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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Akuntansi dan Ekonomika Kompartemen : Jurnal Ilmiah Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan AKTSAR: Jurnal Akuntansi Syariah BALANCE: Economic, Business, Management and Accounting Journal Proceeding of National Conference on Accounting & Finance JAMP : Jurnal Administrasi dan Manajemen Pendidikan Jurnal Akuntansi dan Governance Review of Applied Accounting Research J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Diska Arliena Hafni
Universitas Aisyiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Ekonomi, Manajemen, Akuntansi

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Analisis Penerapan Pajak Penghasilan Pasal 21 Pasal 23 Pada Rumah Sakit Umum PKU Muhammadiyah Nanggulan Windi Annesta Pratiwi; Diska Arliena Hafni
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 1: Juli-Desember 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i1.1960

Abstract

Tujuan penelitian ini adalah mengetahui pelaksanaan kewajiban Rumah Sakit Umum PKU Muhammadiyah Nanggulan atas pajak penghasilan pasal 21 dan pasal 23 dan kesesuaiannya dengan Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan. Penelitian ini menggunakan metode pendekatan penelitian deskriptif kualitatif. Objek penelitian ini adalah Rumah Sakit Umum PKU Muhammadiyah Nanggulan dan perhitungan PPh pasal 21 dan pasal 23 tahun 2019-2022. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Hasil dari penelitian ini menunjukkan bahwa pada tahun 2019-2022 Rumah Sakit Umum PKU Muhammadiyah Nanggulan dalam melaksanakan kewajiban atas pajak penghasilan pasal 21 dan pasal 23 telah dilakukan dengan cukup baik, meskipun ada beberapa hal yang masih terdapat kesalahan. Berdasarkan perhitungan dan pemotongan PPh pasal 21, Rumah Sakit Umum PKU Muhammadiyah Nanggulan masih belum sesuai dengan Undang-Undang perpajakan. Hal ini dikarenakan Rumah Sakit belum menerapkan sistem penghasilan kena pajak kumulatif dalam perhitungannya. Penerapan PPh pasal 23 yang dilakukan oleh rumah sakit sudah sesuai dengan Undang-Undang perpajakan. Pelaporan penyetoran dan pelaporan PPh 21 dan PPh 23 yang dilakukan Rumah Sakit Umum PKU Muhammadiyah Nanggulan pada tahun 2019-2022 telah dilaksanakan dengan tepat waktu dan sesuai dengan aturan Undang-Undang yang ada.
The Determination of Inpatient Room Unit Cost Using ABC Method at PKU Muhammadiyah Nanggulan Hospital-Yogyakarta Diska Arliena Hafni
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 2: Januari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i2.2872

Abstract

This study analyses the determination of the unit cost of inpatient room rates at PKU Muhammadiyah Nanggulan, Kripulonprogo-Yogyakarta by using the Activity-Based Costing (ABC) method. This research is quantitative research. The research data were obtained through interviews, documentation, and observation. Then, the data were analysed using a comparative descriptive analysis method with a quantitative approach. The results of the study showed that the determination of unit costs using the ABC system was higher than the traditional methods used by the hospital.
Analisis Penerapan SAK EMKM Pada UMKM Fantastic Phone Gadget and Computer di Gunung Kidul Risky Ayu Lestari; Diska Arliena Hafni
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5170

Abstract

This research aimed to analyze the application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Fantastic Phone Gadget and Computer MSMEs in Ngawen District, Gunungkidul Regency, Yogyakarta. This study used a qualitative method with a descriptive approach. Data was collected using observation, documentation, and interview techniques. Data analysis was then carried out using descriptive analysis techniques which began by describing the phenomena experienced by the research subjects, then analyzing using existing theories. The findings showed that Fantastic Phone Gadget and Computer has not prepared financial reports by SAK EMKM; they only prepared income and out cash records. The inhibiting factors for implementing SAK EMKM on Fantastic Phone Gadget and Computer consist of internal and external factors; some of the internal factors that become obstacles are the lack of understanding of accounting by the finance department, the lack of trained human resources, and time constraints. Meanwhile, the external factor is the absence of training or guidance on implementing SAK EMKM from the MSME service.
Co-Authors Ali Djamhuri Beti Setiawati Fathah, Rigel Nurul Febi Ismiati Haris Darussalam Kurniawati Kurniawati Mafiroh Fitri Mulani Muhammad Ibnu Hajar Al-Haetami N. Nurjanah Nila Nurma Ningsih Putri Septiawati Rahmawati, Fitri Maulidah Raisya Nuraini Putri Risky Ayu Lestari Seto Satriyo Bayu Aji Sofia Nur Arifin Maulana Suli Lurhito Uni Mardhotillah Vika Yosita Windi Annesta Pratiwi Yulia Nita Ningsih Zustika Nada Mahmudah