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All Journal Ekopedia: Jurnal Ilmiah Ekonomi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Khairunnisa , Hera
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Economics, Econometrics & Finance

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ANALISIS EFEKTIVITAS PENAGIHAN PAJAK MELALUI SURAT TEGURAN, SURAT PAKSA, DAN PENYITAAN PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA CIKARANG UTARA Simatupang, Delvi Artha; Khairunnisa , Hera; Ekajaya , Tresno
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 5 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Analysis of the Effectiveness of Tax Collection through Warning Letters, Compulsion Letters, to Confiscation at the North Cikarang Pratama Tax Service Office (KPP). Thesis, Faculty of Economics and Business, Jakarta State University, 2025. This study aims to determine the effectiveness of tax collection through warning letters, compulsion letters, to confiscation and the obstacles faced by tax officials in handling tax collection. This study uses a qualitative research type and a field case study approach and uses primary and secondary data. Based on the results of the analysis that has been carried out, it can be concluded that tax collection with warning letters, compulsion letters, to confiscation at the North Cikarang Pratama Tax Service Office from 2021 to 2023 is still relatively ineffective. However, tax collection in 2021 through compulsion letters is relatively effective because of the tax incentives provided by the government due to the occurrence of Covid-19. Ineffective tax collection occurs because taxpayers are not cooperative and do not have good intentions so that taxpayers often avoid implementing tax collection. In addition, the obstacles faced by the tax authorities are the lack of adequate human resources and the occurrence of system errors which cause the amount of arrears that must be collected to not be in accordance with the amount that has been paid.
Analisis Akuntansi Atas Biaya Lingkungan Dalam Proses Pengelolaan Limbah Medis Puskesmas Kecamatan Cakung Kota Jakarta Timur Farhanah, Intan Ariza; Khairunnisa , Hera; Handarini, Dwi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wecy7d38

Abstract

This study aims to analyze the application of environmental cost accounting in the medical waste management process at the Cakung District Public Health Center, East Jakarta. The research focuses on identifying environmental activities, the types of environmental costs incurred, as well as the accounting treatment of environmental costs, which includes the stages of identification, recognition, measurement, presentation, and disclosure in the health center’s financial statements. This study employs a qualitative approach using a case study method. The data sources consist of primary and secondary data obtained through interviews, observations, and documentation. The findings indicate that the public health center has not yet specifically classified environmental costs, resulting in medical waste management costs being recorded under general operational expenses. This condition leads to the absence of separate environmental cost information and limits transparency and accountability in financial reporting. The results show that the health center has implemented medical waste management activities in accordance with applicable regulations, including waste segregation, containment, temporary storage, sterilization, and transportation and disposal through licensed third parties. However, the associated costs have not been classified based on environmental cost components. Therefore, this study recommends the systematic classification and disclosure of environmental costs to enhance the quality of transparent and accountable financial reporting at public health centers.
Co-Authors Dwi Handarini, Dwi Ekajaya , Tresno Farhanah, Intan Ariza Simatupang, Delvi Artha