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Journal : EKONOMIA

ANALISIS PENGELOLAAN DANA DESA BERDASARKAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA (STUDI KASUS DESA PURWAJAYA KECAMATAN LOA JANAN KABUPATEN KUTAI KARTANEGARA) Andi Indrawati, Abi Oktaviannur, Mardiana,
EKONOMIA Vol 9, No 2 (2020)
Publisher : EKONOMIA

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The aim of which is the know is to find out the suitability of Purwajaya Village financial management based on the Permendagri number 113 year 2014 government regulation on village financial management. Data collection techniques that are done namely, field research, observasion, interview, quiestionnnaire, and library research. The population and sample size of the study were nine people consisting of village officials by distributing questionnaires. The analytical tool used is questionnaire. The results of the analysis put forward it can be seen that the financial management of Purwajaya Village is in accordance with the Permendagri regulation number 113 of 2014 concerning village financial management, which is reviewed from five aspect, namely planing, implementation, administration, reporting, responsibility.
ANALISIS PENERAPAN SAK ETAP PADA PENYAJIAN LAPORAN KEUANGAN PT. INDO TOOLS SEJAHTERA Andi Indrawati, Oeij Yulianto Mardiana,
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

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Analisis Penerapan SAK ETAP Pada Penyajian Laporan Keuangan PT. Indo Tools Sejahtera, Ibu Mardiana, S.E., M.M sebagai Pembimbing I, Ibu Andi Indrawati, S.E., M.M sebagai Pembimbing II. PT. Indo Tools Sejahtera merupakan perusahaan dibidang perdagangan peralatan teknik. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa laporan keuangan PT. Indo Tools Sejahtera telah sesuai dengan SAK ETAP tahun 2009. Metode yang digunanakan adalah metode kualitatif dengan membandingkan laporan keuangan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dengan laporan keuangan PT. Indo Tools Sejahtera.           Hasil penelitan ini menunjukkan bahwa penyajian laporan keuangan PT. Indo Tools Sejahtera belum sesuai dengan penyajian laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).          Laporan keuangan PT. Indo Tools Sejahtera tahun 2017 dan 2018 menyajikan Laporan neraca dan laporan laba rugi. Sendangkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik penyajian laporan keuangan Neraca, Laporan laba rugi, Laporan perubahan ekuitas, Laporan arus kas, dan catatan atas laporan keuangan. Dengan menggunakan teknik menghitung cecklist metode Champion yang dikemukakan oleh James A. Blake dan Dean J. Champion didapatlah persentase 40% yang dikategorikan belum sesuai.            Dengan menggunakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP), perusahaan diharapkan dapat menyajikan laporan keuangan dengan lengkap
ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN (PPh) PASAL 21 PADA PT. UNTUNG BRAWIJAYA SEJAHTERA SAMARINDA Andi Indrawati 3, Novia Paramita 1, Mardiana 2,
EKONOMIA Vol 9, No 2 (2020)
Publisher : EKONOMIA

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Tax Article 21At  PT.  Untung  Brawijaya  Sejahtera  Samarinda  (under  the  guidance  of     Mrs. Mardiana as supervisor I and Andi Indrawati as supervisor II).This study aims to analyze and find out the tax calculation of the employees of PT. Untung Brawijaya Sejahtera Samarinda is in accordance with the  provisions of Income  Tax Article 21  of Law Number  36 Year 2008  and Regulation  of  the Minister of Finance Number 101 / PMK.010 / 2016.The theory used in this research is tax accounting which focuses on income tax article 21 at PT. Untung Brawijaya Sejahtera Samarinda.The analytical tool used is comparative, which compares employee income tax and disclosures based on Income Tax Article 21 of Law Number 36 Year 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016.The results showed that the employee income tax with permanent employee status that has a Taxpayer Identification Number (NPWP) is in conformity and employee income tax with permanent employee status that does not have a Taxpayer Identification Number (NPWP) not in accordance with the provisions of Income Tax article 21 of the Law Number 36 Year 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016.
Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Koperasi Serba Usaha Pkk Di Handil Andi Indrawati3, Adinda Ranandhea Robin Jonathan 2
EKONOMIA Vol 10, No 3 (2021)
Publisher : EKONOMIA

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This study aims to find out how the implementation of this Cooperative Financial Report is the Standard SAK ETAP Cooperative Bina Bersama (KSU) in collaboration with PKK. This study uses a quantitative descriptive analysis method, namely by collecting and describing data in the field, then classified, analyzed, and then interpreted so that it can provide a clear picture of the conditions under study to draw general generalization conclusions. This study aims to determine the implementation of SAK ETAP in Multipurpose Cooperatives (KSU) in collaboration with PKK. The benefit of this research is to assist Cooperatives in implementing Financial Accounting Standards for Entities Without Accountability. The results of this study conclude that the application of the financial statements of KSU Bina Bersama PKK is not fully in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). and the absence of cash flow reports and reports of changes in equity in the KSU Financial Development Collective PKK report.