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All Journal ProBisnis : Jurnal Manajemen
Widia Wardani
Universitas Al-Washliyah
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analysis of Financial Reports to Assess the Performance of Company CV Berkah Anugrah Mandiri Siti Sri Utami; Elwardi Hasibuan; Widia Wardani
ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to determine and analyze the financial performance of CV Berkah Anugrah Mandiri whether it has shown good financial performance. The data used in this study were obtained from the Financial Statements of CV Berkah Anugrah Mandiri. Period 2018-2020. The analysis technique carried out is in the form of calculating the ratio of liquidity, solvency, activity and profitability. The results of the analysis show good financial performance from a liquidity standpoint, this can be seen from the increase in the company's current assets. The financial performance based on the solvency ratio is quite solvable, because the total assets owned by the company are quite capable and can cover all of its debts if the company is liquidated. Likewise, the ratio of the company's asset turnover to sales is quite good, this can be seen from the average ratio of total asset turnover, which is 144.76 times. The results of calculating the profitability ratios carried out on the company's financial statements CV Berkah Anugrah Mandiri during the study period showed good financial performance from the aspects of GPM, NPM, ROA and ROE
Implementation of e-Facturing Applications for Taxable Entrepreneurs (PKP) in Running their Tax Obligations at PT. Intisubur Kimindo Raya Medan Irma Maharani; Porkas S. Lubis; Widia Wardani
ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to determine the application of the e-faktur application for Taxable Entrepreneurs (PKP) in carrying out their tax obligations at PT. Intisubur Kimindo Raya Medan. To find out whether the implementation of the e-faktur application can increase the compliance of Taxable Entrepreneurs (PKP) in carrying out their tax obligations. To analyze and find out what are the obstacles to implementing e-faktur applications in carrying out tax obligations. This research method uses a descriptive qualitative approach. Data collection techniques with documentation and interviews with related parties. Based on this research, the implementation of the e-faktur application has not been fully able to increase the compliance of Taxable Entrepreneurs (PKP) in carrying out their tax obligations. This is due to the lack of understanding and knowledge of Taxable Entrepreneurs (PKP) regarding e-faktur applications and do not understand how to operate e-faktur applications. In the e-invoice application there are also problems such as failing to upload tax invoices/errors, late updating of the e-invoice application to the latest version and internet connection disruptions which hinder the use of the e-invoice application. At PT. Intisubur Kimindo Raya Medan, e-Faktur began to be implemented in July 2016. When e-Faktur was implemented, not all taxable entrepreneurs (PKP) used e-Faktur. In other words, a taxable entrepreneur (PKP) with an active status but has not used or registered an e-Faktur, which means that the taxpayer cannot be categorized as a compliant taxpayer. Taxpayers are divided into two categories, some are compliant and some are not. Taxable Entrepreneurs (PKP) who have not used e-Faktur means that it is included in the criteria for non-compliant taxpayers. Compliant taxpayers are those who have carried out their tax obligations such as submitting or filling out their SPT. So, for taxable entrepreneurs (PKP) who have not used e-faktur, they may not know or do not understand their tax obligations.
Co-Authors Elwardi Hasibuan Irma Maharani Porkas S. Lubis Siti Sri Utami