Jurnal Ilmiah Akuntansi (JIMAT)

PENGARUH AUDIT TENURE, KUALITAS AUDIT, UKURAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA

Felix Felix — 2026-05-06

This study aims to examine the influence of audit tenure, audit quality, firm size, and prior year's audit opinion on the going concern audit opinion of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Amidst challenging economic dynamics, assessing business continuity is a critical aspect for investors and stakeholders. This quantitative research employed purposive sampling, resulting in a sample of 50 companies. Data were analyzed using logistic regression. The results indicate that audit tenure and prior year's audit opinion have a significant partial effect on the going concern audit opinion, whereas audit quality and firm size do not show a significant effect. Simultaneously, all independent variables significantly influence the going concern audit opinion, with a coefficient of determination of 39.2%. This suggests that 60.8% of the going concern audit opinion is influenced by factors outside this research model. These findings provide valuable insights for auditors and investors in evaluating sustainability risks within the food and beverage industry.

PENGARUH PROFITABILITAS, LIKUIDITAS DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN INDUSTRI DASAR DAAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024

Sesiliyanti Br Sijabat — 2026-05-06

This study aims to examine the effect of profitability, liquidity, and capital intensity on tax avoidance partially and simultaneously. The population in this study is the basic and chemical industry sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, with a population of 74 companies. The sample size is 30 companies within the four-year study period, with 120 observations and 47 outliers, resulting in a total sample of 73. Sampling was conducted using a purposive sampling technique. The analytical methods used are descriptive statistical tests, classical assumption tests including normality tests, multicollinearity tests, autocorrelation tests, and heteroscedasticity tests. Multiple linear regression analysis using SPSS 27 was used to process the data. The results of this study indicate that: (1) Profitability has a positive but insignificant effect on tax avoidance, (2) Liquidity has a negative but insignificant effect on tax avoidance, (3) Capital intensity has a negative but insignificant effect on tax avoidance, (4) Profitability, liquidity, and capital intensity simultaneously have significant effect on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange from 2021 to 2024.

PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN PERTUMBUHAN ASET TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024

Ferdyanto P Pane — 2026-05-06

This study aims to examine the effect of tax, tunneling incentive, bonus mechanism, and asset growth on transfer pricing in manufacturing companies listed on the Bursa Efek Indonesia during the 2020–2024 period. Although tax is often considered the primary determinant of transfer pricing practices, prior empirical studies have reported inconsistent findings, particularly in developing countries. This research employs a quantitative approach using panel data consisting of 50 observations selected through purposive sampling and analyzed using multiple linear regression. The results indicate that tunneling incentive and asset growth have a significant effect on transfer pricing, while tax and bonus mechanism do not have a significant partial effect. Simultaneously, all independent variables significantly influence transfer pricing. These findings suggest that ownership structure and firm growth dynamics play an important role in explaining related party transaction policies. This study provides empirical evidence that enriches the literature on transfer pricing determinants in emerging markets.

ANALISIS IMPLEMENTASI TATA KELOLA DANA DESA DALAM UPAYA MENINGKATKAN PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DESA DI DESA SIRUNGKUNGOK KECAMATAN AJIBATA KABUPATEN TOBA

Crisda Febrianty Tindaon — 2026-05-06

This study aims to examine how village fund management is in accordance with the provisions of Permendagri No. 20 of 2018 and to assess the extent to which its implementation contributes to community development and empowerment in Sirungkungon Village, Ajibata District, Toba Regency. The population in this study is the Village Budget Realization Report in Sirungkungon Village, Ajibata District, Toba Regency from 1900-2024. The sample in this study is the 2020-2024 Village Budget Realization Report in Sirungkungon Village, Ajibata District, Toba Regency. The research method used is the documentation and interview method. The data analysis technique used is the descriptive data analysis technique. The results of this research show that in general the management of village funds in Sirungkungon Village, Ajibata District, Toba Regency has been in accordance with the stages regulated by the Minister of Home Affairs Regulation Number 20 of 2018 including planning, implementation, administration, reporting, and accountability. Although most stages have gone well, several technical and administrative obstacles were encountered, particularly in document preparation and village official assignments. In the development sector, village funds have focused on basic infrastructure such as roads and lighting, then expanded to the economic and transportation sectors. Residents are feeling the benefits of physical development, but they are not evenly distributed. Public participation and awareness of transparency exist, but are not yet fully optimal. Meanwhile, the implementation of village funds in community empowerment shows a positive trend, with the focus shifting from social assistance to the agriculture and livestock sectors. Although the program is ongoing, its impact remains limited and unsustainable

ANALISIS KINERJA ANGGARAN BELANJA PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA MEDAN PERIODE 2018-2022

Yustrida Melly K. Hondro — 2026-05-06

The aim of this research is to determine the performance of the budget at the Medan City Population an Civil Registration Service for the 2018-2022 period.The population in this research is the budget Realization Report at Medan City Population an Civil Registration service starting from 1973 to 2023.The sample in this research is Report on the Realization of Expenditure Budget from 2018-2022, at the Medan city Population and Civil Registration service. The data collection techniques in this research is documentation techniques. The data analysis technique used in this research is descriptive analysis.Based on the results of this research, the discussion shows that the expenditure performance of the Medan City Population and Civil Registration using expenditure variance analysis, in general it can be said to be good. This can be seen it that year there was no actual expenditure that exceeded the budget. However, there are still budget usage activities that have not been fully absorbed in 2018-2019. Spending growth tends to be positive, this mean that the Medan City Population and Civil Registration Service has been able to increase its growth. From the results of spending harmony analysis, it shows that the use of the spending budget tends to be used more for operational spending than for capital spending.

ANALISIS LAPORAN REALISASI ANGGARAN DALAM MENGUKUR KINERJA KEUANGAN DESA PALIANAOPAT KECAMATAN DOLOK PANRIBUAN KABUPATEN SIMALUNGUN PERIODE 2022-2024

Dwi Anggi Sianipar — 2026-05-06

This research aims to assess the financial performance of Palianaopat Village Government based on Budget Realization Reports (LRA) using effectiveness and efficiency ratio analysis in accordance with Ministry of Home Affairs Regulation Number 20 of 2018 on Village Financial Management. Data collection techniques were carried out through documentation and interviews, while the analysis methods used were quantitative and qualitative descriptive. The population in this study includes reports on the realization of village income and expenditure during the period 2012-2024. The sample in this study includes reports on the realization of village income and expenditure during the period 2022-2024. The research results show that the financial performance of Palianaopat Village in terms of effectiveness is classified as very effective, with an average ratio of 100.40%, meaning that village income realization has been achieved in accordance with or even slightly exceeding the planned targets. However, in terms of efficiency, an average ratio of 101.20% was obtained, indicating that village expenditure management is not efficient, because expenditure realization is greater than the income received. This condition indicates that the village government has not been fully able to control operational costs and activity implementation in accordance with budget efficiency principles.

PENGARUH KOMPETENSI AKUNTANSI, PENERAPAN SAK EMKM, DAN PERENCANAAN PAJAK TERHADAP KUALITAS LAPORAN KEUANGAN PADA UMKM DI KOTA MEDAN

Pani Romauli Elisabet Naibaho — 2026-05-06

This study aims to examine and analyze the influence of accounting competence, the application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), and tax planning on the quality of financial statements in Micro, Small, and Medium Enterprises (MSMEs) in the city of Medan. This study employs a quantitative method with an associative research approach. Sampling was conducted using purposive sampling among MSME operators in Medan City who met specific criteria, with a sample size of 100 observations. Data analysis was performed using descriptive statistical tests, classical assumption tests, the coefficient of determination test, and hypothesis testing via simultaneous testing (F-test) and partial testing (t-test). The results of the model validity test (F-test) yielded a significance value of 0.000, indicating that the regression model is valid for use. The results of the hypothesis testing (T-test) prove that: (1) accounting competence has a positive but insignificant effect on financial statement quality (t=0.138; sig=0.891), so H1 is rejected; (2) the application of SAK EMKM has a positive and significant effect on financial statement quality (t=2.213; sig=0.029), so H2 is accepted; and (3) tax planning has a positive and significant effect on financial statement quality (t=4.692; sig=0.000), so H3 is accepted. The Adjusted R-Square value indicates that the independent variables explain 22.8% of the variability in financial statement quality, while the remaining 77.2% is influenced by other factors outside the research model. In conclusion, the improvement in financial statement quality among SMEs in Medan City is empirically driven more by the implementation of SAK EMKM and the effectiveness of tax planning than by accounting competence, which has not yet yielded a significant impact.

PENGARUH PAJAK, TUNNELING INCENTIVE, PROFITABILITAS, DAN DEBT COVENANT TERHADAP TRANSFER PRICING PERUSAHAAN MANUFAKTUR MAKANAN-MINUMAN DI BEI 2020-2024

Feli Pusman Gulo — 2026-05-06

This study aims to determine and empirically prove the effect of taxes, tunneling incentives, profitability, and debt covenants on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. The population in this study consists of all financial reports of Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange in 2020-2024. The sample in this study was obtained using purposive sampling, with a sample size of 47 from 11 companies. The data collection technique used was documentation. The data analysis techniques used were multiple linear regression and hypothesis testing using t-tests and F-tests with a significance level of 5%. The results of the partial test show that Tax and Profitability have a positive and significant effect on Transfer Pricing, Tunneling Incentive has a negative and insignificant effect on Transfer Pricing, and Debt Covenant has a negative and significant effect on Transfer Pricing. Based on the simultaneous test results, Tax, Tunneling Incentive, Profitability, and Debt Covenant have a positive and significant effect on Transfer Pricing in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange.

ANALISIS PERENCANAAN DAN PENGAWASAN BIAYA PRODUKSI PADA PT. PERKEBUNAN NUSANTARA IV KOTA MEDAN

Sriulina Simbolon — 2026-05-06

This research was conducted with the aim of finding out whether production cost planning and supervision have been appropriately implemented to achieve the company's goals. The population in this study is the production cost since the establishment of the company from 1996 to 2022 while the sample in this study is the production cost which includes raw material costs, labor costs and factory overhead costs from 2020 to 2022. The data used is secondary. The data collection techniques used are interviews and documentation. And the data analysis technique used is a descriptive analysis technique. Based on the results of the discussion, it was concluded that the planning of PTPN IV Medan has not been carried out properly, where PTPN IV always budgets lower production costs from 2020 to 2022, the supervision of PTPN IV Medan has also not been carried out properly, where the realization of the budget has always experienced unfavorable conditions. PTPN IV Medan's production cost planning and supervision have not been able to streamline production costs, because most of the cost elements still have many shortcomings, which results in a realization that is far different from the set budget.