Browsing Diploma Papers by Submit Date
Now showing items 1-20 of 193
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Pengaruh Penggunaan E-Wallet Terhadap Perilaku Konsumtif Mahasiswa Fakultas Vokasi Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)Background: The rise of digital financial technologies such as e-wallets has transformed consumer behavior, especially among university students. The convenience of transactions, promotions, and attractive features make ... -
Desain Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah Berbasis Microsoft Excel (Studi Kasus UMKM Cahaya Plastik)
(Universitas Sumatera Utara, 2025)Since 1 January 2018, the Financial Accounting Standard for Entities, Micro, Small and Medium Enterprises (SAK EMKM) has been effectively implemented. SAK EMKM is enforced with the hope that it can help Micro, Small, ... -
Tinjauan Prosedur Pemanfaatan dan Efektivitas Barang Milik Daerah pada Badan Keuangan dan Aset Daerah Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)Regional assets are a crucial aspect of regional government administration, serving to support the implementation of governmental duties and functions. This study aims to examine the procedures and effectiveness of ... -
Prosedur Realisasi Anggaran Belanja Kegiatan Reses Dewan Perwakilan Rakyat Daerah (DPRD) Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This research examines the implementation of recess activities by members of the Regional House of Representatives (DPRD) of North Sumatra Province, with a focus on the procedures and stages involved in the realization of ... -
Strategi Pemanfaatan Qris Dalam Meningkatkan Efektivitas Transaksi Pada UMKM Coffeshop Padang Bulan Medan Studi Kasus: Waiting List Coffe
(Universitas Sumatera Utara, 2025)This study examines the strategy of utilizing the Quick Response Code Indonesian Standard (QRIS) to enhance transaction effectiveness in the micro, small, and medium enterprises (MSMEs) sector, specifically at the Waiting ... -
Prosedur Lelang atas Emas dalam Program Cicilan di Pegadaian Medan Utama sebagai Konsekuensi Gagal Bayar
(Universitas Sumatera Utara, 2025)This research aims to understand the Auction Procedure For Gold Under The Cicilan Emas (Gold Installment) Program at Pegadaia Medan Utama as a consequence of payment default. Cicil Emas is a gold installment financing service ... -
Prosedur Lelang atas Emas dalam Program Cicilan di Pegadaian Medan Utama sebagai Konsekuensi Gagal Bayar
(Universitas Sumatera Utara, 2025)This research aims to understand the Auction Procedure For Gold Under The Cicilan Emas (Gold Installment) Program at Pegadaia Medan Utama as a consequence of payment default. Cicil Emas is a gold installment financing service ... -
Analisis Penerapan Akuntansi Pajak Penghasilan (PPh) Pasal 21 Pada Sekretariat Dewan Perwakilan Rakyat Daerah Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2025)This study is motivated by the need to analyze the implementation of accounting in the process of calculating and withholding Income Tax (Article 21) on employee income conducted by the Secretariat of the Regional People's ... -
Penerapan Sistem Akuntansi Dalam Perhitungan Penyusutan Aset Tetap Menurut Standar Akuntansi Terhadap Laporan Keuangan PT. Perkebunan Nusantara IV Regional I
(Universitas Sumatera Utara, 2025)Fixed asset depreciation is a fundamental component of accounting systems, designed to systematically allocate the cost of assets over their useful lives. Accurate implementation in accordance with accounting standards— ... -
Analisis Pelaporan Keuangan pada Intercafe di Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)This study aims to analyze the financial reporting system at Intercafe, Universitas Sumatera Utara, with a focus on the use of accounting applications to support efficiency, accuracy, and effectiveness in financial ... -
Perhitungan Pajak Penghasilan 21 Atas Gaji Pegawai Tetap Pada PT.Karya Murni Perkasa
(Universitas Sumatera Utara, 2025)This study aims to determine whether the calculation of Income Tax Article 21 on the salaries of permanent employees at PT. Karya Murni Perkasa is in accordance with the latest tax regulations, particularly Law Number 7 ... -
Faktor-Faktor Yang Mempengaruhi Keputusan Pemberian Kredit Oleh Bank Kepada Debitur di PT. Bank BNI KC Univeritas Sumatra Utara
(Univeritas Sumatra Utara, 2025)This study aims to identify and analyze the factors influencing the decision to grant credit by PT. Bank BNI KC Universitas Sumatera Utara to debtors. Using qualitative methods, this research involves direct observation, ... -
Analisis Penerimaan Pajak Parkir terhadap Pendapatan Asli Daerah pada Badan Pendapatan Daerah Kota Medan
(Universitas Sumatera Utara, 2025)Parking tax is a tax imposed on the use of parking spaces on the side of public roads which are still government-owned facilities. This study was conducted to determine the factors that influence the failure to achieve the ... -
Analisis Tren Pendapatan PT Total Karya Berkah Sebagai Dasar Perumusan Strategi Keuangan Perusahaan
(Universitas Sumatera Utara, 2025)Revenue is one of the main indicators of a company's financial performance which is the basis for formulating a sustainable business strategy. This study aims to analyze the revenue trend of PT Total Karya Berkah during ... -
Analisis Implementasi Pendampingan Wajib Pajak Usahawan Dalam Pelaporan Surat Pemberitahuan (SPT) 1770 Melalui E-Form Di Kantor Pelayanan Pajak Pratama Medan Petisah
(Universitas Sumatera Utara, 2025)Taxation serves as the primary source of state revenue and plays a vital role in financing national development. In Indonesia, the tax collection system adopts a self-assessment mechanism, where taxpayers are entrusted to ... -
Efektivitas Aplikasi Pegadaian Digital (PDS) Dalam Mewujudkan Pelayanan Prima Di PT Pegadaian UPC Medan Thamrin
(Universitas Sumatera Utara, 2025)The advancement of technology in today’s era has driven institutions to undergo rapid and effective changes in serving their customers. One such institution is PT Pegadaian, specifically at the UPC Medan Thamrin branch. ... -
Pengaruh Penerimaan Pajak Air Tanah dalam Meningkatkan Pendapatan asli Daerah pada Bapenda Kota Medan
(Universitas Sumatera Utara, 2025)The purpose of this study is to determine the influence of Groundwater Tax revenue in increasing the Regional Original Revenue (PAD) of Medan City during the 2021-2024 period. This research was conducted at the Medan City ... -
Analisis Fungsi dan Peran DPRD dalam Pengawasan Anggaran Pendapatan dan Belanja Daerah (APBD) di Kota Medan
(Universitas Sumatera Utara, 2025)This study aims to identify and analyze the functions and roles of the Regional People's Representative Council (DPRD) in overseeing the Regional Revenue and Expenditure Budget (APBD) in Medan City. As a regional legislative ... -
Faktor-Faktor Penentu Keberhasilan Administrasi Kredit pada PT. Bank BNI Universitas Sumatera Utara dalam Meminimalisir Kredit Bermasalah
(Universitas Sumatera Utara, 2025)The purpose of this study is to determine the factors that influence the success of PT. Bank BNI Universitas Sumatera Utara's credit administration in reducing the number of non-performing loans. Effective credit administration ... -
Analisis Sistem dan Prosedur Pemungutan Pajak Bumi dan Bangunan pada Badan Pendapatan Daerah Medan
(Universitas Sumatera Utara, 2025)Land and Building Tax (PBB) is one of the key components of Regional Original Revenue (PAD) and plays a strategic role in supporting development and public services at the regional level. However, in Medan, the realization ...