Article Per Year (5 Year)
p-Index From 2021 - 2026
1.037
P-Index
This Author published in this journals
All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Bios Logos JURNAL LPPM BIDANG EKOSOSBUDKUM Journal of Governance, Taxation, and Auditing
Kindangen, Wulan
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Immunology & microbiology Medicine & Pharmacology

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JURNAL LPPM BIDANG EKOSOSBUDKUM

 1 
Efektivitas Penggunaan E-Filing Dalam Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Di Kota Manado Ponto, Rosalini Thavinia; Karamoy, Herman; kindangen, wulan
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTTax reporting is a manifestation of state obligations and the participation of Taxpayers to directly and jointly carry out tax obligations to finance the State and national development. This study aims to obtain evidence regarding the effectiveness of the use of e-filling in reporting the Annual Tax Return of Individual Taxpayers, as well as to find out the ease, security and confidentiality of reporting using e-filing. The analytical method used in this research is descriptive quantitative analysis method, based on the validity and reliability test data to obtain information by collecting data, then compiled, and the conclusion is drawn from the data collected through the interview process and questionnaires on the object of research with theory. and previous research, and the type of research used is quantitative. The results of this study indicate that many taxpayers find it easy to report SPT with e-filing and the security and confidentiality of e-filing is very guaranteed, and the implementation of e-filing in Manado City has been going well, this can be seen from the Annual SPT report. starting from 2016-2020 with the results of calculations using the effectiveness ratio formula, namely from 100%, 73.7% of individual taxpayers have reported their SPT using e-filling from 2016-2020, which continues to increase so that it is consideredeffective. Keywords : Effectiveness, Electronic Filing, Tax Return
Analisis Laporan Arus Kas Sebagai Alat Ukur Kinerja Keuangan di Provinsi Sulawesi Utara: Analysis of Cash Flow Statements as a Financial Performance Measurement Tool in North Sulawesi Province Wagimin, Vira; Morasa, Jenny; Kindangen, Wulan
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 9 No. 1 (2025): Jurnal LPPM Bidang EkoSosBudKum
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrak: Laporan arus kas adalah bagian dari laporan keuangan yang menyajikan informasi penerimaan dan pengeluaran kas selama periode tertentu yang diklasifikasikan berdasarkan aktivitas operasi, investasi, pendanaan dan transitoris. Penelitian ini bertujuan untuk menganalisis penggunaan laporan arus kas dalam mengukur kinerja keuangan pemerintah daerah Provinsi Sulawesi Utara. Jenis Penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif. Jenis data yang digunakan adalah data kuantitatif yang bersumber dari Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sulawesi Utara. Hasil penelitian berdasarkan analisis yang telah dilakukan pada Laporan Arus Kas pemerintah daerah Provinsi Sulawesi Utara tahun 2018-2021, menunjukkan bahwa kinerja keuangan pemerintah daerah Provinsi Sulawesi Utara tahun 2018-2021 dalam keadaan cukup baik. Kata Kunci: Analisis Laporan Arus Kas, Kinerja Keuangan, Laporan Arus Kas Abstract: The cash flow report is a part of the financial report the present information on cash receipts and disbursements during a certain period which is classified based on operating, investing, financing and transitory activities. This research aims to analyze the use of cash flow reports in measuring the financial performance of the regional government of North Sulawesi Province. The type of research used in this research is qualitative research. The type of data used is quantitative data sourced from the Regional of North Sulawesi Province. The results of the research based on the analysis conducted on the Cash Flow Reports of the North Sulawesi Provincial Government for the years 2018-2021, show that the finansial performance of the North Sulawesi Provincial Government for 2018-2021 was quite good. Keywords: Cash Flow Statement Analysis, Finansial Performance, Cash Flow Statement
Co-Authors Herman Karamoy Jenny Morasa Lintje Kalangi Mantiri, Feky MONGDONG, Jeremia Jonathan Julio Paulus, Aprilia Ponto, Rosalini Thavinia Susan Mambu Wagimin, Vira