HENDRA DWI PRASETYO
Program Studi Agroekoteknologi, Fakultas Pertanian, Universitas Udayana

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PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DI INDONESIA TAHUN 2017 Prasetyo, Hendra Dwi
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i3.50

Abstract

Sistem Self assessment ditetapkan undang undang dalam penghitungan, penyetoran dan pelaporan kewajiban perpajakan untuk Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan (PPh), Sedangkan Official assessment digunakan untuk menetapkan besaran pajak terutang jenis PPN dan PPh adalah pajak yang dikelola oleh pemerintah pusat yakni dibawah Kementerian Keuangan tepatnya Direktorat Jenderal Pajak (DJP). Sistem Self assessment mengandung makna bahwa sepanjang tidak ada pemeriksaan maka apa yang disampaikan Wajib Pajak (WP) dalam SPT dianggap benar oleh DJP. Jenis penelitian didalam penelitian ini adalah Eksplanasi Penelitian, yaitu penelitian komparatif (comparative research) untuk membandingkan penerapan atau implementasi e-filing terhadap kepatuhan wajib pajak di Indonsia Tahun 2017. Kepatuhan yang dimaksud adalah pemenuhan penyampaian Surat Pemberitahuan (SPT) Tahunan PPh Wajib Pajak (WP) Badan dan WP Orang Pribadi (OP). Kepatuhan yang diukur adalah rasio kepatuhan penyampaian SPT Tahunan dengan membandingkan antara jumlah penyampaian SPT Tahunan PPh Badan Dan OP (tidak termasuk pembetulan SPT Tahunan PPh).  
PERANAN BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP DISIPLIN LAPOR PAJAK Prasetyo, Hendra Dwi
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.971 KB) | DOI: 10.29062/mahardika.v17i3.98

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dan menganalisis budaya organisasi dan lingkungan kerja terhadap disiplin lapor  pajak. Jenis penelitian ini adalah asosiatif, jenis data yang dipergunakan adalah data primer. Pengumpulan data primer dilakukan melalui kuesioner. Metode analisis data menggunakan metode deskriptif dan metode kuantitatif yaitu dengan analisis regresi linier berganda. Populasi dalam penelitian ini adalah karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika. Sampel dalam penelitian ini menggunakan metode sampel jenuh, dengan jumlah sampel dalam penelitian ini adalah 38 orang. Budaya organisai secara parsial tidak berpengaruh terhadap disiplin lapor pajak pada karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika. Lingkungan Kerja secara parsial tidak berpengaruh terhadap disiplin lapor pajak pada karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika.
BUDGETING PARTICIPATION SYSTEM (BPS) ON MANAGERIAL PERFORMANCE IN THE DEVELOPMENT OF A THOUSAND HOUSES IN GRESIK CITY Kusmayati, Nindya Kartika; Wahib, Moh; Prasetyo, Hendra Dwi
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.472 KB) | DOI: 10.29062/mahardika.v18i3.168

Abstract

BPs can build an environment that may receive timely scope and information by subordinates, and in this environment, decision making can be easy and effective. Thus, subordinates can obtain accuracy of information and scope about overall organization and take the right position to reach the target organization by considering tasks more clearly. this research uses data a questionnaire with this research population is managers and core employees of the 1,000 house construction project in Gresik City. Secondary data for this research base on literature, interviews, and other sources such as books, the internet, and others. SPSS output results show generated regression of the influence of BPs on Managerial Performance. With the meaning increasing BPs, the higher value of Managerial Performance. The results in this study support the research conducted by Saidu et al. (2017), Tanase (2013), and Eker (2009), which stated that BPs had effect on Managerial Performance despite different research objects.
Application In Activity Based Costing (ABC) Calculation of Home Development Cost Prasetyo, Hendra Dwi; Rahardjo, Kusuma Adi; Supriadi, Iman; Kusmayati, Nindya Kartika; Moh Wahib
Ilomata International Journal of Tax and Accounting Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v1i4.116

Abstract

Activity based costing (ABC) is an improved system of the traditional one. This system is calculating costs that provide accuracy and relevance in allocating overhead costs. This system has an overall cost tracking compared to traditional systems. This research uses a descriptive method of case study approach, which can describe the existence of a variable, symptom or condition. Using this method adjusts the ability to answer the problem under study and hopes to be able to provide clear results and answers. The results of the calculation of housing construction cost using the ABC system on housing in Sidoarjo are able to describe results more accurately and do not cause distortion of costs.
ANALISIS STRATEGI PEMASARAN DALAM UPAYA MENINGKATKAN PENJUALAN PADA USAHA MAKARONI KRIUKZZ Ramadhan, Rizqi Putra; Bela, Ovin Liviana; Prasetyo, Hendra Dwi
Jurnal Bina Bangsa Ekonomika Vol. 15 No. 1 (2022): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v15i1.153

Abstract

The writing of this article was made with the aim of knowing what marketing strategies are used by Kriukzz business actors in increasing sales. In this study using a qualitative descriptive approach. The types and sources of data in writing this article are taken from primary data and secondary data. The analysis method used is descriptive analysis, where the marketing strategy refers to the concept of Marketing mix and uses SWOT analysis. Based on the analysis carried out in increasing the sales of this kriukzz macaroni using the 4P marketing mix and SWOT analysis (strengths, weaknesses, opportunities, threats). The results of this study can determine the implementation of the 4P marketing mix marketing strategy and SWOT method analysis in an effort to increase sales of Kriukzz products
ANALISIS LAPORAN KEUANGAN PENJUALAN PADA USAHA MAKARONI “KRIUKZZ” Syahrian, Fahmi; Ramadhan, Rizqi Putra; Rohmagin, Dena dwi; Faroha, Nur Alfi; Bela, Ovin Liviana; Prasetyo, Hendra Dwi
Jurnal Bina Bangsa Ekonomika Vol. 15 No. 1 (2022): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v15i1.154

Abstract

In writing accounting statements in the field of business which on actually simple, but always doing business always applying the rules that apply in the administration of existing financial standards. The Indonesian Agency of Accountants already has SAK-EMKM which was established in early 2018 this broken up business actors to compile financial statement. Writing this article aims to compile financial reports on the Student Entrepreneurship Program in the Makaroni Kriukzz business based on SAK_EMKM. In writing this article used qualitative, where the conclusions of article tell that PKM on in it KRIUKZZ business. In can be said result in financial statements on PKM it the Kriukzz business consist of financial statements, profit and loss statements and notes on financial statements