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All Journal JURNAL PENDIDIKAN TAMBUSAI JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal EMA (Ekonomi Manajemen Akuntansi) Oikonomia: Jurnal Manajemen
Audina, Bella Puspita
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : JISIP: Jurnal Ilmu Sosial dan Pendidikan

 1 
Fiscal Correction Analysis of Commercial Financial Reports at Cv. Bandung Nation's Hope for 2022-2023 Garin, Muhammad; Audina, Bella Puspita
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 4 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i4.7303

Abstract

This research is a qualitative research that aims to find out the financial statements on CV. Hope of the Nation according to Financial Accounting Standards and Income Tax Law. By conducting fiscal reconciliation, the Company simply made corrections to different items. A positive correction will increase taxable income, while a negative correction will reduce taxable income. The method used in this study is descriptive qualitative, with data collection techniques of interviews, questionnaires, observations and documentation. The results of this study show a Positive Correction in Vehicle Depreciation Costs in 2022-2023 from Rp. 612,191,875 to Rp. 306,095,938 and also in Consumption Costs in 2022 from Rp. 2,894,237 to Rp. 1,447,119 and in 2023 from Rp. 5,324,288 to Rp. 2,662,144 which means that if the correction is positive then these costs will increase commercial profits and after correction the value will become fiscal profit or taxable income.
The Influence of Achievement Motivation on Employee Performance at PT. Surya Rengo Containers Karawang Outsourcing Section 2024 Taufikˡ, Indri Shahidah; Ismuni, Mutdi; Audina, Bella Puspita
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 9, No 1 (2025): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v9i1.8207

Abstract

Motivation is the force that motivates individuals to contribute to the best of their ability to ensure that the company succeeds in achieving its goals. Basically Motivation is a state within a person that stimulates the desire to perform a certain task in order to achieve a specific goal. This research focuses on the goal of determining the level of professional participation. Ability Motivation and the impact of competency incentives on professional performance in PT container Surya Rengo. The research conducted in this study is quantitative in nature. The sample population was analyzed using organizational research methods, consisting of 60 students. The results showed that the correlation coefficient (r) obtained was 0.740, indicating that competency motivation has a significant positive effect on performance. employee Achievement motivation supports 54.7% of employee engagement in PT Surya Rengo Containers Karawang, while the remaining 45.3% is affected by other factors. There is a significant relationship between performance motivation and employee performance in PT Surya Rengo Containers Karawang as the statistical t-value (8,372) is higher than the t-table value (2,000), which leads to the acceptance of H1 and Rejection of H0
Students’ Perceptions Regarding the Change in the Conversion of NIK to Npwp in Increasing Tax Compliance (Case Study of Students at Pertiwi University) Aurora, Vini Widya; Mulyani, Sri; Audina, Bella Puspita
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 4 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i4.7420

Abstract

This research aims to understand students' perceptions regarding the conversion of the National Identification Number (NIK) into the Taxpayer Identification Number (NPWP) in improving tax compliance. The case study was conducted on students at Pertiwi University. This research is a descriptive study utilizing a quantitative approach. The research findings reveal that 36.5% of students agreed with the socialization efforts regarding the conversion of NIK to NPWP, 42.2% agreed that the conversion process would simplify tax administration for taxpayers, 45.3% agreed that the regulation for conversion was intended to reduce the number of unregistered taxpayers, 42.2% agreed with the government’s establishment of the NIK to NPWP conversion, and 50% agreed with the government's implementation of this conversion. The results suggest that students have a positive perception of the NIK to NPWP conversion. They recognize the benefits and importance of having an NPWP, which encourages increased tax compliance among students. This study offers insights for both the government and educational institutions to enhance socialization and education on tax administration, particularly regarding the NIK to NPWP conversion, to boost awareness and tax compliance within the community.
Co-Authors Aurora, Vini Widya Fitria, Dina Eka Garin, Muhammad Ismuni, Mutdi Nasrullah Nasrullah Nurdianti, Yanti Nuridah, Siti Sri Mulyani Sufyati HS Supraptiningsih, Joelianti Dwi Taufikˡ, Indri Shahidah