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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Proceeding of National Conference on Accounting & Finance JAKED Jurnal Akuntansi, Audit dan Aset (AAA) The Community Engagement Journal Fortunate Business Review Jurnal Akuntansi
Hastutie Noor Andriati
Universitas Cenderawasih
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Hubungan Keakuratan Penghitungan Pajak Penghasilan Pasal 21 Antara Fiskus dan Wajib Pajak pada RS Immanuel Yunita Christy; Hastutie Noor Andriati
Jurnal Akuntansi Vol. 2 No. 2 (2003)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.249

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kesesuaian jumlah pajak yang dihitung RS. lmmanuel dengan pajak yang dihitung oleh fiskus dan untuk mengetahui apakah penerapan penghitungan PPh Pasal 2l oleh RS. lmmanuel telah sesuai dengan peraturan perpajakan. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif analisis, yaitu metode dengan cara mengumpulkan, menyajikan serta menganalisa data sehingga dapat memberikan gambaran yang jelas atas objek yang diteliti hingga akhimya sampai pada suatu simpulan. Penelitian dilakukan melalui daflar gaji pegawai RS. lmmanuel dalam halini penghitungan PPh Pasal 21 karyawan untuk tahun 200l. Hipotesis yang digunakan dalam penelitian ini adalah: “Apabila Pajak Penghasilan Pasal 2l yang dihitung oleh wajib pajak sesuai dengan undang- undang maka perhitungan tersebut akurat". Data yang diperoleh kemudian dianalisa secara kuantitatif dengan menggunakan metode statistik. Dari hasil penghitungan dengan menggunakan koefisien korelasi Rank Spearman menunjukkan hasil yang significant, artinya penghitungan PPh Pasal 2l yang dihitung oleh wajib pajak sesuai dengan penghitungan PPh Pasal 2l yang dihitung oleh fiskus berdasarkan undang-undang, maka penghitungan dinyatakan akurat dan hasil hipotesis ini adalah H0 diterima. Berdasarkan hasil pengolahan data laporan gaji pegawai RS. Immanuel dapat disimpulkan bahwa RS. Immanuel telah melakukan penghitungan PPh Pasal 21 dengan benar karena sesuai dengan peraturan perpajakan yang berlaku danpenghitungan PPh Pasal 2l antara wajib pajak dengan fiskus adalah akurat.Kata kunci: Pajak Penghasilan Pasal 21, Fiskus, Wajib Pajak
Analisis Terhadap Strategi dan Struktur Perusahaan dalam Mengadaptasi Teknologi Informasi Hastutie Noor Andriati
Jurnal Akuntansi Vol. 1 No. 2 (2002)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.265

Abstract

This study investigated whether the corporate strategy and corporate structure have significant impact to IT adaptation. Each company, have different structure and strategy in adaptation technology (IT). The matching of IT, corporate strategy and corporate structure is believed and proved as to make the IT role more efficiently. Based on comprehensive selective review of IT adaptation, corporate strategy, and organization structure literature, a model is build to study those variables. The mail survey was conducted to 500 firms. Analyses were based on the responses of 54 divisional manager selected randomly from Top Companies and Big Group in Indonesia 7th. The result show are as follow, organization with prospector strategy tend to have organic structure with distributed cooperative computing. IN contrary, organizations with defender strategy tent to have mechanistic structure with centralized cooperative computing. With path analysis method, even it is not statistically significant; it is also found that strategy has mre powerful impact than determinant variables od structure and information technology. Structure and information technology also has positive relationship.
Peranan Sistem Informasi Dalam Menciptakan Keunggulan Daya Saing Melalui Transmigrasi Teknologi Hastutie Noor Andriati
Jurnal Akuntansi Vol. 1 No. 1 (2001)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i1.269

Abstract

In a competitive market, mani company can’t avoid the competition. The right technology systems changes the way of company in running it’s business and making some new things in organization. Nowdays, the progress in information system, follower by the progress in information technology. So, information technology being information strategic business tools, frequently essensial to a firm and central to it’s competitive strategy. How can an information technology-based strategy confer sustainable competitive advantage? The answer is up to the management team of the firm. They have to use potential power of the information system to leverage their unique strategic resource by transformation technology of the firm the gain leader advantage and first mover advantage.
Analisis Faktor-Faktor yang mempengaruhi Mahasiswa Akuntansi dalam Memilih Karir sebagai Akuntan Publik (Studi Kasus di 8 Universitas Negeri di Jawa) Hastutie Noor Andriati
Jurnal Akuntansi Vol. 3 No. 2 (2004)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i2.305

Abstract

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PARADIGMA DIALEKTIKA PADA AKUNTANSI LINGKUNGAN Natalia, Irene; Situmorang, Bornok; Hastutie Noor Andriati; Sanggenafa, Mariolin A.; Atmadja, Soesilawati Soema
Fortunate Business Review Vol. 5 No. 2 (2025): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

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

Abstract

This article aims to explore a deeper understanding of the phenomenon of dualism of opinion on the existence of environmental accounting. This study examines environmental accounting from the perspective of Hegel. This study proposes a new approach that accommodates both thesis and antithesis, ultimately leading to a synthesis. This study conducts a review and examination of various documents, including books, research results, laws and regulations, and other electronic sources. The study is presented together with the author's critical opinion, which is conceptualised so that this study is a conceptual paper. The study's results begin with the differences in approach between those who accept and those who reject environmental accounting, along with their respective arguments (thesis and antithesis). In the end, the author presents a critical opinion (conceptual) in the form of a synthesis, arguing that regulations are needed to accommodate environmental accounting, so that stakeholders can avoid behaviour that has the potential to cause damage to the ecosystem.
Co-Authors Aaron M. A. Simanjuntak Anita Oktaviani Atmadja, Soesilawati Soema Cornelia Desiana Matani Dian Pilinaung Elita W. R. Br Aritonang Fransiska Federika Kandami Fushy Dian Shantika Rumsawir Futry Dwi Jayanti Ike Nur Irianti IRENE NATALIA Kurniawan Patma Marice Waroi Mariolin Ance Sanggenafa Marselina Inggrid Duwu Maylen P. Kambuaya Otniel Safkaur Pangayow, Bill J.C Pascalina V. S Sesa Patabang, Angeliano Patrio Paulus K. Allo Layuk Ramadhan S.S Manafe Rouli Simbolon Rudiawie Larasati Safitri Putri Anjasari Sherina Baguna Situmorang, Bornok Sylvia Christina Daat Yunita Christy