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All Journal Jurnal Plans : Penelitian Ilmu Manajemen dan Bisnis Owner : Riset dan Jurnal Akuntansi Methosika: Jurnal Akuntansi dan Keuangan Methodist JBK Majalah Ilmiah METHODA Indonesian Journal of Economics, Entrepreneurship, and Innovation
Edison Sagala
Universitas Negeri Medan
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS PPH 21 TERHADAP GAJI KARYAWAN PADA PT. KENCANA UTAMA SEJATI Desi Desi; Edison Sagala
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
Publisher : STIE-PMCI

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Abstract

Salaries are strongly associated with taxes. Income earned by employee is always deducted income tax. Not all companies pay income tax with held. There are some companies that only bear half of the income tax, there are also companies that ask their employees to bear their own income tax. Income Tax Clause 21 shall constitute income tax in respect of the work, services and activities carried out by individual taxpayer. The income received in the form of salary, honorarium, allowances and other payments with any name in connection with the work, services or activities undertaken by the taxpayer personally in the country. The amount of Income Tax Clause 21 that must be deducted depends on who the Taxpayer is and what form of income is received and the amount of income received. Method in taking the data is purposive sampling. The data used is data from PT. Kencana Utama Sejati. Methods data analysis used in this study is quantitative methods and Techniques data analysis used is literature study techniques, interview techniques and documentation techniques. The results of this study that many employee status errors that are not updated in accordance with current employee conditions. So that the occurrence of errors in the calculation, the amount reported and the excess in deposting Income Tax Clause 21. Key Words: salaries, Income Tax Clause 21, Calculation, reporting, deposit.
ANALISIS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANG PADA PT. PANCA KURNIA NIAGA NUSANTARA MEDAN Fanny Angkasa; Edison Sagala; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 5 , No 1: Jurnal Bisnis Kolega (JBK), Juni 2019
Publisher : STIE-PMCI

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Abstract. This research was conducted at PT. Panca Kurnia Niaga Nusantara Medan. As a company engaged in the distributor of fertilizer and agrochemical products, companies must have good internal control of merchandise inventory. Internal control can be said to be good if it has been implemented in accordance with the COSO (Committee of Sponsoring Organizations). The purpose of this study is to find out and analyze internal controls at PT. Panca Kurnia Niaga Nusantara Medan.This type of research is a descriptive research with a case study at PT. Panca Kurnia Niaga Nusantara Medan is by analyzing the internal control of merchandise inventory at PT. Panca Kurnia Niaga Nusantara Medan.Based on the results of the study indicate that most activities and documents relating to merchandise inventory and internal control of merchandise inventory are sufficiently in accordance with the Committee of Sponsoring Organizations (COSO) but still require a little change to improve the accuracy of employee and the separation of duties that are still need to be applied in the company. Keywords: Internal Control, Merchandise Inventory.   
PENGARUH STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PT. ASURANSI RELIANCE INDONESIA Rahmat Hidayat Harahap; Vienlly Wietono; Edison Sagala; Elidawati
JURNAL BISNIS KOLEGA Vol 5, No 2 : Jurnal Bisnis Kolega (JBK), Desember 2019
Publisher : STIE-PMCI

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Abstract. Capital structure is related to the amount of long-term debt in the form of a term loan and own capital used to finance the company's assets. Capital structure is also very important for the company because it involves the policy of using the most profitable sources of funds and is part of the financial structure as a permanent expenditure that reflects the comparison between long-term debt with own capital seen from the asset side that reflects the wealth structure in a company. Companies that have high profits will have large internal funding capabilities and can optimize their financial management. By looking at the benefits of a company, it can be determined that the company includes a large company or a small company. The purpose of this study is to test and analyze how the influence of asset structure and profitability on the capital structure at PT. Asuransi Reliance Indonesia Medan branch 2015-2017.The research method used in this study is a quantitative method approach. In this study the data used are primary and secondary data. The data analysis technique used is multiple linear regression. This analysis uses a sample of 31 data. Results based on simultaneous analysis of asset structure and profitability do not affect the capital structure at PT. Insurance Reliance Indonesia. Partially, the asset structure variable to the capital structure has no effect and there is a variable profitability that does not affect the capital structure at PT. Insurance Reliance Indonesia.                            Keywords: Asset Structure, Profitability, Capital Structure.  
Co-Authors Albert Albert Deltri Mayuni Desi Desi Dona Elvira A.S Elidawati Elidawati Elidawati Erika Erika Fanny Angkasa Henry Henry Hermiyetti Jamaluddin Jerry Arlis Harahap Lisna Hutahean Nora Efrita Nasution Rahmat Hidayat Harahap Sandri Joito Manjorang Thomas Sumarsan Thomas Sumarsan Goh Tri Hartati Sukartini Hulu Vienlly Wietono Witya Shalini