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All Journal JURNAL PENDIDIKAN TAMBUSAI Management Studies and Entrepreneurship Journal (MSEJ) BUDGETING : Journal of Business, Management and Accounting Jurnal Riset Manajemen dan Akuntansi (JURIMA)
Dince, Maria Nona
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : BUDGETING : Journal of Business, Management and Accounting

 1 
Penerapan Pajak Bunga Deposito Berjangka pada Pusat Koperasi Kredit Swadaya Utama Sania, Sania; Dince, Maria Nona; Rengga, Andreas
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

Credit cooperatives are also referred to as savings and loan cooperatives, savings and loan cooperatives are non-bank financial institutions in charge of providing services, in the form of deposits and other savings, income from stock and securities transactions in the form of loans and money storage for members. Based on Article 4 paragraph (2) of Law of the Republic of Indonesia Number 7 of 1983, and now Article 4 paragraph 2 of Law Number 36 of 2008. In its regulations, it is determined that on other income on the stock exchange, income from the transfer of property in the form of land and / or buildings and certain other income, the imposition of taxes is regulated by Government Regulations. The research method used is the Comparative Quantitative method. The results and conclusions of this study are that this study investigates the application of term deposit interest tax at the Main Self-Help Credit Cooperative Center. Inpractice, the Main Self-Help Credit Cooperative Center does not apply Final Income Tax Article 4 Paragraph 2 to Time Deposits at a rate of 10% but applies Article 23 Income Tax at a rate of 15%, this is due to the application of the interest tax rate on time deposits in the deposit depository cooperative is a legal entity not an individual. Keywords : Income Tax article 4 (2) on deposit interest, Savings and Loans Cooperative, Time Deposit,
Analisis Sistem Pengendalian Intern dalam Menunjang Efektivitas Prosedur Pemberian Kredit pada KSP Kopdit Hiro Heling Cabang Utama Silviana, Maria; Dince, Maria Nona; Rengga, Andreas
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9273

Abstract

This reaseach aims to determine the implementation of internal control system in supporting the effectiveness of the credit granting system at KSP Kopdit Hiro Helingmain branch.Data collection used in this research used interview and observation methods.This type of research used qualitative descriptive analysis techniques by comparing the internal control system thas been implemented at KSP Kopdit Hiro Heling with the internal control system according to COSO Framework (2011).The results of this research indicate that the implementation of an internal control system to support the effectiveness of kredit granting procedures at KSP Kopdit Hiro Heling main branch and according to the COSO Framework (2011) has beeb implemented but there is still an internal control component,namely the control environment in inadequate because the organizational structure does not yet special staff at SPI (internal supervisory unit) Keywords : Credit Granting Procedure, Intenal control system.
Co-Authors Rangga, Yoseph Darius P. Rengga, Andreas Sanga, Konstantinus Pati Sania, Sania Sengari, Maria K. Nini Silviana, Maria Tokan, Maria Goreti Mao