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All Journal Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Applied Accounting and Management Review
Musyafa alfarizi
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Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Education Mechanical Engineering Public Health

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PRAKTIK PENGISIAN SPT WAJIB PAJAK BADAN PADA SISWA-SISWI SMK KARYA BHAKTI KABUPATEN BREBES Ririh Sri Harjanti; Nurul Mahmudah; Ghea Dwi Rahmadiane; Musyafa alfarizi; Elisa Purwitasari
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 2, No 1 (2019): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.41 KB) | DOI: 10.30591/japhb.v2i1.1276

Abstract

Tujuan Pengabdian Masyarakat ini adalah untuk menambah wawasan dan kompetensi di bidang perpajakan khususnya dalam memahami perhitungan dan pengisian SPT Wajib Pajak Badan, khalayak kegiatan pengabdian masyarakat ini adalah siswa-siswi SMK Karya Bhakti Kabupaten Brebes. Adanya bentuk-bentuk pelatihan berupa pengisian Form SPT Wajib Pajak Badan untuk meningkatkan kompetensi perpajakan bagi  siswa-siswi SMK Karya Bhakti Kabupaten Brebes, yang beralamat di Jalan Taman Siswa, Saditan, Kecamatan Brebes Kabupaten Brebes Jawa Tengah. Jarak tempuh kampus dengan khalayak sasaran kurang lebih 5km yang dapat ditempuh menggunakan trasportasi mobil. Metode atau cara yang digunakan dalam Kegiatan Pengabdian pada Masyarakat ini adalah pertama dengan menggunakan metode survei, dimana tim melakukan survei langsung ke lokasi untuk pengumpulan data awal. Selain melakukan survei, tim juga melakukan observasi dan wawancara. Observasi dan wawancara ini dilakukan pada tahap awal dalam rangka mengumpulkan data dan mencari permasalahan sebelum memutuskan kegiatan pengabdian seperti apa yang sesuai dengan khalayak sasaran. Wawancara dilakukan dengan pihak guru dari SMK Karya Bhakti Kabupaten Brebes.Kata Kunci :Pajak, SPT, Wajib Pajak, Badan 
Analysis of Financial Distress Potential Using the Zmijewski Method in Coal Mining Subsector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period Rosyada, Amalia Amrina Rosyada; Maria Theresia Heni Widyarti; Musyafa Alfarizi
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 1 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i1.6345

Abstract

Significant fluctuations in coal prices during the 2019-2023 period impacted the financial performance of coal mining subsector companies listed on the Indonesia Stock Exchange. This condition increased the risk of financial distress, which refers to financial difficulties that could potentially lead to bankruptcy if not properly addressed. This research aims to analyze, determine the accuracy level, and formulate strategies to address potential financial distress in 14 selected companies using the purposive sampling method. This descriptive quantitative research utilizes financial report data from 2019-2023, analyzed using the Zmijewski method, which involves the Return on Assets (ROA), Debt Ratio, and Current Ratio. The results indicate that, on average, companies remained in the non-financial distress category throughout the period. However, two companies, CNKO and DWGL, consistently experienced financial distress. Additionally, AIMS faced financial distress in 2023, BSML in 2019, and CBRE from 2019 to 2021. The accuracy rate of the Zmijewski X-Score method was 77%, with an error rate of 23%. Strategies for addressing financial distress include increasing ROA through operational efficiency, prudent debt management to reduce the Debt Ratio, and managing current liabilities, inventory, and receivables to improve the Current Ratio.
Co-Authors Elisa Purwitasari Ghea Dwi Rahmadiane Maria Theresia Heni Widyarti Nurul Mahmudah Ririh Sri Harjanti Rosyada, Amalia Amrina Rosyada