Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)最新文献

Penelitian penyusunan database tunggakan piutang pajak hotel di Kota Malang 调查汇总数据库对马郎市酒店应收账款的调查

Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Pub Date : 2022-02-19 DOI: 10.26905/j.bijak.v4i1.7631

Cindy Getah Trisna June

引用次数: 0

Pengaruh pembebasan pajak UMKM terhadap kinerja usaha pada UMKM Kelurahan Tlogomas Kota Malang di masa Pandemi Covid-19 在科维-19大流行期间，UMKM税收解放对马朗城市特洛马斯的绩效影响

Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Pub Date : 2022-02-16 DOI: 10.26905/j.bijak.v4i1.7473

Risnaningsih Risnaningsih, Hendri Suhendri, Nuni Rosmiati Selan

引用次数: 0

Penerapan sistem informasi akuntansi penjualan di unit perdagangan koperasi unit Desa Pakis 巴基斯坦村合作社贸易单位的销售信息系统的应用

Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Pub Date : 2022-02-16 DOI: 10.26905/j.bijak.v4i1.7471

Yohanes Hiang Mory, Wulan Dri Puspita

{"title":"Penerapan sistem informasi akuntansi penjualan di unit perdagangan koperasi unit Desa Pakis","authors":"Yohanes Hiang Mory, Wulan Dri Puspita","doi":"10.26905/j.bijak.v4i1.7471","DOIUrl":"https://doi.org/10.26905/j.bijak.v4i1.7471","url":null,"abstract":"This study aims to determine the implementation of the Pakis Village Unit Cooperative (KUD) sales system as part of the trade unit and recommend a proposed sales system to strengthen internal control. The accounting records at KUD Pakis still use a manual system that tends to take time, besides that there is no separation of functions and authority in several functions, which are notes that need to be corrected by KUD Pakis. Strengthening of internal control is needed to maintain continuity in a business. These improvements will help make their work easier and protect their assets. This research uses descriptive qualitative research using a case study approach. Based on the results of the study, it can be concluded that the implementation of the sales information system in the trading unit of Pakis village is still manual and requires strengthening of internal control, so that improvements are needed to the implementation of the sales system in the trading unit. Recommendations are given by proposing to entities for documentation and archiving of required documents, implementing a cash sales accounting system by separating job descriptions, namely the sales clerk function with the cashier function, adding a function for recording sales as well as finance and accounting functions.","PeriodicalId":197129,"journal":{"name":"Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115528479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Tinjauan atas akuntansi aset tetap pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Cukai Malang 对资产会计的审查一直是对马当税等监管和服务部门的审查

Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Pub Date : 2022-02-16 DOI: 10.26905/j.bijak.v4i1.7470

Bimo Aryo Kencono, F. Santi

{"title":"Tinjauan atas akuntansi aset tetap pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Cukai Malang","authors":"Bimo Aryo Kencono, F. Santi","doi":"10.26905/j.bijak.v4i1.7470","DOIUrl":"https://doi.org/10.26905/j.bijak.v4i1.7470","url":null,"abstract":"Fixed Assets are tangible assets that have a useful life of more than 12 (twelve) months to be used, or intended to be used, in government activities or utilized by the general public. This study aims to analyze the application of the Statement of Government Accounting Standards (SAP) Number 7 related to the practice of Accounting for Fixed Assets at the Office of Supervision and Service of Customs and Excise and Excise Malang. The application of accounting for property and equipment includes the classification and measurement of property, plant and equipment, treatment of property, plant and equipment after acquisition, presentation and disclosure of property, plant and equipment. This study examines the type of qualitative data, namely an explanation of fixed assets based on theories sourced from various literatures and interviews. And the data used are financial data and a number of reports regarding the recording of fixed assets carried out by KPPBC Types of Excise Madya Malang. Based on the results of the study indicate that the application of fixed asset accounting at the Office of Supervision and Customs and Excise Services of Madya Type Malang in general is in accordance with the statement of Government Accounting Standards (SAP) number 7 related to the practice of Fixed Assets Accounting, but the revaluation of fixed assets has not been fully implemented. in accordance with the statement of Government Accounting Standards (SAP) number 7.","PeriodicalId":197129,"journal":{"name":"Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125891424","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Prosedur pelaksanaan konfirmasi setoran negara berdasarkan peraturan Dirjen Perbendaharaan Nomor PER-5/PB/2018 (Studi pada Kantor Pelayanan Perbendaharaan Negara Tipe A1 Malang) 根据章程第5号/PB/2018的认证程序(郎A1州财政服务部门的研究)

Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Pub Date : 2022-02-16 DOI: 10.26905/j.bijak.v4i1.7474

Clara Rizqi Firlian, Dewi Kusumowati

{"title":"Prosedur pelaksanaan konfirmasi setoran negara berdasarkan peraturan Dirjen Perbendaharaan Nomor PER-5/PB/2018 (Studi pada Kantor Pelayanan Perbendaharaan Negara Tipe A1 Malang)","authors":"Clara Rizqi Firlian, Dewi Kusumowati","doi":"10.26905/j.bijak.v4i1.7474","DOIUrl":"https://doi.org/10.26905/j.bijak.v4i1.7474","url":null,"abstract":"This study aims to determine whether the Malang Type A1 State Treasury Service Office and the Public Service Agency have implemented the procedures for implementing state revenue deposit confirmations in accordance with the Regulation of the Director General of Treasury Number Per-5/PB/2018. This study uses a qualitative descriptive research method. Sources of data used are primary data and secondary data. The type of data in this study is the type of qualitative data. The data collection technique used is through in-depth interviews, observation, and documentation. The data is in the form of an application letter, recapitulation of state revenue deposits, ADK (Computer Data Archives), proof of state revenue deposits, then compared with the Regulation of the Director General of Treasury Number Per-5/PB/2018. The results of this study indicate that the State Treasury Service Office (KPPN) Type A1 Malang has complied with the implementation procedures in accordance with the Regulation of the Director General of Treasury Number Per-5/PB/2018 and many Public Service Agency (BLU) Satkers are not in accordance with the Regulation of the Director General of Treasury Number Per- 5/PB/2018.","PeriodicalId":197129,"journal":{"name":"Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122834623","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Mekanisme dan kendala pemungutan Pajak Restoran (Studi pada Badan Pendapatan Daerah Kabupaten Sumba Timur)

Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Pub Date : 2021-10-19 DOI: 10.26905/BJ.V3I2.6592

Dwiner Alfian Rohi, Dewi Kusumowati

{"title":"Mekanisme dan kendala pemungutan Pajak Restoran (Studi pada Badan Pendapatan Daerah Kabupaten Sumba Timur)","authors":"Dwiner Alfian Rohi, Dewi Kusumowati","doi":"10.26905/BJ.V3I2.6592","DOIUrl":"https://doi.org/10.26905/BJ.V3I2.6592","url":null,"abstract":"This study aims to find out how to calculate the amount of restaurant tax at the Regional Revenue Agency of East Sumba Regency, to find out the procedure and process of collecting restaurant taxes at the Regional Revenue Agency of East Sumba Regency, to find out the obstacles faced by the Regional Revenue Agency of East Sumba Regency in the tax collection process. restaurants, and to find out the efforts of the Regional Revenue Agency in minimizing problems that arise in the process of collecting restaurant taxes. to find out the obstacles faced by the Regional Revenue Agency of East Sumba Regency in the process of collecting restaurant taxes. In this study, the types of data used are qualitative and quantitative data types. The data sources used are primary data and secondary data, in the form of target data and realization of restaurant tax revenues, profile data of the Regional Revenue Agency, and data on procedures and constraints in the restaurant tax collection process. For data collection techniques through interviews and documentation. From the results of the study it can be concluded that the way to calculate the restaurant tax is by multiplying the rate set by the government with the turnover obtained by the restaurant. The procedure or payment process consists of 4 stages, namely registration, determination, deposit, and billing. There are several obstacles in the restaurant tax collection process, including: taxpayers do not tell the actual turnover, taxpayers do not want to use the bill printed by the Regional Revenue Agency, taxpayers do not want to pay taxes on the pretext of not collecting taxes from consumers, in general taxpayer awareness to pay taxes is still very low. In minimizing these obstacles, the Regional Revenue Agency made several efforts such as conducting socialization to increase awareness of taxpayers in paying taxes, improving services and facilitating facilities in the tax payment process, providing strict sanctions for late paying taxes.","PeriodicalId":197129,"journal":{"name":"Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123835930","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Respon cepat pasar modal (LQ 45) terhadap pandemi Covid-19 资本市场对Covid-19大流行的快速反应

Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Pub Date : 2021-10-19 DOI: 10.26905/j.bijak.v3i2.6591

Irma Oktavia, N. Sitinjak

引用次数: 0

Efektivitas dan kontribusi tindakan penagihan pajak terhadap penerimaan pajak di KPP Malang Utara KPP北部马朗税收行动的有效性和贡献

Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Pub Date : 2021-10-15 DOI: 10.26905/j.bijak.v3i1.6577

Maria Faustina Kepa, Dewi Kusumowati

引用次数: 0

Efektivitas penerimaan Pajak Penghasilan final UMKM pada KPP Pratama Malang Utara 最终所得税收入在马朗北部KPP小学的效力

Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Pub Date : 2021-10-15 DOI: 10.26905/BJ.V3I1.6575

Maria Da Rosalina Yawa, F. Santi, Hanjar Ikrima Nanda

引用次数: 0

Analisis pengaruh Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah di Provinsi Jawa Timur tahun 2013 - 2019 2013 - 2019年，分析机动车辆税和机动车辆名称关税对爪哇东部地区收入的影响

Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Pub Date : 2021-10-15 DOI: 10.26905/BJ.V3I1.6574

Nimas Galuh Savitri, A. Anggraeni

引用次数: 0