JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)

Analisis Dampak Sosial Ekonomi BUMDes MOZAIK di Desa Pematang Serai, Kabupaten Langkat

Handriyani Dwilita — 2024-09-25

BUMDes was established to be one of the solutions to the inequality between development in cities and development in villages. BUMDes are specifically regulated for their establishment and management based on laws and government regulations that aim to improve the welfare of village communities through the use of potential and resources in the village, both financial resources and natural and human resources. BUMDes MOZAIK is one of the BUMDes established in Pematang Serai village for the purpose of improving the welfare of the Pematang Serai village community. BUMDes MOZAIK has been established since 2016 and has experienced ups and downs in running BUMDes business units, until now there are only 3 business units left. In accordance with the purpose of the establishment, BUMDes is an element that supports village development, so that BUMDes should have a social and economic impact on the village. This research aims to analyze the social and economic impacts that BUMDes MOzaik has provided to the village community. This research uses descriptive qualitative analysis with data reduction analysis techniques. The research data was collected using the interview method to 9 research samples from the village apparatus, BUMDes MOZAIK managers and the community. The research variables were developed based on indicators of social impact and economic impact from various literature sources. The results revealed that BUMDes MOZAIK has had a social impact because of the social changes that have occurred in the community but it is still very small. Meanwhile, the economic impact has not clearly appeared because the existence of BUMDes MOZAIK is still economically felt by a handful of people, and the economic contribution of BUMDes to Village Original Revenue is also still small in value. This can also be seen from the absence of an increase in the income of the Pematang Serai Village community with the BUMDes.

Memperbaiki Ekonomi dan Melindungi Bumi dengan Pajak Karbon

Ghefira Nurfatimah — 2024-09-25

Abstrak : Pajak karbon merupakan instrumen fiskal yang semakin mendapat perhatian sebagai solusi untuk mengatasi permasalahan perubahan iklim. Penelitian ini menganalisis potensi pajak karbon dalam memperbaiki kondisi ekonomi dan lingkungan. Studi literatur menunjukkan bahwa pajak karbon dapat mendorong transisi menuju ekonomi rendah karbon, meningkatkan penerimaan negara, serta memberikan insentif bagi inovasi teknologi ramah lingkungan. Selain itu, penelitian ini juga membahas tantangan implementasi pajak karbon dan upaya mitigasi yang dapat dilakukan.

Penelitian ini bertujuan untuk mengevaluasi dampak penerapan pajak karbon terhadap perekonomian. Analisis terhadap berbagai studi kasus menunjukkan bahwa pajak karbon tidak hanya dapat mengurangi emisi gas rumah kaca, tetapi juga dapat memberikan dampak positif terhadap perekonomian. Pajak karbon dapat mendorong pertumbuhan sektor industri hijau, menciptakan lapangan kerja baru, dan meningkatkan efisiensi energi. Namun, penelitian ini juga menyoroti pentingnya desain kebijakan pajak karbon yang tepat untuk meminimalkan dampak negatif terhadap kelompok masyarakat tertentu.

Abstract : Carbon tax is a fiscal instrument that is increasingly receiving attention as a solution to overcome the problem of climate change. This research analyzes the potential of a carbon tax in improving economic and environmental conditions. Literature studies show that carbon taxes can encourage the transition to a low-carbon economy, increase state revenues, and provide incentives for environmentally friendly technological innovation. Apart from that, this research also discusses the challenges of implementing carbon and mitigation efforts that can be carried out.

This research aims to apply the impact of implementing a carbon tax on the economy. Analysis of various case studies shows that carbon taxes can not only reduce greenhouse gas emissions, but can also have a positive impact on the economy. A carbon tax can encourage the growth of green industrial sectors, create new jobs and improve energy efficiency. However, this research also highlights the importance of appropriate carbon policy design to minimize negative impacts on certain societal groups.

Analisis Tingkat Pendapatan UMKM Di Jalan Garu II A Medan

Muhammad Hadid Fahlifi — 2024-09-25

The main focus of this study is to identify the income levels of MSMEs that depend on the variables of capital, business location, working hours, and entrepreneur education. The sample for this study consists of 20 MSMEs located on Jalan Garu II-A, Medan. This research uses a quantitative method with data collected directly from primary sources. The data collection technique employed by the researcher is through questionnaires. For data analysis, multiple linear regression is used and processed using IBM SPSS version 26. Based on the research output, it was found that capital (X1), business location (X2), and entrepreneur education (X4) have a significant impact on business income (Y), with their effective contributions to business income being 20.2 for capital (X1), 26.9 for business location (X2), and 17.9 for entrepreneur education (X4). Meanwhile, Working Hours (X3) does not have a significant impact on business income (Y), with an effective contribution of 7.0.

Determinan Kemampuan Keuangan Investor Rumah Tangga Di Sumatera Utara

Alistraja Dison Silalahi — 2024-09-25

This study aims to find and analyze the influence of financial anxiety, financial autonomy, impulsivity, financial attitudes, financial literacy on financial capability, a study of household investor analysis in North Sumatra. This study is a quantitative study, quantitative research is causal. Data analysis techniques use statistical analysis based on partial least square (PLS). The results of the study found that financial anxiety, financial attitudes and digital financial literacy have a positive effect on financial capability, financial autonomy and impulsivity do not affect financial capability

Peningkatan Efisiensi Dan Kualitas di Politeknik Negeri Medan Melalui Pengembangan Sistem Informasi Akademik dan Repository Perpustakaan

Agus Edy Rangkuti — 2024-09-25

This study aims to develop an academic correspondence application within the student grade portal of Politeknik Negeri Medan and establish a repository in the institution's library. The benefits of this research include: 1) Enhancing Efficiency and Quality of Academic Services: The implementation of an online academic correspondence application enables the institution to improve administrative efficiency, reduce recording errors, and ensure more responsive and high-quality services for students and academic staff. 2) Improving Accessibility and Scientific Contribution: The library repository facilitates access to scientific works such as theses, journals, and faculty research. This supports learning and research activities while increasing the visibility and contribution of Politeknik Negeri Medan within the academic community. The research findings demonstrate the following outcomes: 1) Development of the Academic Correspondence Application: The application successfully provides an efficient solution to address various academic administration challenges, such as slow submission processes and lack of transparency. It enhances process speed, minimizes administrative errors, and improves the user experience for students and administrative staff. 2) Establishment of a DSpace-Based Library Repository: The repository offers a reliable digital platform for storing, managing, and accessing academic collections. It has effectively improved information accessibility, document management efficiency, and institutional visibility within the academic community.

Analisis Pengaruh Audit Investigatif Dalam Pengungkapan Fraud

Ardiansyah Irham — 2024-09-25

Penelitian ini dilatarbelakangi dengan maraknya kejadian penipuan yang merusak citra suatu negara dan merusak pandangan eknomi negara tersebut sehingga negara lain ragu untuk mengeluarkan aset mereka kepada negara tersebut. Salah satu strategi untuk mengungkap aktivitas penipuan tersebut adalah dengan melakukan audit investigatif. Penelitian ini bertujuan untuk menganalisis pengaruh audit investigatif dalam mengungkapkan kondisi penipuan melaui tinjauan literatur dari penelitian terdahulu. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif dengan jenis data sekunder dan teknik pengumpulan data berupa kumpulan penelitian terdahulu yang berkaitan dengan judul peneliti dari database Google Scholar. Berdasarkan hasil dan pembahasan penelitian ini terdapat tujuh penelitian terdahulu yang ditemukan dalam pengaruh audit investigatif terhadap pengungkapan Fraud . Terdapat enam penelitian yang menyatakan audit investigatif berpengaruh signifikan dan positif dalam lingkup Fraud , dan satu penelitian terdahulu yang menyatakan bahwa audit investigatif tidak berpengaruh signifikan dan negatif dalam lingkup Fraud . Berdasarkan penelitian ini maka dapat disimpulkan bahwa audit investigatif berpengaruh signifikan dalam lingkup Fraud .

Pengaruh Literasi Wakaf, Transparansi Laporan Keuangan, dan Inovasi Produk Keuangan Syariah terhadap Minat Masyarakat dalam Berwakaf Tunai di Kota Medan

Nuzulliah Rahmah — 2024-09-25

This study aims to analyze the influence of Waqf Literacy, Financial Report Transparency, and Islamic Financial Product Innovation on the Community's Interest in Cash Waqf in Medan City. The research adopts a quantitative approach, with data collected through questionnaires from 150 respondents in specific areas of Medan City. Data analysis was conducted using multiple linear regression with the help of SPSS version 23.
The results show that partially, Waqf Literacy, Financial Report Transparency, and Islamic Financial Product Innovation positively and significantly influence the community's interest in cash waqf. Simultaneously, these three variables also contribute significantly to increasing interest. These findings emphasize the importance of improving literacy, transparency, and innovation in creating a more attractive and trustworthy cash waqf ecosystem. This study contributes novelty by integrating these three variables in the context of cash waqf in Medan City.

Penerapan Pajak Penghasilan Pasal 22 Atas Pembelian Barang Di Badan Narkotika Nasional Kabupaten Mandailing Natal

Nadiyah Diyanah Nasution — 2024-09-25

This research was carried out at the National Narcotics Agency (BNN) Mandailing Natal Regency.
The purpose of this research is to determine the application of Income Tax (PPh) Article 22 on the
procurement of goods at the National Narcotics Agency (BNN) Mandailing Natal Regency by
comparing the current regulations, namely Law Number 36 of 2008 concerning the fourth amendment
to the Law. Number 7 of 1983 concerning Income Tax. The data used in this research is data for the
year 2023. Data collection used interview and observation techniques. The data analysis technique
uses descriptive statistical analysis techniques with the documents used in the form of: tax assistant
book, budget realization report, details of working unit working papers and proof of tax collection.
Based on the results of the research conducted, it can be concluded that the application of Income
Tax (PPh) Article 22 on the procurement of goods at the National Narcotics Agency (BNN)
Mandailing Natal Regency is in accordance with Law Number 36 of 2008 concerning the fourth
amendment to Law Number 7 of 2008 1983 concerning Income Tax.