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Lenny Gurning
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Analysis of Value Added Tax on Creditable and Non-Creditable Input Tаx AT Сv. Karisma Jaya Ester; Eddy Gunawan; Lenny Gurning; Gloria Cahaya Julida Hutabarat; Javerson Simamora
Jurnal Kolaboratif Sains Vol. 9 No. 7: Juli 2026 - Jurnal Kolaboratif Sains (JKS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i7.11832

Abstract

This research is done in CV Karisma Jaya. The company is engaged in the sale of motorcycles. The company is located in Riau and has its headquarters in Medan, Indonesia. The purpose of this research is knowing and analyzing the system of credited input tax and not creditable input tax made by CV Karisma Jaya This research is in the form of qualitative research with a case study in CV Karisma Jaya, and the unit data used in this research analyzes the value added tax implemented in the company with creditable and non-creditable systems using the value added tax SPT report period of 2021 from CV Karisma Jaya. The data that is collected is secondary data. The results showed that the 2021 input tax reported by CV Karisma Jaya was 3,120,662,095 and after checking the 2021 input tax that should have been reported by CV Karisma Jaya was 3,087,059,273. So that there was an underpayment of 33,602,822 that had to be paid by CV Karisma Jaya in 2021.
Pengajaran Pemrograman Di Politeknik: Programming Teaching at Polytechnic Sanif Sentosa; Rafika Sari br Sembiring; Gloria Cahaya Julida Hutabarat; Lenny Gurning; Bahagia Tarigan
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.10441

Abstract

Terdapat banyak pendapat mengenai metode pengajaran pemrograman untuk mempersiapkan programmer yang berkualitas yang belajar secara otodidak. Programmer lulusan perguruan tinggi memiliki konsep berpikir dan standar yang berbeda dibandingkan programmer otodidak. Pendekatan pengajaran pemrograman dengan proses pengajaran yang nyaman dan menarik meningkatkan motivasi dan minat programmer untuk mempelajari lebih lanjut tentang pemrograman sebagai alternatif dalam pengajaran pemrograman. Pengajaran yang dimulai dengan konsep pemrograman dan diikuti oleh algoritma dan pemecahan masalah adalah pendekatan lain. Oleh karena itu, pendekatan lain dengan mengajarkan pemrograman secara langsung, diikuti dengan pengenalan algoritma dan pemecahan masalah dalam pemrograman, untuk menjadi solusi atas masalah tersebut. Selain itu, kemampuan logika, analisis, dan matematika diskrit menjadi dasar dalam pemecahan masalah.
Co-Authors Bahagia Tarigan Eddy Gunawan Ester Gloria Cahaya Julida Hutabarat Rafika Sari Br Sembiring Sanif Sentosa Simamora, Javerson