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All Journal JURNAL PENDIDIKAN TAMBUSAI COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Suratno Suratno
Politeknik Piksi Ganesha Indonesia Kebumen
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Pengakuan Pendapatan dan Beban Operasional Cash Basis Dan Accrual Basis Terhadap Laba Rugi di RSUD Dr Soedirman Kebumen Suratno Suratno
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.254 KB) | DOI: 10.31004/jptam.v6i2.3513

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pengakuan pendapatan dan beban operasional terhadap laba rugi di RSUD Dr. Soedirman Kebumen. Jenis metode penelitian yang digunakan adalah deskriptif kuantitatif yang menggunakan data primer. Sedangkan teknik analisis data menggunakan metode cash basis dan accrual basis. Dari hasil penelitian perhitungan dengan menggunakan metode cash basis dan accrual basis ternyata perhitungan menggunakan metode cash basis menghasilkan jumlah pendapatan, beban operasional dan laba rugi yang lebih besar jika dibandingkan dengan menggunakan metode perhitungan accrual basis.
Pengaruh PPN Masukan dan PPN Keluaran Terhadap Hutang Pajak di CV Guyub Rukun Suratno Suratno
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 7 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i7.446

Abstract

The purpose of this study was to determine the effect of input VAT and output VAT on tax payables at CV Guyub Rukun. This study uses a descriptive method with a quantitative approach. The data analysis technique is based on Law Number 42 of 2009 concerning the value added tax of goods and services and sales tax on luxury goods. The calculation results show that the VAT tax payable in 2020 has increased from Rp. 11,100,000 to Rp. 11,200,000 or 0.90%. The increase was due to the difference between purchases and sales in 2020 of 6.52%. Meanwhile, in 2021 it decreased from Rp. 11,200,000 to Rp. 9,450,000 or 0.16% due to the difference between purchases and sales in 2021 by 5% or smaller than 2020.
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