Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB Unram Law Review
Sinta Andriyani
Unknown Affiliation
Education Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Electronic Registration of Liability Rights Arief Rahman; Wiwiek Wahyuningsih; Sinta Andriyani
Unram Law Review Vol 5 No 1 (2021): Unram Law Review (Ulrev)
Publisher : Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ulrev.v5i1.159

Abstract

This research aims to examine the inhibiting factor of electronic mortgage registration procedures. The type of this research is empirical normative legal research by using the statutory, conceptual and empirical approach. The result shows that the electronic registration of mortgage performed through several steps, namely: (1) login to the application of electronic land services; (2) choosing the mortgage service on the menu bar; (3) submit an application to make a mortgage file; (4) completing the entry; (5) uploading the necessary documents; (6) confirming file; (7) paying a deposit order for the security rights registration; (8) recording and issuance of mortgage certificate. While the inhibiting factors on the electronic registration of mortgages are: (a) there is some official land registrar (in short term known as PPAT) who do not understand the registration procedures of electronic mortgage rights services. (b) the PPAT has not validated and registered their data in the PPAT Partner application at mitra.atrbpn.go.id; (c) the creditors have not validated and registers in the financial services partners application at mitra.atrbpn.go.id (d) the certificate of land rights has not been validated which will be used as the object to grant a mortgage right. Before the deed of mortgage rights granted, at the time of the checking the PNBP can only be paid a day after the validation completed; (e) the server problem which often occurred when uploading the requirements and the deed documents; (f) the required documents for filing a mortgage rights application are not complete.
Analysis in the Implementation of Value Added Tax (VAT) and The Impact to Cooperative “X” Financial Statement Sinta Andriyani
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.034 KB)

Abstract

This study tends to understand about the implementation, payment, and reporting of Value-added Tax in Cooperative “X”. It is also aimed to explore the accounting treatment and its effect on the financial statement. To reach this goal, a researcher use qualitative method. Data is taken by Case Study approach with do some documentation, observation, interview, and literature study from the research object. The result conclude that the company has properly fulfilled the obligation of Value-added Tax and appropriately reported it based on Value-added Tax Act. However, Cooperative “X” is still has not yet acknowledged Value-added Tax of consignment goods, doing some improper conduct at making entries, classifying tax obligation account, and the absence of input and output tax. These conduct resulted in financial statement especially Balance Sheet statement. Keywords : VAT Implementation, VAT Payment, VAT Reporting, VAT Accounting, Financial Statement
Co-Authors Arief Rahman Wiwiek Wahyuningsih