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All Journal JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Neraca Manajemen, Akuntansi, dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Akuntan Publik
Akhmad Naruli
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS PERHITUNGAN PAJAK PENGHASILAN 21 BERDASARKAN UU HARMONISASI PERATURAN PERPAJAKAN NO. 7 TAHUN 2021 ATAS UPAH TENAGA KERJA LEPAS GUNA MENENTUKAN PPh TERUTANG BADAN (STUDI KASUS CV. SUMBER REJEKI RINGINREJO) Tri Agustin Widya Sari; Akhmad Naruli; Khasanah Sahara
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 2 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i2.11088

Abstract

Tax is a mandatory contribution to the state owed by individual or corporate taxpayers which is coercive based on the law. The calculation of Income Tax Article 21 is carried out by the company so that it can pay as little tax as possible to the state. In calculating Income Tax Article 21, it can be done using three methods, namely Net, Gross and Gross Up. The aim of this research is to find out the most profitable method for calculating Income Tax Article 21 for CV. Ringinrejo's Source of Fortune. CV Sumber Rejeki Ringinrejo is a company operating in the manufacturing sector. The scope of this research is Analysis of Income Tax Calculation 21 based on the Law on Harmonization of Tax Regulations No. 7 of 2021 on Wages of Casual Workers to Determine Corporate Income Tax Payable in 2022. In this research, the type of research used is quantitative descriptive. The data source in this research is primary data from the company. The types of data in this research are qualitative data and quantitative data using interview and documentation data collection techniques. The results of the research and discussion show that calculating Income Tax Article 21 using the Gross Up method will have the greatest impact on saving Corporate Income Tax Payable compared to the Net method and Gross method, because Income Tax Article 21 of employees can be charged as a fiscal expense. Keywords: Income Tax Article 21, Net Method, Gross Method, Gross Up Method, Corporate Income Tax Due
IMPLEMENTASI AKUNTANSI PERSEDIAAN BERDASARKAN SAK EMKM PADA TOKO CB ECEK Deviana Eka Nur Rahmawati; Akhmad Naruli; Miladiah Kusumaningarti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i9.11556

Abstract

Implementing inventory accounting is very important for inventory management and can ensure product availability to meet customer demand, especially at the CB ECEK Store. This research aims to implement inventory accounting based on SAK EMKM at CB ECEK Stores related to inventory recognition, measurement and presentation. This research uses primary data obtained from sales and purchase data on merchandise inventory at the CB ECEK Store for the period 1 July – 31 December 2023. The data in this research was obtained from interviews and documentation. The sampling technique in this research was purposive sampling so that 10 merchandise inventories were collected that met the criteria, including rear sweets, battery pangkon, speedo cover, skok seat, tank pangkon, footstep pangkon, frame ring, CB mudguard rubber, seat pangkon, middle spring. This research uses a quantitative approach with descriptive methods. The results of this research show that acquisition costs are recognized only at the purchase cost, so there is a difference in acquisition costs after shipping costs or transportation costs are included. Calculation of inventory cards using a perpetual system with the MPKP valuation method shows that ending inventory in December was recorded at IDR 1,804,800 and profit at the end of the period was recorded at IDR 5,671,300. Based on the research results, CB ECEK Stores have not implemented inventory accounting based on SAK EMKM, because acquisition costs are still recognized at the purchase price only, the merchandise inventory valuation method does not use the MPKP or Weighted Average method, and the inventory of goods has not been presented in the financial statements.
Pengaruh Penerapan Corporate Social Responsibility terhadap Profitabilitas dengan Sustainability Report sebagai Moderasi Panji Dharma Agung P; Akhmad Naruli; Miladiah Kusumaningarti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1534

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) implementation on profitability, with the Sustainability Report acting as a moderating variable, at PT Sinergi Gula Nusantara, Ngadirejo Sugar Factory, during the 2019–2023 period. Profitability was measured using Return on Assets (ROA) and Net Profit Margin (NPM), CSR was assessed through the PROPER rating, and the Sustainability Report was evaluated using a disclosure index based on the Global Reporting Initiative (GRI) standards. The research utilized a quantitative descriptive method and Moderated Regression Analysis (MRA) to test the relationships between the variables. The findings revealed that CSR had a positive and significant effect on both ROA and NPM. However, the study found that the Sustainability Report did not moderate the relationship between CSR and ROA, indicating that the sustainability disclosures had no significant impact on improving ROA. In contrast, the Sustainability Report was able to moderate the relationship between CSR and NPM, strengthening the influence of CSR on profitability as measured by NPM. This suggests that sustainability reporting plays a critical role in enhancing the positive effects of CSR on financial performance, particularly in terms of profitability indicators such as NPM. The study provides valuable insights for companies aiming to integrate CSR practices and sustainability reporting to achieve improved financial performance and long-term sustainability.
Pengaruh Likuiditas, Ukuran Perusahaan, Dan Sales Growth Terhadap Struktur Modal Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2019-2021 Alfida Salfa Anisa; Akhmad Naruli; Agus Athori
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1798

Abstract

The purpose of this research is to dissect the relationship between capital structure and variables including liquidity, business size, and sales growth. A crude measure of liquidity, the current ratio formula may be found here. A company's size is sometimes described in terms of its Ln (total assets). The debt-equity ratio is used to assess the firm's financial health, and sales growth is calculated by contrasting t+1 with t sales. Researchers employ purposeful sampling to pick research participants from a broader community so that their findings are generally applicable and applicable to the study's goals. Purposive sampling allowed us to gather information from 69 separate companies trading on the Indonesia Stock Exchange within the property and real estate industry for the years 2019 and 2020. The research concluded that liquidity had a positive effect on capital structure
Co-Authors Agus Athori Ahmad Yani Alfida Salfa Anisa Alvina Wahyu Sukmaningtias Arum Cahyati Deviana Eka Nur Rahmawati Diva Aditya Putra Rusmawan Ery Caprika Dewi FAUZIYAH Fauziyah Fauziyah Fina Puspita Sari Hilda Ilman Hidayatul Khasanah Sahara Kurnia Robik Kusuma, Marhaendra Lisa Avita Miladiah Kusumaningarti Munica Putri Jion Viarma Nur Rahmanti Panji Dharma Agung P Putri Awalina Sofro’ul Aulia Reonika Sri Luayyi Tri Agustin Widya Sari