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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Dharma Laksana Jurnal Audit dan Perpajakan
Soemaryono Soemaryono
Universitas Wijaya Kusuma Surabaya
Economics, Econometrics & Finance Education Environmental Science Other

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Early Warning Sistem Perusahaan Era Pandemi Covid-19 Dwi Bhakti Iriantini; Soemaryono Soemaryono; Rudi Pratono
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.935

Abstract

To break the chain of spread of the Covid-19 virus, the Government implemented a policy of restricting people's movements. The fact that occurred due to restrictions on community activities, the wheels of the economy were disrupted, even some business activities were closed. The formulation of the research problem, how are the results of the analysis of the Springate, Altman, Grover and Zmijewski Bankruptcy prediction models in the Covid-19 pandemic era. The purpose of the study was to empirically test the springate, altman, grover and zmijewski bankruptcy prediction models in companies during the covid-19 pandemic era. The research subjects are companies listed on the Indonesia stock exchange for the hotel, restaurant and tourism sub-sector in 2020. The results of the springate model test (s-score) show that 25 companies are predicted to have the potential to go bankrupt, 3 companies are predicted to be healthy. Altman model (Z-Score) shows that 16 companies are predicted to have the potential to go bankrupt, 4 companies experience a slight potential for bankruptcy and 4 companies are healthy. The grover model (G-Score) shows that 6 companies are predicted to have the potential to go bankrupt, 22 companies are healthy. The zmijewski model (X-Score) shows that 1 company is predicted to have the potential to go bankrupt, 27 companies are predicted to be healthy. The four models that show the same results for companies that are predicted to be healthy are PT. Asia Sejahtera Mina, Tbk with the issuer code AGAR.
Pelatihan Laporan Perpajakan Bagi Siswa SMK Surabaya Soemaryono Soemaryono; Rudi Pratono; Ismangil Ismangil
Jurnal Pengabdian Dharma Laksana Vol 5, No 1 (2022): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v5i1.23438

Abstract

Pelaksanaan kegiatan   pengabdian   kepada   masyarakat   ini bertujuan   untuk  mengembangkan keilmuan khususnya bidang perpajakan bagi para peserta khususnya murid sekolah menengah kejuruan , serta memberikan  bekal    pengetahuan didalam meningkatkan  ketrampilan  praktek pelaporan perpajakan yang diterapkan oleh direktorat jenderal pajak.   Sasaran yang dituju adalah siswa Sekolah Menengah Kejuruan (SMK) Surabaya Jurusan Akuntansi. Kegiatan pengabdian masyarakat ini pesertanya sebanyak 40 siswa dan 5 orang guru pendamping.  Metode   pengabdian   kepada masyarakat   yang   dilakukan   dengan   cara   memberikan materi pengetahuan yang bersifat teori dan pratek   yang   dimulai   dari pemahaman pengertian perpajakan, pengertian pajak penghasilan, tarip pajak pengahasilan , jenis formulir perpajakan, fungsi masing-masing formulir perpajakan dan pengisian surat pemberitahuan pajak untuk wajib pajak orang pribadi maupun wajib pajak badan. Hasil yang dicapai dalam kegiatan ini para peserta atau siswa memahami teori perpajakan secara fundamental yang berlaku di indonesia Serta mampu memahami menghitung pajak penghasilan yang harus dibayar baik untuk wajib pajak orang pribadi maupun wajib pajak badan, prosedur pelaporan perpajakan, formulir-formulir yang harus dilengkapi dalam laporan perpajakan,  tata cara membayar pajak, melaporkan surat pemberitahuan perpajakan serta laporan pembetulan jika terjadi kesalahan didalam laporan perpajakan.
Pengaruh koneksi politik dan biaya terhadap knerja perusahaan sektor Pertambangan Soemaryono Soemaryono; Ismangil Ismangil
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 2 (2022): Artikel Research: Volume 2 Issue 2 Desember 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.199 KB) | DOI: 10.47709/jap.v2i2.2000

Abstract

The aim of this research is to empirically examine the influence of political connection factors and political cost factors on the performance of companies in the mining sub-sector. The population used in this study are mining sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020 with a total sample of 23 companies. The independent variables of this study are political connections and political costs, while the dependent variable is company performance which is measured by using Return on Assets (ROA). The analysis method uses multiple linear regression and the analysis model uses the t test. The results of the hypothesis test show that political connections have an influence on the performance of the mining sub-sector, while political costs have no effect on the performance of the mining sub-sector.
Co-Authors Dwi Bhakti Iriantini Ismangil Ismangil Rudi Pratono