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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi
Arifin, Deni
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Economics, Econometrics & Finance

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Financial Planning, Budgeting, and Estimation (PPE) in the Business Plan of PT. Medikarya Utama, Cicurug Sukabumi Antonius, Antonius; Argunanto, Argunanto; Wulan, Defina Andany; Zahra, Indri Eliza; Arifin, Deni; Anjelia, Viona; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

Hospital financial planning is basically a process of analysis, policy and projection that aims to help organizations achieve financial success. Budgeting is needed to allocate costs to certain activities that have been planned for a predetermined period of time. In addition, estimation is used as a systematic assessment tool for the success and/or failure of a policy or program in achieving the goals and objectives that have been set because estimation is an activity to track business performance whether it is in accordance with expectations or not. However, the lack of employee understanding of financial planning, budgeting and estimation has an impact on the efficiency and effectiveness of fund management. In addition, the lack of access to accurate financial data is a challenge in decision making. Therefore, training and socialization are very important for financial employees. With increasing literacy in Planning, Budgeting and Estimation, employees of PT. Medikarya Utama are expected to be able to carry out operational efficiency of the company.
PENGARUH SALES GROWTH, KOMISARIS INDEPENDEN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Malik, Muhamad Abdul; Antonius, Antonius; Wulan, Defina Andany; Arifin, Deni; Nofryanti, Nofryanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.656

Abstract

This study aims to examine and analyze the effect of sales growth, independent commissioners and capital intensity on tax avoidance with firm size as a moderating variable. Sales growth, independent commissioners and capital intensity are used as independent variables and tax avoidance as the dependent variable and firm size as a moderating variable. This research was conducted on coal mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study used a purposive sampling method so that from 27 population companies a sample of 10 companies was obtained. The data in this study were analyzed by panel data regression analysis. The results of this study indicate that sales growth and capital intensity partially have a positive effect on tax avoidance while independent commissioners partially have no effect on tax avoidance. Simultaneously the variables of sales growth, independent commissioners and capital intensity affect tax avoidance. Firm size cannot moderate the relationship between sales growth, independent commissioners and capital intensity on tax avoidance
The Effect of Financial Planning, Budgeting and Estimation in the Business Plan Antonius, Antonius; Argunanto, Argunanto; Wulan, Defina Andany; Zahra, Indri Eliza; Arifin, Deni; Anjelia, Viona; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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

Abstract

Hospital financial planning is basically a process of analysis, policy and projection that aims to help organizations achieve financial success. Budgeting is needed to allocate costs to certain activities that have been planned for a predetermined period of time. In addition, estimation is used as a systematic assessment tool for the success and/or failure of a policy or program in achieving the goals and objectives that have been set because estimation is an activity to track business performance whether it is in accordance with expectations or not. However, the lack of employee understanding of financial planning, budgeting and estimation has an impact on the efficiency and effectiveness of fund management. In addition, the lack of access to accurate financial data is a challenge in decision making. Therefore, training and socialization are very important for financial employees. With increasing literacy in Planning, Budgeting and Estimation, employees of PT. Medikarya Utama are expected to be able to carry out operational efficiency of the company.
Co-Authors Anjelia, Viona Antonius Antonius Argunanto, Argunanto Holiawati, Holiawati Malik, Muhamad Abdul Nofryanti, Nofryanti Suripto Suripto Wulan, Defina Andany Zahra, Indri Eliza