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All Journal KENDALI: Economics and Social Humanities JURNAL ABDIMAS PLJ MANAGER: Journal of Management and Administration Science DIVERSITY: Journal of Multi Science Linearity
Edison Parlindungan
Politeknik LP3I Jakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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ANALISIS PENYUSUNAN LAPORAN PPh PASAL 21 MENGGUNAKAN E-SPT PADA PT SENTUL CITY Yopy Ratna Dewanti; Naufal Hanif Adani; Utep Sobali; Edison Parlindungan
DIVERSITY: Journal of Multi Science Linearity Vol. 1 No. 2 (2024): DIVERSITY: Journal of Multi Science Linearity ,February 2024
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/diversity.v1i2.791

Abstract

This Final Assignment Report is entitled "Analysis of the Preparation of Income Tax Article 21 using e-SPT at PT. Sentul City Tbk. The purpose of this study is to determine how the calculation, deduction, deposit, reporting and accounting recording of Income Tax Article (PPh) 21 at PT. Sentul City Tbk. The methods used in this study are observation data, interview data, library data, tracing, and using qualitative descriptive methods. Income Tax Article 21 is a tax imposed on income in the form of salaries, honorarium wages, allowances, and other payments under any name in connection with work, services, or activities carried out by domestic Individual Taxpayers. The results of this study are the Calculation of Income Tax (PPh) Article 21 at PT. Sentul City Tbk in 2024 is carried out using the gross or gross-up method according to company policy, and considering the components of fixed and non-fixed income, deductions such as pension contributions, and the PTKP (Non-Taxable Income) status of each employee, Deposit of Income Tax Article 21 is carried out by PT. Sentul City Tbk on time using e-Billing Reporting of Article 21 Income Tax is done electronically using e-Filing or e-SPT by attaching proof of deduction. Accounting recording of Article 21 Income Tax at PT. Sentul City Tbk is carried out by following applicable financial accounting standards and the principles of transparency and accountability.
OPTIMALISASI PENGEMBANGAN PRODUK WIRAUSAHA MENJADI PRODUK UNGGULAN DI DESA WISATA TUGU SELATAN, JAWA BARAT Retno Widowati; Farizal Marzuki; Kania Farida; Saprudin; Edison Parlindungan
JURNAL ABDIMAS PLJ Vol. 5 No. 2 (2025): JURNAL ABDIMAS PLJ, DESEMBER 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v5i2.2003

Abstract

To support the development of the economic potential of the Tugu Selatan tourist village, Cisarua, West Java, village business entities and lecturers from six universities collaborated to optimize entrepreneurial products into superior products in the village. This is crucial for improving the quality and competitiveness of MSMEs, which are the backbone of the regional economy, particularly in Kampung Koboi and Kampung Susu. MSMEs play a vital role in the national and regional economy. However, many MSMEs experience difficulties in business and financial management and require a better understanding of aspects of entrepreneurship, business legality, financial management, and more. Therefore, we held a Community Service Program as one of the implementations of the Tri Dharma (Three Pillars of Community Empowerment). This program included training and mentoring for entrepreneurs in the Tugu Selatan tourist village, Cisarua, West Java, specifically Kampung Koboi and Kampung Susu, to help them develop their products into superior products with global competitiveness. The community service activities took the form of training and mentoring. The participants were satisfied with the program and are willing to participate in similar activities and mentoring in the future
THE NEW RULES OF ENTREPRENEURSHIP: HOW TO THRIVE IN AN AI-DRIVEN ECONOMY Aspizain Caniago; Edison Parlindungan; Istna Fibriyadi; Inna Hanarti; Wuly Sudarmi
MANAGER: Journal of Management and Administration Science Vol. 4 No. 2 (2025): MANAGER: Journal of Management and Administration Science, Desember 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/manager.v4i2.1339

Abstract

The rapid advancement of Artificial Intelligence (AI) is redefining the foundations of entrepreneurship, reshaping business models, workforce structures, and competitive dynamics in the global economy. This study aims to examine the emerging rules of entrepreneurship in an AI-driven economy and to identify strategic capabilities required for sustainable entrepreneurial success. The research employs a qualitative-descriptive approach based on an integrative literature review of recent scholarly works on AI-driven entrepreneurship, business model innovation, process automation, digital economy transformation, and workforce agility. Key sources include contemporary analyses of AI-enabled business model transformation, AI-driven process innovation in startups, and the role of workforce adaptability in sustaining entrepreneurial growth. The findings reveal that thriving in an AI-driven economy requires entrepreneurs to develop five core competencies: AI literacy and data-driven decision-making; business model innovation and digital scalability; process automation and intelligent optimization; workforce agility and continuous learning; and ethical, sustainable AI governance. AI is not merely an operational tool but a strategic infrastructure that lowers entry barriers, accelerates innovation cycles, enhances personalization, and enables predictive strategic management. However, successful AI adoption depends on ecosystem readiness, educational reform, and responsible governance frameworks. The study concludes that the new rules of entrepreneurship are defined by adaptability, technological integration, and sustainability. Entrepreneurs who strategically combine AI capabilities with dynamic organizational learning and responsible innovation are more likely to achieve resilience, competitiveness, and long-term value creation in the Fourth Industrial Revolution.
Analisis Rasio Keuangan dalam Menilai Kinerja Perusahaan pada PT. XYZ edison parlindungan; Hadi Purnama; Rimadianto; Nova Nilakrisma Nasution; Susi Oktafiani
KENDALI: Economics and Social Humanities Vol. 3 No. 2 (2024): KENDALI: Economics and Social Sciences Humanities, November 2024
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v3i2.628

Abstract

Laporan keuangan berfungsi sebagai alat informasi yang menghubungkan perusahaan dengan pihak-pihak yang berkepentingan, yang menunjukkan kondisi kesehatan keuangan perusahaan dan kinerja perusahaan. Analisis atas laporan keuangan dapat dijadikan alat dalam menilai kinerja perusahaan dengan menggunakan rasio keuangan. Penelitian ini dilakukan dengan tujuan untuk mengetahui kinerja dari PT. XYZ periode 2020, 2021, dan 2022 melalui rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas. Penulis menggunakan studi pustaka dalam metode penelitian ini. Berdasarkan hasil perhitungan dan analisis rasio keuangan menunjukkan bahwa kondisi Perusahaan tidak sepenuhnya baik. Dilihat dari rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas, perusahaan harus lebih efektif dan efisien dalam mengelola aktivanya terutama pada piutang, persediaan, dan aset tetap untuk meningkatkan tingkat penjualan dan laba bersih yang diperoleh.
Analisis Pengaruh Promosi Terhadap Kepuasan Konsumen pada Travel Umroh di PT Ventura Semesta Wisata Depok Nova Nilakrisma Nasution; Hadi Purnama; Rismadianto; Edison Parlindungan; Elis Chalisyah
KENDALI: Economics and Social Humanities Vol. 3 No. 2 (2024): KENDALI: Economics and Social Sciences Humanities, November 2024
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v3i2.629

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh promosi terhadap kepuasan konsumen dengan perjalanan umrah di PT Ventura Semesta Wisata Depok. Jenis pengujian ini menggunakan metode kuantitatif deskriptif, dengan analisis regresi linier sederhana dengan bantuan SPSS. Dalam penelitian ini teknik yang digunakan untuk pengujian adalah sampel jenuh, dimana seluruh populasi dijadikan contoh. Pengumpulan informasi dalam penelitian ini adalah dengan cara jajak pendapat (kuesioner). Hasil yang diperoleh menunjukkan bahwa variabel promosi mempunyai pengaruh yang positif dan besar dengan nilai 0,000 yang lebih kecil dari 0,05 dan nilai t ditentukan sebesar 7,098 yang lebih besar dari t tabel sebesar 2,012 terhadap kepuasan konsumen.
Co-Authors Aspizain Caniago Elis Chalisyah Farizal Marzuki Hadi Purnama Inna Hanarti Istna Fibriyadi Kania Farida Naufal Hanif Adani Nova Nilakrisma Nasution Retno Widowati Rimadianto Rismadianto Saprudin Susi Oktafiani Utep Sobali Wuly Sudarmi Yopy Ratna Dewanti