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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Jurnal Manajemen, Bisnis dan Kewirausahaan
Riyadi, Rizal
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Implementasi Perhitungan Tarif Bea Masuk, Pajak Pertambahan Nilai Dan Pajak Penghasilan Pasal 22 Terhadap Barang Impor : Studi Kasus Pada PT Gemilang Prima Utama Sentul, Bogor Kartika, Sri; Riyadi, Rizal; Sipahutar, Mangasa Augustinus
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1904

Abstract

Today, globalization is experienced by all countries in the world indirectly almost every country runs an open economic system. An open economy is characterized by international trade relations. The fact that every country cannot fulfill its own needs is indeed one of the factors driving the emergence of international trade. Import activity is one form of international trade. PT Gemilang Prima Utama is an importer in Indonesia that imports various kinds of heavy equipment spare parts and accessories. Import activities are subject to taxes, namely Import Duty (BM) Value Added Tax (VAT) and Income Tax (PPh) Article 22 Import. Based on the results of the review at PT Gemilang Prima Utama, the authors draw conclusions on the review of the calculation of Import Duty (BM), Value Added Tax (VAT) and Income Tax (PPh) Article 22 on imported goods at PT Gemilang Prima Utama, namely as follows: 1. Calculation of Import Duty (BM) rates on imported goods carried out by PT Gemilang Prima Utama in accordance with the Minister of Finance Regulation Number 26 / PMK.010 / 2022. 2. The calculation of Value Added Tax (VAT) on imported goods carried out by PT Gemilang Prima Utama is in accordance with Article 7 of Law No. 42 of 2009 and Law of the Republic of Indonesia Number 7 of 2021 concerning Harmonization of Tax Regulations Article 7. The calculation of Income Tax Article (ITA) 22 on imported goods carried out by PT Gemilang Prima Utama is in accordance with the Minister of Finance Regulation Number 41/PMK.010/2022.   Keywords: Import, Import Duty, VAT, Income Tax Article 22 Import, PMK
Analysis Influence Management Capital Work, Company Size and Capital Structure To Profitability Lubis, Biman Paturahman; Riyadi, Rizal; Suharmiati, Suharmiati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

Globalization is an era in which the business world is required to become more effective in running its business. This is because there are no more boundaries that arise between countries. Included in business and business competition. Every company is required to be able to manage their company well in order to compete with other companies both for domestic companies and foreign companies. One indicators that can be used to assess well-managed companies is how these companies manage their working capital. This study aims to determine the Effect Analysis of Working Capital Management, Company Size, and Capital Structure on Profitability Cases Studies in Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange. The population in this study is the Coal Sub Sector Mining Companies Listed on the Indonesia Stock Exchange. The samples used were six companies with five years of data, namely the 2017-2021 period. The method used in this study is multiple linear regression analysis which is an analysis that describes the shape of one or more variables with other variables. The type of data used is the type of secondary data. This study aims to determine the effect of Working Capital Turn Over, Firm Size and Capital Structure (debt to equity ratio) on Return on Assets partially and simultaneously. From the results of the regression analysis test, the results of the study partially shows that Working Capital Turn Over (X1) does not affect the Return on Assets of Mining Companies in the Coal Sub Sector, which means that H1 is rejected, size (X2) affects the Return on Assets of Mining Companies in the Rock Sub Sectors Bara, which means that H2 is accepted, and the debt to equity ratio (X3) has no effect on the Return on Assets of Mining Companies in the Coal Sub- Sectors, which means that H3 is rejected. Simultaneously it shows that Working Capital Turn Over (X1), size (X2) and debt to equity ratio (X3) affect the Return on Assets of Mining Companies in theCoal Sub Sectors, which means H4 is accepted. Keywords : Working Capital Management, Company Size, Capital Structure and Profitability
ANALISIS CURRENT RATIO DAN DEBT EQUITY RATIO TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Riyadi, Rizal; Mashadi, Mashadi
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 1 No. 3 (2021): Desember: Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.726 KB) | DOI: 10.55606/jumbiku.v1i3.80

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Debt Equity Ratio (DER) terhadap Return Saham, baik secara parsial maupun simultan pada perusahaan industri manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2010 hingga tahun 2019. Metode analisis data yang digunakan adalah analisis regresi linier berganda.. Hasil penelitian ini menunjukkan bahwa: (1) Curent Ratio (X1) secara parsial berpengaruh Signifikan terhadap return saham yang dibuktikan dengan hasil dengan hasil signifikansi t sebesar 0,046 ; (2) Debt to Equity (X2) secara parsial tidak berpengaruh terhadap return saham hal ini dibuktikan dengan hasil signifikansi t sebesar 0,443; Secara Simultan CR, dan DER Berbengaruh signifikan terhadap Return saham yang dibuktikan dengan hasil signifikansi F sebesar 0,129 yang lebih kecil dari 0,05.
PENGARUH PERTUMBUHAN PDRB, PDRB PER KAPITA, DAN JUMLAH PENDUDUK TERHADAP ANGKA HARAPAN LAMA SEKOLAH DI PROVINSI JAWA BARAT (PERIODE 2012-2019) Gendalasari, Gen Gen; Riyadi, Rizal
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 1 No. 3 (2021): Desember: Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.732 KB) | DOI: 10.55606/jumbiku.v1i3.90

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan PDRB, PDRB Per Kapita dan Jumlah Penduduk terhadap angka Harapan lama sekolah di Provinsi Jawa Barat . Data yang digunakan dalam penelitian ini adalah Data Panel dari 2012 sampai dengan 2019. Alat analisis yang digunakan adalah data panel dengan bantuan SPSS yang dianalisis dengan metode common Effect Model (Pendekatan Analisis Regresi dan Korelasi). Hasil penelitian ini menunjukkan bahwa Pertumbuhan PDRB, PDRB Perkapita dan Jumlah Penduduk berpengaruh Positif dan signifikan terhadap Angka Harapan Lama kolah di Provinsi Jawa Barat.
Pendampingan Peningkatan Kemampuan Menyusun Laporan Keuangan Pelaku UMKM Kampung Cincau Kelurahan Gudang Kota Bogor Munawar, Aang; Riyadi, Rizal; Amyar, Firdaus
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.2426

Abstract

Pelatihan penyusunan laporan keuangan kepada para pelaku UMKM Kampung Cincau Kelurahan Gudang Kota Bogor ini bertujuan agar para pelaku UMKM dapat meningkatkan kemampuannya dalam hal pencatatan dan pengelolaan Keuangan melalui penyusunan laporan keuangan. Para pelaku UMKM belum memahami cara yang baik dalam pencatatan, khususnya yang berkaitan dengan akuntansi serta kegunaanya sehingga mereka membutuhkan dukungan dari pihak akademisi untuk mendapatkan pelatihan penyusunan laporan keuangan UMKM. Metode yang digunakan dalam pengabdian masyarakat ini adalah pelatihan dan pendampingan penyusunan laporan keuangan UMKM melaui kegitatan Tutorial dan Diskusi berkaitan dengan masalah pengelolaan keuangan masing-masing para pelaku UMKM. Metode pelaksanaan dalam kegiatan ini dilaksanakan dalam bentuk pelatihan dan Pendampingan. Hasil pelaksanaan kegiatan ini yaitu bertambahnya pengetahuan para pelaku UMKM yang tergabung serta terlatihnya mereka dalam menyusun laporan keuangan. Kata Kunci: Pelatihan, Laporan Keuangan, Jurnal
Co-Authors Aang Munawar Amyar, Firdaus Gen Gen Gendalasari Kartika, Sri Lubis, Biman Paturahman Mangasa Augustinus Sipahutar, Mangasa Augustinus Mashadi Mashadi Suharmiati Suharmiati