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All Journal Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Rondonuwu , Sintje
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Economics, Econometrics & Finance Social Sciences

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Analisis pengalokasian dan penyajian environmental cost pada Rumah Sakit Umum Monompia GMIBM Kotamobagu Kereh, Keiko Takeshi Dionisius; Saerang, David Paul Elia; Rondonuwu , Sintje
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.341

Abstract

The objective of this study is to analyse the allocation and presentation of environmental costs at Monompia GMIBM General Hospital, Kotamobagu. The research employs a descriptive qualitative method, with data obtained through interviews and document analysis. The results are clear: the allocation of environmental costs has not been implemented systematically. Recognition and measurement of costs are based on the benefits received and previous budget realizations. However, they do not fully comply with applicable accounting standards. It is clear that the presentation and disclosure of environmental costs in the financial statements is limited and not explicitly classified. The study's clear recommendation is a more structured implementation of environmental accounting practices. This will improve accountability and transparency in the hospital's environmental management.
Analisis perhitungan, penyetoran dan pelaporan Pajak Penghasilan Pasal 22 atas pengadaan barang pada Balai Pengujian dan Penerapan Mutu Hasil Perikanan Bitung Lintang, Chikita Thasya; Sabijono , Harijanto; Rondonuwu , Sintje
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.95

Abstract

Income Tax Article 22 (PPh Article 22) is a form of withholding or collection of tax carried out by one party against the taxpayer and is related to goods trading activities. The aim of the research is to determine the Calculation, Deposit and Reporting of Article 22 Income Tax on Procurement of Goods at the Testing Center and Implementation of the Quality of Bitung Fishery Products. The data analysis method used is the descriptive analysis method. The results of this research show that there are still errors in calculating and collecting PPh Article 22. Payments for income tax article 22 are made via the North Sulawesi Province KASDA application, but first create a billing code created by the UPTD treasurer via the tax e-billing application, but it is still there is a delay in depositing PPh Article 22, and in reporting income tax article 22 using the SPT made through the application
Co-Authors David Paul Elia Saerang Kereh, Keiko Takeshi Dionisius Lintang, Chikita Thasya Sabijono , Harijanto