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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JFAS : Journal of Finance and Accounting Studies
Mariana, Hana
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis perbandingan kinerja keuangan sebelum dan saat terjadi pandemi covid – 19 pada PT. Bumi Serpong Damai tbk. periode 2019 – 2020 Amalia, Shendy; Mariana, Hana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2716

Abstract

The Covid - 19 pandemic caused a fairly deep contraction for the Indonesian economy, which also had an impact on the property and real estate sector, where there was a decrease in public interest in housing sales, where PT. Bumi Serpong Damai Tbk. has a main sales segment, namely integrated city. This study aims to find out whether there has been a significant change in financial performance in the period before and during the Covid-19 pandemic at PT. Bumi Serpong Damai Tbk. period 2019 – 2020. The data used in this study includes quarterly financial data for the period 2019 – 2020, while the method used is quantitative descriptive analysis. Data analysis techniques using Descriptive Statistical Test and Wilcoxon Test. The results of this study indicate that there was no significant difference in the financial performance before and during the Covid-19 pandemic at PT. Bumi Serpong Damai Tbk Period 2019 – 2020.
Harmonisasi Peraturan Perpajakan dalam Pandangan UMKM Mariana, Hana; Ervina, Deasy
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i1.5951

Abstract

The purpose of this study is to analyze more deeply regarding the HPP Law in the eyes of MSME actors in the Jombang region. This type of research is qualitative with primary data sources. The object of this study was at KPP Pratama Jombang and had 30 informants. Data collection techniques using source triangulation consisting of observation, documentation and interviews. The results of the research show that the HPP Law does not reflect justice. Nonetheless, the contribution and compliance of WP OP UMKM according to Jombang KPP Pratama data increased when the HPP Law was enacted. This is due to changes in the turnover limit of the HPP Law, where the tax burden will be less when compared to the previous law, thus having good implications for compliance with WP OP UMKM at KPP Pratama Jombang.
Co-Authors Amalia, Shendy Ervina, Deasy