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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Akbis: Media Riset Akuntansi dan Bisnis
Novi Mailidarni
Universitas Iskandar Muda
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Economics, Econometrics & Finance Education Materials Science & Nanotechnology Physics

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Analisis Penerapan Akuntansi Pajak Penghasilan Pasal 21 dan Pasal 23 Pada PT Perdana Dinamika Persada (PT.PDP) Banda Aceh Muhajir Muhajir; Novi Mailidarni; Aliamin Aliamin; Eva Susanti
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.13443

Abstract

This study aims to analyze the implementation of Income Tax Accounting Article 21 and Article 23 at PT. Perdana Dinamika Persada (PT.PDP) Banda Aceh. The research method used is descriptive qualitative with a case study approach. Data were obtained through interviews, observations, and documentation from the company. The results show that PT.PDP has implemented the withholding, payment, and reporting of Income Tax Article 21 in accordance with the applicable regulations, namely based on the Harmonization of Tax Regulations Law Number 7 of 2021. Similarly, Income Tax Article 23 is applied to transactions of professional services, technical services, and equipment rental with a tariff of 2% of the gross amount, and reporting is carried out through the e-Bupot DJP Online system. However, there are still challenges such as limited understanding of financial staff regarding the latest regulations and the need for a more automated recording system. This research is expected to contribute to the company in improving tax compliance and efficiency.   
Growth Response of Cocoa Seedlings (Theobroma cacao L.) to Concentration and Application Interval of Forest Organic Fertilizer Novi Mailidarni; Jauhari Jauhari
Jurnal Penelitian Pendidikan IPA Vol 12 No 7 (2026)
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v12i7.15277

Abstract

Vegetation plays an essential role in regulating soil fertility through nutrient cycling, organic matter accumulation, and interactions with soil microorganisms. This study aimed to evaluate the chemical characteristics and soil fertility status under vegetation dominated by Mimosa invisa L., Crotalaria anagyroides L., and Imperata cylindrica L. Beauv. in Baitussalam District, Aceh Besar Regency, Indonesia. Soil samples were collected from the 0–20 cm layer using a non-factorial randomized block design with five replications. Soil chemical analyses included pH, organic carbon, total nitrogen, available phosphorus, exchangeable potassium, calcium, magnesium, sodium, cation exchange capacity (CEC), exchangeable sodium percentage (ESP), and exchangeable hydrogen. Data were analyzed using analysis of variance (ANOVA), followed by the Least Significant Difference (LSD) test at the 5% significance level. The results showed that vegetation type significantly affected available phosphorus and exchangeable calcium but had no significant effects on soil pH, total nitrogen, exchangeable potassium, magnesium, sodium, CEC, ESP, or exchangeable hydrogen. Soils under Mimosa invisa generally exhibited higher soil pH, organic carbon, total nitrogen, CEC, and exchangeable calcium than those under Crotalaria anagyroides and Imperata cylindrica. High exchangeable sodium and ESP values across all vegetation types indicated persistent effects of seawater intrusion following the 2004 Indian Ocean tsunami. These findings demonstrate that vegetation type influences nutrient cycling and selected soil chemical properties, with leguminous vegetation showing greater potential to improve soil fertility. The study provides valuable information for developing sustainable soil management and ecological restoration strategies in tropical coastal ecosystems.
Co-Authors Aliamin Aliamin Eva Susanti Jauhari Jauhari Muhajir Muhajir