PENGARUH PEMERIKSAAN DAN PENAGIHAN PAJAKTERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA POLONIA

The problems studied in this research are: Does Inspection and Tax Billing affect Tax Acceptance at Tax Office Primary Medan Polonia. The purpose of this study is to determine the effect of Inspection and Billing of Taxes on Tax Receipts in Primary Tax Office Medan Polonia. This research was conducted at Tax Office Pratama Medan Polonia using secondary data sourced from Taxpayer in Inspection, Billing and Realization of Tax Revenue at Tax Office Pratama Medan Polonia January 2014 - December 2016. The data collection is done by documentation and library study. Data analysis method used is statistical method with SPSS.The results showed that partially Inspection and Tax Billing have a negative and significant effect on Tax Receipts. Simultaneously Examination and Tax Billing have a negative and significant effect on Tax Revenue. A 14.6% variation or change in Tax Receipts can be explained by variations or changes from Tax Audit and Billing, while the remaining 85.4% is influenced by other variables not examined in this study.

PEMBERDAYAAN MASYARAKAT DI DESA TUMPATAN NIBUNG UNTUK PEMBUATAN KOMPOS DALAM RANGKA MENGHASILKAN SAYUR ORGANIK

Tumpatan Nibung Village is located in Batang Kuis District, Deli Serdang Regency, North Sumatra Province. The people of Tumpatan Nibung Village live from agriculture, which consists of 90 percent of their living from cultivating paddy rice and 10 percent cultivating vegetable crops. The land in this village is rainfed land which has limited water, because it does not have irrigation so that the need for water depends on rainfall. The purpose of this service is to increase farmers' understanding of the benefits of using organic fertilizers both for the environment and to reduce the cost of buying chemical fertilizers and to provide added value for organic products that can increase income and also aims to transfer technology by providing training to farmers on how to make organic fertilizers derived from available in the village. The first method used was counseling to Farmer Groups with the theme of the benefits of organic fertilizers for the environment, calculating the cost of using organic fertilizers and the added value of organic fertilizers which can increase farmers' income. The second method used is training in making organic fertilizers. The third method is a demonstration plot for making organic fertilizer and cultivating vegetable crops using organic fertilizer

PENGARUH GOOD CORPORATE GOVERNANCE, CURRENT RASIO DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI

Nilai perusahaan merupakan persepsi dari para investor terhadap suatu perusahaan yang dikaitkan dengan berbagai aspek, salah satunya yaitu harga saham perusahaan sebagai suatu penilaian bagi para investor secara keseluruhan atas ekuitas yang dimiliki oleh perusahaan. Naik atau turunnya nilai perusahaan disebabkan oleh beberapa faktor, salah satunya yaitu kurangnya kemampuan perusahaan dalam membayar semua hutang jangka pendeknya yang segera jatuh tempo, serta rendahnya efektivitas dalam bekerja dan menjalin komunikasi antar manajemen, dan kurangnya pengendalian secara ketat dari luar perusahaan atau pihak manajemen pada perusahaan, yang seharusnya berperan dalam menyelaraskan pendapat antara agent dan principal, sehingga dapat memicu terjadinya biaya keagenan. Pendekatan yang digunakan pada penelitian ini yaitu pendekatan kuantitatif dengan menggunakan rumus statistik, yang bertujuan untuk menganalisa data serta fakta yang diperoleh. Penelitian ini dilakukan pada perusahaan sektor property dan real estate pada Bursa Efek Indonesia (BEI). Objek dalam penelitian ini adalah Good Corporate Governance (Dewan Komisaris, Dewan Direksi, Komite Audit, Kepemilikan Institusional, Kepemilikan Manajerial), Current Ratio, Struktur Modal, dan Nilai Perusahaan. Penelitian ini dimulai pada bulan Maret 2021, dan direncanakan selesai pada bulan September 2021.Berdasarkan hasil analisis pada data output di atas, menunjukkan bahwa nilai Asymptotic Significance sebesar 0,200. Sesuai dasar penentuan keputusan, maka nilai 0,200 0,05, sehingga dapat disimpulkan bahwa data yang disusun ataupun diuji telah terdistribusi secara normal. Kenormalan pada suatu data juga dapat diketahui apabila grafik histogram menunjukkan pola berdistribusi normal dan penyebaran titik - titik data mengikuti arah garis diagonal. Berdasarkan hasil analisis pada data output di atas, maka peneliti akan menarik kesimpulan dengan cara membandingkan nilai signifikansi (Sig.) dengan tingkat signifikansi yaitu sebesar 0,05 (α 5%), serta membandingkan nilai thitung dengan ttabel yaitu sebesar 2,039. Berdasarkan hasil analisis pada data output di atas, maka peneliti akan menarik kesimpulan dengan cara membandingkan nilai signifikansi (Sig.) dengan tingkat signifikansi yaitu sebesar 0,05 (α 5%), serta membandingkan nilai fhitung dengan ftabel yaitu sebesar 2,31. Dari berbagai perbandingan yang telah ditentukan, maka dapat diketahui bahwa variabel independen secara keseluruhan memiliki nilai signifikansi sebesar 0,000 0,05 dan nilai fhitung sebesar 17,896 2,31.Dewan Komisaris secara parsial tidak berpengaruh dan tidak signifikan terhadap Nilai Perusahaan pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Dewan Direksi secara parsial berpengaruh positif dan signifikan terhadap Nilai Perusahaan pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI).

Pengaruh Dampak Arus Kas Operasi dan Laba Terhadap Return Saham dan Dividen Kas Pada Perusahaan Industri Dasar & Kimia Yang Terdaftar Di Bursa Efek Indonesia

The purpose of this study is to empirically examine the effect of operating cash flow and earnings on stock returns and cash dividends/cash dividends. This study uses the independent variables, namely operating cash flow and profit, and the dependent variable is stock returns and cash dividends. The research sample was taken from basic chemical industrial companies listed on the Indonesian stock exchange. Sampling was done by using purposive sampling method. The data collected is secondary data from the official website of the Indonesia Stock Exchange and the company's annual financial reports on their respective official websites. The data analysis method used is the classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. Multiple linear regression test, partial and simultaneous hypothesis testing, and coefficient of determination test. The results of this study indicate that partially operating cash flow has no significant effect on stock returns and cash dividends, and earnings have a significant effect on stock returns and cash dividends. Meanwhile, simultaneously operating cash flow and significant profit on stock returns and cash dividends.A B S T R A C T The purpose of this study is to empirically examine the effect of operating cash flow and earnings on stock returns and cash dividends/cash dividends. This study uses the independent variables, namely operating cash flow and profit, and the dependent variable is stock returns and cash dividends. The research sample was taken from basic chemical industrial companies listed on the Indonesian stock exchange. Sampling was done by using purposive sampling method. The data collected is secondary data from the official website of the Indonesia Stock Exchange and the company's annual financial reports on their respective official websites. The data analysis method used is the classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. Multiple linear regression test, partial and simultaneous hypothesis testing, and coefficient of determination test. The results of this study indicate that partially operating cash flow has no significant effect on stock returns and cash dividends, and earnings have a significant effect on stock returns and cash dividends. Meanwhile, simultaneously operating cash flow and significant profit on stock returns and cash dividends.

PENERAPAN AKUNTANSI PERSEDIAAN OBAT-OBATAN BERDASARKAN PSAK NO.14 PADA RUMAH SAKIT UMUM DELIMA

Dalam penelitian ini saya ingin melihat bagaimana prosedur pencatatan persediaan akuntansi, karena mungkin ada hal-hal yang dapat membuat pencatatan berbeda pada persediaan biasanya terjadi pada saat adanya kerusakan barang, pencatatan yang tidak sesuai, dan adanya kelalaian saat adanya permintaan pesanan, barang yang tidak sesuai pesanan dan kemungkinan lainnya. Untuk lebih memudahkan dan mengarahkan penulis dalam melakukan penelitian yang lebih terfokus dan sistematis, maka penulis merumuskan masalah yang akan diteliti yaitu, bagaimana prosedur pencatatan persediaan obat-obatan pada Rumah Sakit Umum Delima. Dan penelitian ini bertujuan untuk mengetahui Penerapan Akuntansi Persediaan Obat-Obatan Berdasarkan PSAK No. 14 pada Rumah Sakit Umum Delima, apakah Penerapan Akuntansi Persediaan Obat – Obatan yang diterapkan di Rumah Sakit Umum Delima telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 14. Data yang digunakan dalam penelitian pada Rumah Sakit Umum Delima adalah data primer dan sekunder. Analisis data dalam penelitian ini menggunakan metode analisis deskripsi. Teknik pengumpulan data menggunakan teknik wawancara dan teknik dokumentasi. Hasil penelitian menunjukkan bahwa Penerapan Akuntansi Persediaan Obat – Obatan pada Rumah Sakit Umum Delima telah diterapkan cukup sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 14

ANALISIS GROWTH RATIO, RASIO EFEKTIVITAS DAN EFISIENSI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MEDAN

The definition of the financial performance of a region is the level of achievement of a work result in the regional financial sector. Measurement of the financial performance of local governments is carried out by examining the regional financial performance ratios as seen through the Medan City Regional Budget Realization Report. The ratios to assess the financial performance of local governments used in this study include: Growth Ratios, Effectiveness and Efficiency Ratios. This study aims to analyze the level of growth ratios, effectiveness and efficiency during the 2016-2019 period to see the financial performance of the Medan City Government. In writing this thesis using quantitative descriptive analysis method. The results of this study indicate that the financial performance of the Medan City Government by using a Growth Ratio is still not optimal because there was a significant decrease in 2018 due to a decrease in regional income in Medan City. The financial performance of Medan City as measured by the 2016 Effectiveness Ratio is categorized as quite effective, namely 84.82%. In 2017, 2018, and 2019 were categorized as effective because they had a value above 90%, namely 2017 amounting to 99.15%, 2018 amounting to 92.88%, and in 2019 amounting to 90.56%. The financial performance of Medan City Government as measured by the Efficiency Ratio is categorized as very efficient because all results have a value below 60%. 2016 10.35%, 2017 8.55%, 2018 7.35%, 2019 9.61%

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

Pengaruh Current Ratio, Debt to Equity Ratio, Return on Asset Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Manufacturing companies are part of companies that contribute to the Indonesian economy. This company has become the object of investors in investing because it is able to grow rapidly in economic development and has a large scope and market share. This study aims to determine the effect of the Current Ratio, Debt to Equity Ratio, Return on Assets on the dividend policy of manufacturing companies in the food beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2019. This study uses 15 manufacturing companies in the consumer goods industry sector. The sampling technique in this study is a purposive sampling technique. The data analysis technique in this study used multiple linear regression with the help of the SPSS program. The results showed that the variable current ratio, debt to equity ratio and return on assets have an effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange

PENANAMAN BERSAMA 2000 MANGROVE SEJATI OLEH MASYARAKAT DUSUN V PEMATANG KUALA DAN TIM PENGABDIAN MASYARAKAT UISU

The village that is in the spotlight this time is Pematang Kuala Village, where this village has a livelihood mostly as farmers, fishermen and laborers. Serdang Bedagai Regency has geographical conditions in the form of lowlands where it is supported by fertile soil conditions and has most of the people whose livelihoods are farmers and fishermen. Hamlet 5 Pematang Kuala Village is the main target for Village development this time because Hamlet 5 Pematang Kuala Village has become a Partner Village of the Islamic University of North Sumatra, there have been village development activities carried out by UISU  students in the form of PHP2D activities which have already completed the implementation process. Therefore it is necessary to have activities to improve the welfare of the people who are  dominated by fishing communities. The East Coast of Sumatra Island has a fairly long and wide span, especially in the Serdang Bedagai area which is the longest and widest coastal area. On this occasion, we made observations of the coastal area in the village of Pematang Kuala, where this beach borders the villages of Bogak Besar and Bagan Kuala. The results of our observations in the village of Pematang Kuala are, where the physical condition of the road to the beach is bad, even though this beach has a high potential to be developed into ecotourism. In the coastal area, around 20,000 mangrove plants have been planted with an area of about 54 km2 since 2014 by the local community. The types of mangroves found in this area are Rhizopora sp and Avicennia species. Mangrove planting in this area still has a distance of about 1.5 m between one tree and another, and not all areas are planted with mangrove trees, in this area there are also no seawater breakwaters that can reduce abrasion and erosion. A pheasant or low-threshold breakwater is a coastal protection technology intended as a solution to the problem of coastal erosion and abrasion caused by tides and sea waves. The breakwater is used to control abrasion which can erode the coastline and also to calm the waves in the harbor so that ships can dock more easily and quickly in the port. In other words, briefly it can be concluded that the abrasion conditions. which were quite severe over the past 5 years resulted in the loss of the coastlin and turned into soft, difficult-to-compave mud and eroded the mangrove area. leading to further reductions in marine catches. This is a big problem that must be taken seriously. Pematang Kuala Village, which is also a UISU partner village  requires the Islamic University of North Sumatra to collaborate in solving this problem. The PKM team from UISU is expected to be able to solve this critical problem by making wave-breaking bamboo pheasants and planting true mangroves.

PENGARUH KINERJA KEUANGAN, FINANCING TO DEPOSIT RATIO (FDR), MODAL SENDIRI, TERHADAP PEMBIAYAAN MUDHARABAH PERBANKAN SYARIAH YANG ADA DI INDONESIA

The background to the problem of this study is the difference in each influence of the variable x on the variable y studied in Islamic commercial bank companies in Indonesia for the 2015-2019 period. The purpose of this study is to analyze the effect of ROA, FDR, Own Capital on Islamic Banking Mudharabah Financing in Indonesia in 2015-2019. The data analysis method used to test the hypothesis is descriptive analysis test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the variables ROA, FDR, and Own Capital simultaneously had a significant influence on Mudharabah Financing. Meanwhile, the effect is partially different. Own Capital has a significant effect on Mudharabah Financing. ROA and FDR have no significant effect on mudharabah financing