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Analisis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Sak Etap) dalam Penyajian Laporan Keuangan pada Koperasi Sumber Bahagia Kota Bandung Putri, Ranti Amanda; Kurniawan, Aceng
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i2.6995

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Penyajian Laporan Keuangan pada Koperasi Simpan Pinjam Sumber Bahagia Kota Bandung, dan untuk mengetahui dan menganalisis penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada Koperasi Koperasi Simpan Pinjam Sumber Bahagia Kota Bandung. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif, dimana sumber penelitian ini berdasarkan data yang diberikan oleh Koperasi Simpan Pinjam Sumber Bahagia Kota Bandung baik berupa data fisik maupun hasil wawancara langsung dengan pihak terkait. Berdasarkan hasil penelitian Koperasi Simpan Pinjam Sumber Bahagia Kota Bandung tidak membuat Catatan Atas Laporan Keuangan. Sedangkan menurut SAK ETAP Catatan Atas Laporan Keuangan melengkapi Gambaran Umum Koperasi, Informasi Tentang Penyusunan Laporan Keuangan, Kebijakan Akuntansi, dan Penjelasan Yang Mendukung Pos-Pos dan Perhitungan Hasil Usaha.

Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Handayani, Hani; Kurniawan, Aceng
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.664

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations. This study discusses how to calculate and report value added tax at CV Greens Production. The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable. The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted, it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.

Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Kurniawan, Aceng; Handayani, Hani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.707

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations.This study discusses how to calculate and report value added tax at CV Greens Production.The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable.The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted,it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.

Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in Bandung City Pertiwi, Asri Banyu; Kurniawan, Aceng
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16556

This research is motivated by various problems related to the implementation of Electronic Fiscal Tools, including network problems. This research aims to determine the extent to which the implementation of the Electronic Fiscal Tool (EFD) has increased restaurant taxpayer compliance and restaurant tax revenue in the city of Bandung. The theory used to measure taxpayer compliance is Nurmantu's theory, while to measure effectiveness the theory of Minister of Home Affairs Decree Number 690,900,327 of 1996 is used. Researchers use a case study approach, which is a type of qualitative research, as an important part of the research process. The object of this research was carried out at the Bandung City Regional Revenue Agency Office and the restaurant taxpayer's place. In collecting data, researchers use primary and secondary data such as interviews, observation and documentation. The results show that in the implementation process of the Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in the City of Bandung it can be said to be quite optimal. Although there are still many shortcomings or obstacles faced by the Bandung City Bapenda in the first year of using the Electronic Fiscal Tool (EFD)

Profitability Ratio Analysis of the Leather Tanning Industry With Loan Capital Structure Interest System Kurniawan, Aceng
Indonesian Journal of Food Technology Vol 1 No 1 (2022): Indonesian Journal of Food Technology
Publisher : Program Studi Teknologi Pangan Fakultas Pertanian UNSOED

The leather tannery industry in Sukanggang Garut declined in number due to bankruptcy, which was caused by declining business profitability. The profitability of tanned leather craftsmen was initially 6.5 million rupiah to 2.3 million rupiah per ton of raw materials. The decline in the level of profitability was due to changes in the capital structure, with many using loan capital with an interest system compared to own capital. The purpose of this study was to determine the effect of interest system loans on the profitability of the leather industry. This study uses the method of profitability ratio analysis. From the research results, the ratio of GPM, NPM and ROI decreased along with the increase in the number of loans with an interest system. GPM continued to decline from 39.02 percent to 35.37 percent. NPM continued to decline from 15.26 percent to 8.26 percent. ROI decreased from 18.00 percent to 8.05 percent. ROE actually increases with the increase in the number of loans in its capital structure.

Strategies for Increasing Profitability and Sustainability of The Leather Tanner Industry with without Interesting Capital Structure Kurniawan, Aceng
Indonesian Journal of Food Technology Vol 2 No 1 (2023): Indonesian Journal of Food Technology
Publisher : Program Studi Teknologi Pangan Fakultas Pertanian UNSOED

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.ijft.2023.2.1.7334

The bankruptcy of the leather tanning industry in Sukaregang Garut was mostly caused by a decrease in profitability due to an increase in the capital structure with an increase in external loans with an interest system. The purpose of this research is to determine the strategy for increasing the profitability and sustainability of the leather tanning industry with an interest-free capital structure. The data collection method was carried out by interviewing leather tanning industry players. The data obtained were analyzed using profitability ratio analysis, EEI and Altman Z-Score to determine the level of business continuity. There are three strategies for increasing the profitability and sustainability of the tanner industry, namely the strategy of interest-free loans, partnerships and strategies for increasing price and quality. From the analysis of the profitability ratio of the partnership strategy is the chosen strategy, the results of calculating the COGS per ft2 show that the partnership strategy is a strategy that has a fixed COGS value. Based on the results of the EEI analysis, all strategies for increasing the profitability and sustainability of the tannery industry are in the range of 0-1, meaning that the leather industry is Affordable but not sustainable, but the highest and most stable EEI value of all these strategies is the partnership strategy. The results of the sustainability analysis using the Altman Z-Score method show that the partnership strategy is the strategy that has the most high business sustainability value with a healthy status.

Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Handayani, Hani; Kurniawan, Aceng
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.664

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations. This study discusses how to calculate and report value added tax at CV Greens Production. The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable. The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted, it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.

Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Kurniawan, Aceng; Handayani, Hani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.707

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations.This study discusses how to calculate and report value added tax at CV Greens Production.The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable.The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted,it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.

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