Analisis Pengaruh Jumlah Kredit yang Disalurkan dan Non Performing Loan (Npl) terhadap Laba pada PT. Bank Tabungan Pensiunan Nasional (Persero),tbk Kantor Cabang Medan Putri Hijau

This study aims to determine the effect of the amount of outstanding loans to profits, the influence of non-performing loans (NPLs) to the income and the effect of the amount of outstanding loans and non-performing loans (NPL) simultaneously to profit at PT. National Savings Bank (Persero), Tbk Branch Office Medan Putri Hijau. The variables in this study consisted of loans disbursed and NPL as the independent variable and income as the dependent variable.The method used in this research is descriptive method of analysis is simple and multiple linear regression, hypothesis testing, and test t and f the coefficient of determination. The test is performed by using statistical software SPSS 16.0 for Windows.Persial test results showed that outstanding loans terjadap affect earnings with a significant value of 0.5% while the NPL does not affect the profit, which amounted to 68.2% significance value. While simultaneously outstanding loans and NPLs have an influence on the profit which the value of f at 7.15 while the value and significance of the coefficient of determination 0.014 78.6%

Analisis Ketimpangan Distribusi Pendapatan di Propinsi Sumatera Utara

Selama proses pembangunan Indonesia dalam beberapa waktu belakangan ini dalam bidang ekonomi Indonesia mengalami pertumbuhan ekonomi yang stabil dan menunjukkan adanya peningkatan. Begitu juga dengan pertumbuhan ekonomi di Sumatera Utara yang mengalami peningkatan. Tetapi pertumbuhan ekonomi yang mengalami peningkatan tidak diikuti meratanya distribusi pendapatan di Sumatera Utara. Tujuan utama penelitian ini adalah untuk menganalisis ketimpangan distribusi pendapatan di Sumatera Utara. Penelitian ini dilakukan di Provinsi Sumatera Utara dengan menggunakan data sekunder dengan runtun waktu yaitu pada tahun 2002 sampai 2013, yang bersumber dari data Badan Pusat Statistik Sumatera Utara. Berdasarkan hasil analisis bahwa ketimpangan distribusi pendapatan di Sumatera Utara semakin meningkat walaupun tidak sebesar ketimpangan distribusi pendapatan di Indonesia jika dilihat dari nilai koefisien gininya, dimana koefisien gini di Sumatera Utara pada tahun 2013 mencapai 0,354. Tahun 2013 ketimpangan distribusi pendapatan tertinggi terjadi di Samosir 0,28 dan Tanjung Balai sebesar 0,287 sementara ketimpangan distribusi pendapatan yang paling rendah bahkan mendekati nol (pemerataan sempurna) terjadi di kabupaten Karo sebesar 0,098 dan Labuhan Batu Selatan sebesar 0,108

ANALISIS KETIMPANGAN DISTRIBUSI PENDAPATAN DI PROPINSI SUMATERA UTARA

Selama proses pembangunan Indonesia dalam beberapa waktu belakangan ini dalam bidang ekonomi Indonesia mengalami pertumbuhan ekonomi yang stabil dan menunjukkan adanya peningkatan. Begitu juga dengan pertumbuhan ekonomi di Sumatera Utara yang mengalami peningkatan. Tetapi pertumbuhan ekonomi yang mengalami peningkatan tidak diikuti meratanya distribusi pendapatan di Sumatera Utara. Tujuan utama penelitian ini adalah untuk menganalisis ketimpangan distribusi pendapatan di Sumatera Utara. Penelitian ini dilakukan di Provinsi Sumatera Utara dengan menggunakan data sekunder dengan runtun waktu yaitu pada tahun 2002 sampai 2013, yang bersumber dari data Badan Pusat Statistik Sumatera Utara. Berdasarkan hasil analisis bahwa ketimpangan distribusi pendapatan di Sumatera Utara semakin meningkat walaupun tidak sebesar ketimpangan distribusi pendapatan di Indonesia jika dilihat dari nilai koefisien gininya, dimana koefisien gini di Sumatera Utara pada tahun 2013 mencapai 0,354. Tahun 2013 ketimpangan distribusi pendapatan tertinggi terjadi di Samosir 0,28 dan Tanjung Balai sebesar 0,287 sementara ketimpangan distribusi pendapatan yang paling rendah bahkan mendekati nol (pemerataan sempurna) terjadi di kabupaten Karo sebesar 0,098 dan Labuhan Batu Selatan sebesar 0,108.Kata Kunci : Ketimpangan distribusi pendapatan, koefisien gin

Islamic Corporate Governance dan Pengungkapan Corporate Social Responsibility (CSR)

The operation of a Sharia Bank is inseparable from the demands of the implementation of Good Corporate Governance and based on Sharia principles which are referred to as Islamic Corporate Governance. This study aims to implement Islamic Corporate Governance on Corporate Social Responsibility Disclosure at BNI Syariah. This type of research in this study is qualitative. The subject in this research is BNI Syariah. The object of this research is Islamic Corporate Governance on Corporate Social Responsibility Disclosure. Data analysis techniques in this study used descriptive qualitative analysis. Achieved outcomes are journals and IPR. The results of the study show that the implementation variable of Islamic Corporate Governance has a positive influence on the disclosure of Corporate Social Responsibility (CSR) especially on BNI Syariah Jakarta Islamic Index. BNI Syariah uses 2.5% of net profit to provide Corporate Social Responsibility (CSR) funds. Disclosure of Corporate Social Responsibility (CSR) has a positive effect on the value of a company. Keywords: Islamic Corporate Governance, Corporate Social Responsibility Disclosur

ANALISIS ATRIBUT-ATRIBUT YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) TERHADAP PENDAPATAN DAERAH DI KOTA MEDAN

Pajak Bumi dan Bangunan (PBB) merupakan pajak Pemerintahan Pusat yang sebagian besar hasilnya di serahkan kepada Pemerintah Daerah. Penelitian ini untuk mengetahui atribut-atribut yang mempengaruhi penerimaan PBB terhadap Pendapatan Daerah di Kota Medan.            Penelitian ini dapat disimpulkan bahwa atribut-atribut yang mempengaruhi penerimaan PBB pada umumnya adalah jumlah luas lahan dan jumlah luas bangunan. Semakin besar jumlah luas lahan dan jumlah luas bangunan maka penerimaan Pajak Bumi dan Bangunan juga semakin meningkat karena berbanding lurus dengan jumlah penerimaan Pajak Bumi dan Bangunan (PBB). Dalam penelitian ini penulis mengambil periode 2003 – 2012, adapun jenis data yang dipakai adalah data sekunder. Data diperoleh melalui Dinas Pendapatan Daerah (DISPENDA) Kota Medan. Pengujian hipotesis dalam penelitian ini menggunakan korelasi dan  regresi linier berganda dengan uji t dan uji f pada level signifikansi 5% (α=0,05).            Hasil penelitian ini menunjukkan bahwa variabel jumlah luas lahan dan jumlah luas bangunan bersama-sama mempengaruhi secara signifikan terhadap Pendapatan Daerah. Besarnya menjelaskan luas lahan dan luas bangunan terhadap perubahan Pendapatan Daerah sebesar  98,2% dan sisanya dapat dijelaskan sebesar 1,8% oleh variabel lain yang tidak dimasukkan dalam model penelitian

Model Strategic Management Accounting Untuk Keberlanjutan UMKM Kota Medan

This study aims to analyze the strategic management accounting model for MSME sustainability. This research is a type of quantitative research. This study analyzes the factors that influence strategic management accounting for MSME sustainability. The population in this study were Medan City SMEs with a sample of 99 people. Data collection techniques are observation, interviews, documentation. While the data analysis technique is using SMARTPLS. The results of the study show that the owner's characteristics have a significant and significant effect on the strategic management accounting of MSMEs in Medan city, while market orientation, business size and accountant participation in strategy formulation have an effect on and not significantly on the strategic management accounting of MSMEs in Medan city. strategic management accounting influences the sustainability of MSMEs in Medan City. Keywords : Strategic Management Accounting, Continuity, MSME

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN

ABSTRACT Analysis of the effect of sustainability report disclosure on financial performance using profitability ratios (ROA). The population in this study are mining companies that submitted sustainability reports using the GRI G4 standard between 2016 and 2020 and are listed on the Indonesia Stock Exchange. The object of this case study is a mining company that is traded on the Indonesian Stock Exchange. Nine organizations became the entire company sample for this study, which was conducted over five years. Multiple linear regression is used as a data analysis method. The research findings show that the economic, environmental, and social aspects of transparency all have a beneficial impact on a company's financial performance.Keywords: Sustainability Report (SR), Disclosure of Economic Aspects, Disclosure of Environmental Aspects, Disclosure of Social Aspects, Return On Assets (ROA

PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK (Studi Kasus Penentuan Besarnya Tarif Jasa Rawat Inap Pada RSUD Deli Serdang Lubuk Pakam )

Activity Based Costing System is an accounting information system that implements the concepts of accounting activity to produce more accurate cost. Activity-based cost calculation is costing approach that charge resources to cost objects such as products, services, or customer based activities undertaken for the cost objects. Deli Serdang Hospital in determining the basic price is still using the traditional cost accounting. This system is not suitable for the calculation of the cost of products such as hospitals that have diversified (diversity) high product thus providing cost information is distorted. Determination of the basic price no longer reflects the specific activity because of the many categories of indirect and likely to remain (fixed). The results showed that there are differences in the magnitude of the cost in the determination of the rates of hospitalization services with traditional methods and Activity Based Costing System. Compared with traditional methods, Activity Based Costing System provides greater results. This happens because the loading overhead on each product is charged on many cost driver, so that the application of Activity Based Costing System has been able to allocate costs to each room activity hospitalization appropriately based on the consumption of each activity