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Novita Lestari Anggreini
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INDONESIA
Journal of Economics, Accounting, Tax and Management
Published by Politeknik TEDC
ISSN : -     EISSN : 29621712     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal ini diterbitkan oleh Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung, berisi tulisan yang diambil dari hasil penelitian dan kajian analisis di bidang Ekonomi. Akuntansi, Pajak dan Manajemen. Ruang lingkup jurnal ini mengenai Ekonomi Mikro, Ekonomi Makro, Akuntansi Keuangan, Akuntansi Manajemen, Governance, Akuntansi Sektor Publik, Pengauditan dan Fraud Auditing, Sistem Informasi Akuntansi, Perpajakan, Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 3 No 1 (2024): JECATAMA" : 6 Documents clear
PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA CV ANAK BANGSA CORP. Rum, Avid Inang; Latifah, Siti
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 1 (2024): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v3i1.824

Abstract

Penelitian ini berjudul Perhitungan, Penyetoran dan Pelaporan Pajak Pertambahan Nilai pada CV. Anak Bangsa Corp, yang memiliki tujuan untuk untuk menganalisis perhitungan, penyetoran dan pelaporan pajak pertambahan nilai pada CV. Anak Bangsa Corp. Dalam penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif, sedangkan pengumpulan data dilakukan dengan cara observasi, wawancara, dokumentasi, dan studi kepustakaan. Hasil penelitian menunjukkan bahwa dalam perhitungan Pajak Pertambahan Nilai pada CV. Anak Bangsa Corp sudah dilakukan sesuai dengan Undang-Undang Nomor 42 Tahun 2009 dengan tarif perhitungan sebesar 10% dari DPP dan menggunakan mekanisme pengkreditan pajak masukan dan keluaran. Sedangkan dalam Penyetoran dan pelaporan Pajak Pertambahan Nilai belum sepenuhnya sesuai dengan peraturan perpajakan yang berlaku dikarenakan pada bulan Januari, Februari dan Mei tahun 2021 mengalami keterlambatan dalam menyetor dan melaporkan pajak pertambahan nilainya, sehingga perusahaan dikenakan sanksi berupa bunga dan denda atas keterlambatan tersebut.
PENGARUH DIGITAL MARKETING DAN INOVASI PRODUKTERHADAP PENDAPATAN UMKM (STUDI KASUS PADA UMKM KEC.NATAR KAB. LAMPUNG SELATAN) Rizky, Nova Dwi; Isabella, Astrid Aprica; Sari, Pipit Novila
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 1 (2024): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v3i1.807

Abstract

Salah satu yang berperan penting dalam proses pemulihan ekonomi adalah UMKM. Karakteristik UMKM dapat dikatakan unik, karena jumlahnya mendominasi di dalam struktur perekonomian Indonesia, serta terus bertambah nasional dan menyerap 97% dari total tenaga kerja. Penelitian ini bertujuan untuk mengetahui bagaimana Pengaruh Digital Marketing dan Inovasi Produk Terhadap Pendapatan UMKM (Studi Kasus Pada UMKM Kec. Natar Kab. Lampung Selatan). Metode penelitian yang digunakan adalah metode kuantitatif asosiatif dengan pendekatan survei. Populasi dalam penelitian ini adalah pelaku usaha di Kecamatan Natar Kabupaten Lampung Selatan dengan total 30 pelaku usaha. Sampel yang digunakan dalam penelitian ini menggunakan teknik sensus dikarenakan jumlah populasi kurang dari 100. Teknik pengumpulan data dilakukan melalui metode observasi, wawancara dan kuesioner. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan dari pengaruh digital marketing dan inovasi produk terhadap pendapatan UMKM di Kec. Natar Kab. Lampung Selatan, yakni sebesar 0, 453 atau 45.3% dengan perolehan F hitung > F tabel atau 11.189 > 3,32 dan nlai signifikansi sebesar 0,000 < 0,05.
TINJAUAN ATAS PENGAKUAN PENDAPATAN DAN BEBAN PADA CV. CARAKA USAHA MANDIRI Paryati, Retno; Sukmawati, Gisella Putri
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 1 (2024): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v3i1.818

Abstract

This study aims to determine the recognition of income and expenses at CV. Caraka Usaha Mandiri. The method used in this research uses descriptive, comparative methods with a qualitative approach. The data collection technique was carried out by interview, literature research, and field research. The data collected was analyzed by means of data reduction, data presentation, and conclusion drawing. The results showed that the revenue and expense recognition of CV. Caraka Usaha Mandiri derived from the sale of goods is in accordance with SAK ETAP by using the accrual basis method, measuring income and expenses in accordance with the fair value of payments received, and presented in the profit and loss financial statements and balance sheets.
PERANCANGAN DAN IMPLEMENTASI SISTEM INFORMASI SIMPANAN DAN PEMBIAYAAN BERBASIS SYARIAH PADA KOPERASI DESA TANIMULYA (MENGGUNAKAN VISUAL BASIC 2013 DAN MYSQL) Putri, Sukma Fitria; Agustina, Riska
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 1 (2024): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v3i1.827

Abstract

The design of this sharia-based Savings and Financing Information System uses Visual Basic programming language and MySQL database. The system development method used is using the SDLC (System Development Life Cycle) approach, while for system testing using black box testing. The information system that has been implemented in the RT 03 RW 14 Cooperative of Tanimulya Village is a solution to the problems found in the system used previously... because this information system is a development of the system used in the previous system. Because this information system is a development of a system that has not been computerized to be computerized. This system has access rights that can be controlled by a login menu that functions to protect data security and can display the main menu according to the authority of the position owned by the user. In data processing, this information system functions for data entry related to principal savings, mandatory savings, wadi'ah (voluntary) savings and financing activities, so that the reports needed by the RT 03 RW 14 Cooperative of Tanimulya Village can be presented.
TINJAUAN ATAS PENGELOLAAN DANA DESA PADA KANTOR DESA SARIWANGI KECAMATAN PARONGPONG Bokings, Tri Pratiwi Olivia Riska; Anwar, Sifaul; Nurochman, Mochamad Ilham
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 1 (2024): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v3i1.829

Abstract

The purpose of this study is this research was conducted to determine the extent and how the management of village funds in Sariwangi Village Office, Parongpong District. The method used in this study uses a descriptive method with a qualitative approach. The data collection technique of this research was done by observation, interviews, literature study, and documentation. The types and sources of data in this study are RKP Desa, reports on the realization of the implementation of the village income and expenditure budget. The results showed that the management of village funds at the Sariwangi Village Office was in accordance with Government Regulation No. 113 of 2014. It is hoped that the management of village funds in Sariwangi Village, Parongpong District, which is in accordance with Government Regulation No. 113 of 2014 can be maintained and become even better in the future.
PERANCANGAN DAN IMPLEMENTASI SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN KAS PADA PAUDQU NURUL HUDA Upayarto, Budi; Septiani, Intan Tarisa
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 1 (2024): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v3i1.795

Abstract

The study aims to find out the procedures for cash receipts and disbursement information systems that are running to design cash receipts and disbursement information systems also to implement and test cash receipts and disbursements systems at PAUDQu Nurul Huda. PAUDQu Nurul Huda is a formal and non-formal educational institution ranging from 2-6 years old. Every operational activity that occurs at PAUDQu Nurul Huda requires funds that result in many transactions being carried out. The system currently used is manual recording which is still simple, resulting in inaccuracies in the results of calculations and recording. The method used to design and implement the system at PAUDQu Nurul Huda is a descriptive method, using the PIECES system analysis method and the waterfall system development method. Besides, to help make the application, the author uses the literature study method obtained from books and the internet related to this study. The final stage is system testing using the black-box testing method. The results of this study are in the form of an information system application for cash receipts and disbursements. The results of black-box testing show that the application is following the design that has been made and fulfills the functions needed in the form of processing, recording, and calculating data that is accurate and can be useful for the benefit of PAUDQu Nurul Huda.

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