Article Per Year (5 Year)
p-Index From 2019 - 2024
1.463
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Accounting and Business Journal
Junawan Junawan
UNIVERSITAS PEMBANGUNAN PANCA BUDI
Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Accounting and Business Journal

 1 
The Effect of Internal Control and Internal Audit on the Effectiveness of Lending at PT. BRI (Persero) Tbk Unit Jatinegara Binjai Ramina Anjani; Junawan Junawan
Accounting and Business Journal Vol 3 No 2 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The title of this research is “The Effect of Internal Control and Internal Audit on the Effectiveness of Credit Granting at PT. BRI (Persero) Tbk Unit Jatinegara Binjai”. This study aims to determine the effect of internal control and internal audit on the effectiveness of lending. The population used in this study were employees at PT. BRI (Persero) Tbk Unit Jatinegara Binjai. The sampling technique uses saturated samples. The sample size of 30 people. The type of data in this study are primary and secondary data. Data collection techniques using questionnaires, interviews, and documentation studies with data analysis techniques using a quantitative approach with multiple linear regression statistical tools. The results of this study indicate: 1) Internal control has a partially insignificant effect on the effectiveness of lending,
TAX PLANNING ANALYSIS FOR THE EFFICIENCY OF INCOME TAX AGENCY (STUDY OF PT ABDYA GASINDO) Miftha Rizkina; Junawan Junawan
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this paper is to determine whether the implementation of tax planning by PT. Abdya Gasindo can streamline corporate income tax. The writing method used is descriptive method, namely the method that collects, collects the data obtained and then interpreted and analyzed so that it is able to provide complete information for problem solvers at hand. The results of this study are expected to be able to provide information and input to Abdya Gasindo so that the company can carry out tax planning as an effort to improve tax payment efficiency to achieve maximum profit, but still within the framework of taxation regulations. The conclusion of this research is the implementation of tax planning by PT. Abdya Gasindo can streamline the tax burden payable.
Co-Authors , Yunita Sari Rioni Miftha Rizkina Ramina Anjani Roro Rian Agustin Sumardi Adiman