang, the profit is Rp. 853,000.00, and the business owned by Mrs. Srilenta, the profit is Rp. 1,121,000.00. The decrease in the number of Trautung Ulos weaving MSMEs in Situmeang village is because the profitability and profits obtained are still far from the average profit of the industry in North Tapanuli district. So it is recommended that this Ulos weaving business develop its business, namely by increasing the number of its products by selling them to a wider market.