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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Bina Praja Manajemen Bisnis dan Keuangan Korporat
Latjandu, Lady
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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WITHHOLDING TAX SYSTEM ATAS PAJAK BUNGA TABUNGAN (STUDI KASUS PADA PT. BANK NEGARA INDONESIA CABANG TOMOHON) Karaseran, Grefis; Latjandu, Lady
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.12 KB) | DOI: 10.35794/emba.v9i1.32234

Abstract

Pajak merupakan sumber penerimaan penting yang akan digunakan untuk membiayai negara baik pengeluaran rutin maupun pengeluaran pembangunan. Withholding Tax System merupakan sistem perpajakan yang dimana besarnya pajak dihitung oleh pihak ketiga. Tujuan penelitian ini untuk mengetahui bagaimana penerapan Withholding Tax System atas Pajak PPh Final pasal 4 ayat (2) apakah telah sesuai dengan undang-undang perpajakan yang ada. Metode analisis yang digunakan adalah metode deskriptif untuk memberikan gambaran bagaimana proses withholding tax system yang ada pada Bank Negara Indonesia Cabang Tomohon serta bagaimana perhitungan pemotongan Pajak penghasilan pasal 4 ayat 2 final atas bunga tabungan. Hasil penelitian yang didapat menunjukan bahwa penerapan Withholding Tax System atas Pajak PPh Final pasal 4 ayat (2) pada Bank Negara Indonesia Cabang Tomohon telah sesuai dengan undang-undang perpajakan yang ada. Kata kunci: PPh Pasal 4 ayat 2, Withholding Tax System, Bunga Tabungan.
ANALISIS PENERAPAN SISTEM AKUNTANSI PENJUALAN KENDARAAN BERMOTOR PADA PT. TRIDJAYA MULIA SUKSES Toduho, Dion M.; Manossoh, Hendrik; Latjandu, Lady
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 4 (2020): JE VOL 8 NO 4 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (737.416 KB) | DOI: 10.35794/emba.v8i4.31518

Abstract

Abstrak: Sumber pendapatan dari perusahaan dagang yang paling besar adalah penjualan, maka diperlukan pengendalian dalam menjaga salah satu sumber pendapatan tersebut, dengan adanya sistem akuntansi penjualan yang baik, dapat menghasilkan informasi keuangan yang akurat. Objek dari penelitian ini adalah PT. Tridjaya Mulia Sukses. Penelitian ini bertujuan untuk : mengetahui penerapan sistem akuntansi penjualan kendaraan bermotor pada PT. Tridjaya Mulia Sukses. Metode analisis yang digunakan dalam penelitian ini adalah metode deskriptif. Hasil penelitian Sistem akuntansi penjualan kendaraan bermotor secara tunai dan kredit, pada perusahaan menggunakan sistem mds (media data soft), dengan adanya sistem ini maka mempermudah pekerjaan didalam perusahaan, adapun kelebihan dari mds yaitu data mengenai informasi keuangan perusahaan aman dari bugs dan hacker, dan dapat memangkas biaya-biaya overload, serta sistem aplikasi sangat ringan. Kata kunci: Sistem, Akuntansi, Penjualan, Kendaraan Bermotor
Analisis Penerapan PSAK 24 Tentang Imbalan Kerja Pada Hotel Diantha Bitung jacobus, maria christin; Latjandu, Lady
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Imbalan kerja merupakan salah satu motivasi karyawan dalam melaksanakan tugasnya. Tujuan penelitian apakah imbalan kerja pada Hotel Diantha Bitung telah sesuai dengan PSAK 24 tentang imbalan kerja. Jenis penelitian yang digunakan merupakan penelitian deskriptif kualitatif. Penerapan akuntansi imbalan jangka pendek pada Hotel Diantha Bitung telah sesuai dengan PSAK 24. Penerapan PSAK 24 telah sesuai dibuktikan dengan pengakuan gaji pokok, lembur, bonus, cuti jangka pendek sangat jelas pencatatannya. Laporan gaji dipindahkan ke laporan pengeluaran kas kemudian diakui sebagai beban. Penerapan akuntansi imbalan pasca kerja, imbalan kerja jangka panjang dan pesangon belum sesuai dengan PSAK hal ini disebakan kurangnya penghasilan Hotel Diantha Bitung menyebabkan kurang tepatnya untuk diterapkan. Pihak hotel mencoba menerapkan namun tidak maksimal. Saat ini perusahaan masih dalam proses melakukan perbaikan untuk lebih maju sehingga Hotel Diantha Bitung dapat menerapkan semua imbalan kerja.
Penerapan Akuntansi Biaya Lingkungan di Rumah Sakit Hermana Lembean Dengah, Dea Gratcia; Tirayoh, Victoria; Latjandu, Lady
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 1 (2024): Jurnal LPPM Bidang EkoSosBudKum
Publisher : Universitas Sam Ratulangi

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Abstract

Abstract: Environmental issues are increasingly interesting to be studied along with the development of technology and the world global economy. In the era of industrialization that emphasizes the use of technology as efficiently as possible, many companies ignore environmental aspects. For this reason, effective handling and planning related to the environment is needed. This study aims to find out how the application of environmental cost accounting in waste prevention efforts at Hermana Lembean Hospital. This research was conducted using a qualitative approach with a descriptive approach. Data analysis was conducted based on information related to environmental costs at Hermana Lembean Hospital. The data used comes from documentation or internal hospital data. The results of the study showed that Hermana Lembean Hospital had carried out good waste management which could be proven by the absence of external failure costs incurred by the hospital. With regard to the application of environmental cost accounting, the hospital has not implemented reporting specifically related to environmental cost accounting. This is evidenced by the absence of specific reports related to environmental costs. Keywords: Environmental Accounting, Environmental Costs, Hermana Lembean Hospital
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro di Apotek Manggala Jaya Manado Langi, Louis Crisitofel; Elim, Inggriani; Latjandu, Lady
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.280

Abstract

Financial accounting standards for micro, small and medium entities (SAK EMKM) are standards specifically for MSMEs. This research aims to analyze how SAK EMKM is implemented in the Manggala Jaya Pharmacy micro-enterprise. The research method used is descriptive qualitative. The results of the research show that Manggala Jaya Pharmacy only makes one financial report, namely a profit and loss report which is not in accordance with SAK EMKM, this is due to the lack of knowledge of human resources at Manggala Jaya Pharmacy regarding accounting science and also understanding of making financial reports in accordance with standards. The results of preparing financial reports in accordance with SAK EMKM are financial position reports, profit and loss reports, and notes to financial reports.
Manajemen Aset Sektor Publik Pemerintahan di Indonesia: Studi pada Kabupaten Minahasa Tirayoh, Victorina; Latjandu, Lady; Sabijono, Harijanto; Mintardjo, Christoffel
Jurnal Bina Praja Vol 13 No 2 (2021)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.13.2021.195-205

Abstract

Asset management in the public sector is important to provide quality public services. One of the important public assets is the regional property that manages by the regional government. Various problems often occurred related to asset management in Indonesia's public sector, especially the management issue that follows regulations. The research aims to examine the management of public sector assets in The Government of Indonesia, especially regional property, which refers to Indonesia's prevailing laws and regulations, namely Government Regulation number 27 of 2014. The research was conducted in Indonesia at the Minahasa District government of North Sulawesi Province. The research method used descriptive qualitative, focusing on investigating the use and utilization of regional property and locus at the Regional Financial and Asset Management Agency (BPKAD) in Minahasa Regency. The data collection method in this research is an interview with several key point informants. The informants consist of top-level management, middle management, and staff of BPKAD, with a total of nine informants. The research findings indicate that Regional Property Management by the Minahasa Regional Financial and Asset Management Agency has been carried out under applicable regulations, namely Government Regulation Number 27 of 2014. Several suggestions were given to interested parties. The limitations of this research were limited to specific objects, only general discussion, and only one case study.
Co-Authors Christoffel Mintardjo, Christoffel Dengah, Dea Gratcia Harijanto Sabijono Hendrik Manossoh, Hendrik Inggriani Elim jacobus, maria christin Karaseran, Grefis Langi, Louis Crisitofel Tirayoh, Victoria Toduho, Dion M. Victorina Z. Tirayoh