PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DI BADAN LINGKUNGAN HIDUP PROPINSI SUMATERA UTARA

Government Regulation No. 71 of 2010 based on accruals will improve the quality of financialstatements and the realization of good governance besides knowing the performance of thegovernment. The enactment of Law Number 71 Year 2010 on Accrual-based Accounting Standards(SAP) brought significant changes in the financial reporting system. The changes are expected toprovide a complete picture of the financial position, present actual information about rights andobligations, and be useful in evaluating performance. This research is based on qualitativeinterpretative method. Data collection technique is encompassing observation, interview, anddocumentation. The results show that the Pemprovsu Environment Agency is implementingaccrual-based SAP in its 2016 financial statements and has carried out various trainings. Inaddition, there is a need to develop the understanding of financial managers of the EnvironmentalBoard of the provincial government about accrual-based SAP, such as socialization in the form ofseminars or discussions with other government agencies, as well as training related to the accrualbasedSAP.

ANALISIS KINERJA KEUANGAN INSTANSI PEMERINTAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN KOTA MEDAN

Kemampuan keuangan dalam penyelenggaraan suatu pemerintahan sangat penting, karena pemerintah daerah tidak akan dapat melaksanakan fungsinya dengan efektif dan efisien tanpa biaya yang cukup untuk memberikan pelayanan pembangunan dan keuangan inilah yang merupakan salah satu dasar kriteria untuk mengetahui secara nyata kemampuan daerah dalam mengatur dan mengurus rumah tangganya sendiri.Tujuan penelitian pada penulisan ini adalah Untuk mengetahui pengaruh kinerja keuangan instansi pemerintah dalam meningkatkan pendapatan asli daerah di Dinas Pendapatan Kota Medan.Metode yang digunakan dalam penelitian ini adalah linear berganda. Analisis ini untuk mengetahui arah hubungan antara variabel independen dengan variabel dependen apakah masing-masing variabel independen berhubungan positif atau negatif dan untuk memprediksi nilai dari variabel dependen apabila nilai variabel independen mengalami kenaikan atau penurunan.Rasio kemandirian pada tahun 2010 sebesar 3,46% dan pada tahun 2011 sebesar 4,46 mengalami kenaikan 1 % (4,46%-3,46%) pada tahun 2012 sebesar 4,45% mengalami penurunan 0,1 (4,46-4,45), pada tahun 2013 rasio kemandirian sebesar 3,83% mengalami penurunan 1,62% (4,45%-3,83%) dan pada tahun 2014 rasio kemandirian sebesar 4,15% mengalami kenaikan sebesar 0,32% (4,15%-3,83%). Rasio efisiensi pada 2010 sebesar 11,85% dan pada tahun 2011 rasio efisiensi mengalami kenaikan 54,01% (65,86-11,85), pada tahun 2011 rasio efisiensi tetap pada tahun 2013 mengalami penurunan sebesar 64,4% (65,86%-1,46%) dan pada tahun 2014 mengalami kenaikan sebesar 0,03%. Pada tahun 2010 rasio pertumbuhan sebesar 63,84% pada tahun 2011 rasio pertumbuhan mengalami penurunan sebesar 19.33% (63,84%-44,51%) dan pada tahun 2012 juga mengalami penurunan sebesar 37.27% (44.51%-7.24%) dan pada tahun 2013 mengalami kenaikan sebesar 1,81% (9,05%-7,24%) dan pada tahun 2014 rasio pertumbuhan mengalami penurunan sebesar 4,95%

PENGARUH PENAGIHAN PAJAK AKTIF TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN BELAWAN

This research has a purpose that affects the active tax collection against the delinquency of tax arrears in the field of primary tax service Medan Belawan, partially and simultaneously. Tax arrears are dependent variable and the active tax collection is an independent variable consisting of a letter of reprimand and a forced letter. This research uses a Likert scale in data collection. With a total population of 235 the taxpayers at the Tax Service office Medan Belawan. And the number of samples selected as much as 148 people. Technical analysis of data used in the form of validity test, reliability test, classical assumption test, double linear regression test, hypothesis test and coefficient of determination test.This the result of this study was seen in a partial reprimand letter and the forced letter had an influence on the tax arrears on the primary Tax Service office of Medan Belawan. Simultaneously that the letter of reprimand and forced letter together has a significant influence on the tax arrears in the primary tax servant office of Medan Belawan

STUDI KELAYAKAN PENGEMBANGAN BISNIS PETERNAKAN LEMBU DAN MANAJEMEN KEUANGAN PARA PETERNAK LEMBU DI DESA/NAGORI BAHJOGA KEC. JAWA MARAJA BAHJAMBI KAB. SIMALUNGUN

This community service is conducted in the village village/Nagori Bahjoga District Java Maraja Bah Jambi Simalungun District. The purpose of this community service in general is to help advance the business of cattle farming of the villagers. This activity is carried out by conducting a business feasibility study on livestock business activities that have been conducted so far by cattle farmers in the Village / Nagori Bahjoga

ANALISIS POTENSI PAJAK AIR TANAH DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK DAERAH KOTA MEDAN ( STUDI PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH)

This study aims to analyze the potential of groundwater tax and its contribution to the regional tax revenue of the city of Medan, with the 2015-2018 observation period. This study uses secondary data. Data analysis techniques used are descritive analysis through 3 stages of calculation obtained from calculate and analyze the Potential, Effectiveness, Contribution and growth rate of groundwater tax. The results of this study are that extracting the potential of groundwater tax in the city of Medan produces a pretty good percentage from 2915-2018 extracting potential groundwater taxes by an average of 90%. The effectiveness of groundwater taxes from 2015-2018 always produces effective results, namely always getting 90% upward. The contribution given by the groundwater tax to local tax revenues has not been significant and has not been well realized it is proven that from year to year it always goes up and in 2018 the contribution of groundwater tax decreases. The biggest contribution of groundwater tax is 1,08% in 2015. The growth rate of municipal groundwater tax in the field produces fluctuating results and the dominant up and down can be seen from the result of the calculated data.

PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS INFORMASI DESA DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA UJUNG RAMBE KECAMATAN BANGUN PURBA KABUPATEN DELI SERDANG

This study aims to determine the effect of the presentation of financial statements on financial management accountability, the effect of village information accessibility on financial management accountability, the effect of community participation on financial management accountability and the effect of presenting economic reviews, village statistics accessibility and network participation simultaneously (simultaneously) on management accountability. Ujung Rambe Village, Bangun Purba District, Deli Serdang Regency. This type of research is quantitative. Data collection techniques used in this study are (1) field research (field research) obtained by means of interviews, observations (observations) and questionnaires (list of questions); and (2) literature researchThe results of statistical tests have proven that partially there is a significant and significant effect of the independent variable, namely Financial Statement Presentation on the dependent variable, namely Village Fund Management Accountability. While the variables of Village Information Accessibility on Village Fund Management Accountability and Community Participation on Village Fund Management Accountability partially have an influence and are not significant. The results of the study simultaneously showed that there was a significant effect between Financial Statement Presentation, Village Information Accessibility and Community Participation on Village Fund Management Accountability and vice versa. This is indicated by the value of F count which is greater than F table

PENGARUH MARKET VALUE ADDED (MVA) DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR

This study aims to determine the effect of market value added,and profitability ratios, on firm value partially and simultaneously in building construction sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were 56 companies and the samples in this study were 19 manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 3 years to 57. This study uses secondary data. The data collected is data from manufacturing sector companies listed on the Indonesia Stock Exchange.Data analysis using multiple linear regression. The results showed that market value added had a positive dan significant effect on price to book value, return on equity had a positive and significant effect on price to book value and jointly the market value added and return on equity variables had a positive and significant effect on price to book value.

PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT BAROKAH ADI SEJAHTERA MEDAN

PT. Barokah Adi Sejahtera Medan is a company engaged in cargo and shipping services. In carrying out its business, the sales accounting information system and internal control must be implemented properly so that receivables can be minimized effectively. The operational activities and transactions that occur daily look diverse. In an effort to increase sales of the company, the need to control receivables that have an important role to sell in order for the sales to occur in accordance with procedures and able to generate maximum profitability for the company. The research concluded that accounting information systems have a positive and significant effect on receivables control as the results of the study based on the t test that t-count is greater than the t-table of 2.94 2.02. Internal Control has a positive and significant effect on receivable control as the results of the study based on the t-test that the t-count is greater than the t-table of 2.92 2.02. Simultaneously or jointly Accounting Information System (X1) and Internal Control (X2) affect receivable control (Y) as the calculation of simultaneous tests i.e. F-count is greater than f-table or 8,285 4.08. The magnitude of the influence of variable X1, X2 on[ variable Y based on determinant test is 55.60

Analisis Kelayakan Penyaluran Kredit Konsumtif Dan Kredit Produktif Pada Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Terhadap Roa Perbankan Sebelum Dan Sesudah Pandemi Covid-19

This study aims to analyze the feasibility of disbursing consumptive credit and productive credit of conventional banks to ROA (Return On Assets) before and after the covid-19 pandemic. The population used in this study is Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2017 to 2020. The analytical methods used in this study are Descriptive Statistical Analysis and Independent Sample T-Test. From the results of research conducted due to the COVID-19 pandemic, bank lending experienced problems with the increase in NPL (Non-Performing Loans) and had an effect on banking ROA (Return On Assets). Based on NPL (Non-Performing Loan) data, NPL has more dominantly increased than decreased after the pandemic and vice versa, the ROA (Return On Asset) of banking was dominantly decreased after the pandemic compared to before the pandemic. And also from the results of the Independent Sample T-Test conducted by NPL, it was concluded that there was no significant difference in average or mean before and after the pandemic, while ROA had a significant difference in average or mean before and after the covid-19 pandemi

Analisis Penerapan Sistem Akuntansi Persediaan Barang Dagangan Dengan Menggunakan Metode FIFO Pada PT. Primajaya Multy Technology

The objectives to be achieved in this study are to analyze the application of the merchandise inventory accounting system using the FIFO method where the object of the company to be studied is PT Primajaya Multy Technology. This study uses a qualitative descriptive research method. Data obtained through observation, interviews, and documentation. Based on the results of research on the application of the merchandise inventory accounting system at PT. Primajaya Multy Technology, the authors can draw the following conclusions: The merchandise inventory accounting system at PT Primajaya Multy Technology has not been effective where there is no segregation of duties between divisions, where each division can manage and enter the work of other divisions in the work, while inventory recording uses the perpetual method, with a computerized system so that the company can find out the amount of inventory available at any time, because the inventory records are able to present data from every transaction of entry and expenditure of goods completely and accurately. The use of this system is quite effective by looking at the many types of inventory sold. So it requires a recording system that can always provide an information system about inventory both from the number of units, the cost per unit, and the total value of the inventory held. The method for inventory valuation is also appropriate, by choosing the FIFO method where the goods that enter first will be issued or sold first so that the last purchased goods can be avoided from obsolescence and missed return dates set by the vendor. The procedures that make up the merchandise inventory system are good enough where every goods release or borrowing of goods from the warehouse is accompanied by a TTBG (receipt of goods from the warehouse) where the receipt is proof that the goods have been taken from the warehouse by who took i