Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal JURNAL PENDIDIKAN TAMBUSAI BUDGETING : Journal of Business, Management and Accounting
Novelina, Riani Rahma
Unknown Affiliation
Humanities Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Systematic Literature Review (SLR) : Analisis Implementasi Pajak Pertambahan Nilai (PPN) E-Commerce dan Pajak atas Penjualan Barang Mewah (PPNBM) pada Sekyor Industri Otomotif di Indonesia Situngkir, Tiar Lina; Ramadhan, Muhammad Rizki; Ramadhan, Mulky Ismail; Husnina, Najla Nurul ,; Azzahra, Raisya Putri Syafna; Wijaya, Sandika Naufal Fawaz; Sinta Aji, Sekar Nirwana Ros; Lestari, Sri Ayu; Sasmita, Tegar Permata; Marsyantrinisa, Yossy; Novelina, Riani Rahma
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The government faces difficulties in handling tax matters, especially income tax from online sales, because the rapid progress of the business world is not always matched by advances in the legal system. It remains difficult to determine the amount of tax owed and monitor e-commerce activities. Meanwhile, the majority of the APBN is financed by taxes. Income Tax (PPh) provides the largest income for the country, followed by Value Added Tax (PPn) and Sales Tax on Luxury Goods (PPnBM). The research method used is the Systematic Literature Summary (SLR) Method where only 20 publications on the Analysis of the Application of Value Added Tax (VAT) in the E-commerce Sector and Sales Tax on Luxury Goods (PPnBM) in the Indonesian Automotive Industry Sector were used in this research. The results of this research show that VAT collection on e-commerce transactions and intensive PPnBM in the Indonesian automotive sector has various impacts on the economy, especially in the long term. However, periodic evaluation is needed to ensure its long-term effectiveness. In addition, tax compliance from medium-sized businesses needs to be improved through a holistic approach involving awareness, knowledge and adequate infrastructure Keywords: Implementation of VAT, Literature Study, PPNBM, VAT in the E-commerce Sector
Analisis Penentuan Harga Pokok Produksi dengan Metode Pesanan pada Rains Catering Situngkir, Tiar Lina; Jundullah, Muhammad Miqdad; Ramadhan, Muhammad Rizki; Khoerunnisa, Najwa; Novelina, Riani Rahma; Sasmita, Tegar Permata
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.12443

Abstract

Dalam dunia bisnis, analisis biaya produksi merupakan kunci keberhasilan perusahaan seperti Rains Catering. Dengan menggunakan metode pemesanan, mereka memerinci biaya yang terkait dengan setiap pesanan katering, sehingga memungkinkan mereka menetapkan harga yang akurat. Pengetahuan mengenai biaya produksi memungkinkan perusahaan untuk mengoptimalkan keuntungan dan berkembang secara optimal. Penelitian ini bertujuan untuk mengidentifikasi biaya produksi Rains Catering khususnya biaya tenaga kerja langsung dan overhead pabrik dengan menggunakan metode pemesanan. Pemahaman mendalam mengenai biaya produksi ini penting untuk menjaga kualitas, kepuasan pelanggan, dan daya saing dalam pasar yang kompetitif. Langkah-langkah praktis penerapan metode order juga akan dibahas lebih lanjut.
Co-Authors Azzahra, Raisya Putri Syafna Husnina, Najla Nurul , Jundullah, Muhammad Miqdad Khoerunnisa, Najwa Lestari, Sri Ayu Marsyantrinisa, Yossy Ramadhan, Muhammad Rizki Ramadhan, Mulky Ismail Sasmita, Tegar Permata Sinta Aji, Sekar Nirwana Ros Situngkir, Tiar Lina Wijaya, Sandika Naufal Fawaz