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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business
Annas, Nurul Afiqah
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Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Penerapan Sistem Akuntansi Manajemen terhadap Pengendalian Kualitas Produk di Rumah Jahit Akhwat Makassar Annas, Nurul Afiqah; Andi Aris Mattunruang; Nurul Wahyuni
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1623

Abstract

This study aims to determine the application of management accounting systems to product quality control at Rumah Jahit Makassar. The research method used is a qualitative approach with the research respondents being the head of Rumah Jahit Akhwat Production, Perintis branch. The results of the study indicate that in product quality control three SAM components are used, namely quality targets, quality feedback, and quality incentives. The company controls the products produced to minimize the production of defective or damaged products. All information can be presented using SAM to determine the  condition of product quality and the performance of production employees in producing goods. Companies that implement SAM will be able to manage both data into information so that they can present reports. This report is used to assist managers in making decisions.
Analisis Perbandingan Perhitungan Pajak Penghasilan Badan Metode Final dan Tidak Final pada PT Rahmat Indonikel Abadi Muslimah, Hamidah; Annas, Nurul Afiqah
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.523

Abstract

This study aims to analyze the calculation of corporate income tax at the mining contractor service company PT Rahmat Indonikel Abadi for the 2021 period. The research employs a descriptive quantitative method using secondary data. The type of data utilized is quantitative data, collected through documentation study, interviews, and observation. The subject of this research is the calculation of corporate income tax. The findings indicate that the more cost-effective method for PT Rahmat Indonikel Abadi in calculating its corporate income tax liability is by applying the Final Income Tax Calculation, in accordance with Government Regulation No. 23 in conjunction with Government Regulation No. 55, at a rate of 0.5% of the company’s gross turnover. The tax payable refers to the tax that must be settled within both the tax period and the fiscal year. This study concludes that the application of the final income tax calculation provides greater efficiency for the company by reducing its tax payment burden.
Co-Authors Andi Aris Mattunruang Muslimah, Hamidah NURUL WAHYUNI