Erren Imaniar Rizqi
STIE Mahardhika, Surabaya

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PENGARUH MARKETPLACE DALAM MENINGKATKAN DAYA SAING EKONOMI KREATIF PADA UMKM D’ELIXIR Ivtachul Ma’rifah; Bella Rizka Indah W; Erren Imaniar Rizqi; Nanik Kustiningsih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.78

Abstract

Through the marketplace platform Shopee, and Tokopedia, this research was conducted to see how much influence it has in increasing the competitiveness of D'Elixir MSME products. The research method used is a quntitative method through the process of observation, interviews, and document studies. This study obtained respondents as many as 25 shopee and tokopedia users as well as three D'Elixir MSME owners. The results of this study indicate that the marketplace has a major influence in increasing the competitiveness of D'Elixir's MSME gift products with other similar products as evidenced by a significant increase in profit. With the use of the marketplace, goods can be easily searched by customers and marketed widely. By using a marketplace, sellers can save on production costs and increase the ease of transacting online. This can have an impact on increasing competitiveness for D'Elixir MSMEs
ANALISIS PERHITUNGAN DAN PELAPORAN PPh PASAL 23 ATAS PENDAPATAN PERUSAHAAN PADA PT.JAGAD TOTAL LOGISTIC EXPRESS Erren Imaniar Rizqi; Agus Subandoro
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.94

Abstract

Tax is a mandatory contribution or contribution paid by the people or taxpayers to the state for the benefit of the government and the welfare of the community. Revenue is income arising from the company's activities which are commonly known by different names such as sales, sales of services (fees), interest, dividends, royalties and rent. Meanwhile, the purpose of this research is to find out the procedure for calculating and reporting company income at PT. Jagad Total Logistic Express and whether it is in accordance with Tax Law no. 36 of 2008 and 141/PMK.03/2015.             In this study, the research method used was descriptive quantitative. This study will discuss the problem by collecting, describing, calculating, and comparing a situation and explaining a situation. From the research results show that the calculation of PPh. Article 23 is subject to a 2% rate and it can be concluded that the calculation and reporting of Income Tax Article 23 on Company Revenues at PT. Jagad Total Logistic Express is fully in accordance with Tax Law no. 36 of 2008 and 141/PMK.03/2015