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ANALISIS AKUNTANSI ZAKAT BERDASARKAN PSAK NO.109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SUMATERA UTARA
No full textThe purpose of this study was to determine whether the accounting treatment of zakat on BAZNAS North Sumatra in accordance with SFAS No. 109. This study was conducted to examine the financial statements prepared BAZNAS North Sumatra and to determine the application of zakat, sadaqah infaq and in accordance with SFAS No. 109, Accounting for Zakat. The method used is the method descriptive approach and this type of data is qualitative From the results of this study concluded that BAZNAS North Sumatra have not fully implemented the use of SFAS 109 in the present financial statements. Because under SFAS No. 109, accounting for zakat aims to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq / Sadaqa
Analisis Pengaruh Kesadaran dan Kepatuhan Wajib Pajak terhadap Kinerja Kantor Pelayanan Pajak (KPP) dengan Pelayanan Wajib Pajak sebagai Variabel Intervening di KPP Medan Timur
No full textThe purpose of this study is done to obtain empirical evidence and analyze
Awareness, the Compliance stowards the performance of Kantor Pelayanan Pajak
with the ministry as an intervening variable in the Kantor Pelayanan Pajak Medan
Timur.
The study population is Taxpayers Tax Office Agency in the East Medan, it is
around 6854 taxpayers in the three District which is Struggle Medan District, Eastern
District of Medan and Medan District Tembung, the sample sized by 99 taxpayers
Agency. Hypothesis testing is done by analysis Equastin Structural Modelling (SEM).
The results showed, the Taxpayer Body awareness as measured from the
taxpayer's perception, knowledge of taxation, finance Events Taxpayer significantly
effected on taxpayer service.Taxpayer compliance is measured by: the level of tariffs,
the structure of sanctions, is detected by the law, morality smuggling, perceptions and
attitudes, the fine, the attitude towards the government, law enforcement, the tax
system significantly influence the performance of Kantor Pelayanan Pajak Medan
Timur. Taxpayer services are measured by: tangible, reliability, responsiveness,
competence, manners, credibility, security, access, communication, attention towards
the customer significantly effected on the performance of Kantor Pelayanan Pajak.Tujuan penelitian ini dilakukan adalah untuk memperoleh bukti empiris dan
menganalisis Kesadaran, Kepatuhan terhadap kinerja KPP dengan Pelayanan sebagai
variable interveningnya di Kantor Pelayanan Pajak Medan Timur.
Populasi penelitian adalah Wajib Pajak Badan di Kantor Pelayanan Pajak
Medan Timur yang berjumlah 6.854 Wajib Pajak Badan di tiga Kecamatan yaitu
Kecamatan Medan Perjuangan, Kecamatan Medan Timur dan Kecamatan Medan
Tembung, dengan jumlah sample sebanyak 99 Wajib Pajak Badan. Pengujian
hipotesis dilakukan dengan analisis Structural Equastin Modelling ( SEM).
Hasil penelitian menunjukkan, kesadaran Wajib Pajak Badan yang diukur dari
persepsi Wajib Pajak, pengetahuan perpajakan, kodisi keuangan Wajib Pajak
berpengaruh signifikan terhadap pelayanan Wajib Pajak. Kepatuhan Wajib Pajak
yang di ukur dengan : tingkat tarif, struktur sanksi, terdeteksi oleh hukum, moralitas
penyeludupan, persepsi dan sikap, besarnya denda, sikap terhadap pemerintah,
penegak hukum, sistem perpajakan berpengaruh signifikan terhadap kinerja KPP
Medan Timur. Pelayanan Wajib Pajak yang di ukur dengan : tangible, reliabilitas,
responsivitas, kompetensi, tata krama, kredibilitas, keamanan, akses, komunikasi,
perhatian pada pelanggan berpengaruh signifikan terhadap kinerja Kantor Pelayanan
Pajak.93 HalamanTesis Magiste
ANALISIS PERENCANAAN PAJAK MELALUI METODE PENYUSUTAN DAN REVALUASI ASSET TETAP UNTUK MEMINIMALKAN BEBAN PAJAK PADA PT. TASPEN ( PERSERO ) CABANG UTAMA MEDAN
Get PDFTujuan dari penelitian skripsi ini adalah untuk mengetahui perencanaan pajak melalui metode penyusutan dan revaluasi asset tetap terhadap beban pajak pada PT.Taspen (Persero) Cabang Utama Medan. Metode penelitian ini menggunakan penelitian deskriptif. Penelitian ini mengumpulkan fakta dan identifikasi data yang membahas tentang permasalahan perencanaan pajak dibidang penyusutan dan revaluasi asset tetap terhadap beban pajak yang ditanggung perusahaan. Hasil penelitian ini diharapkan dapat memberikan masukan pada manajemen PT.Taspen (Persero) Cabang Utama Medan dalam melakukan penyusutan asset tetap sebaiknya memperhatikan undang-undang perpajakan yang terbaru agar lebih mengoptimalkan beban pajak yang diperbolehkan menurut perpajakan dan revaluasi asset tetap yang dilakukan PT. TASPEN (Persero) bukan merupakan keharusan maka PT.Taspen (Persero) Cabang Utama Medann perlu mempertimbangkan secara sungguh-sungguh mengenai keuntungan dan kerugian yang akan dialami akibat revaluasi tersebut. Kesimpulan penelitian ini dengan dilakukannya penyusutan dan revaluasi asset tetap perusahaan maka PT.Taspen (Persero) Cabang Utama Medann dapt menghemat atau meminimalkan beban pajak yang harus dibayar oleh perusahaan
Portrait of Online Lecture Issue on Accounting Students of Faculty of Economics and Business during COVID-19 Pandemic at Muhammadiyah Unversity of North Sumatra
No full textThe general purpose of this study is to formulate a portrait of the issue of online lectures on accounting students of the Faculty of Economics and Business during the covid-19 pandemic at the Muhammadiyah University of North Sumatra. The research was conducted at the Faculty of Economics and Business. This type of research is survey research. The research sample is Grade 6/B Accounting Student of the Faculty of Economics and Business at the Muhammadiyah University of North Sumatra. Data collection using interviews and question lists. Furthermore, data analysis is used i.e. SPSS statistics. The results showed, The media used by lecturers is very helpful to students in the learning process, related to the learning materials students agree each lecturer provides material following RPS, For every lecturer who conveys the material turns out that students do not understand what has been conveyed, even though students are given regular assignments, some lecturers are less respect for students who have impaired connections or networks, And this online lecture system makes students very complain about data packages. Students are more respect to face-to-face learning, and it turns out that the online lecture system has not been implemented to the maximum
Peranan Audit Operasional dalam Meningkatkan Efesiensi Biaya Operasional pada Hotel Anaya
Get PDFTujuan penelitian ini adalah untuk mendapatkan gambaran yang lebih jelas mengenai Peranan Audit Operasional Dalam Meningkatkan Efesiensi Biaya Operasional Jenis data yang di kumpulkan untuk mendukung variabel yang diteliti adalah data dokumentasi yaitu mempelajari dokumen-dokumen yang berhubungan dengan objek penelitian. Sedangkan teknik yang digunakan untuk melakukan pengumpulan data adalah dengan menggunakan teknik observasi dan wawancara. Dari hasil analisis yang dilakukan dengan data laporan komplain tamu dan hasil audit serta hasil wawancara dari pihak audit hotel terlihat terjadinya peningkatan ketidak efesienan biaya operasional selama 3 tahun berturut turut, dan audit operasional tidak dapat mencegah peningkatan biaya operasional selama tiga tahun beberapa indikator yang menjadi penyebab terjadinya ketidak efesiensian biaya operasional pada Hotel Anaya antara lain: Terdapat temuan dan kompalinan tamu yang selalu sama setiap tahun nya, dan Audit operasional tidak dapat mencegah peningkatan biaya operasional selama 3 tahun tersebut dikarnakan audit operasional tidak melakukan pemeriksaan kertas kerja atau laporan dari setiap devisi. Laporan internal auditor terhadap pemeriksaan biaya operasional hotel dibuat berdasarkan kertas kerja dan norma pemeriksaan. Laporan internal auditor disampaikan kepada Dewan Direksi secara lisan maupun tulisan. Menurut penulis, laporan internal auditor pada Hotel Anaya sudah baik, karena disamping bentuk laporan tersebut auditor juga menyampaikan saran atau rekomendasi kepada Dewan Direksi yang merupakan hal yang terpenting dari fungsi internal audito
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
PENGARUH TAX PLANNING, TAX AVOIDANCE DAN DEFERRED TAX BURDEN TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFDalam penelitian ini, para peneliti melakukan evaluasi dan penyelidikan terhadap dampak dari praktik tax avoidance, tax planning, dan deferred tax burden atas firm value secara parsial. Populasi penelitian fokus pada industri manufaktur di BEI. Sampel yang dipilih terdiri dari dua puluh empat perusahaan manufaktur yang dipilih berdasarkan kriteria tertentu untuk diobservasi selama periode lima tahun. Metode penelitian ini mengadopsi pendekatan asosiatif. Pengumpulan data dilakukan melalui prosedur dokumentasi, dan berbagai analisis statistik seperti pengujian hipotesis, regresi linear berganda, serta koefisien determinasi diterapkan dalam analisis data. Hasil analisis menunjukkan bahwa, secara parsial, tax planning tidak memiliki pengaruh atas firm value, sementara tax avoidance memiliki pengaruh negative signifikan atas firm value, tetapi deferred tax burden memiliki pengaruh signifikan atas firm value di industri manufaktur di BE
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