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All Journal Jurnal Ilmiah Akuntansi Manajemen Jurnal Ilmiah Akuntansi Peradaban JURNAL LENTERA AKUNTANSI Journal of Economics Review (JOER) Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Managerial Auditing Research Advances in Taxation Research Advances in Community Services Research Celebes Journal of Community Services Jurnal Akuntansi
Ikhtiari, Kirana
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Advances in Applied Accounting Research

 1 
Income Tax Calculation and Deposit Analysis Ikhtiari, Kirana
Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i1.36

Abstract

The purpose of this study was to determine whether the calculation of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 154/PMK.03/2010 and to determine whether the payment of income tax article 22 on procurement goods at the Tana Toraja Regency Education Office have been carried out properly in accordance with the Minister of Finance Regulation Number 242/PMK.03/2014. This research method is descriptive qualitative and quantitative descriptive by using interview and documentation method. Data analysis using Descriptive Analysis. The results of the study found that: (1) the calculation of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 154/PMK.03/2010; and (2) the payment of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 242/PMK.03/2014.
Internal Control System for Cash Receipts in Hospitals Kalsum, Ummu; Ikhtiari, Kirana
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.102

Abstract

Purpose: This study aims to evaluate the effectiveness of the internal control system for cash receipts at the Makassar Regional General Hospital, a public healthcare institution under the supervision of the Makassar City government. The research focuses on how well internal controls function to ensure operational smoothness and safeguard cash assets. Research Design and Methodology: A descriptive qualitative approach was adopted to analyze the internal control system in place. Data were collected through interviews and observations as primary sources and supplemented with secondary documentation. The study was conducted at the Makassar Regional General Hospital and focused explicitly on internal processes related to cash receipts. Findings and Discussion: The results indicate that the hospital has implemented a robust internal control system for managing cash receipts, with proper procedures in place, including authorization, documentation, and segregation of duties. Nonetheless, certain areas still show potential for improvement to enhance overall effectiveness and reduce risk exposure. Implications: The findings highlight the importance of robust internal controls in public sector institutions and underscore the need for continuous review. Further research is recommended to compare internal control practices across similar hospitals, contributing to policy development and improved financial accountability in public health services.
Co-Authors Abna, Nurul Rafiqa Auliyah Abrar, Nur Alfira Agung Durya, Ngurah Pandji Mertha Ahmad, Muhammad Aldy Ameliana, Yana ARI SUSANTO Azis, Dhea Ananda Azis, Dian Eka Pusvita Azizah Rumadan , Nurul Damayanti, Dwi Selvira Darwis Lannai Dwiyanti, Rismala Entis Sutisna Ependi, Nur Haris Fahira, Andi Nurul Hamzah Ahmad, Hamzah Ibrahim, Fifi Nurafifah Junaid, Asriani Mursalim Muslim Muslim Ningsih, Dina Surya Nurfadila Nurfadila, Nurfadila Nurwahyuni Nurwanah, Andi Purwitasari, Maria Evy Putri F, Annisa Aulia Utami Ramadani, Dinda Ratna Sari Sadham, Muhammad Shaleh, Musliha Suhri, Lutfia Dwi Syam, Hasnidar SYAMSU ALAM Tjan, Julianty Sidik Ummu Kalsum