Article Per Year (5 Year)
p-Index From 2019 - 2024
0.947
P-Index
This Author published in this journals
All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis Terapan Jurnal Akademi Akuntansi (JAA) Jurnal EK dan BI
Andreuw Kristian Pantow
Politeknik Negeri Manado
Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
ANALISIS PENGHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 Pantow, Andreuw Kristian
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 1, No 3 (2013): JURNAL EMBA, HAL 110-229
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.392 KB) | DOI: 10.35794/emba.1.3.2013.1650

Abstract

Pajak merupakan iuran rakyat kepada kas negara berdasarkan undang-undang dengan tidak mendapat jasa timbal balik secara langsung. Pajak Penghasilan Pasal 21 adalah pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan dan pembayaran lain dengan nama dan dalam bentuk apapun sehubungan dengan pekerjaan, jabatan, jasa, dan kegiatan yang dilakukan oleh orang pribadi. Penelitian ini dilakukan pada Rumah Sakit Umum Bethesda GMIM Tomohon. Ada beberapa data yang digunakan, diantaranya daftar gaji pegawai, daftar perhitungan Pajak Penghasilan Pasal 21, Surat Setoran Pajak (SSP), Surat Pemberitahuan (SPT). Tujuan dari penelitian ini adalah untuk mengetahui apakah penghitungan, penyetoran, dan pelaporan Pajak Penghasilan Pasal 21 pada Rumah Sakit Umum Bethesda GMIM Tomohon telah sesuai dengan Undang-Undang Perpajakan No. 36 Tahun 2008 tentang Pajak Penghasilan. Berdasarkan hasil penelitian yang telah dilakukan pada Rumah Sakit Umum Bethesda GMIM Tomohon dapat diketahui bahwa Penghitungan Pajak Penghasilan Pasal 21 pada Rumah Sakit Umum Bethesda GMIM Tomohon sudah sesuai dengan Undang-Undang Perpajakan No.36 Tahun 2008. Untuk penyetoran dan pelaporan Pajak Penghasilan Pasal 21 pada Rumah Sakit Umum Bethesda GMIM Tomohon belum sesuai dengan Undang-Undang Perpajakan No. 36 Tahun 2008. Kata kunci: pajak penghasilan pasal 21
ANALISIS PENGHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 Pantow, Andreuw Kristian
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 1, No 3 (2013): JURNAL EMBA, HAL 110-229
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.1.3.2013.1639

Abstract

Pajak merupakan iuran rakyat kepada kas negara berdasarkan undang-undang dengan tidak mendapat jasa timbal balik secara langsung. Pajak Penghasilan Pasal 21 adalah pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan dan pembayaran lain dengan nama dan dalam bentuk apapun sehubungan dengan pekerjaan, jabatan, jasa, dan kegiatan yang dilakukan oleh orang pribadi. Penelitian ini dilakukan pada Rumah Sakit Umum Bethesda GMIM Tomohon. Ada beberapa data yang digunakan, diantaranya daftar gaji pegawai, daftar perhitungan Pajak Penghasilan Pasal 21, Surat Setoran Pajak (SSP), Surat Pemberitahuan (SPT). Tujuan dari penelitian ini adalah untuk mengetahui apakah penghitungan, penyetoran, dan pelaporan Pajak Penghasilan Pasal 21 pada Rumah Sakit Umum Bethesda GMIM Tomohon telah sesuai dengan Undang-Undang Perpajakan No. 36 Tahun 2008 tentang Pajak Penghasilan. Berdasarkan hasil penelitian yang telah dilakukan pada Rumah Sakit Umum Bethesda GMIM Tomohon dapat diketahui bahwa Penghitungan Pajak Penghasilan Pasal 21 pada Rumah Sakit Umum Bethesda GMIM Tomohon sudah sesuai dengan Undang-Undang Perpajakan No.36 Tahun 2008. Untuk penyetoran dan pelaporan Pajak Penghasilan Pasal 21 pada Rumah Sakit Umum Bethesda GMIM Tomohon belum sesuai dengan Undang-Undang Perpajakan No. 36 Tahun 2008.   Kata kunci: pajak penghasilan pasal 21
DESAIN LAPORAN KEUANGAN UMKM BERBASIS MICROSOFT EXCEL PADA SUNSHINE LAUNDRY Andreuw Pantow; Ivoletti M. Walukow; Christony Maradesa; Esrie A. N. Limpeleh
Jurnal Bisnis Terapan Vol. 5 No. 2 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i2.4693

Abstract

This study aims to design the financial statements of Sunshine Laundry using the Microsoft Excel application. The research method was descriptive qualitative. Instruments of data collection was down through interview in the form of questions regarding the recording of financial statements. While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business. The results of this study indicate that the design of financial statements with Microsoft Excel helps Sunshine Laundry in compiling financial reports in accordance with EMKM accounting standards. The design of financial reports using Microsoft Excel is assisted by data flow diagrams to describe the flow of the system consisting of a menu design sheet, module 1, module 2, price list, transaction list, account type, chart of account, general journal, income statement, and statement of financial position.
Penerimaan Mahasiswa Akuntansi atas Aplikasi Myob Accounting dengan Pendekatan Technology Acceptance Model Andreuw K. Pantow; Barno Sungkowo; Esrie A. N. Limpeleh; Antonius A. Tand
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.314

Abstract

This study aims to analyze the effect of perceptions of use, perceived ease of use and attitudes on the behavior interest of accounting students in using the Mind Your Own Business Accounting application with the Technology Acceptance Model approach. Data collection was carried out through a survey with a questionnaire to accounting students at Politeknik Negeri Manado. Analysis of research data using Partial Least Square. The results showed that when students felt the benefits and convenience of using accounting applications for the financial reporting process, it made them have the attitude to accept the use of these applications. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of accounting applications affect their intention to use the application. Conversely, the findings of this study do not prove the effect of ease of use of applications on the intention to use accounting applications as a means of making financial reports.
DESAIN LAPORAN KEUANGAN BERBASIS MICROSOFT EXCEL PADA TOKO BERKAT Andreuw Pantow
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 5 No 1 (2022)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v5i1.440

Abstract

This study aims to design the financial statements of Toko Berkat using the Microsoft Excel application. The research method was qualitative. Instruments of data collection was down through interview in the form of questions regarding the recording of financial statements. While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business. The system for recording financial reports at Toko Berkat is still done manually without using an application, so the accounting recording process is not in accordance with SAK EMKM. The financial reports at Toko Berkat are designed using Microsoft Excel. This research can overcome the problem of recording financial statements at Toko Berkat, although in practice the owner is still assisted by researchers to process financial reports using the system that has been created.
ANALISIS PENGGUNAAN MYOB ACCOUNTING SOFTWARE PADA MAHASISWA AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL Andreuw Kristian Pantow; Barno Sungkowo; Esrie A. N. Limpeleh; Antonius Tandi
Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i2.13223

Abstract

This study aims to analyze the effect of perceived usage, perceived ease of use and attitudes on the behavior interest of accounting students in using the MYOB Accounting application with the Technology Acceptance Model approach developed by Davis (1989). Data collection was carried out through a survey with a questionnaire to accounting students at Manado State Polytechnic. Analysis of research data using Partial Least Square (PLS). The results showed that when students felt the benefits and convenience of using the MYOB Accounting application for the process of preparing financial reports, it made them have the attitude to accept the use of the application. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of MYOB Accounting affect their intention to use the application. On the other hand, the findings of this study do not prove the effect of ease of use of applications on the intention to use MYOB Accounting as a means of making financial reports.
Co-Authors Antonius A. Tand Antonius Tandi Barno Sungkowo Christony Maradesa Esrie A. N. Limpeleh Esrie A. N. Limpeleh Ivoletti M. Walukow