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All Journal Jurnal Administrasi Terapan
Junus Paulus Patty
Jurusan Akuntansi, Politeknik Negeri Ambon
Economics, Econometrics & Finance Social Sciences

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ANALISIS PEMENUHAN KEWAJIBAN PERPAJAKAN PERUSAHAAN MEDIA ONLINE DI KOTA AMBON Mediana Azra Syahputri Jempot; Monika Handojono; Junus Paulus Patty
Jurnal Administrasi Terapan Vol. 2 No. 1 (2023): Maret
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i1.1776

Abstract

This study aims to determine the fulfilment of tax obligations of an online media company, namely PT. Medira Media Sejahtera for tax period of 2021 based on Law Number 11 of 2020 concerning Job Creation. This study used descriptive quantitative method to analyze the data of income statement of PT. Medira Media Sejahtera of 2021. The findings of the study indicate that in the year of 2021, there are some tax obligations that have not yet been fulfilled by the company. They are income tax article 4 paragraph (2) and income tax Article 17. The major reason is the lack of understanding regarding tax obligations for corporate taxpayer. However, in addition to the article mentioned, the company has fulfilled the tax obligations that must be paid.
PENERAPAN AKUNTANSI KOPERASI PADA KOPERASI SIMPAN PINJAM (KSP) MUTIARA DI DESA LATERI: (Implementasi Peraturan Menteri Koperasi Dan UKM Nomor 2 Tahun 2024) Silvania M. Salamony; Daniel Yohannis Titapasanea; Junus Paulus Patty
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): SEPTEMBER
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2955

Abstract

This research aims to understand how Cooperative Accounting is applied at the Mutiara Savings and Loan Cooperative (KSP) in Lateri Village within the framework of the implementation of the Minister of Cooperative and SMEs Regulation No. 2 of 2024. To achieve this objective, documentation and interviews were used to obtain data such as columnar balances, comparative balances, operating result calculations, and other necessary information fot this study. The research found that the financial reports produced by KSP Mutiara do not yet comply with the financial reporting requirements according to Regulation No.2 of 2024. Therefore, it is hoped that KSP Mutiara will be able to prepare financial repoarts in accordance with Regulation N0.2 of 2024 in the future.
KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 Jenice Corputty; Daniel Yohannis Titapasanea; Junus Paulus Patty
Jurnal Administrasi Terapan Vol. 4 No. 1 (2025): Maret
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v4i1.3078

Abstract

This research aims to determine differences in the financial performance of manufacturing companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. The population in this study is manufacturing companies in the Consumer Goods Industry sector. The sample determination used the purposive sampling method and for the sample size using the slovin formula so that 18 companies were obtained. The data used is the annual financial report for the 2018-2021 period. The data analysis techniques used in this study are the Paired Sample T-Test. Hypothesis testing was determined based on the results of the normality test with a significance level of 5% (0.05). The results of this study show that in the statistical analysis of descriptive financial performance before Covid-19 in 2018-2019 has a minimum value of 9.49, a maximum value of 13.14, a mean value of 11.4838, and a standard deviation of 0.98136. Meanwhile, financial performance during the Covid-19 pandemic had a minimum value of 8.46, a maximum value of 12.93, an average value (mean) of 11.0488, and a standard deviation of 1.19108. The results of the normality test showed a significance value of 0.200, the value was greater than 0.05 so that the data was declared to be normally distributed. And the results of the hypothesis test using the Paired Sample T-Test showed a significance value of 0.000 which means less than 0.05 so that the results of the Paired Sample T-Test test stated that there was a significant difference between financial performance before and during the covid-19 pandemic in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2018-2021 period which stated that the H0 Hypothesis was accepted and the Ha Hypothesis was rejected.
Co-Authors Daniel Yohannis Titapasanea Jenice Corputty Mediana Azra Syahputri Jempot Monika Handojono Silvania M. Salamony