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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM
Ventje Ilat
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : JURNAL RISET AKUNTANSI GOING CONCERN

 1 
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN KONSEP ECONOMIC ORDER QUANTITY (EOQ) PADA CV BREGAS LIKUPANG TIMUR MINAHASA UTARA Rostianti Blongkod; Ventje Ilat; Lidia Mawikere
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

Control and determination of the amount of raw material inventory is important for companies so that they can produce efficiently and make sales smoothly. The purpose of this study was to determine the analysis of raw material inventory control using the Economic Order Quantity method. The method used in this research is descriptive research with a qualitative approach. Data on the quantity of raw material orders, costs incurred in the production process, and also the production process carried out by the company. The results of this study indicate that the inventory of raw materials with the EOQ method is more efficient than company policy, the total cost of inventory issued by the company is higher and the frequency of ordering is also more than the Economic Order Quantity method, the cost of inventory issued is lower and the frequency of ordering is also higher. a little.
ANALISIS PERHITUNGAN DAN PELAPORAN PPh PASAL 22 ATAS PENJUALAN BARANG PADA CV BERKAT NAULI Djefry Tulangow; Ventje Ilat; Stanley Kho Walandouw
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

In Indonesia, taxes are one of the obligations that must be paid by every citizen. As a company that has Article 22 PPh obligations, the company has attempted to organize bookkeeping, deposit and reporting of Article 22 PPh to fulfill Article 22 PPh obligations. The PPh Article 22 accounting process has its own specifications that must be understood by every taxpayer. The goal to be achieved in this study is to find out the application of calculating, recording, depositing, and reporting income tax article 22 on the sale of goods at CV Berkat Nauli. The type of research used in this study is a type of qualitative research with a descriptive approach. This research was conducted directly to the data source by collecting, presenting, and analyzing data obtained from observations or existing documents. Article 22 PPh on CV Berkat Nauli from the process of calculating and collecting the proceeds from the sale of goods not yet based on Minister of Finance Regulation number 107/PMK.010/2015.
Co-Authors Afiansyah Makalalag Amadea Kirsthe Rarobong Dhullo Afandi Djefry Tulangow Edward Edminister Marentek Gita Himber Glady Angow Jantje Tinangon Lidia M. Mawikere Lidia Mawikere Nurafni I. Suryadi Putri Wulandari Adam Rostianti Blongkod Sarlince Tolombot sherly pinatik Sintje Rondonuwu Stanley Kho Walandouw