p-Index From 2021 - 2026
12.089
P-Index
This Author published in this journals
All Journal Cakrawala Pendidikan Geo Media: Majalah Ilmiah dan Informasi Kegeografian Litera INOTEKS : Jurnal Inovasi Ilmu Pengetahuan, Teknologi, dan Seni Jurnal Kesehatan Lingkungan indonesia Jurnal Pendidikan Teknologi dan Kejuruan JTEV (Jurnal Teknik Elektro dan Vokasional ELKHA : Jurnal Teknik Elektro Harmoni Sosial: Jurnal Pendidikan IPS Jurnal Informatika dan Teknik Elektro Terapan Mimbar Sekolah Dasar JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Jurnal Manajemen Dan Kewirausahaan Jurnal Sains dan Teknologi Pangan JPG (Jurnal Pendidikan Geografi) E-Dimas: Jurnal Pengabdian kepada Masyarakat EKSPANSI Jurnal Luka Indonesia Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Teknologi Pendidikan Madrasah specta: Journal of Photography, Arts, and Media JCES (Journal of Character Education Society) Lentera: Jurnal Ilmiah Kependidikan Journal of Basication (JOB) : Jurnal Pendidikan Dasar JURNAL INSTEK (Informatika Sains dan Teknologi) Jurnal Basicedu Ensiklopedia of Journal JRA: Jurnal Riset Akuntansi Journal of Primary Education Jurnal Ilmiah Akuntansi Manajemen Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Perspektif Komunikasi; Jurnal Ilmu Komunikasi dan Komunikasi Bisnis JURNAL KESEHATAN DELIMA PELAMONIA International Journal of Management Progress JOPPAS: Journal of Public Policy and Administration Silampari Jurnal Pengabdian kepada Masyarakat Nusantara Indigenous Biologi International Journal Of Science, Technology & Management (IJSTM) Community Empowerment Ksatra: Jurnal Kajian Bahasa dan Sastra COMMICAST JTEIN: Jurnal Teknik Elektro Indonesia Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan International Journal of Health, Economics, and Social Sciences (IJHESS) MALLOMO: Journal of Community Service SCIENCE : Jurnal Inovasi Pendidikan Matematika dan IPA Wal'afiat Hospital Journal Global Abdimas: Jurnal Pengabdian Masyarakat Kieraha Medical Journal Jurnal Iso Jurnal Pengabdian Masyarakat Ilmu Terapan (JPMIT) Society: Jurnal Pengabdian Masyarakat Tata Kelola Kaunia: Integration and Interconnection of Islam and Science Journal Journal Of Human And Education (JAHE) Bosowa Journal of Education Abdimas Polsaka: Jurnal Pengabdian Masyarakat Indonesian Accounting Literacy Journal Jurnal Basicedu TSAQIFA NUSANTARA: Jurnal Pembelajaran dan Isu-Isu Sosial Jurnal Riset Rumpun Ilmu Hewani (JURRIH) eProceedings of Applied Science Room of Civil Society Development Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi WAL'AFIAT HOSPITAL JOURNAL Jurnal Abdimas Jatibara IJLHE: International Journal of Language, Humanities, and Education Indonesian Journal of Agricultural, Resource and Environmental Economics Journal of Vocational, Informatics and Computer Education Bharasumba Jurnal Multidispliner AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Media Kesehatan Politeknik Kesehatan Makassar Baileo: Jurnal Sosial Humaniora Jurnal Edukasi Ekonomi Al Mihwar: Jurnal Pendidikan Bahasa Arab dan Kebahasaan Jurnal Abdimas Kesehatan STIKes BBM Mengabdi: Jurnal Pengabdian Masyarakat Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Room of Civil Social Development AIQU: Journal Multidiscipliner of Science
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : EKSPANSI

REVALUASI ASET TETAP PADA BADAN USAHA MILIK NEGARA UNTUK MENEKAN PAJAK PENGHASILAN Hastuti, Hastuti; Kusumastuti, Endah Dwi
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: The revaluation of property, plant and equipment is the re-appraisal of the companys fixed assets. Revaluation is allowed by the company with permitted methods and often done to increase the value of the companys assets. This research conducted a reassessment of fixed assets of a state-owned enterprises namely PT. Pegadaian Persero by using net present value. The value of property and equipment after revaluation amounted to Rp 3,870,481,782,801. The income tax (efficiency) generated if the company re-values its fixed assets for tax purposes is Rp 410,835,968,331 or 59.81% in percentage. Tax planning using revaluation of fixed assets has a high level of efficiency and can save the companys tax burden. So it can be concluded that the method of tax planning by using fixed asset revaluation is not included into tax smuggling (tax evasion). Revaluation of fixed assets for the purpose of this taxation, also supported by Regulation of the Minister of Finance No. 79 / PMK.03 / 2008 concerning Revaluation of Fixed Assets of Companies for Taxation Purposes.Keywords: Revaluation of Property, Plant and Equipment, Net Present Value, Income Tax
EVALUASI PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA PADA RUMAH SAKIT BERSTATUS BADAN LAYANAN UMUM (Studi Kasus pada Rumah Sakit Mata Cicendo Bandung) Utami, Mega Putri; Hastuti, Hastuti
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 2 (2018)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.804 KB)

Abstract

The purpose of this research is to know the performance measurement by using balanced scorecard approach which result can be used to evaluate the performance of a public organization. This research uses descriptive quantitative method with data collection technique using questionnaire method for sub customer perspective only and for the other perspective using documentation method. This research took data from 3 years, that is 2015, 2016, and 2017. The results showed that the performance of Rumah Sakit Mata Cicendo Bandung seen from (1). The growth and learning perspective of the employee capability indicator can be said to be good, but for employee retention indicators are still considered unfavorable. (2). The internal business process perspective is seen from the indicators of Medical Record Complete 24 hours of service, Medical Record Return, Blindness number ≥ 48 hours, and PODR shows good performance criteria, while the the other indicators show good criteria. (3). Customer perspective seen from customer retention indicator and customer acquisition indicate good enough criterion, while for the other indicator show good performance. (4). Financial perspective seen from indicator of liquidity and activity still indicate good criterion, while the indicator good enough criteria. Keywords: Balanced Scorecard, Performance Measurement, Hospital, Public Service Agency.
Co-Authors A. Mustika Abidin A.A. Ketut Agung Cahyawan W Abdi Abdi, Abdi Abduh, Sahrina Abdul Majid Abdul Rahim Adan, L.M. Hasrul Adi Saputra Adiningsih, Baiq Sri ADRIANI ADRIANI Agus Mokodompit, Eliyanti Agus Yuwono Ahmad Bully, Nurlina Ahmad Hasyim Ahmad, Bayhaqi Aksa, Nuraeni Alamsyah, Erika Aldin, Aldin Aldri Frinaldi Ali Basrah Pulungan Ali Imran Alqadry, Defry Alzarliani, Waode Amila R, May Shafarah Andi Fatmayanti Andri Wicaksono, Andri Andriani Andriani Andriani, Veby Andry Stepahnie Titing Andy Ary Maulana, Andy Ary Maulana Wijaya Andy Arya Maulana Wijaya Angga Rusdinar Anggraini, Titin Angraini, Nani ANGRIANI, HESTI Ansar Suherman, Ansar Anwar Sadat Anwar, Ahmad Miftahurrahman Aprianti, Risma Ardiansah, Muh. Rizal Arianto, Irvan Arif, Arwin Arwan Gunawan Assaggaf, Aswar Anas Astuti - Azmi, Muhammad Taufiq Azriwahyuni, Putriana Azzahra, Nur Inaayah Baehaqi Bakhtiar, Hasmiranda Cahyan, Dewi Candra, Oriza Citra Dewi Darwis, A Muflihah Denny Darlis Desi Sagita Dewi Novita Sari Dewi, Arum Destiana Dian Imanina Burhany Dja'wa, Asrianti Durrotun, Syifa Dzauqy, Amrun Edi Widodo, Edi Eka Suryarahman Ekawaty, Dian Eliyana, Eliyana Endah Dwi Kusumastuti, Endah Dwi Eva Nurchurifiani Fajar Maulana, Harry Fajar Saranani Febrianty, Eva febriyanti febriyanti Fitri Kumalasari, Fitri Fivia Eliza Gaffar, Indra Ghina Hamidah Ghoer, Fadila Rahma Guasmin Habibullah Habibullah Hafsah Hafsah Hafsari, Novia Dwi Halimah, Supi Nur Hamdani Hamdani Hamsiah, Andi Hansi Effendi Hapsah, Hapsah Hardiansyah, Rival Hardianty, Nita Hari Bakti Mardikantoro Harisa, Akbar Hasbi Assidiki Mauluddi Hasmin. H, Rahmad Hasria Alang Hazmi, Jihadul Herman Lawelai Hidayat M, Wahyu Hidayatullah, Muh. Hosnilawati, Hosnilawati Husein, Amiruddin I Wayan Sujana Inayati, Inna Noor Indrijawati, Aini Irwan, Hadriani Isalman, Isalman iska, Iska Isram, Safarina Iwan Setiawan Jaya, Wayan Satria Juharman, Muh Juharsah, Juharsah Juli Sardi Juliana Juliana Junaedi Junaedi Kartika Putri, Ika Katjina, Husna Katjina, Husnah L.M. Azhar Sa'ban La Hatani La Ode Bahana Adam Latief, Raudyatuh Zahra Leni Leni Liana, Eva M Aris Akbar Madi, Riski Amalia Maharani, Sri Wiyati Mahrani, Sri Wiyati Mahyudin Mahyudin Mallarangeng, St. Nurazizah Mangin, Mangindara Mangindara, Mangindara Mappamiring Mappamiring Maria Ulfa Marlina, Sitti Maryunis Maryunis Mas'ud Muhammadiah Maulana, Harry Fajar mawardani, Novya Mayasari, Ayu Dewi Mediaty Meutiah Mutmainnah Abdullah Meutiah, Meutiah Miranda, Elfa Dhela Mochamad Umar Mai Moh. Amin Moh. Tajuddin, Moh. Tajuddin Mokodompit, Eliyanti Agus Muadsim, Ikrar Mubbdiun, Abdul Muhammad Hidayatullah Muhidu, Amiruddin Muhlis Madani, Muhlis Muhsinatun Siasab, Muhsinatun Muhsinatun Siasah Masruri Mulyandani, Vina Citra Mulyandani Muskhir, Mukhlidi Muslim, Caesar Muslimin, Khilya Nafs, Ummul Tazkiyatun Nahrun Hartono, Nahrun Nazruddin Safaat H Ngkolu, Nurmulia Wunaini Nirmaharani, Nirmaharani Noorsyah Adi Noer Ridha Nur Faida, Nur Nur Hayati Nur Hikma, Nur Nur, Zul Azmi Nurazizah Nurazizah, Nurazizah Nurfadilah Nurfadilah Nurfahira, Ika Nurfaiza, Nurfaiza Nurhawani, J. Nurlaila Fitriani Nuryanti Mustari, Nuryanti Oktaviani, Ria Perdana Poetra, Ricky Permana, Andi Fajrin Pratiwi, Reski Dewi Pratomo, Ryan Humardani Syam Purna Wiratno Putra, Aditya Manggala Putra, M.Rizal Ardiansah Rachmasisca, Frieska Maryova Rachmawaty, Rini Rahma Nazila Muhammad Rahman, Framita Rajindra Ramadani, Tityn Ramadini, Deby Aulia Rasak, Risna Rastin, Rastin Razak, Fandriyati Restiani, Sitti Ainun Revika, Revika Riantika, Rasti Fajar Peni Rifa'atussa'adah, Nahida Rina Nurmalina Risnawati Risnawati Rochendi, Hendi Roeslani, Riaresti Daliana Rosali, Suryarahma Rosmiati, Mia Ruhana, Nafisah Rusdianto Rusdianto, Rusdianto Rusdin Rusdin Rusnita, Rusnita Saadah, Rahmawati Saleh, Ariyanti Samdin, Samdin Sembiring, Rinawati Seniwati, Tuti Septa Pratama Septiani, Fauzah Fadillah Silvia Malasari Sinarwaty Sunarjo Sinring, Bahar Sri Aryati Artha Sri Rum Giyarsih sriwahyuni Sriwahyuni SUDARMAJI SUDARMAJI Sukma Erni Sumarniwati, Putu SUMIYATI SUMIYATI Surastina, Surastina Susanti, Ita Syahputri, Nurul Syahruni Karim, Syahruni Syalman, Syalman Syamsuri Syamsuri Taqwa Utami, Nur Tasmin, La Ode Titi Mildawati Titi Mildawati, Titi Mildawati Tondok, Theresa Tri Riya Anggraini, Tri Riya Tri Wahyudi Tua, Parohon Maruli Ulfah, Berina Annisa Tsaniya Utami, Arum Melani Bambang Putri Utami, Mega Putri Vindi, Wa Ode WAHYUHIDAYAT, WAHYUHIDAYAT Wahyuniati Hamid Wardani, Uyu Wati, Enny Widiani, Aprilliana Windarti, Sriyani Wiwi Isnaeni Yana, Viki Yanti Rufaedah, Yanti Yanto, Doni Tri Putra Yodang Yodang Yonil, Roland Dwi Younita, Vivi Yusal, Muh Sri Yusuf Yusuf Zafarudin, Zafarudin Zainab Zainab Zainuddin Saenong, Zainuddin Zayana, Zayana Zulfida, Wa Ode Zulianti, Hajjah