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All Journal The Indonesian Accounting Review Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review JIA (Jurnal Ilmiah Akuntansi) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Pendidikan dan Konseling Tasharruf: Journal Economics and Business of Islam Journal of International Conference Proceedings Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Jurnal Akuntansi Manado (JAIM) Jurnal Pengabdian Masyarakat dan Riset Pendidikan METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Frida Magda Sumual
Universitas Negeri Manado
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ANALISIS PENILAIAN KINERJA KEUANGAN PADA PT. BPR PARO LABA TONDANO, MINAHASA Natalita Devinia Rondonuwu; Frida Magda Sumual; Olifia Yodiawati Tala
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 2 (2023): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No2.pp126-135

Abstract

The purpose of this study was to determine the financial performance of PT BPR Paro Laba Tondano, Minahasa using the profitability ratio approach, solvency ratio, liquidity ratio, and growth ratio for the 2016-2020 period. The secondary data source used was taken directly at PT BPR Paro Laba Tondano, Minahasa. The data collection method used is documentation. This research method is descriptive quantitative. The results showed that the profitability ratio using the ROE ratio showed that the bank was quite capable of earning profits from its own capital. The growth ratio shows the growth per semester continues to decline. Solvency ratios using Debt-to-Equity Ratio show banks are able to pay debts with the capital they have. The growth ratio shows growth from 2016 to 2017 to 2017 to 2018 up, 2017 to 2018 to 2018 to 2019 down, and 2018 to 2019 to 2019 to 2020 back up. Liquidity ratios using Quick Ratio show that banks are less able to fulfill obligations to depositors with the most liquid assets. The growth ratio shows growth from 2016 to 2017 to 2017 to 2018 up, while 2018 to 2019, 2019 to 2020 down.
ANALISIS AKUNTANSI PAJAK PENGHASILAN (PPh) PASAL 22 ATAS KEGIATAN IMPOR BARANG Reivaldo Roel; Frida Magda Sumual; Aprili Bacilus
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 2 (2023): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No2.pp146-159

Abstract

This study plans to figure out how the estimation and revealing of products import exercises at the Manado Customs and Extract Oversight and Administration Office are as per the Law on Pastor of Money Guideline No. 41/PMK.010/2022 and furthermore to figure out the recording of Personal Expense Article 22 on merchandise import exercises. . The insightful technique utilized is an unmistakable strategy, specifically by gathering information, ordering, then, at that point, deciphering and breaking down it by going back over the information got to give a total depiction. The aftereffects of the exploration led, the computation and announcing of PPh Article 22 on merchandise import exercises at the Manado Customs and Extract Oversight and Administration Office are as per Clergyman of Money Guideline No. 41/PMK.010/2022. The Directorate General of Customs and Extract has carried out PMK No 41/PMK.010/2022 dated April 1, 2022 which has been recorded in Article II of PMK number 41/PMK.010/2022, to this guideline beginning April 1, 2022 all imported merchandise that are remembered for the classification of Article 22 Import Annual Expense gathered has followed how much Article 22 Personal Duty assortment as per the PMK.
Co-Authors Adventinus Kristanto Lambut Ananta D. Pratiwi Andrias Manumpil Angga keren Kawengian Aprili Bacilus Arie Frits Kawulur Bayang, Jeane enjelia Christin Muaya Jhony Manaroinsong Jilly Kapo Juwindo Endru Olwin Sumampow Karundeng, Frandy Efraim Fritz Kesia Hamongsina Kewas, Liandy Frisky Kezia Febyola Darea Lenny Leorina Evinita Liandy Frisky Kewas Linda A. O. Tanor Linda A. O. Tanor Linda A.O Tanor Linda Harilawang Meidy Santje Selvy Kantohe Miryam Pingkan Lonto Natalita Devinia Rondonuwu Nikolas Fajar Wuryaningrat Olifia Yodiawati Tala Olviane Olke Sumampouw Pray Britney Blythe Ramba Priska Tambariki Rawung, Laura Theresia Reivaldo Roel Robert Richard Winerungan shinta, Jelvia Sinta Ngadi Tala, Olifia Tala, Olivia Tinggogoy, Vanecia Villea Tinneke Evie Meggy Sumual Vania Noventilia Mangelep Veronita Langi Yance Tawas Yance Tawas Yudi Lamandoke