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All Journal JURNAL EDUCATION AND DEVELOPMENT Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ilmiah Multidisiplin (JUKIM) JEBD Jurnal Portofolio: Jurnal Manajemen dan Bisnis Multidisciplinary Indonesian Center Journal
NGATIMIN NGATIMIN
Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISA KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, MALAYSIA DAN THAILAND MENGGUNAKAN ANALISIS RASIO DAN RISK BASED CAPITAL NGATIMIN NGATIMIN
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 2 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.431 KB) | DOI: 10.32493/keberlanjutan.v3i2.y2018.p869-883

Abstract

AbstractTo measure financial performance analysis using ratio analysis in accordance with PSAK 28 which consists of Underwriting Ratio, Loss Ratio, Commission Expense Ratio, Liability to Liquid Asset Ratio, Investment to Technical Reserve Ratio, Net Premium Growth, Own Retention Ratio. Parameter used in Indonesia is Risk Based Capital (RBC) in accordance with Decree of Minister of Finance No. 424 / KMK.06 / 2003. The results of the ratio analysis based on the report of annual report are Underwriting Ratio of Indonesia 24.09%, Malaysia 13.70% and Thailand 12.22%, Loss Ratio Indonesia 44.44%, Malaysia 55.99% and Thailand 60.05% Malaysian Revenue Commission 11.53%, Indonesia 11.99% and Thailand 19.40%, Malaysia Liquidity Ratio 83.45%, Indonesia 55.96% and Thailand 54.42%, Investments to Technical Ratio of Indonesia 685.36% , Thailand 318.18% and Malaysia 93.65%, Net Premium Growth Ratio Indonesia 21.56%, Malaysia 13.29% and Thailand 4.42% and Own Retention Ratio Thailand 851.72%, Malaysia 79.14% and Indonesia 72.12%. While his Risk Base Capital analysis is Thailand 907.58%, Malaysia 920.68% and Indonesia 415.07 Keywords: Financial Statement, Ratio Analysis, Risk Based Capital
Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah di Kecamatan Cimanggis Kota Depok Rosidah Rosidah; Ngatimin Ngatimin
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

Accounting is an information system that produces reports to interested parties regarding economic activities and company conditions. Until now, there are still many Micro, Small and Medium Enterprises (MSMEs) that support the nation's economy that have not applied accounting in running their businesses. This study aims to identify and analyze the application of accounting for Micro, Small and Medium Enterprises (MSMEs) and the constraints they face. This study took 30 MSMEs in Ciamnggis District, Depok City. This research method is a survey research, research that takes data or information from a sample of a population using questionnaires and interviews as data collection tools. The data were obtained from MSME entrepreneurs in Cimanggis District, Depok City. This research is qualitative in nature. The results showed that most of the MSMEs in the Cimanggis sub-district, Depok City had already recorded sales, purchases of supplies, although in a simple way. The obstacles that hinder MSMEs in implementing accounting include educational background, never having attended accounting training and there are still many actors who do not understand the importance of accounting in their business.
Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) Wardokhi Wardokhi; Ngatimin Ngatimin; Hidayatul Muarifin
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

This research was conducted on MSME actors on Jln. Using a descriptive qualitative research type, Surya Kencana Pamulang, South Tangerang, Banten Province. The type of data used is primary data. In addition, in this study, a survey technique was used using a questionnaire. The analysis technique of this research is a qualitative descriptive analysis technique. The results of this study concluded that MSME actors on Jln. Surya Kencana Pamulang, South Tangerang, Banten Province, has recorded the results of daily sales, purchases of raw materials (inventory), daily expenses, and payroll for those who have employees, but accounting standards have not been met because they are still in the form of simple records. The obstacle SMEs face in applying for accounting is due to their educational background, most of which are junior high schools, some are vocational schools, but their knowledge of accounting still needs to be improved and also because there is no need for the application of accounting
PENYULUHAN DAN PENDAMPINGAN MASYARAKAT DALAM MENGHINDARI SANKSI ADMINISTRASI PAJAK Ngatimin Ngatimin; Linawati Linawati; Siti Ratna Sari Dewi
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 3 (2024): Vol. 1 No. 3 Edisi Juli 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i3.149

Abstract

Community service activities aim to increase community tax awareness through counseling and mentoring activities regarding tax administration. Through a participatory and educational approach, the PKM team presents the latest information on tax obligations, how to fill out taxes, and the impact and sanctions of tax administration for the community. Participants in this activity were attended by MSME owners and staff. The participants who attended were 10 (ten) people. The service was carried out through the provision of socialization and counseling materials to business actors related to tax administration sanctions. The methods applied included lectures, practices, discussions, and questions and answers. The evaluation showed an increase in knowledge and understanding of MSME actors on tax administration after participating in this program. Participants showed great enthusiasm during the activity, as seen from active participation in question and answer sessions, discussions, and consultations. This shows that the program successfully attracted their interest and resulted in productive interactions between the resource persons and the participants. The output of this activity is expected to improve MSME tax literacy and create better awareness and compliance with tax regulations, thereby reducing the risk of tax administration sanctions and promoting sustainable growth of MSMEs.  
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA CV. XYZ Ngatimin Ngatimin
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 4 (2024): Vol. 1 No. 4 Edisi Oktober 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i4.293

Abstract

This research was conducted at CV. XYZ using primary and secondary data obtained from the company and focused on accounting treatment, especially fixed asset accounting.The goal to be achieved in this final project is to determine the treatment of fixed assets based on PSAK No. 16 on CV. XYZ. The type of data used is primary data and secondary data. The data collection method used consisted of interview and documentation methods. Primary data used in the form of interviews. While the secondary data used are the financial statements of CV. XYZ in 2017 and a list of fixed assets of CV. XYZ in 2017. The data analysis method used is descriptive qualitative analysis. The results of the preparation of the final project show that the accounting treatment of fixed assets at CV. XYZ is in accordance with PSAK No. 16. CV. XYZ continues to be guided by PSAK No. 16 regarding fixed assets and continues to follow developments so that the financial statements produced remain reliable with accounting guidelines generally accepted.   Keywords: Treatment of Fixed Assets, PSAK No. 16
The Influence of Economic Motivation, Tax Knowledge, and Academic Support on Students' Career Intention to Become Tax Consultants: Evidence From The Tax Accounting Study Program at Universitas Pamulang Ngatimin Ngatimin; Danang Choirul Umam; Siti Ratna Sari Dewi
Jurnal Ilmiah Multidisiplin Vol. 5 No. 04 (2026): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v5i04.2924

Abstract

This study investigates the influence of economic motivation, tax knowledge, and academic support on students' career intention to become tax consultants among students of the Tax Accounting Study Program at Universitas Pamulang. A quantitative research design with an associative approach was employed using survey data collected from 99 respondents selected through purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS, following validity, reliability, and classical assumption tests. The findings reveal that economic motivation and tax knowledge have positive and significant effects on students' career intention to become tax consultants, whereas academic support does not significantly influence career intention. Among the independent variables, tax knowledge is identified as the strongest predictor, indicating that professional competence plays a more decisive role than institutional support in shaping students' career choices. Simultaneously, the three independent variables significantly explain students' career intention, with the regression model accounting for 60.9% of the variance. These findings contribute to taxation education by emphasizing the importance of competency development and career-oriented learning in preparing future tax professionals.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Rosidin Rosidin; Maharani Maharani; Sastawati Putri Laia; Ngatimin Ngatimin
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This research endeavors to scrutinize the ramifications of Good Corporate Governance (GCG) on the financial performance of companies accredited by the Indonesia Stock Exchange (IDX). GCG functions as a pivotal framework in corporate stewardship, principally aimed at augmenting investor confidence and fostering superior financial outcomes. Employing a quantitative paradigm, this study draws upon secondary data derived from the financial statements and annual reports of IDX-listed corporations spanning the period from 2019 to 2023. The independent variables under examination encompass the proportion of independent commissioners, institutional ownership, and the functionality of the audit committee, whereas the dependent variable, financial performance, is operationalized through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q. Empirical findings reveal a discernible and significant impact of GCG on corporate financial performance. More precisely, the proportion of independent commissioners and the efficacy of the audit committee exhibit a positive association. with ROA and ROE. Conversely, institutional ownership demonstrates a more nuanced and somewhat inconsistent relationship with the different metrics of financial performance. These insights carry substantial weight for regulatory bodies, corporate leadership, and the investment community, underscoring the imperative to reinforce robust corporate governance practices as a prerequisite for achieving sustainable financial prosperity.
PENGARUH POTENSI DIRI, CITRA KAMPUS DAN PENGETAHUAN PAJAK TERHADAP KEPUTUSAN MEMILIH PROGRAM STUDI AKUNTANSI PERPAJAKAN Lukman Anthony; Ngatimin Ngatimin; Darul Fahmi; Heri Iswanto; Ganefo Sudirman
Jurnal Education and Development Vol 14 No 2 (2026): Vol 14 No 2 Mei 2026
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v14i2.8108

Abstract

Pemilihan program studi oleh calon mahasiswa merupakan keputusan penting yang dipengaruhi oleh berbagai faktor, baik internal maupun eksternal. Calon mahasiswa harus mempertimbangkan beberapa faktor dari beberapa aspek agar tidak menimbulkan suatu resiko fatal dikemudian hari. Dalam konteks pendidikan tinggi di Indonesia, fenomena yang sering muncul adalah meningkatnya kesadaran calon mahasiswa terhadap karir di masa depan. Penelitian kuantitatif ini adalah untuk mengetahui pengaruh potensi diri, citra kampus dan pengetahuan perpajakan terhadap keputusan memilih kuliah di Akuntansi Perpajakan, Fakultas Ekonomi dan Bisnis, Universitas Pamulang secara parsial maupun simultan. Pemilihan sampel menggunakan random sampling dengan kuesioner berdasarkan indikator dari masing-masing variabel X1 Potensi Diri, variabel X2 Citra Kampus, variabel X3 Pengetahuan Pajak dan variabel Y Keputusan Memilih. Sumber data dan populasi dalam penelitian ini berasal dari calon mahasiswa yakni Siswa/Siswi SMK yang sekolah berdomisili di Kota Tangerang Selatan menggunakan skala Likert dengan 107 orang responden dan software aplikasi SPSS 27. Hasil penelitian didapatkan secara parsial variabel potensi diri berpengaruh positif dan signifikan terhadap keputusan memilih. Sedangkan variabel citra kampus, dan variabel pengetahuan pajak tidak berpengaruh terhadap keputusan memilih. Sementara secara simultan pengaruh semua variabel independen (X) terhadap variabel dependen (Y) berpengaruh positif dan signifikan. Hal ini menunjukkan bahwa faktor internal individu (potensi diri) menjadi faktor utama dalam menentukan keputusan memilih, dibandingkan faktor eksternal seperti citra kampus dan pengetahuan pajak.
Co-Authors Danang Choirul Umam Darul Fahmi Ganefo Sudirman Heri Iswanto Hidayatul Muarifin Linawati Linawati Lukman Anthony Maharani Maharani Rosidah Rosidah Rosidin Rosidin Sastawati Putri Laia Siti Ratna Sari Dewi Wardokhi, Wardokhi