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Rini Syarif
Institut Bisnis dan Informatika Kesatuan
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Implementasi Peraturan Perpajakan Dalam Reimbursement PPN Dalam Kondisi Pandemi Covid-19: Studi Kasus Pada Kangean Energy Indonesia Ltd. Rini Syarif; Firni Oktaviani; Rizal Riyadi
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 3 (2025): JABKES Edisi Desember 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i3.2113

Abstract

      Value Added Tax (VAT) is a form of tax levied in Indonesia and levied from every transaction of trade, sale, and purchase of goods and there are local services available for personal remuneration, corporate payers, and administrations. Declaration of Value Added Tax (VAT) is made using the Regular Notification Letter (SPT-Time VAT) instead of the Annual Value Increase Retirement Submission due to its accumulative nature by depositing to the bank using the SSP (Surat Setoran Pajak). Indonesian contractors are exempt from indirect taxes including land and building taxes (UN), value added tax (VAT), sales taxes, import tariffs, remuneration, and regional charges other than direct taxes such as income tax (PPh) and interest tax on profits and royalty (PBDR). Kangean Energy Indonesia Ltd. is required to submit a letter of request for reimbursement of PPN in the form of a softcopy of documents for SSP transactions in which the SSP recognized only the first submission and for Non SSP should be coordinated with the verifier in advance which then the request for VAT reimburse is submitted to SKK Migas for the amount of VAT placed in a particular bank/post to the state cash.Through one letter containing a statement of the CCS (Contract Contractor Cooperation) in which such submission can only be made at most 2 (two) weeks once in a month and supported by the documents required at the time of submission.In the system of demand refund (reimbursement) VAT in the condition of Covid-19 pandemic in Kangean Energy Indonesia Ltd. is regulated in accordance with the Regulation of the Minister of Finance No.119/PMK.02/2019.   Keywords: value added tax, reimbursement.
Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan pada Perusahaan Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2019–2023 Heri Sastra; A. Taufik Nur Saleh; Rini Syarif
Jurnal Aplikasi Bisnis Kesatuan Vol. 6 No. 1 (2026): JABKES Edisi April 2026
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v6i1.5532

Abstract

Price to book value is an indicator that investors consider before making an investment, and many investors see good companies as having a high price to book value. The purpose of this research is to test and determine whether there is an influence of the current ratio, debt to asset ratio, return on equity, and total asset turnover on the price to book value of automotive companies listed on the Indonesia Stock Exchange for the period 2019-2023. This study consists of 10 companies selected using the purposive sampling technique from 20 companies in the automotive sector over a 5-year period. The data testing method in this study uses classical assumption tests, and for the data analysis method, it uses panel data regression analysis with the help of the E-Views 13 application. The results of this study show that the current ratio has no effect on the price to book value, the debt to asset ratio has no effect on the price to book value, return on equity has a positive effect on the price to book value, and total asset turnover has no effect on the price to book value.While the current ratio, debt to asset ratio, return on equity, and total asset turnover together have no effect on price to book value. Keywords: Current Ratio, Debt to Asset Ratio, Return on Equity, Total Aset Turnover, Price to Book Value.
A Model of the Influence of English Language Competence on Business Performance through Management Effectiveness Donny Hendry Fahsani; Sujana Sujana; Cecilia Valentina Sri Hadi; Rini Syarif
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4197

Abstract

The increasing globalization of business has elevated English language competence from a general communication skill to a strategic managerial capability. However, empirical evidence explaining how English language competence contributes to business performance remains limited. This study aims to examine the influence of English language competence on business performance, with management effectiveness positioned as a mediating mechanism. Using a quantitative explanatory approach, data were collected through a cross-sectional survey of 185 business owners and managerial-level employees in an emerging economy context. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results reveal that English language competence has a significant positive effect on management effectiveness and business performance. Management effectiveness also significantly influences business performance and partially mediates the relationship between English language competence and business performance. These findings indicate that English language competence enhances business performance not only through direct channels, such as improved external communication, but also indirectly by strengthening managerial decision-making, coordination, leadership, and control. This study contributes to the literature by repositioning English language competence as a strategic managerial capability rather than a standalone soft skill and by providing a process-oriented explanation of its impact on business performance. Practically, the findings suggest that organizations and MSMEs should integrate English language development into managerial training and leadership development programs. From a policy perspective, the study highlights the importance of aligning management education and professional certification with global communication competencies, particularly in emerging economies.   Keywords: English language competence; management effectiveness; business performance; managerial capability; emerging economies; PLS-SEM
Pembekalan dan Pendampingan Digital Entrepreneurship Bagi UMKM Kota Bogor Mumuh Mulyana; Zul Azhar; Rini Syarif; Mashadi Mashadi
Jurnal Abdimas Dedikasi Kesatuan Vol. 7 No. 2 (2026): JADKES Edisi Juli 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v7i2.5591

Abstract

Digital transformation requires micro, small, and medium enterprises not only to use digital media as promotional tools but also to develop a digital entrepreneurial mindset in business management. This community service activity aimed to improve the understanding, skills, and readiness of MSME actors in Bogor City in implementing digital entrepreneurship through training and business mentoring. The program was conducted through four stages: needs identification, training, practical mentoring, and evaluation. The participants consisted of 30 MSME actors engaged in culinary, fashion, handicraft, service, and household product sectors. The materials covered digital entrepreneurship concepts, digital business model mapping, social media optimization, marketing content creation, marketplace utilization, simple digital financial recording, and business action plan development. The results showed an increase in participants’ understanding of digital entrepreneurship, with the average pre-test score increasing from 58.40 to 84.10 in the post-test. Most participants were also able to create digital business accounts, develop a simple content calendar, improve their business profiles, and design digital marketing strategies based on customer segmentation. This activity indicates that training combined with practical mentoring can strengthen the managerial capacity of MSMEs in facing digital-based business competition. The implication highlights the importance of continuous mentoring and collaboration among universities, local government, business communities, and digital platforms to accelerate the transformation of Bogor City MSMEs into adaptive, innovative, and competitive enterprises. Keywords: digital entrepreneurship, MSMEs, business mentoring, digital marketing, Bogor City.
Co-Authors A. Taufik Nur Saleh Aang Munawar Adela Putri Humairoh Cecilia Valentina Sri Hadi Donny Hendry Fahsani Ervina Indri Sari Filani Zikri Hassan Firni Oktaviani Heri Sastra Mashadi Mashadi Morita Morita Muhammad Ariffin Muhammad Reza Hafiz Ramdhani Mumuh Mulyana Nani Cahyani Natasha Natasha Rahel Melia Kurniadi Ratih Puspitasari Rizal Riyadi Rizaldi Awaludin Robert Pius Pardede Salsabila Shafa Sinta Listari Sujana Sujana Taufik Ramadhan Uluan Silaen Zul Azhar