1,720,963 research outputs found
Analysis Of Financial Performance of Depok City Government
Get PDFThis study aimed to determine the financial performance of the Depok City Government in 2016 and 2017. The data used in this study is the 2017 financial report, then analyzed using the ratio of independence and compatibility. The results of the analysis state that the financial performance of the Depok City Government in the aspect of independence in 2016 was 59%, and in 2017 has increased by 74%; this is included in the sedan category. Meanwhile, from the aspect of compatibility, it is not good in indirect expenditure, namely in 2016 by 25% and 2017 by 28.6%. In contrast, direct expenditure is likely reasonable in 2017, namely 54.4%, compared to 2016, only 49.5% in the poor category. The Depok city government is expected to strive to further increase its PAD by optimizing resource management and expanding sectors with the potential to increase PAD so that it does not depend on revenue from the Central Government
ANALISIS PERBANDINGAN PENERAPAN METHOD NET BASIC DAN GROSS UP TERHADAP BEBAN PAJAK PENGHASILAN BADAN (Studi Kasus Pada PT.HI)
Get PDFThe purpose of this study was to analyze the comparison of the application of the Net Method method and the Gross-up Method in the calculation of Article 21 Income Tax and find out which method was the most efficient used to save how much the Corporate Income Tax Expense (PPh owed by the agency) PT. HI, in this case the data analyzed is in 2011, 2012 and 2013.Data collection methods used in this study are secondary data obtained through documentation and observation of data for three years, namely in 2011 to 2013.The analytical method used in this study is descriptive analysis with a qualitative approach, namely research using documents or slowness, with data sources obtained from primary and secondary data, primary data is data obtained directly from the company, namely a general description of the company, data calculation of Income Tax Article 21 companies and profit and loss financial report data in 2011, 2012 and 2013. While secondary data is data processed by companies that are used as material for researchers. The results of this study indicate that there are differences between the net basic method and gross up method in the calculation of Article 21 Income Tax where the higher income tax payable if using gross up method with the acquisition of the difference in 2011 amounting to Rp.15,236,870, -, in 2012 of Rp. .19,573,460, - and in 2013 amounting to Rp.21,116,470, - but in this case the most efficient method of calculating Income Tax Article 21 on the calculation of income tax is owed by the corporate body using the gross-up method because by using gross up PPh method Article 21 payable can be financed in fiscal financial statements (uncorrected), while the net basic method of Article 21 Income Tax payable is made a positive correction so that the corporate corporate income tax burden is greater than using gross up method, and the results of comparison of calculations performed, gross method up does produce efficiency against Corporate Income Tax where companies can save money n income tax in 2011 amounted to Rp. 25,993,196, - in 2012 Rp. 34,605,170, - and in 2013 as much as Rp. 37,654,003
EVALUASI PERHITUNGAN DAN PELAPORAN PPh PASAL 21 APARATUR SIPIL NEGARA ( ASN ) PADA DINAS KETENAGAKERJAAN KOTA TANGERANG SELATAN
Get PDFThe purpose of this paper is to 1) Know How to Calculate Income Tax Article 21 of the State Civil Apparatus (ASN) in the Manpower Office of South Tangerang City, 2). The method of reporting PPh Article 21 State Civil Apparatus (ASN) to the Manpower Office of South Tangerang City. This research method is qualitative. Data collection techniques are carried out by observation and documentation. The results is 1) The results of calculating PPh Article 21 of all ASN (State Civil Apparatus) employees of the South Tangerang City Manpower Office are in accordance with the provisions of tax laws and regulations, 2) PPh Article 21 Reporting All ASN Employees (State Civil Apparatus) The use of manpower in the city of South Tangerang is in accordance with the provisions of tax laws and regulations
MANAJEMEN LABA BERDASARKAN ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN
No full textThis study aims to determine the effect of deferred tax assets and deferred tax expenses on earnings management in primary consumer goods sector companies listed on the IDX for the 2017-2021 period. Taxation has criteria provisions regarding the measurement and recognition of components contained in the financial statements, but these measurements are not always the same as commercial accounting principles. Deferred tax assets and deferred tax expenses can detect companies doing earnings management, because there are differences in recording between commercial and fiscal financial statements that cause temporary differences.This type of research is explanatory research. Explanatory research with explanatory survey research methods. The sample withdrawal method in this study used purposive sampling, so that the sample obtained was 8 companies. Data analysis methods with descriptive statistics, multiple linear regression and hypothesis testing using eviews 10 software. The results showed that partially deferred tax assets affect earnings management while deferred tax expenses have no effect on earnings management. Simultaneously, it shows that deferred tax assets affect earnings management in primary consumer goods sector companies listed on the IDX for the period 2017-2021
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Analisis Pengakuan Pendapatan Berdasarkan Psak 23 Pada Cv. Bynino Global Utama
Get PDFThe purpose of this study was to determine 1) recognition of income at CV. ByNino Global Utama, whether it is in accordance with PSAK 23. 2) to find out the obstacles that exist in the process of recording revenue recognition. This research method uses descriptive qualitative by using interview and direct documentation with the finance and administration department. The results of this study found that CV. ByNino Global Utama in terms of revenue recognition is not in accordance with PSAK 23, where the Company uses the accrual basis method, but the recogding is not in accordance with PSAK 23. 3) Company constraints in the process of recording revenue, due to the lack of competence of employees in financial reporting.Keywords : Recognition, Revenue, PSAK 23 ABSTRACKPenelitian ini bertujuan untuk mengetahui 1) Pengakuan pendapatan CV. ByNino Global Utama apakah sudah sesuai dengan PSAK 23. 2) Untuk mengetahui kendala yang ada dalam proses pencatatan pengakuan pendapatan. Metode penelitian ini menggunakan deskriptif kualitatif dengan menggunakan data wawancara dan dokumentasi langsung dengan bagian keuangan dan administrasi, Hasil penelitian ini menemukan, bahwa CV. ByNino Global Utama dalam pengakuan pendapatan belum sesuai dengan PSAK 23, dimana Perusahaan menggunakan metode accrual basis, namun pencatatanya belum sesuai dengan PSAK 23. 3) Kendala Perusahaan dalam proses pencatatan pendapatan, karena kurangnya kompeten karyawan dalam pelaporan keuangan.Kata Kunci : Pengakuan, Pendapatan, PSAK 23
Analisis Kinerja Keuangan Distributor Daging (Studi Kasus Pada PT.SMI)
Get PDFPenelitian ini bertujuan untuk mengetahui Kinerja Keuangan dilihat dari perputaran piutang dengan menggunakan analisis likuiditas pada perusahaan PT. SMI. Pengumpulan data dilakukan dengan metode observasi, wawancara dan dokumentasi. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif kualitatif dengan menghitung tingkat perputaran piutang dengan rasio likuiditas dan mengukur kinerja keuangan menggunakan rata-rata industri. Dengan didukung adanya informasi yang diperoleh dari hasil wawancara, observasi, serta dokumentasi, berdasarkan hasil penelitian dan perhitungan tingkat perputaran piutang pada tahun 2016 perputaran nya dengan jumlah 2,77 kali dengan kriteria kurang baik, pada tahun 2017 perputaran nya meningkat dengan jumlah 3,23 kali dan pada tahun 2017 peprutaran piutang nya sama dengan tahun 2016 dengan jumlah 2,77 kali. Kemudian hasil rasio likuiditas pada tahun 2016-2018 mengalami flukluatif pada tahun 2016 sebesar 47% sedangkan pada tahun 2017 meningkat sebesar 198% dan pada tahun 2018 sebesar 139% dalam hal ini kinerja keuangannya belum mencapai rata-rata industri. Kata kunci : Kinerja_Keuangan, Perputaran_Piutang, Rasio_Likuidita
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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