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All Journal Arus Jurnal Sosial dan Humaniora ProBisnis : Jurnal Manajemen Journal Liaison Academia and Society Jurnal Multidisiplin Teknologi dan Arsitektur Jurnal Mahkota Bisnis (Makbis)
Deby Siska Oktavia Pasaribu
Universitas Mahkota Tricom Unggul
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Journal : Jurnal Mahkota Bisnis (Makbis)

 1 
SISTEM ADMINISTRASI PAJAK PENGHASILAN (PPH) 21 PADA KOPERASI PURNA KARYA PERTAMINA (PURNAMA) CABANG MEDAN Hariati, Hariati; Tambunan, Debora; Pasaribu, Deby Siska Oktavia
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 1 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i1.79

Abstract

Pertamina Retired Work Cooperative (Purnama) is a Private Institution engaged in the field of 3 Kg LPG Agency in Medan City whose activities are distributing 3 Kg LPG to LPG Bases in Medan City and serving PT Pertamina (Persero) Retirees in terms of Annual Data Reporting and Reporting of Deaths, Ended Retirements and Widow/Widower Pension Transfers and 3 Kg LPG Bases that collaborate with this agency are Retired Employees of PT Pertamina (Persero) who want to have business activities after retirement. The object of this research is the Medan Branch of the Pertamina Retired Work Cooperative. Data collection was carried out by interviews, observations and documentation at the Medan Branch of the Pertamina Retired Work Cooperative. The collected data were evaluated using quantitative and qualitative techniques, namely analysis based on statistical calculations in the form of numbers (amounts) and analyzed in the form of descriptions which will then be systematically arranged into a Final Project. The results of the research on the hypothesis indicate that 1. The calculation and procedure for withholding Income Tax Article 21 at the Pertamina Purna Karya Cooperative, Medan Branch, as the collector of Income Tax Article 21 has not been implemented properly in accordance with the specified time and rate. The implementation of Income Tax Article 21 has not been implemented properly because the deduction of tax debt has not been made directly to the employee's payroll. So that income tax payments have not been made in accordance with the specified time.
ANALISIS ASET LANCAR DAN TIDAK LACAR PADA PT MAHKOTA GROUP Tbk Rifkawati, Rifkawati; Pasaribu, Deby Siska Oktavia; Theodora, Eka
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 1 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i1.80

Abstract

Analysis of current and non-current assets at PT. Mahkota Group Tbk. Based on the results of the research and discussion that have been presented previously, it can be concluded from the research regarding the analysis of current assets and non-current assets of PT. Mahkota Group Tbk. Current Assets Assets are the amount of money stated on the economic resources owned by the company, whether in the form of money, goods and rights guaranteed by law or certain parties arising from transactions or events in the past. How the company can be input on how the results of the analysis of current assets and non-current assets at PT. Mahkota Group Tbk. For the author, it can add knowledge and insight about matters related to the analysis of current assets and non-current assets. For further researchers, it can be a source of reference and contribution in terms of the analysis of current assets and non-current assets.
EVALUASI SISTEM PEMBERIAN KREDIT STUDI KASUS PADA PT BPR ASIA BINTANG CEMERLANG Rahayu, Sri; Tambunan, Debora; Pasaribu, Deby Siska Oktavia
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 1 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i1.81

Abstract

The purpose of this study is to determine: 1) Whether the credit granting system implemented by PT BPR Asia Bintang Cemerlang is appropriate according to the existing theory. 2) Whether the internal control system of credit granting implemented by PT BPR Asia Bintang Cemerlang is effective. This type of research is a case study. Data collection techniques used are interviews, documentation and questionnaires. To answer the first problem, it is done by comparing the credit granting system according to the theory with the credit granting system that exists in PT BPR Asia Bintang Cemerlang. Meanwhile, to answer the second problem, namely by analyzing the implementation of internal control and with compliance testing using the Stop-or-go Sampling method with the following steps: 1) determining the attributes to be examined, 2) determining the population to be sampled, 3) determining the level of reliability and DUPL, 4) determining the first sample to be taken, 5) creating a Stop-or-go Decision table. Based on the results of the data analysis, it can be concluded that the credit granting system in PT BPR Asia Bintang Cemerlang Medan is in accordance with the underlying theory and the internal control system implemented by PT BPR Asia Bintang Cemerlang Medan is effective. This can be seen from the fulfillment of the elements in existing internal control and from compliance testing of samples, no errors were found or errors were equal to 0.
Co-Authors Adi Harianto Amin Hou Arsyaf Tampubolon Chaniago, Sabaruddin Daulay, Zulia Rifda Debora Tambunan FADILA, ZAKIA Hariati, Hariati Juliansyah, Roni M. Fakhrul Hirzi Martin Martin Prianda Pebri Razaq, Mhd Restu Razaq Rifkawati, Rifkawati Rivai, Ahmad SRI RAHAYU Theodora, Eka Widy Hastuty HS ZAKIA FADILA