Article Per Year (5 Year)
p-Index From 2019 - 2024
0.751
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA Jurnal Ilmiah Universitas Batanghari Jambi Edumaspul: Jurnal Pendidikan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Owen De Pinto Simanjuntak
Universitas Sari Mutiara Indonesia
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Porang Cultivation Techniques for Improving the Welfare of the Sipahutar Village Community 1 Owen De Pinto Simanjuntak; Alfi Sapitri; Vivi Asfianti
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v3i2.2112

Abstract

Basically, there are many plants that are efficacious and have economic value, one of which is porang.Amorphophallus muelleri Blume is a type of porang that grows in Indonesia and has high economic value because the tubers contain glucomannan. Glucomannan is useful in food, health, cosmetics, and other industries. The benefits of glucomannan in health are lowering cholesterol levels, normalizing triglyceride levels in the blood, controlling blood sugar levels, and improving intestinal performance. The purpose of this activity is the use of porang as a companion plant that is cultivated to increase economic income in Sipahutar I Village, Sipahutar District, North Tapanuli Regency. The stages of the research method are 1) tissue culture techniques to obtain porang seedlings en masse, including making subcultures, maintaining culture results, and observing culture results; 2) Focus Group Discussion (FGD) method in the form of outreach and training on porang cultivation, production, maintenance, and marketing (digital marketing).
Pengaruh Struktur Modal dan Profitabilitas Terhadap Pajak Penghasilan Badan Non Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020 Owen De Pinto Simanjuntak; Anggi Pratiwi Sitorus; Rodi Syafrizal
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.851

Abstract

The purpose of this study was to examine whether capital structure and profitability affect corporate income tax partially and simultaneously. This research is included in the quantitative research. The population of this study is non-manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2020, with a population of 370 people. The total sample consists of 17 companies, of which he made 68 observations over a four-year study period. Sampling by target sampling technique. The statistical method used is multiple linear regression analysis using SPSS version 25 to process the data. The analytical methods used include traditional acceptance tests including descriptive statistics, normality, multicollinearity, heteroskedasticity, autocorrelation, and decision and hypothesis tests. The results of this study show that capital structure has a partially positive and insignificant effect, profitability has a partially positive and significant effect, and at the same time the significant probability values ​​of capital structure and profitability are non-economic It has been shown to have a positive and significant effect on public interest. Manufacturing Corporate Income Tax IDX 2017-2020 Listed Companies.
Analisis Penerapan Perencanaan Pajak PPh Pasal 21 Wajib Orang Pribadi di PT Sukses Anugrah Sejahtera Anggi Pratiwi Sitorus; Owen De Pinto Simanjuntak
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 1 (2023): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i1.3113

Abstract

PT. Anugrah Prosperous SuccessWhere this limited liability company is one of the businesses providing vehicle maintenance services.the reason why PT was chosen by the researcher.Because of the possibility of excessively high taxes, Anugrah Sejahtera's success, it is still possible to plan for these businesses' taxes to reduce their burden.This is consistent with the information regarding the Article PPH Income Tax's burden and benefit.This study aims to learn about and examine how PT applies income tax planning article 21 to individual taxpayers.Anugrah Prosperous SuccessResearch Strategies Gathering information as per research needs, assessing the information as worker finance for allowances and computing PPh 21 at PT.Achievement Anugrah Sejahtera, checking organization representative pay rates then, at that point, making charge anticipating compensations by expanding prohibited pay, directing meetings, choosing bookkeeping techniques that are as per charge guidelines lastly reaching determinations.This study's findings indicate that PT.According to the applicable Tax Law, Sukses Anugrah Sejahtera (SAS) has not calculated and deducted income tax from its employees.The conclusion then drawn is that PT employees.In the tax calculation section, Success Anugrah Sejahtera (SAS) has not fully mastered the applicable PPh21 tax regulations, such as determining job costs, using layers of progressive rates, and accepting sanctions for those without an NPWP.
Implementation of Education in Business Practice Courses for Management and Accounting Major Studies Mawardi Mawardi; Owen De Pinto Simanjuntak; Abdurohim Abdurohim; Rizka Elvira P; Akbar Akbar
Edumaspul: Jurnal Pendidikan Vol 7 No 1 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.506 KB)

Abstract

The purpose of this research is to analyze implementation of education in business practice courses for management and accounting major students. This type of research is qualitative research. Informants in the study are students who took business practice courses and opened a business, each of which consisted of 5 students majoring in management and 5 students majoring in accounting at Private Higher Education in Medan City. This study uses qualitative data analysis. Based on research results conducted on 5 students majoring in management and 5 students majoring in accounting at Private Higher Education in Medan City who are made as informants, it resulted that 9 out of 10 informants are motivated from business practice courses, and there is 1 informant who stated that he is not motivated from business practice courses.
Co-Authors Abdurohim Abdurohim Akbar Akbar Alfi Sapitri Mawardi Mawardi Rizka Elvira P Rodi Syafrizal Sitorus, Anggi Pratiwi Vivi Asfianti