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All Journal Jurnal Ekonomika Dan Bisnis Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Jurnal Ekonomika Manajemen Dan Bisnis
., Nichen
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Economics, Econometrics & Finance Education Social Sciences

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Analisis Pengelolaan Aset Tetap Pada Badan Pendapatan Daerah (BAPENDA) Kabupaten Kolaka Muharram, Andi Iswan; ., Nichen; Pracita, Sriayu; Sahlan, Fahmi
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 3 No. 2 (2024): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v3i2.2487

Abstract

Assets are an important element that must be managed well, because they support the success of operational activities in the regional government administration. The objective of this investigation is to find out whether asset management is implemented in accordance with the Regulation of the Minister of the Interior Number 7 of 2024 concerning amendments to the Regulation of the Minister of the Interior Number 19 of 2016, and to find out what obstacles are encountered when reporting on fixed assets. active in Kolaka Regency. The research method used is qualitative descriptive research. The data used in this research is secondary data. The research results show that the implementation of fixed asset management carried out by BAPENDA Kolaka Regency has been carried out thoroughly in accordance with Permendagri Number 19 of 2016 on the Technical Guidelines for Regional Property Management. , which has now been changed to Permendagri Number 7 Year 2024 concerning amendments to the Regulation of the Minister of the Interior Number 19 of 2016. Analysis of compliance with the implementation of legislation relating to the implementation of fixed asset management carried out by Kolaka Regency with the Minister of Internal Affairs Regulation Number 7 of 2024, so far there are still things that do not comply with legal regulations, such as the preparation of maintenance cards, which are related to the results of the maintenance that has been carried out. However, this does not hinder asset management.
Evaluasi Pengelolaan Keuangan Desa Berdasarkan Asas Transparan, Akuntabel, Partisipatif, Tertib Dan Disiplin Anggaran (Studi Kasus Pada Desa Puubenua, Kec. Baula, Kab. Kolaka) ., Nichen; Pracita, Sriayu; Turi, La Ode
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmittc.v4i1.2625

Abstract

This research aimed to find out the financial management of Puubenu village, Baula, Kolaka which had been evaluated based on its transparancy, accountability, participation, also discipline and accurate budgetting The research was qualitative While, the instrument in data collection used interview and documentation with a theme that focused to village financial management, transparency basis, accountability basis, participation basis, discipline and accurate budgetting implementation basis. Moreover, the data analysis technique used triangulation, and then with comparation of some indicators such as: transparant, accountable, participative, discipline and accurate budgetting The research result concluded the village focal government of Puubenua had implemented each of village financial management stages properly, and suitably with transparancy, accountability, participation, alse its discipline and accurate budgetting However, there were problems namely the application of Village Financial System (SISKEUDES) which was not optimally used and lack of village officials competence in using the app Therefore, there were some solutions, budgetting the cost of internet networking installation which was adequately Besides, having the training and regular assistance from related agencies in order to increase village officials competence.
Analysis Of Withholding and Reporting Of Income Tax Article 23 at PT Indomarco Prismata, Kendari City cita, Sriayu Pracita; Sahlan, Fahmi; ., Nichen
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2792

Abstract

This study aims to examine and understand the tax practices of PT Indomarco Prismata in Kendari City, particularly focusing on the calculation, withholding, and reporting of income tax as stipulated under Article 23. The primary data source for this research was obtained from key informant interviews with personnel knowledgeable about Article 23 Income Tax practices within the company. All data gathered from field notes underwent processing including reduction, articulation, analysis, and interpretation. The methodological approach emphasized analytical depth to contextualize relevant facts within their natural environment. The findings indicate that PT Indomarco Prismata’s implementation of Income Tax Article 23 on technical services complies with the legal provisions outlined in Law No. 36 of 2008. The company’s practices regarding Value Added Tax (VAT) and Article 23 income tax withholding were found to be aligned with the applicable tax regulations. This study contributes to the academic discourse on tax compliance and policy implementation by offering an in-depth analysis of the practical application of Income Tax Article 23 within a real-world corporate setting. The originality of this research lies in its triangulated qualitative approach, combining interviews, documentation, and direct observation to assess the accuracy and consistency of tax calculation, withholding, and reporting procedures.
Co-Authors cita, Sriayu Pracita La Ode Turi Muharram, Andi Iswan Pracita, Sriayu Sahlan, Fahmi