Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
All Journal PREMISE LAW JURNAL Jurnal Minfo Polgan (JMP) Jurnal Pengabdian Bukit Pengharapan Jurnal Studi Akuntansi Pajak Keuangan
SALIM, DENNY
Politeknik Unggulan Cipta Mandiri
Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
ASPEK HUKUM PERTANGGUNGJAWABAN KOMISARIS NOMINEE DALAM PERSEROAN TERBATAS ATAS TINDAK PIDANA YANG DILAKUKAN PERSEROAN DENNY SALIM
PREMISE LAW JURNAL Vol 8 (2016): VOLUME VIII TAHUN 2016
Publisher : PREMISE LAW JURNAL

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

Abstract

In the practice of corporation, a lot of nominee practices can be found in the organs of limited liability companies. Nominee Commissioner is used by the real owner of the company (beneficiary) in order to control the company freely—especially to the extent of the approval award for the Board of Directors’ (which might be Nominee Director as well) actions that need the approval from the Board of Commissioners—which is misused for committing crimes only for the sake of profit earning. This research is the research which uses the normative juridical or doctrinal legal study. The conclusions drawn from the result of this study are: the appointment of Nominee Commissioner is undertaken so that the real company owner (beneficiary) will be able to control the company freely without any concern of his/her name being appeared in the company documents dan could evade from legal liability if the Nominee Commissioner as the supervisory organ of the company did not  perform his/her duties and obligations which resulted in the charges of legal sanctions; a Nominee Commissioner—given the reality that he/she is a mere fictitious commissioner organ who does not have any authorisation over the company—can always be charged of criminal liability towards the criminality (-ies) of the company by taking into the consideration of the mistake element inside himself/herself; and the charging of criminal liability towards both corporation and Nominee Commissioner altogether can only be carried out if the provisions have been regulated under certain prevailing laws.   Keywords: Nominee Commssioner, Criminal Liability, Limited Liability Company
PENDAMPINGAN PENYUSUNAN BUSINESS PLAN BAGI PELAKU UMKM DI KELURAHAN DURIAN KECAMATAN MEDAN TIMUR Winata, Clarrissa; Sitompul, Pretty Naomi; Salim, Denny
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 2 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i1.197

Abstract

Bisnis di Indonesia sudah sangat banyak, dari perusahaan mikro sampai perusahaan besar sehingga persaingan bisnis semakin kompleks. Persaingan dalam menjual produk maupun jasa semakin banyak, sehingga banyak para pengusaha menawarkan produk maupun jasanya dengan berbagai macam cara agar konsumen tertarik untuk membeli produk atau jasa yang dijual, untuk itu sangatlah penting membuat perencanaan bisnis. Perencanaan bisnis merupakan pedoman untuk mempertajam rencana-rencana yang diharapkan, dan cara mencapai sasaran yang ingin dicapai. Pendampingan Penyusunan Business Plan Bagi Pelaku UMKM di Kelurahan Durian Kecamatan Medan Timur dilakukan karena masih banyak pelaku UMKM yang belum mengerti dan memahami tentang bagaimana penyusunan perencanaan bisnis yang baik untuk mengembangkan usahanya.
PELATIHAN PERENCANAAN KEUANGAN BAGI SISWA SMA DI SEKOLAH GAJAH MADA MEDAN Khairani, Khairani; Sitompul, Pretty Naomi; Salim, Denny; Winata, Clarrissa; Wijaya, Selvia Fransiska
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 2 (2024): Spesial Issue
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i1.620

Abstract

The Community Service Program (PKM) titled "Financial Planning Training for Students at Gajah Mada High School Medan" aims to enhance financial literacy among high school students through lectures, interactive discussions, and practical simulations. This program successfully improved students' understanding of basic financial planning concepts, such as budgeting, the importance of saving, and wise expenditure management. However, some students still faced challenges in distinguishing between needs and wants and allocating budgets effectively. Parental involvement was also identified as a critical factor in fostering good financial habits among students. Overall, this program made a positive contribution to increasing students' financial literacy and instilling financial management skills beneficial for their future. Recommendations include conducting follow-up training sessions and enhancing sustained parental involvement.
PENGELOLAAN MANAJEMEN KEUANGAN YANG PROFESIONAL DALAM PENGEMBANGAN BISNIS PADA ERA DIGITALISASI DI KELURAHAN DURIAN, KECAMATAN MEDAN TIMUR Winata, Clarrissa; Salim, Denny; Sitompul, Pretty Naomi; Khairani, Khairani
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.431

Abstract

The purpose of this community service activity (PkM) is to provide knowledge and information on how to manage finances effectively so that it can be applied in the businesses of the community in Kelurahan Durian, Medan Timur District. The business owners in Kelurahan Durian, Medan Timur District can understand and comprehend how to manage financial management properly. Furthermore, the business owners in Kelurahan Durian, Medan Timur District will be able to learn about how to manage finances in business effectively in the era of digitalization. Overall, the PkM activities received a positive and enthusiastic response from the residents. Continued assistance will be provided to the business owners in Kelurahan Durian, Medan Timur District to enhance their skills and understanding of financial management in business during the digitalization era.
PENERAPAN METODE PENYUSUTAN MENURUT KETENTUAN PAJAK DAN PENGARUHNYA TERHADAP PAJAK PENGHASILAN BADAN DI PT BUANA RANTAI BERKAT ABADI MEDAN Stefvy; Denny Salim
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.415

Abstract

This research was conducted at PT Buana Chain Berkat Abadi Medan. This company is a spare parts distributor. The company has many fixed assets. Depreciation costs have an impact on company profits. Companies realize that the right depreciation method can minimize corporate tax income in a particular tax year. However, the depreciation method must be carried out based on the Income Tax Provisions in calculating tax income correctly. Company employees do not have sufficient experience and skills in taxation. Under these conditions, there is a possibility that employees may make mistakes in applying the depreciation method based on the Income Tax Provisions. The correct depreciation method in accordance with the Income Tax Provisions has an impact in determining the correct Corporate Income Tax. This research will analyze the application of depreciation methods in companies so that companies can recognize depreciation costs correctly in calculating the entity's tax income. In addition, this research can provide information on appropriate depreciation methods that can be used to minimize income tax payments for a particular tax year.
Manajemen Pajak Terhadap Penghasilan Pajak Badan Berdasarkan UU Pajak Penghasilan di PT Melakim Inti Perkasa Stefvy Stefvy; Denny Salim; Diana Afriani
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14874

Abstract

Self-assessment system can cause the possibility of overpayment or underpayment as well as the wrong report of taxes, therefore, tax review is required in order to check whether the tax obligations are already in compliance with the Tax Provisions to avoid tax penalties. This research is done in PT Melakim Inti Perkasa which is engaged in selling laboratory equipment & chemical and providing service repair the laboratory equipment. The purpose of this research is to know the implementation of Entity Income Tax obligation through tax review. Types of this research is descriptive research with case study in PT Melakim Inti Perkasa and the research object is tax review of entity’s income tax in PT Melakim Inti Perkasa for year 2023. Data which is collected is secondary data. Research result shows that based on the results of the analysis and evaluation conducted by the writer on the fiscal reconciliation is the company does not conduct fiscal reconciliation properly. The company does not conduct fiscal correction for some revenue and expenses in the amount Rp.99,841,990.00 which can increase the taxable income after tax review. Therefore, the company should pay additional income tax in amount Rp.17,392,943.00 to tax office with the fines in amount Rp.3,805,144.00.
Co-Authors Clarrissa Winata Diana Afriani Khairani Khairani Sitompul, Pretty Naomi Stefvy Stefvy Stefvy, Stefvy Wijaya, Selvia Fransiska