Browsing by Author "Nababan, Daniel"

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    THE EFFECT OF COMPLIANCE WITH ADVERTISEMENT TAX PAYMENT TO INCREASE LOCAL TAX REVENUE (Case Study at The Regional Tax Revenue Agency of Karawang Regency)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Nababan, Daniel; Putra, Ivan Gumilar Sambas
    This study aims to determine the effect of compliance with advertisement tax payment to increase local tax revenue (case study at the regional tax revenue agency of Karawang regency). The advertisement tax adherence compliance is measured using the advertisement tax payment realization while the increase in regional tax revenue is measured by the 2015-2018 budget realization report. The Analysis of data that used in this study is the classic assumption test, simple regression analysis and hypothesis testing. The result of this study indicate that compliance with advertisement tax payment effects the increase in local tax revenue based on (case study at the regional tax revenue agency of Karawang regency). The study uses 44 sample classification of of the amount of advertisement tax debt at the regional revenue agency of Karawang regency.
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    THE INFLUENCE OF LOAN TO DEPOSIT RATIO (LDR) AND OPERATIONAL COST TOWARDS OPERATIONAL INCOME (BOPO) AGAINST RETURN ON ASSETS (ROA) (Empirical Study on Banking Company Listed in Indonesia Exchange Period 2014-2018)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Nababan, Daniel; Saudi, Mohd Haizam Mohd; Yuniarti, Rita
    Bank is one of the financial institutions that main activity is to collect funds from the community and then distribute them with the aim to earn a profit. This study aims to empirically the Influence of Loan to Deposit Ratio (LDR) and Operational Cost to Operational Income (BOPO) to Return On Assets (ROA) on Banking Company Listed in Indonesia Stock Exchange Period 2014-2018. This research uses purposive sampling technique. The data used in this study is secondary data from annual financial reports that have been published by banking company listed in Indonesia Stock Exchange. The data were analyzed using descriptive statistic analysis, classic assumption test, multiple regression analysis, determination coefficient analysis (R2), and hypothesis testing using ttest and Ftest with 5% significance level. The results of this study indicate that partially Loan to Deposit Ratio (LDR) have a positive influence to Return On Assets (ROA) Operational Cost to Operational Income (BOPO) have a negative influenceto Return On Assets (ROA). While simultaneously, Loan to Deposit Ratio (LDR) and Operational Cost to Operational Income (BOPO) haveinfluenceto Return On Assets (ROA).
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    INTERNAL FACTORS IN REALIZING GOOD CORPORATE GOVERNANCE OF PT. INTI
    (Solid State Technology Volume: 63 Issue: 3, 2020) Hardika, Andhika Ligar; Nababan, Daniel; Putra, Ivan Gumilar Sambas; Halim, Radhi Abdul; Saudi, Mohd Haizam Mohd
    This study aims to determine the implementation of internal audit, audit committee, and good corporate governance, as well as to determine the influence of the role of internal audit and audit committee in an effort to realize good corporate governance at PT INTI. The factors tested in this study are internal audit and audit committee as independent variables. Meanwhile, good corporate governance is the dependent variable. The research method used in this research is explanatory method. The population in this study were internal auditors at PT. INTI which consists of 32 people. The sampling technique used in this study is non-probability sampling technique with saturation sampling technique, the number of samples in this study amounted to 32 internal auditors of PT. INTI. The analytical method used in this research is multiple linear regression analysis at a significance level of 5%. The program used in analyzing data used the Statistical Package for Social Sciences (SPSS) Ver20.00. Based on the research result, it shows that internal audit and audit committee have an effect on good corporate governance in PT. INTI both partially and simultaneously. The magnitude of the influence of internal audit and the audit committee in contributing to the influence of good corporate governance is 67.7%.
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    RECEPTION INFORMATION SYSTEM AND CASH EXPENDITURE BUSINESS RENTAL SERVICES
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Nababan, Daniel; Brata, Ignatius Oki Dewa; Mariana, Citra; Subing, Hesty Juni Tambuati
    Companies in the industry must be able to survive the conditions in the industrial market. Therefore, companies are required to be able to develop along with the development and needs of the community in the industry. The more developed the life of the community, the more developed the food needs of the community. Accounting Information System is a series of components within the company that are used to produce data that has been processed to produce the right decision, so that it can produce financial statements, which will later be used by parties who have an interest in the company. The final results of the accounting information system built are expected to be able to make the information in the financial statements more reliable in planning, decision making, and control. The method used in this research is descriptive method. related to decision making and other policies. The main activities carried out by CV. RMT is providing car rental services. There are two proposed procedures designed by the author consisting of cash disbursement procedures and cash receipts. Procedures that are made are accompanied by data flow diagrams and flow charts.