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Candra Sigalingging
Universitas Terbuka
Economics, Econometrics & Finance

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ANALISIS LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN ANGGARAN 2019 – 2023 PADA KABUPATEN SEMARANG Eka Nurlaeli; Candra Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.323

Abstract

Benchmarking the progress of the Regional Government in implementing regional development as well as showing regional financial performance seen from the realization of the APBD achieved. The purpose of this research is to describe the financial performance of the Semarang Regency Regional Government during the 2019-2023 period. The research carried out utilized descriptive quantitative methods. The data in this research uses secondary data obtained from the Semarang Regency Regional Government through documentation techniques and literature study. This research resulted in the conclusion that the Semarang Regency Budget Realization Report for the 2019-2023 Fiscal Year was based on an effectiveness ratio of 110.93% or in the very effective category but the efficiency ratio was 99.98% or less efficient. In terms of average income for 2019-2023, it was 101.6% or very effective, average income growth was positive at 1.02% and average expenditure was positive at 5.48%.
ANALISIS PENGARUH PAJAK PENGHASILAN PPH 21 KARYAWAN TERHADAP PENDAPATAN DI WILAYAH DKI JAKARTA Rahma Andhira Yusup; Candra Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.324

Abstract

The focus of this research is to gain an understanding of how the PPh21 individual income contribution rate effects the income of employees in the regions and to evaluate how this tax policy affects the income levels of individuals and groups in the DKI Jakarta Region. The approach applied is quantitative descriptive analysis with descriptive statistical analysis. This approach also examines the characteristics of each approach variable by examining the mean (average), maximum and minimum figures. In statistical analysis there is also the Cronbach alpha technique, which is a method of assessing reliability by comparing the number of one variable with another. If the alpha value is > 0.6 then the data is considered reliable, but if < 0.6 then the data is not reliable. This approach also uses regression. The research results show that the Cronbach alpha value is 0.709, which is higher than the average Cronbach alpha value of 0.6, so this figure can be considered reliable and the research results from simple regression also show a significant effect. This data collection also has a significant impact on DKI Jakarta employees in terms of monthly income tax deductions. Even though this program is not yet complete, it is hoped that in the future this program can reach all workers better and ensure equal distribution of income.
ANALISIS RASIO PROFITABILITAS TERHADAP PENGUKURAN KINERJA KEUANGAN PADA PERUSAHAAN PT. UNILEVER TBK Dian Febriana; Candra Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.332

Abstract

The aim of the research was to find out how effective profitability ratio analysis can be in assessing the financial performance of companies, such as Unilever Company, whether the financial performance of PT. Unilever Tbk is good or not good. The reason I conducted research on the Unilever company was because Unilever was a very good choice to research in the context of profitability ratios and company performance evaluation. As one of the world's leading consumer companies, Unilever has a strong brand portfolio and a significant global presence in the food, beverage and household industries. The data taken is official financial report information from the Unilever Company which is published and has been approved by the IDX. The method used in the research is to apply quantitative research. The data comes from measured data and processed by researchers from Unilever company financial report information for the period 2018 - 2022. So it can be seen from the Net Profit Ratio of 72%, Gross Profit Ratio of 51%, ROA of 35%, and ROE of 135%. These four ratios have exceeded the industry average ratio. This means that the Unilever company can maximize profits on sales, assets and equity. So, from the analysis of profitability ratios to the measurement of the company's financial performance, Unillever found good profitability.
MAKROEKONOMI DAN STRUKTUR MODAL PADA PERUSAHAAN PERBANKAAN DI LQ45 Putri Zahara; Candra Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.334

Abstract

The development of an established company will continue to require funding, as will running business operations to obtain equity and profits. Companies that need development often have an impact on gaps or external conditions such as changes in economic values ​​that are unstable and cause inflation. As a result, financial companies must be aware of the impact of inflation, by paying attention to each financial component, in the best way, profit or profitability. But not only that, banking companies which are the bridge to the economy are required to create prosperity. The current funding process is based on capital and debt which are included in the capital structure, therefore this can be a strategic policy where the debt and equity financial structure can provide benefits in the certain periode of time. Using a ata set of 30 banking companies as objects in 2013 to 2022 and using panel data analysis techniques - fixed effect models. Where the research results show that capital, profits, assets and company value can be indicators of company finances in maintaining company stability despite economic turmoil.
ANALISIS HARGA POKOK PRODUKSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) MAKANAN RINGAN DESA BUGO JEPARA Rosidah; Candra Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.370

Abstract

In Bugo Village, Jepara, an UMKM snack company makes a variety of loaves and cakes, such as moho bread and peanuts cakes. At present, small and medium-sized micro-food snack business (UMKM) in Bugo Village, Jepara has set the selling price of products based on market prices. However, further analysis of the production price of raw materials from the cost structure of production has not been carried out by UMKM snacks Village Bugo, Jepara. As a result, they do not have the ability to evaluate the financial performance of the business that they have been doing all this time. The purpose of this research is to analyze the cost structure of production at UMKM that produces snacks in Bugo Village, Jepara. In addition, this research will evaluate the financial performance of the enterprise, i.e. the profits earned by that enterprise. The research uses information from UMKM snack owners in Bugo Village, Jepara and their observations. The total production cost of Rs.1,173,000 consists of raw material costs, direct labour costs, overhead factory costs using the full costing method. If they use the selling price of the current market product, they still get a profit.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK KENDARAAN BERMOTOR DI WILAYAH KABUPATEN GARUT Lena Sri Rahayu Putri; Candra Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.378

Abstract

This study aims to find out how the effectiveness and contribution of motor vehicle tax revenues in the Garut Regency in 2019-2023 using effectiveness ratio analysis. The method in this study uses a descriptive method using a qualitative approach. Data collection techniques using library research and field research. Based on the results of the study, the average level of effectiveness of motor vehicle tax revenue in Garut Regency in 2019-2023 reached 96,14% and was categorized as effective, and the contribution of Motor Vehicle Tax to Regional Income in Garut Regency in 2019-2023 was categorized as moderate with average the average contribution rate reached 29.67%.
Co-Authors Dian Febriana Eka Nurlaeli Lena Sri Rahayu Putri Putri Zahara Rahma Andhira Yusup Rosidah