Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Ahmad Junaidi
Institut Ilmu Sosial Dan Management STIAMI
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Income Tax Calculation Analysis At IBP Bandung Tax Consultant Office Pandu Adi Cakranegara; Ahmad Junaidi; Okevanrianus Okevanrianus; Dedy Suryadi; Rinjani Rinjani
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1041

Abstract

In order to prepare corporate income tax at one of East Bandung's Accounting Services Offices, this research will look at the income tax article 21 computation using three ways (net, gross, and gross up). The study's focus is a business that offers services like bookkeeping, tax preparation, financial advice, and other related ones in Bandung. This study uses a qualitative approach method with additional quantitative information. The company's Article 21 PPh computation, salary information for permanent employees in 2022, and PPh regulations were all employed. The Gross Up method is the best and most effective method for business tax planning, according to the study's conclusions. The Gross Up strategy allows companies to offer tax incentives to their employees and can be used as a deduction from gross income, lowering the amount of corporate income tax owed. This study is only applicable to one company, and it can be developed by distributing questionnaires related to the article 21 income tax calculation calculation.
The Savings Challenge: A Step-by-Step Guide to Financial Empowerment Ahmad Junaidi; Fransiska Wahyu Lestari; Linda Ayu Oktoriza
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5046

Abstract

This research explores the factors contributing to financial empowerment among customers at Bank DKI KCU Balaikota, focusing on the relationships among Savings Habits (SH), Financial Knowledge (FK), Budgeting Skills (BS), and Financial Empowerment (FE). The study employs a quantitative research design with a random sample of 80 customers, using structural equation modeling with Smart PLS to analyze both direct and indirect effects. The direct effects analysis reveals that Budgeting Skills have a significant positive impact on Financial Empowerment, indicating that individuals with stronger budgeting skills tend to feel more in control of their finances. Similarly, Financial Knowledge is also significantly associated with Financial Empowerment, suggesting that an understanding of financial concepts plays a key role in fostering a sense of financial security. However, the direct path from Savings Habits to Financial Empowerment is not significant, indicating that other factors might influence this relationship. The indirect effects analysis finds that Budgeting Skills significantly mediate the relationship between Savings Habits and Financial Empowerment, emphasizing the importance of effective budgeting as a link between consistent saving and financial control. In contrast, the indirect effect from Financial Knowledge through Budgeting Skills to Financial Empowerment is not significant, suggesting the need for additional factors or direct interventions to bridge this gap. Overall, this study underscores the importance of promoting budgeting skills and financial education as key elements in fostering financial empowerment. The findings have implications for financial institutions and educators, pointing toward a more holistic approach to empowering customers, ultimately leading to greater financial stability and independence.
Co-Authors Cakranegara, Pandu Adi Dedy Suryadi Fransiska Wahyu Lestari Okevanrianus Okevanrianus Oktoriza, Linda Ayu Rinjani Rinjani