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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Dharma Laksana BALANCE: Economic, Business, Management and Accounting Journal Jurnal Nusantara Berbakti
Rudi Pratono
Universitas Wijaya Kusuma Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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PENERAPAN BALANCE SCORE CARD (BSC) SEBAGAI ALAT PENILAIAN KINERJA PT SAMATOR GAS INDONESIA Rudi Pratono
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.670

Abstract

Successful implementation of the Balanced Scorecard is largely determined by the process of preparing/developing the Balanced Scorecard itself. Balanced Scorecard is a new framework that integrates the various measures derived from the company's strategy. Preparation of the Balanced Scorecard PT Samator Gas Industry based on 2011 Business Plan. Information on the Balanced Scorecard development has not been adequately communicated to all levels of the organization. Application of Balanced Scorecard in the Gas Industry PT Samator not preceded by a preparation that support the implementation of this system. These programs include participation and socialization. Management company to change the view on the concept of Balanced Scorecard. Measures in the scorecard is not simply a static model can not be changed. The drafting team to integrate the Balanced Scorecard strategy Samator PT Gas Industry as a whole into the scorecard PT Samator Gas Industry. Keywords: Balance Score Card, Performance.
Early Warning Sistem Perusahaan Era Pandemi Covid-19 Dwi Bhakti Iriantini; Soemaryono Soemaryono; Rudi Pratono
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.935

Abstract

To break the chain of spread of the Covid-19 virus, the Government implemented a policy of restricting people's movements. The fact that occurred due to restrictions on community activities, the wheels of the economy were disrupted, even some business activities were closed. The formulation of the research problem, how are the results of the analysis of the Springate, Altman, Grover and Zmijewski Bankruptcy prediction models in the Covid-19 pandemic era. The purpose of the study was to empirically test the springate, altman, grover and zmijewski bankruptcy prediction models in companies during the covid-19 pandemic era. The research subjects are companies listed on the Indonesia stock exchange for the hotel, restaurant and tourism sub-sector in 2020. The results of the springate model test (s-score) show that 25 companies are predicted to have the potential to go bankrupt, 3 companies are predicted to be healthy. Altman model (Z-Score) shows that 16 companies are predicted to have the potential to go bankrupt, 4 companies experience a slight potential for bankruptcy and 4 companies are healthy. The grover model (G-Score) shows that 6 companies are predicted to have the potential to go bankrupt, 22 companies are healthy. The zmijewski model (X-Score) shows that 1 company is predicted to have the potential to go bankrupt, 27 companies are predicted to be healthy. The four models that show the same results for companies that are predicted to be healthy are PT. Asia Sejahtera Mina, Tbk with the issuer code AGAR.
Pelatihan Laporan Perpajakan Bagi Siswa SMK Surabaya Soemaryono Soemaryono; Rudi Pratono; Ismangil Ismangil
Jurnal Pengabdian Dharma Laksana Vol 5, No 1 (2022): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v5i1.23438

Abstract

Pelaksanaan kegiatan   pengabdian   kepada   masyarakat   ini bertujuan   untuk  mengembangkan keilmuan khususnya bidang perpajakan bagi para peserta khususnya murid sekolah menengah kejuruan , serta memberikan  bekal    pengetahuan didalam meningkatkan  ketrampilan  praktek pelaporan perpajakan yang diterapkan oleh direktorat jenderal pajak.   Sasaran yang dituju adalah siswa Sekolah Menengah Kejuruan (SMK) Surabaya Jurusan Akuntansi. Kegiatan pengabdian masyarakat ini pesertanya sebanyak 40 siswa dan 5 orang guru pendamping.  Metode   pengabdian   kepada masyarakat   yang   dilakukan   dengan   cara   memberikan materi pengetahuan yang bersifat teori dan pratek   yang   dimulai   dari pemahaman pengertian perpajakan, pengertian pajak penghasilan, tarip pajak pengahasilan , jenis formulir perpajakan, fungsi masing-masing formulir perpajakan dan pengisian surat pemberitahuan pajak untuk wajib pajak orang pribadi maupun wajib pajak badan. Hasil yang dicapai dalam kegiatan ini para peserta atau siswa memahami teori perpajakan secara fundamental yang berlaku di indonesia Serta mampu memahami menghitung pajak penghasilan yang harus dibayar baik untuk wajib pajak orang pribadi maupun wajib pajak badan, prosedur pelaporan perpajakan, formulir-formulir yang harus dilengkapi dalam laporan perpajakan,  tata cara membayar pajak, melaporkan surat pemberitahuan perpajakan serta laporan pembetulan jika terjadi kesalahan didalam laporan perpajakan.
Pelatihan Perpajakan Siswa SMK Kartini Surabaya Rudi Pratono; Soemaryono Soemaryono
Jurnal Nusantara Berbakti Vol. 2 No. 4 (2024): Oktober : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v2i4.453

Abstract

The aim of this community service activity is to increase insight and develop knowledge about taxation for students at SMK Kartini Surabaya. As well as providing students with knowledge in income tax skills, especially income tax for individual taxpayers. The training participants were 55 students from Kartini Vocational School, Surabaya, Accounting Study Program. The method of implementing community service activities is carried out by providing theoretical and practical knowledge material for calculating income tax for individual taxpayers in accordance with the tax regulations currently in force. Starting from understanding the meaning of tax object, tax subject, taxpayer as well as the meaning of income tax, individual taxpayer tax rates and how to report income tax. The results achieved in this activity are that the participants or students are able to understand the practice of calculating income tax for individual taxpayers in a fundamental way that applies in Indonesia and are able to understand the rules regarding non-taxable income limits and the amount of income that does not have to pay income tax for individual taxpayers. able to understand the procedures for creating billing codes for tax deposits and able to understand the procedures for reporting personal income tax every month and annual reports.
Co-Authors Dwi Bhakti Iriantini Ismangil Ismangil Soemaryono Soemaryono