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All Journal JURNAL RISET AKUNTANSI GOING CONCERN JRMSI - Jurnal Riset Manajemen Sains Indonesia Indonesian Journal of Islamic Economics and Business Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Indonesia Sosial Teknologi
Dewanata, Pandu
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. GATRA KALTIM JAYA KOTA BALIKPAPAN Tinangon, Jantje J.; Wokas, Heince R. N.; Dewanata, Pandu
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25127.2013

Abstract

Company as a tax cutter has a very big role for the government. Currently there's a few companies that implement the tax deductions are not consistent with applicable regulations. This is caused by the company which considers the tax as a cost that the company will minimize the costs to optimize their profit. It is necessary good cooperation between the government and the company for the sake of continuity of the tax deduction . PT. GATRA KALTIM JAYA engaged in General trading in Balikpapan City has provided the highest satisfaction to the customers by providing the best quality products and innovative services on time. In this satisfying PT. GATRA KALTIM JAYA need qualified employees in order to achieve company goals. Therefore as an appreciation for services provided by its employees, the company gave contra such as wages and salaries also benefits as well as some additional bonuses. So, PT. GATRA KALTIM JAYA is obliged to withhold income tax  of salary employees' salary Article 21. The analytical method used in this research is descriptive research. The results are PT. News in Brief KALTIM JAYA Balikpapan in doing calculations, deductions and tax reporting of Income Tax  Article 21 of  the employee already complianced with the provisions of Law Taxation. No. 36 of 2008.
Keuangan Syariah Dalam Literasi Modern Dewanata, Pandu; Anwar US, Kasful
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 1 No. 6 (2021): November 2021
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.301 KB) | DOI: 10.55047/transekonomika.v1i6.95

Abstract

This article contains an explanation of the management of Islamic finance in modern literacy in Indonesia, nowadays it is understood that Indonesia still has a literacy level which is considered quite low, so it needs to be reviewed. This journal only describes descriptively about the material and theories regarding financial literacy and financial management in a person which is an important science to be able to improve his financial well-being.
THE EFFECT OF INTELLECTUAL CAPITAL AND ISLAMICITY PERFORMANCE INDEX TO THE PERFORMANCE OF ISLAMIC BANK IN INDONESIA 2010-2014 PERIODS Dewanata, Pandu; Hamidah, Hamidah; Ahmad, Gatot Nazir
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 7 No. 2 (2016): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.242 KB) | DOI: 10.21009/JRMSI.007.2.04

Abstract

The purpose of this research is to know the influence of intellectual capital and islamicity performance index by proxy is profit-sharing ratio, zakat performance ratio, and equitable distribution ratio on performance of Islamic bank in Indonesia in the period 2010-2014. The data used in this research is financial statement of 11 Islamic bank in Indonesia 2010-2014 periods. Regression model using panel data with Fixed Effect Model. The result of this research is intellectual capital and zakat performance ratio has significant and positif impact on ROA, while equitable distribution ratio has not significant impact on ROA, and profit sharing ratio has significant and positif impact on ROA. Keyword: Islamic bank, Performance, Intellectual Capital, Islamicity Performance Index
Analisis Volume Saham Campina Ice Cream Industry Tbk. (ISSI): Regresi dengan Teknik Imputasi LOCF: Regresi dengan Teknik Imputasi LOCF Dewanata, Pandu
Indonesian Journal of Islamic Economics and Business Vol. 7 No. 2 (2022): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v7i2.1283

Abstract

PT Campina Ice Cream Industry Tbk is an ice cream manufacturer headquartered in Surabaya. To support all company activities and optimize the operations of the Campina company until the end of 2020. Analyzing the stock price index and the volume of shares of the Campina company during the COVID-19 pandemic through several regression assumption model simulations by suppressing the imputation in the company data and estimating the missing data value by The LOCF imputation technique started from early 2020, which was the beginning of confirmed covid until now in April 2022 so that it can be used as a data reference for investors to see the performance and strategies carried out during covid and also see graphs and statistics on the performance of the Campina company. And we did some regression assumption model tests. including normality test, heteroscedasticity test, multicorrelation test, autocorrelation test, linearity test. And we found quite good results regarding the volume of stock prices before and after amputation with the LOCF technique, not too much change, but we found the best model for regression was in the fourth simulation. So that accountants and stock investors can use the data we obtained for material to considering the original condition of the company during this covid 19.
Hospital Architecture Adaptability: A Systematic Analysis of Concepts, Implementation, and Measuring Tools Dewanata, Pandu; Santosa, Revianto Budi; Prihatmaji, Yulianto Purwono
Jurnal Indonesia Sosial Teknologi Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v6i1.8756

Abstract

This research aims to explore the concept of adaptability in hospital architecture through a systematic literature review. The methodology used was Systematic Literature Review (SLR) with PRISMA approach, utilising Watase Uake platform for analysis for the analysis of 26 selected articles published between 2015 and 2024. The results show that the need for adaptability of hospital architecture is driven by advances in medical technology, demographic changes, and learning from the COVID-19 pandemic. Findings reveal that the implementation of modular design, separation of building systems into independent layers, and integration of information technology can facilitate building adaptability. The development of measurement tools from simple qualitative approaches to comprehensive models such as GAAT, OBAT, and OFAT designed specifically for healthcare facilities. However, their implementation still faces gaps especially in different local contexts. This research contributes to the understanding of the importance of adaptability in hospital design and highlights the need for the development of more specific measurement tools for the Indonesian context.
Co-Authors Anwar Us, Kasful Gatot Nazir Ahmad Hamidah . Heince R. N. Wokas Jantje J. Tinangon Santosa, Revianto Budi Yulianto Purwono Prihatmaji, Yulianto Purwono