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All Journal MATEMATIKA Jurnal Teknik Sipil USU Jurnal Sekolah Dasar Perspektif : Review Penelitian Tanaman Industri Interest : Jurnal Ilmu Kesehatan Jurnal Keterapian Fisik Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Journal of Epidemiology and Public Health Conference on Innovation and Application of Science and Technology (CIASTECH) Lakon Jurnal Pengkajian & Penciptaan Wayang Jurnal Literasiologi Industri Inovatif : Jurnal Teknik Industri Jurnal Karinov Jurnal Teknik Industri Terintegrasi (JUTIN) TIN: TERAPAN INFORMATIKA NUSANTARA JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Journal of Industrial and Engineering System Jurnal Mandiri IT Educate: Journal of Community Service in Education Paradigma Indonesian Journal Computer Science (ijcs) Innovative: Journal Of Social Science Research Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan Indonesian Journal of Acupuncture International Journal of Education, Vocational and Social Science
Sumanto Sumanto
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Journal : JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)

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CALCULATION OF INCOME TAX (PPH) ARTICLE 21 PERMANENT EMPLOYEES (Case Study at the Semarang District Attorney's Office in 2020) Afifah Nurul Khikmah; Sumanto Sumanto
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i1.3612

Abstract

Income Tax is a mandatory contribution imposed on a Tax Subject on income received or earned in one tax year. The problem that arises is that there is still an error in calculating the income tax at the Semarang District Attorney's Office. The purpose of this study was to determine the calculation, payment, and reporting of Income Tax (PPh) Article 21 for permanent employees at the Semarang District Attorney's Office in 2020 and to determine the suitability of calculating, paying, and reporting Income Tax (PPh) Article 21 for permanent employees at the Prosecutor's Office. State of Semarang Regency in 2020 based on Law Number 36 of 2008 and Regulation of the Director General of Taxes Number PER-16/PJ/2016. The data used are primary and secondary data. Methods of data collection using observation, interviews and literature study. The writing method uses descriptive and exposition methods. The results of this study indicate that the Semarang District Attorney's Office has calculated, paid and reported Income Tax (PPh) Article 21 for permanent employees in 2020 through a third party (KPPN). In tax calculations, there are still errors including in determining status, office fees, pension contributions and PTKP which affect the determination of Article 21 Income Tax (PPh) which is deducted, resulting in an underpayment difference of Rp.1,864,150.00
PENGARUH PENGGUNAAN MEDIA SOSIAL BAGI PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) Mardinawati Mardinawati; Budhi Adhiani; Sumanto Sumanto; Teguh Budi Santosa; Maharani Rona Makom
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4578

Abstract

The research was conducted on Micro, Small and Medium Enterprises (MSMEs) in the Magelang and Temanggung areas. The problem in this study is whether social media and its benefits affect the development of Micro, Small and Medium Enterprises (MSMEs). How does the use of social media affect the marketing of Micro, Small and Medium Enterprises (MSMEs). The purpose of this study is to determine the effect of using social media on the development of Micro, Small and Medium Enterprises (MSMEs). to determine the effect of using social media on the marketing of Micro, Small and Medium Enterprises (MSMEs). The method in this research is this research is a descriptive observational research on Micro, Small and Medium Enterprises (MSMEs) in Magelang City and Temanggung City. This study uses in-depth interviews and observations of SMEs. Methods of descriptive statistical analysis and qualitative analysis. Results are displayed in tables and graphs. The results show that MSMEs have used social media in developing their business, especially in product introduction and marketing. The most widely used social media are Facebook, Instagram and WhatsApp
STRATEGI PENGEMBANGAN KOMPETENSI PELAKU USAHA UMKM MENUJU KEBERLANJUTAN USAHA Makom, Maharani Rona; Adhiani, Budhi; Sumanto, Sumanto; Mardinawati, Mardinawati; Santosa, Teguh Budi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyse business profile factors through human resource profiles, ICT skills, external environmental support and financial literacy skills that affect business sustainability. The research was conducted using a qualitative research design. The data collection method used interview techniques with five informants from MSME actors in Manding Village, Temanggung, Central Java and triangulated sources to analyse the validity of the data. The results of this study show a description of the condition of business management in Manding Village, Temanggung seen from the profile of SME resources, competence in using ICT, external support and financial literacy. From the interview results, it can be seen that there is still a lack of training intensity, business socialisation assistance, especially related to marketing, technology use and business financial management. Employees only focus on the production process and product manufacturing. There is still a lack of competence in the use of ICT and business financial management. Currently, MSME players in Manding Village, Temanggung still rely on their own capital because there is no capital assistance, incentives or business management facilities from related agencies. The implications of this research are expected to be a consideration for the government to improve the competence of MSME entrepreneurs through training and financing.
Co-Authors 'Aini, Fatimah Qurrota Adhiani, Budhi Afifah Nurul Khikmah Ali Mahmudi Amir Amir Andi Setiawan Ariskawati, Mila Arshad, Muhammad Waqas Badri, Sholichan Budhi Adhiani Budhi Adhiani Christina Cahya, Titus Dwi Danies Seda Yuseva Darmawi . Dedi Triyanto DENY KURNIAWAN Dhina Puspasari Wijaya, Dhina Puspasari Fahroni, Aldiwa Alfa Thira Nur Gutama, Deden Hardan Hartono Hartono Heni Nur Kusumawati Idha Rizqi Pratiwi Indra Chaidir, Indra Joko Tri Haryanto Kadir, Fauwas Abdul Maharani Rona Makom Makom, Maharani Rona Mardinawat Mardinawat Mardinawati Mardinawati Mardinawati, Mardinawati Maria Dewi Christiyawati Maria Dewi Christiyowati Mochamad Wahyudi Murtiningsih Murtiningsih Muslim A Ningtyas, Listina Ade Widya Noviyanto Pramuntadi, Andri Pujiastuti, Lise Retno Winarti Ryan Randy Suryono Saefudin Saefudin Sanriomi Sintaro Santosa, Teguh Budi Sentot Achmadi Setiawansyah Setiawansyah Sholichan Badri Siregar, Denny Solihin Solihin Sri Sudarmi Sri Yatmihatun Suci Wulandari Sulistyo Sulistyo Suparno Suparno Suwaji Handaru Wardoyo Suwaji Handaru Wardoyo, Suwaji Handaru Tabrani, Tabrani Teguh Budhi Santosa Teguh Budi Santosa Usep Kustiawan Yuri Rahmanto Zidan, Muhammad