Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Mirai Management Journal of Management and Administration Provision
Winarti Winarti
STIE Indonesia Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Penerapan Psak No. 45 Tentang Pelaporan Keuangan Entitas Nirlaba Winarti Winarti; Jumriani Jumriani
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.4972

Abstract

Fenomena yang ditemukan pada RSUD Kab. Buol telah menerapkan PSAK 45 tetapi belum menggunakannya secara efisien dan efektif. Tujuan dari penelitian ini adalah menganalisis apakah PSAK No. 45 (revisi 2011) telah diterapkan secara efisien dan efektif pada penyajian laporan keuangan RSUD Kabupaten Buol. Metode pengumpulan data yang digunakan adalah dokumentasi. Objek penelitian adalah laporan keuangan Rumah Sakit Umum Daerah Kabupaten Buol. Metode analisis data yang digunakan adalah metode komparatif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa secara keseluruhan, RSUD Kab, Buol telah menerapkan PSAK No. 45 didalam laporannya dengan baik. Namun belum efektif dan efisien karena ada dua unsur dalam laporan keuangan RSUD Kab. Buol yang tidak sesuai dengan PSAK No. 45, yaitu klasifikasi asset neto terikat dan tidak terikat, serta klasifikasi perubahan kelompok asset neto. Kata Kunci: Laporan Keuangan; Entitas Nirlaba; Penerapan PSAK (45).
Harmonization of PPh 21 Calculations Before and After the Implementation of The Average Effective Rate for Employees of PT. Fisca Bisnis Solusi: JEL Classification: H24, H25, H26, K34, M41 Ilham Z. Salle; Alifqha Retno Winarsih; Winarti Winarti; Nur Alimin Azis
Journal of Management and Administration Provision Vol. 6 No. 2 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i2.955

Abstract

Harmonization of Income Tax Article 21 (PPh Article 21) calculations before and after the implementation of the Average Effective Rate (AER) on employees of PT. Fisca Bisnis Solusi. The research is motivated by the enactment of Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023, which introduced the AER as a new mechanism for calculating monthly PPh Article 21 starting in 2024. This policy was designed to harmonize tax regulations by simplifying calculation procedures while maintaining compliance with the progressive tax system stipulated in Article 17 paragraph (1) letter a of the Income Tax Law. This study uses a qualitative descriptive approach with a case study method. Data were collected through interviews, observations, and documentation related to employee payroll and tax calculations. The results show that the implementation of the Average Effective Rate creates harmonization between tax regulations and administrative practices by simplifying monthly tax calculations and reducing the administrative burden on companies. Although monthly tax deductions become more straightforward, the final tax liability is still reconciled in December to ensure consistency with the annual progressive tax system. Therefore, the application of the Average Effective Rate contributes to regulatory and administrative harmonization without changing the overall tax burden borne by employees.
Co-Authors Alifqha Retno Winarsih Ilham Z. Salle Jumriani Jumriani Jumriani Jumriani Nur Alimin Azis