Poltek-EJS (Politeknik Katolik Saint Paul Sorong - Jurnal Elektronic System)
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SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENGGAJIAN POLITEKNIK SAINT PAUL SORONG
With the help of this study, the Saint Paul Polytechnic campus' payroll accounting information system will be described. The Saint Paul Polytechnic campus served as the research subject for this study. techniques for gathering data that involve observation and documentation. By describing the payroll accounting information system that is present in the company, including payroll system activities, related functions, documents used, accounting records used, network procedures that make up the system, and internal control system, a qualitative descriptive analysis technique is used to analyze the data. The effectiveness and efficiency of the payroll process were then assessed in relation to the payroll accounting information system used at the Saint Paul Polytechnic Campus. The outcomes demonstrated that the payroll accounting information system application at the Saint Paul Polytechnic campus was successful due to the usage of a computerized system. The payroll process is therefore effectively integrated
UNDANG-UNDANG NOMOR 16 TAHUN 2009 TENTANG PENETAPAN PERATURAN PEMERINTAH PENGGANTI UNDANG-UNDANG NOMO
Tata cara perpajakan ketentuan umum perubahan keempat penetapan perpu dan undang -undang tentang penetapan peraturan pengganti undang-undang nomor 5 tahun 2008 yaitu perubahan keempat atas udang-undang nomor 6 tahun 1983 tentang ketentuan umum dan tata cara perpajakan menjadi undang-undang Karena masih banyak masyarakat yang ingin memanfaatkan fasilitas pengurangan atau penghapusan sanksi administrasi perpajakan sebagaimana iatur dalam Pasal 37A ayat (1) Undang-Undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas Undang Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan, sehingga Presiden menetapkan Peraturan Pemerintah Pengganti Undang-Undang Nomor 5 Tahun 2008 tentang Perubahan Keempat atas Undang Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan yang memberikan perpanjangan waktu yang merupakan langkah tepat untuk memperkuat basis perpajakan nasional. Dasar hukum undang-undang ini adalah Pasal 5 ayat (1), Pasal 20, Pasal 22 Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 dan Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan.Dalam Undang-undang ini mengatur tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 5 Tahun 2008 tentang Perubahan Keempat atas UndangUndang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan menjadi Undang-Undang, dan melampirkannya sebagai bagian yang tidak terpisahkan dari Undang- Undang
ANALISIS NILAI – NILAI PENDIDIKAN DALAM FLIM “STIP DAN PENCIL â€KARYA ARDY OCTAVIAND
This study attempts to describe anything nilai-nilai education on film and pencil work ardy octaviand stip .In a qualitative description of this research .Uses the observation of data collection , documents used to film , researchers chose analysis techniques is because our analysis of the data used in this research will be qualitative analysis with data analysis .Based on the results of this study found , education nilai-nilai analyzed in film sip and pencil ardy octaviand according to work friday , the education jenis-jenis (1) consisting of religious values , (2) social values , (3) values .In the film that is shown the form of religious, one / sincerity .The form of the: unyielding moral, bersungguh-sungguh, honesty, struggle and responsibilities .The form of social and friendship and lov
KELEMBAGAAN PENDIDIKAN
One factor that greatly affects the quality of education delivery is the organization or institution of education delivery. This problem has implications for ineffective and inefficient education management processes. The research method used is a qualitative description method by collecting library data, reading and recording and processing research materials. Education is the whole praxis of life and processes of events accompanied by reflection both spontaneous and systematic. The essence of education is liberating human intelligence (humanization)
PERANCANGAN SISTEM INFORMASI PERMINTAAN LIPUTAN BERBASIS WEBSITE PADA PERUSAHAN CENDRAWASIH WIPUTRA MANDIRI, KOTA SORONG
The Cendrawasih Wiputra Mandiri company is a cable and channel TV company located in Sorong City, precisely on Danau Maninjau road, Number 19 Rufei. This company which is engaged in broadcasting and broadcasting services continues to develop its business while maintaining the quality of its broadcasts to customers so that customers can still get satisfaction. In these companies, requests for coverage are still manual, where customers come to the office or through marketing, causing ineffective and efficient services. The purpose of this research is to design a website-based information request information system to make it easier for customers to request coverage. The system design method used is Method V with a design model using Data Flow Diagrams. The software used in this research is Adobe Photoshop as a system framework, Brackets for coding and display design, XAMPP as a database server, Composer as a place to download Laravel, and Mozilla Firefox as a browser to run the system. The results of system design in this study display the main page, login form, coverage request form, price information, coverage category information, contact information and information about us. Then the results of the system design were tested using the Blackbox and the results went well (valid).Perusahaan Cendrawasih Wiputra Mandiri (CWM) adalah perusahan TV kabel dan Channel yang berada di Kota Sorong tepatnya di Jalan Danau Maninjau, nomor 19 Rufei. Perusahan yang bergerak dalam jasa penayangan dan siaran ini terus mengembangkan bisnisnya dengan tetap menjaga kualitas siarannya kepada pelanggan agar pelanggan tetap mendapatkan kepuasan. Pada perusahaan tersebut permintaan liputan masih bersifat manual yakni pelanggan datang ke kantor atau melalui marketing sehingga menyebabkan pelayanan yang tidak efektif dan efisisen. Tujuan dari penelitian ini adalah merancang sistem informasi permintaan liputan berbasis website untuk memudahkan pelanggan dalam hal permintaan peliputan. Metode perancangan sistem yang digunakan adalah Metode V dengan model perancangan menggunakan Data Flow Diagram (DFD). Adapun software yang digunakan dalam peneletian ini adalah Adobe Photoshop sebagai pembuatan kerangka sistem, Brackets untuk pembuatan coding dan desain tampilan, XAMPP sebagai tempat database server, Composer sebagai tempat untuk mendownload Laravel, dan Mozilla Firefox sebagai browser untuk menjalankan sistem. Hasil perancangan sistem dalam penelitian ini menampilkan Halaman Utama, Form Login, Form Permintaan Liputan, Informasi harga, Informasi kategori liputan, Informasi kontak dan Informasi Tentang kami. Kemudian dilakukan pengujian terhadap hasil perancangan sistem menggunakan Blackbox dan hasilnya berjalan dengan baik (valid)
ANALISIS PENERIMAAN APLIKASI E-LEARNING MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (TAM)
The current pandemic has had a huge impact in many things in the world of education. Before the pandemic, Saint Paul Polytechnic, Sorong had a website-based e-learning application that was used for helping all students in studying. During the pandemic, lecturers and students further have been maximizing the use of e-learning as the lecturing is held via online. Since the e-learning application was implemented at the Saint Paul Sorong Polytechnic, an analysis of the level of user acceptance of e-learning applications has never been carried out. In this study, an analysis of the level of student acceptance of the e-learning application will be carried out. The number of respondents involved is 50 students that are from the Computer and Network Engineering Department. The analysis will be carried out using the Technology Acceptance Model (TAM). The application acceptance test will be carried out by looking at the relationship between each variable in the TAM model which consists of Perceived Usefulness (PU), Perceived Ease of Use (PEU), Behavioral Intention (BI), Attitude Toward Using (ATU), and Actual Usage (AU). ). The statistical tests performed were the validity test, reliability test and F test on the linear regression statistical formula. After the research process was carried out, it is found that several variables had a significant effect on other variables. PEU variable has a positive effect on PU with a value of 187.095. PU variable has a positive effect on ATU with a value of 92.895. PEU has a positive effect on ATU with a value of 103.443. ATU has a positive effect on BI with a value of 17.522. PU has a positive effect on BI with a value of 40.340. BI has a positive effect on AU with a value of 53.319.Masa pandemi saat ini sangat berpengaruh terhadap dunia Pendidikan. Politeknik Saint Paul Sorong sebelum masa pandemi sudah memiliki aplikasi e-learning berbasis website yang berguna untuk membantu segala kegiatan akademik mahasiswa. Pada masa pandemi, dosen dan mahasiswa lebih memaksimalkan lagi penggunaan e-learning karena perkuliahan yang diadakan secara online. Sejak aplikasi e-learning diterapkan pada Politeknik Saint Paul Sorong, analisis tentang tingkat penerimaan pengguna terhadap aplikasi e-learning belum pernah dilakukan .Pada penelitian ini akan dilakukan analisis tingkat penerimaan mahasiswa terhadap aplikasi e-learning. Jumlah responden yang terlibat adalah 50 mahasiswa dari jurusan Teknik Rekayasa Komputer dan Jaringan. Analisis akan dilakukan dengan Technology Acceptance Model (TAM). Uji penerimaan aplikasi akan dilakukan dengan melihat keterkaitan antara setiap variabel pada model TAM yang terdiri dari variable Perceived Usefulness (PU), Perceived Ease of Use (PEU), Behavioral Intention (BI), Attitude Toward Using (ATU), serta Actual Usage (AU). Uji statistik yang dilakukan adalah uji validitas, uji reliabilitas dan uji F pada rumus statistik regresi linier.Setelah proses penelitian dilakukan, didapatkan hasil bahwa beberapa variabel berpengaruh signifikan terhadap variabel lainnya. Variabel PEU berpengaruh postifi terhadap PU dengan nilai 187.095. Variabel PU berpengaruh postifi terhadap ATU dengan nilai 92.895. PEU berpengaruh postifi terhadap ATU dengan nilai 103.443. ATU berpengaruh postif terhadap BI dengan nilai 17.522. PU berpengaruh postifi BI dengan nilai 40.340. BI berpengaruh positif terhadap AU dengan nilai 53.319
ANALISIS PENGELOLAAN MODAL KERJA DALAM MENINGKATKAN LIKUIDITAS PADA PT. ASTRA AGRO LESTARI, TBK
The purpose of liquidity management is to maintain the company's or organization's ability to reduce liquidity risk. By managing the Company's liquidity, it will increase the trust of the Company's internal and external parties. As a public company, PT Astra Agro Lestari Tbk is required to be able to manage its working capital and maintain its liquidity level in order to avoid future liquidity problems and also to increase investor confidence. Working capital turnover ratio, current ratio, quick ratio, and cash ratio can be used to determine the level of liquidity in a business. In managing working capital, PT. Astra Agro Lestari Tbk's working capital management at PT is known from calculations and analysis for 2018–2020. Astra Agro Lestari Tbk is not working at the moment. This is due to low inventory turnover. regarding the liquidity ratio of PT. Astra Agro Lestari Tbk's liquidity as measured by the current ratio, quick ratio and cash ratio shows that the liquidity ratio as measured by the current ratio shows 3.3 times or "liquidity" in 2019 which is a very good and ideal value. for a business or organization. The liquidity ratio, as measured by the quick ratio, shows that the ideal figure for 2020 is 2.1 times. This amount is considered liquid. Meanwhile, the liquidity to cash ratio reached a high of 17 percent in 2019, indicating illiquidity
DETERMINING THE COST OF HOTEL ROOMS USING THE ACTIVITY BASED COSTING METHOD AT GUARDIAN FAMILY HOTEL SORONG
Methods of Activity Based Costing System is a method to apply the concept of cost accounting to determine the price more accurately. This paper aims to determine differences in calculating the cost of a hotel room using simple method and using Activity Based Costing System. Guardian Family Hotel calculate the cost of the hotel rooms using simple method. Therefore, the author calculated the cost of the room by using Activity Based Costing System that gives a more accurate pric
KEBIJAKAN PEMBERLAKUAN TARIF PAJAK PENGHASILAN KHUSUSNYA PPH OP BERDASARKAN PERATURAN PASAL 7 UU HPP
Dikutip dari Kemenkeu, Pada 7 Oktober 2021, Presiden Jokowi Dodo secara resmi mengesahkan Undang-Undang Harmonisasi Perpajakan (HPP) sebagai amandemen dari Undang-Undang Peraturan Umum dan Tata Cara Perpajakan (UU KUP). UU HPP bertujuan untuk mendongkrak perekonomian negara akibat dampak Covid-19 dengan mengoptimalkan penerimaan pemerintah di sektor pajak setiap daerah yang memiliki kerangka waktu yang berbeda dalam penegakan kebijakan, mengutamakan prinsip keadilan dan kepastian hukum, serta meningkatkan kepatuhan sukarela wajib pajak. UU HPP terdiri dari sembilan bab yang mencakup enam bidang pengaturan: Peraturan Umum dan Tata Cara Perpajakan (PPh) dan Pajak Pertambahan Nilai (PPN).
Beberapa amandemen undang-undang KUP yang termasuk dalam undang-undang HPP tercantum di bawah ini.
Memberikan kemampuan untuk mengidentifikasi pengisian SPT yang salah
Membangun kredit pajak global
Ketentuan Surat Kuasa Wajib Pajak
Penunjukan pihak lain sebagai wajib pajak/pemungut
Memperkuat kewenangan penyidik untuk membekukan dan menyita aset yang diduga
melakukan tindak pidana perpajakan.
Dalam konteks PPh, UU HPP mengubah UU PPh pasal 7 ayat (1), pasal 7 ayat (3), dan pasal
ANALISIS NUMERALIA BAHASA MOI RAGAM KELIN DI KAMPUNG KLAYILI DISTRIK KLAYILI KABUPATEN SORONG
This paper aims to analyze number of words Moi language Variety kelin in city and sorong regency. Data analysis has used a qualitative approach. Based on the analysis conducted, it has found varieties number of words in Moi language Variety kelin. Based on raw data obtained the data is classified based on the theories of Alwin et al. so it can be stipulated clearly that in Moi language variety kelin there are several words of number among other: words of number (principal number of words, words of number, and the words of indefinite number) and words of number (words of phrase number