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All Journal Padma: Jurnal Pengabdian Kepada Masyarakat ITQAN: Journal of Islamic Economics, Management, and Finance
Nuryati, Neni
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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Optimalisasi Pelaporan Pajak Untuk Perusahaan Wedding Venue dan Organizer di PT Swasana Wedding Humaimah, Sunni; Nuryati, Neni; Nadilah Putri, Novita; Bulan, Sri; Hanapiah; Widiyati, Dian
PADMA Vol 4 No 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v4i2.1650

Abstract

Pajak adalah salah satu sumber pendapatan negara yang sangat berperan penting dalam pertumbuhan ekonomi negara Indonesia, salah satu jenis pajak yaitu Pajak Penghasilan. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah memberikan pelatihan dan pengetahuan secara praktis terkait dengan mekanisme penerapan pajak secara umum di PT Swasana Wedding. Metode yang digunakan adalah metode survey dan penyampaian materi secara langsung serta simulasi dan diskusi terkait perhitungan, pembayaran,dan pelaporan pajak. Kesimpulan dari pengabdian kepada masyakat ini adalah bahwa akan dilakukan pendampingan dalam manajemen dalam pengembangan sumber daya manusia di Perusahaan dalam memahami aspek pajak.
Implementation of Financial Accounting Standards Statement Number 24 in Companies Conducting Initial Public Offerings in Indonesia Nurunnisa, Lativa; Putra, Wiandy Pratama; Nuryati, Neni; Rosini, Iin
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 4 No. 2 (2025): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v4i2.122

Abstract

This study aims to analyze the implementation of the Financial Accounting Standards Statement (PSAK) Number 24 regarding the disclosure of post-employment benefits in companies conducting an Initial Public Offering (IPO) on the Indonesia Stock Exchange (BEI) in March 2025. The research method employed is content analysis of the financial statements of Initial Public Offering companies, with a particular focus on the Income Statement and Notes to the Financial Statements. The study sample consists of five companies that have either completed or are in the process of an Initial Public Offering, namely PT Sinar Terang Mandiri Tbk, PT Jantra Grupo Indonesia Tbk, PT Yupi Indo Jelly Gum Tbk, PT Medela Potentia Tbk, and PT Fore Kopi Indonesia Tbk. The findings indicate that these companies have generally implemented Financial Accounting Standards Statement Number 24 properly by engaging independent actuaries to calculate post-employment benefit obligations and providing adequate disclosure in their initial public offering statements.
Co-Authors Hanapiah Humaimah, Sunni Nadilah Putri, Novita Nurunnisa, Lativa Putra, Wiandy Pratama Rosini, Iin SRI BULAN Widiyati, Dian