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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Mantik Bakti Cendana: Jurnal Pengabdian Masyarakat Ekopem: Jurnal Ekonomi Pembangunan
Herry Aprilia Manubulu
Universitas Kristen Artha Wacana Kupang
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Social Sciences

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PENGARUH KINERJA PENGELOLAAN ANGGARAN DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP LAPORAN HASIL PEMERIKSAAN BPK Herry Aprilia Manubulu
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.178 KB) | DOI: 10.35591/wahana.v21i1.133

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja pengelolaan anggaran dan efektivitas pengendalian internal terhadap laporan hasil pemeriksaan BPK pada Kabupaten Rote Ndao.  Hipotesis dalam penelitian ini terbagi menjadi 2 hipotesis, dimana hipotesis pertama adalah kinerja pengelolaan anggaran berpengaruh positif terhadap laporan hasil pemeriksaan BPK, sedangkan hipotesis kedua yaitu efektivitas pengendalian internal berpengaruh signifikan  terhadap laporan hasil pemeriksaan.Berdasarkan tingkat kesalahan 5% maka sampel dalam penelitian ini adalah 205 pegawai dari 20 SKPD. Pengambilan sampel tersebut dilakukan dengan metode proportionate tratified random sampling.Responden terdiri dari staf, kepala seksi dan kepala sub bagian. Dari 205 kuisioner yang dikirim, terdapat 154 yang mengembalikan sehingga dapat diproses dan dianalisis.Hasil penelitian menunjukkan bahwa kinerja pengelolaan anggaran dan efektivitas pengendalian internal berpengaruh signifikan terhadap laporan hasil pemeriksaan Kabupaten Rote Ndao.Karena dengan adanya kinerja pengelolaan anggaran yang buruk dan kurang efektifnya pengendalian internal sehingga berdampak buruk terhadap laporan hasil pemeriksaan BPK. Kata kunci: Kinerja Pengelolaan Anggaran, Efektivitas Pengendalian Internal, dan Laporan Hasil Pemeriksaan
PENGUATAN KAPASITAS BADAN USAHA MILIK DESA MOIN FE'U MELALUI PELATIHAN LITERASI FINANSIAL DI DESA FATUKANUTU KECAMATAN AMABI OEFETO Herry Aprilia Manubulu; Renya Rosari
Bakti Cendana Vol 5 No 1 (2022): Bakti Cendana: Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/bc.5.1.2022.15-22

Abstract

The existence of the Moin FE’U Bumdes has the aim of supporting the improvement of the welfare of the Fatukanutu village community and the Moin FE'U BUMDES can develop business units in utilizing the village's economic potential. Seeing the importance of the existence of BUMDES Moin Fe’U in an effort to improve the welfare of rural communities, the urgency of the need for service for BUMDES Moin FE'U is training to strengthen the capacity of village-owned enterprises through financial literacy training. Participants in this service are village officials and managers of BUMDES Moin Fe'U. The method of implementing the service is lecture, discussions and training. The stages implementation are 1) delivery of material about bussines plan and financial reports, 2) discussions, 3) the practice of preparing financial reports. The result of this PKM is for village officials and managers of Bumdes Moin Fe'U can make a bussines plan proposal and able to compile financial reports based on SAK ETAP.
Pemahaman Peraturan Perpajakan, Tarif Pajak dan Asas Keadilan Terhadap Kepatuhan Wajib Pajak HERRY APRILIA MANUBULU
Ekopem: Jurnal Ekonomi Pembangunan Vol 2 No 4 (2020): Ekopem: Jurnal Ekonomi Pembangunan
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.723 KB) | DOI: 10.32938/jep.v5i4.857

Abstract

The study aims to know the effect that understanding tax regulations, tax tariffs and principles of justice have on individual tax compliance. Total of 47 umkm in the five coconut district. Research shows that variables of understanding tax regulations significantly affect tax compliance. This result can be proven with a greater t-count than t-table (2.329 > 2.017) and a significant test result shows a degree of significance of 0.021 smaller than 0.05 (0.021 < 0.05). Further tax rates have significant positive impact on taxpayers' compliance. This result can be proved by a value of t count > t tables (2.371 > 2.017) and significant tests show a degree of significance of 0.022 less than 0.05 (0.022 < 0.05) and the principle of justice has a significant positive effect on tax compliance. This result can be proven by value t-count > t-tables (3.276 > 2.017) and significant test results show a degree of significance of 0.002 smaller than 0.05.
Value Added Tax Refund Analysis Herry Aprilia Manubulu
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jurnalmantik.v6i1.1531

Abstract

The study aims to comprehend the process of restitution paid more tax on the value added tax at PT Tunas Baru Abadi Kupang and PT Rotendo Permai by implementing the process of tax documents. The study is a comparative descriptive study, in which it describes the comparative process of restitution over taxes for both companies' increased value increases. The data sources used in this study are the primary and secondary data collection techniques that include documentation and interviews. Research shows PT Rotendo Permai in implementing restitution there was neither a correction nor a finding at the time of inspection of the tax document by the inspection team of KPP Pratama Kupang. The reduction of restitution pays more than the 2018 value-added tax received in accordance with the one submitted on a December tax.
Implikasi Pajak Penghasilan Atas Revaluasi Aktiva Tetap PT. Sinar Mentari Raya Manubulu, Herry Aprilia; Faimnasi, Agustina
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2384

Abstract

This research was conducted using a qualitative approach and an explanatory form with the aim of explaining the process of revaluation of fixed assets at PT Sinar Mentari Raya and its income tax implications. The results showed, First, the process of revaluation of fixed assets at PT Sinar Mentari Raya in 2021 was carried out with consideration of the need to improve the company's financial performance. The valuation is carried out using appraisal services using the income approach and cost approach to revalue fixed assets in the form of vehicles and production machinery. The result of the revaluation of fixed assets at PT Sinar Mentari Raya is the difference over the revaluation of fixed assets. Second, the income tax implications of the revaluation of fixed assets carried out by PT Sinar Mentari Raya have an impact on the depreciation expense of fixed assets according to the tax burden in 2021. Depreciation expense according to the fiscal that must be recognized by the company cannot change as depreciation according to accounting that has changed its depreciation basis after the revaluation of fixed assets. Depreciation expense remains the same as the previous year, resulting in a positive fiscal correction that increases the amount of taxable income. Third, the revaluation of fixed assets for tax purposes if carried out by PT Sinar Mentari Raya in 2021 must be carried out as stipulated in PMK number 79 of 2008. Keywords: Income Tax, Revaluation of Fixed Assets
Co-Authors Faimnasi, Agustina Rosari, Renya