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All Journal Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK) DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan
Rusto Nawawi
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Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS RASIO LIKUIDITAS TERHADAP KINERJA LAPORAN KEUANGAN KOPERASI PEGAWAI BANK TABUNGAN NEGARA CIREBON Rusto Nawawi; Endah Budiastuti; Ardhi Fajriansyah
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol. 8 No. 1 (2022): Jurnal Dinamika
Publisher : FEB Institut Bakti Nusantara

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

Abstract

Financial overall performance is an outline of the economic circumstance of a enterprise that's analyzed with economic evaluation tools. In assessing the enterprise`s economic overall performance, a sure degree or benchmark may be used. Usually the degree used is the ratio. The motive of this look at become to decide and examine how the economic overall performance of the Cirebon State Savings Bank Employee Cooperative primarily based totally on liquidity ratios, particularly the Current Ratio, Quick Ratio, and Cash Ratio. This look at makes use of a descriptive quantitative technique the usage of the size of liquidity ratios. The records studied had been withinside the shape of economic statements of the Cirebon State Savings Bank Employee Cooperative from 2018 to 2020. Based at the effects of the evaluation, it could be concluded that the economic overall performance of the Cirebon State Savings Bank Employee Cooperative in 2018 to 2020 primarily based totally at the Current Ratio is taken into consideration awful, that is primarily based totally at the effects of the calculation of the common Current Ratio for three years, particularly 435.61%, which continues to be a long way beneath the regulatory standard. Minister of State and Small and Medium Enterprises of the Republic of Indonesia No.06/Per./M.KUKM/V/2006 for the Current Ratio, particularly if 125% to >250% is covered withinside the awful criteria. The economic overall performance of the Cirebon State Savings Bank Employee Cooperative in 2018 to 2020 primarily based totally at the Quick Ratio is taken into consideration awful, that is primarily based totally at the effects of the calculation of the common Quick Ratio for three years, that's 427.67%, which continues to be a long way beneath the same old of the Regulation of the Minister of State and Small and Medium Enterprises Republic of Indonesia No.06/Per./M.KUKM/V/2006 for the Current Ratio, ie if 125% to >250% is covered withinside the awful criteria. The economic overall performance of the Cirebon State Savings Bank Employee Cooperative in 2018 to 2020 primarily based totally at the Cash Ratio is taken into consideration awful, that is primarily based totally at the effects of the calculation of the common Cash Ratio for three years, that's 49.01%, which continues to be a long way beneath the same old of the Regulation of the Minister of State and Small and Medium Enterprises Republic of Indonesia No.06/Per./M.KUKM/V/2006 for Cash Ratio, ie if <125% is covered withinside the awful criteria
Analisis Pengendalian Biaya Bahan Baku Kertas Loom Terhadap Efisiensi Biaya Persediaan Dengan Menggunakan Metode Economic Order Quantity (EOQ) Pada PT. Vincent Sheppard Indonesia Periode 2017-2021 suciyati; Rusto Nawawi; Yeyet Daryati
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 2 No 2 (2023): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/jambak.v2i2.80

Abstract

This study aims to analyze the cost control of loom paper raw materials on inventory cost efficiency using the Economic Order Quantity (EOQ) method at PT. Vincent Sheppard Indonesia for the period 2017-2021. This research uses a quantitative descriptive approach, utilizing primary data obtained from the company's loom raw material stock reports. The data collection method used is documentation from the warehouse department for usage and purchase of goods. The results of the study show that ordering loom raw materials using conventional methods resulted in very high inventory costs. This is due to excessive purchases of raw materials compared to actual usage. The EOQ method can help the company reduce inventory costs by optimizing the quantity of goods ordered. In this study, EOQ resulted in higher purchasing frequency with fewer quantities of goods but significantly reduced inventory costs. The use of the EOQ method can assist the company in controlling the cost of loom paper raw material inventory more efficiently. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengendalian biaya bahan baku kertas loom terhadap efisiensi biaya persediaan dengan menggunakan metode Economic Order Quantity (EOQ) pada PT. Vincent Sheppard Indonesia periode 2017-2021. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan menggunakan data primer yang diperoleh dari laporan stok bahan baku loom perusahaan. Metode pengumpulan data yang digunakan adalah dokumentasi dari departemen gudang untuk pemakaian dan pembelian barang. Hasil penelitian menunjukkan bahwa pemesanan bahan baku loom dengan metode konvensional menghasilkan biaya persediaan yang sangat tinggi. Hal ini disebabkan oleh pembelian bahan baku yang berlebihan dibandingkan dengan pemakaian yang sebenarnya. Metode EOQ dapat membantu perusahaan dalam mengurangi biaya persediaan dengan mengoptimalkan jumlah barang yang dipesan. Dalam penelitian ini, EOQ menghasilkan frekuensi pembelian yang lebih tinggi dengan jumlah barang yang lebih sedikit, namun mengurangi biaya persediaan secara signifikan. Penggunaan metode EOQ dapat membantu perusahaan dalam mengendalikan biaya persediaan bahan baku kertas loom dengan lebih efisien.
Analisis Perhitungan Pajak Penghasilan (PPh) Pasal 21 Terhadap Penghasilan Pengawai ASN Di SMPN 2 Susukanlebak Kabupaten Cirebon Mega Sintika; Yeyet daryati; Rusto Nawawi
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 3 No 2 (2024): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/jambak.v3i2.185

Abstract

In 2022, significant changes occurred in the regulations regarding Article 21 Income Tax (PPh 21) for employees in government agencies, through Law Number 7 of 2021 and Minister of Finance Regulation Number 59/PMK.03/2022. However, there is a lack of clarity in the calculation procedures for Income Tax for Government Employees with Work Agreements (PPPK). This study aims to evaluate the calculation of PPh 21 on the fixed income of State Civil Apparatus (ASN) employees at SMP Negeri 2 Susukanlebak, Cirebon Regency in 2022 and to analyze the alignment of these calculations with the applicable tax regulations. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The results of the study show that the PPh 21 calculations at SMP Negeri 2 Susukanlebak are in accordance with the applicable tax regulations, i.e., the gross income is reduced by job costs, pension contributions, and Non-Taxable Income (PTKP). However, the use of tax calculation applications needs further evaluation to ensure continued compliance with changes in tax regulations. This research contributes to the understanding of the implementation of PPh 21 in educational institutions and provides recommendations for evaluating the tax calculation application system used in government agencies. ABSTRAK Pada tahun 2022, terjadi perubahan signifikan dalam regulasi Pajak Penghasilan Pasal 21 (PPh 21) bagi pegawai di instansi pemerintah, melalui Undang-Undang Nomor 7 Tahun 2021 dan Peraturan Menteri Keuangan Nomor 59/PMK.03/2022. Namun, terdapat ketidakjelasan dalam prosedur perhitungan pajak bagi Pegawai Pemerintah dengan Perjanjian Kerja (PPPK). Penelitian ini bertujuan untuk mengevaluasi perhitungan PPh 21 terhadap penghasilan tetap Pegawai Aparatur Sipil Negara (ASN) di SMP Negeri 2 Susukanlebak, Kabupaten Cirebon pada tahun 2022 dan menganalisis kesesuaian perhitungan tersebut dengan regulasi yang berlaku. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa perhitungan PPh 21 di SMP Negeri 2 Susukanlebak sudah sesuai dengan peraturan perpajakan yang berlaku, yakni mengurangi penghasilan bruto dengan biaya jabatan, iuran pensiun, dan Penghasilan Tidak Kena Pajak (PTKP). Meskipun demikian, penggunaan aplikasi perhitungan pajak perlu dievaluasi lebih lanjut agar tetap sesuai dengan perubahan regulasi perpajakan yang terjadi. Penelitian ini memberikan kontribusi dalam pemahaman penerapan PPh 21 di instansi pendidikan serta memberikan rekomendasi untuk evaluasi sistem aplikasi perhitungan pajak yang digunakan di lingkungan instansi pemerintah.
Analisis Perhitungan Pajak Kendaraan Bermotor Dan Bea Balik Nama Di Pusat Pengelolaan Pendapatan Daerah Wilayah Kabupaten Cirebon I Sumber Deny Pratama; Rusto Nawawi; Yeyen Parlina
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 4 No 1 (2025): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/jambak.v4i1.184

Abstract

One source of income that makes a major contribution to Cirebon Regency is motor vehicle tax and transfer fees because many people use motorized vehicles, both two-wheeled and more. However, not all people comply with the tax burden that must be paid, among the causes is the absence of an image or estimate of how much the tax burden must be paid each tax due. This study aims to find out how to calculate motor vehicle tax and motor vehicle transfer fees at the Regional Revenue Management Headquarters for Cirebon I Sumber Regency. As for the realization of Motor Vehicle Tax revenue in 2020 with an ineffective assessment it only reached 73.22%, in 2021 with a very effective assessment it reached 104.04%, in 2022 with a very effective assessment it reached 103.24% and Motor Vehicle Name Transfer Fee receipts in in 2020 with an ineffective rating of only 75.89%, in 2021 with a very effective rating of 104.84%, in 2022 a very effective assessment of 101.36%. The analytical method used is descriptive qualitative analysis which is trying to describe a social phenomenon that is focused on solving problems in the present and the future. The results of the study show that the motor vehicle tax calculation system and motor vehicle transfer fees in P3DW Cirebon Regency are in accordance with West Java government regulations. It is better to evaluate the education or introduction to the public regarding how to calculate PKB and BBNKB so that it becomes easier, simpler, informative and innovative.
Co-Authors Ardhi Fajriansyah Deny Pratama Endah Budiastuti Mega Sintika Suciyati Yeyen Parlina Yeyet Daryati