Jurnal Ilmiah Akuntansi (JIMAT)

PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. PERKEBUNAN NUSANTARA IV PABRIK TEH SIDAMANIK UNIT TOBASARI

Maria Verany Purba — 2024-10-20

This research aims to determine the application of Activity Based Management in increasing production cost efficiency at PT. Perkebunan Nusantara IV Sidamanik Tea Factory. The population in this research is Production Costs, Non-Production Costs, and production activity data starting from the founding of the company from 1979 until now. The samples used in this research are Production Costs, Non-Production Costs, and production activity data for 2022. The data analysis technique used is qualitative descriptive analysis. Based on the results of the analysis and eval_uation, it can be concluded that the realization of production costs for each element of production costs using the Traditional method costs realization of IDR 175.276.450.452. Meanwhile the realization of production costs using the Activity Based Management method costs realization of IDR 169.616.770.368. Based on a comparison of the two methods, it can be seen that the cost difference is IDR 5.659.680.084. It can be seen that by implementing Activity Based Management you can identify value-added activities and non-value-added activities. So the level of production cost efficiency using the Company's Activity Based Management method can save costs of up to 3.22%. Therefore, companies need to apply the Activity Based Management method to eliminate non-value-added activities so that production cost efficiency can be achieved.

PENGARUH TARIF PAJAK DAN SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK PENGHASILAN

Irnawati Sihombing — 2024-10-20

Penelitian ini bertujuan untuk mengetahui pengaruh tarif pajak dan sistem perpajakan terhadap pembayaran pajak penghasilan pada UMKM Tapanuli Utara. Populasi penelitian ini adalah jumlah UMKM pada tahun 2018-2022. Penentuan sampel menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan pengujian hipotesis menggunakan uji t (parsial) dan uji f (simultan) dengan tingkat signifikan 5%. Hasil penelitian secara parsial menunjukkan bahwa tarif pajak berpengaruh positif dan signifikan terhadap kemauan UMKM membayar pajak penghasilan dan sistem perpajakan berpengaruh positif dan signifikan terhadap kemauan UMKM membayar pajak penghasilan. Disarankan bagi DJP (Direktorat Jendral Pajak) lebih menekankan tarif pajak untuk meningkatkan kemauan UMKM dalam membayar pajak penghasilan dan bagi peneliti yang ingin melakukan penelitian yang sama, diharapkan mengambil variabel lain yang mempengaruhi kemauanm UMKM membayar pajak.

ANALISIS SISTEM PENGELOLAAN KEUANGAN DANA DESA NAGORI MARIHAT BARIS KECAMATAN SIANTAR KABUPATEN SIMALUNGUN

Putri Ade Nopita Sari Simare-Mare — 2024-10-22

This research aims to determine the financial management system for Nagori Marihat Baris village funds, Siantar District, Simalunggun Regency. Meanwhile, data collection was carried out using interviews and documentation. The population in this research is the budget report and realization of Nagori Marihat Baris village funds from 1975-2023. The sample in this research is the budget report and realization of village funds in 2021-2022 with all village officials and the Nagori Marihat Baris community. The method in this research uses a qualitative descriptive method.The results of this research show that the financial management system for Nagori Marihat Baris village funds uses the Siskuedes application system which makes it easier to operate in conveying activities and programs for the activities carried out, however there are several stages of financial management of village funds in Permendagri No. 20 of 2018 that are still not appropriate based on financial management system, among others: 1). Related planning is the design mechanism for village fund management planning, minimizing wasted costs, integrating policies or opinions, principles and technical preparation.2). The related implementation is revenue and expenditure, making a budget plan for activity costs and carrying out activities, being responsible for the implementation of activities. 3). Related administration is managing village finances, recording every incoming and outgoing budget and closing the cost budget book. 4). Related reporting is submitting implementation realization reports to superiors, knowing the progress of implementing activities and transparency. 5). The related accountability is submitting a realization accountability report and an accountability report submitted no later than 3 months after the end of the relevant budget year as determined by village regulations.

ANALISIS PROSEDUR KELEBIHAN PEMBAYARAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT

Patar Alfredo Hosea Hutagalung — 2024-10-22

This study aims to determine the process of resolving value added tax (VAT) overpayments and find out the obstacles faced by taxable entrepreneurs in submitting value added tax overpayments at the West Medan Pratama Tax Service Office. The sample in this study is Value Added Tax Overpayment Data for 2019-2023. Data collection techniques use interview and documentation techniques. The analysis method used is descriptive. Based on the results of this study, it shows that there are still many taxpayers who apply but do not complete the documents according to the tax overpayment procedures requested by KPP Pratama Medan Barat, as well as the implementation of tax overpayment procedures by KPP Pratama Medan Barat in accordance with the procedures of the applicable laws and SOPs. The obstacles faced by the West Medan Pratama KPP are that in practice, starting from the examination until the approval of the application, the level is quite difficult and the administrative data is incomplete, as well as evidence that shows that there is an overpayment of tax, the address is incomplete and the taxpayer has difficulty contacted.

PENERAPAN BALANCED SCORECARD SEBAGAI SISTEM PENGUKURAN KINERJA

Benni Simorangkir — 2024-10-22

This study aims to determine the performance of the CU Sondang Nauli Savings and Loans Cooperative when measured by applying the Balanced Scorecard concept through four perspectives, namely: Financial perspective, Customer perspective, Internal business process perspective and Growth and learning perspective. The population in this study is the financial statements and member data of the Sondang Nauli CU Savings and Loan Cooperative, the samples in this study are financial statements, member data, and employee data of the 2022 CU Sondang Nauli Savings and Loan Cooperative. Data collection techniques in this study were carried out by interview, documentation and questionnaire techniques. The data analysis technique used in this study is a descriptive analysis technique. Based on the results of the study showed that the performance from a financial perspective of 33,57%, a customer perspective of 69,43%, an internal business process perspective of 93,68%, and a growth and learning perspective of 100%, the total performance of the CU Sondang Nauli Savings and Loans Cooperative is 74% included in the A or "Very Healthy" category.

ANALISIS PEMERIKSAAN PAJAK DALAM MENINGKATKAN PENERIMAAN PPH PASAL 25 DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT

Lilis Karlina Sihotang — 2024-10-29

The purpose of this study was to determine how the tax audit in increasing tax revenue of ITA 25 at KPP Pratama Medan Barat. This research uses qualitative methods. Data collection is done by interview and documentation techniques. The techniques used in this research include descriptive analysis where existing data will be collected and grouped and then analyzed. The results of this research show that the tax revenue of KPP Pratama Medan Barat has decreased and has not reached the specified target. The causes of not achieving the revenue target for the implementation of tax audits at the KPP Pratama Medan Barat are due to uncooperative taxpayers, lack of understanding of taxpayers, limited inspection teams.