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All Journal Journal of Economics, Management, Business And Accounting (JEMBA) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi JIMIA JURNAL PENDIDIKAN, HUMANIORA, LINGUISTIK DAN SOSIAL (JAGADDHITA) KINERJA : Jurnal Ekonomi dan Bisnis Indonesian Journal of Strategic Management (IJSM)
kesumah, priatna
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS PROSEDUR PENGELOLAAN PENGADAAN BARANG (METODE PEMBAYARAN UP) DAN KEWAJIBAN PERPAJAKANNYA DI PENGADILAN TINGGI BANDUNG Al-ghifari, Luqman Ali; Gunardi, Gunardi; Kesumah, Priatna
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v4i2.204

Abstract

This study examines the Analysis of goods procurement procedures and the collection mechanism of Tax Obligations at Pengadilan Tinggi Bandung. Using a descriptive qualitative approach through interviews, observations, and document analysis, the research reveals that the institution has implemented a procurement system divided into two payment methods: Uang Persediaan (UP) for transactions below Rp10 million and SPM-LS for higher-value transactions. The procurement process demonstrates good governance in terms of planning, execution, and financial accountability. However, discrepancies were found in the reporting of PPh 22 periodic tax returns through the DJP Online system, attributed to human resource limitations, heavy workload of treasury staff, and technical issues with computer equipment. Regarding supervision, the role of the Tax Office was deemed suboptimal in monitoring compliance. The study recommends improvements to the electronic reporting system, human resource capacity building through training, and strengthening both internal and external monitoring mechanisms to ensure tax compliance.
PELATIHAN PEMBUATAN NPWP BAGI MAHASISWA PRODI AKUNTANSI SEMESTER 5 POLITEKNIK PAJAJARAN ICB BANDUNG DENGAN METODE PRAKTIK MENGGUNAKAN WEB PAJAK CORETAX Gunardi; Kesumah, Priatna
JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Vol 3 No 2 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA)
Publisher : ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/adidharma.v3i2.210

Abstract

Community service is one form of implementing the Tri Dharma of Higher Education. This activity aims to improve students’ understanding and skills in creating a Taxpayer Identification Number (NPWP) online through the Coretax tax platform. The target participants were 25 fifth-semester students of the Accounting Study Program at Politeknik Pajajaran ICB Bandung. The method used was direct practice in online NPWP registration. The results showed that all participants were able to understand the procedures and successfully create their NPWP. Through this activity, students are expected to be better prepared to fulfill their tax obligations as taxpayers while also gaining additional competence in tax administration.
DINAMIKA MAKROEKONOMI INDONESIA, ANALISIS FAKTOR-FAKTOR PENENTU PERTUMBUHAN EKONOMI Gunardi; Gunardi, Gunardi; Veranita, Mira; Turyandi, Itto; Wahyudi, Wahyudi; Kesumah, Priatna; Hutahaean, Limbert; Framesthi, Dyah Bayu
IJSM Vol 8 No 2 (2025): Indonesia Journal of Strategic Management
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/64x43t32

Abstract

This research aims to analyze the determinants of Indonesia's economic growth using a qualitative approach. By understanding the complex relationships among macroeconomic variables, it is expected to provide more effective policy recommendations to promote sustainable economic growth. The analysis results indicate that monetary policy, investment, and labor market conditions play crucial roles in determining the direction of economic growth. A stable monetary policy contributes to increased purchasing power and domestic consumption. Additionally, foreign direct investment (FDI) serves as a primary driver of growth by enhancing infrastructure and technology. Despite challenges such as global uncertainty and commodity price fluctuations, opportunities for growth remain wide open through innovation and the adoption of new technologies
Co-Authors Akhriman Ahmad Ahsanudin, Akhriman Al-ghifari, Luqman Ali Budi, Mutiara Setia Damayanti, Nurul Dematria Pringgabayu Dyah Bayu Framesthi Era Purike Fadhilla Syam, Shilmi Gorda, Mohamad Gunardi Gunardi Gunardi Hutahaean, Limbert Idah Rosidah Jundi, Paris Kurniawan, Sandy Nadia Rizky Amelia, Nadia Neneng, Yanti Andriani Novaghiya, Aghniya Sabila Nunung Nurjanah Nur Azizah Puspa Marcellina, Denna Ramadani, Siti Nur Khoiriyah Ramadhan Ramadhan Ramadhanti, Ersa Novell Rifadz Kamaludin, Rifadz Selawati, Sena Sinta Amelia, Dina Sobandi, Yasya Malihah Adawiyah Sri Wahyuni Theophanye, Valerie Tobing, Fitriani Turyandi, Itto Veranita, Mira Wahyudi Wahyudi Wan Rizca Amelia, Wan Rizca Wan Suryani