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Analisis Penerapan Perhitungan Dan Pemotongan PPh 21 Atas Dosen Tetap Pada Politeknik Pos Indonesia Satria, Muhammad Rizal; Fatmawati, Ade Pipit
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The tax sector is an essential source of income for the State, in addition to that the tax serves to financegovernment expenditures and regulate or implement government policies. One fee that is a source of stateincome is an income tax on individuals or often referred to as Article 21 income tax. In calculating PPh21, sometimes there are still people who make fundamental mistakes, such as incorrectly applyingapplicable tariffs. And this happened at Polytechnic Pos Indonesia, taxpayers who should be subject to aprogressive tax rate of 15% turned out to only be charged a scale of 5%, this caused at the end of the taxcalculation the permanent lecturers of Polytechnic Pos Indonesia experienced significant underpayments.The incorrect setting of these rates causes inconvenience for permanent lecturers because they have to payback taxes with a significant enough value. From the results of the analysis conducted, the calculation ofincome tax, the application of the amount of Gross income, Position Costs, PTKP, PKP, and 21 tax ratesfor permanent lecturers at Polytechnic Pos Indonesia is correct based on the applicable tax laws. Aftercomparing the results of calculations made by institutions, it was found that the tax rates applied to the PosIndonesia Polytechnic were following the Income Tax Law Number 36 of 2008 and the Tax DirectorGeneral Regulation Number Per-31 / PJ / 2012. The Pos Indonesia Polytechnic has also reported PPh 21by using SPT and SSP following the rules and regulations that apply correctly and adequately.

Penyusunan Laporan Keuangan Perusahaan Menggunakan Aplikasi Spreadsheet : (Pada PD Beras Padaringan) Satria, Muhammad Rizal; Fatmawati, Ade Pipit
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research is designed to create financial reports using the Spreadsheet application. The application was chosen because many companies in Indonesia, especially MSMEs, process and prepare financial reports using spreadsheets in Microsoft Excel. Many companies have used integrated computer software-based accounting applications, but they still use Spreadsheets in Microsoft Excel as initial data as well as corporate backup data. There are also many companies that still use traditional methods in financial accounting, one of which is PD Padaringan Rice. The company is still recording accounting manually, it is related to funds to buy an integrated accounting application, therefore it is necessary to make a model of the company's financial reporting work using the Spreadsheet program. This is expected to help PD Padaringan Rice and other SMEs who want to make financial reports easily, cheaply and in accordance with SAK ETAP using the Spreadsheet application in Microsoft Excel

PENGARUH TOTAL ASET DAN TINGKAT HUTANG TERHADAP TARIF PAJAK EFEKTIF DI PERUSAHAAN BUMN YANG TERCATAT PADA BURSA EFEK INDONESIA Fatmawati, Ade Pipit; Aprillia, Eunike
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3375

In Indonesia, the largest capacity to support the needs of the state is taxes. The company is part of the corporate tax subject. The aim to find effect of total assets and debt leveels to effective taxrates inBUMN liisted in Indonesia Stock Exchange. Researchers use quantitattive methods and associative problem formulation in the form of cause and effect. Using purposive sampling part of the type of non-probability sampling obtained 50 data. DescriptiveStatistics, ProductMoment Correlation Analysiis, MultipleCorrelation Analysiis, Multiiple Regression Analysiis, CoefficientDetermination Analysiis, PartialHypothesis Testiing, and SimultaneousHypothesis Testing areuse anaalyze data. The results show that total assets have effect to effectivetax rate, debt rate has no effect to effective taxrate and total assets and debt rate have an effect on the effeective taxrate simultaneously.

ANALISIS PENERAPAN WHISTLEBLOWING SYSTEM DALAM PENCEGAHAN TERHADAP KECURANGAN (FRAUD) PADA PT PEGADAIAN KANTOR WILAYAH X BANDUNG Fatmawati, Ade Pipit; Hidayah, Nurul
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3639

Kasus kecurangan (fraud) yang terjadi pada PT Pegadaian dalam kurun waktu berdekatan yaitu tahun 2015, tahun 2016, dan tahun 2018 yang tertuang dalam laporan konsolidasi menunjukkan lemahnya sistem pencegahan kecurangan (fraud). Laporan tugas akhir ini bertujuan untuk mengetahui bagaimana whistleblowing system yang diterapkan, upaya pencegahan kecurangan (fraud) yang dilakukan, serta pengaruh penerapan whistleblowing system dalam pencegahan kecurangan (fraud) pada PT Pegadaian Kantor Wilayah X Bandung. Peneliti menggunakan jenis penelitian kuantitatif dengan teknik sampling yaitu purposive sampling yang mana jumlah sampel sebanyak 68 orang karyawan. Teknik pengumpulan data yang dilakukan adalah kuesioner dengan menggunakan skala Likert dan studi pustaka. Adapun teknik analisis datanya yaitu uji validitas, uji reabilitas, uji normalitas data, uji korelasi, uji regresi linier sederhana, uji t, dan uji koefisiensi determinasi. Hasil penelitian menunjukkan penerapan whistleblowing system dapat mempengaruhi pencegahan terhadap kecurangan (fraud) pada PT Pegadaian Kantor Wilayah X Bandung dengan hasil perhitungan thitung > ttabel atau 4,902 > 1,67591 dengan koefisiensi determinasi sebesar 32,5%.

PENGARUH LONG TERM DEBT TO EQUITY RATIO DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021-2023 Fatmawati, Ade Pipit; Ramadan, Mohamad Rizky
LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i1.4018

A retail company is a person or business whose primary business is selling directly to end users in small quantities. After the phenomenon of changes in shopping trends and declining profits that led to the closure of several retail establishments, the author is interested in conducting Conduct research on the subject. This study plans to decide the effect of long haul obligation to value proportion and deals development on monetary trouble in retail subsector organizations recorded between 2021-2023 on the Indonesia Stock Trade. Quantitative techniques and secondary data are used in this investigation. A purposive selection approach was used to pick 105 samples in total. A two-tailed test was used to evaluate the hypothesis. Numerous techniques, including the data normalcy test, coefficient of determination, multiple correlation, product moment correlation, various relapse examination, T test, and F test, were utilized for the information investigation. The review's discoveries show that while long haul obligation to value proportion altogether affects monetary difficulty, deals development affects it.

PENGARUH NET WORKING CAPITAL DAN OPERATING CASH FLOW TERHADAP CASH HOLDING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Fatmawati, Ade Pipit; sarifah, sarifah
LAND JOURNAL Vol. 6 No. 2 (2025): Juli 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i2.4248

In conducting business activities, there must be a significant change in the situation to affect business activities. The COVID-19 pandemic that has hit the world since the beginning of 2020 has had a significant impact on a variety of sectors, including the property and real estate sectors. This leads to a decrease in revenue and profits, which also results in a fall in corporate cash, which can cause companies to struggle to meet their short-term obligations and lose investment opportunities. Companies need to anticipate this by estimating the optimum amount of cash holding to balance the company's operational fund needs. The aim of this study is to look at the influence of Net Working Capital and Operating Cash Flow on Cash Holding. This study uses quantitative research methods and sample techniques using purposive sampling. Data processing using the SPSS version 27 application with the analytical tools used are normality tests, product moment correlation tests, double correlation tests, duplicate regression tests, determination coefficients, F tests, and T tests. The results of the tests in this study showed that partially net working capital has no influence on cash holdings, while operating cash flow partially has influence over cash holdings. Meanwhile, simultaneously, net working capital and operating cash flow have a significant influence on cash holdings.

PENGARUH HUTANG JANGKA PANJANG TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR LOGISTIK DAN PENGANTARAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Rohyana, Cahyat; Fatmawati, Ade Pipit; Putri, Amanda Gilang
LAND JOURNAL Vol. 6 No. 2 (2025): Juli 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i2.4277

ABSTRAK Industri logistik dan pengantaran di Indonesia mengalami pertumbuhan pesat dalam beberapa tahun terakhir, didorong oleh pertumbuhan e-commerce dan meningkatkan permintaan akan layanan logistik. Pertumbuhan ini juga membawa beberapa tantangan, karena persaingan di Industri logistik semakin ketat maka perlu menciptakan ide-ide yang menarik supaya meningkatkan efisiensi untuk tetap kompetitif. Laba merupakan tujuan fundamental bagi perusahaan. Tanpa laba, perusahaan akan kesulitan dalam menjalankan operasionalnya secara berkelanjutan. Terdapat tiga perusahaan yang mengalami penurunan laba pada tahun 2023 diantaranya yaitu PT TEMAS, PT Samudra Indonesia PT Satria Antaran Prima Express. Penurunan ini tentunya perlu ditindaklanjuti dengan langkah-langkah yang tepat. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan sub sektor logistik dan pengantaran yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan Metode Kuantitatif dengan teknik non-probability sampling (purposive sampling). Sebanyak 35 laporan keuangan perusahaan dijadikan sampel dan dianalisis menggunakan IBM SPSS 27, teknik analisis yang digunakan yaitu Uji Normalitas, Uji Korelasi Product Moment, Analisis Regresi Linier Sederhana, Analisis Koefisien Determinan, dan Uji t. Hasil uji t yang dilakukan dengan menggunakan IBM SPSS Statistic Versi 27, menunjukkan bahwa hutang jangka panjang berpengaruh positif dan signifikan terhadap laba bersih. ABSTRACT The logistics and delivery industry in Indonesia has experienced rapid growth in recent years, fuelled by the growth of e-commerce and increasing demand for logistics services. This growth also brings some challenges, as the competition in the logistics industry is getting tougher, it is necessary to create interesting ideas in order to increase efficiency to remain competitive. Profit is a fundamental goal for companies. Without profit, the company will find it difficult to run its operations sustainably. There are three companies that experienced a decline in profits in 2023 including PT TEMAS, PT Samudra Indonesia PT SAPX This decline certainly needs to be followed up with the right steps. The data used in this study are secondary data in the form of financial statements of logistics and delivery sub-sector companies listed on the Bursa Efek Indonesia. This research uses Quantitative Methods with non-probability sampling techniques (purposive sampling). A total of 35 company financial reports were sampled and analysed using IBM SPSS 27, the analysis techniques used were Normality Test, Product Moment Correlation Test, Simple Linear Regression Analysis, Determinant Coefficient Analysis, and t Test. The results of the t test conducted using IBM SPSS Statistic Version 27, show that long-term debt has a positive and significant effect on net income.

SOSIALISASI TENTANG BIDANG-BIDANG AKUNTANSI DAN PROFESI AKUNTAN PADA SISWA-SISWI JURUSAN AKUNTANSI DI SMKN 1 SUBANG Satria, Muhammad Rizal; Fatmawati, Ade Pipit; Marismiati, Marismiati; Firmansyah, Indra
INTEGRITAS : Jurnal Pengabdian Vol 5 No 2 (2021): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v5i2.982

Jurusan akuntansi di SMK merupakan salah satu jurusan yang memiliki respon positif dan banyak peminatnya, sehingga jumlah siswa jurusan akuntansi di SMK sangat signifikan. Namun, SMK sebagai penyumbang pengangguran tertinggi sehingga menimbulkan banyak pandangan negatif terhadap sistem pembelajaran di SMK, kemampuan lulusan SMK, pengelolaan SMK dan kebijakan pengembangan SMK. Menyadari hal tersebut, maka Kemendikbud dan SMK mensiasati dengan program BMW yaitu Bekerja, Melanjutkan dan Wirausaha. Namun Siswa-siswi SMK masih saja kebingungan ketika mulai mendekati masa kelulusan untuk menentukan masa depan mereka. Metode yang digunakan dalam melaksanakan kegiatan, yaitu: Memberikan Slide materi untuk bahan bacaan bagi para peserta berkaitan dengan topik sosialisasi; Melakukan sosialisasi/ceramah yang diberikan oleh narasumber-narasumber yang berkompeten dalam bidangnya; Kemudian dilakukan diskusi. Kegiatan ini dihadiri oleh 81 Siswa dan siswi jurusan akuntansi di SMKN 1 Subang dan dari hasil kuesioner menyatakan bahwa 58 siswa ingin Bekerja, 20 siswa ingin Melanjutkan kuliah dan 3 siswa ingin Wirausaha. Dari hasil kuesioner juga menyatakan bahwa pada dasarnya peserta memahami materi yang diberikan dan bermanfaat untuk menambah wawasan serta pengetahuan mereka di bidang akuntansi dan profesi akuntan.

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