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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi
Maria Yuliana Postel
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Efektivitas Penerapan Sistem Insentif Bagi Karyawan Pt X Maria Yuliana Postel; MartaUli Septiana Manalu; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1483

Abstract

This article discusses the analysis of the effectiveness of the implementation of the incentive system for employees. The purpose of this study is to determine the extent to which the incentive system can motivate employees to improve company performance. The method used in this research is interviews with employees of PT X. The results of this study indicate that the incentive system in this company has not been effective. This can be seen from the less than optimal achievement of several factors that affect the effectiveness of the implementation of the incentive system. Providing ineffective incentives can also make employees less enthusiastic in carrying out their work
Pengaruh Self Assessment System Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Di KPP Pratama Surabaya Rungkut Maria Yuliana Postel; J.B Amiranto
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.703

Abstract

This study aims to determine and analyze and answer the role of self assessment system and tax audit on VAT revenue at KPP Pratama Rungkut Surabaya. This study uses a sampling technique, namely purposive sampling where the sample is taken with certain criteria, namely corporate taxpayers registered as taxable entrepreneurs who are still productive. This study takes secondary data in the form of documents obtained from KPP Pratama Rungkut including data on the number of VAT Periodic Tax Returns, VAT revenue realization data, data on the number of SKP values in 2020-2022. The type of research used is using quantitative research methods. The data analysis techniques used are multiple linear regression and . Meanwhile, the classical assumption tests used are normality, heteroscedasticity, autocorrelation and multicollinearity tests. Overall the indicators used are valid. The classical assumption results also meet, among others, the two regression models are free from multicollinearity, no heteroscedasticity, no autocorrelation, the residuals of the two regression models are normally distributed. The findings of this study indicate that the self-assessment system has a positive and significant effect on VAT revenue at KPP Pratama Rungkut Surabaya. Tax audit has no positive and significant effect on VAT revenue at KPP Pratama Rungkut. Self-assessment system and tax audit simultaneously have a positive and significant effect on VAT revenue at KPP Pratama Rungkut.
Analisis Efektivitas Penerapan Sistem Insentif Bagi Karyawan Pt X Maria Yuliana Postel; MartaUli Septiana Manalu; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1483

Abstract

This article discusses the analysis of the effectiveness of the implementation of the incentive system for employees. The purpose of this study is to determine the extent to which the incentive system can motivate employees to improve company performance. The method used in this research is interviews with employees of PT X. The results of this study indicate that the incentive system in this company has not been effective. This can be seen from the less than optimal achievement of several factors that affect the effectiveness of the implementation of the incentive system. Providing ineffective incentives can also make employees less enthusiastic in carrying out their work
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN FARMASI TAHUN 2019-2021 Renata Maulita Wijaya; Maria Yuliana Postel; Anita Eka Pratiwi; Laila Putri Hidayati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.083 KB) | DOI: 10.56910/gemilang.v3i1.300

Abstract

Untuk mengukur keberhasilan perusahaan, maka perlu dilakukan evaluasi penilaian kinerja keuangan perusahaan. Sehingga perlu dilakukan sebuah analisis, analisis ini dapat dilakukan dengan membandingkan angka-angka keuangan dengan standar tertentu. Penelitian ini bertujuan untuk menganalis perbandingan kinerja keuangan pada perusahaan PT Phapros Tbk, PT Industri jamu dan Farmasi Sido Muncul Tbk, PT Merck Indonesia dan PT Pyridam Farma Tbk pada tahun 2019-2021. Penelitian dilakukan berdasarkan data-data keuangan yang diperoleh dari situs web resmi perusahaan. Jenis data yang digunakan adalah data kualitatif. Sumber data dalam penelitian ini adalah data sekunder, data yang digunakan adalah data laporan keuangan tahunan dari PT Phapros Tbk, PT Industri Jamu dan Farmasi Sido Muncul Tbk, PT Merck Indonesia, PT Pyridam Farma Tbk.
Co-Authors Anita Eka Pratiwi Hwihanus Hwihanus J.B Amiranto Laila Putri Hidayati MartaUli Septiana Manalu Renata Maulita Wijaya