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Pengaruh Penerapan Sistem Pengendalian Manajemen Pada Pendapatan Dan Biaya Terhadap Kinerja Keuangan Klinik Mitra Medika Rancaekek Di Masa Pandemi COVID-19 Sagita, Melda; Hamdati, Sherien Leni; Noerwulantari, Anoegrah; Hasyim, Muhammad Ardi Nupi
JURNAL ADMINISTRASI & MANAJEMEN Vol 11, No 1 (2021): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v11i1.1392

Abstract

Mitra Medika Clinic is a company engaged in outpatient general health. Mitra Medika Clinic has not managed a good management system in measuring company performance from the aspect of financial statements.  The author aims to measure the financial performance of Mitra Medika Rancaekek Clinic by implementing a management system appropriate to the conditions during a pandemic.  By using quantitative methods, researchers compare financial reports from year to year and the application of good financial management from several indicators.  Then the conclusions are obtained: (1) Responsibilities that are able to fulfill their responsibilities to financial institutions and financial reports.  (2) Ability to fulfill obligations, in fulfilling company obligations to pay salaries and be able to meet the operational needs of the clinic.  (3) Employee honesty by measuring honesty in making financial reports.  (4) The effectiveness and efficiency of the company is measured by the level of other indicators so as to produce a high level of effectiveness and efficiency.  (5) Management control of employees in carrying out the job description.Keyword :Financial Performance, Scala likert, Mitra Medika Clinic
Analisis penerapan penyesuaian tarif pajak penghasilan badan dan prosedur pemindahbukuan Sagita, Melda; Sugiyanto, Sugiyanto; Sumaryana, Fitriana Dewi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2594

Abstract

Taxpayers often make mistakes in determining the tax burden that causes losses for the taxpayer. The purpose of this study is to determine the appropriate and beneficial tax provisions for cooperative business entities in determining the income tax payable. The data obtained is sourced from the Cooperative PHU Report for the Financial Years of 2020 and 2021. The analytical method used is descriptive qualitative analysis. The results of the study concluded that Cooperatives benefited more from using the Tariff of Government Regulation in Lieu of Law no. 1 of 2020, because the tax burden owed by the taxpayer is smaller than the calculation according to the Tariff Regulation Article 17 paragraph 2 letter a of Law no. 36 of 2008, with the results of the discussion and analysis, namely the Koperasi Serba Usaha Tandangsari, so far, in compliance with the cooperative, it has carried out the obligation to pay taxes. The Koperasi Serba Usaha Tandangsari should be able to adjust the applicable corporate income tax rate.