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All Journal JURNAL ADMINISTRASI PUBLIK JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Journal of Contemporary Accounting Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Sintje Rondonuwu, Sintje
Universitas Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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The effect of intellectual capital on financial performance in non-cyclical consumer sector companies listed in IDX Iroth, Randa Matthew; Budiarso, Novi Swandari; Rondonuwu, Sintje
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss3.art3

Abstract

The purpose of this study was to determine the effect of intellectual capital on financial performance. Intellectual capital is proxied by 3 variables namely human capital, structural capital, and customer capital on financial performance which is proxied by ROA. There were 30 sample companies selected from 87 companies in the consumer non-cyclical sector with observational data for the 2019-2022 period. The research used is a type of quantitative research and uses a purposive sampling method. The data analysis technique in this study was used multiple linear regression. The results of this study partially show that human capital significant effect on financial performance, structural capital significant effect on financial performance, and customer capital significant effect on financial performance. The results of the study simultaneously show that human capital, structural capital and customer capital has an effecton financial performance.  
Withholding Tax System of Income Tax Article 4 Paragraph (2) on Lottery Prizes and Savings Interest at PT Bank SulutGo Sitompul, Zefanya Yohana; Rondonuwu, Sintje; Suwetja3, I Gede
Formosa Journal of Applied Sciences Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i9.11438

Abstract

In the current year, collection and self-remittance, and withholding are several ways of paying taxes. Article 4 paragraph (2) of Income Tax is a final tax. This study aims to determine the ways in which the tax revenue reduction system of article 4 paragraph (2) of PT Bank SulutGo applies to savings interest and lottery winnings. The main data source of this qualitative research is employee interviews at PT Bank SulutGo. Based on the research findings, 25% of lottery winnings are subject to income tax based on Article 4 paragraph (2) in accordance with PP No. 132 Year 200, and 20% of savings interest is subject to income tax based on PT Bank SulutGo's tax deposit and reporting has been in accordance with PMK Number 242 Year 2014, and Article 4 paragraph (2) in accordance with PP Number 123 Year 2015.
Analisis perencanaan dan pengendalian biaya operasional serta pendapatan operasional dalam meningkatkan laba pada The White House Hotel Manado Mokorimban, Vanisa; Rondonuwu, Sintje; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.404

Abstract

This study analyzes the planning and control of operational costs and revenues to enhance profitability at The White House Hotel Manado. Employing a qualitative case study approach, data were collected through in-depth interviews, observation, and documentation related to the hotel’s financial and managerial operations. The findings indicate that comprehensive cost planning and effective control mechanisms significantly contribute to maintaining operational efficiency and profit growth. However, inefficiencies remain in labor, utilities, and material costs due to limited coordination across departments. The study highlights the synergy between cost management and revenue optimization as a key determinant of profitability. This research contributes to managerial accounting literature by offering empirical insights into how cost planning and control strategies can support sustainable profitability in medium-scale hotels. The novelty of this study lies in its focus on the integrated relationship between cost control practices and revenue performance within the hospitality industry.
Analisis penerapan tax planning PPh 21 sebagai upaya meningkatkan efisiensi pajak pada Kantor Cabang Utama PT BPR Prisma Dana Manado Rondonuwu, Priskila Meyvira; Rondonuwu, Sintje; Suwetja, ⁠I Gede
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.410

Abstract

This study analyzes the application of tax planning for Income Tax Article 21 (PPh 21) at PT BPR Prisma Dana Manado to identify the most efficient calculation method. Many companies still use administratively simple methods that do not maximize tax savings under the self-assessment system. Using a qualitative case study approach, this research employs interviews, observations, and company documents supported by payroll data. Three PPh 21 calculation methods; net, gross, and gross-up, were compared to assess their impact on employee take-home pay and corporate tax burden. The results show that the company currently applies the gross method, which reduces employee take-home pay and provides no tax-saving benefits. The comparative analysis indicates that the gross-up method offers the highest efficiency, as tax allowances are deductible expenses that reduce taxable income. This method yields a 5.18% tax efficiency improvement. The study concludes that the gross-up method is the most optimal strategy, improving both tax efficiency and employee welfare, and strengthening corporate tax compliance.
Co-Authors Assa, Yuuki Jonas John Away, Tesalonika Christoffelia Baba, Rian M. Belda, Tumilantouw Frety Emma Brigita, Waworuntu Gicella Dasmasela, Vicy M. David P.E Saerang David Saerang, David Doaly, Zefanya Jeane Grace B. Nangoi Harijanto Sabijono Heince R. N. Wokas Hendrik Manossoh, Hendrik Herman Karamoy Ilat, Veronica Inggriani Elim IROTH, RANDA MATTHEW Jantje J. Tinangon Jantje Tinangon Jenny Morasa Jullie J Sondakh Kasenda, Tirsa Koho, Clever Clinton Kroma, Mutiara Pertiwi Lamia, Miranda Latulola, Anatasya Linda Lambey, Linda Lintje Kalangi Lomboan, Meiva F. Makahinda, Edgar Eleazar Mamusung, Maryanti Kerol Mangowal, Marcelina C. Manik, Sutra Manuhutu, Yana Aprilia Maruru, Widya Masuara, Harlan H. Mokorimban, Vanisa Moray, Christian Morgan Muchtar, Maria Gabrielle Mumu, Ablessy Nantingkaseh, Ribka L.V Novelya Suoth, Novelya Novi Swandari Budiarso Noya, Vini E.M Oroh, Nelvie E. Oroh, Yosua H. Pakambi, Siska Cantika Panekenan, Heine Glorina Pangkey, Jacklyn N. D. Pelleng, Benaya Pontoh, Tiara A Popang, Andika Saputra Potalangi, Vinda Vebianti Punusingon, Natalia Robert Lambey Rondonuwu, Priskila Meyvira Salasa, Juliana Y.P SENOBUA, Sriwahyuni Setiono, Angelina Sharen Eflin Juniver Putong, Sharen Eflin Juniver Sherly Pinatik Sigar, Preisia Simanjuntak, Lucyana Aprillya Sitompul, Zefanya Yohana Soeda, Endri Brifio Stanly W. Alexander Suak, Victor Youbert Stenly Suci, Tri Sukma Melati Sumual, Jerikho Reagan Suwetja, ⁠I Gede Suwetja3, I Gede Tampubolon, Tamara Cheryll Tania, Beauty Theresia Thebora, Patras Tinamberan, Stacia Treesje Runtu Tudje, Susanti Tumbelaka, Dean Enriqe Tutuhatunewa, Christine S. Usman, Yuliasari Ventje Ilat Winston Pontoh Wowor, Brigita Carmelia Wuwungan, Gabriela Thalia