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All Journal Jurnal Ilmiah Ekonomi dan Bisnis QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Dinasti International Journal of Education Management and Social Science Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Mejuajua JURNAL ECONOMINA Advances in Management & Financial Reporting Vifada Management and Digital Business Nomico
Abdul Wahab
Politeknik Lembaga Pendidikan Dan Pengembangan Profesi Indonesia Makassar
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Analisis Perhitungan, Penyetoran, dan Pelaporan Pajak Pertambahan Nilai Berdasarkan UU No. 7 Tahun 2021 pada PT Pallawa Barokah Nusantara Sri Rahayu Syah; Abdul Wahab; Futri Agriani
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1199

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan, penyetoran dan pelaporan Pajak Pertambahan Nilai berdasarkan undang-undang nomor 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan pada PT Pallawa Barokah Nusantara. Metode yang digunakan dalam penelitian yaitu metode deskriptif kualitatif. Dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi pada PT Pallawa Barokah Nusantara kemudian menganalisis dan membandingkan antara undang-undang nomor 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan, dengan penerapan Pajak Pertambahan Nilai di PT Pallawa Barokah Nusantara. Hasil penelitian menunjukkan bahwa: a) Perhitungan Pajak Pertambahan Nilai mulai 1 April 2022 pada PT Pallawa Barokah Nusantara telah sesuai dengan Undang-Undang nomor 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan dengan cara: Pajak Pertambahan Nilai = Dasar Pengenaan Pajak (DPP) x tarif 11%. b) Penyetoran Pajak Pertambahan Nilai dengan tarif 11% tidak pernah terjadi keterlambatan dan telah sesuai dengan Peraturan Menteri Keuangan nomor 243/PMK.03/2014 tentang Surat Pemberitahuan (SPT) sehingga tidak perlu melakukan pembetulan membayar denda atas keterlambatan. c) Pelaporan Pajak Pertambahan Nilai dengan tarif 11% tidak pernah mengalami keterlambatan dan telah sesuai dengan Peraturan Menteri Keuangan nomor 243/PMK.03/2014 tentang Surat Pemberitahuan (SPT) sehingga tidak perlu membayar denda.
Evaluation of Liquidity, Capital Structure, and Risk Management Challenges in Maintaining Company Financial Stability Feronika Fungky Muchsidin; Ramlah Ramlah; Abdul Gafar Samalam; Abdul Wahab; Izaac L D Lawalata
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.585

Abstract

Purpose: This research aims to evaluate the challenges companies face in maintaining financial stability through the integrated management of liquidity, capital structure, and risk management. The study examines how these elements interact and impact corporate financial resilience, particularly during periods of global economic uncertainty. Research Method: The study adopts a qualitative systematic literature review approach, analyzing recent research and theoretical frameworks related to liquidity management, capital structure, and risk management. This method enables a comprehensive examination of how these financial elements contribute to overall corporate stability across various sectors, with a primary focus on the e-commerce industry. Results and Discussion: The research reveals that effective liquidity management enables companies to meet their short-term obligations while maintaining operational flexibility. A balanced capital structure reduces financial risks, while proactive risk management strategies, such as hedging and diversification, mitigate exposure to market volatility. The integration of these elements allows firms to navigate economic disruptions more effectively. Additionally, the role of technology in enhancing real-time financial decision-making is emphasized as a critical factor in maintaining long-term financial stability. Implications: The study highlights the practical and managerial importance of adopting an integrated approach to liquidity, capital structure, and risk management. Business leaders are encouraged to leverage digital technologies to enhance financial management practices, ensuring corporate resilience in a rapidly changing global market. Policymakers can also use these insights to inform regulatory frameworks that support the financial stability of various industries.
EFISIENSI PROSEDUR PENGELUARAN KAS KECIL DI PT BPR HASAMITRA MAKASSAR Syafrimansyah Syafrimansyah; Ahmad Firdaus; Abdul Wahab
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024): JIEB
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.21979

Abstract

The management of petty cash within a company is a crucial aspect to support the smooth operation of daily activities. PT BPR Hasamitra Branch Daya Makassar implements petty cash disbursement procedures aimed at ensuring that small cash expenditures are conducted accurately and efficiently. This study employs a qualitative descriptive approach. Data were collected through direct observation, interviews with relevant employees, and documentation from PT BPR Hasamitra Branch Daya Makassar. Data analysis was conducted to evaluate the alignment of the petty cash disbursement procedures with existing theory. The results show that the petty cash disbursement procedures at PT BPR Hasamitra Branch Daya Makassar comply with the established theory and operational standards. The implemented procedures include the categorization of expense types, authorization of expenditures by superiors, and detailed recording of transactions. The proper implementation of petty cash disbursement procedures helps reduce the risk of fund misuse and ensures that funds are used for appropriate purposes. Additionally, supporting documents such as cash out receipts and requests for petty cash replenishment facilitate the audit and internal verification process. The petty cash disbursement procedures at PT BPR Hasamitra Branch Daya Makassar have been shown to be effective in supporting company operations and reducing the risk of fund misuse. The results of this study provide significant contributions to the company in managing petty cash more efficiently and effectively. Moreover, these findings can be used as a reference for other companies looking to improve their petty cash management. In a broader context, this study highlights the importance of good procedural implementation in petty cash management to support transparency and accountability in company operations
Co-Authors Abdul Gafar Samalam Agung Nurmansyah Ahmad Firdaus Andi Makkulawu Panyiwi Kessi Bambang Suharto Basnendar Herry Prilosadoso Budhi Krisnanto Dewi Puspita Sari Fauziah F. Farawowan Feronika Fungky Muchsidin Futri Agriani Halida Sasmita Husni Bt Salam Husni Salam Indah Winarni Izaac L D Lawalata kelemens Mere Lina - Mariana, Lina - Marjono Mayndarto, Eko Cahyo Mesrawati Rifai Mohamad Yusuf Golam Muh. Abduh Anwar Muhammad Asir MUNAWAR Nicholas Renaldo Nurul Fitrah Yani Prayetno Ramlah Ramlah Ratih Primandari, Novegya Rivai Makduani Ruki Ambar Arum Sari Andayani Shofiana Syam Siti Aisyah Sri Rahayu Syah Sujatmiko Sujatmiko Syafrimansyah Syafrimansyah Ummu Aiman Verawaty Verawaty