JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA最新文献

{"title":"IMPLEMENTASI AKUNTANSI SEKTOR PUBLIK DALAM SISTEM KEUANGAN PEMERINTAHAN DESA","authors":"Erika Rahma Setiyani, Risky Nurfadila","doi":"10.36563/jamanta_unita.v1i2.481","DOIUrl":"https://doi.org/10.36563/jamanta_unita.v1i2.481","url":null,"abstract":"Abstract \u0000The current use of APBD or village funds is required to have efficient financial accountability. Government accounting plays an important role in public sector financial management which is useful in supporting the realization of efficiency and effectiveness in financial management. This study was conducted to analyze the accountability reporting procedures in Gendingan Village. This study is based on the Permedagri concerning Village Financial Management. This research studies about accounting policies, budgeting processes, and the size of the village government's financial transactions which are smaller than the local government. In this study, it was found that the policies implemented by the Gendingan village government had complied with and were carried out in accordance with applicable regulations, then were judged to be accountable in presenting their accountability reports. As well as the existence of a village-based accounting information system (SISKEUDES) to help, village officials are getting more serious in compiling village fund financial accounting reports. \u0000  \u0000Abstrak \u0000Penggunaan APBD atau dana desa sekarang ini dituntut untuk mempunyai akuntabilitas keuangan yang efisien. Akuntansi pemerintahan berperan penting dalam pengelolaan keuangan sektor publik yang berguna dalam mendukung terwujudnya efisiensi dan efektifitas dalam manajemen keuangan. Penelitian ini dilakukan untuk menganalisis prosedur pelaporan pertanggungjawaban di Desa Gendingan. Studi ini berlandaskan Permedagri tentang Pengelolaan Keuangan Desa. penelitian ini mempelajari tentang kebijakan akuntansi, proses penganggaran, dan besaran transaksi keuangan pemerintah desa yang lebih kecil dibandingkan dengan pemerintah daerah. Dalam penelitian ini ditemukan bahwa kebijakan yang diterapkan pemerintah desa Gendingan sudah mematuhi dan dijalankan sesuai dengan peraturan berlaku , kemudian dinilai akuntanbel dalam penyajian laporan pertanggungjawabanya. Serta terdapatnya sistem informasi akuntansi berbasis desa (SISKEUDES) membantu, perangkat desa semakin serius dalam menyusun laporan akuntansi keuangan dana desa. \u0000 ","PeriodicalId":207410,"journal":{"name":"JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127838261","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}

{"title":"PENGARUH SISTEM PENGENDALIAN MANAJEMEN PADA INDEKS KEPUASAN MASYARAKAT TERHADAP PELAYANAN KESEHATAN OLEH RSUD DR. ISKAK","authors":"Angga Febrianto, Elsa Alfa Maharani Yhola, Rifki Firdaus Sukma","doi":"10.36563/jamanta_unita.v1i2.473","DOIUrl":"https://doi.org/10.36563/jamanta_unita.v1i2.473","url":null,"abstract":"AbstractThe level of community satisfaction is influenced by a management control system that is in synergy with a shared commitment. This study aims to analyze the effect of the management control system on the community satisfaction index on health services by RSUD dr. Iskak. The method used is external secondary data analysis, where the data obtained from the official website of RSUD dr. Iskak is data that is considered reliable as the basis of research. This is in line with the increasingly modern digital era, which must be used to make work easier and add insight. The main point of all this research concludes that all the strategies carried out by the management of RSUD dr. Iskak paid off. The management control system that they have launched is actually implemented in tandem with the commitment of all service providers, which becomes a complete and comprehensive force capable of becoming a strong weapon that climbs the ladder of the organization's vision. This is the main factor for the high community satisfaction index score obtained by RSUD dr. Iskak. \u0000AbstractThe level of community satisfaction is influenced by a management control system that is in synergy with a shared commitment. This study aims to analyze the effect of the management control system on the community satisfaction index on health services by RSUD dr. Iskak. The method used is external secondary data analysis, where the data obtained from the official website of RSUD dr. Iskak is data that is considered reliable as the basis of research. This is in line with the increasingly modern digital era, which must be used to make work easier and add insight. The main point of all this research concludes that all the strategies carried out by the management of RSUD dr. Iskak paid off. The management control system that they have launched is actually implemented in tandem with the commitment of all service providers, which becomes a complete and comprehensive force capable of becoming a strong weapon that climbs the ladder of the organization's vision. This is the main factor for the high community satisfaction index score obtained by RSUD dr. Iskak.","PeriodicalId":207410,"journal":{"name":"JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125518655","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}

{"title":"REALISASI PENDAPATAN ASLI DAERAH DI SEKTOR PARIWISATA KABUPATENTULUNGAGUNG","authors":"Ananada Galuh Puspita, Cindy Claudia Radha Avita","doi":"10.36563/jamanta_unita.v1i2.477","DOIUrl":"https://doi.org/10.36563/jamanta_unita.v1i2.477","url":null,"abstract":"AbstractThis study aims to find out how the income realization in the tourism sector in Tulungagung Regency. The diversity of tourism objects in Tulungagung has become an asset or source of local revenue. Another advantage obtained is the creation of jobs in the community and an increase in the tourism industry. This study uses a qualitative method. Where the data used is sourced from secondary data in the form of journals, articles and books. Qualitative research methods are used to examine the problem. The information collection technique used is groundwork information abstraction in the form of secondary information. In this study, the tourism sector in Tulungagung Regency was studied through the use of media. The use of the media in question is the web. Documentation of research reports, and journals from around the world. The results of this study show that regional financial income comes from local taxes and levies, one of which is in the tourism sector. The Tulungagung Regency Government has a revenue target in the tourism sector, but it has not been met due to the COVID-19 pandemic. The income of the tourism sector is very influential on the Regional Original Income (PAD) of Tulungagung Regency.AbstrakPenelitian ini bertujuan mengetahui bagaimana realisasi pendapatan pada sektor pariwisata di Kabupaten Tulungagung. Keanekaragaman objek wisata di Tulungagung telah menjadi suatu asset atau sumber dari Pendapatan Asli Daerah . Keuntungan lain yang didapatkan yaitu terciptanya lapangan kerja di masyarakat serta peningkatan industri pariwisata. studi ini memakai metode kualitatif. Dimana data yang dipakai bersumber dari data sekunder yang berupa jurnal, artikel maupun buku. Metode penelitian kualitatif digunakan untuk meneliti masalah tersebut. Teknik pengumpulan informasi yang digunakan adalah abstraksi information groundwork yaitu berupa information sekunder. Dalam penelitian ini, sektor pariwisata di Kabupaten Tulungagung dikaji melalui pemanfaatan media. Pemanfaatan media yang dimaksud yaitu web. Dokumentasi laporan penelitian, dan jurnal dari seluruh dunia.Hasil penelitian ini diketahui bahwa pendapatan keuangan daerahberasal dari pajak serta retribusi daerah, salah satunya di bidang pariwisata. Pemerintah Kabupaten Tulungagung memiliki target pendapatan di sektor pariwisata, namun belum terpenuhi akibat pandemi COVID-19. Pendapatan sektor pariwisata sangat berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Tulungagung.","PeriodicalId":207410,"journal":{"name":"JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115566328","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}

{"title":"ANALISIS PPN PADA KONTRAK PENGADAAN BAHAN BANGUNAN CV MARGA JAYA","authors":"Alfani Damayanti, Enggita Rahmadhani, Muhammad Okta Nur Faisal","doi":"10.36563/jamanta_unita.v1i2.474","DOIUrl":"https://doi.org/10.36563/jamanta_unita.v1i2.474","url":null,"abstract":"AbstractThe research we conducted here was motivated by various problems related to the procurement of building materials and social assistance goods. The handling of problems related to this needs to be supported also by the availability of resources where the quality must be improved continuously. This research was made with the aim of knowing the implementation of the development of regional quality improvement taken by the CV company. Marga Jaya with its employees. In this study, a descriptive qualitative research method was used in Tulungagung City, East Java. The results of the research that we obtained from this research are data related to the procurement project for building materials and Value Added Tax from CV. Marga Jaya which as a whole has been going well.AbstrakPenelitian yang kami lakukan disini dilatar belakangi atas berbagai masalah yang berkaitan dengan pengadaan bahan bangunan dan bantuan sosial barang. Penanganan masalah yang berhubungan dengan hal tersebut perlu mendapat support juga dengan tersedianya sumber daya dimana kualitasnya pun harus ditingkatkan secara terus-menerus. Penelitian ini dibuat dengan maksud tujuan untuk mengetahui pelaksanaan pengembangan peningkatan kualitas kawasan yang diambil oleh perusahaan CV. Marga Jaya dengan para pegawainya. Pada penelitian ini memakai metode penelitian deskriptif kualitatif yang dilakukan di Kota Tulungagung, Jawa Tinur. Hasil dari penelitian yang kami peroleh dari riset ini ialah data – data terkait Proyek pengadaan bahan bangunan dan Pajak Pertambahan nilai dari CV. Marga Jaya yang secara keseluruhan sudah berjalan dengan baik.","PeriodicalId":207410,"journal":{"name":"JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117182460","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}

{"title":"IMPLEMENTASI SISTEM INFORMASI MANAJEMEN KASIR BERBASIS APLIKASI MOKA POS (POINT OF SALES) PADA KAFE X TAHUN 2022","authors":"Diodora Yessayabella, Yohanna Adys","doi":"10.36563/jamanta_unita.v1i2.476","DOIUrl":"https://doi.org/10.36563/jamanta_unita.v1i2.476","url":null,"abstract":"AbstractThe cashier management information system is a system designed with the aim of making it easier for business owners to process product data, product monitoring and transaction data. As a retail, service, food and beverage business owner, business owners need a cashier application that is able to support all business activities. In today's digital era, there are many applications that are needed as efficient tools for business owners in running their business. One of the best cashier applications in Indonesia today is Moka Pos.This research was conducted in March 2022 at Cafe X using a qualitative descriptive method by presenting data and drawing conclusions. The type of data in this study used primary data obtained directly from the cashier and cafe owner X and used secondary data obtained from Mendeley, the journal as well as e-books. Data collection techniques used are observation, interviews and documentation studies.The results of this study state that Kafe X has implemented a cashier management information system based on the Moka Pos application since January 2021 so that cashier operations are very efficient.AbstrakSistem informasi manajemen kasir adalah suatu sistem yang dirancang dengan tujuan untuk memudahkan pemilik usaha dalam mengolah data produk, monitoring produk dan data transaksi. Sebagai seorang pebisnis ritel, layanan, food and baverage, pemilik usaha memerlukan aplikasi kasir yang mampu mendukung semua kegiatan bisnis.Di era digital saat ini banyak sekali aplikasi-aplikasi yang dibutuhkan sebagai alat bantu yang efisien bagi para pemilik usaha dalam menjalankan bisnisnya. Salah satu aplikasi kasir terbaik di Indonesia saat ini ialah Moka Pos. Penelitian ini dilakukan pada maret 2022 di Kafe X menggunakan metode deskriptif kualitatif dengan cara penyajian data dan penarikan kesimpulan.. Jenis data pada penelitian ini menggunakan data primer yang diperoleh secara langsung dari kasir dan pemilik kafe X dan menggunakan data sekunder yang diperoleh dari mendeley, jurnal maupun e-book. Teknik pengumpulan data yang digunakan ialah teknik observasi, wawancara dan studi dokumentasi. Hasil penelitian ini menyatakan bahwa Kafe X sudah mengimplementasikan sistem informasi manajemen kasir berbasis aplikasi Moka Pos sejak januari 2021 sehingga kegiatan operasional kasir menjadi sangat efisien.","PeriodicalId":207410,"journal":{"name":"JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131376398","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}

{"title":"ANALISIS VARIABEL PENGARUH PENERIMAAN PPN DAN PPnBM","authors":"Rika Mawarni, Tantri Kartika Sari, Yunita Duwi Anggiyasari","doi":"10.36563/jamanta_unita.v1i2.475","DOIUrl":"https://doi.org/10.36563/jamanta_unita.v1i2.475","url":null,"abstract":"ABSTRACTPPN and PPnBM are one of big state revenue from the tax sector for the country. This study was conducted to determine whether the amount of PKP, GDP, exports, imports, inflation, consumption, interest rates, population, and whether all these variables have a joint effect on VAT and PPnBM receipts. Data collection techniques were carried out through desk review, collection, recording and review of secondary data. Data Analysis Techniques This study uses textual analysis techniques in analyzing qualitative data. The results showed that the total PKP, GRDP, total export value, total import value, total consumption, total population had a positive effect on PPN and PPnBM receipts. Meanwhile, inflation value and interest rates value have a negative effect on VAT and PPnBM receipts. All of the variables have a big and important effect on VAT and PPnBM receipts.ABSTRAKPPN dan PPnBM ialah salah satu sumber penerimaan negara yang besar dan berasal dari sektor pajak. Penelitian ini dilakukan untuk mengetahui apakah besaran PKP atau pengusaha yang terdaftar sebagai wajib pajak, jumlah dari produk domestic bruto negara, besaran ekspor danimpor, tingginya inflasi, besarnya konsumsi masyarakat, besarnya suku bunga lembaga keuangan,besarnya jumlah penduduk, serta apakah semua variabel tersebut mempunyai pengaruh bersama terhadap penerimaan PPN dan PPnBM. Teknik pengumpulan data dilakukan melalui desk review, pengumpulan, pencatatan dan penelaahan data sekunder. Teknik Analisis Data yang digunakanyaitu teknik analisis tekstual dalam menganalisis data kualitatif. Hasil penelitian menunjukkan bahwa total PKP atau pengusaha yang telah dikukuhkan sebagai wajib pajak, jumlah keseluruhan produk domestik bruto negara, nilai ekspor dan impor, besarnya konsumsi, jumlah penduduk berpengaruh positif atas penerimaan PPN dan PPnBM. Sementara itu, inflasi dan suku bunga berpengaruh negatif atas penerimaan PPN dan PPnBM. Variabel secara simultan atau simultan berpengaruh signifikan atas penerimaan PPN atau pajak penjualan dan PPnBM atau pajak yang ditujukan atas penjualan berbagai barang mewah.","PeriodicalId":207410,"journal":{"name":"JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133569006","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}

{"title":"Analisis Sistem Informasi Manajemen Pada E-Commerce Shopee","authors":"Nadillah Tiara Waty S., Thalita Elsa Pramudita, Indah Novita Sari","doi":"10.36563/jamanta_unita.v1i1.420","DOIUrl":"https://doi.org/10.36563/jamanta_unita.v1i1.420","url":null,"abstract":"Abstract \u0000The research aims to determine the definition of e-commerce, the development of e-commerce in the Shopee application, to know the implementation of the Management Information System used in the implementation of buying and selling activities at Shopee E-Commerce by collecting and managing all data from the various features provided, summarizing and then facilitating and improve the quality of decision making to increase the productivity and profitability of E-Commerce Shopee, so that it can be implemented in a more systematic and structured manner. E-commerce is an act of buying and selling electronically using the internet as a medium, and Shopee is one of them. There are at least 4 Management Information Systems on Shopee. The Strengths and Weaknesses and Challenges faced by Shopee will be discussed further. The research method used is a qualitative method with a literature study. The data collection technique used is literature study. The data source used is secondary data in the form of an overview of various references about E-Commerce Shopee, the features provided and the type of Management Information System at Shopee. The results of the study indicate that there are several problems that must be faced so that improvements are needed, especially in the management information system that is being implemented. \u0000  \u0000Abstrak \u0000Penelitian ini bertujuan untuk mengetahui Pengertian e-commerce, perkembangan e-commerce pada aplikasi shopee, mengetahui penerapan Sistem Informasi Manajemen yang digunakan dalam penyelenggaraan aktivitas jual beli pada E-Commerce Shopee dengan mengumpulkan dan mengatur semua data dari berbagai fitur yang disediakan, meringkas kemudian memfasilitasi dan meningkatkan kualitas dari pengambilan keputusan untuk meningkatkan produktivitas dan profitabilitas E-Commerce Shopee, sehingga bisa diimplementasikan secara lebih tersistem dan terstruktur.  E-commerce merupakan suatu tindakan proses jual dan beli secara elektronik menggunakan internet sebagai medianya, dan Shopee adalah salah satunya. Sedikitnya ada 4 Sistem Informasi Manajemen pada Shopee. Kelebihan dan Kelemahan serta Tantangan yang dihadapi Shopee akan dibahas lebih lanjut.  Metode penelitian yang digunakan adalah metode kualitatif dengan studi literatur. Teknik pengumpulan data yang digunakan yaitu dengan studi pustaka. Sumber data yang dipakai adalah data sekunder berupa gambaran umum dari berbagai referensi tentang E-Commerce Shopee, fitur yang disediakan dan jenis Sistem Informasi Manajemen di Shopee. Hasil penelitian menunjukkan bahwa ada beberapa permasalahan yang harus dihadapi sehingga perlu adanya perbaikan khususnya pada sistem  informasi manajemen yang dijalankan.","PeriodicalId":207410,"journal":{"name":"JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA","volume":"211 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133967566","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}

{"title":"Analisis Sistem Pengendalian Manajemen Dalam Meningkatkan Daya Saing Pada Kedai Kopi Ledokan Di Binangun Blitar","authors":"Novita Anjarsari, Risky Nurfadila, Iswatul Saldina","doi":"10.36563/jamanta_unita.v1i1.419","DOIUrl":"https://doi.org/10.36563/jamanta_unita.v1i1.419","url":null,"abstract":"Abstract \u0000The purpose of this study was to determine how and how influential the use of management control systems (SPM) and marketing strategies applied to the Ledokan Binangun Blitar Coffee Shop to improve quality in order to survive in similar coffee shop business competition. Management control systems provide a way to control company performance. The basis for creating balance and conformity to achieve effectiveness and efficiency in order to achieve maximum corporate profits. In business management, we address not only internal issues but also external issues such as the surrounding competitive power. High competitiveness allows companies to maintain business continuity. By using and using qualitative data in the form of some basic analysis from field interviews. As a result, it was found that the Redocan Coffee Shop business management system had a positive effect on competitiveness. Because the business management process is related to management activities to form a good coffee shop, marketing management can do the work and develop strategies to improve competitiveness effectively and efficiently, you can also thrive. \u0000  \u0000Abstrak \u0000Tujuan dari penelitian ini adalah untuk mengetahui bagaimana dan seberapa pengaruh dari penggunaan sistem pengendalian manajemen (SPM) dan strategi pemasaran yang diterapkan pada Kedai Kopi Ledokan Binangun Blitar untuk meningkatkan kualitas agar dapat bertahan dalam persaingan bisnis kedai kopi yang serupa. Sistem pengendalian manajemen menyediakan cara untuk mengendalikan kinerja perusahaan. Landasan untuk menciptakan keseimbangan dan kesesuaian untuk mencapai efektivitas dan efisiensi guna mencapai keuntungan perusahaan yang sebesar-besarnya. Dalam manajemen bisnis, kami tidak hanya mengatasi masalah internal tetapi juga masalah eksternal seperti daya persaingan di sekitar. Daya saing yang tinggi memungkinkan perusahaan untuk menjaga kelangsungan usaha. Dengan memakai dan menggunakan  data kualitatif berupa beberapa analisis dasar dari wawancara lapangan. Hasilnya, ditemukan bahwa sistem manajemen bisnis Redocan Coffee Shop berpengaruh positif terhadap daya saing. Karena proses manajemen bisnis terkait dengan kegiatan manajemen untuk membentuk kedai kopi yang baik, manajemen pemasaran dapat melakukan pekerjaan dan mengembangkan strategi untuk meningkatkan daya saing secara efektif dan efisien, Anda juga dapat berkembang.","PeriodicalId":207410,"journal":{"name":"JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116887687","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}

{"title":"Penerapan PPh Pasal 23 Atas Jasa Boga Oleh Puskesmas Gondang Serta Prosedur Pemindahbukuan Pajak Karena Kesalahan Saat Penyetoran","authors":"Elsa Alfa Maharani Yhola, Rifki Firdaus Sukma","doi":"10.36563/jamanta_unita.v1i1.418","DOIUrl":"https://doi.org/10.36563/jamanta_unita.v1i1.418","url":null,"abstract":"AbstractThe research was carried out to see the application of the calculation and payment of Article 23 Income Tax for Catering Services implemented by the Gondang Health Center, also aimed at knowing the tax book-entry procedure due to an error when depositing or paying taxes. This research uses an internal secondary data analysis method, because the main focus comes from real data on tax payments by the Gondang Health Center. In addition, the researchers also applied short interviews and observations, both participant and non-participant observations were used because they were considered to produce more accurate, complete and timely data. Based on research, Gondang Health Center has calculated and paid Article 23 Income Tax properly and in an orderly manner, but has never inputted withholding evidence in the e-Bupot PPh 23 application on the website of the Directorate General of Taxes. This means that the Treasurer of the Gondang Health Center still has the task of learning how to input cut evidence in e-Bupot in order to prove accountability for the orderly implementation of tax obligations on the collection of the catering service tax that is subject to Article 23 Income Tax. \u0000Abstrak \u0000Penelitian dilaksanakan untuk melihat penerapan dalam penghitungan dan pembayaran PPh Pasal 23 atas Jasa Boga yang diterapkan oleh Puskesmas Gondang, juga bertujuan untuk mengetahui prosedur pemindahbukuan pajak karena kesalahan saat penyetoran atau pembayaran pajak. Penelitian ini menggunakan metode analisis data sekunder internal, karena fokus utamanya bersumber dari data riil penyetoran pajak oleh Puskesmas Gondang. Di samping itu, peneliti juga menerapkan wawanacara singkat dan observasi, baik observasi partisipan maupun observasi non-partisipan digunakan karena dianggap akan menghasilkan data yang lebih akurat, lengkap dan tepat waktu. Berdasarkan penelitian, Puskesmas Gondang telah melakukan penghitungandan pembayaran Pajak Penghasilan Pasal 23 dengan baik dan tertib, namun belum pernah melakukan input bukti potong dalam aplikasi e-Bupot PPh 23 di laman milik Direktorat Jendral Pajak. Hal ini berarti Bendahara Puskesmas Gondang masih memiliki tugas untuk belajar cara input bukti potong dalam e-Bupot demi membuktikan akuntabilitas atas tertibnya pelaksanaan kewajiban perpajakan atas pemungutan pajak jasa boga yang dikenakan PPh Pasal 23.","PeriodicalId":207410,"journal":{"name":"JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127550383","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}

{"title":"Analisis Kepatuhan Pembayaran PPh Pasal 25 Toko Kelontong Di Desa Pagersari","authors":"Prayuga Kurniawan, Dhanang Tias Anggoro","doi":"10.36563/jamanta_unita.v1i1.417","DOIUrl":"https://doi.org/10.36563/jamanta_unita.v1i1.417","url":null,"abstract":"AbstractThis research was conducted with the aim of assessing the compliance of Pagersari village entrepreneur taxpayers with regard to Withholding Tax Art 25. Entrepreneurs must be monitored and prepared so that they are organized and disciplined in the administration of books in order to make financial reports in order to determine how much tax is owed using the more comprehensive Withholding Tax Art 25 scheme accurate. This research uses the Field Study Method by going directly to the scene. The data were obtained through secondary data from library searches through observation, documentation, and direct interviews with MSME entrepreneurs in the village. The type of this research is descriptive qualitative research. The results of the study illustrate that the application of Withholding Tax Art 25 compliance in the village is not optimal due to the lack of understanding of taxpayers regarding Withholding Tax Art 25 \u0000AbstrakPenelitian ini dilakukan dengan tujuan untuk menilai kepatuhan wajib pajak pengusaha desa Pagersari terkait PPH Pasal 25 Wajib Pajak Pengusaha harus dipantau dan dipersiapkan supayateratur dan disiplin di dalam penyelenggaraan pembukuan guna membuat laporan keuangan supaya bisa menentukan berapa pajak yang terutang menggunakan skema PPh Pasal 25 yang lebih akurat. Penelitian ini menggunakan Metode Studi Lapangan dengan langsung ke tempat kejadian. Data data diperoleh melalui data sekunder dari penelusuran kepustakaan melalui observasi, dokumentasi, dan wawancara langsung dengan Wajib Pajak pengusaha UMKM di desa. Jenis daripenelitian ini ialah penelitian deskriptif kualitatif. Hasil dari penelitian menggambarkan adanya Penerapan kepatuhan PPh Pasal 25 di desa yang tidak maksimal karena kurangnya pemahaman wajib pajak terkait PPH Pasal 25","PeriodicalId":207410,"journal":{"name":"JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133940410","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}