Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Indonesian Journal of Social Science Research JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat
Lasut, Jeane Christine
Unknown Affiliation
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences Transportation Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PIM PELATIHAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM DENGAN TEKNOLOGI TERKINI APLIKASI ANDROID PADA KELOMPOK USAHA RUMAH MAKAN AIRMADIDI KABUPATEN MINAHASA UTARA PROVINSI SULAWESI UTARA Sael, Merry Ligia; Tandi, Antonius Adolf; Kaparang, Revleen Mariana; Rombot, Raymond Festus; Mustopa, Opa; Tampenawas, Maikel Alexander; Lasut, Jeane Christine; Ruhiyat, Ruhiyat; Panelewen, Sicilia Selvy; Mundung, Anie Valora; Mokodompit, Ismail; Rasuh, Jenifer
JURNAL UMBANUA Vol 3 No 2 (2023): JURNAL UMBANUA POLITEKNIK NEGERI MANADO
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PIM Pelatihan Laporan Keuangan Berdasarkan SAK EMKM dengan teknologi terkini aplikasi Android pada kelompok usaha rumah makan Airmadidi Kabupaten Minahasa Utara provinsi Sulawesi Utara memilih mitra rumah makan 777 Airmadidi. Permasalahan- permasalahan yang ditemukan antara lain: Usaha yang dirintis atau dimulai dengan pengelolaan keuangan yang manual dan tidak Kurangnya informasi akuntansi karena pelaku usaha merasa tidak perlu menyimpan bukti transaksi. Sulit mengembangkan usaha Kurangnya pemahaman betapa pentingnya laporan keuangan Tidak ada informasi laba rugi yang jelas. Susah membuat laporan keuangan. Pengabdian yang dilakukan ini menggunakan peralatan yang rata-rata dimiliki oleh mitra yaitu android. Sehingga tidak membutuhkan pengeluaran dana yang besar untuk memiliki alat tersebut dalam pengelolaan informasi keuangan lebih khusus laporan keuangan. Pengabdian ini berjudul Pelatihan laporan keuangan berdasarkan SAK EMKM dengan terknologi terkini Aplikasi UKM Android pada kelompok usaha rumah makan Airmadidi. Dan dilakukan mulai dari survey awal, sosialisasi dan pelatihan serta evaluasi. Dengan diadakan pelatihan ini diharapkan mitra dapat membuat laporan keuangan dengan teknologi terkini yaitu aplikasi UKM di android
Evaluation of the Implementation of Article 21 and PP Number 58 of 2023’s Income Tax Calculation at PT. KC in Manado Putong, Ivonne Helena; Ropa, Grace; Koagouw, Harty U.H.L.; Lasut, Jeane Christine
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.751

Abstract

Income Tax (PPh) Article 21 is the second largest contributor of tax types to state revenue. PPh Article 21 is not calculated and paid directly by the recipient of income but through a third party. This study aims to determine whether the calculation of PPh Article 21 at PT. KC is in accordance with tax laws and regulations. This is important so that no individuals involved is harmed. Data collection was carried out by interviewing, data documenting, and finding reports in the company and regulations related to PPh Article 21 that apply. The data collected was analyzed using qualitative methods and compared with the generally applicable Tax Regulations. The scope of the study was December 2023 - January 2024. The findings of this study are that the calculation of PPh Article 21 of the company in January - December 2023 contained an error in determining the amount of office costs. As a result, the PPh Article 21 that was deducted was greater than it should have been. In January 2024, the company has not implemented PP No. 58 of 2023. This PP is effective from January 1, 2024, but the company is still using the old laws in calculating employee Article 21 Income Tax.
Tax Review Models and Working Papers in the Framework of Preparation for A Tax Audit (Case Study PT BJS) Wauran, Anita Ludia Vivian; Langi, Treesje Amelia Clara; Wagiu, Decire Dumingkan; Lasut, Jeane Christine; Rengku, Jeffry; Kaligis, Stevie; Toweula, Alpindos
Indonesian Journal of Social Science Research Vol. 3 No. 2 (2022): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.03.02.05

Abstract

The existence of an examination letter addressed to the Industry as a taxpayer is a scourge that is very much feared by every taxpayer as a business actor receiving income. The existence of an audit means problems for the Industry as a taxpayer, ignorance of the rules and mistakes that may occur either intentionally or unintentionally in reporting Industrial taxes will eventually become a very feared scourge. The existence of payment of the principal tax that must be paid after the tax audit, as well as very large fines and sanctions due to the reporting errors in a very large amount, has disrupted the cash flow of the industry. So as to minimize errors and confusion in tax reports regarding fiscal financial reports that are reported to the Directorate General of Taxes (DGT) in the form of SPT, then prior to the existence of an audit letter it is better to hold a tax review contained in the working papers, to review or examine what tax obligations are inherent in every transaction that is in the commercial financial reports produced by the Industry, prior to reporting taxes. So that if there is a tax audit by the DGT on income from these business activities, a review or review of the tax payable that may exist in every transaction of the Industry's financial statements has been carried out beforehand, so that fines or sanctions that may arise can be minimized or prevented from the start. Ignorance of the need for a tax review model by the Industry made researchers conduct research on the tax review model and working papers in accordance with applicable tax regulations, in the face of a tax audit for Industry as a taxpayer and IDUKA. This research method uses a qualitative descriptive method, which begins with designing a tax review in working papers for financial reports prepared by the industry as a taxpayer. The results of this study produce a tax review model with audit work papers in preparing tax audits which are expected to assist taxpayers in planning corporate taxes.
Co-Authors Grace Ropa Kaligis, Stevie Kaparang, Revleen Mariana Koagouw, Harty U.H.L. Mokodompit, Ismail Mundung, Anie Valora Mustopa, Opa Panelewen, Sicilia Selvy Putong, Ivonne Helena Rasuh, Jenifer Rengku, Jeffry Rombot, Raymond Festus Ruhiyat Ruhiyat, Ruhiyat Sael, Merry Ligia Tampenawas, Maikel Alexander Tandi, Antonius Adolf Toweula, Alpindos Treesje A.C Langi Wagiu, Decire Dumingkan Wauran, Anita Ludia Vivian