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This Author published in this journals
All Journal Economy Deposit Journal ( E-DJ)
Maryam Maryam
Universitas Indonesia Timur
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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Analisis Pengendalian Biaya Operasional Pada Pt Midi Utama Indonesia tbk Sudirman Abdi; Maryam Maryam
Economy Deposit Journal (E-DJ) Vol 2 No 1 (2020): Economy Deposit Journal (E-DJ)
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.687 KB) | DOI: 10.36090/e-dj.v2i1.720

Abstract

Controlling analysis of operational expense at PT Midi Utama Indonesia Tbk. This research aimed to find out controlling of operational expense which is determinated by PT Midi Utama Indonesia Tbk and to find out the things that caused operational expense was not effective and effecient . This research used variance analysis method of operational expense namely an analysis which had a function to compare operational expense that was valued with a real operational expense , so that was able to find out variance of operational expense the big variance was happened to gether with factors the caused to happen avariance so that if the management was able to acquire a feed back in doing controlling with executing of operational expense value in the next year so that the variance is able to handle.
Penerapan Tax Planning Atas Pajak Penghasilan Badan Pada CV. Pemuda Mandiri Food Sudirman abdi; Maryam Maryam
Economy Deposit Journal (E-DJ) Vol 3 No 2 (2021): Economy Deposit Journal
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.135 KB)

Abstract

This study aims to determine the increase in the efficiency of earnings management in CV. Pemuda Mandiri Food (CV.PMD) by implementing tax planning as an effort to improve earnings management. The type of research used is descriptive qualitative with the use of secondary data, namely financial statements for 2019 and 2020 with a comparative method, namely comparing the company's earnings management before and after the implementation of tax planning. The results show that with the existence of tax planning and systematic financial statement preparation, CV .PMD can increase the company's revenue and achieve the expected target. This tax planning company can improve the efficiency of earnings management and minimize the amount of the company's tax burden which in turn can improve earnings management and company income. By implementing tax planning there are tax savings that occur in the company.
Co-Authors Sudirman abdi