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Elsa Alfa Maharani Yhola
Universitas Tulungagung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Penerapan PPh Pasal 23 Atas Jasa Boga Oleh Puskesmas Gondang Serta Prosedur Pemindahbukuan Pajak Karena Kesalahan Saat Penyetoran Elsa Alfa Maharani Yhola; Rifki Firdaus Sukma
JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 1 No. 1 (2021)
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.765 KB) | DOI: 10.36563/jamanta_unita.v1i1.418

Abstract

AbstractThe research was carried out to see the application of the calculation and payment of Article 23 Income Tax for Catering Services implemented by the Gondang Health Center, also aimed at knowing the tax book-entry procedure due to an error when depositing or paying taxes. This research uses an internal secondary data analysis method, because the main focus comes from real data on tax payments by the Gondang Health Center. In addition, the researchers also applied short interviews and observations, both participant and non-participant observations were used because they were considered to produce more accurate, complete and timely data. Based on research, Gondang Health Center has calculated and paid Article 23 Income Tax properly and in an orderly manner, but has never inputted withholding evidence in the e-Bupot PPh 23 application on the website of the Directorate General of Taxes. This means that the Treasurer of the Gondang Health Center still has the task of learning how to input cut evidence in e-Bupot in order to prove accountability for the orderly implementation of tax obligations on the collection of the catering service tax that is subject to Article 23 Income Tax. Abstrak Penelitian dilaksanakan untuk melihat penerapan dalam penghitungan dan pembayaran PPh Pasal 23 atas Jasa Boga yang diterapkan oleh Puskesmas Gondang, juga bertujuan untuk mengetahui prosedur pemindahbukuan pajak karena kesalahan saat penyetoran atau pembayaran pajak. Penelitian ini menggunakan metode analisis data sekunder internal, karena fokus utamanya bersumber dari data riil penyetoran pajak oleh Puskesmas Gondang. Di samping itu, peneliti juga menerapkan wawanacara singkat dan observasi, baik observasi partisipan maupun observasi non-partisipan digunakan karena dianggap akan menghasilkan data yang lebih akurat, lengkap dan tepat waktu. Berdasarkan penelitian, Puskesmas Gondang telah melakukan penghitungandan pembayaran Pajak Penghasilan Pasal 23 dengan baik dan tertib, namun belum pernah melakukan input bukti potong dalam aplikasi e-Bupot PPh 23 di laman milik Direktorat Jendral Pajak. Hal ini berarti Bendahara Puskesmas Gondang masih memiliki tugas untuk belajar cara input bukti potong dalam e-Bupot demi membuktikan akuntabilitas atas tertibnya pelaksanaan kewajiban perpajakan atas pemungutan pajak jasa boga yang dikenakan PPh Pasal 23.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN PADA INDEKS KEPUASAN MASYARAKAT TERHADAP PELAYANAN KESEHATAN OLEH RSUD DR. ISKAK Angga Febrianto; Elsa Alfa Maharani Yhola; Rifki Firdaus Sukma
JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 1 No. 2 (2021)
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v1i2.473

Abstract

AbstractThe level of community satisfaction is influenced by a management control system that is in synergy with a shared commitment. This study aims to analyze the effect of the management control system on the community satisfaction index on health services by RSUD dr. Iskak. The method used is external secondary data analysis, where the data obtained from the official website of RSUD dr. Iskak is data that is considered reliable as the basis of research. This is in line with the increasingly modern digital era, which must be used to make work easier and add insight. The main point of all this research concludes that all the strategies carried out by the management of RSUD dr. Iskak paid off. The management control system that they have launched is actually implemented in tandem with the commitment of all service providers, which becomes a complete and comprehensive force capable of becoming a strong weapon that climbs the ladder of the organization's vision. This is the main factor for the high community satisfaction index score obtained by RSUD dr. Iskak. AbstractThe level of community satisfaction is influenced by a management control system that is in synergy with a shared commitment. This study aims to analyze the effect of the management control system on the community satisfaction index on health services by RSUD dr. Iskak. The method used is external secondary data analysis, where the data obtained from the official website of RSUD dr. Iskak is data that is considered reliable as the basis of research. This is in line with the increasingly modern digital era, which must be used to make work easier and add insight. The main point of all this research concludes that all the strategies carried out by the management of RSUD dr. Iskak paid off. The management control system that they have launched is actually implemented in tandem with the commitment of all service providers, which becomes a complete and comprehensive force capable of becoming a strong weapon that climbs the ladder of the organization's vision. This is the main factor for the high community satisfaction index score obtained by RSUD dr. Iskak.
PENERAPAN PENYALURAN DANA BOK SECARA CASHLESS MELALUI BNI DIRECT Elsa Alfa Maharani Yhola; Yohanes Baptista Husada
JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 3 No. 1 (2023)
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v3i1.801

Abstract

Abstract Since 2010, the Government has launched a Health Operational Assistance program, hereinafter referred to as the BOK Fund. This study aims to analyze the application of cashless distribution of BOK funds through BNI Direct. This study uses a qualitative method with a descriptive approach to explain matters relating to the cashless distribution of BOK funds through BNI Direct. The data used in this study is secondary data, using the literature study method, where with this method the author can obtain many sources of information without consuming a lot of money, time and effort, because the sources collected are obtained from the official websites of the Ministry of Finance, Ministry of Health and BNI Direct. The results of the study "Implementation of Cashless BOK Fund Distribution Through BNI Direct" can be concluded that the role of technology in the economy plays an important role in everyday life. Cashless distribution of BOK funds through BNI Direct allows for a more efficient and fast process. By using this method, funds can be directly transferred electronically to beneficiary accounts without the need for manual processes such as checking and cash distribution. Through BNI Direct, all transactions can be recorded clearly and transparently. Information regarding funds disbursed, dates and recipients can be easily tracked and verified. This helps increase accountability in the use of BOK funds. In this cashless system, the risk of losing or stealing cash can be reduced. Keyword: BOK, BOK Fund Distribution, BOK Funds, BNI Direct, Cashless abstrak Sejak tahun 2010, Pemerintah meluncurkan program Bantuan Operasional Kesehatan yang kemudian disebut Dana BOK. Penelitian ini bertujuan untuk menganalisis penerapan penyaluran dana BOK secara cashless melalui BNI Direct. Penelitian ini memakai metode kualitatif dengan pendekatan deskriptif untuk menjelaskan hal yang berhubungan dengan penyaluran dana BOK secara cashless melalui BNI Direct. Data yang dipakai dalam penelitian ini yaitu data sekunder, dengan memakai metode studi pustaka, dimana dengan metode ini penulis mendapatkan banyak sumber informasi tanpa memakan banyak biaya, waktu dan tenaga, karena sumber yang terhimpun didapatkan dari laman resmi Kementerian Keuangan, Kementerian Kesehatan dan BNI Direct. Hasil penelitian “Penerapan Penyaluran Dana BOK Secara Cashless Melalui BNI Direct” ini dapat disimpulkan bahwa peranan teknologi dalam perekonomian sangatlah berperan penting dalam kehidupan sehari-hari. Penyaluran dana BOK secara cashless melalui BNI Direct memungkinkan proses yang lebih efisien dan cepat. Dengan menggunakan metode ini, dana dapat langsung ditransfer secara elektronik ke rekening penerima tanpa perlu proses manual seperti pengecekan dan penyaluran secara tunai. Melalui BNI Direct, semua transaksi dapat tercatat dengan jelas dan transparan. Informasi mengenai dana yang disalurkan, tanggal, dan penerima dapat dengan mudah dilacak dan diverifikasi. Hal ini membantu meningkatkan akuntabilitas dalam penggunaan dana BOK. Dalam sistem cashless ini, risiko kehilangan atau pencurian uang tunai dapat dikurangi. Kata Kunci: BOK, Penyaluran Dana BOK, Dana BOK, BNI Direct, Cashless
Co-Authors Angga Febrianto Rifki Firdaus Sukma Rifki Firdaus Sukma Yohanes Baptista Husada