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ANALISIS LAPORAN ARUS KAS PADA DINAS KOMUNIKASI DAN INFORMATIKA KABUPATEN SOLOK TAHUN ANGGARAN 2019: ANALISIS LAPORAN ARUS KAS PADA DINAS KOMUNIKASI DAN INFORMATIKA KABUPATEN SOLOK TAHUN ANGGARAN 2019 Melli Herfina; Hengky Saputra
Ekasakti Jurnal Penelitian & Pengabdian Vol. 1 No. 1 (2020): (EJPP) Ekasakti Jurnal Penelitian & Pegabdian (November 2020)
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ejpp.v1i1.94

Abstract

Laporan arus kas adalah salah satu laporan keuangan yang digunakan oleh keluarga, perusahaan dan pemerintah, baik pemerintah daerah maupun pemerintah pusat, dimana laporan ini sangat berguna bagi pengguna laporan keuangan untuk memperolah gambaran tentang mutasi kas akibat dari aktivitas yang dilakukan. Penelitian ini bertujuan Untuk mengetahui apakah laporan arus kas pada Dinas Komunikasi dan Informatika Kabupaten Solok sudah berjalan dengan efektif dan untuk mengetahui kinerja Dinas Komunikasi dan Informatika Kabupaten Solok berdasarkan laporan arus kas. Metode analisis yang digunakan dalam penelitian ini adalah metode deskriptif dimana, metode deskriptif adalah teknik yang menggolongkan, menganalisis, dan menginterpretasikan data yang diperoleh sehingga dapat memberikan gambaran yang jelas mengenai keadaan yang diteliti. Dinas Komunikasi dan Informatika Kabupaten Solok sudah menyajikan laporan arus kas dengan baik dan efektif sesuai dengan Peraturan Pemerintah Nomor 24 Tahun 2005 tentang Standar Akuntansi Pemerintah dimana penyajian laporan tersebut sudah mencantumkan Laporan Realisasi Anggaran (LRA), Neraca, Laporan Arus Kas dan Catatan Atas Laporan Keuangan. Dari Catatan Atas Laporan Keuangan Dinas Komunikasi dan Informatika Tahun 2019, dapat disimpulkan bahwa kinerja Dinas Kominfo sudah berjalan dengan baik dengan pencapaian Pendapatan Asli Daerah (PAD) Dinas Kominfo mencapai angka yang lebih dari 100% dan secara umum sasaran-sasaran strategis yang ditetapkan dalam Rencana Kerja Tahunan Tahun 2019 telah dapat dipenuhi, meskipun rencana tersebut belum sepenuhnya tercapai 100%.
The Impact of Reduction SMES Tax on The SMES Growth Case Study in Padang City Ardiany, Yuli; Herfina, Melli; Putri, Sri Yuli Ayu
EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p203-211

Abstract

In 2018 the government agreed to only reduce the tax rate to 0.5 percent. This provision is stated in Government Regulation 23/2018. The purpose of this study is to look at the impact of reducing SMEs tax rates on the growth of SMEs in the city of Padang. This type of research is comparative. Data collection techniques in this study are documentation techniques. The population in this study is the SMEs of Padang City the sampling method is purposive sampling. The analytical method used is the analysis of independent sample t-test. The results showed that the average number of SMEs in 2016 and 2017 or before the reduction in tax rates was 31,418.33, where the values in 2016 and 2017 were lower than in 2018 and 2019 at 32,417.33. This shows that there was an increase in the number of SMEs after the reduction in the SMEs tax rate. The significance level of 2- tailed obtained indicates the probability of a significance level of 0.966.
PERHITUNGAN PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 23 TERHADAP JASA OUTSOURCING PADA PT. KARANG PUTIH SEJATI PADANG Herfina, Melli; Rahmawati, Ade
Jurnal Akademi Akuntansi Indonesia Padang Vol. 1 No. 1 (2021): Jurnal Akademi Akuntansi Indonesia Padang (April 2021)
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.707 KB) | DOI: 10.31933/jaaip.v1i1.259

Abstract

Article 23 Income Tax is income tax that is imposed on income of domestic taxpayers or permanent establishments that receive or obtain income from capital, delivery of services, or conduct activities other than tax deductions as referred to in Income Tax 21. One of the items that the tax object deducted by Income Tax 23 is outsourcing services. Outsourcing services are services that are delivered by workers to users of labor services by receiving rewards in the form of salaries, wages, honorariums, benefits and the like. The purpose of this thesis is to determine the calculation, deduction and reporting of income tax article 23 on outsourcing services. The research method used is descriptive analysis method, which is a method used to describe and discuss the state of the company based on the facts according to the object by means of field studies consisting of observations, interviews, and documentation. Based on the results of the study it can be concluded that the calculation, deduction and reporting of Income Tax article 23 are in accordance with the tariff and tax base.