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All Journal Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Amrina
Sekolah Tinggi Ilmu Ekonomi Mahardhika Surabaya, Indonesia

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Analisis Prosedur Administrasi Pelaporan SPT Masa PPN melalui Aplikasi E-Faktur pada PT Mutiara Solusi Cipta Seilah; Amrina
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 4 No. 3 (2026): MARCH 2026
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v4i3.262

Abstract

This study aims to analyze the administrative procedures for submitting Periodic Value Added Tax (VAT) Returns (SPT Masa PPN) via the Coretax Administration System application at PT Mutiara Solusi Cipta, a tax consulting firm based in Sidoarjo. The research is motivated by the digital transformation of tax administration implemented by the Directorate General of Taxes (DGT) through the adoption of Coretax starting January 1, 2025, replacing the previous separate systems of e-Faktur, DJP Online, and e-Nofa. A descriptive-qualitative approach was employed, with data gathered through direct observation during a field internship (PKL). The results indicate that the administrative procedure for reporting Periodic VAT Returns at PT Mutiara Solusi Cipta using Coretax involves several stages: document receipt, data completeness checks, data input and verification on the Coretax portal, preparation and submission of the return until the Electronic Receipt Proof (BPE) is obtained, and work archiving and recapitulation using Microsoft Excel. Coretax is considered to offer greater convenience by integrating all tax services into a single platform, thereby reducing the need for inter-system coordination and the risk of data discrepancies. However, technical issues—such as internet connectivity disruptions and unexpected automatic system logouts—were still encountered during implementation, potentially hindering data input and verification processes. The study concludes that the implementation of Coretax supports the creation of tax management that is increasingly structured, centralized, and aligned with information technology advancements in the taxation sector.
Analisis Akuntabilitas Kinerja Pemerintah Daerah dalam Pengelolaan RSUD R.T Notopuro Sidoarjo Ayu; Amrina
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 4 No. 3 (2026): MARCH 2026
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v4i3.263

Abstract

This study aims to analyze the regional government performance report in the management of RSUD R.T. Notopuro Sidoarjo as a regional public hospital owned by the Sidoarjo Regency Government. The study uses a qualitative descriptive method with a literature study approach and secondary data obtained from performance reports, hospital profiles, scientific journals, official government sources, and relevant literature sources. The results of the study indicate that hospital management has experienced fairly good development through the implementation of the Regional Public Service Agency (BLUD) pattern, improvement of health service facilities, development of digital services, and enhancement of public service quality. However, several obstacles are still found, such as patient queues, limited human resources, and challenges in the effectiveness of health services. The regional government continues to conduct evaluations and supervision of hospital performance in order to improve the quality of services to the community. This study is expected to serve as a reference in developing more effective regional hospital management.
Co-Authors Ayu Seilah