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Analisis Penerapan Anggaran Berbasis Kinerja Dalam Meningkatkan Kualitas Laporan Realisasi Anggaran Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Musi Banyuasin Romanda, Candra; Dwiyant, Ifrah Juli Dwiyant Juli
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 9, No 2 (2020): Volume 9 No 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v9i2.4319

Penelitian ini tentang penerapan anggaran berbasis kinerja dan kualitas laporan realisasi anggaran diBadan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Musi Banyuasin, sehinggadapat dilihat dari analisis tersebut bagaimana laporan realisasi anggaran yang berkualitas di BadanPengelolaan Keuangan dan Aset Daerah pada Kabupaten Musi Banyuasin.Teknik yang digunakan adalah teknik analisis kualitatif yaitu dengan menggambarkan kenyataan ataukeadaan atau suatu objek dalam bentuk uraian kalimat berdasarkan dari keterangan dari pihak yangberhubungan dengan penelitian dengan menggunakan analisis penerapan anggaran berbasis kinerja.Kata Kunci : Anggaran Berbasis Kinerja, Kualitas Laporan, Realisasi Anggaran.

Analisis Penerapan Biaya Kualitas Untuk Meningkatkan Efisiensi Produksi Pada Baker’s Queen Sekayu Romanda, Candra
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 8, No 1 (2019): Volume 8 Nomor 1
Publisher : Universitas Malahayati

The purpose of this study was to determine the application of quality costs to improveproduction efficiency at Baker’s Queen Sekayu. The data used in this study are primary data andsecondary data. Data collection techniques in this research are documents, interviews and literaturestudy. The data analysis technique in this study is a quantitative analysis technique. Quality costsincurred in the company amounted to 5.88% of total sales. From the analysis that has been done thatthe cost of quality occurs inefficiency of 3.38% because it exceeds the existing standard of 2.5%. socompanies need to take action to reduce the cost of quality in the company by increasing preventioncosts to reduce the cost of failure needed to increase control costs (prevention costs and assessmentcosts), so this can increase the effectiveness of quality control activities to improve productionefficiency.Keywords: Quality, Cost of Quality, control, failure, Efficiency

ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PASCA PENERAPAN TARIF PAJAK EFEKTIF RATA-RATA (TER) DIAKHIR TAHUN BAGI WAJIB PAJAK ORANG PRIBADI KARYAWAN TETAP PADA PT. ANUGRAH SEKAYU Aryani, Farida; Romanda, Candra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i1.392

This descriptive study analyzes PPh 21 calculation at the end of the year after TER implementation for WPOP permanent employees at PT. Anugrah. The analysis technique reduces PPh 21 calculation based on Pasal 17 rate with TER. The secondary data analyzed is PPh 21 calculation for 32 WPOP permanent employees. The research results show PPh 21 of 32 permanent employees at the end of the year is based on Pasal 17 rate of Rp. 50,909,825. The payable PPh 21 which has been deducted is IDR. 42,771,769, so there is a difference in taxes still to be paid in 2024 of Rp. 8,138,055. The application of TER is more profitable for low income taxpayers and large family status, while Pasal 17 rate tends to provide higher tax burden, especially for high incomes taxpayers and small family status. Government is expected to apply TER for a year's tax period, that it doesn't make difficult for tax payers by having to recalculate taxes at the end of the year. This creates inefficiencies in tax calculations. PPh 21 calculation payable with a TER is lower than Pasal 17 rate by reducing WPOP's tax burden.

ANALISIS ANGGARAN PENDAPATAN DAN BELANJA DESA BERDASARKAN RASIO EFEKTIVITAS DAN RASIO PERTUMBUHAN PADA KANTOR DESA RANTAU PANJANG KECAMATAN LAWANG WETAN KABUPATEN MUSI BANYUASIN Romanda, Candra; Septariani, Jumania
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.433

This research aimed to measure the financial performance of Rantau Panjang Village in Lawang Wetan District, Musi Banyuasin Regency. It used effectiveness ratios and growth ratios for income and expenditure as its measurement methods. The study used both qualitative and quantitative approaches. It was carried out at the Rantau Panjang Village Office in Lawang Wetan District, using primary and secondary data sources collected through interviews and documentation. The data analysis technique involved calculating the effectiveness ratios and the growth ratios for income and expenditure. The findings indicated that the financial performance of the Rantau Panjang Village office from 2022 to 2024 showed a growth ratio for income averaging 36.45%, which was considered an increase. The expenditure growth ratio averages 33.96%, also indicating an increase. Meanwhile, the effectiveness ratio for income averages 100,00%, categorised as effective, while the effectiveness ratio for expenditure averages 96,88%, which was deemed effective.

DAMPAK PENERAPAN TARIF PAJAK EFEKTIF RATA-RATA (TER) TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI KARYAWAN TETAP PADA PT. ANUGRAH SEKAYU Aryani, Farida; Romanda, Candra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.346

This descriptive research is aiming to analyze the impact of implementing TER on the calculation of PPh 21 WPOP for permanent employees at PT. Anugrah. The analysis technique is conducted by comparing calculation of PPh 21 WPOP based on tariffs 17 UU-HPP 7 of 2021 with TER based on PMK 168 of 2023. The secondary data is in the form of all income and calculation of PPh 21 for 32 WPOP permanent employees of PT. Anugrah. The results of this research show the calculation of PPh 21 WPOP a month for 32 permanent employees by applying TER is Rp 3,888,343, while the PPh calculation based on the article 17 rate is Rp 4,242,485. There is a difference in excess income tax deduction of Rp 354,142 a month. Implementation of TER can save taxes. It reduces tax burden and makes calculation process simpler and easier, so PMK regulation 168 of 2023 can reduce WPOP taxes, which is expected to increase awareness and voluntary compliance of WPOP. Apart from that, tax regulations have positive impact in increasing the amount of tax revenue. For this tax overpayment/withholding, request can be submitted for compensation.

ANALISIS DAMPAK KOREKSI FISKAL PENYUSUTAN ASET TETAP TERHADAP PAJAK PENGHASILAN BADAN PADA PT. ALAM SEGAR Aryani, Farida; Romanda, Candra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.338

This descriptive research is aimed to analyze the fiscal corrections impact for fixed asset depreciation on corporate income tax at PT.Alam Segar. The analysis technique is conducted by comparing calculation of fixed assets depreciation according to commercial accounting with fiscal accounting, also calculation of PT.Alam Segar Corporate Income Tax 2022. The secondary data analyzed is depreciation of fixed assets and income and operational costs. The research results show although the depreciation method used is the same, the results of the fixed asset depreciation calculations are different. Fixed assets depreciation according to commercial accounting is Rp.308,750,000 and fiscal accounting is Rp.265,425,000. There is a difference in depreciation charges of Rp.43,325,000. This difference causes need for a positive fiscal correction. This correction has an impact on the amount of profit as a basis for calculating tax from Rp.1,669,000,000 to Rp.1,712,325,000. There is a difference in the increase in the amount of PPh payable due to fiscal corrections amounting to Rp.9,531,500. PT.Alam Segar is expected to calculate Income Tax correctly and accurately. KPP is expected to conduct intensive socialization, therefore all taxpayers understand changes in applicable tax regulations.

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