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ANALISIS TINGKAT EFEKTIVITAS PENERAPAN SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK HIBURAN PADA PENDAPATAN ASLI CIREBON Itat Tatmimah; Muzayyanah Muzayyanah; Rinni Indriyani; Fitriya Sari; M Djajuli
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 1 (2021): Edisi Januari - April 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.vol5.iss1.pp1201-1209

Abstract

This reseach aims to analyse the implementation of the entertainment tax-voting system in Cirebon. method using descriptive analysis. The subject of the Sub-Division head of indigenous revenue, the regional field staff of indigenous revenue, the budget agency, the Regional Representative Council of Cirebon. The result of data obtained that the voting mechanism is initiated from registration and logging, determination, depositing, accounting and reporting as well as billing tax collection conducted by the financial agency of the city of Cirebon in accordance with the prevailing regulations, as well as the procedure of objection and appeal, correction, cancellation, reduction of provisions, elimination or reduction of administrative sanctions and refund of overpaid entertainment tax .
ANALYSIS OF THE IMPLEMENTATION OF EMKM FINANCIAL ACCOUNTING STANDARDS IN THE PREPARATION OF FINANCIAL REPORTS ON MSMEs, MICRO, SMALL AND MEDIUM ENTITIES (CASE STUDY OF STRAWBERRY DELIGHT IN CIREBON CITY) Kokoh Nopangga; Surono Surono; Endah Nurhawaeny K; Fitriya Sari; Taufik Aziz
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2700

Abstract

Analysis of the Implementation of EMKM Financial Accounting Standards in Preparing Financial Statements for MSMEs (Case Study of Strawberry Delight in Cirebon City). Essay. This study aims : (1) to determine the implementation of MSME financial reporting in accordance with SAK EMKM. (2) This is to determine how to prepare MSME financial reports in the context of Implementing SAK EMKM. (2) To find out the obstacles faced by MSME actors and provide solutions in the context of implementing SAK EMKM. The correct accounting cycle has not been implemented by MSME management. This research is a qualitative research using nterview and documentation data collection techniques. The results of this study indicate that Strawberry Delight has not implemented the preparation of financial statements in accordance with SAK EMKM. Management's ignorance of SAK-EMKM is required in preparing the financial statements of the entities they manage or the businesses they operate. Keywords: Application of SAK EMK; Preparation of Financial Report ; SAK EMKM Standards