Analisis Penerapan Koreksi Fiskal atas Pendapatan, Beban dan Pajak Tangguhan untuk Menghitung Pajak Penghasilan Terutang Pada PT. Sinar Karya Bahagia

Differences the principles of accounting (SAK) and tax have a different confession result as well as income and the expense of which is the basis of calculating the PPh corporation, this way commercial finances occount made based on SAK must be adjusted or correction in advance before calculating the amount of taxable income. Fiscal correction is an adjustment in commercial profit and loss process based on terms of tax laws so it has resulting in fiscal profit and loss as the basis of calculating income tax. The aims of this research is to determine the amount of corporate income tax payable with using a fiscal correction of revenue and burder as well as to calculated the value of the different temporary for calculating the amount of taxable income at PT. Sinar Karya Bahagia in 2016.  This research is qualitative with descriptive approach. The finding of this research was showing the total of positive fiscal correction in the amount of RP. 35. 267.375,00 and negative fiscal correction in the amount of Rp. 25.740. 883, 00. It has deffered tax assets in the amount of Rp. 5.962.031,00 and deffered tax liability in the amount of Rp. 4.681.250,00 as well as income tax payable in amount of Rp. 173.081.439,00.  In the account balance was displayed only one, because it was already offsetting before. The resulting differences was occured due to an increase of deffered tax assets in amount of Rp. 1.280.781,00

Analisis Dampak Dana Pihak Ketiga, Suku Bunga dan Inflasi Terhadap Profitabilitas Pada PT Bank Mandiri Tbk., Periode 2010-2019

Tujuan dari penelitian ini adalah untuk mengetahui dampak dari dana pihak ketiga, suku bunga dan inflasi terhadap profitabilitas pada PT Bank Mandiri Tbk., periode tahun 2010-2019. Penelitian ini merupakan penelitian asosiatif kausal dengan pendekatan kuantitatif, sumber data penelitian adalah sumber data sekunder yang diperoleh secara langsung melalui laman resmi (Idx, 2020), (BPS, 2020) dan (Bank Mandiri, 2020). Seluruh data laporan keuangan PT Bank Mandiri Tbk., tahun 1998-2019 merupakan populasi dalam penelitian ini dan sampel penelitian diperoleh dengan teknik purposive sampling yaitu tahun 2010-2019 (10 tahun). Proses Analisis data melalui program SPSS yang meliputi uji statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Dan diperoleh hasil penelitian yang menunjukkan bahwa secara parsial tidak terdapat pengaruh antara Dana Pihak Ketiga, Suku Bunga dan Inflasi terhadap Profitabilitas yang diproksikan dengan ROA (Return On Assets). Dan secara simultan bahwa tidak terdapat pengaruh antara Dana Pihak Ketiga, Suku Bunga dan Inflasi terhadap Profitabilitas pada Pt Bank Mandiri Tbk., periode 2010-2019. Kata Kunci: Dana Pihak Ketiga, Suku Bunga, Inflasi, Profitabilitas (ROA

Pelatihan Identifikasi Biaya Usaha dan Penentuan Harga Pokok Produksi Pakan Ikan Lele Desa Ngingasrembyong

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu sektor yang mendapatkan pukulan keras  oleh pandemi Covid-19 dan berdampak terhadap turunnya perekonomian nasional. Hal tersebut sangat bisa dipahami karena kita tahu bahwa UMKM merupakan penyumbang kontribusi terbesar dalam perekonomian. Oleh karenanya, keberadaan UMKM harus diperhatikan dengan jalan memberikan pelatihan yang sesuai dengan kebutuhannya. Pentingnya pelatihan pengabdian pada masyarakat untuk dilaksanakan mengingat untuk menumbuhkembangkan usaha mikro yang ada di masyarakat khususnya di masa pandemic agar masyarakat dapat mencukupi kebutuhannya. Metode yang digunakan dalam pengabdian ini adalah dengan Metode ceramah,  Focus Group Discussion (FGD), dan Metode Pelatihan. Kegiatan pengabdian pada masyarakat dilaksanakan dengan tujuan dapat menumbuhkan minat dan keinginan masyarakat, para pengelola BUMDes dan perangkat desa dalam berbisnis dengan memahami identifikasi biaya usaha dan mengetahui cara bagaimana menentukan harga pokok produk dari pakan ikan lele sehingga produk tersebut dapat bersaing dipasaran. Berdasarkan hasil kegiatan tersebut, maka kesimpulan dari kegiatan ini sebagai berikut :1). minat dan keinginan dari peserta berbisnis sangat besar, hal ini terbukti dengan adanya dan banyaknya serta berkembangnya pertanyaan yang diajukan dalam forum diskusi. 2). Peserta mampu mengidentifikasikan biaya usaha dan menentukan harga pokok produk pakan ikan lele yang dapat bersaing dipasaran

The Use of Quizizz: Classroom Action Research on Financial Transaction Materials

In this study, researchers want to prove whether the use of Quizizz and Learning Videos and Zoom Meetings which are equipped with Online Assessments Using Google Form can improve the learning outcomes of Recording Financial Transactions for Students of eleventh-grade Automation and Office Management Program of Vocational High School 1 Surabaya. Research on Financial Transaction Recording is equipped with Online Assessment using Google Form for students in the eleventh-grade Automation and Office Management Program of Vocational High School 1 Surabaya. After applying the use of Quizizz, learning outcomes increased by more than 65% of students have completed learning and the average overall score of students reached more than 65. In each lesson, the researcher explains the learning material using Quizizz and learning video media through Zoom meetings which are equipped with online assessments using Google Form. Various instruments used in this study include learning outcomes test sheets in the form of student respondent questionnaires, pre-tests and post-tests, observation sheets, interview sheets, student response questionnaires, and student worksheets. After the class action research was conducted there was a significant increase. Cycle 1 was 70% and cycle 2 was 94.00%. The average score obtained has increased from cycle 1 of 76 (quite good), and cycle 2 of 87 (good)

Penguatan Nilai-Nilai Keberagaman dan Kebhinekaan Berbasis Komunikasi Antar Agama di Desa Wonorejo Situbondo

This empowerment aims to show how to strengthen the values of diversity and diversity based on interfaith communication which is manifested in the national village community in Wonorejo, Situbondo district. So the focus of assistance is the development of the values of diversity and diversity through inter-religious communication that is intertwined in daily life, so that it can be in line with concern for local cultural values and religious tolerance. The formulation of the problem is: 1) What are the steps for mentoring and empowering the values of diversity and diversity in group-based village communities? and 2) How to strengthen the values of diversity and diversity based on inter-religious communication so as to create independence of religious tolerance? With a theoretical framework, communication between religions and diversity will provide a complete picture regarding the focus of the mentoring program. With the interfaith communication approach method based on the Participatory Rural Appraisal approach, it involves the community and stakeholders in problem solving. Furthermore, the mentoring steps are providing understanding regarding the focus of assistance, taking action, implementing programs, and strengthening the values of diversity and diversity through group communication channels. Then, carry out evaluations related to the program, as well as study the obstacles and progress during the program. The results of this mentoring and empowerment activity are creating awareness of diversity and diversity to maintain religious tolerance on the basis of women's groups and organizations in Wonorejo. In addition, it creates a strengthening of understanding of diversity and diversity through inter-religious communication by religious leaders and religious adherents, so that an independent institution is created that becomes a mediator in solving religious problems at the village level

Pelatihan Penyusunan Laporan Keuangan Entitas Berorientasi Non-laba (ISAK 35) Untuk Yayasan Roudlotul Jannah

Financial statements are crucial in every entity, both profit-oriented and non-profit-oriented. Financial statements can trigger conflicts between agents and principals. In addition, reliable and good financial reports can prevent and minimize fraud. Raudhlatul Jannah Foundation held an increase in human resource capability as a form of organizational commitment in realizing an accountable, sustainable and transparent organization, so the foundation held this training. This kind of activity can certainly increase organizational value, organizational financial performance and the speed and accuracy of decision making. This training has a significant impact on the reliability of the Raudhlatul Jannah Foundation's reporting financial reports, although the achievement of results has not been maximized due to constraints on the background of human resource education and the intensity of the short training time