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Yati Mulyati
Universitas Widyatama, Bandung
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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ANALISIS VARIANS BIAYA OPERASIONAL DALAM MENGUKUR EFEKTIVITAS BIAYA OPERASIONAL (STUDI KASUS PT. PEGADAIAN KANTOR WILAYAH X BANDUNG) Yati Mulyati; Sherin Hilmi Marsyanda
Jurnal Darma Agung Vol 30 No 2 (2022): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v30i2.2438

Abstract

Budgeting is an important planning in running the company's business. PT Pegadaian Kanwil X Bandung, one of the state-owned enterprises engaged in financing services, has made periodic budgets as a guide for the company in carrying out its programs. In line with the running of his business in the last three years, the realization of the budget is not in accordance with the predetermined plan. Therefore, the authors are interested in knowing the procedures for preparing the operational cost budget, the realization of the operational cost budget and the analysis of operational cost variance in measuring the effectiveness of operational costs. This research is a qualitative descriptive study, using literature studies and secondary data on operating budgets for the 2019-202 period. The results of the study provide an illustration that the company has made a budget in accordance with established procedures, the realization of the budget can be evaluated annually and the analysis of variance within a period of three years as a whole provides a favorable benefit.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2021 Citra Mariana; Yati Mulyati; Diah Andari; Dyah Purnamasari
Jurnal Darma Agung Vol 30 No 3 (2022): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v30i3.2269

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan leverage terhadap terhadap PPh Badan terutang. Objek penelitian ini adalah profitabilitas, leverage dan PPh Badan Terutang pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Populasi dalam penelitian ini sebanyak 189 laporan keuangan dari 63 perusahaan selama 3 tahun. Pemilihan sampel dilakukan dengan teknik purposive sampling. Sampel diperoleh sebanyak 18 perusahaan dengan total 54 sampel laporan keuangan yang dianalisis. Metode penelitian yang dilakukan adalah metode eksplanatori. deskriptif dan verifikatif . Metode analisis data menggunakan analisis regresi data panel menggunakan eviews 9. Hasil penelitian menyatakan bahwa profitabilitas berpengaruh terhadap PPh Badan terutang, sedangkan leverage tidak berpengaruh terhadap PPh Badan terutang.
Co-Authors Citra Mariana Diah Andari Dyah Purnamasari Sherin Hilmi Marsyanda