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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Eni Widhajati
Universitas Tulungagung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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ANALYSIS OF INCOME TAX REPORTING ARTICLE 21 IN PT PANDA INDONESIA IBE TULUNGAGUNG Eni Widhajati
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 9 No 01 (2022): April 2022
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v9i01.6441

Abstract

Based on the law, tax is a people's contribution to the state treasury so that it can be forced, with no contra achievements or direct remuneration. Collection of taxes based on legal norms to cover the costs of producing collective goods and services with the aim of achieving the general welfare This study aims to analyze the calculation, deposit, and reporting of employee salaries at PT PANDA INDONESIA IBE whether the calculations are in accordance with applicable regulations. The method used in this research is descriptive qualitative, namely by analyzing the occurrence of miscalculation of taxes on employee salaries, as well as the treatment of status that affects the calculation of Article 21 Income Tax imposed on employees of PT PANDA INDONESIA. This study uses a qualitative descriptive method and design. In collecting data for this research through interview, observation, library research and documentation. The data analysis technique is done by grouping the data using the Triangulation Method which is done by comparing information or data in different ways. The results of the study can be concluded that in calculating and withholding the amount of income tax article 21 of 2018 and 2019 PT Panda Indonesia IBE has not been in accordance with the tax provisions applicable in that year in terms of the application of nontaxable income. This is because the company does not include overtime allowance of Rp. 143,000 in 2018 and Rp. 150,000 in 2019. Calculation and deduction of the amount of income tax article 21 of 2018 PT Panda Indonesia IBE in accordance with the tax provisions in force for that year. Because the company is already open, it means that all income from the President Director is included in the calculation of Article 21 Income Tax. In depositing and reporting the Article 21 Income Tax Return for 2018 – 2020 PT Panda Indonesia IBE has fulfilled its obligations properly and on time. In calculating PPh Article 21, it is advisable for the leadership of PT PANDA INDONESIA IBE to issue details of the calculation of PPh Article 21 to make it easier for each employee to know the detailed calculation of PPh Article 21. Keywords: tax, calculation, deposit and reporting of PPh Article 21
SISTEM AKUNTANSI PENERIMAAN DANA WAKAF TUNAI PADA LEMBAGA AMIL ZAKAT YATIM MANDIRI TULUNGAGUNG Eni Widhajati; Marlena Marlena; Nurul Kamaliya
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 15 No 1 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.1 Maret 2022
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i1.337

Abstract

This research is based on the observations of researchers, that the accounting system is important in reporting in order to build public trust and satisfaction with funds managed by amil zakat institutions. In addition, information from an accounting system plays an important role in the company's internal and external control. The purpose of this study was to find out how the accounting system for receiving cash waqf funds and the effectiveness of the accounting system at the Amil Zakat Yatim Mandiri Tulungagung. This study uses a qualitative research approach. What is considered as the independent variable is the acceptance accounting system, while what is considered as the dependent variable is the acceptance of waqf funds. This study uses secondary data and primary data which is processed by datancollection methods through observation, interviews, and documentation. The analysisttechnique is carried out by data reduction, data display, and conclusions or verification. The results of this study indicate that the accounting system for receiving cash waqf funds has not been effective in providing individual information to donors who have contributed to Yatim Mandiri programs, it is necessary to improve the system that can provide information to donors via sms or email. There is a double job at the reception which is still empty, so it is necessary to add employees who run the admissions system.
How the Quality of Plut Services and Assistance Can Increase MSME Sales in Tulungagung Henny Rakhmawati; Eni Widhajati; Nurani Nurani; Risma Ananda Nur Maulida
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 11 No 1 (2024): April 2024
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v11i1.10739

Abstract

This study aims to determine the effect of PLUT service quality and assistance on increasing MSME sales in Tulungagung. This research uses a mix method research type (mixed method) quantitative and qualitative. The test results prove that the results of data analysis 1) Service Quality Variable (X1) has no effect on Sales Increase (Y). Evidenced by the results of the t test which obtained a tcount of 2.649 > ttable of 2.05183 with a significance value smaller than the probability value of 0.015 <0.05 so it can be concluded that service quality has no effect on increasing sales. 2) There is a positive influence on the mentoring variable (X1) on increasing sales (Y). Evidenced by the results of the t test which obtained a tcount value of 1.877 > ttable 1.703 so it can be concluded that Mentoring has an effect on increasing MSME sales in Tulungagung. 3) Quality of Service and Assistance together have no effect on Sales Increase as evidenced by the results of the fcount test 2.146 > ftable 3.35 and a significance value of 0.136.
Management Examination of Production Functions to Increase Productivity Henny Rakhmawati; Eni Widhajati; Nurani Nurani; Nevi Costari
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 11 No 1 (2024): April 2024
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v11i1.10740

Abstract

This research aims to determine whether the implementation of the production function at the Bu Bandiyah tofu factory is in accordance with predetermined procedures, and to identify problems and improvements that can be used. The method used in this research is qualitative method. This research was conducted at the Bu Bandiyah Tofu Factory which is located in Talunkulon Village, Bandung District, Tulungagung Regency. The data sources in this research use primary and secondary data. Data collection uses observation techniques and interview techniques. Analysis of the data used in this research is by comparing the data obtained and the applicable theory. This research uses the stages of a management audit, namely preliminary audit, review of management testing and control, detailed audit, reporting. The results of the research are that the production planning process implemented at the Bu Bandiyah Tofu Factory is effective because it has been implemented according to established procedures, but because the company is still classified as a home-based business, it cannot predict production needs with certainty and production implementation is not optimal.
Co-Authors Henny Rakhmawati Marlena Nevi Costari Nurani Nurani Nurul Kamaliya Risma Ananda Nur Maulida