Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal JAZ: Jurnal Akuntansi Unihaz International Journal of Management and Business
Risnaningsih
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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

Found 2 Documents
Search

 1 
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEKNOLOGI INFORMASI TERHADAP NILAI LAPORAN KEUANGAN (STUDI PADA PUSKESMAS KABUPATEN SAMBAS) Marija; Elita Darmasari; Hermi Sularsih; Risnaningsih
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/h3ab4w85

Abstract

Abstract The research was conducted to see the influence of the internal control system and information technology on the quality of financial reports. This type of research was carried out using a quantitative approach with a sample size of 46 people consisting of the head of the administrative sub-division and the treasurer for cash expenditures at the Community Health Center in Sambas Regency. The research method used is the multiple linear regression analysis method and SPSS 25 statistical software. The research results show that the internal control system and information technology significantly influence the value of financial reports. 
Implementation of Tax Planning in Calculating Corporate Income Tax at BUMDes Raharjo, Batu City Inggrid Solong; Gunawan, Cakti Indra; Risnaningsih
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i3.166

Abstract

One form of tax revenue that needs to be considered is the tax imposed on Village-Owned Enterprises (BUMDes). Village-Owned Enterprises (BUMDes) have a crucial role in advancing the economy in various villages in Indonesia with the aim of increasing the income and welfare of local communities, as well as increasing economic growth at the local level. In this research, corporate income tax taxpayers at BUMDes Raharjo Batu City in the Strawberry Barn Agriculture and Tourism Business Unit. The aim of this research is to determine tax planning in calculating corporate income tax at BUMDes Raharjo, Batu City. The research was conducted using descriptive qualitative methods. The data used are the results of direct interviews or with primary data from BUMDes Raharjo Batu City who were willing to be informants for the researcher and then recorded manually or with documentation by the researcher. The data analysis method used is exploratory descriptive analysis (descriptive non-statistical) by analyzing profit and loss reporting data and liability reports through formal and material aspects by studying aspects of income tax deductions related to BUMDes Raharjo, Batu City.
Co-Authors Elita Darmasari Gunawan, Cakti Indra Hermi Sularsih Inggrid Solong Marija