Garuda - Garba Rujukan Digital

Analisis Opini Audit Terhadap Kinerja Organisasi Sunarmin Sunarmin
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 1: Maret 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/trans.v9i1.88

Financial Statement Audit is an audit conducted by an independent auditor of the financial statements presented by his client to express an opinion on the fairness of the financial statements. The audit report is a formal medium used by the auditor to communicate to interested parties about the conclusions of the audited financial statements. In issuing the audit report, the auditor must comply with the 4 reporting standards set forth in the generally accepted auditing standards.This analysis is a review of several sources, including from manuals, published studies, legislation published by state organizers as well as some information from media news. This analysis is much related to the phenomenon that has become a source of news in June 2017 and related to the role, function and benefits of the opinion audit conducted by external audit of the organization, both non-profit objectives and expanded to profit organizations. This analysis aims to be more convincing whether there is a significant influence on audit opinion on organizational performance.The result of this analysis can be concluded that, the existence of audit opinion from result of examination conducted by independent accountant, apparently have a very significant influence to the good performance for non-profit organization (government institution, community institution), or profit organization (public company).

ANALISIS EFEKTIVITAS PENETAPAN JALUR TERKAIT DENGAN DWELLING TIME DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK Sunarmin Sunarmin; Noviandari Sari Utami; Wiwin Eka Yulianita
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Path determination is one of the customs procedures regulated in Law No. 17 of 2006 on customs. Considering the Directorate General of Customs and Excise, especially Tanjung Priok Customs and Excise KPU is faced with two functions, namely service and supervision, the strategic step taken to answer the problems of both functions is by determining the path. This study aims to discuss the determination of paths associated with dwelling time. The main problem in this research is the extent of the effectiveness of the application of the determination of the path and its relation to the dwelling time which is the loading and unloading time of the container carried from the vessel to the container out of the port. This research is a qualitative descriptive research with data collection techniques in the form of interviews and data secondary. From the results of interviews and data processed by the authors then concluded that with the establishment of a system of determining the path at the Tanjung Priok Customs and Excise KPU has been quite effective in reducing the dwelling time in the port of Tanjung Priok.

The Impact of Covid-19 on the Development of Various Business Sectors Sunarmin Sunarmin; Ahmad Junaidi; Endah Fantini
Ilomata International Journal of Management Vol 2 No 4 (2021): October 2021
Publisher : Yayasan Ilomata

Outbreaks of the new corona virus or Corona Virus Disease 2019 (Covid-19) are increasingly felt in the domestic economy, especially in terms of consumption, corporate, financial sector, and Micro, Small and Medium Enterprises (MSMEs). The existence of Large-Scale Social Restrictions (PSBB) that has been declared by the government most of the activities involving the public are restricted, such as offices or offices that are closed, restrictions on religious activities and restrictions on public transportation. The business world has not been separated from the shadows of the Corona Covid-19 pandemic. Instead of diminishing, some countries have confirmed that they will experience a second wave of pandemic that began in Wuhan, China. The purpose of this study is to find out whether the impact of Covid-19 will have a widespread effect on business entities and the sustainability of business entities. This research is a descriptive study, using the literature method where research is conducted by studying and collecting data from libraries related to tools, both in the form of journals and scientific studies of research that has been published in public journals. The results of the study concluded that the impact on Covid-19 had a significant influence on the development of the business world. The biggest influences occur in the mall/supermarket, hospitality, manufacturing and various businesses related to the use of mass labor. In this study, not many scientific writers have focused on examining the impact of this 19 on the business world in general. Although the fact in the field of influence of Covid-19 is clearly seen the fact in the life of the wider community due to many businesses limit / lay off and even deduct workers' income from the value of income received.

REKONSILIASI FISKAL TERHADAP LAPORAN KOMERSIAL UNTUK MENGHITUNG PAJAK PENGHASILAN BADAN PADA PT. SINAR AMADA TAHUN 2014 Sunarmin Sunarmin; Tavitri Rangkuti; Dian Ramadanni
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 2: September 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

PT.Sinar Amada is a company engaged in the field of trade. As a company that will obey the tax, PT. Sinar Amada is obliged to perform the calculation and reporting of income taxes according to the provisions referred to under the taxation laws in force, so that the Trading Company's annual financial reports and make the income statement for reconciliation implemented fiscal. The purpose of this final report is to determine whether to report fiscal reconciliation of profit / loss of commercial PT. Sinar Amada in 2014 in accordance with the Income Tax Act No. 36 Year 2008. And how the rates used by PT. Sinar Amada beam to calculate the corporate income tax. From this study, the authors can conclude that both fiscal reconciliation PT. Amada rays and calculating rates of Corporate Income Taxes in 2014 were carried out by PT. Amada beam in accordance with the Income Tax Act No. 36 in 2008.

Auditor Skill, Work Experience and Professional Skepticism on Performance of Auditors Sunarmin Sunarmin; Ahmad Junaidi
Ilomata International Journal of Tax and Accounting Vol. 3 No. 2 (2022): April 2022
Publisher : Yayasan Ilomata

Auditor is an accounting profession that is expected to be able to produce audit report products that can be accepted by both internal and external companies. The audit report must be existence and accuracy, completeness, rights and obligations, valuation or allocation, presentation and disclosure. To achieve this, several measuring tools are needed on how to determine the level of good auditor performance. The performance of professional auditors and having performance and broad insight will produce report products that can be accounted for and have reliable financial report functions and information. The research method used in this research is to use literature review, a systematic, explicit and reproducible method to identify, evaluate and synthesize research works and ideas that have been produced by researchers and practitioners. The results of this study can be concluded that good governance, audit structure, role conflict, role ambiguity, understanding of good governance, task complexity, have no effect on auditor performance. While organizational commitment, leadership style, professional training, competence, Locus of Control, and Auditor Integrity affect the performance of the auditor. For professional skepticism and audit knowledge, it turns out to have a positive and significant influence on the indications of regional loss findings.

The Impact of Covid-19 on the Development of Various Business Sectors Sunarmin Sunarmin; Ahmad Junaidi; Endah Fantini
Ilomata International Journal of Management Vol 2 No 4 (2021): October 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v2i4.387

Outbreaks of the new corona virus or Corona Virus Disease 2019 (Covid-19) are increasingly felt in the domestic economy, especially in terms of consumption, corporate, financial sector, and Micro, Small and Medium Enterprises (MSMEs). The existence of Large-Scale Social Restrictions (PSBB) that has been declared by the government most of the activities involving the public are restricted, such as offices or offices that are closed, restrictions on religious activities and restrictions on public transportation. The business world has not been separated from the shadows of the Corona Covid-19 pandemic. Instead of diminishing, some countries have confirmed that they will experience a second wave of pandemic that began in Wuhan, China. The purpose of this study is to find out whether the impact of Covid-19 will have a widespread effect on business entities and the sustainability of business entities. This research is a descriptive study, using the literature method where research is conducted by studying and collecting data from libraries related to tools, both in the form of journals and scientific studies of research that has been published in public journals. The results of the study concluded that the impact on Covid-19 had a significant influence on the development of the business world. The biggest influences occur in the mall/supermarket, hospitality, manufacturing and various businesses related to the use of mass labor. In this study, not many scientific writers have focused on examining the impact of this 19 on the business world in general. Although the fact in the field of influence of Covid-19 is clearly seen the fact in the life of the wider community due to many businesses limit / lay off and even deduct workers' income from the value of income received.

Analisis Pajak Dalam Rangka Impor Dan Bea Masuk Pengadaan Pesawat Latih Dan Implikasinya Pada Mahalnya Biaya Pendidikan (Studi Komparatif Pada Politeknik Penerbangan Indonesia Curug, Ppic Dan Aero Flyer Institute) Chairil Anwar Pohan; Aji Suryono; Notika Rahmi; Sunarmin Sunarmin; Agus Subagiyo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.3014

The purpose of this study is to analyze the imposition of import taxes and import duties for training aircraft procurement and its implications for the high cost of education at Indonesian Aviation Polytechnic Curug and Aero Flyer Institute in 2017-2021. This study is a qualitative descriptive study with data collection techniques used are interviews, observations, and documents so that the researcher can draw conclusions.Â Â The conclusion of import taxes imposition and import duties has a high influence in determining the high cost of flight schools. With the high cost of flight schools, it will affect people's interest in becoming a pilot. However, this is a burden that must be borne by the educational institution itself which in the end causes the high cost of pilot school to be charged to prospective pilot students. The imposition of import taxes includes Sales Tax on Luxury Goods, Income Tax and VAT because training aircraft are subject to these three tax components. These three components cause the high cost of pilot school.Â In this case, the government must immediately reviewÂ theÂ taxationÂ policyÂ forÂ the procurement of training aircraft and educational institutions must also cooperate with various airline operator both at home and abroad to attract pilot graduates and this will increase the interest of the Indonesian people to become professional and reliable pilots.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search