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Analisis Penerapan Perhitungan dan Pelaporan Pajak Pertambahan Nilai (PPN) Pada PT. Tabalong Sakti Di Samarinda
Get PDFAnalysis of the Application and Reporting of Value Added Tax (VAT) PT. Tabalong Sakti in Samarinda, First Advisor, Mr. LCA Robin Jonathan and Second Counselor are Mrs. Andi Indrawati.Tax is one of the main sources of income in Indonesia. The tax collection system adopted in Indonesia today is a self assessment system. Self assessment system is a tax collection system where taxpayers are given full trust by the Directorate General of Taxation to calculate, pay and report on their own amount of tax owed in accordance with applicable tax laws. Taxable Entrepreneurs (PKP) who make purchases of goods are imposed to pay taxes called Input Taxes and the company collects Output Tax when carrying out the sale. Thus the Calculation of Value Added Tax is very important to determine the amount of Taxable Income that is owed.This study aims to determine the Calculation and Reporting of Value Added Tax based on Law Number 42 of 2009. In obtaining data the author uses data collection techniques in the form of field research and library. The type of data used is primary data and secondary data. The data analysis method used is descriptive analysis method. The results of the analysis show that PT. Tabalong Sakti has not fulfilled the Value Added Tax obligations in accordance with Law Number 42 of 2009 because there are still incorrect calculations and late VAT SPT reporting so that administrative penalties are imposed.Therefore the author gives a suggestion that PT. Tabalong Sakti should always follow all developments and changes, because tax regulations often change according to the situation and conditions of the country so that companies must always follow the new tax regulations so that they can report their taxes in a timely and correct manner in accordance with Law Number 42 of 2009, so that there are more late deposits and reporting of VAT Period Returns
PENERAPAN SISTEM PENGENDALIAN INTERN ATAS PEMBIAYAAN KONSUMEN DALAM PENYALURAN KREDIT PEMILIKAN RUMAH (KPR) PT BANK SYARIAH MANDIRI CABANG SAMARINDA
Get PDFThe purpose of this study is to improve and streamline Islamic banking products so that the achievement of the objectives of the consumer financing system in providing housing loans must be implemented by the company as a precautionary measure of the problems obtained from the housing finance credit system, evaluating Ownership Credit Systems and Procedures House (KPR) applied by PT Bank Syariah Mandiri Samarinda Branch. The application is compared to the Bank Indonesia Regulations that have been determined. This is done in order to see that with the conformity of procedures with Bank Indonesia regulations, the level of credit distribution can be controlled. These procedures are described to determine the factors that cause bad credit.The theoretical basis used is the Accounting Information System which focuses on the Standard Operating Procedure for Administration of Home Ownership CreditResearch results show that the Standard Operating Procedure for Home Ownership Credit (KPR) is in accordance with Bank Indonesia Circular Number 12/38 / DPNP dated December 31, 2010 Concerning the Guidelines for Preparing the Administration of Standard Operating Procedures for Home Ownership Loans in the Framework of Sekurutisasi. Then based on the results of interviews and observations of the implementation of the procedures it can be concluded that the procedures and control of the occurrence of credit disbursement at the Bank Mandri Syariah Branch Samarinda have been sufficiently implemented properly and correctly in accordance with the applicable Standard Operating Procedure (SOP), the principle of concerns, and Bank Indonesia regulations regarding credit provision. Each officer concerned, has understood the duties and obligations of each and carried out responsibly and guided the applicable rules
ANALISIS NILAI PASAR TANAH DENGAN METODE PENDEKATAN DATA PASAR DAN PENDEKATAN BIAYA PADA PERUMAHAN VILLA TAMARA KOTA SAMARINDA DARI TAHUN 2013-2017
Get PDFThe research aims to find out whether the price of land in Villa Tamara Housing Samarinda City is determined by PT. Diyatama Persada Raya from 2013-2017 is in accordance with the market value of land with the method of market data approach and cost approach. The purpose of research based on the formulation of the problem of whether the determination of land prices at Villa Tamara Housing Samarinda by PT. Diyatama Persada Raya from 2013-2017 is in accordance with the market value of land with the method of market data approach and cost approach.The basic theory used is financial accounting that focuses on the valuation of fixed assets. Analyzer used is approach of market data and cost approach.This research show comparison between land price at Villa Tamara Housing of Samarinda City determined by PT. Diyatama Persada Raya with market value of land using market data approach and cost approach from 2013-2017. In the Year 2015 and 2016 there is no significant difference between the price of land determined by PT. Diyatama Persada Raya with the market value of the land. In 2013, 2014 and 2017 there is a very significant difference between land prices determined by PT. Diyatama Persada Raya with the market value of the land. The conclusion of this research is land price at Villa Tamara Housing of Samarinda City determined by PT. Diyatama Persada Raya from 2013-2017 does not match the market value of land with market data approach method and cost approach. The research undertaken supports the hypothesis, then the hypothesis is accepted
ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN JASA KONSTRUKSI DALAM RANGKA PENYAJIAN LAPORAN KEUANGAN SERTA DAMPAKNYA TERHADAP LABA PADA PT. TANDHANA QURNIA SANDIKA DI SAMARINDA
Get PDFRevenue, Financial Statement. The aim of study to be achieved in this research is to analyze and find out the accounting treatment of construction service revenue PT. Tandhana Qurnia Sandika in Samarinda is in compliance with the provisions of SAK ETAP No. 20, 2009 and to analyze and find out the accounting treatment of construction service revenue PT. Tandhana Qurnia Sandika in Samara resulted in an increase in the acquisition of profitThe formulation of the problem in this study is what does PT. Tandhana Qurnia Sandika in Samarinda of the accounting treatment has been appropriated with a provisions of the Public Accountability without Entity of SAK ETAP No. 20, 2009 and what does PT. Tandhana Qurnia Sandika in Samarinda of the accounting treatment has an impact on increasing profitability. The theoretical basis used in this study is the completed contract method which is one of the construction contract methods that recognizes gross income and profit only when the contract has been completed. Hypothesis or provisional assumption in this study is the accounting treatment of construction services revenue by PT. Tandhana Qurnia Sandika not yet appropriate with a provisions of SAK ETAP No. 20, 2009 and then an impact on increasing profitability.This research uses is a descriptive comparative method in this method which gives an idea of an object or phenomenon with a way to compare with Standard contracts are completed and SAK ETAP No. 20, 2009. The results of this study indicate that construction service revenue recognition at PT. Tandhana Qurnia Sandika does not comply with the provisions of SAK ETAP No. 20, 2009 and the accounting treatment of construction service revenue PT. Tandhana Qurnia Sandika in Samara resulted in an increase in the acquisition of profit
ANALISIS ANGGARAN DAN REALISASI BIAYA PRODUKSI PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA KENCANA KOTA SAMARINDA
Get PDFThe aim of this research is to find and analyze the cost variance, so the company could control the management of water production cost on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda, with the formulation of the problem : 1) Is there a favorable variance between the cost budget made with the realization on the materials cost in 2013 until 2017 on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda? 2) Is there a favorable variance between the cost budget made with the realization on the direct labor cost in 2013 until 2017 on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda?2) Is there a favorable variance between the cost budget made with the realization on the factory overhead cost in 2013 until 2017 on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda?. Theoretical basis in this study is Cost Accounting. The tool that is used to do this research is variance analysis of materials cost, variance alaysis of direct labor cost, and variance of factory overhead cost. The result of this research showed that Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda, experience favorable variance and also unfavorable variance in the management of water production cost on the materials cost is favorable variance, on direct labor cost is unfavorable variance, and on factory overhead cost is favorable variance
ANALISIS KINERJA KEUANGAN PADA UD. VICKO DI KOTA SAMARINDA TAHUN 2014-2016
Get PDFThe purpose of this study was to determine the development of financial performance at UD. Vicko in Samarinda in terms of liquidity ratios, solvency ratios and profitability ratios based on 2014 financial report data up to 2016.The basic theory used is financial management. Financial management is all the activities of companies that are related to businesses to obtain funds and allocate funds efficiently. Analysis tools use financial statements in the form of balance sheets and profit and loss. In addition to using a measuring instrument that is the liquidity ratio (current ratio) solvency ratio (debt to asset ratio) and profitability ratio (return on assets). The results showed: UD financial performance. Vicko in terms of liquidity ratios (current assets) decreased by 40.20% in 2015 and 11.88% in 2016. The solvency ratio in terms of the debt to asset ratio increased by 5.17% in 2015 and 4., 69% in 2016. Rentability ratio in terms of return on assets decreased by 4.12% in 2015 and 1.09% in 2016. Hypothesis (1, 2 and 3) was accepte
ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT. PELABUHAN INDONESIA IV (PERSERO) CABANG SAMARINDA
Get PDFPT. Pelabuhan Indonesia IV (Persero) Branch Samarinda 2014-2016 period is measured by the Likuditas Ratio in terms of Current Ratio. 2) financial performance of PT. Pelabuhan Indonesia IV (Persero) Branch Samarinda in the 2014-2016 period is measured by the Solvency Ratio in terms of Debt to Asset Ratio. Financial performance of PT. Pelabuhan Indonesia IV (Persero) Branch Samarinda in the 2014-2016 period is measured by the Profitability Ratio in terms of the Net Profit Margin.The theory of this research is financial management that focuses on financial statment analysis, using three ratio ratios, solvency ratios and profitability ratos. Each ratio is taken by one variable, namely Current Ratio for Liquidity ratio, Debt to Asset Ratio for solvency ratio and Net Profit Margin for profitability ratio. The analytical tool used is the liquidity ratio in terms of Current Ratio. Solvency ratio which is viewed from Debt to Asset Ratio. And profitability ratios are reviewed from Net Profit Margin.The results of the study show : 1) Current Ratio has increased in 2015 and there was a decline in 2016 the decline was due to reduced assets of the company so that liquidity decreased very sharply. 2) Debt to Asset Ratio has decreased in 2015 and has increased in 2015, the increase in corporate performance has decreased with the increasing portion of debt in asset funding, 3) Net Profit Margin has decreased in the period 2014 to 2016 due to net income after income tax increases, which is greater than operating income
PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. KRESNA REKSA FINANCE CABANG SAMARINDA
Get PDFThe Acceptance Accounting Information System and the Samarinda Branch Cash flow, under the guidance of Mrs. Titin Ruliana and Mrs. Rina Masithoh Haryadi. The purpose of this research is to design information systems for acceptance and flow at PT. Kresna Reksa Finance Samarinda Branch. In accordance with the purpose of this study, the main points raised are: (1) To know and release the application of the cash accounting information system at PT. Kresan Reksa Finance, (2) To find out and analyze the application of information systems at PT. Kresan Reksa Finance ". The analytical tool used in this study is comparing measurements and analysis with internal theories applied by PT. Kresna Reksa Finance. After going through the stages of research, analysis and discussion of internal problems that PT. Kresna Reksa Finance is quite in line with the numbers - internal internships, especially for "68%" results which means it's good enough.
Faktor - Faktor yang Berpengaruh Terhadap Return On Asset Perusahaan yang Terdaftar di BEI Sub Sektor Perdagangan Besar Barang Produksi Tahun 2010 – 2014
Get PDFThis study aims to analyze the influence of Current Ratio (CR), Total Assets Turnover (TATO), Debt Ratio to Equity Ratio (DER), and Sales to Return On Assets (ROA) of companies listed in the BEI sub-sector of goods trade in 2010 - 2014.The tools of analysis used in this study is Linear Regression Analysis that can be used to predict the significance of the function or causality between a dependent variable (Y) Based on the calculation results show that the Current Ratio (CR) is significant to RetunOn Assets (ROA) on the goods trading sub-sector listed on the BEI 2010 - 2014. Total Asset Turnover (TATO) significant to Retun On Assets (ROA) sub-sector of trade of goods manufactured in BEI 2010 - 2014. Debt to Equity Ratio (DER) is not significant to Retun On Assets (ROA) in goods trading sub-sector listed on BEI 2010 - 2014. Sales not significant to Retun On Assets (ROA) on the goods trading sub-sector listed on the Stock Exchange 2010 - 2014
ANALISA KINERJA KEUANGAN DITINJAU DARI RASIO LIKUIDITAS, PROFITABILITAS DAN AKTIVITAS PT. INDO POWER ENGINEERING DI SAMARINDA PERIODE 2016-2017
Get PDFThis research was conducted at PT. Indo Power Engineering in Samarinda. Data collection techniques are library research (library research) that is data collection to obtain secondary data by collecting documents in the form of financial statements (income statement, balance sheet) and scientific work (journal). Formulation of the problem of whether liquidity ratios (current ratio, cash ratio), profitability ratios (gross profit margins, net profit margins, return on assets, return on equity) and activity ratios (receivable turnover, working capital turnover, fixed asset turnover, total asset turnover ) in samarinda in the financial statements of PT. Indo Power Engineering in 2016 compared to 2017 has decreased. The basic theory used in this study is financial management. While the analysis tool uses financial statements in the form of balance sheets and profit and loss. In addition to using liquidity ratios (current ratio, cash ratio), profitability ratios (gross profit margins, net profit margins, return on assets, return on equity) and activity ratios (receivable turnover, working capital turnover, fixed asset turnover, total asset turnover). From the calculation of the Liquidity Ratio in terms of the current ratio has decreased by 15.63%, Cash ratio has decreased by 10.88%. Profitability Ratio in terms of gross profit margin decreased by 0.20%, Net profit margin decreased by 0.60%, ROA decreased by 3.17%, ROE decreased by 0.41%. Activity ratios in terms of receivable turnover decreased by 0.1 times, Working capital turnover did not experience a decrease or increase, the calculation results from 2016 and 2017 remain, Fixed asset turnover did not experience a decrease or increase, the calculation results from 2016 and 2017 fixed and total asset turnover decreased by 0.05%. The hypotheses (1,2,3,4,5,6,7 and 10) are accepted and the hypothesis (8, 9) is rejected. Performance in this company is good, it's just that from 2016 to 2017 has decreased