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Journal : Worksheet : Jurnal Akuntansi

PENGARUH DANA BANTUAN SEKOLAH (BOS) TERHADAP KINERJA PENDIDIKAN SEKOLAH SMK SWASTA SE-KOTA MEDAN (TAHUN 2018) Ayu Ade Riyanti; Listya Devi Junaidi
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2612

Abstract

The purpose of this study is to ascertain whether school aid funds (BOS) have an impact on academic achievement. In this work, quantitative descriptive techniques are also used. Secondary data, or data that does not directly supply data to data collectors, was employed in this study. To conduct this study, a purposive sample technique was applied throughout as many as 55 private vocational high schools in Medan. purporsive sampling method, or the method of choosing the sample while taking particular factors into account. This study uses a straightforward linear regression analysis strategy for data analysis. In this study, there are 2 (two) variables: an independent variable (the independent variable) and a dependent variable (the dependent variable), both of which are impacted by and subject to the effects of causes that result from change. The data will next be analysed using the Classical Assumption Test and hypothesis testing with the aid of SPSS 24.The test results from this study show that there is, at least in part, a relationship between School Operational Assistance Funds and Educational Performance / Achievement of National Examination scores using the t test, whereas there is no relationship between Accreditation Status (a), (b), and (c) and the level of educational performance / achievement of national exam scores. This is due to the fact that formal education institutions, particularly vocational high schools, are present in every part of Medan City.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN CV. ALVINDO PRATAMA Listya Devi Junaidi; Anjras Puspita
Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i2.2114

Abstract

PPh is a tax imposed on tax subjects on income received or earned in the form of taxes. It is one of the most essential items in a country as a source of income used to pay government spending. In Indonesia, taxes are a significant source of state revenue for long-term growth, as tax revenues rise in tandem with the country's economy and level of life in the context of self-sufficiency in financing national development. The goal of this research was to examine how CV. Alvindo Pratama calculated corporate income tax under Law No. 7 of 1983, as amended by Law No. 7 of 1991, Law No. 10 of 1994, Law No. 17 of 2000, Law No. 36 of 2008, Government Regulations, Presidential Decrees, Ministerial Decrees, Director General of Taxes Decrees, and Circulars of the Director General of Taxes. This is a qualitative study utilizing a descriptive method. The researcher attempts to present facts in conformity with current reality without interfering with the circumstances. Data collected from the company in the form of financial statements produced by CV. Alvindo Pratama is the source of data used in this work. The results reveal that CV. Alvindo Pratama's tax calculations are accurate and up to date, and that he pays and reports Corporate Income Tax on time.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENJUALAN PADA RESTORAN MAKANAN JEPANG (STUDI KASUS PT. SUSHI INDO SUKSES MANDIRI) Santa Ana Dakhi; Listya Devi Junaidi; Syaharman Syaharman
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3458

Abstract

The purpose of this study is to ascertain how PT. Indo Success Mandiri's sales are impacted by product,pricing, and marketing. Quantitative research is the kind that was employed. ways for gathering datawhile using a questionnaire. 150 PT. Indo Independent Success personnel made up the study's sample.The study's sample consists of 60 workers. data source that included primary and secondary data.Multiples were processed with SPSS version 2016 using linear regression analysis. The study's findingsare evident. With a value of 40.52%, these variables have an impact concurrently, and the remaining59.48% is partially influenced by other variables that were not included in this study. The relationshipbetween the product and sales at the Japanese food restaurant PT. Indo Mandiri success is significantat 35%, the relationship between the price and sales at the Japanese food restaurant PT. Indo SuksesMandiri is significant by 60.7%, and the relationship between the promotion and sales at the Japanesefood restaurants PT. Indo Sukses Mandiri is significant at 30.0%.