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All Journal Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS
Panangian, Frengki
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Economics, Econometrics & Finance

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Study of Implementation of Fiscal Correction as an Effort to Efficiently Pay Income Tax Payable for Corporate Taxpayers Hidayat, R Taufik; Panangian, Frengki; Sadli, Andi Muhammad
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.620

Abstract

Tax payment is one of any cost that will reducing margin contributions. To achieve tax payment efficient, legal withholding tax, and increase financial performance we need Tax Planning for reducing tax cost overall. One of tax planning is commercial income correction to the fiscal income statement in Income Tax. Fiscal Correction is correcting the commercial income statement to the fiscal income statement which accept by tax authorities. Fiscal Correction of Income Statement is legal point for withholding tax payment as per Tax Regulation (Undang-undang RI) No.28/2007 and No.36/2008. Application of Tax Planning with Fiscal Correction reducing tax payment from Rp. 59.419.480 to Rp. 39.497.348,- that mean will save Rp.19.922.132 of tax payment. Keywords : Fiscal Correction, Tax Planning, Saving tax payment.
Ideas, Creativity And Innovation, Critical Points For New Entrepreneurs Setyanto, Eddy; Prijambodo; Hidayat, R Taufik; Panangiyan, Frengki
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7iSpecial Issue 1.709

Abstract

Indonesian cooperatives have developed for 77 years since independence, or 126 years if traced to the first cooperative in 1898. The repositioning of cooperative development policy began in 1978 with the establishment of the Junior Minister of Cooperatives, later becoming the Department of Cooperatives in 1983, and can be divided into two stages: 1978–1999 and 2000–present. In the first stage, policies emphasized rural development through Village Unit Cooperatives (KUD) under Presidential Instruction No. 4/1984. Since 2000, following Presidential Instruction No. 18/1999, cooperative development shifted to an open model, resulting in significant growth from 52,458 units in 1977 to 103,077 units. By 2024, 89% of cooperatives are small and micro-scale, while only 11% are medium and large. In contrast, global cooperatives have transformed into New Generation Cooperatives (NGC), emphasizing federations, innovative business models, and multi-stakeholder membership. This study highlights four policy recommendations: repositioning cooperative goals, differentiating policy for small and large cooperatives, adapting to global cooperative models, and strengthening regulations to support sustainable development.
Impact of System Quality, Information Quality, and Service Quality on the Benefits of Hospital Management Information System (HMIS): A Case Study at PGI Cikini Hospital, Jakarta Panangian, Frengki; Hidayat, R Taufik
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1.497

Abstract

A hospital is a professional healthcare institution where services are provided by doctors, nurses, and other healthcare professionals. To carry out its tasks and functions, a hospital must be able to finance its operations. One way of achieving this is through the Hospital Management Information System (HMIS). The Hospital Management Information System (HMIS) exists because it offers benefits that can be achieved by using information systems. This study aims to examine the impact of system quality, information quality, and service quality on the hospital management information system at PGI Cikini Hospital in Jakarta. The research method used in this study is a survey, with a sample of 120 people. Data analysis was conducted using simple regression and multiple regression analysis between independent and dependent variables. The results of the study indicate a positive impact of system quality, information quality, and service quality on the hospital management information system at PGI Cikini Hospital in Jakarta. The findings show a combined effect of system quality, information quality, and service quality on the benefits of the Hospital Management Information System (HMIS) at PGI Cikini Hospital in Jakarta. Based on these findings, this study concludes that the benefits of the Hospital Management Information System (HMIS) at PGI Cikini Hospital will increase as the quality of the system, information, and services improve.
Co-Authors Andi Muhammad Sadli Hidayat, R Taufik Prijambodo