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All Journal JAM International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Science Contribution to Society Journal
Nurdiannova, Arief
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Pembekalan dan Pendampingan Uji Kompetensi Keahlian Prodi Akuntansi di SMK Prapanca 2 Surabaya Nurdiannova, Arief; Winarsih, Tutik; Fariz, Fariz
Kontibusi: Jurnal Kontribusi Kepada Masyarakat Vol 4 No 1 (2024): July, Science Contribution to Society Journal
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/scs.v4i1.3717

Abstract

Uji Kompetensi Keahlian pada program studi Akuntansi merupakan kegiatan rutin yang dilaksanakan oleh SMK Prapanca 2 Surabaya pada pertengahan semester genap untuk mendapatkan lulusan yang memiliki kompetensi yang bagus dalam bidang tersebut. Sebagai persiapan menghadapi uji kompetensi tersebut, dosen STIE YAPAN berperan memberi pembekalan dan pendampingan kepada para siswa kelas XII di program studi tersebut. Kegiatan ini dilaksanakan dalam dua hari pada bulan April 2024. Metode pelaksanaan pembekalan materi yang dilaksanakan pada hari pertama berupa pengulangan materi serta soal – soal latihan akuntansi dan keuangan lembaga kepada para siswa kelas XII. Sedangkan, pada hari kedua yaitu saat uji kompetensi keahlian di program studi tersebut, dosen STIE YAPAN melakukan pendampingan bersama guru akuntansi internal dari SMK Prapanca 2 dengan bertindak sebagai penguji eksternal dengan memberi pertanyaan seputar materi yang sudah diberikan saat pembekalan pada hari sebelumnya dan pertanyaan terkait ujian tulis tentang akuntansi dan keuangan lembaga. Secara keseluruhan, pembekalan materi berjalan dengan baik dan sebagian besar siswa memamahi materi yang disampaikan. Begitu pula, pada saat uji kompetensi, sebagian besar siswa mampu mengerjakan soal – soal akuntansi dan keuangan lembaga.
Pengaruh Kerja Tim, Kepuasan Kerja, Niat Untuk Berhenti Terhadap Kinerja Karyawan Nurdiannova, Arief; Handu, Atanasius
Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i2.279

Abstract

Every company needs quality employee performance to achieve company goals. This study aims to determine the effect of teamwork, job satisfaction, and intention to quit on employee performance. Teamwork is the implementation of work in groups in a company. Job satisfaction is a feeling of satisfaction with the work that has been done. Intention to quit is a feeling of wanting and trying to leave the current workplace according to the employee's wishes. Meanwhile, employee performance is the quality and quantity of employee work according to their responsibilities. The population used in this study were employees of PT. Multi Energy Nusantara as many as 75 respondents with census techniques, so that the sample obtained was also 75 respondents. Data were collected through a questionnaire survey and analyzed using multiple linear regression analysis. Based on the test results, it shows several conclusions that partially, teamwork does not affect employee performance, job satisfaction has a positive effect on employee performance, and employee intention to quit has an effect on employee performance at PT. Multi Energy Nusantara. Meanwhile, simultaneously teamwork, job satisfaction, and intention to quit have an effect on employee performance at PT. Multi Energy Nusantara.
COMPARATIVE ANALYSIS GOVERNMENT REGULATION NUMBER 23 OF 2018 WITH GOVERNMENT REGULATION NUMBER 55 OF 2022 IN TERMS OF MSMEs TAX ARRANGEMENTS Afkarini, Izzah; Nurdiannova, Arief
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 5 No. 1 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v5i1.154

Abstract

This research aims to analyze the comparison between Government Regulation number 23 of 2018 and Government Regulation number 55 of 2022. In this research, it is explained about changes in the MSMEs tax rate, which in Government Regulation number 23 of 2018 is explained for taxpayers who have gross turnover below Rp. 4.8 billion in a year with a tax rate of 0.5%, but if the individual MSMEs tax has an annual turnover of not more than Rp. 500 million, then it will not be subject to final income tax on MSMEs Government Regulation number 55 of 2022, as explained in government regulation number 55 of 2022, it is explained that individual and corporate taxpayers who have business turnover below Rp. 500,000,000 will not be subject to final income tax 0.5%, however if the taxpayer has a business above Rp . 500,000,000-RP. 4.8 billion in one tax year will be subject to a tax rate of 0.5%. The aim of the research with the title "Comparative analysis of Government Regulation number 23 of 2018 with Government Regulation number 55 of 2022 in terms of MSMEs tax regulations" is to compare the new regulations with old regulations regarding the comparison of MSMEs tax regulations in two government regulations, namely Government Regulation number 23 of 2018 with Government Regulation number 55 of 2022. The author carried out activities during the research using the literature study research method. A method that uses searching for the data or sources of information that we want by adjusting a research title. The results obtained from this research lie in the nominal differences in non-taxable income for business distribution
Co-Authors Afkarini, Izzah Fariz Handu, Atanasius Tutik Winarsih