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Jurnal Ipteks Akuntansi Bagi Masyarakat
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Arjuna Subject : -
Articles 175 Documents
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PENILAIAN KEPUTUSAN INVESTASI SAHAM DALAM PENERAPAN INSENTIF PAJAK PENJUALAN ATAS BARANG MEWAH (PPnBM) BAGI PERUSAHAAN GO PUBLIC DI ERA PANDEMI COVID-19 (STUDI KASUS PADA PERUSAHAAN SEKTOR OTOMOTIF) Liwe, Alther Gabriel; Budiarso, Novi Swandari; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34272

Abstract

In the midst of the Covid-19 pandemic, investors need to see and assess the level of risk to determine investment decisions. With various government policies, especially the Sales Tax Incentive on Luxury Goods (PPnBM), we can assess and compare the level of risk and risk before the issuance of this regulation, so that investors can make the best investment decisions in the midst of the Covid-19 pandemic. The stock beta for the automotive sector was still stable when the PPnBM incentive was implemented, as shown by the calculation of the CAPM Capital Asset Pricing Model, which is mostly below 1. The impact of the Covid-19 pandemic is still felt in world investment and tends to improve over time.
ANALISIS PERUBAHAN PENDAPATAN PEDAGANG MASKER ECERAN AKIBAT PANDEMI COVID-19 Putri, Evita M. C.; Bangun, Aron Karolina; Makalalag, Afiansyah; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34691

Abstract

Covid-19 really makes the world feel a crisis in all things, namely the economy, education, health, and many more. However, Covid-19 has made the demand for masks greatly increased from before the existence of Covid-19. Because every human being needs a mask to prevent being exposed to the Covid-19 virus, so that retail mask traders are also affected. We take an example for retail mask traders in the Pinasungkulan market, Karombasan, Manado City. We interviewed 22 respondents who work as mask retailers. We questioned the income before and after the Covid-19 pandemic, as well as the prices of the types of masks before and after the Covid-19 pandemic.
ANALISIS BREAK EVEN POINT (BEP) Manuho, Priskila; Makalare, Zevania; Mamangkey, Trixie; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34692

Abstract

This paper aims to provide information to the public regarding the meaning, use, purpose, limitations, and methods of calculating Break Even Point Analysis (BEP). Management needs information that can be used as a basis for planning company profits. By knowing the break-even point, management can determine the amount of production or sales that must be made, according to the profit target to be achieved). Due to the Covid-19 pandemic, the data collection technique used is an online study, namely by taking references from the Internet. The type of data used is secondary data in the form of books related to the discussion, of course, books/materials on the internet. Data analysis used descriptive method, which was to describe the research results and then draw conclusions. Break Even Point (BEP) calculation can be done by equation method, contribution margin method, and graphical method. The three methods when used produce the same number. Break Even Point (BEP) analysis, in practice, besides containing benefits but also contains weaknesses.
PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN Wibisono, Bagus Tutuka; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34693

Abstract

This study aims to describe how the implementation of appropriate tax planning in order to minimize the payment of income tax. In optimizing tax planning, a strategy that can be done is to make a nominative list related to entertainment expenses, management of food facilities, health and communication for employees, the use of the gross-up method in calculating employee salaries. Tax planning resulted in tax savings of IDR 7,022,500.00. The available cash flow from the tax savings can be maximized to support other operational activities.
PENDAMPINGAN E-FINANCE BUSINESS PADA PRODUSEN KAMPUNG KUE RUNGKUT SURABAYA Ekaningtias, Dyah; Supriyati, Supriyati; Nurhadi, Nurhadi
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.2.2021.36261

Abstract

Kampung Kue Rungkut Surabaya is one of the icons of the city of Surabaya and as a culinary center that has been developed after the monetary crisis in 1998. Business management is not good, financial management and human resources are poorly planned, and bookkeeping administration support is also not available so they are not able to assess their business performance. In real terms and unable to predict future business conditions. Community service activities are carried out using two methods, namely training and business assistance. The e-business-based business management training was aimed at cake producers and the younger generation, which was attended by 24 active members of the cake village community. This training has succeeded in providing insight, especially for the younger generation, that business is not only focused on production, but requires strategy and technology adaptation in business, known as business digital (e-business). Next is mentoring activities that are not just observations, but the implementation team tries to help create business development towards e-business. The results of the training and assistance in the form of increasing the role of the younger generation, increasing the understanding of members of the village cake community, improving the administration of the community, developing business information systems, compiling simple reports. Community service activities also received support from the Surabaya City Cooperatives and UMKM Service and BPR Artha Unggul Surabaya. The potential and condition of the Kampung Kue Rungkut Surabaya still has hope to be developed. Therefore, the possibility of development carried out by the implementing team with partners is to conduct trials to the implementation of e-business in order to be able to improve the people's economy as before the COVID-19 pandemic and make Kampung Kue a culinary and educational tourism village in the city of Surabaya

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