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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Darmabakti Cendekia: Journal of Community Service and Engagements Jurnal Sistem Informasi dan Sistem Komputer Jurnal Paradigma Akuntansi Room of Civil Society Development Room of Civil Social Development Jurnal Serina Abdimas
Henny
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Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH EFISIENSI MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN CONSUMER NON-CYCLICALS Henny; Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38886

Abstract

The purpose of this study was to determine how well-managed working capital affects the profitability of non-cyclical consumer companies traded on the Indonesia Stock Exchange. Turnover of cash, inventory, and receivables are the three pillars on which Working Capital Management depends. This examination will be carried out between 2023 and 2025. The study used a purposive sampling strategy to collect 89 observations from 29 different companies. We use IBM SPSS Statistics version 30 for data management and multiple linear regression analysis to investigate correlations between variables. The results showed that cash turnover affects profitability. In contrast, accounts receivable and inventory turnover do not significantly affect profitability. All three indicators of turnover are highly correlated with profitability. Better working capital management and, by extension, increased revenue for business owners and managers, should be the end result of this study.
PENGARUH KEBIJAKAN TARIF EFEKTIF RATA-RATA (TER) PADA PEMOTONGAN PPH 21 ATAS PENGHASILAN PEGAWAI TETAP PT.XYZ Sthella Valentia; Purnamawati Helen Widjaja; Henny
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39062

Abstract

The implementation of the Effective Average Rate is regulated through Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168/PMK.03/2023, which took effect on January 1, 2024. This study aims to examine the differences in the calculation of Article 21 Income Tax before and after the implementation of the Effective Average Rate system for permanent employees at PT. XYZ. Using a comparative quantitative approach, this study found that the amount of monthly withholding differs between the progressive tax rate method and the Effective Average Rate method. However, the total annual Income Tax Article 21 liability remains largely unchanged. Although the implementation of the Effective Average Rate does not significantly alter the annual tax burden, it affects the amount of employees’ monthly take-home pay.
Co-Authors AKHMAD Christiano Cannavaro Delvi Estralita Trisnawati HARTATI Herlin Tundjung Setijaningsih Ilin Sukma indah Julio Cruise La Jeti Loanita Earlyanti Marchella Ang Marwah Muharman Noneng Nurhayani Purnamawati Helen Widjaja Risman, Kadar Rizma Adlia Syakurah Siti Misra Susanti Steven Sthella Valentia Veren Widyatmike Gede Mulawarman Wifa Zahra, Alya Puspita Zahra