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All Journal Jurnal Riset Akuntansi Politala Journal of Public and Business Accounting JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Indonesian Journal of Economic & Management Sciences (IJEMS) META - JOURNAL
Norlena
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Memahami Profitabilitas, Leverage, Ukuran Perusahaan, dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility Bahri, Syaiful; Arif Hartono; Norlena
Journal of Public and Business Accounting Vol. 6 No. 1 (2025): Januari-Juni
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i1.408

Abstract

Tujuan penelitian menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, dan ukuran dewan komisaris terhadap pengungkapan corporate social responsibility(CSR). Pengambilan sampel berdasar kriteria, jenis data kuantitatif, sumber data sekunder dengan analisis data: uji asumsi klasik, determinasi, regresi berganda, dan uji t. Keseluruhan variabel berpengaruh positif terhadap pengungkapan CSR. Tingkat pengungkapan CSR terealisasi bernilai tinggi jika memanfaatkan kinerja lingkungan yang baik, meningkatkan kemampuan memperoleh profitabilitas dan leverage sehingga menunjang pelaksanaan pengungkapan CSR. Hasil studi membuktikan bahwa perusahaan terus berupaya memberikan informasi yang lengkap sehingga lebih luas mengungkapkan CSR.
PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI TETAP PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG BANJARMASIN mursyidah; Saipudin; Norlena
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.103

Abstract

Implementation of Article 21 Income Tax on permanent employees’ salaries at KPKNL Banjarmasin, focusing on the use of the Average Effective Rate introduced in 2024. The research employed a qualitative and quantitative descriptive approach by reviewing payroll data, tax documentation, and interviews with relevant personnel. Findings reveal that TER simplifies monthly tax calculations, although a year-end adjustment using progressive rates may result in differences. Furthermore, the comparison between the office’s automated system and manual TER calculations showed slight discrepancies. Tax remittance is carried out via the SPM-LS mechanism, while reporting is submitted through the e-Bupot Government platform. Overall, tax compliance at KPKNL Banjarmasin aligns with current regulations, with minor technical aspects that could be further improved.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. INDRA MIGAS BERSAMA Permatasari, Reskia Dwi; Norlena; Hamdani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.53

Abstract

In terms of business turnover/circulation of a 3kg LPG agent, there are two types, namely business turnover/circulation that has been subject to Final Income Tax and business turnover/circulation that is not subject to Final Income Tax. PT. Indra Migas Bersama is a company operating in the oil and gas sector as a supplier or agent for 3 kg LPG gas cylinders in collaboration with PT. Pertamina Patra Niaga. The purpose of this research is to determine the calculation of Corporate Income Tax carried out by PT. Indra Migas Bersama 2020 and to provide Corporate Income Tax calculations in accordance with Law no. 36 of 2008. The method used in this research is descriptive quantitative, the quantitative data obtained by the author is then processed and analyzed to explain the process of calculating corporate income tax at PT. Indra Migas Bersama. From the research results, it shows that PT. Indra Migas Bersama has carried out its tax obligations well, but is still mistaken in calculating its corporate income tax.
PENGARUH PENDAPATAN MASYARAKAT, KUALITAS PELAYANAN, SANKSI PERPAJAKAN, DAN NILAI JUAL OBJEK PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA BANJARMASIN Puteri, Ananda; Nordiansyah, Muhammad; Fatimah; Norlena
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.342

Abstract

This study aims to examine and analyze the effect of community income, service quality, tax sanctions, and selling value of tax objects on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2). The population in this study is rural and urban land and building taxpayers registered with the Regional Revenue and Asset Financial Management Agency (BPKPAD) of Banjarmasin City totaling 159,175 people. The sample in the study was 100 taxpayer respondents. This study used purposive sampling method calculated by Slovin's formula. The data collection technique used in this study was a questionnaire. The type of research used is primary data from data sources obtained directly from original or first-party sources. The data analysis method was applied with multiple regression analysis using the help of IBM SPSS version 26. The results of this study show that community income, service quality, and selling value of tax objects have a significant effect on taxpayer compliance in paying PBB-P2 in Banjarmasin City. However, tax sanctions do not have a significant effect on taxpayer compliance in paying PBB-P2 in Banjarmasin City.
Analysis of the Implementation of Environmental Costs in a Case Study at the Banjarmasin Islamic Hospital Fatmawati Bakri Noor; Hj. Ade Adriani; Norlena; Riyadi, Padlah
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9351

Abstract

This study aims to uncover waste management activities and environmental costs of environmental cost reporting at the Islamic Hospital of Banjarmasin. This researcher uses a qualitative paradigm with a case study design. The research scope is the Unit of Environmental Health Sanitation with the accounting process of environmental management, hospital waste management's data focus, and expenditures for waste costs. Primary data were collected through in-depth interviews and observations; secondary data, through documentation. The results revealed that environmental management accounting systems in 2019 and 2020 found hidden environmental costs from waste management cost reports in the Financial Statements. For example, the environmental cost report applied to the SKL Unit revealed Rp 677.646.500 and Rp 459.521.600 not presented as an environmental cost in 2019 and 2020. The implementation of environmental cost accounting through environmental cost reporting at the Islamic Hospital of Banjarmasin revealed that special reports in environmental management accounting could be used as information by the management of the Islamic Hospital of Banjarmasin in planning and controlling environmental responsibility activities
Analisis Penerapan Biaya Lingkungan Studi Kasus Pada Rumah Sakit Islam Banjarmasin Noor, Fatmawati Bakri; Adriani, Ade; Norlena; Riyadi, Padlah
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 1 No 2 (2023): December
Publisher : Abadi Institute

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

Abstract

This study aims to uncover waste management activities and environmental costs of environmental cost reporting at the Islamic Hospital of Banjarmasin. This researcher uses a qualitative paradigm with a case study design. The research scope is the Unit of Environmental Health Sanitation with the accounting process of environmental management, hospital waste management's data focus, and expenditures for waste costs. Primary data were collected through in-depth interviews and observations; secondary data, through documentation. The results revealed that environmental management accounting systems in 2019 and 2020 found hidden environmental costs from waste management cost reports in the Financial Statements. For example, the environmental cost report applied to the SKL Unit revealed Rp 677.646.500 and Rp 459.521.600 not presented as an environmental cost in 2019 and 2020. The implementation of environmental cost accounting through environmental cost reporting at the Islamic Hospital of Banjarmasin revealed that special reports in environmental management accounting could be used as information by the management of the Islamic Hospital of Banjarmasin in planning and controlling environmental responsibility activities. The study results also revealed that the environmental cost report facilitated the direction of the Islamic Hospital of Banjarmasin in making decisions related to environmental costs and provided information for stakeholders that hospitals have been responsible for maintaining environmental health.
Co-Authors Ade Adriani Fatimah Fatmawati Bakri Noor Hamdani Hartono, Arif Mursyidah Noor, Fatmawati Bakri Nordiansyah, Muhammad Padlah Riyadi Permatasari, Reskia Dwi Puteri, Ananda Saipudin SYAIFUL BAHRI