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All Journal Journal Economics Technology and Entrepreneur Jurnal Akuntansi dan Keuangan
La Ode Muhammad Arfan Samrin
Universitas Halu Oleo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN PADA CV. SINAR ABADI Mulyati Akib; Si Made Ngurah Purnaman; La Ode Muhammad Arfan Samrin; Qonita Hafidzah
Jurnal Akuntansi dan Keuangan Vol 9 No 2 (2024): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jakuho.v9i2.209

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis rekonsiliasi fiskal laporan keuangan CV. Sinar Abadi. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber laporan keuangan yakni laporan laba rugi CV. Sinar Abadi tahun 2022. Metode dokumentasi merupakan metode pengumpulan data yang digunakan dalam penelitian ini. Peneliti menggunakan teknis analisis data yakni teknik analisis deskriptif kualitatif dengan menganalisa data laporan laba rugi untuk dilakukan penyesuaian berdasarkan Undang-Undang Pajak Penghasilan. Berdasarkan hasil penelitian, terdapat koreksi fiskal yakni koreksi positif dan koreksi negatif dalam laporan keuangan yakni pada laporan laba rugi CV. Sinar Abadi tahun 2022 karena masih belum sesuai dengan undang-undang perpajakan. Total koreksi positif sebesar Rp 592.766.302 yang telah sesuai dengan UU PPh Pasal 9 dan koreksi negatif Rp 86.500.000 yang telah sesuai dengan UU PPh Pasal 6. Perhitungan PPh Badan dilakukan berdasarkan UU PPh Pasal 31E dan untuk tarif yang dikenakan berdasarkan aturan UU Harmonisasi Perpajakan (HPP) dalam Pasal 17 ayat (1) bagian b UU No. 7 Tahun 2021 yakni 22%. Dengan demikian, laba setelah pajak sebesar Rp 507.390.967.
RECORDING THE HARVEST, CULTIVATING THE FUTURE THROUGH SUSTAINABILITY ACCOUNTING IN CLOVE FARMING Hasnidar Hasnidar; Vina Olivia Pebrianty; La Ode Muhammad Arfan Samrin; Taufan Sufatriansa Awal; Dzulkifli Abdillah
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.1870

Abstract

This study aims to identify the practices of recording and managing the financial results of clove farming, analyze the challenges in implementing sustainability accounting, and propose a simple record-keeping model based on sustainability accounting principles to support the sustainability of farming activities. The research employs a qualitative descriptive method with a case study approach, collecting field data through observation, interviews, questionnaires, and documentation. Data were analyzed thematically to reveal recording patterns, encountered problems, and opportunities for implementing sustainability accounting. The findings show that clove farming in Puu Lawulo Village has significant potential; however, harvest timing and weather conditions greatly influence yield and quality. Farmers’ accounting practices remain simple and seasonal, with no separation between household and farm finances, and without recording biological assets or environmental data. The main obstacles include low accounting literacy, limited access to digital tools, fluctuating clove prices, and the absence of practical recording formats—resulting in financial and environmental management that is still carried out intuitively, without analytical support for sustainability. Therefore, to enhance the effectiveness and sustainability of clove farming, it is necessary to implement a simple and adaptive sustainability accounting model. This study proposes a chart of accounts (COA) framework that includes income, direct costs, agronomy, occupational health and safety (OHS), and assets.
Co-Authors Dzulkifli Abdillah Hasnidar Hasnidar Mulyati Akib Qonita Hafidzah Si Made Ngurah Purnaman Taufan Sufatriansa Awal Vina Olivia Pebrianty