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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Hasanuddin Economics and Business Review AFEBI Accounting Review Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Asian Journal of Applied Business and Management (AJABM) Indonesian Journal of Advanced Research (IJAR) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Inggriani Elim
Accounting Departement, Faculty Of Economy And Business, Sam Ratulangi University
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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Evaluasi Penerapan UU No.7 Tahun 2021 Atas Perhitungan, Pemotongan, Penyetoran Dan Pelaporan Pajak Penghasilan Pasal 21 Pada Gaji Pegawai Kantor Kecamatan Tuminting: Evaluation Of The Implementation Of Law No. 7 Of 2021 On The Calculation, Withholding, Depositing And Reporting Of Income Tax Article 21 On The Salaries Of Tuminting District Office Employees Mamusung, Maryanti Kerol; Elim, Inggriani; Rondonuwu, Sintje
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 3 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Pada tahun 2021, pemerintah Indonesia mengesahkan UU No.7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP) sebagai langkah strategis untuk memperkuat sistem perpajakan nasional. UU No. 7 Tahun 2021 memperkenalkan beberapa perubahan signifikan dalam tarif PPh 21. Perubahan ini mencakuppenyesuaian lapisan tarif dan penghasilan tidak kena pajak (PTKP). Tujuan dari penelitian ini adalah untuk mengevaluasi penerapan UU No.7 Tahun 2021 atas perhitungan, pemotongan, penyetoran dan pelaporan Pajak Penghasilan Pasal 21 pada gaji pegawai Kantor Kecamatan Tuminting. Penelitian ini dilakukan di Kantor Kecamatan Tuminting dengan metode penelitian yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian menunjukkan perhitungan, pemotongan,penyetoran dan pelaporan pajak penghasilan pasal 21 pada gaji pegawai Kantor Kecamatan Tuminting sudah sesuai dengan peraturan perpajakan yang berlaku.
Analisis anggaran operasional sebagai alat pengendalian keuangan pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Banggai Kepulauan Tukunan, Stela Viviana; Elim, Inggriani; Kindangen , Wulan D.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.125

Abstract

Operational budget serves as a tool for companies to achieve profit or income objectives. Financial control remains a critical concern for both profit-oriented and non-profit organizations. This research aims to analyze and comprehend the realization of operational budgets as a financial control instrument within the context of the Regional Drinking Water Company (PDAM) in Banggai Kepulauan Regency. The data analysis method employed is qualitative descriptive analysis, utilizing data collection techniques including observation, interviews, and documentation. The study delves into the comparison between operational budgets and the actual operational costs realized by PDAM Banggai Kepulauan Regency from 2019 to 2021. Across this period, fluctuations are observed in the percentages of operational budgets that have been realized. In 2019, the actual cost realization reaches 110% of the budget with a 10% variance. Similarly, in 2020, the actual cost realization amounts to 116% of the budget with a 16% variance, and in 2021, the actual cost realization reaches 121% of the budget with a 21% variance. The analysis findings highlight that the most significant cost component is transmission and distribution expenses, consistently exhibiting a high percentage of realization, averaging 130% of the budget. The primary cause of this variance is attributed to the unallocated depreciation costs for transmission and distribution installations, which were absent from the operational plan. Throughout the 2019-2021 period, PDAM Banggai Kepulauan experienced incongruities between budgeted and realized costs, particularly concerning transmission and distribution expenses, resulting in adverse financial impacts.
Analysis of the Implementation of Self Assessment System increasing Awareness of Tax Paying Compliance in Manado City (Study at Manado City Regional Revenue Agency) Tamin, Zefanya Evangeline; Elim, Inggriani; Wangkar, Anneke
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.57787.13.02.2024.59-67

Abstract

Self assessment system is a tax collection system that authorizes taxpayers to determine the amount of tax payable in accordance with applicable laws and regulations. This study aims to analyze the application of the self assessment system in increasing awareness of compliance in paying hotel taxes, restaurant taxes, entertainment taxes, and in increasing regional tax revenues at the Manado City Regional Revenue Agency. The analysis method used in this thesis research is a descriptive method. The type of research used is qualitative descriptive. The results of the research on the realization of tax reporting using the self assessment system at the Manado City Regional Revenue Agency in 2022 showed that the tax revenue was IDR.292,254,150,326.53 from the tax revenue target of IDR 317,748,750,000.00. The percentage of tax compliance achieved by the Manado City Regional Revenue Agency in 2022-2023 reached 91.97%. As well as the percentage achieved based on the number of taxpayers registered and paying reaches 100% based on this data, the implementation of the selfassessment system is included in the very high category in increasing awareness of tax compliance and in increasing revenue at the Manado City Regional Revenue Agency. Keywords: Analysis, Self Assessment System, Compliance.
Penyajian laporan keuangan entitas berorientasi nonlaba berdasarkan ISAK Nomor 35 pada Yayasan Panti Asuhan “Pononiungan” Bolaang Mongondow Malasai, Firginia; Elim, Inggriani; Kalalo , Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.214

Abstract

A non-profit entity is one that is engaged in community service and has no intention of seeking profit. Non-profit entities obtain their funds from donors or contributors who do not expect a return on their investment. It is crucial that non-profit entities be held accountable, particularly in light of the growing number of foundations and community organisations. Funders and the community must be provided with clear financial reports that explain the entity's performance and resources. This study will determine the presentation of financial statements of non-profit entities based on ISAK 35 at the Pononiungan Orphanage Foundation in Bolaang Mongondow. This thesis employs a descriptive qualitative analysis method. The results are clear: the Pononiungan Orphanage Foundation in Bolaang Mongondow has adjusted its financial statements to align with the ISAK Number 35 standard. This comprises comprehensive income statements, cash flow statements, net asset change statements, and notes to the financial statements.
Analisis perhitungan dan pencatatan penerimaan Bea Perolehan Hak atas Tanah dan Bangunan di Badan Pendapatan Daerah Kabupaten Minahasa Tampi, Mercy Christiani; Elim, Inggriani; Wangkar, Anneke
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.221

Abstract

Land and Building Acquisition Fee (or BPHTB) is an important source of regional income to support development in Minahasa Regency. This research aims 1) To find out the calculation of fees for acquiring land and building rights at the Regency Regional Revenue Agency Minahasa. 2) To find out the system for recording fees for acquiring rights to land and buildings at the Regency Regional Revenue Agency Minahasa. The data analysis method used in this research is the descriptive analysis method with data collection methods, namely interviews and documentation. The research results show that the calculation of BPHTB is carried out after the NPOP is determined as the basis for taxation minus the Non-Taxable Tax Object Acquisition Value (NPOPTKP) of IDR 60,000,000 for each taxpayer and IDR 300,000,000 for rights due to inheritance or testamentary grants. Then multiplied by a rate of 5%. The calculation has been carried out in accordance with the regulations, namely Minahasa Regency Regional Regulation Number 2 of 2011 concerning Land and Building Acquisition Fees. Recording of BPHTB receipts is adjusted to the taxes received and recording is carried out through proof of deposit, which can be in the form of a Deposit Certificate (SKS) from a bank or bank statement, all payment data is then inputted into the application system digitally. The BPHTB transaction or receipt recording system uses the BPHTB application system which is integrated with the land registration service system by the National Land Agency (or BPN).
Analisis perhitungan, pemungutan, dan kontribusi pajak mineral bukan logam dan batuan terhadap pajak daerah dan pendapatan asli daerah Kota Tomohon Pandi, Johanes Mishart; Elim, Inggriani; Weku, Priscillia
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.262

Abstract

The Non-Metallic Mineral and Rock Tax is a regional tax in Tomohon City that contributes to Regional Tax and Regional Original Income. This study will determine the mechanism for calculating and collecting Non-Metallic Mineral and Rock Tax in Tomohon City, as well as the contribution of Non-Metallic Mineral and Rock Tax to Regional Taxes and Original Regional Income of Tomohon City in the 2019-2023 period. This study employs a descriptive qualitative analysis method. The study results clearly show that the calculation and collection of Non-Metallic Mineral and Rock Tax in Tomohon City is based on the regulations in force in the region. The average contribution from 2019 to 2023 clearly demonstrates that the criteria for non-metallic mineral and rock tax contributions are very low, both for Regional Taxes and Regional Original Income. A comparison with other regional taxes shows that the contribution of non-metallic mineral and rock taxes to Tomohon Regional Taxes for the 2019-2023 period is either the highest or the lowest. It is clear that the contribution of non-metallic mineral and rock taxes to PAD is insignificant when compared to the total from other PAD sources. The decline in the contribution of non-metallic mineral and rock taxes in Tomohon City is influenced by two main factors: the awareness and honesty of taxpayers in calculating and paying their taxes, as well as committing other fraud that can harm the Tomohon City government. Changes in rules and policies also play a role. If managed properly, the potential contribution of non-metallic mineral and rock taxes in Tomohon City can be maximised.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro di Apotek Manggala Jaya Manado Langi, Louis Crisitofel; Elim, Inggriani; Latjandu, Lady
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.280

Abstract

Financial accounting standards for micro, small and medium entities (SAK EMKM) are standards specifically for MSMEs. This research aims to analyze how SAK EMKM is implemented in the Manggala Jaya Pharmacy micro-enterprise. The research method used is descriptive qualitative. The results of the research show that Manggala Jaya Pharmacy only makes one financial report, namely a profit and loss report which is not in accordance with SAK EMKM, this is due to the lack of knowledge of human resources at Manggala Jaya Pharmacy regarding accounting science and also understanding of making financial reports in accordance with standards. The results of preparing financial reports in accordance with SAK EMKM are financial position reports, profit and loss reports, and notes to financial reports.
Analisis penerapan e-faktur pajak oleh pengusaha kena pajak di KPP Pratama Manado Repi, Imiko Elissa; Elim, Inggriani; Wangkar, Anneke
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.278

Abstract

The Indonesian tax reform has made significant changes to the tax administration system, including replacing paper tax invoices with electronic invoices (e-Invoices).This research analyses the implementation of Tax e-Invoices by Taxable Entrepreneurs in reporting their Value Added Tax  (VAT) Periodic Tax Returns at KPP Pratama Manado.The research method used is a qualitative descriptive case study approach. The results of the research at KPP Pratama Manado show that the implementation of e-invoices has been successful, making it easier for KPP Pratama and Taxable Entrepreneurs. There are still some obstacles, such as network constraints and some Taxable Entrepreneurs' lack of understanding, but these can be overcome by KPP Pratama Manado. The use of e-invoices in reporting the current VAT period is effective in improving Taxable Entrepreneurs' compliance, as shown by the year-on-year compliance rate. In 2022, the rate was 91.86%, and in 2023, it was 92.92%.
Public Sector Accounting and Organizational Performance: Study in Indonesian Health Care Industry Elim, Inggriani; Wangkar, Aneke; Runtu, Treesje; Latjandu, Lady Diana
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 3, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i3.3410

Abstract

The implementation of public sector accounting is a crucial factor in improving the performance of public sector organizations. One of the organizations that implement public sector accounting is the health care industry. Purpose of this study to analyze public sector accounting effect on organizational performance in the health care industry. This research is quantitative research conducted at a health institution in Manado City. Respondents who participated were 100 participants from regional hospitals and health centers in Manado City, Indonesia. Data analysis is assisted by path analysis. The research findings reveal the relationship of public sector accounting to the performance of public sector organizations and the relationship mediated by accounting information systems. Several limitations and suggestions were revealed in this study.
Contribution Margin Analysis as a Tool for Profit Planning in the PT Labiva Jaya Utama Travel Services Business in Parepare Adri Sallo; Inggriani Elim; Lidia Mawikere
Indonesian Journal of Advanced Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i4.8742

Abstract

Contribution margin is the result of sales that have been reduced by all variable costs for production and marketing which can cover fixed costs and produce a profit in total per unit. This research aims to find out how to calculate the contribution margin and to be able to find out the contribution margin as a tool for profit planning. The method used in this research is a qualitative research method that uses a descriptive approach and data is also obtained from direct interviews and documentation. The research results show that the contribution margin of PT. Labiva Jaya Utama in 2020 amounted to IDR 79,760,000, in 2021 it amounted to IDR 87,850,000 and in 2022 it amounted to IDR 62,760,000. By calculating the margin, it makes it easier for the company to calculate the level of profit earned by the company each year.
Co-Authors Abast, Sikfrit Herold Marines Abuno, Malindah Adhi, Ryan . Adi, R. Haryo Wiratama Adi, R. Haryo Wiratama Aditya, I Made Rio Adri Sallo Alexander, Jimmy Alfryo Toar Lumintang Amin, Nabilah Nur Risfananda Angelika Parengkuan Anneke Wangkar Anton, Mandang Gabriel Aprilia Makisurat Aring, Aprico Baharta, Zulkarnain Bala, Gladys Mita Marthina Betah, Jimswik Biga, Julian Brilliant Joy Leonardo Kalangie, Brilliant Joy Leonardo Brinca, Febriane Buchari, Demmi P.R.D Chandra, Vionalisa Christine Lidya Manongga Cicilia Tinangon, Cicilia Constantinopel Yuan Cakrawala Robot Cynthia Imelda Mose, Cynthia Imelda Daleno, Irna Prisye David P. E. Saerang David Paul Elia Saerang David Saerang, David Dendeng, Windy Firginia Desita Marlysa Wungkar, Desita Marlysa Dessy Ayuni M. Toduho Devita Wulandari Darea, Devita Wulandari Dhullo Afandi Dhullo Afandi Dunggio, Jelly Anggraeni Elvi Syahria Maznawaty, Elvi Syahria Erwin Budiman Ester Glorria Estefanny Takalumang Eva Debby Nur, Eva Debby Fadila Huda, Fadila Fajriansyah, Yudi Feri Prayitno, Feri Frillia Yuliet Ihalauw Gerungai, Natalia Y.T. Gintoe, Selin Gita Dwichayani Salmon Gloria Theresia Waleleng Grace B. Nangoi Graciella Puasa Hansu, Randy V. Hardiyanti Bahruddin Harijanto Sabijono Harry Saputra Liando Haryanto, Agnes Ch. Heince R. N. Wokas Heince R.N Wokas Heince Wokas Helena Christina Menggalomo Herman Karamoy Herman, Giovani Hetharia, Juliet Marla I Gede Suwetja Ilat, Ventje . Indahsari Berlianie Awal Inria Rumopa, Inria Jantje J. Tinangon Jantje Tinangon Jeasika Amelia Tamboto, Jeasika Amelia Jenni Febriyanti Kapantouw, Jenni Febriyanti Jenny Morasa Julio Yesaya Tampi Jullie J Sondakh Kakinsale, Efafras Juan Kalalo , Meily Y. B. Kalalo, Meyli Y. B. Kalangi, Felicia Maria Kapojos, Peter Marshall Kenju, Blandina Sefrida Kilis, Stevandi K. Kindangen , Wulan D. Kolantung, Jurivel A.G. Kolinug, Lisa Christin Lahengking, Erlita Mentari Lamadi, Pricilia Virginia Lambidju, Nona Erlita Langi, Louis Crisitofel Latjandu, Lady Latjandu, Lady D. Latjandu, Lady Diana Lidia M Mawikere Lidia Mawikere Lidia Mawikere Lidya Priskila Koloay Loho, Briando Lumempow, Figy Lumunon, Cisilia Maharaja, Elvin Febrianto Majampoh, Christian Ferdinand Malasai, Firginia Mamusu, Rosalina F. Mamusung, Maryanti Kerol Manangkalangi, Adikodrati M. Manderos, Julycia Marchella Tiara Muhea, Marchella Tiara Marentek, Jessica Fergie Maria, Anzeli Maria, Brigita Marsion Immanuel Kant Simangunsong, Marsion Immanuel Kant Marvelonita Esther Aras Masaling, Jesycha Mega Ersita, Mega Megha Cicilia Rawung, Megha Cicilia Meily Kalalo Meily Y.B Kalalo, Meily Y.B Meily Y.B. Kalalo, Meily Y.B. Menajang, Mewa J. O. Merlyn Anglia Mangerongkonda Mewo, Angelia Militia Christi Singkoh Muh. Ervan R. Tarigan, Muh. Ervan R. Muhaling, Enolia N Muliad, Halim Ellena MURNIYATI Musdalifah Musdalifah Nadya Pretti Kalalo Ngion, Olivia Megawati Noe, Nurjana Novi Budiarso Novi S Budiarso Novi S. Budiarso, Novi S. Novianty Trisye Sabaru, Novianty Trisye Nukak, Ignasia Tesalonika Oktavianti, Winni Nuraini Oldison Santosa Pakambi, Siska Cantika Pandey, Cristian M Pandi, Johanes Mishart Pangalila, Chelsea Pangandaheng, Vinry Y Pangemanan, Hendrik Ricart Pangerapan, Gianluigi Pangkey, Jacklyn N. D. Paramitha Sandy Mokodompit Pendong, Angela Anggli Piay, Yeremia Stevanus Elim Pinatik, Sherly . Pingkan Claudia Juliana Pongantung Pitoy, Elsa Samaria Polii, Juanda Jeniver Polii, Juvebri Clara Polopadang, Stefian Pontonuwu, Teza Christy Priscilia Weku Priscilia Weku Priska Debora Dumais, Priska Debora Priska Sigarlaki Pua, Ailling I. Puapadang, Yohana Regin Seyni Putong, Valensia Nola Rambitan, Rivo Reynard Rampengan, Rachel Romilda Rembet, Ariel Renald Runtuwarow, Renald Repi, Imiko Elissa Resky Donald Runtu, Resky Donald Restya Cykly Ngelo Reynaldy. M. Rumengan Ricky Alfiando Wowor Ricky Billy Panga Rifurariani, Welyoyo Rissard Koyongian, Rissard Robert Lambey Rompas, Ryfan Racel Rondonuwu, Chris Waraney Rondonuwu, Maxmilian Kevin Rudy J Pusung Rudy J. Pusung Rudy Pusung RUMANDJO, YELSTI WELNIATI Rumbaru, Sahril Rundengan, Priscilia Joanna Runtuwene, Astrid Ryan C.C Languju Sampouw, Rendy Samsudin, Cintia Sangka, Sallyritna Sardjono, Olivia Sejanto, Triastuty Wulanjune Setiono, Angelina Sherly Pinatik Sifrid S. Pangemanan Simangunsong, Natalina Tiur Angel Sinaga, Feren L. Singon, Englina Elizabeth Sinjal, Ave Ceriti Sintje Rondonuwu Sintje Rondonuwu, Sintje Sitti Maryam Mohamad Sonny Pangerapan, Sonny Stanley Kho Walandouw Steven J Tangkuman Steven J. Tangkuman Stevy Sigar Sumampouw, Fino Indra Sumual, Laura Syalomita Sela, Syalomita Syermi Mintalangi Syermi S. E. Mintalangi Syermi S.E. Mintalangi Syurtika Mira Lomboan Tamin, Zefanya Evangeline Tampi, Grace Gloria Tampi, Mercy Christiani Tangkere, Marcho Rivelino Taogan, Gloria Taroreh, Eric Joseph Tinangon, Jantje . Tinangon, Jantje J Tontoli, Sitti Amanah Treesje Runtu Treesje Runtu Tuhuteru, Gloria Tukunan, Stela Viviana Tulangow, Erill Armando Tumade, Meysi Tumanduk, Leonardo R. Tumbelaka, Herlen Indrakartika Angela Tumipa, Nindi Juleydi Tuwaidan, Regina Laurensana Usman, Iin Febrianti Ventje Ilat Vera Gonting Veronika Mamuka Vichri Vicky Vicky Rompas Victorina Z. Tirayoh Walandouw, Stanly Kho Wangkar, Aneke Waworundeng, Veronica Weku, Priscillia Wenur, Cindy Y. Westwind Welson, Westwind Winnie Fratiwy Malonta Wokas, Heince Rudy Nicky Wowor, Cindy Helena Wowor, Stephanie Selina Sheren Wulan Kindangen