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All Journal Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Candra Romanda
Institut Rahmaniyah Sekayu

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ANALISIS KINERJA KEUANGAN PADA KANTOR CAMAT BATANGHARI LEKO KABUPATEN MUSI BANYUASIN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY Jumania Septariani; Candra Romanda
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 1 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i1.457

Abstract

This study seeks to evaluate the degree to which financial performance management is grounded on the Value For Money strategy utilized at the Batanghari Leko District Office, Musi Banyuasin Regency. The data included in this research comprised Budget Outcomes from 2021 to 2023. This study employed a quantitative methodology and was done in the Batanghari Leko District Office in Musi Banyuasin Regency. The data sources comprised both primary and secondary sources, utilizing interviews and documentation for data collection procedures. The Batanghari Leko District Office in Musi Banyuasin Regency has effectively managed its resources, leading to the conclusion that its financial performance management is exceptional.
DAMPAK PENERAPAN TARIF PAJAK EFEKTIF RATA-RATA (TER) TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI KARYAWAN TETAP PADA PT. ANUGRAH SEKAYU Farida Aryani; Candra Romanda
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.346

Abstract

This descriptive research is aiming to analyze the impact of implementing TER on the calculation of PPh 21 WPOP for permanent employees at PT. Anugrah. The analysis technique is conducted by comparing calculation of PPh 21 WPOP based on tariffs 17 UU-HPP 7 of 2021 with TER based on PMK 168 of 2023. The secondary data is in the form of all income and calculation of PPh 21 for 32 WPOP permanent employees of PT. Anugrah. The results of this research show the calculation of PPh 21 WPOP a month for 32 permanent employees by applying TER is Rp 3,888,343, while the PPh calculation based on the article 17 rate is Rp 4,242,485. There is a difference in excess income tax deduction of Rp 354,142 a month. Implementation of TER can save taxes. It reduces tax burden and makes calculation process simpler and easier, so PMK regulation 168 of 2023 can reduce WPOP taxes, which is expected to increase awareness and voluntary compliance of WPOP. Apart from that, tax regulations have positive impact in increasing the amount of tax revenue. For this tax overpayment/withholding, request can be submitted for compensation.
ANALISIS ANGGARAN PENDAPATAN DAN BELANJA DESA BERDASARKAN RASIO EFEKTIVITAS DAN RASIO PERTUMBUHAN PADA KANTOR DESA RANTAU PANJANG KECAMATAN LAWANG WETAN KABUPATEN MUSI BANYUASIN Candra Romanda; Jumania Septariani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.433

Abstract

This research aimed to measure the financial performance of Rantau Panjang Village in Lawang Wetan District, Musi Banyuasin Regency. It used effectiveness ratios and growth ratios for income and expenditure as its measurement methods. The study used both qualitative and quantitative approaches. It was carried out at the Rantau Panjang Village Office in Lawang Wetan District, using primary and secondary data sources collected through interviews and documentation. The data analysis technique involved calculating the effectiveness ratios and the growth ratios for income and expenditure. The findings indicated that the financial performance of the Rantau Panjang Village office from 2022 to 2024 showed a growth ratio for income averaging 36.45%, which was considered an increase. The expenditure growth ratio averages 33.96%, also indicating an increase. Meanwhile, the effectiveness ratio for income averages 100,00%, categorised as effective, while the effectiveness ratio for expenditure averages 96,88%, which was deemed effective.
ANALISIS DAMPAK KOREKSI FISKAL PENYUSUTAN ASET TETAP TERHADAP PAJAK PENGHASILAN BADAN PADA PT. ALAM SEGAR Farida Aryani; Candra Romanda
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.338

Abstract

This descriptive research is aimed to analyze the fiscal corrections impact for fixed asset depreciation on corporate income tax at PT.Alam Segar. The analysis technique is conducted by comparing calculation of fixed assets depreciation according to commercial accounting with fiscal accounting, also calculation of PT.Alam Segar Corporate Income Tax 2022. The secondary data analyzed is depreciation of fixed assets and income and operational costs. The research results show although the depreciation method used is the same, the results of the fixed asset depreciation calculations are different. Fixed assets depreciation according to commercial accounting is Rp.308,750,000 and fiscal accounting is Rp.265,425,000. There is a difference in depreciation charges of Rp.43,325,000. This difference causes need for a positive fiscal correction. This correction has an impact on the amount of profit as a basis for calculating tax from Rp.1,669,000,000 to Rp.1,712,325,000. There is a difference in the increase in the amount of PPh payable due to fiscal corrections amounting to Rp.9,531,500. PT.Alam Segar is expected to calculate Income Tax correctly and accurately. KPP is expected to conduct intensive socialization, therefore all taxpayers understand changes in applicable tax regulations.
Co-Authors Farida Aryani Jumania Septariani