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ANALISA PUTUSAN BANDING BERKAITAN DENGAN EKUALISASI PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI Angelia, Angelia; Widuri, Retnaningtyas
Tax & Accounting Review Vol 4, No 1 (2014): Tax & Accounting Review
Publisher : Petra Christian University

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Abstract

This research was conducted to know the scheme of The Appeal Decision from Tax Court concerning with the Tax Base of Value Added Tax that related with The Equalization of Income Tax and Value Added Tax. This research analyzing 15 decisions taken from the tax year of 2007-2009. From the 15 decisions, The Council decided to accept entirely 7 disputes, 6 disputes was accepted partially, and 2 disputes rejected. The motive of this 15 decisions was the difference in sales reporting on Corporate Income Tax Return, Value Added Tax Return, and the corrections in the Corporate Income Tax that also set for the correction of Tax Base of Value Added Tax. In the trial, the evidence that often used was the written evidence and the recognition of the disputed parties. If it was in accordance with The Council, the evidence submitted by the appellant was strong and appropriate with the provisions of taxation so The Appeal would be accepted and the correction that The Appellee set was canceled, but if the evidence that submitted by The Appellee was strong and appropriate with the provisions of taxation so the correction will be maintained and The Appeal would be rejected. If there was correction that was maintained and was not maintained in a dispute, so the dispute was decided to be accepted in partially by The Council.
PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP KINERJA EKONOMI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) lusiana, Lusiana; Angelia, Angelia
Jurnal Ekobistek Vol 4, No 2 (2015): Jurnal Ekobistek
Publisher : Universitas Putra Indonesia YPTK Padang

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Abstract

AbstractThis study aims to look at the Effect of Environmental Performance and EnvironmentalDisclosure Against Economic Performance. Methods of data collection, the authors use apurposive sampling while the analysis is a simple regression analysis and multiple regression.My recommendation for the company to be more active in order to improve itsenvironmental performance assessment to get the best ratings, so it can also improve thecompany's financial performance. Disclose information in a corporate environment, companiesbetter explain its disclosure with greater clarity or detail that the information provided mayhelp researchers more clearly.Keywords: Environmental Performance,Environmental Disclosure, Economic Performance
Peranan Analisis Biaya Kualitas Dalam Meningkatkan Efisiensi Biaya Produksi Angelia, Angelia; Wahyuningsih, Diah; Herawati, Heti
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.79 KB) | DOI: 10.37641/jiakes.v7i1`.200

Abstract

Apparently there are some brands pay less attention and take for granted to the quality of their products. In addition to increasing sales, quality attracts consumers and provides benefits for the company. Nonetheless, most MSMEs fail in running their businesses, one of which is due to the inability to analyze the cost of quality and production efficiency. This research aims to analyze (1) components and calculation of production costs on MSMEs sandals Nagaya, (2) components and calculation of quality costs at the company in MSMEs sandals Nagaya, (3) The relationship between quality costs with production costs in increasing production costs. The results show that calculation of the cost of production is carried out very differently than common method suggested. The cost of production of MSMEs Nagaya is calculated by adding direct material costs, direct labor costs, factory overhead costs. There is no depreciation of the machine or building because MSMEs' workforce has its own machines and the factory sites joins with the owner's house. There are quality cost such as preventive cost, and internal failure cost. There’s no external failure costs because the owner does not implement both warranty system and customer complaints handling system, and there is no decrease in turnover. Cost of quality was determined at 1% of total production costs. This shows that the cost of quality has no significant influence on the production activities of MSMEs Nagaya.
ANALISA PUTUSAN BANDING BERKAITAN DENGAN EKUALISASI PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI Angelia Angelia; Retnaningtyas Widuri
Tax & Accounting Review Vol 4, No 1 (2014): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.371 KB)

Abstract

This research was conducted to know the scheme of The Appeal Decision from Tax Court concerning with the Tax Base of Value Added Tax that related with The Equalization of Income Tax and Value Added Tax. This research analyzing 15 decisions taken from the tax year of 2007-2009. From the 15 decisions, The Council decided to accept entirely 7 disputes, 6 disputes was accepted partially, and 2 disputes rejected. The motive of this 15 decisions was the difference in sales reporting on Corporate Income Tax Return, Value Added Tax Return, and the corrections in the Corporate Income Tax that also set for the correction of Tax Base of Value Added Tax. In the trial, the evidence that often used was the written evidence and the recognition of the disputed parties. If it was in accordance with The Council, the evidence submitted by the appellant was strong and appropriate with the provisions of taxation so The Appeal would be accepted and the correction that The Appellee set was canceled, but if the evidence that submitted by The Appellee was strong and appropriate with the provisions of taxation so the correction will be maintained and The Appeal would be rejected. If there was correction that was maintained and was not maintained in a dispute, so the dispute was decided to be accepted in partially by The Council.
PEMANFAATAN SIMBIOSIS MIKROALGA Chlorella sp. DENGAN VARIASI PENAMBAHAN AGROBOST UNTUK MENURUNKAN KADAR PENCEMARAN PABRIK KELAPA SAWIT Angelia Angelia; Fajar Restuhadi; Yelmira Zalfiatri
Jurnal Online Mahasiswa (JOM) Bidang Pertanian Vol 5 (2018): Edisi 2 Juli s/d Desember 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Pertanian

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Abstract

The purpose of this research was to get the best of microalgae (Chlorella sp.) symbiosis with variation of Agrobost to decreasing  pollution level of palm oil mill effluent (POME) according to standard quality.  This research used a completely randomized design (CRD) with 5 treatments and 3 replications.  The  treatments  in this addition was microalgae Chlorella sp. as much 800 ml/L (Abundance of cells 6,3 x 106 cell/ml) of POME with some variations concentrations of Agrobost (0%, 1%, 2%, 3%, and 4%).  The data obtained were analyzed statistically using ANOVA and DNMRT at 5% level.  The result showed that the addition of Agrobost had significant affect for DO, Nitrate, and Phosphate.  The treatment chosen from the result of this research was the P4treatment showed the highest level of reduction which had the value of Phospate of 61,05%, Nitrate of 77,63%, and increases in the DO of 564,49%. Keywords: Palm oil mill effluent, microalgae Chlorella sp., Agrobost.
Upaya Penurunan Insiden Demam Berdarah Dengue dengan Peningkatan Pengetahuan Warga dan Peningkatan Angka Bebas Jentik (ABJ) di RT 03/ RW 06, Desa L, Kecamatan Legok, Provinsi Banten Periode 28 September 2014- 13 November 2014 Tom Surjadi; Erni Hermijanti; Sari Mariyati Dewi; Reza Adrian; Adinda Nourmalyta; Angelia Angelia
Ebers Papyrus Vol. 20 No. 2 (2014): EBERS PAPYRUS
Publisher : Medical Faculty Universitas Tarumanagara

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Abstract

Pada tahun 2012,tercatat ada 12 kasus baru DBD di Puskesmas L. Pada tahun 2013 terjadi kenaikan insiden menjadi 31kasus baru dengan kenaikan terbanyak pada Desa L,dari yang tidak ada insiden DBD pada tahun 2012,menjadi13 kasus baru pada tahun 2013. Berdasarkan perhitungan  Angka Bebas Jentik (ABJ) Desa L pada tanggal 20 Juni 2014, ABJ terendah didapatkan pada RT 03/RW 06 sebanyak 40%. Jumlah persentase rata-rata ABJ Desa L adalah 62,3% (dengan targetABJ 96%). Diagnosis komunitas dilakukan dengan pendekatan paradigma  BLUM dan Fishbone Diagram untuk mencari faktor penyebab. Penetapan prioritas masalah dengan metode Non-scoringDelbeque dan pelaksanaan alternatif jalan keluarnya menggunakan Fishbone Diagram. Penetapan intervensi,Logframe Goals, Planning of Action {POA} dan indikator keberhasilan disusun secara sistematis. Berdasarkan hasil analisis masalah,didapatkan penyebabnya adafahlifestyleyaitu kurangnya pengetahuan warga akan DBD dan upaya-upaya pencegahan, maka dilakukan edukasi dan kegiatan Sabtu Bersih (SABSIH) dan Pemberantasan Sarang Nyamuk (PSN)-4M plus. Plan-Do-Check-Act(PDCA) cycle digunakan untuk monitoring. Hasil intervensi  yang telah dilakukan menunjukkan peningkatan pengetahuan mencapai 70% dan partisipasi warga dalam kegiatan Sabtu Bersih(SABSIH)dan PSN-DBD sehingga berhasil meningkatkan ABJ di RT 03/ RW 06 mencapai e" 70% dalam waktu 3 minggu setelah intervensi, dengan monitoring setiap minggu. Disarankan penerapan SABSIH dan PSN-4M plusnya dilaksanakan  secara terus menerus.
Pola Pengobatan pada Pasien Demam Tifoid di RSUD Koja Periode Juni 2001-005 Mardi Santoso; Angelia Angelia
Jurnal Kedokteran Meditek vol. 13 no. 33 Januari-April 2005
Publisher : Fakultas Kedokteran Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/jkdoktmeditek.v13i33.152

Abstract

PENGARUH TINGKAT INFLASI, SBI, DEBT TO EQUITY RATIO, CURRENT RATIO TERHADAP HARGA SAHAM DI PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK IDONESIA TAHUN 2019-2021 Halim, Norica; Angelia, Angelia; Halim, Christine; Putri, Arie Pratania; Ovami, Debbi Chyntia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3062

Abstract

Peneliti melakukan penelitian dengan maksud untuk mengetahui hasil dari pengaruh tingkat inflasi, SBI, debt to equity ratio, dan current ratio terhadap harga saham. Objek yang diteliti yaitu perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penelitian ini menggunakan data sekunder dan metode regresi data panel. Jumlah sampel yaitu 84 data observasi yang didapatkan melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa secara simultan terdapat pengaruh signifikan dari variabel independen terhadap harga saham. Secara parsial, tingkat inflasi, SBI, debt to equity ratio terdapat pengaruh signifikan terhadap harga saham sedangkan current ratio tidak memiliki pengaruh signifikan terhadap harga saham.
Designing an Academic Advising Information System: A Human-Centered Design Approach Angelia, Angelia; Tambotoh, Johan Jimmy Carter
JUSIFO : Jurnal Sistem Informasi Vol 10 No 2 (2024): JUSIFO (Jurnal Sistem Informasi) | December 2024
Publisher : Program Studi Sistem Informasi, Fakultas Sains dan Teknologi, Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/jusifo.v10i2.25258

Abstract

The digital transformation in higher education necessitates a reliable academic advising information system to enhance student support and academic decision-making. This study presents the design of an Academic Advising Information System using a Human-Centered Design (HCD) approach to address various challenges in academic advising, including ineffective communication, fragmented platforms, and inefficient documentation. By applying HCD principles, the system prioritizes usability, accessibility, and emotional considerations, ensuring an intuitive and supportive user experience for both students and academic advisors. This study follows an iterative development framework, integrating user insights through observations, interviews, and iterative improvements to refine system features such as advising history tracking and streamlined communication channels. The results indicate that the application of HCD effectively optimizes advising interactions, reduces administrative burdens, and enhances student engagement. This study contributes to the broader discourse on user-centered educational technology, emphasizing the importance of aligning digital solutions with user expectations. Future research should explore the scalability and adaptability of this system across various academic institutions to validate its broader applicability.
Pengaruh Green Marketing, Inovasi Produk dan Brand Awareness Terhadap Keputusan Pembelian (Studi Kasus: PT Unilever Indonesia Tbk) Arvy Ginting, Rafael; Angelia, Angelia; Salsabila, Tanaya; Damero, Shakila; Primananda, Reyhan; Setyo, Kanyahita
Jurnal Ilmu Multidisiplin Vol. 1 No. 4 (2023): Jurnal Ilmu Multidisplin (Januari-Maret 2023)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v1i4.198

Abstract

Penelitian terdahulu dan penelitian yang relevan itu sangat penting untuk suatu penelitian atau artikel ilmiah. Penelitian terdahulu dan penelitian yang relevan itu dapat berfungsi untuk dapat memperkuat sebuah teori dan juga fenomena hubungan atau pengaruh-pengaruh antara variabel. Pada artikel ini akan memperlihatkan Faktor-faktor yang mempengaruhi Keputusan Pembelian, yaitu: Green Marketing, Inovasi Produk dan Brand Awareness, sebuah studi literatur Marketing Management. Tujuan dari pembuatan artikel ini adalah untuk membuat hipotesis pengaruh antara variabel agar dapat digunakan untuk riset selanjutnya. Hasil dari pembuatan artikel literature review ini adalah sebagai berikut: 1) Green Marketing tidak berpengaruh terhadap Keputusan Pembelian; 2) Inovasi Produk berpengaruh terhadap Keputusan Pembelian; dan 3) Brand Awareness berpengaruh terhadap Keputusan Pembelian.