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Pengaruh Penjualan dan Biaya Operasional terhadap Laba Bersih pada PT Indocement Tunggal Prakarsa (Persero) Tbk Periode Tahun 2010-2017 Endang Susilawati; Asep Mulyana
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i2.33

Abstract

This study aims to determine the influence of sales and operational costs on the net income both partially and simultaneously of PT Indocement Tunggal Prakarsa, Tbk. from 2010 to 2017. The type of research is descriptive verification by quantitative methods. Based on the results of the research showed that the sales and operational costs influence the net income simultaneously. Partially, sales and operational costs influenced on the net income.
IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE: IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE Endang Susilawati; Asep Mulyana
Accounting Research Journal Vol. 1 No. 2 (2023): March
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.691

Abstract

 This study aims to determine the implementation of taxcollection to increase personal income tax revenue whether there is abig effect after billing individuals’ domestic private person. Taxeshave a very large role in generating domestic cash receipts in order torealize continuity and increase in national development. The methodused in this research is a quantitative method with a descriptiveapproach and the data used is secondary data. The results of the studyshow that partially Billing does not have a significant effect onIndividual Income Tax Receipts. Keywords: Implementation of Tax Collection, Increasing IndividualIncome Tax Revenue
SOSIALISASI DAN PELATIHAN MENGANYAM SERAT ALAM UNTUK PENGUAT PADA TEKNOLOGI TEPAT GUNA BIOKOMPOSIT TERMOPLASTIK DAUR ULANG SAMPAH PLASTIK SEBAGAI BAHAN BAKU KERAJINAN TANGAN DI DESA GADOBANGKONG, NGAMPRAH, KABUPATEN BANDUNG BARAT Lies Banowati; Asep R Rukmana; Endang Susilawati; Budi Mulyati
Jurnal Pengabdian Kepada Masyarakat (ABDIMAS) Vol. 2 No. 1 (2023): JURNAL PENGABDIAN KEPADA MASYARAKAT (ABDIMAS) VOL. 2 NO. 1 DESEMBER 2023
Publisher : Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/abdimas.v2i1.715

Abstract

Gadobangkong adalah desa di Kecamatan Ngamprah, Kabupaten Bandung Barat, Jawa Barat yang mempunyai visi yaitu terwujudnya masyarakat desa yang cerdas, berakhlak mulia, mandiri, dan sejahtera yang dilandasi ilmu pengetahuan dan teknologi dengan melaksanakan pembangunan yang berwawasan lingkungan. Kegiatan pengabdian masyarakat di desa Gadobangkong untuk mensolusi masalah keterbatasan pengetahuan dan keterampilan pengaplikasian serat biomassa atau serat alam yang ketersediannya melimpah namun belum didayagunakan secara maksimal. Tujuan pengabdian masyarakat adalah mengaplikasikan hasil riset penulis mengenai teknologi tepat guna biokomposit termoplastik serat alam berkelanjutan untuk masyarakat desa. Pelatihan dan bimbingan teknis oleh tim pelaksana kepada mitra mengenai menganyam atau menyusun serat biomassa yang akan digunakan sebagai penguat pada biokomposit termoplastik kepada mitra. Dengan mentransfer teknologi pada kegiatan Pengabdian Kepada Masyarakat ini diharapkan implementasi teknologi bermanfaat untuk meningkatkan nilai jual serat biomassa untuk diaplikasikan sebagai penguat pada biokomposit termoplastik dengan pengikat daaur ulang sampah plastik yang telah diolah menjadi serpih plastik. Hasil pengabdian masyarakat adalah kerajinanan tangan tatakan gelas berbahan baku bikomposit termoplastik penerapan teknologi tepat guna komposit untuk meningkatnya pengetahuan masyarakat mengenai teknologi tepat guna yang dilakukan melalui pelatihan ke mitra masyarakat ibu PKK, pemulung sampah plastik, karang taruna di desa Gadobangkong, Ngamprah, Kabupaten Bandung Barat.
IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE Endang Susilawati; Asep Mulyana
Accounting Research Journal Vol. 1 No. 2 (2023): Accounting Research Journal (March 2023 - Aug 2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.691

Abstract

This study aims to determine the implementation of tax collection to increase personal income tax revenue whether there is a big effect after billing individuals. domestic private person. Taxes have a very large role in generating domestic cash receipts in order to realize continuity and increase in national development. The method used in this research is a quantitative method with a descriptive approach and the data used is secondary data. The results of the study show that partially Billing does not have a significant effect on Individual Income Tax Receipts.
THE ROLE OF INTERNAL AUDIT IN RISK MANAGEMENT OF CORPORATE ORGANIZATIONS Endang Susilawati; Vini Rizqi; Vina Permata Sari
Accounting Research Journal Vol. 2 No. 1 (2023): Accounting Research Journal (September 2023 - February 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.731

Abstract

Abstract. The role of audit in a company is very important because auditis a control of all activities in the organization, so the function of internalaudit is to control all activities in the organization so that workimplementation is more effective and efficient according topredetermined standards, therefore the role of internal audit Thecompany's risk will be small because company risk management canhelp the company's risk of events that will be faced in the future. Thisresearch uses a qualitative approach which aims to understand thephenomena that occur in research subjects to assess research questionsand to provide data. based on the researchers' ideas. focuses on previousresearch findings regarding the role of internal auditors in implementinggood risk management for good corporate governance. Based on thedescription, analysis, data interpretation and statistical data processingthat have been described in the previous chapters, it can be concludedthat the level of effectiveness of the role of the internal audit function isimportant in operational risk management. Based on the calculationresults of the average level of effectiveness located in quadrant II in theCartesian Diagram, it shows that the role of the internal audit function inoperational risk management has been effective. The role of internalauditors in risk management is closely related to the risk managementsystem development stage. Top management must be aware of theirspecific functions and responsibilities in risk management. Topmanagement must provide appropriate signals to lower levels ofmanagement (top-down approach) to convince them of their operationalresponsibilities regarding for example the development andimplementation of internal controls. Keywords: Internal Audit, Risk Management
PENGARUH PENGETAHUAN PERPAJAKAN DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT KOTA CIMAHI Apriyanti .; Endang Susilawati; Asep Mulyana
Accounting Research Journal Vol. 3 No. 2 (2025): Accounting Research Journal (March 2025 - Aug 2025)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v3i2.982

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar Pengaruh Pengetahuan Perpajakan dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Samsat Kota Cimahi. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data berupa kuesioner yang disebarkan secara langsung berdasarkan jumlah sampel 100 responden dan menggunakan metode deskriptif. Teknik analisis data yang digunakan adalah regresi linear berganda yang diolah dengan SPSS 27. Hasil penelitian ini menunjukkan bahwa secara parsial Pengetahuan Perpajakan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor, sedangkan Sistem Samsat Drive Thru tidak berpengaruh terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Secara simultan Pengetahuan Perpajakan dan Sistem Samsat Drive Thru berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor.