E-QIEN - Jurnal Ekonomi dan Bisnis
Not a member yet
1164 research outputs found
Sort by
Analisis Perhitungan, Pencatatan Dan Pelaporan Pajak Pertambahan Nilai
Get PDFTaxes are one of the main sources of income for the State of Indonesia, so it is mandatory for every individual and every company to make tax payments in accordance with the current laws and regulations. PT. Jaring Abadi Retalindo is a company that has fulfilled this responsibility and is considered successful. This study examines the methodology behind PT. Jaring Abadi Retailindo Eternal Net tax calculation, recording and reporting system. The methodology used includes descriptive and qualitative approaches, and the data comes from PT. Jaring Abadi Retailindo throughout 2020 and 2021. Tax invoices and monthly tax deposit reports used are data. In line with Law no. 42 of 2009, the purpose of this study is to evaluate how the application of VAT can result in an overpayment or underpayment of taxes, particularly in relation to the calculation, recording, and reporting of Input Tax and Output Tax. The research findings allow one to draw the conclusion that PT. Jaring Abadi Retailindo complies with the applicable laws and regulations, both in calculating and recording taxes, as well as reporting that must be submitted.Pajak merupakan salah satu sumber pendapatan utama bagi Negara Indonesia, sehingga wajib bagi setiap orang pribadi dan setiap perusahaan untuk melakukan pembayaran pajak sesuai dengan peraturan perundang-undangan yang berlaku. PT. Jaring Abadi Retalindo adalah perusahaan yang telah memenuhi tanggung jawab ini dan dianggap berhasil. Studi ini mengkaji metodologi di balik PT. Jaring Abadi Retailindo Sistem perhitungan, pencatatan dan pelaporan pajak Bersih Abadi. Metodologi yang digunakan meliputi pendekatan deskriptif dan kualitatif, dan data berasal dari PT. Jaring Abadi Retailindo sepanjang tahun 2020 dan 2021. Faktur pajak dan laporan setoran pajak bulanan yang digunakan adalah data. Sejalan dengan UU no. 42 Tahun 2009, tujuan dari penelitian ini adalah untuk mengevaluasi bagaimana penerapan PPN dapat mengakibatkan kelebihan atau kekurangan pembayaran pajak, khususnya yang berkaitan dengan penghitungan, pencatatan, dan pelaporan Pajak Masukan dan Pajak Keluaran. Temuan penelitian memungkinkan seseorang untuk menarik kesimpulan bahwa PT. Jaring Abadi Retailindo mematuhi peraturan perundang-undangan yang berlaku, baik dalam menghitung dan mencatat pajak, serta pelaporan yang harus disampaikan
EFEKTIVITAS PPL II SECARA DARING DALAM KESIAPAN MAHASISWA MENJADI GURU DI FKIP ULM (Studi Kasus Mahasiswa Pendidikan Ekonomi Angkatan 2018)
Get PDFEducation plays a very important role in the process of improving the quality of human resources. Improving the quality of education is a process that is integrated with the process of improving the quality of human resources. One of the efforts to prepare the ability of prospective teachers in facing learning tasks, can be done through the Field Experience Program (PPL) and also a program which is a training event to determine the various knowledge, attitudes, and skills of teachers, they can carry out their duties and responsibilities independently. professionals, as well as the framework of the formation of professional teachers. Online learning activities carried out by FKIP ULM students during the PPL II implementation in the 2021/2022 academic year are assisted by applications such as zoom and google meet. Judging from the results of a survey conducted by the author to economic education students, what happened in the field of implementing PPL online, in fact, it still can\u27t be said to be maximal in its implementation, because many students complain such as inhibiting factors for online learning activities carried out by students, factors that hinder the implementation of PPL such as quotas, networks, inadequate devices from students and from students themselves and also online learning platform media that are still underutilized by teachers or students, resulting in difficulty in conducting learning interactions between students and teachers or students in the learning process. Therefore, it is very necessary for students to have the readiness to become teachers, both online and offline.Education plays a very important role in the process of improving the quality of human resources. Improving the quality of education is a process that is integrated with the process of improving the quality of human resources. One of the efforts to prepare the ability of prospective teachers in facing learning tasks, can be done through the Field Experience Program (PPL) and also a program which is a training event to determine the various knowledge, attitudes, and skills of teachers, they can carry out their duties and responsibilities independently. professionals, as well as the framework of the formation of professional teachers. Online learning activities carried out by FKIP ULM students during the PPL II implementation in the 2021/2022 academic year are assisted by applications such as zoom and google meet. Judging from the results of a survey conducted by the author to economic education students, what happened in the field of implementing PPL online, in fact, it still can\u27t be said to be maximal in its implementation, because many students complain such as inhibiting factors for online learning activities carried out by students, factors that hinder the implementation of PPL such as quotas, networks, inadequate devices from students and from students themselves and also online learning platform media that are still underutilized by teachers or students, resulting in difficulty in conducting learning interactions between students and teachers or students in the learning process. Therefore, it is very necessary for students to have the readiness to become teachers, both online and offline
ANALISIS TINGKAT PERPUTARAN PIUTANG STUDI PADA PT XYZ PERUSAHAAN MANUFAKTUR DI GRESIK
Get PDFThis study aims to determine the analysis of the receivable turnover rate at PT XYZ in 2018-2021. Accounts receivable turnover analysis is very important to know the receivables turnover of the company. This research was conducted at PT XYZ. The analytical method used in this research is using a qualitative approach with descriptive research methods, Using Receivable Turna Over (RTO) analysis, Average Collection Period (ACP), Non-Performing Loans (NPL), and, Billing Ratio. The results of this study indicate that the management of receivables at PT XYZ is experiencing instability (up and down). So that the management of the company\u27s receivables needs to be improved again. This Non Performing Loan (NPL) ratio shows that the NPL in 2019 and 2021 is not healthy. The company\u27s Average Collection Period (ACP) value in 2018 was 45 days, in 2019 it was 54 days, in 2021 it was 45 days and in 2021 it was 122 days, so the company\u27s ACP was declared low. Meanwhile, the Billing Ratio in 2020 increased compared to other years, where in 2020 the company was able to collect well and experienced a decline in 2021 to 37%.This study aims to determine the analysis of the receivable turnover rate at PT XYZ in 2018-2021. Accounts receivable turnover analysis is very important to know the receivables turnover of the company. This research was conducted at PT XYZ. The analytical method used in this research is using a qualitative approach with descriptive research methods, Using Receivable Turna Over (RTO) analysis, Average Collection Period (ACP), Non-Performing Loans (NPL), and, Billing Ratio. The results of this study indicate that the management of receivables at PT XYZ is experiencing instability (up and down). So that the management of the company\u27s receivables needs to be improved again. This Non Performing Loan (NPL) ratio shows that the NPL in 2019 and 2021 is not healthy. The company\u27s Average Collection Period (ACP) value in 2018 was 45 days, in 2019 it was 54 days, in 2021 it was 45 days and in 2021 it was 122 days, so the company\u27s ACP was declared low. Meanwhile, the Billing Ratio in 2020 increased compared to other years, where in 2020 the company was able to collect well and experienced a decline in 2021 to 37%
Studi Analisis Faktor Pengaruh Pertumbuhan Foreign Direct Investment di Indonesia Tahun 2010-2020
Get PDFThis study aims to examine how affecting economic risk, including the Bank Indonesia reference interest rate, loan-to-deposit ratio, GDP, currency rates, and the Corruption Perception Index (CPI), affects foreign direct investment (FDI) in Indonesia. The technique utilized is simultaneously and partially analyzed descriptive quantitative analysis. The method utilized in this study uses multiple linear regression to calculate the least squares approach of the OLS model (Ordinary Least Square) to look at the long-term and short-term situations of a country\u27s plurality. It intends to identify the variables that affect the growth of FDI in Indonesia between 2010 and 2020 by using the ECM model (Error Correction Model) methodology.Tujuan dari penelitian ini adalah untuk mengkaji pengaruh risiko ekonomi terhadap Penanaman Modal Asing (FDI) di Indonesia antara lain suku bunga acuan Bank Indonesia (BI-Rate), Loan to Deposit Ratio (LDR), Produk Domestik Bruto (PDB), nilai tukar mata uang, dan Indeks Persepsi Korupsi (IHK). Pendekatan kuantitatif deskriptif diterapkan, dan data dievaluasi secara simultan dan parsial. Teknik yang digunakan dalam penelitian ini melihat kondisi jangka panjang dan jangka pendek dari pluralitas suatu negara dengan menggunakan perhitungan regresi linier berganda menggunakan pendekatan kuadrat terkecil OLS (Ordinary Least Square). Teknik ECM (Error Correction Model) digunakan untuk menilai faktor-faktor yang mempengaruhi perkembangan FDI di Indonesia antara tahun 2010 dan 2020
STUDI LITERATUR: PENGARUH MOTIVASI, KOMUNIKASI DAN KEPEMIMPINAN GUNA MENINGKATKAN SEMANGAT KERJA PEGAWAI
Get PDFMotivation, Communication, Leadership, and Morale. Previous research is very important in a research or article. Previous research serves to strengthen the theory and phenomena of the relationship or influence between variables. The aims of this research article are: 1). To determine the effect of work motivation on increasing employee morale, 2). To determine the effect of work communication on increasing employee morale, 3). To determine the influence of leadership in increasing employee morale in an agency or organization. This type of research is library research. The method used is a literature study. The results of the literature study in this study indicate that employee morale is influenced by motivation, communication and leadership
UPAYA MENINGKATKAN KOMITMEN ORGANISASI MELALUI PERAN KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA ORGANISASI: SEBUAH KAJIAN PUSTAKA
Get PDFHigh commitment from employees is what the company really wants. The more highly committed employees, the overall company productivity will increase, and the company can survive in its business competition. Commitment to the organization is an important behavioral dimension that can be used to evaluate the strength of workers to stay in an organization. Therefore, the management of an organization or company needs to continue to encourage the creation of commitment from members of the organization. Several factors that can increase organizational commitment are carried out through the role of transformational leadership and organizational culture. The purpose of this research is to analyze the role of transformational leadership and organizational culture on organizational commitment. This research is a qualitative research by searching the literature on the variables discussed. Considering that this research is a qualitative research, further research is recommended to use quantitative methods where researchers seek data directly in the field and use statistical tests, especially on variables that still have different result
PENGARUH PROGRAM TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PT INDUSTRI KERETA API (PERSERO) TERHADAP KINERJA KEUANGAN PADA UMKM DI MADIUN RAYA
Get PDFMSMEs are one of the supporters of sustainable national economic growth, but in reality, there are still many obstacles faced by MSME actors in increasing business profitability. The TJSL program is one of the BUMN programs that can help MSMEs. This study aims to examine the effect of the social and environmental responsibility program of PT Industri Kereta Api (Persero) on the financial performance of MSMEs in Madiun Raya. The sampling technique used total sampling obtained by 41 MSMEs. The method of data analysis in this study used multiple linear regression analysis with SPSS version 25. The results showed that capital soft loans and assistance/grants affected the financial performance of MSMEs, while the application of training and coaching did not affect the financial performance of MSMEs
URGENSI PERAN AGEN PERUBAHAN BIROKRASI DALAM MENINGKATKAN KINERJA APARATUR SIPIL NEGARA KANTOR IMIGRASI KELAS I TPI KENDARI
Get PDFThe formulation of the problem of this research is how the urgency of the role of bureaucratic change agents in improving the performance of State Civil Apparatus Immigration Office Class I TPI Kendari. The purpose of this study was to determine the Urgency of the Role of Agents of Bureaucratic Change in Improving the Performance of Civil Servants of the Immigration Office Class I TPI Kendari. This type of research is descriptive qualitative in nature. Sources of research data are primary data and secondary data. Data collection techniques are in-depth interviews, literature studies and documentation. The results of the study show that the role of a change agent in an organization is very important in improving the performance of employees or employees. The roles of change agents at the Immigration Office Class I TPI Kendari include: 1) As a catalyst, that is, change agents provide confidence to all employees within their respective work units about the importance of changing work units towards a better work unit; 2) As a driver of change, namely the agent of change is tasked with encouraging and mobilizing employees to participate in changes towards a better work unit; 3) As a solution provider, namely a change agent tasked with providing alternative solutions to employees or leaders in the work unit environment who face obstacles in the process of changing the work unit towards a better work unit; 4) As a mediator, namely a change agent whose job is to help expedite the change process, especially solving problems that arise in the implementation of bureaucratic reform and fostering relationships between parties inside and outside the work unit related to the change process; and 5) As a liaison, namely the agent of change is tasked with connecting two-way communication between employees in the work unit environment and decision makers. The conclusion of the study is that the role of a change agent at the TPI Kendari Class I Immigration Office is very important in improving employee performance. Therefore it is hoped that this role can be increased.The formulation of the problem of this research is how the urgency of the role of bureaucratic change agents in improving the performance of State Civil Apparatus Immigration Office Class I TPI Kendari. The purpose of this study was to determine the Urgency of the Role of Agents of Bureaucratic Change in Improving the Performance of Civil Servants of the Immigration Office Class I TPI Kendari. This type of research is descriptive qualitative in nature. Sources of research data are primary data and secondary data. Data collection techniques are in-depth interviews, literature studies and documentation. The results of the study show that the role of a change agent in an organization is very important in improving the performance of employees or employees. The roles of change agents at the Immigration Office Class I TPI Kendari include: 1) As a catalyst, that is, change agents provide confidence to all employees within their respective work units about the importance of changing work units towards a better work unit; 2) As a driver of change, namely the agent of change is tasked with encouraging and mobilizing employees to participate in changes towards a better work unit; 3) As a solution provider, namely a change agent tasked with providing alternative solutions to employees or leaders in the work unit environment who face obstacles in the process of changing the work unit towards a better work unit; 4) As a mediator, namely a change agent whose job is to help expedite the change process, especially solving problems that arise in the implementation of bureaucratic reform and fostering relationships between parties inside and outside the work unit related to the change process; and 5) As a liaison, namely the agent of change is tasked with connecting two-way communication between employees in the work unit environment and decision makers. The conclusion of the study is that the role of a change agent at the TPI Kendari Class I Immigration Office is very important in improving employee performance. Therefore it is hoped that this role can be increased
PENGARUH MOTIVASI KERJA, DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP PRODUKTIVITAS KERJA PT. LIXIL ALUMINIUM INDONESIA
Get PDFPT. LIXIL Aluminum Indonesia is a manufacturing company engaged in the aluminum sash building sector. This study aims to find out how to increase employee productivity, also to find out how the influence of motivation, discipline and job satisfaction has an impact on employee productivity at PT. LIXIL Aluminum Indonesia. The sampling technique used non-probability sampling method with purposive sampling technique. While data collection techniques include observation, interviews and distribution of questionnaires. Then the data analysis technique used is multiple linear regression analysis. From the results of the research that has been done, it shows that work motivation, work discipline, and job satisfaction have a positive and significant effect on employee productivity at PT. LIXIL Aluminum Indonesia is proven from the t-count results and the significance value of each variable is more than the specified value. And simultaneously (together) all variables (work motivation, work discipline, and job satisfaction) based on the results of the coefficient of determination (R2) above it is found that work motivation, work discipline and job satisfaction can affect the work productivity of employees of PT. LIXIL Aluminum Indonesia is 79.6% of which the other 20.4% is influenced by other variables outside the variables in this study, such as work environment factors, access to companies and so on.PT. LIXIL Aluminum Indonesia is a manufacturing company engaged in the aluminum sash building sector. This study aims to find out how to increase employee productivity, also to find out how the influence of motivation, discipline and job satisfaction has an impact on employee productivity at PT. LIXIL Aluminum Indonesia. The sampling technique used non-probability sampling method with purposive sampling technique. While data collection techniques include observation, interviews and distribution of questionnaires. Then the data analysis technique used is multiple linear regression analysis. From the results of the research that has been done, it shows that work motivation, work discipline, and job satisfaction have a positive and significant effect on employee productivity at PT. LIXIL Aluminum Indonesia is proven from the t-count results and the significance value of each variable is more than the specified value. And simultaneously (together) all variables (work motivation, work discipline, and job satisfaction) based on the results of the coefficient of determination (R2) above it is found that work motivation, work discipline and job satisfaction can affect the work productivity of employees of PT. LIXIL Aluminum Indonesia is 79.6% of which the other 20.4% is influenced by other variables outside the variables in this study, such as work environment factors, access to companies and so on
PENGARUH TEKANAN WAKTU AUDIT DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik di Bandung)
Get PDFAuditors as one of the capital market supporting professions have an important role. Auditors provide opinions on financial statements which are then used by stakeholders to make decisions. Stakeholders will use the financial statements only if the financial statements can reflect the reasonable condition of the company. This is where the role of the auditor\u27s opinion is to provide an opinion on the company\u27s financial statements. In the process of giving an opinion, the auditor first conducts an audit of the company. When conducting an audit, the auditor is often faced with a limited audit time. This study examines how auditors can produce quality audits under time pressure while maintaining professionalism. The study was conducted at Public Accounting Firms in Bandung. From the results of the study it was found that limited time reduces audit quality, but auditors can still maintain audit quality by being professional.Auditors as one of the capital market supporting professions have an important role. Auditors provide opinions on financial statements which are then used by stakeholders to make decisions. Stakeholders will use the financial statements only if the financial statements can reflect the reasonable condition of the company. This is where the role of the auditor\u27s opinion is to provide an opinion on the company\u27s financial statements. In the process of giving an opinion, the auditor first conducts an audit of the company. When conducting an audit, the auditor is often faced with a limited audit time. This study examines how auditors can produce quality audits under time pressure while maintaining professionalism. The study was conducted at Public Accounting Firms in Bandung. From the results of the study it was found that limited time reduces audit quality, but auditors can still maintain audit quality by being professional