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All Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Diversitas : Jurnal Manajemen
Mitha Ramadhani
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Library & Information Science

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Analisis Penerapan Perencanaan Pajak Melalui Metode Penyusutan dan Revaluasi Aset tetap sebagai Upaya Penghematan Pembayaran Pajak Penghasilan Badan pada PT Chitra Kalpika Mas Mitha Ramadhani; Muhammad Arief; Rizki Filhayati Rambe
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine whether the application of tax planning through the depreciation method and fixed asset revaluation can save the payments of corporate income tax at PT Chitra Kalpika Mas. The analysis process used is quantitative descriptive analysis, which starts with data collection, describes and then is interpreted for further analysis and is used as a reference in determining the effectiveness of planning in an effort to save on corporate income tax payments.Based on the research result obtained, it shows that the application of tax planning through the depreciation method can save the payment of corporate income tax at PT Chitra Kalpika Mas. While for the implementation of tax planning through revaluation of fixed assets has not been said to be successful in saving payment of corporate income tax at PT Chitra Kalpika Mas, due to the Final PPh that must be paid by the company as a result of revaluing fixed assets.
INOVASI DAN DIGITALISASI LAYANAN RUJUKAN PADA RUMAH SAKIT DAERAH CIKARANG Darmawan; Mitha Ramadhani
Jurnal Manajemen Diversitas Vol. 5 No. 2 (2025): JURNAL MANAJEMEN DIVERSITAS
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jayabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65378/manajemendiversitas.v5i2.388

Abstract

Tujuan penelitian ini adalah untuk membahas inovasi dan digitalisasi layanan rujukan di rumah sakit daerah Cikarang denga fokusspada implementasi Sistem Informasi Rujukan Terintegrasi (SISRUTE), tantangan teknis-organisasi, dapak pada akses dan mutu pelayanan serta rekomendasi kebijakandan operasional. Berdasarkan kajian pustaka terhadap literature Indonesia, digitalisasi rujukan meningkatkan efesiensi alur rujukan bila didukung infrastruktur, pelatihan Sumber Daya Manusia (SDM), dan koordinasi antar fasilitas. Namun berbagai kendala seperti kelengkapan dokumen, interoperabilitas sistem, serta kesiapan fasilitas primer masih menghambat optimalisasi layanan rujukan. Rekomendasi difokuskan pada peningkatan kapasitas teknis.Standar Operasional Prosedur (SOP) terstandar, intergrasi data, dan sosialisasi pada tingkat Fasilitas Kesehatan Tingkat Pertama (FKTP) dan rumah sakit rujukan. Kata kunci: Digitaltalisasi Rujukan, Rumah Sakit daerah Cikarang, Inovasi Layanan Kesehatan
Co-Authors Darmawan Muhammad Arief Rizki Filhayati Rambe