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All Journal JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Jurnal Akuntansi dan Keuangan Qadauna: Jurnal Ilmiah Mahasiswa Hukum Keluarga Islam International Journal of Health, Economics, and Social Sciences (IJHESS) Learning Society: Jurnal CSR, Pendidikan dan Pemberdayaan Masyarakat EKONOMIKA45
Syamsu Rizal
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : EKONOMIKA45

 1 
Analisis Penerapan Akuntansi Pajak Pertambahan Nilai (PPN) Pada PT. Cahaya Murni Indolampung: (Studi Kasus Pada PT. Cahaya Murni Indolampung (Cahaya Buana Group)) Alexandra Amadea Christie; Syamsu Rizal
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.1866

Abstract

The aim of this research was to find out how the Value Added Tax (VAT) calculation, collection, recording, and reporting at PT. Cahaya Murni Indolampung, as well as the suitability of applying the Value Added Tax (VAT) accounting at PT. Cahaya Murni Indolampung with the Law No. 42 Years 2009. The research approach used is exploratory research. The types of data taken to support the research variables are qualitative and quantitative data, and the data sources needed are primary and secondary data. Data collection techniques in this study were interviews, observation, and documentation. The data analysis technique applied is descriptive method. The research results showed that PT. Cahaya Murni Indolampung had implemented the calculation, collection, recording, payment of Value Added Tax (VAT) in accordance with the Law No. 42 Years 2009. Meanwhile for VAT reporting, PT. Cahaya Murni Indolampung experienced a delay in reporting Value Added Tax (VAT).
Pengaruh Pengawasan Inspektorat Kabupaten Lampung Tengah dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa: (Studi Kasus Pada Desa Joharan Kecamatan Putra Rumbia Lampung Tengah) Ni Made Melania E.; Syamsu Rizal
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.1870

Abstract

This research aims to find out whether the Supervision of the Central Lampung Regency Inspectorate and Community Participation have an impact on village financial management in Joharan Village, Putra Rumbia District, Central Lampung. This research is a quantitative research with a random sampling approach using 94 respondents as a sample. The strategy for collecting data in this research is through a questionnaire. The population of this research is the residents of the village. This research utilizes classical assumption testing, research instrument testing, multiple linear regression testing, correlation testing, determination testing, and hypothesis testing for data analysis. The findings of this research reveal that the supervision of the Central Lampung Regency inspectorate has a positive and statistically significant impact on village fund management in Joharan village, Putra Rumbia sub-district, Central Lampung, while community participation has a positive and statistically significant impact on village fund management in Joharan Village, Putra Rumbia District, Central Lampung. In addition to the supervision factor of the Central Lampung district inspectorate and community participation, the management of village funds in the village is simultaneously positively and significantly influenced by these two variables.
Co-Authors Alexandra Amadea Christie Andi Nur Insan Andi Vita Sukmarini, Andi Vita Azhary Fardiansyah Chandra, Yanita Ella Nilla Farida Efriyanti Halipah Hepiana Patmarina Herry Goenawan Soedarsa Indrayenti Indrayenti M Nasrun Nur M. Khudri A Moh Nasir Abd Majid Muh Akbar Muhammad Akbar Mujahid Ni Made Melania E. Nur Alim Djalil Sufyan Edi Hartanto sukmawati Supardin Supardin Yumna Nur Sabrina