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All Journal AKUNTABILITAS Jurnal Ilmiah Raflesia Akuntansi Jurnal Bisnis Mahasiswa Jurnal Ekonomi Manajemen dan Sosial (JEMeS)
Yanto, Roni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Analisis Perhitungan Pajak Penghasilan Badan dengan PPh Tidak Final dan PPh Final Terhadap Pajak Terutang (Studi Kasus Pada PT Citra) Hidayati, Jazilah; Candra, Daryoto Mulyadi; Yanto, Roni
Jurnal Bisnis Mahasiswa Vol 4 No 1 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i1.art5

Abstract

Penelitian ini fokus pada perhitungan Pajak Penghasilan (PPh) Badan, dengan membandingkan PPh Tidak Final dan PPh Final terkait Pajak Terutang PT Citra dari 2020 hingga 2021. Lingkup penelitian mencakup PPh Tidak Final, PPh Final, dan Pajak Terutang PT Citra berdasarkan metode perhitungan perusahaan. Tujuan utama adalah mengevaluasi efektivitas dan manfaat penerapan metode perhitungan Pajak Penghasilan (PPh) Terutang. Data diperoleh dari Laporan Perusahaan dengan teknik pengumpulan data seperti penelitian kepustakaan, observasi, wawancara, dan dokumentasi. Analisis perbandingan antara PPh Tidak Final dan PPh Final dilakukan dengan menggunakan data utama dari wawancara dan data sekunder berupa dokumentasi dan arsip perusahaan. Hasil penelitian menunjukkan bahwa beban pajak terutang PT Citra lebih tinggi dengan PPh Tidak Final, mencapai Rp22.611.000 pada 2020 dan Rp25.080.000 pada 2021, dibandingkan dengan PPh Final, yang hanya Rp3.103.524 pada 2020 dan Rp3.262.598 pada 2021. Kesimpulannya, penggunaan PPh Tarif Final lebih efektif dan menguntungkan bagi PT Citra dalam pembayaran Pajak Terutang.
Pengaruh Opini Audit atas Laporan Keuangan Pemerintah Daerah terhadap Kesejahteraan Masyarakat di Provinsi Kalimantan Barat Ramadhani , Dina Rizky; Yanto, Roni
JEMeS - Jurnal Ekonomi Manajemen dan Sosial Vol. 8 No. 1 (2025): Jurnal Ekonomi Manajemen dan Sosial (JEMeS)
Publisher : Universitas Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56071/jemes.v8i1.1076

Abstract

Peningkatan perolehan opini WTP pada pemerintah daerah menimbulkan tanda tanya mengenai keterkaitannya pada peningkatan kesejahteraan masyarakat setempat. Penelitian dilakukan untuk menguji pengaruh opini audit atas Laporan Keuangan Pemerintah Daerah (LKPD) pada kesejahteraan masyarakat yang diwakili dengan indikator Indeks Pembangunan Manusia (IPM) di Provinsi Kalimantan Barat. Variabel IPM digunakan sebagai variabel dependen dan opini LKPD, skor opini, dan nilai temuan digunakan sebagai variabel independen. Untuk meningkatkan validitas hasil penelitian, peneliti menggunakan seluruh populasi, yaitu 14 pemerintah kabupaten dan kota di Provinsi Kalimantan Barat dari tahun 2011 hingga 2022. Data yang digunakan bersumber dari situs web BPS Provinsi Kalimantan Barat dan BPK sehingga merupakan data sekunder. Simpulan yang dapat diambil dari hasil penelitian yaitu opini audit, skor opini, dan nilai temuan secara simultan memberikan pengaruh signifikan terhadap IPM. Sementara itu, secara individual, masing-masing variabel opini LKPD dan skor opini memiliki pengaruh positif dan signifikan terhadap IPM. Namun, variabel nilai temuan belum menunjukkan pengaruhnya yang signifikan secara individu pada IPM di pemerintah kabupaten dan kota lingkup Provinsi Kalimantan Barat.
ANALISIS KINERJA KEUANGAN PT BANK SYARIAH INDONESIA TBK PERIODE 2020-2022 Izom, Siti; Yanto, Roni; Aziz, Khalid Fauzi
Akuntabilitas Vol 16, No 2 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.34822

Abstract

This research aims to analyze the financial performance of Bank Syariah Indonesia for the 2020–2022 period. The sample in the research is the annual financial report of PT Bank Syariah Indonesia Tbk regarding financial position, profit and loss, and cash flow reports. The sampling technique uses non-probability-purposive sampling. The research method used in this study is descriptive with a quantitative approach. The data analysis technique used is financial ratio analysis, including liquidity, solvency, and profitability ratios. The results of this research show that the bank's financial performance in terms of liquidity ratios seen from the Cash Asset indicator is in a very healthy condition, but the Loan to Deposit Ratio is in an unhealthy condition because it does not reach the industry standards set by Bank Indonesia. The solvency ratio seen from the capital adequacy ratio indicator is in a very healthy condition. The financial performance of Bank Syariah Indonesia is assessed using the profitability ratio seen from the Return on Assets indicator, which is in a very healthy condition. Judging from the Return on Equity indicator in the 2020 period, it is in a healthy condition, while in the 2021–2022 period, it is in an unhealthy condition.
Implementasi ISAK 35 Sebagai Standar Penyusunan Laporan Keuangan pada Madrasah Diniyah Ula dan Wustho Baiturrahman Kumbang Jangkar Situbondo Yanto, Roni; Herfiah, Rifa; Nisa’, Khoirun
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.364

Abstract

The aim of this research was to identify the results of implementing financial reports based on ISAK 35 in non-formal religious education public organizations, namely Madrasah Diniyah Ula and Wustho Baiturrahman Kumbang Anchor Situbondo. This research used a descriptive qualitative method with data collection techniques through observation, interviews and documentation at Madrasah Diniyah Ula and Wustho Baiturrahman Kumbang Anchor Situbondo. The conclusion of this research was that the financial report form of Madrasah Diniyah Ula and Wustho Baiturrahman Kumbangsari still uses a simple method, namely only in the form of recording cash inflows and cash outflows and including descriptions of transactions that had occurred, not yet implementing the applicable financial reporting guidelines, namely ISAK 35 which included Comprehensive Income Report, Cash Flow Report, Net Asset Change Report, Financial Position Report (Balance Sheet), and Notes to Financial Reports (CaLK).
Penyusunan Harga Pokok Produksi Menggunakan Process Costing Method (Studi pada Kelompok Budi Daya Udang): Preparation of Cost of Production Using Process Costing Method (Study on Shrimp Cultivation Group) Yanto, Roni; Fazira, Nur
JEMeS - Jurnal Ekonomi Manajemen dan Sosial Vol. 6 No. 1 (2023): Jurnal Ekonomi Manajemen dan Sosial (JEMeS)
Publisher : Universitas Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56071/jemes.v6i1.462

Abstract

Indonesia is a country that is developing the business world, one of which is in the industrial sector. The main thing for an industrial company to be a going concern is to increase the number of sales. Not all industrial companies can determine the cost of production correctly and precisely. In the science of cost accounting, there are many methods that can be applied in preparing the cost of manufactured, one of which is the process costing. This study found that were deficiencies that occurred in the object of research, namely the icaccuracy in allocating costs of production. This was caused by the lack of understanding of financial managers in determining the cost of production. The are several cost components that are not included so that the cost of production that is formed dose not represent or approach the real calculation. This occurs because managers consider that the cost component only formed when the company disburses funds/cash during the current period. The results of this study compare the preparation og the cost of production using the process costing method with the traditional method applied by the object of research.
ANALISIS KINERJA KEUANGAN PT BANK SYARIAH INDONESIA TBK PERIODE 2020-2022 Izom, Siti; Yanto, Roni; Aziz, Khalid Fauzi
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.34822

Abstract

This research aims to analyze the financial performance of Bank Syariah Indonesia for the 2020–2022 period. The sample in the research is the annual financial report of PT Bank Syariah Indonesia Tbk regarding financial position, profit and loss, and cash flow reports. The sampling technique uses non-probability-purposive sampling. The research method used in this study is descriptive with a quantitative approach. The data analysis technique used is financial ratio analysis, including liquidity, solvency, and profitability ratios. The results of this research show that the bank's financial performance in terms of liquidity ratios seen from the Cash Asset indicator is in a very healthy condition, but the Loan to Deposit Ratio is in an unhealthy condition because it does not reach the industry standards set by Bank Indonesia. The solvency ratio seen from the capital adequacy ratio indicator is in a very healthy condition. The financial performance of Bank Syariah Indonesia is assessed using the profitability ratio seen from the Return on Assets indicator, which is in a very healthy condition. Judging from the Return on Equity indicator in the 2020 period, it is in a healthy condition, while in the 2021–2022 period, it is in an unhealthy condition.
Co-Authors Candra, Daryoto Mulyadi Fazira, Nur Herfiah, Rifa Hidayati, Jazilah Izom, Siti Khalid Fauzi Aziz Nisa’, Khoirun Ramadhani , Dina Rizky