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All Journal Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Mulia Pratama Jurnal Ekonomi dan Bisnis
Tony Renhard Sinambela
Sekolah Tinggi Ilmu Ekonomi Mulia Pratama
Economics, Econometrics & Finance Education

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Pengendalian Internal Pembelian Kredit dan Hutang Terhadap Pengeluaran Kas Pada PT Neo Kosmetika Industri Tony Renhard Sinambela; Lidia Baktisa Napitupulu
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimsto analyze theinternal controls occurs with the companyandformulateproposalsnecessary repairs. The research methodology uses observation, interviewsand put thequestionnaires to theemployees ofthe company. The results showsthat theinternal controlhasseveraladvantagesanddisadvantages.The good implementation of internal controlinthiscompanyisrecording procedureshave beenimplemented, the formgivenin sequenceandnumberingprintedandauthorizedbythe respectiveheads of thesection. On the other hand, the weaknessthat should receivethe attention ofmanagementis some section still have double job responsibility. Based onthe analysis of research, it can be concludedthatinternal control over purchasing, accounts payableand cash payment has not beeneffective. The authorsuggested thatthe companymaking purchase order based on request from warehouse, the company must make an account payable subsidiary and making a special section called cashier section.
Analisis Perhitungan Pajak Penghasilan PPh Pasal 21 dan PPh Pasal 23 Terhadap Pajak Terutang Badan : Studi Empirik : PT. Hang Sung Electronic Indonesia Tony Renhard Sinambela; Natrion; Elianur
Mulia Pratama Vol 1 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/mpjeb.v1i1.189

Abstract

This study aims to determine the amount of Article 21 Income Tax and Article 23 Income Tax paid by PT. Han Sung Electronic Indonesia and to find out whether Income Tax Article 21 and Income Tax Article 23 affect the Corporate Tax Payable of PT. Hansung Electronic Indonesia. This research method uses a qualitative research approach, namely collecting data, processing data, then drawing conclusions. This research shows the comparative study between the calculation of Income Tax Article 21 using the Net method and the Gross Up method and the calculation of Income Tax Article 23. The type of data used is secondary data, the data is obtained indirectly or through other parties. This study uses descriptive analysis method by collecting data, processing and analyzing data in order to obtain an overview of the problem under study. The results of this study indicate that Income Tax Article 21 by using the Net and Gross Up method is the most efficient by using the Gross Up method or the provision of allowances in the amount of the tax payable resulting in efficiency of corporate income tax. And Income Tax Article 23 is obtained in the amount of Rp. 75.980,500 from Dividends, and Income Tax Article 23 on Accounting, Bookkeeping and Attestation Services of Financial Statements amounting to Rp. 418.000. based on Articles 17 and 31 E of Law Number 36 of 2018 concerning Income Tax the amount of Corporate Income Tax Payable at PT. Hansung Electronic Indonesia Rp.652.269.738.
Bagaimana Anak Mempelajari Kemampuan Kewirausahaan Sejak Dini? Agus Supandi; Martha Ayerza Esra; Nurlela Nurlela; Armi Bakar; Tony Renhard Sinambela; Sigit Widiyarto; Budi Purnomo
Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini Vol 7, No 4 (2023)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/obsesi.v7i4.4557

Abstract

Anak-anak akan lebih mandiri jika kelak dapat menjalankan bisnis sendiri secara alamiah. Siswa tidak diajari secara langsung, namun siswa mempelajari sendiri dengan bimbingan secara berkesinambungan. Tujuan penelitian ini untuk mendeskripsikan kemampuan kewirausahaan apa saja yang harus diberikan kepada anak sejak dini dan untuk mengetahui bagaimana cara anak mempelajari kewirausahaan. Metode penelitian ini adalah metode kualitatif deskriptif, dengan menggunakan instrumen wawancara. Teknik analisis data dengan menggunakan reduksi data, display dan kesimpulan. Responden sebanyak 7 orang tua murid yang berprofesi sebagai wirausahawan. Hasil penelitian adalah kemampuan kewirausahaan yang dapat diperkenalkan sejak dini adalah kemampuan berbisnis berdasarkan minat dan hobi yang mereka miliki, dan kemampuan lain seperti literasi keuangan, dasar-dasar digital dan mental tidak mudah menyerah. Anak mampu mempelajari bisnis jika orang tua, membimbing anak untuk berfikir bagaimana mengelola usaha/bisnis dengan terencana. Guru sebagai fasilitator dapat mencatat minat dan bakat siswa. Guru sebaiknya mengembangkan metode belajar yang menggunakan perangkat digital walaupun dalam bentuk sederhana
Co-Authors Armi Bakar Budi Purnomo Elianur Lidia Baktisa Napitupulu Martha Ayerza Esra Natrion Nurlela Nurlela Sigit Widiyarto Supandi, Agus