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ANALISIS STRATEGI PENGELOLAAN USAHA MIKRO DALAM UPAYA MENJAGA KEBERLANJUTAN USAHA (STUDI KASUS PADA USAHA MIKRO GENKI YOGHURT) Yoga Tantular Rachman; Eriana Kartadjumena; Bachtiar Asikin; R. Ait Novatiani; Debbie Christine; Yogo Heru Prayitno; Radhi Abdul Halim Rachmat
JURNAL ABDIKARYASAKTI Vol. 2 No. 2 (2022): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.252 KB) | DOI: 10.25105/ja.v2i2.12483

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan usaha mikro yang efektif dan efisien untuk jangka panjang dalam upaya meningkatkan laba usaha dan keberlanjutan dari usaha tersebut melalui penerapan akuntansi manajemen seperti penetapan harga pokok penjualan, harga jual, lalu akuntansi keuangan dalam penyusunan laporan keuangan dan digitalisasi akuntansi, strategi pemasaran dan inovasi produk. Metode yang digunakan dalam penelitian ini adalah metode deskriptif berdasarkan sumber dari literatur (jurnal, artikel, buku dan lain-lain).               Hasil dari penelitian ini akan memberikan gambaran yang kuat mengenai penerapan strategi dalam pengelolaan usaha mikro dalam upaya meningkatkan pendapatan, laba dan keberlanjutan usaha. Penentuan harga pokok produksi yang akurat akan menentukan ketepatan dalam menentukan harga jual produk serta menentukan strategi pemasaran yang tepat. Pelaporan keuangan yang memadai akan memberikan informasi bagi usaha itu sendiri dalam menentukan pengembangan usaha di masa yang akan datang. Digitalisasi pelaporan keuangan membuat alur informasi di perusahaan menjadi lebih cepat sehingga keputusan-keputusan dan strategi bisa segera ditetapkan seperti pengembangan atau inovasi produk
PENINGKATAN KEPATUHAN PERPAJAKAN UMKM MELALUI WORKSHOP PELATIHAN PERPAJAKAN UMKM DI KABUPATEN GARUT Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman; Dyah Purnamasari; Citra Mariana; Diah Andari; Yati Mulyati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i1.12580

Abstract

Tujuan dari Workshop pelatihan perpajakan UMKM di kabupaten garut ini adalah sebagai salah satu kontribusi akademis dosen terhadap negara dan masyarakat serta sebagai pemenuhan kewajiban tridarma dosen, sehingga di harapkan meningkatkan kepatuhan wajib pajak UMKM di kabupaten garut. Adapun Mitra dalam kegiatan ini adalah pemerintah kabupaten garut. Metode pelaksanaan kegiatan ini melalui pemaparan materi, simulasi perhitungan, pembuatan e-billing dan pengisian SPT. Hasil dari kegiatan ini adalah pelaku usaha UMKM di kabupaten garut dapat mengetahui kewajiban perpajakan nya mulai dari perhitungan, penyetoran dan pelaporan pajak. kegiatan ini berjalan dengan baik dengan banyaknya peserta yang antusias mengukuti pelatihan ini.
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MODERATIONG PROFITABILITY AND TAX AVOIDANCE IN THE PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION SECTORS IN 2014-2017 Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This study aims to find out whether profitability affects tax avoidance in the property, real estate and building construction sectors in 2014-2017 with corporate social responsibility (CSR) as a variable Moderate. The population in this study was 144 companies, real estate and construction in the 2014-2017 time frame. Using the purposive sampling method, 68 samples were obtained. The results showed that the data had met the requirements of classical assumptions, followed by hypothesis testing using multiple linear regression analysis and Moderated Regression Analysis (MRA). The test results show that profitability has a significant positive effect on tax avoidance, and the CSR variable as a moderating variable strengthens the positive effect of profitability on tax evasion
Analysis Of Land And Building Tax According To Islamic Economic Perspective Yoga Tantular Rachman
Review of Islamic Economics and Finance Vol 6, No 1 (2023): Review of Islamic Economics and Finance : June 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/rief.v6i1.54449

Abstract

This study aims to analysis of land and building taxes from the perspective of Islamic economics, uses a type of descriptive qualitative research. Sources of data and data collection for this study were obtained from library research, observation, interview and internet. The data analysis used is the data analysis model of Miles and Huberman. A data validity test in qualitative research includes credibility, transferability, dependability, and objectivity. According to the findings of this study, in Islamic economics, land and building taxes is synonymous with the term kharaj, it's just that kharaj during the Rosulullah SAW era was imposed only on non-Muslims. In Indonesia, taxes including land and building taxes are permissible by most ulema (jumhur ulema) as long as they are not included in the category of mukus or usry. So that the results of the analysis of land and building tax according to the Islamic Economic Perspective are in accordance with Islamic law as long as they are not included in the mukus or usry category, where land and building tax revenue is used for the construction of public facilities for the benefit of society and social justice in the ability of taxpayers to pay land tax and buildings.
TAXATION ANALYSIS OF EDUCATIONAL FOUNDATIONS IN INDONESIA Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Education is an important industry in any country. The government, through its authority, provides ideal support by contributing a share of the budget as well as tax breaks. This study aims to provide an overview of how the Education Foundation's tax obligations, both income tax obligations and value added tax obligations, and tax facilities provided by the government to the Education Foundation, so that the Education Foundation's actors can fulfill tax obligations in accordance with applicable regulations and optimize the facilities provided to the Education Foundation.