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All Journal Management Studies and Entrepreneurship Journal (MSEJ) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis MEGA JAIMO MOMIL
Alexander Mario Retto Djong
Institut Teknologi dan Bisnis Kristen Bukit Pengharapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALYSIS OF THE ROLE OF THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE IN SUBCONTRACT APPROVAL SERVICES IN BONDED AREAS DURING THE PANDEMIC IN ORDER TO IMPLEMENT THE PROGRAM NATIONAL ECONOMIC RECOVERY Alexander Mario Retto Djong
Mount Hope Economic Global Journal Vol. 1 No. 1 (2023): Edisi June
Publisher : Mount Hope Economic Global Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v1i1.124

Abstract

The author conducts an analysis of the role of the Yogyakarta Customs and Excise Supervision and Services Office of Type B, Yogyakarta in subcontract approval services in Bonded Zones during the pandemic to implement the National Economic Recovery program. The method used by the author is a descriptive qualitative approach using literature and field observation methods. From the research results, it was concluded that KPPBC TMP B Yogyakarta has had innovations in providing subcontract approval services during this pandemic. However, it is hoped that the application that has been used will not burden business actors too much. So that in the future improvements must continue to be made by KPPBC TMP B Yogyakarta so that business actors will be more motivated in running their businesses and increase the value of exports which will be directly proportional to National Economic Recovery
ANALISIS PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS KARYAWAN TETAP PT MOPOLI RAYA MEDAN Alexander Mario Retto Djong; Dokman Marulitua Situmorang; Dwihanna Santri Indria
Journal Accounting International Mount Hope Vol. 1 No. 3 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.160

Abstract

The taxpayer's income tax obligations are explained in Article 21 of the Income Tax (PPh) Law.Levies, commissions, salaries, and other amounts in any form related to the business,employment, or labor of domestic individual taxpayers are considered income. This article aimsto examine how PT Mopoli Raya Medan calculates and reports the 21 income tax requirementsthat apply to permanent employees. In accordance with Article 21 of the Income Tax Law, theinformation provided is of permanent employees of PT Mopoli Raya Medan. In accordance withArticle 17 of the Tax Harmonization Law (MAK), a descriptive approach was taken in analyzingthe data. The survey findings show that although PP does not carry out calculations for permanentemployees in accordance with PPh Article 21, PT Mopoli Raya Medan does. For tax reasons,21N-16. /PJ/2016. In accordance with the Regulation of the Director General of Taxes PER16/PJ/2016 concerning Submission of Annual Report Results in accordance with Article 21 MKS,the SPT is filled in on time and accurately
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PT. AGRIFOOD PUTRA SURYA Dokman Marulitua Situmorang; Mira Herawati; Alexander Mario Retto Djong
Journal Accounting International Mount Hope Vol. 1 No. 3 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.161

Abstract

This study analyzes financial ratios to predict the bankruptcy level of PT Agrifood Putra Suryafrom 2018 to 2022 and the accuracy of the Altman Z-score method in calculating bankruptcypredictions for company purposes. The research uses primary data in the form of companyfinancial reports from 2018 to 2022 which were obtained directly from PT Agrifood Putra Surya.The type of assessment used is descriptive using quantitative methods to calculate financialratios. Altman Z-score analysis in 2018-2020 PT Agrifood Putra Surya is in the gray area,indicating the company is in a vulnerable position. The company continues to suffer losses dueto weak sales and the Covid-19 pandemic. In circumstances like this, companies face financialproblems that need to be managed well. Meanwhile, in 2021 and 2022, PT. Agrifood Putra Suryais starting to rise and is in a safe area with a high Z-score of 5.48 for 2021. PT Agrifood PutraSurya is still surviving and starting to rise in this dynamic situation.
PENGOPTIMALAN MANAJEMEN PENGENDALIAN PADA PT. MULIA SAFETY SERVICE Alexander Mario Retto Djong; Dokman Marulitua Situmorang; Ferry Santoso
Mount Hope Management International Journal Vol. 1 No. 1 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v1i3.172

Abstract

This research has two main objectives. First, to find out the application of the company's purchasing accounting system. Second, to evaluate whether the internal control system in the company's purchasing accounting system is running optimally. This research is a qualitative descriptive study. The research results show that the internal control system over the purchasing accounting system at PT. Mulia Safety Service Surabaya is still not comprehensive, this is due to the dual function of the purchasing department (purchasing function and receiving function) and the lack of distribution of documents (goods receipt forms) which should also be received by the accounting department. Therefore, several improvements are needed. Firstly, by creating a separate receiving section as a receiving function or you can also give this authority to the inventory section, and secondly, the receiving function also creates a document (goods receipt form) so that not only the purchasing and inventory departments receive it but also the accounting department. This improvement is expected to optimize the purchasing accounting system at PT. Mulia Safety Service Surabaya.
Kalimas River Tourism In Surabaya As A Culinary Tourism And Various Cultural Visitors Truli Nugroho; Alexander Mario Retto Djong; Kristian Faskahariyanto
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.v5i2.5708

Abstract

Kalimas River Tourism in Surabaya is one of the tourism object developments in the city of Surabaya. Tourism is a travel activity carried out by some or a group of people by visiting certain places for the purposes of recreation, personal development, or studying the uniqueness of the tourist attractions visited within a temporary period. Along the river, apart from enjoying Kalimas river tourism, visitors can also enjoy historical tourism. The historical tourism presented is a relic of the Dutch colonial era. Historical Tourism is a journey to experience places and activities that authentically depict the history and people of that time. Apart from enjoying the beauty of the Kalimas river with its inherent history. Tourists are also pampered with culinary tours at designated spots or areas. River tourism is very useful for learning the history of the city of Surabaya and efforts to increase tourist destinations in the city of Surabaya. One of the tourism icons of the city of Surabaya is the Kalimas River Tourism as a historical and culinary tourism. The research discusses river tourism as historical tourism. By looking for various scientific works and direct observations for references. So that the results obtained from following the river as a form of historical tourism.
Analisis Bisnis Model Canvas pada Cafe Lawu Break Coffe and Nongki Tawangmangu Alexander Mario Retto Djong
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 3 No. 3 (2023): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v3i3.1022

Abstract

This research uses a Business Model Canvas evaluation which aims to develop a business model at Cafe Lawu Break Tawangmangu which starts from the identification process then continues with a SWOT analysis of the nine elements of the Business Model Canvas. This research uses qualitative descriptive analysis with data collection techniques using in-depth interviews and testing the validity of the data by source triangulation. The results of the analysis carried out show that several elements of the business model can be improved and developed even better. Cafe Lawu Break has a clear value proposition, namely by providing good quality food and beverage services at friendly prices. However, the competition for a cafe or restaurant is so tight that it requires looking for various alternative ways to develop its business model so that it can continue to compete and be an option. 24-hour operational hours and other after-sales services can be provided to customers. It is necessary to use technological aspects in the purchase ordering system, such as using the Gofood, Grabfood or WA business applications and maximizing social media. It is also possible to use QRIS technology in ordering. Expansion of the business area for consumer capacity and vehicle parking is required. Cafe Lawu Break can also look at other market opportunities, such as serving meal package sales for both home and office scale.
Co-Authors Dwihanna Santri Indria Ferry Santoso Kristian Faskahariyanto Mira Herawati Situmorang, Dokman Marulitua Truli Nugroho