Ratiyah Ratiyah, Ratiyah
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PENGELOLAAN PEMBIAYAAN KEUANGAN DAN PEMBERIAN KREDIT DALAM PERKEMBANGAN USAHA MIKRO KECIL DAN MENENGAH DI INDONESIA Ratiyah, Ratiyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : AMK BSI Jakarta

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Abstract

UKM currently a priority in the planning stages of development under the supervision of the Ministry of Industry and Trade, and the Ministry of Cooperatives and UKM considering most people more perperan in UKM compared to large businesses. Status of UKM is currently well placed to lift the economy of the people, especially in the era of the MEA, the independence of UKM expected to be achieved in the future so that the development of the peoples economy is expected to increase peoples income, employment opportunities, and prosperity of the society as a whole. Development of Micro, Small and Medium Enterprises (UMKM) are usually accompanied with capital requirements. In these conditions usually UKM can’t develop its business further, due to lack of funds. Hence the importance of capital lending institutions to play a role, as well as put through mentoring. Facilitate access to capital sources will solve the problem of the companys capital needs. The data used are secondary data from Bank Indonesia, BPS and the Ministry of Cooperatives and UKM in the form of monthly data for 2 years ie 2011 and 2012 (time series). Once the data is collected, the data were analyzed using multiple regression method with SPSS version 18.00. Simultaneously we can conclude cost factors such as inflation and interest rates negatively affect asset growth of UKM, while crediting positive effect of increasing the assets of UKM. While in general, these studies have significant influence 0:01, because Fsig value is 0.000, less than the real level. Keywords: Financing Finance, Credit, and Micro Small And Medium Enterprises
Analisis Penerapan Akuntansi Pajak Pertambahan Nilai Terhadap Laba Rugi Pada PT Consistel Indonesia Jakarta Ratiyah, Ratiyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : AMK BSI Jakarta

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Abstract

Abstract—State revenue is one of them derived from the tax sector. Taxes are a contribution from the people to the state coffers without direct reciprocal services used to finance government expenditures and the general public. Tax receipts of which are from Value Added Tax. Value Added Tax (PPN) has the second rank after Income Tax (PPh) in contributing revenue in the field of taxation. it is proper that Value Added Tax (PPN) get great attention from the Directorate General of Taxes in order to impose PPN (Value Added Tax) can be implemented effectively and efficiently. Value Added Tax is subject to activities related to the purchase or sale of Taxable Goods and / or Services subject to 10% of the sale price and / or purchase price. And The purpose of this study is to determine the effect of the application of Value Added Tax to income statement at PT Consistel Indonesia. While the type of data used by the author is quantitative data ie data in the form of financial statements, especially income statement and the amount of Value Added Tax. The sampling technique in this study used purposive sampling where in the determination of the sample based on the criteria specified by the researchers and then analyzed using simple linear regression. And the result of this research shows that Value Added Tax has influence to Profit Loss equal to 41,1% and the rest 58,9% influenced by other factors outside of independent variable which mean Value Added Tax (PPN) have influence not significant to Profit Loss at PT .Consustel IndonesiaKeywords:  Value Added Tax, Profit and LossAbstrak – Pendapatan negara salah satunya didapat dari sektor pajak. Pajak merupakan iuran dari rakyat ke kas negara tanpa adanya jasa timbal balik secara langsung yang digunakan untuk membiayai pengeluaran-pengeluaran pemerintah dan masyarakat umum. Penerimaan pajak salah satunya dari Pajak Pertambahan Nilai. Pajak Pertambahan Nilai (PPN) mempunyai urutan kedua setelah Pajak Penghasilan (PPh) dalam menyumbang penerimaan di bidang perpajakan. sudah selayaknya Pajak Pertambahan Nilai (PPN) mendapatkan perhatian yang besar dari Direktorat Jenderal Pajak agar pengenaan Pajak Pertambahan Nilai (PPN) dapat dilaksanakan secara efektif dan efisien. Pajak Pertambahan Nilai dikenakan atas aktivitas yang berkaitan dengan pembelian atau penjualan Barang Kena Pajak dan atau Jasa Kena Pajak sebesar 10% dari harga jual dan atau harga beli.  Dan Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari penerapan akuntansi Pajak Pertambahan Nilai terhadap laporan laba rugi pada PT Consistel Indonesia. Sedangkan Jenis data yang digunakan penulis adalah data kuantitatif yaitu data yang berupa laporan keuangan khususnya laporan laba rugi dan jumlah Pajak Pertambahan Nilai. Teknik pengambilan sampel pada penelitian ini  menggunakan purposive sampling dimana dalam penentuan sampel berdasarkan kriteria spesifikasi yang ditetapkan peneliti dan kemudian dianalisa menggunakan regresi linier sederhana. Dan hasil dari penelitian ini menunjukan bahwa Pajak Pertambahan Nilai mempunyai pengaruh terhadap Laba Rugi sebesar 41,1% dan sisanya 58,9% dipengaruhi oleh faktor-faktor lain diluar variabel bebas yang artinya Pajak Pertambahan Nilai mempunyai pengaruh yang tidak signifikan terhadap Laba Rugi pada PT.Consustel Indonesia.Kata Kunci: Pajak Pertambahan Nilai, Laba Rugi 
TINJAUAN PENERAPAN PENGAMPUNAN PAJAK (TAX AMNESTY) DALAM MENINGKATKAN KESADARAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAKARTA – SUNTER. Ratiyah, Ratiyah; Muchtar, Lukman Sri
Jurnal Akuntansi Keuangan dan Perbankan Vol 6, No 1 (2019): Account Vol 6 No 1 Edisi Juni 2019
Publisher : Politeknik Negeri Jakarta

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Abstract

ABSTRACT   In order to maximize taxes, the Government carried out reforms by implementing policies thatwere driven by the smaller possibility of hiding assets outside the territory of the Republic ofIndonesia.  One part of the current tax reform is the government policy regarding the Tax Amnestyprogram.  This study aims to find out how to increase awareness and compliance of Taxpayers and tofind out the achievement of Tax Amnesty results.  The results of this study are that the awareness andcompliance of individual taxpayers in the tax amnesty program is quite high because the governmentseeks to improve several sectors, namely by conducting socialization from the government itself andfrom the tax service office.  The results of achieving Tax Amnesty are quite significant even thoughthere are several obstacles.  It means that the Tax Amnesty program is planned in the long term andwas managed well and the State will get an increase in tax revenues in a short time. Keywords: Tax Amnesty, Taxpayer  ABSTRAK   Dalam rangka memaksimalkan pajak, Pemerintah melakukan reformasi dengan menerapkankebijakan untuk terobosan yang didorong oleh semakin kecilnya kemungkinan untukmenyembunyikan harta kekayaan di luar wilayah Negara kesatuan Republik Indonesia. Salah satubagian dari reformasi perpajakan saat ini dengan adanya kebijakan pemerintah mengenai programTax Amnesty. Penelitian ini bertujuan mengetahui bagaimana meningkatkan kesadaran dankepatuhan Wajib Pajak dan untuk mengetahui pencapaian hasil Tax Amnesty. Hasil dari penelitianini yaitu Kesadaran dan kepatuhan wajib pajak orang pribadi dalam program tax amnesty cukuptinggi ini dikarenakan pemerintah berupaya untuk meningkatkan beberapa sektor yaitu denganmelakukan sosialisasi baik dari pemerintah itu sendiri maupun dari kantor pelayanan pajak dan hasilpencapaian penerapan Tax Amnesty cukup signifikan meski masih ada beberapa kendala. Yangartinya jika program Tax Amnesty direncanakan dalam jangka panjang dan dikelola dengan baik,Negara akan memperoleh peningkatan penerimaan pajak dalam waktu singkat. Kata kunci: Tax Amnesty, Wajib Pajak
ANALISIS RASIO KINERJA KEUANGAN PROFITABILITAS PT WIJAYA KARYA (PERSERO) TBK. PERIODE 2014 - 2018 Vidada, Irwin Ananta; Ratiyah, Ratiyah; Erica, Denny; Hartanti, Hartanti
Jurnal Ilmiah Akuntansi Vol 4, No 1 (2019): Volume 4, Nomor 1, Tahun 2019
Publisher : Universitas Pendidikan Ganesha

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Abstract

In estimating the risk in the face of uncertainty , companies can use analysis as a financial report estimated future formulation of the plans . Use report analysis a finance company capable of know estimation the work of these efforts division in his company. To know the financial performance of corporations in this is done through the profitability analysis ( rentabilitas ). Through the ratio of the company capable of measuring the extent to which the company ability to obtain profit. Objectives in this research is to investigate and to identify the financial performance of pt wijaya karya ( persero ) tbk a period of 2014 until 2018. In this research data collection used through via a observation and the literature study with reference to the company financial performance data. Research methodology in the writing of this is done through which is done based on the ratio of the with of a quantitative approach . Observation data to the financial pt wijaya karya ( persero ) tbk the period 2014 until 2018 . Based on the results of the analysis can summarized in general during the past year observation data ratio in the ratio of the gpm, npm, oim roe and had fluctuations caused earnings up and down and ratio in roa was decreasing.keywords : Ratio Analysis, Financial Performance, Profitabiliy