Penelitian ini dilatarbelakangi oleh masalah penentuan harga pokok produksi yaitu harga jual pada industri manufaktur dengan menggunakan metode biaya variabel dan metode biaya total. Tujuan penelitian ini adalah 1) menganalisis biaya produksi dengan menggunakan metode biaya variabel dan metode biaya total pada PT. ⅡA?2) Meminta perbandingan harga jual dengan metode biaya variabel dan metode biaya penuh. Metode biaya variabel adalah metode perhitungan biaya produksi dengan hanya mempertimbangkan biaya variabel dan metode biaya total adalah metode perhitungan biaya produksi dengan mempertimbangkan semua biaya produksi. Data survey merupakan data primer yaitu data biaya produksi dan data volume produksi di PT. IIA dianalisis dengan metode kuantitatif. Penelitian ini dibatasi oleh salah satu produk yang diproduksi oleh PT.IIA yaitu fz. Hasil: 1) Biaya produksi sebesar Rp1.775.986,09 dengan metode biaya variabel dan Rp1.932.686,09 dengan metode biaya total. 2) Perhitungan fz produk dalam menentukan biaya produksi, biaya tenaga kerja langsung dan biaya overhead pabrik, yang merupakan total biaya produksi PT.IIA selama satu bulan. Membagi biaya Chicken Wok dengan jumlah unit PT.IIA yang diproduksi per bulan menghasilkan 323.596 unit. Maka metode biaya variabel biaya produksi akan menjadi biaya bahan baku Rp 7.009, biaya tenaga kerja langsung Rp 1,03 dan biaya overhead pabrik Rp 0.560,Rp 12,88, biaya produksi dengan metode biaya total yaitu biaya bahan baku Rp 7.009, biaya tenaga kerja langsung Rp 1,03, biayaoverhead pabrik Rp 0,560, total biaya produksi Rp 12.972. 3) Harga jual metode biaya variabel Rp 13.737 dan harga jual metode full cost Rp 1.269 dengan keuntungan 10%.
{"title":"Analisis Perbandingan Metode Variabel Dan Full Costing Sebagai Dasar Penentuan Harga Jual Pada PT. III","authors":"Natalia Fitriani, Bambang Santoso, Safrudin Safrudin","doi":"10.56070/cakrawala.v30i1.5","DOIUrl":"https://doi.org/10.56070/cakrawala.v30i1.5","url":null,"abstract":"Penelitian ini dilatarbelakangi oleh masalah penentuan harga pokok produksi yaitu harga jual pada industri manufaktur dengan menggunakan metode biaya variabel dan metode biaya total. Tujuan penelitian ini adalah 1) menganalisis biaya produksi dengan menggunakan metode biaya variabel dan metode biaya total pada PT. ⅡA?2) Meminta perbandingan harga jual dengan metode biaya variabel dan metode biaya penuh. Metode biaya variabel adalah metode perhitungan biaya produksi dengan hanya mempertimbangkan biaya variabel dan metode biaya total adalah metode perhitungan biaya produksi dengan mempertimbangkan semua biaya produksi. Data survey merupakan data primer yaitu data biaya produksi dan data volume produksi di PT. IIA dianalisis dengan metode kuantitatif. Penelitian ini dibatasi oleh salah satu produk yang diproduksi oleh PT.IIA yaitu fz. Hasil: 1) Biaya produksi sebesar Rp1.775.986,09 dengan metode biaya variabel dan Rp1.932.686,09 dengan metode biaya total. 2) Perhitungan fz produk dalam menentukan biaya produksi, biaya tenaga kerja langsung dan biaya overhead pabrik, yang merupakan total biaya produksi PT.IIA selama satu bulan. Membagi biaya Chicken Wok dengan jumlah unit PT.IIA yang diproduksi per bulan menghasilkan 323.596 unit. Maka metode biaya variabel biaya produksi akan menjadi biaya bahan baku Rp 7.009, biaya tenaga kerja langsung Rp 1,03 dan biaya overhead pabrik Rp 0.560,Rp 12,88, biaya produksi dengan metode biaya total yaitu biaya bahan baku Rp 7.009, biaya tenaga kerja langsung Rp 1,03, biayaoverhead pabrik Rp 0,560, total biaya produksi Rp 12.972. 3) Harga jual metode biaya variabel Rp 13.737 dan harga jual metode full cost Rp 1.269 dengan keuntungan 10%.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131728171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.56070/cakrawala.v30i1.1
Prianto Budi Saptono, Ismail Khozen
Tahun 2020 menjadi titik balik bagi beberapa jenis pajak primadona di Indonesia, salah satunya Pajak Pertambahan Nilai (PPN), karena mengalami dua kali perubahan melalui omnibus law. Atas dasar pandemi Covid-19 yang terjadi, amandemen terhadap UU PPN pertama kali dilakukan melalui UU No.2/2020 yang mengatur pengenaan PPN atas transaksi elektronik. Tidak ketinggalan lama, diundangkan UU No. 11/2020 yang lebih luas bertujuan untuk mempermudah kegiatan bisnis. Namun, satu tahun kemudian diundangkan UU No.7/2021 yang mengharmonisasikan beberapa aturan perpajakan sekaligus, termasuk PPN yang sebelumnya sempat diubah melalui UU No.11/2020. Makalah ini menganalisis perubahan rezim PPN melalui beberapa undang-undang tersebut. Selain menganalisis undang-undang tersebut dari sisi asas pemungutan pajak, penelitian ini juga bertujuan menyajikan gambaran administrasi dari kedua undang-undang tersebut. Analisis kami terhadap UU No.2/2020 menunjukkan bahwa penunjukan pihak penyedia platform Perdagangan Melalui Sistem Elektronik (PMSE) sebagai pemungut PPN merupakan langkah yang terbilang sederhana namun juga efektif dalam menyokong penerimaan pajak. Akan tetapi, sehubungan dengan beban kepatuhan yang ditanggung oleh pelaku usaha PMSE, pemerintah perlu memberikan ruangkonsultasi yang mencukupi agar para pengusaha yang telah ditetapkan sebagai PMSE dapat mengadministrasikan kewajiban perpajakannya dengan baik.
{"title":"Isu PPN setelah Harmonisasi Peraturan Perpajakan dan Implikasinya Terhadap Administrasi Pajak","authors":"Prianto Budi Saptono, Ismail Khozen","doi":"10.56070/cakrawala.v30i1.1","DOIUrl":"https://doi.org/10.56070/cakrawala.v30i1.1","url":null,"abstract":"Tahun 2020 menjadi titik balik bagi beberapa jenis pajak primadona di Indonesia, salah satunya Pajak Pertambahan Nilai (PPN), karena mengalami dua kali perubahan melalui omnibus law. Atas dasar pandemi Covid-19 yang terjadi, amandemen terhadap UU PPN pertama kali dilakukan melalui UU No.2/2020 yang mengatur pengenaan PPN atas transaksi elektronik. Tidak ketinggalan lama, diundangkan UU No. 11/2020 yang lebih luas bertujuan untuk mempermudah kegiatan bisnis. Namun, satu tahun kemudian diundangkan UU No.7/2021 yang mengharmonisasikan beberapa aturan perpajakan sekaligus, termasuk PPN yang sebelumnya sempat diubah melalui UU No.11/2020. Makalah ini menganalisis perubahan rezim PPN melalui beberapa undang-undang tersebut. Selain menganalisis undang-undang tersebut dari sisi asas pemungutan pajak, penelitian ini juga bertujuan menyajikan gambaran administrasi dari kedua undang-undang tersebut. Analisis kami terhadap UU No.2/2020 menunjukkan bahwa penunjukan pihak penyedia platform Perdagangan Melalui Sistem Elektronik (PMSE) sebagai pemungut PPN merupakan langkah yang terbilang sederhana namun juga efektif dalam menyokong penerimaan pajak. Akan tetapi, sehubungan dengan beban kepatuhan yang ditanggung oleh pelaku usaha PMSE, pemerintah perlu memberikan ruangkonsultasi yang mencukupi agar para pengusaha yang telah ditetapkan sebagai PMSE dapat mengadministrasikan kewajiban perpajakannya dengan baik. ","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"50 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120906011","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.56070/cakrawala.v30i1.8
Henny Risnawati
Multicollinearity Test This test aims to determine whether there is a correlation for the independent variables in the regression model used. A good regression model is a regression model that is non-multicollinearity, meaning that between one independent variable and another in the regression model are not perfectly interconnected. The size of the correlation that is free of multicollinearity is 5 or can be measured through the tolerance value or VIF (Variance Inflation Factor) of each variable in the SPSS ver. 21.0 computer program, namely if the tolerance value is 1.0 or VIF 5, it indicates the presence of multicollinearity. 21.0, namely if the tolerance value is 1.0 or VIF 5, it indicates the presence of multicollinearity. SPSS output ver. 20.0 to explain whether there are symptoms of multicollinearity between independent variables. Autocorrelation Test The autocorrelation test aims to test whether in a linear regression model there is a correlation between confounding errors in period t and confounding errors in period t-1 (previous). The following are the results of the autocorrelation test using SPSS 20.0:
{"title":"Pengaruh Citra Merek, Kualitas Pelayanan Dan Harga Terhadap Kepuasan Pelanggan Serta Implikasinya Pada Loyalitas Pelanggan PT Strait Liner Express Di Jakarta","authors":"Henny Risnawati","doi":"10.56070/cakrawala.v30i1.8","DOIUrl":"https://doi.org/10.56070/cakrawala.v30i1.8","url":null,"abstract":"Multicollinearity Test This test aims to determine whether there is a correlation for the independent variables in the regression model used. A good regression model is a regression model that is non-multicollinearity, meaning that between one independent variable and another in the regression model are not perfectly interconnected. The size of the correlation that is free of multicollinearity is 5 or can be measured through the tolerance value or VIF (Variance Inflation Factor) of each variable in the SPSS ver. 21.0 computer program, namely if the tolerance value is 1.0 or VIF 5, it indicates the presence of multicollinearity. 21.0, namely if the tolerance value is 1.0 or VIF 5, it indicates the presence of multicollinearity. SPSS output ver. 20.0 to explain whether there are symptoms of multicollinearity between independent variables. Autocorrelation Test The autocorrelation test aims to test whether in a linear regression model there is a correlation between confounding errors in period t and confounding errors in period t-1 (previous). The following are the results of the autocorrelation test using SPSS 20.0:","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"204 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114200041","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.56070/cakrawala.v30i1.4
Sabar Napitupulu
Renungan ini menunjukkan untuk menguji Pengaruh Inspirasi dan Bobot Kerja terhadap Eksekusi Pekerja. Dicoba dalam pertimbangan ini adalah inspirasi dan bobot kerja sebagai faktor eksogen dan kinerja pekerja sebagai faktor endogen. Spekulasi yang paling banyak dalam penelitian ini adalah adanya hubungan antara inspirasi dan bobot dengan komitmen representatif dan eksekusi di PT Gistex Retailindo. Dalam penelitian ini telah dilakukan pengujian instrumen yaitu pengujian legitimasi. Validitas adalah tingkat kemampuan suatu instrumen untuk merinci sesuatu yang paling menjadi sasaran estimasi yang dibuat dengan instrumen tersebut. Prasyarat terkecil dari suatu hal yang dianggap substansial adalah penghargaan dari tabel r > r yang dihitung. Dimana semakin tinggi legitimasi suatu alat uji, maka alat tersebut semakin berada di sekitar sasarannya,
{"title":"Pengaruh Motivasi Kerja Dan Tekanan Kerja Terhadap Kinerja Karyawan Pada Divisi Warehouse PT. Gistex Retailindo Jakarta","authors":"Sabar Napitupulu","doi":"10.56070/cakrawala.v30i1.4","DOIUrl":"https://doi.org/10.56070/cakrawala.v30i1.4","url":null,"abstract":"Renungan ini menunjukkan untuk menguji Pengaruh Inspirasi dan Bobot Kerja terhadap Eksekusi Pekerja. Dicoba dalam pertimbangan ini adalah inspirasi dan bobot kerja sebagai faktor eksogen dan kinerja pekerja sebagai faktor endogen. Spekulasi yang paling banyak dalam penelitian ini adalah adanya hubungan antara inspirasi dan bobot dengan komitmen representatif dan eksekusi di PT Gistex Retailindo. Dalam penelitian ini telah dilakukan pengujian instrumen yaitu pengujian legitimasi. Validitas adalah tingkat kemampuan suatu instrumen untuk merinci sesuatu yang paling menjadi sasaran estimasi yang dibuat dengan instrumen tersebut. Prasyarat terkecil dari suatu hal yang dianggap substansial adalah penghargaan dari tabel r > r yang dihitung. Dimana semakin tinggi legitimasi suatu alat uji, maka alat tersebut semakin berada di sekitar sasarannya,","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"203 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121280892","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.56070/cakrawala.v30i1.6
Alfu Fauzan, Winaya Purwanti
This research is an application of the 7S Mckinsey model on the STIE Swadaya campus how the organizational culture conditions are for improving performance at STIE Swadaya, identifying obstacles to existing strategy implementation on campus, suggesting improvements that need to be made in implementing the strategy. The research method uses a qualitative-descriptive approach by giving questionnaires to 30 lecturers and staff of STIE Swadaya. This research program examines the application of the 7s McKinsey Framework in the assessment aspect, namely the field of human resources (HR). The results of this study found that there were differences in quantitative and qualitative assessments in the field of human resources (HR) at STIE Swadaya which indicated that there were still obstacles in managing human resource management at STIE Swadaya seen in the application of the 7s McKinsey Framework.Key Words : Strategy application, 7s McKinsey Framework
{"title":"Penerapan Strategi Model 7S McKinsey (Studi pada Sekolah Tinggi Ilmu Ekonomi Swadaya)","authors":"Alfu Fauzan, Winaya Purwanti","doi":"10.56070/cakrawala.v30i1.6","DOIUrl":"https://doi.org/10.56070/cakrawala.v30i1.6","url":null,"abstract":"This research is an application of the 7S Mckinsey model on the STIE Swadaya campus how the organizational culture conditions are for improving performance at STIE Swadaya, identifying obstacles to existing strategy implementation on campus, suggesting improvements that need to be made in implementing the strategy. The research method uses a qualitative-descriptive approach by giving questionnaires to 30 lecturers and staff of STIE Swadaya. This research program examines the application of the 7s McKinsey Framework in the assessment aspect, namely the field of human resources (HR). The results of this study found that there were differences in quantitative and qualitative assessments in the field of human resources (HR) at STIE Swadaya which indicated that there were still obstacles in managing human resource management at STIE Swadaya seen in the application of the 7s McKinsey Framework.Key Words : Strategy application, 7s McKinsey Framework","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125748773","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.56070/cakrawala.v30i1.3
Riezka Yunita Handinie
Penelitian ini dilatar belakangi oleh rasa keberatan dari industri daur ulang plastik melalui Asosiasi Daur Ulang Plastik Indonesia (ADUPI) dengan kebijakan pengenaan Pajak Pertambahan Nilai (PPN) atas Penyerahan Barang Hasil Industri Daur Ulang Plastik. ADUPI mengemukakan pertimbangan di balik rasa keberatan tersebut, yaitu pengenaan PPN 10% memberatkan keuntungan mereka dan juga mereka tidak dapat membebankan pajak ke alur-alur industri di bawahnya. Industri daur ulang plastik di Indonesia menjadi titik terang pengelolaan sampah plastik di Indonesia karena Indonesia merupakan negara penghasil sampah plastik kedua terbesar di dunia setelah China. Tujuan dari penelitian ini adalah untuk menganalisis dampak kebijakan pengenaan Pajak Pertambahan Nilai (PPN) atas penyerahan barang hasil industri daur ulang plastik. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis penelitian deskriptif, murni, dan cross sectional. Hasil penelitian ini adalah penyerahan barang hasil industri daur ulang plastik dikenakan PPN. Kebijakan harga dalam industri daur ulang plastik dipengaruhi oleh industri plastik yang melakukan impor bahan baku dan juga industri plastik yang melakukan produksi menggunakan bahan baku plastik baru di dalam negeri. Industri daur ulang plastik mendapatkan dampak kebijakan pengenaan PPN yang kurang berdampak baik pada usahanya.
{"title":"Analisis Dampak Kebijakan Pengenaan Pajak Pertambahan Nilai (PPN) Atas Penyerahan Barang Hasil Industri Daur Ulang Plastik","authors":"Riezka Yunita Handinie","doi":"10.56070/cakrawala.v30i1.3","DOIUrl":"https://doi.org/10.56070/cakrawala.v30i1.3","url":null,"abstract":"Penelitian ini dilatar belakangi oleh rasa keberatan dari industri daur ulang plastik melalui Asosiasi Daur Ulang Plastik Indonesia (ADUPI) dengan kebijakan pengenaan Pajak Pertambahan Nilai (PPN) atas Penyerahan Barang Hasil Industri Daur Ulang Plastik. ADUPI mengemukakan pertimbangan di balik rasa keberatan tersebut, yaitu pengenaan PPN 10% memberatkan keuntungan mereka dan juga mereka tidak dapat membebankan pajak ke alur-alur industri di bawahnya. Industri daur ulang plastik di Indonesia menjadi titik terang pengelolaan sampah plastik di Indonesia karena Indonesia merupakan negara penghasil sampah plastik kedua terbesar di dunia setelah China. Tujuan dari penelitian ini adalah untuk menganalisis dampak kebijakan pengenaan Pajak Pertambahan Nilai (PPN) atas penyerahan barang hasil industri daur ulang plastik. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis penelitian deskriptif, murni, dan cross sectional. Hasil penelitian ini adalah penyerahan barang hasil industri daur ulang plastik dikenakan PPN. Kebijakan harga dalam industri daur ulang plastik dipengaruhi oleh industri plastik yang melakukan impor bahan baku dan juga industri plastik yang melakukan produksi menggunakan bahan baku plastik baru di dalam negeri. Industri daur ulang plastik mendapatkan dampak kebijakan pengenaan PPN yang kurang berdampak baik pada usahanya.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116153488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.56070/cakrawala.v30i1.2
Annisa Hayatun Nufus, B. Santoso, Zulmita Zulmita
One of the Largest Revenues in Indonesia is the Tax Sector. Tax is a taxpayer's contribution which is applied to every taxpayer on the tax object received and the results are submitted to the State, and do not receive direct compensation and are used to finance the development of the State. This study aims to determine the calculation of Value Added Tax and Income Tax Article 21 on the Tax Payable of PT Higashifuji Indonesia. The author limits the limitation of the problem, namely Based on the background of the above discussion, the author limits it to those related to VAT and PPh Article 21 of PT Higashifuji Indonesia. In the calculation of Value Added Tax there is an error in entering the selling unit price on the Output Tax Invoice and PPh article 21, there is an error and miscalculation of PPh 21 due to allowances that have not been entered by the company and incorrectly inputting employee status. This study was conducted to determine the implementation of the reporting of Value Added Tax and Income Tax Article 21 conducted at PT Higashifuji Indonesia. Sources of data used in this study were taken from financial statements regarding tax payments in the company. Technical data collection through observation, interviews, and documentation. Data analysis methods used are quantitative and descriptive methods. After studying and discussing the Value Added Tax and Income Tax Article 21, it can be concluded that there is a difference between the calculation of the company and the calculation of the researcher. From the research results obtained, the value added tax in 2019 then the tax debt that must be paid is Rp. 20,950,500.00, while the calculation of income taxarticle 21 in 2019 the tax payable to be paid is Rp. 9,336,802.90.
{"title":"Analisis Perhitungan Pajak Pertambahan Nilai Dan Pajak Penghasilan Pasal 21 Terhadap Hutang Pajak Pada PT Higashifuji Indonesia","authors":"Annisa Hayatun Nufus, B. Santoso, Zulmita Zulmita","doi":"10.56070/cakrawala.v30i1.2","DOIUrl":"https://doi.org/10.56070/cakrawala.v30i1.2","url":null,"abstract":"One of the Largest Revenues in Indonesia is the Tax Sector. Tax is a taxpayer's contribution which is applied to every taxpayer on the tax object received and the results are submitted to the State, and do not receive direct compensation and are used to finance the development of the State. This study aims to determine the calculation of Value Added Tax and Income Tax Article 21 on the Tax Payable of PT Higashifuji Indonesia. The author limits the limitation of the problem, namely Based on the background of the above discussion, the author limits it to those related to VAT and PPh Article 21 of PT Higashifuji Indonesia. In the calculation of Value Added Tax there is an error in entering the selling unit price on the Output Tax Invoice and PPh article 21, there is an error and miscalculation of PPh 21 due to allowances that have not been entered by the company and incorrectly inputting employee status. This study was conducted to determine the implementation of the reporting of Value Added Tax and Income Tax Article 21 conducted at PT Higashifuji Indonesia. Sources of data used in this study were taken from financial statements regarding tax payments in the company. Technical data collection through observation, interviews, and documentation. Data analysis methods used are quantitative and descriptive methods. After studying and discussing the Value Added Tax and Income Tax Article 21, it can be concluded that there is a difference between the calculation of the company and the calculation of the researcher. From the research results obtained, the value added tax in 2019 then the tax debt that must be paid is Rp. 20,950,500.00, while the calculation of income taxarticle 21 in 2019 the tax payable to be paid is Rp. 9,336,802.90.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"195 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121323140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.56070/cakrawala.v30i1.7
Abdul Rahman
This ponder points to decide and analyze the impact of the work environment and work teach mostly and at the same time on worker execution at PT. MPM Fund. The approach utilized in this investigate is quantitative investigate and the procedure utilized in this investigate is affiliated methodology. The investigate strategy that will be utilized may be a expressive examination strategy utilizing relapse examination, which is to discover out how much commitment / impact the work environment and teach have on worker execution at PT. MPM Back. In this think about, information handling was carried out utilizing SPSS ver. 24.00. The populace in this ponder is all workers of PT. MPM Back which has 300 individuals. The test utilized based on the slovin equation was 75 representatives at PT. MPM Fund. Based on investigation and discussion, it appears that the work environment encompasses a noteworthy positive impact on representative execution at PT. MPM Back, it can be seen that a critical esteem of 0.000 < 0.05 the primary
{"title":"Pengaruh Lingkungan Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. MPM Finance","authors":"Abdul Rahman","doi":"10.56070/cakrawala.v30i1.7","DOIUrl":"https://doi.org/10.56070/cakrawala.v30i1.7","url":null,"abstract":"This ponder points to decide and analyze the impact of the work environment and work teach mostly and at the same time on worker execution at PT. MPM Fund. The approach utilized in this investigate is quantitative investigate and the procedure utilized in this investigate is affiliated methodology. The investigate strategy that will be utilized may be a expressive examination strategy utilizing relapse examination, which is to discover out how much commitment / impact the work environment and teach have on worker execution at PT. MPM Back. In this think about, information handling was carried out utilizing SPSS ver. 24.00. The populace in this ponder is all workers of PT. MPM Back which has 300 individuals. The test utilized based on the slovin equation was 75 representatives at PT. MPM Fund. Based on investigation and discussion, it appears that the work environment encompasses a noteworthy positive impact on representative execution at PT. MPM Back, it can be seen that a critical esteem of 0.000 < 0.05 the primary","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128193772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-01DOI: 10.56070/cakrawala.v29i2.14
M. A. Syaefuddina, Asep Saifuddin, Winaya Purwanti
In the dynamic and growing society, the digitalization process has been a must thing to do in every aspects. Particularly in life necessities like health that is one of the essential parts in a Smart City ecosystem. The need to transform into Society 5.0 and the pandemic condition are factors that influence the needs for ‘multiple product in one touch service’ app that emphasizes on integrated Healthcare based on Green Human Resources Management (GHRM). The purpose of this research is to see the effect of GHRM concept’s effectivity has on the implementation of healthcare digitalized agregation at Indonesia from the viewpoint of AMO (Ability – Motivation – Opportunity) theory, from the health consultation, pharmacy serevices, to medication, as well as looking for applied effective and efficient digital-based solutions. The research method is mixed between primary and secondary data, both are qualitative-based. The result is to give a solution that the need for GHRM is a crucial matter for giving value to consumers. And so, it takes an integrated healthcare app named InDimensia Mobile App (Integrated Digital Medicine for Smart City) with features that are needed by society and also can be the answer to face the cllanges from Society 5.0 and Smart City. This healthcare app will be an effective and efficient solution for modern society in order to prepare themselves to face the transformation to Society 5.0.
在充满活力和不断发展的社会中，数字化进程已成为各个方面必须做的事情。尤其是在生活必需品方面，比如健康，这是智慧城市生态系统的重要组成部分之一。向社会5.0转型的需要和大流行的情况是影响以绿色人力资源管理(GHRM)为基础的综合医疗为重点的“一触式多产品服务”应用程序需求的因素。本研究的目的是从AMO(能力-动机-机会)理论的角度，观察GHRM概念的有效性对印度尼西亚实施医疗保健数字化聚合的影响，从健康咨询，药房服务到药物治疗，以及寻找适用的有效和高效的数字化解决方案。研究方法混合了一手数据和二手数据，两者都是基于定性的。其结果是给出了一个解决方案，即对GHRM的需求是为消费者提供价值的关键问题。因此，它需要一个名为InDimensia Mobile app(智能城市集成数字医疗)的综合医疗应用程序，它具有社会需要的功能，也可以面对社会5.0和智慧城市的挑战。这款医疗保健应用程序将成为现代社会的有效和高效的解决方案，以便为自己准备好面对社会5.0的转型。
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Pub Date : 2022-07-01DOI: 10.56070/cakrawala.v29i2.11
Sabar Napitupulu
The results of the contemporaneous test between the Cost leadership Strategy and Isolation contemporaneously on Product Image, contemporaneously0.745 therefore there's a strong positive relationship the results of the direct retrogression test Y = 7.8950.647 X10.133 X2 the test results show the pure value of the image variable of7.895 while the donation of the Cost leadership variable is0.647 and the donation of the isolation variable is0.133 therefore the donation value of Costleadership is more dominant than the isolation variable, the results of the thesis test show Fhitung29.259> Ftabel also( Ha) is accepted with ρ = 0.000< α = 0.05 so it can be concluded that Costleadership and Isolation contemporaneously
{"title":"Pengaruh Cost Leadership Dan Differentiation Strategy Terhadap Citra Produk PT. Asuransi Bumi Putra 1912","authors":"Sabar Napitupulu","doi":"10.56070/cakrawala.v29i2.11","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i2.11","url":null,"abstract":"The results of the contemporaneous test between the Cost leadership Strategy and Isolation contemporaneously on Product Image, contemporaneously0.745 therefore there's a strong positive relationship the results of the direct retrogression test Y = 7.8950.647 X10.133 X2 the test results show the pure value of the image variable of7.895 while the donation of the Cost leadership variable is0.647 and the donation of the isolation variable is0.133 therefore the donation value of Costleadership is more dominant than the isolation variable, the results of the thesis test show Fhitung29.259> Ftabel also( Ha) is accepted with ρ = 0.000< α = 0.05 so it can be concluded that Costleadership and Isolation contemporaneously","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124098926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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