589 research outputs found
Analisis Penerapan Akuntansi Pada PT. Melindo Pratama Putra Di Pekanbaru
Get PDFABSTRACT This study aims to determine the suitability of the accounting application carried out by PT. Melindo Pratama Putra with generally accepted principles. The data collection technique used in this research is by conducting interviews and collecting documents obtained from PT. Melindo Pratama Putra. The author analyzes the data for this research using descriptive methods, namely the data obtained from the company and then arranged in such a way and analyzed based on the relevant theory which can then be drawn into a conclusion. The research results put forward by the author is PT. Melindo Pratama Putra does not provide an estimate for the allowance for uncollectible accounts, so the receivables presented are too large. In calculating depreciation expense, companies use the straight-line method. The company does not make reports, notes on financial statements. From this research the writer can find out that the company has not fully implemented generally accepted accounting principles
PERANCANGAN SISTEM AKUNTANSI PENJUALAN KREDIT PADA CV. SURYA ADI PRATAMA PALEMBANG
Get PDFTHE DESIGN OF ACCOUNTING SYSTEMS CREDIT SALES AT CV. SURYA ADI PRATAMA PALEMBANG.
Herlina Septiani, 2015 (xiii + 72 pages)
[email protected]
Writing the final report is aimed at designing accounting system to credit sales at CV. Surya Adi Pratama Palembang. CV. Surya Adi Pratama Palembang engaged in the invitation printing and the printing of school supplies such as school report and others. Data used by the author in this report are related to the primary data in the form of interviews and the distribution of questionnaires on pimpiman and employees CV. Adi Surya Pratama Palembang and secondary data in the form of a general overview of the company. Based on observations by the author, the accounting system in CV. Adi Surya Pratama Palembang has not been well designed that documents used in connection with the sale of credit is not yet complete, that a number of functions, and the absence of the credit function. Based on observations, the accounting system at CV. Surya Adi Pratama Palembang has not yet well designed. To improve the information generated by the accounting system at CV. Surya Adi Pratama Palembang, the authors designed the accounting system includes the design-related functions, documents, records, network procedures that make up the system, as well as the design flow chart of credit sales accounting system in CV. Adi Surya Pratama Palembang
Analisis Penerapan Akuntansi Pada Pt. Rn Pratama
Get PDFThe theme of this research is the analysis of the application of accounting at PT. RN Pratama Street in Purwodadi, Tampan, Pekanbaru. PT Pratama RN is a private company operating in the field of developers. The study authors did with the purpose to find out the suitability of the application of accounting at PT. RN Pratama with Accounting principles that are Acceptable. Types of data used in this research is the primary data and secondary data, whereas data collection techniques using interviews and documentation, while descriptive data analysis using the method. In the implementation of financial accounting accounts receivable accounting i.e. where PT Pratama RN does not serve the estimated allowance for receivables not collectible. In the implementation of financial accounting, fixed assets accounting i.e. in determining the price of acquisition of fixed assets are mortgage companies enter the interest charges as fixed assets acquisition price booster, in the calculation of the load of depreciation, the company calculate the depreciation burden for one full year whereas there are fixed assets purchased in the middle of the year. In the application of accounting accounting company debt, i.e. not separate between debt well and long term debt, and the company does not make adjustments against the value of long term debt due. From this study the author can find out that the company has yet to fully implement the principles of Acceptable Public accounting. Form of record keeping is done based on the principles of Acceptable Public accounting is intended to control and financial reporting of the company
PENGGALIAN POTENSI PAJAK UMKM DI KPP PRATAMA SUKABUMI
Get PDFhe Final Task Report was prepared by Anis Mariati, Student Master Number 1941211008, with the title "Exploration of the Potential Tax of UMKM at the Sukabumi Pratama Tax Service" This report was prepared based on the results of a study conducted by the author at the Sukabumi Pratama Tax Service Office. The government as a tax collection manager continues to encourage UMKM operators to obey their taxation obligations. The writing of this final task is to explore the potential of the UMKM tax by knowing the efforts made by KPP tax officials Pratama Sukabumi and the obstacles that have been overcomeHe was also involved in digging up the potential of the UMKM tax. The data used in this study used secondary and primary data sources. The extraction of UMKM's tax potential cannot be optimal if there is no cooperation with the other parties, so Account Representative can do so he's getting more data needed to dig up the potential for the UMKM tax
PENGARUH PENGGUNAAN E-SPT DAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DALAM PERSPEKTIF EKONOMI ISLAM (Studi Kasus Wajib Pajak KPP Pratama Bandar Lampung Satu)
Get PDFABSTRAK
Berdasarkan data statistik KPP Pratama Bandar Lampung Satu
dapat dilihat bahwa jumlah Wajib Pajak yang menggunakan e-SPT
dan e-filling meningkat setiap tahunnya khususnya pada tahun 2019-
2020. Sehingga Penelitian ini dilakukan untuk mengetahui ada
tidaknya pengaruh penggunaan e-SPT terhadap penggunaan kepatuhan
wajib pajak, untuk mengetahui ada tidaknya pengaruh penggunaan e�Filling terhadap kepatuhan wajib pajak dan untuk mengetahui
Pengaruh Penggunaan e-SPT dan e-Filling secara simultan terhadap
kepatuhan wajib pajak serta untuk mengetahui kepatuhan wajib pajak
menurut Perspektif Ekonomi Islam. Responden dalam penelitian ini
adalah Wajib Pajak KPP Bandar Lampung Satu.
Dalam penelitian ini penulis menggunakan metode pendekatan
penelitian secara kuantitatif yang bersifat assosiatif, yaitu untuk
mencari pengaruh antara satu variabel dengan variabel yang lain.
Sumber data yang digunakan adalah data primer melalui metode
survei kuesioner. Teknik pengambilan sampel menggunakan metode
random sampling dengan jumlah sampel 100 responden. Metode
analisis data menggunakan uji regresi linier berganda.
Hasil penelitian ini menunjukkan bahwa kemudahan, efektifitas
dan kepuasan yang diberikan e- spt dan e – filling dan dari hasil
analisis data SPT Tahunan KPP Pratama Bandar Lampung Satu maka
Penggunaan e SPT berpengaruh terhadap kepatuhan wajib pajak,
Penggunaan e-Filling berpengaruh terhadap kepatuhan pajak,
Penggunaan e-SPT dan e-Filling secara simultan berpengaruh
terhadap kepatuhan pajak. Kepatuhan dalam mentaati aturan
pemerintah sejalan dengan nash-nash agama bahwa Islam mewajibkan
umat Islam menaati ummara dan melarang menentang mereka.
Mengenai hal ini sesuai dengan firman Allah dalam Surat An-Nisa
ayat 59.
Kata Kunci : E – Filing, E – SPT, Kepatuhan Wajib Pajak
ABSTRACT
Based on the statistical data of KPP Pratama Bandar
Lampung One above, it can be seen that the number who use e�filling increases every year, especially in 2019-2020. So this
study was conducted to determine whether there is an effect of
using e-SPT on the use of taxpayer compliance, to determine
whether there is an effect of using e-Filling on taxpayer
compliance and to determine the effect of the simultaneous use
of e-SPT and e-Filling on taxpayer compliance. and to know the
compliance of taxpayers according to the Islamic Economic
Perspective. Respondents in this study were individual taxpayers
at KPP Bandar Lampung Satu.
In this study, the author uses a quantitative research
approach that is associative, namely to find the influence of one
variable with another variable. The data source used is primary
data through a questionnaire survey method. The sampling
technique used random sampling method with a sample size of
100 respondents. Method of data analysis using multiple linear
regression test.
The results of this study indicate that the convenience
provided by e-SPT and e-Filling and from the results of data
analysis of the Annual SPT KPP Pratama Bandar Lampung
One, the use of e-SPT has an effect on taxpayer compliance, the
use of e-Filling has an effect on tax compliance, the use of e�SPT and e-Filling simultaneously affect tax compliance.
Compliance in complying with government regulations is in line
with religious texts that Islam requires Muslims to obey the
ummara and forbids opposing them. Regarding this matter is in
accordance with the word of Allah in Surah An-Nisa verse 59.
Keywords: E – Filing, E – SPT, Taxpayer Complianc
KAJI EKSPERIMENTAL PERFORMASI KOLEKTOR KOSENTRATOR TIPE SETENGAH SILINDRIS TERHADAP PENAMBAHAN MATERIAL PENYIMPAN PANAS
Get PDFANALISIS PENERAPAN STRATEGI BAURAN PEMASARAN TERHADAP PENINGKATAN PENJUALAN BIR PADA PT. BINTANG JAYA SAKTI DI MAKASSAR
Get PDF2013penjualan dan pendapatan perusahaan yang telah dicapai dalam 5 tahun \ud
terakhir, serta untuk menanalisis penerapan strategi bauran pemasaran terhadap \ud
peningkatan penjualan bir pada PT. Bintang Jaya Sakti di Makassar. \ud
Untuk mengaplikasikan tujuan tersebut maka digunakan metode analisis \ud
deskriptif, serta analisis regresi berganda. \ud
Dari hasil persamaan regresi menunjukkan bahwa berdasarkan data \ud
perkembangan volume penjualan bir pada perusahaan PT. Bintang Jaya Sakti \ud
di Makassar selama tahun 2003 s/d tahun 2012 yang rata-rata mengalami \ud
peningkatan, kemudian dari hasil perhitungan regresi linear berganda dengan \ud
menggunakan program SPSS versi 17 yang menunjukkan bahwa variabel \ud
produk, harga, biaya promosi dan biaya saluran distribusi berpengaruh positif \ud
dan signifikan terhadap peningkatan volume penjualan bir. \ud
\ud
Kata kunci : Produk, Harga, Promosi dan Distribusi serta penjualan \ud
This study aims to determine how much volume of sales and corporate \ud
earnings have been achieved in the last 5 years, as well as strategies \ud
for implementation menanalisis marketing mix to increase beer sales at PT. Sta\ud
Jaya Sakti in Makassar. \ud
For this purpose it is used to apply the methods of descriptive analysis,\ud
and multiple regression analysis. \ud
From the results of the regression equation indicates that the data is \ud
based on beer sales volume growth in the company PT. Star Jaya Sakti in \ud
Makassar during 2003 s/d in 2012 that the average has increased, then \ud
the calculation of linear regression using SPSS version 17, which indicates \ud
that the variable product, price, promotion costs and the cost of \ud
distribution channels and the positive effect significantly to the increase in \ud
sales volume of beer. \ud
\ud
\ud
Key words: Product, Price, Promotion and Distribution and Sale
ANALISA SIKLUS RANKINE PADA PLTU PT. EAS ( PLTU NAGAN RAYA )
No full textIndonesia adalah Negara yang kaya akan sumber daya alam terutama batu bara, minyak bumi, dan gas. Sangat disayangkan jika sumber daya alam tersebut tidak dimanfaatkan karena dapat meningkatkan ekonomi Negara dan meningkatkan nilai kehidupan manusia. Sumber daya alam yang sudah dimanfaatkan hingga saat ini adalah sistem pembangkit tenaga listrik yang melewati berbagai proses yang menggunakan peralatan industri.Siklus Rankine adalah sebuah siklus yang mengkonversi energi panas menjadi kerja/energi gerak. Dikembangkan oleh William John Macquorn Rankine pada abad ke-19 dan sejak saat itu banyak diaplikasikan pada mesin-mesin uap. Saat ini, siklus rankine digunakan pada pembangkit-pembangkit listrik dan memproduksi 90% listrik dunia. Siklus rankine merupakan dasar dari sistem pembangkit listrik tenaga uap, jika memahami siklus rankine dengan baik maka tidak akan mengalami kesulitan untuk menganalisa dan pengembangan sistem tenaga uap. Kemudian dilakukan penelitian untuk mengetahui kinerja PLTU PT. EAS dan hasil yang diperoleh : Kalor yang masuk ke boiler (Qin) 2988,44 kJ/kg, Kerja Turbin (Wt) 1055,84 kJ/kg, Kalor pada kondensor (Qout) 1980,77 kJ/kg, Kerja Pompa (Wp) 48,177 kJ/kg, efisiensi boiler 65%, efisiensi generator 90%, efisiensi thermal 33,71%, dan overall efisiensi 19%.Kata kunci : siklus rankine, PLTU, overall efisiensi
Analisis Penerapan Akuntansi Pada Pt. Pratama Saoloan Green Di Pekanbaru Tahun 2020 2022
No full textThis research was conducted at PT. Pratama Saoloan Green in Pekanbaru City. The aim of this research is to determine the suitability of implementing financial accounting at PT. Pratama Saoloan Green in Pekanbaru City with generally accepted accounting principles. The data used in this research are secondary data and primary data. The data collection methods used in this research are interviews and documentation. Based on the results of research conducted by the author, the application of accounting at PT. Pratama Saoloan Green in Pekanbaru is not in accordance with generally accepted accounting principles, the company has not made journals or posted them to the ledger. Apart from that, the financial reports presented by the company do not comply with the financial report format in SAK EMKM. The company also does not present reports on changes in capital, cash flow and notes to financial statements
TINJAUAN ATAS PELAKSANAN PEMERIKSAAN DI KPP PRATAMA SUKABUMI
Get PDFThis Final Assignment Report was prepared by Yusup Maulana with Student Identification Number 1741211020 entitled "Review of the implementation of the examination in Sukabumi KPP Pratama" This report was prepared based on observational research and interviews conducted by the author at the Sukabumi Pratama Tax Service Office. Every taxpayer who commits fraud in tax reporting will be inspected to find out what the taxpayer's fraud is doing so that the taxpayer reports the tax truly.
Research on this examination is carried out to find out things such as the examination that has been carried out by KPP Pratama Sukabumi, steps that must be carried out in the inspection process, steps of the inspection process if outside the working area of the tax service office, parties who have been involved and have authority in the process examination, follow-up of the inspection process and obstacles in conducting the inspection, in this study the method used was descriptive method.
Based on research that has been done that the level of inspection on taxpayers is quite a lot, the procedure of the audit is easy to understand and the people involved in the audit involve many people such as tax bailiffs, head of the tax office of the Indonesian bank and the finance minister
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