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All Journal Research Report - Social Science Jurnal Ekonomi dan Bisnis Jurnal Abdimas Bina Bangsa Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Ledalero

Elvy Maria Manurung

Fakultas Ekonomi, Universitas Katolik Parahyangan

Author-ID : 3533814

Arts Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS TERHADAP SISTEM DAN PROSEDUR PELAPORAN PERPAJAKAN (Studi Kasus PT SRIWIJAYA, BANDUNG) Lusy Suprajadi; Elvy Maria Manurung; Sylvia Kumala Dewi
Research Report - Humanities and Social Science Vol. 1 (2011)
Publisher : Research Report - Humanities and Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.85 KB)

Objek penelitian adalah analisis terhadap sistem dan prosedur pelaporan perpajakan di PT Sriwijaya. PT Sriwijaya merupakan perusahaan yang bergerak di bidang perdagangan kain untuk industri otomotif (lokal dan ekspor), dengan skala menengah ke atas. PT Sriwijaya berencana melakukan restitusi PPN untuk tahun pajak 2010. Untuk memperlancar pemeriksaan pajak yang dilakukan oleh Fiskus, PT Sriwijaya harus mempunyai dokumentasi yang baik terkait dengan perhitungan dan pelaporan pajaknya. Oleh karena itu, penelitian ini bermaksud untuk meneliti tentang sistem dan prosedur pelaporan perpajakan yang dijalankan oleh PT Sriwijaya saat ini.Sistem pemungutan pajak yang dianut di Indonesia adalah sistem self assessment yang memberikan wewenang, kepercayaan, tanggung jawab kepada wajib pajak untuk menghitung, memperhitungkan, membayar, dan melaporkan sendiri besarnya pajak yang harus dibayar. Untuk menguji pemenuhan kepatuhan Wajib Pajak dalam menjalankan sistem self assessment, Fiskus melakukan pemeriksaan (Setiawan dan Musri, 2007:22). Adanya ketentuan mengenai pemeriksaan, Wajib Pajak sebaiknya menyusun sistem dan prosedur pelaporan demi terlaksananya pemenuhan kewajiban perpajakan dan terhindar dari pengenaan sanksi.Berdasarkan observasi dan wawancara yang telah dilakukan, dapat disimpulkan bahwa dari sisi waktu, tidak ada keterlambatan pelaporan SPT Masa PPN maupun PPh, namun dari sisi prosedur pelaporan pajaknya, masih ada beberapa kelemahan. Kelemahan tersebut terkait dengan pengarsipan dokumen dan tidak adanya pengecekan ulang sebagai aktivitas pengendalian, sehingga memungkinkan terjadinya kesalahan (human error). Untuk mengatasi permasalahan tersebut ditambahkan proses pengecekan terhadap kelengkapan data dan kebenaran data yang diperlukan dalam dokumen perpajakan, serta disarankan untuk melakukan pengarsipan secara berurut terhadap dokumen perpajakan khususnya faktur pajak. Selain itu perlu ditambahkan proses pengecekan terhadap pekerjaan yang telah dilakukan Supervisor Accounting oleh Kepala Bagian Accounting, serta perlu dilakukan penomoran (prenumbered) terhadap dokumen-dokumen yang terkait dengan perpajakan.

PENGELOLAAN KEUANGAN OLEH PENGUSAHA PEREMPUAN PADA BEBERAPA BISNIS KREATIF DI BANDUNG (Studi Kasus Pada Bisnis Kreatif : fesyen, kerajinan, dan film) Inge Barlian; Budiana Gomulia; Elvy Maria Manurung
Research Report - Humanities and Social Science Vol. 1 (2012)
Publisher : Research Report - Humanities and Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4553.405 KB)

Purpose-This paper presents interviews with several women entrepreneur in Bandung who dedicate herself in creative businesses. These creative businesses give challenges to woman today to take a part, as an entrepreneur beside a woman.Design/methodology/approach – The research use qualitative methods with discource analysis with following step : observation, deep interviews and focus group discussion.Findings – The interviews describe that challenged by the economy doesn’t make women entrepreneur in Bandung stop to create. There are five women who have interviewed, and all of them have passionate, always come with new and bright ideas. All of them got supported by their family. With inadequate financial literacy (management) and improper accounting, they still could manage the mixed sources of fund to great succeed, but they have to fix the problem in the future.Originality/value – This paper gives insights that todays women in Bandung are more empowered and stand equally with their men counterpart.Keywords : women entrepreneur, creative business, financial management.

Kajian Sistem Pengendalian Internal Atas Peneriman dan Pengeluaran Kas Elvy Maria Manurung; Puji Astuti Rahayu; Fadhilah Eka Wardhana; Grace Natalia Sutanto; Janice Finisa; Sri Mulyani
Research Report - Humanities and Social Science Vol. 2 (2014)
Publisher : Research Report - Humanities and Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3209.157 KB)

Laporan keuangan disusun bertujuan untuk memberikan informasi tentang posisi keuangan, kinerja dan arus kas perusahaan. Laporan keuangan diharapkan dapat membantu pengguna laporan keuangan dalam pengambilan keputusan bisnis pada saat sekarang dan yang akan datang, serta menunjukkan pertanggungjawaban manajemen atas penggunaan sumber-sumber daya yang dipercayakan kepada mereka. Pertanggungjawaban manajemen terhadap sumber daya salah satunya adalah kas. Dengan adanya pengendalian internal yang optimal, diharapkan dapat memberikan informasi keuangan yang akurat. Beberapa penelitian telah dilakukan, diantaranya mengenai “Evaluasi Penerapan Sistem Pengendalian Intern Penerimaan Kas Pada Rumah Sakit Gunung Maria di Tomohon” (Pakadang,2013). Sebagian besar aspek yang diteliti relatif sama, diataranya membahas lingkungan pengendalian, perkiraan resiko yang akan timbul, sistem informasi, kegiatan pengendalian dan pemantauan. Perbedaan penelitian ini dengan penelitian sebelumnya adalah (i) obyek penelitian (ii) metodologi penelitian, dan (iii) tujuan penelitian.Pada penelitian ini dibandingkan empat perusahaan dalam dua jenis usaha, yaitu perusahaan dagang dan perusahaan manufaktur. Penelitian ini bertujuan untuk mengkaji sejauh mana penerapan sistem dan prosedur terhadap penerimaan dan pengeluaran kas sehingga pengendalian internal dapat diwujudkan secara memadai untuk menghindari fraud dan meningkatkan keakuratan pelaporan keuangan.serta bagaimana perusahaan dagang berbeda dengan perusahaan manufaktur dalam hal pengendalian internal terhadap uang kas, upaya yang dilakukan Penelitian ini akan dilakukan pada dua perusahaan manufaktur yaitu PT.MGJ dan PT.SSM, serta dua perusahaan dagang, yaitu PT.MDI, dan PT.PSJ untuk membandingkan pengendalian internal atas kas pada kedua jenis perusahaan yang diteliti.Penelitian menggunakan metode kualitatif yaitu melalui cara observasi, wawancara, kuesioner, penelusuran dokumen dan diskusi kelompok dalam penilaian sistem pengendalian internal keempat perusahaan. Hasil penelitian menunjukkan bahwa dari keempat perusahaan yang diteliti PT.MGJ mempunyai pengendalian internal yang paling memadai sebesar 97%, PT.MDI sebesar 91% dan PT.SSM sebesar 89%, sedangkan PT.PSJ memiliki pengendalian internal yang belum memadai yaitu sebesar 29%. Walaupun PT.MGJ, PT.MDI dan PT.SSM mempunyai pengendalian internal yang lebih baik namun masih terdapat beberapa kelemahan pengendalian internal yang perlu ditanggulangi. Kata kunci : Sistem Pengendalian Internal, Penerimaan Kas, Pengeluaran Kas

PERUBAHAN PERAN PERGURUAN TINGGI MENJELANG 2O2O Elvy Maria Manurung
Bina Ekonomi Vol. 12 No. 2 (2008)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

We are facing the knowledge era in 2020. People will dependen on, and rely on their innovation capabilities to continue their lives. Human capabilities will increase (also their problems and requirements become much various and dynamic) as information technology to access ail of information needed progress. Boundary of problems become wider, and consequently models become more complex and interdicipline. This point addresses new challenges to the rote of universities. Graduates in this era should see problems and requirement not only from their single-lenses science, but from multi-lenses science, the interconection of one to another. This will help them wider their problems boundaries and consequently will make model more comprehensive and easier to understand. The next step, with comprehensive model, the correction needed can be done. In this era of knowledge, every situation will change. Universities will always be left behind and the graduates will always lack of knowledge. The situation will become more difficult if they stay in their old way: curriculum revision every s years, or 4 and 3. The main role of universities now is to build scientific way of thinking to stimulate graduates maturity/independency. They will not be the only producer of knowledge. They will act as colleagues/partners of knowledge creating. The university can no longer see themselves as "Maestros". The suitable self-concept for universities now is as entities for broadening boundary of natural science, social science and economy, engineering, and to spread research findings, and to become partner of knowledge creation for industry.

PERAN PENGETAHUAN DAN PROSES BELAJAR TERHADAP PERUBAHAN STRATEGI PRAKTEK BISNIS: SEBUAH ANALISIS WACANA TENTANG PERUBAHAN IKLIM Elvy Maria Manurung
Bina Ekonomi Vol. 15 No. 1 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Flooding and landslides are now beginning to be a daily sight in many areas in Indonesia. What recently happened, and quite terrifying is, the loss (drop down) street in the capital-city. Rainfall in some cities, seem evenly throughout the year. Geographical circumstances of Indonesian as an island Country looks began to change. Land start to shrinking white the ocean's broadening. The impact of this environment and natural changes, such as climate change, would certainly affect people’s lives. Disadvantages socially and economically will reduce the level of public welfare in general. This, in turn, will impact on business practices that had been occupied by businessmen. Willy-nilly, like it or 'not, they must begin to take into account the reality on the surrounding environment. The spread of knowledge through the media should respond by updating the values (corporate-value) that had been possessed by the company, learning how to change, and formulate a new one.

PENILAIAN RISIKO PENGENAAN SANKSI ADMINISTRATIF PERPAJAKAN ATAS PELAPORAN PAJAK (Studi Kasus pada PT "X" Bandung) Lusy Suprajadi; Elvy Maria Manurung; Sylvia Kumala Dewi C.
Bina Ekonomi Vol. 15 No. 2 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Tax reporting which is made based on good and prudent company finance report is getting more important to know and make by companies. This is according to the tax regulation still in effect. This is due to the system for collecting tax applied in Indonesia that is self assessment. The system gives the people authorization, trust, and responsibilities to the tax payer to count, pay, and report by themselves. The system gives them a kind of space to fulfill their tax obligation. Design and implementation of the system and procedure of tax reporting-by companies-will determine the quantity and obedience of companies in reporting their tax obligation. The system and procedure are by themselves a system for measuring the rate of risk of being penalized based on their finance report. The paper will analyze the research result in the design and implementation of the system and tax reporting procedure PT “X" in a company in Bandung. The methodology applied is descriptive evaluative, that is to examine the company current condition through observations, interviews, and documentations study. The result shows that the company still makes some mistakes in reporting its tax from which it receives consequence of being given tax penalty. It is recommended that the company starts to improve its system and procedure of tax reporting in order that tax penalty be reduced to the minimum and also increase the quality of its tax reporting.

INDUSTRI MOBIL NASIONAL : PERSPEKTIF BERLIAN PORTER Elvy Maria Manurung
Bina Ekonomi Vol. 16 No. 1 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Our national industry today does not have a basis yet for competitive advantage. Since the beginning of the aircraft industry (IPTN) decades ago up to the present, our country has not had yet the competitive advantage in one particular industry that can compete in a global trade. “Kiat Esemka” seems to encourage the emergence of national automobile industry. This also prove that our nation in this Creative Era (an era that emphasize creativity as a primary source) has the potential to compete with other countries. Although there is no prove yet as to whether we have the diamond in our country for competing successfully in automotive industry, or further to have the unique competitive advantage. However, the opportunity to have some competitive industries is open widely.Key words : national industry, competitive advantage.

IDENTIFIKASI MODAL KELUARGA PADA 3 UKM DI BANDUNG Budiana Gomulia; Elvy Maria Manurung
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

It is factual that the establishment of an SME generally starts with the family members or at least with the indirect support and family assistance. This study is focused on finding the role of capital provided by the family at the time of establishing and developing SME, either in the form of money capital and financial assets or in the form of values, or emotions-time-care. The research is performed with using qualitative methods, namely Multi Case Studies on three SMEs in Bandung which are selected as the research object. Results from recorded interview are coded according to the research theme. Pierre Bourdieu’s theory of capital is used to analyze and to explore meaning from the findings. The findings show that economic capital is not the only factor that plays a role in starting and developing businesses in the three cases. There are other capitals such as cultural capital and social capital. Symbolic capital can be built in line with the cultural and social capital accumulated along the life of the business.

Creativity and its paradoxes: How the Indonesia movie industry can survive Elvy Maria Manurung; Daniel Daud Kameo
Jurnal Ekonomi dan Bisnis Vol 24 No 1 (2021)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v24i1.3289

Creativity is the driving force of the global economy. Competitors will arguably outcompete companies that cannot accelerate creativity in terms of technology and innovation. Highly reliant on creativity, the movie industry exhibits tensions and dilemmatic situations from time to time. On the one hand, creativity is needed to produce high-quality cultural products. On the other hand, commercial success and market acceptance are crucial for survivability. This research explores the Indonesian movie industry in terms of creativity and commerciality and its relationship with the creativity paradox that is relatively understudied before. The research was conducted in 2015-2017 using the grounded method. We conducted several interviews with moviemakers and audiences and organized focused group discussions with experts (film-culture critics). The results show that filmmakers need to recognize this paradoxical situation and manage their creativity better. Besides cinematography and story-telling skills, a better understanding of consumer behavior, marketing strategies, innovation, and financing strategies are important factors in managing creativity in the movie industry.

Memahami Konstruksi Nalar Epistemologi Etnik: Sebuah Kajian Filosofis Elvy Maria Manurung; Yohanes Slamet Purwadi; Ignatius Bambang Sugiharto
Jurnal Ledalero Vol 21, No 1 (2022): Jurnal Ledalero
Publisher : Institut Filsafat dan Teknologi Kreatif Ledalero

In the 21st century, due to its incessant auto-criticism, the orientation of science is split into two. On the one hand, the monolythic tendency of positivism -with its physicalistic paradigm- is still prevalent. On the other, the tendency of openess toward the complexity of reality is also thriving. The latter would include the openess toward non physical variables or even toward esoteric experience. At this junction, the concept ofethnoepistemology is worth considering. With regard to this, this article seeks to see the fundamental differences between the universal-scientific epistemology and ethnoepistemology. Ethnoepistemology is examined in terms of its local ontological-worldview, which mostly is spiritual in character. It was found out that the local worldview generates a particular knowledge, with specific logic, method and vocabulary of its own. Complemented with some case-studies, the article comes up with the idea that the mistery of the world can be accessed from many points of view, resulting in different kinds of knowledge. That said, while scientific epistemology is not the only possible one, ethnopistemology can upgrade itself by learning from the work-ethos of scientific epistemology. Key words: episteme, worldview, logic, interdependency, holistic, experiential

Co-Authors Adelbertus Irawan J. H Budiana Gomulia Daniel D Kameo Fadhilah Eka Wardhana Grace Natalia Sutanto Ignatius Bambang Sugiharto Inge Barlian Janice Finisa Lusy Suprajadi Lusy Suprajadi Puji Astuti Rahayu Sri Mulyani Sukawarsini Djelantik Sylvia Kumala Dewi Sylvia Kumala Dewi C. Yohanes Slamet Purwadi

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