PRIVE: Jurnal Riset Akuntansi dan Keuangan

Dampak Penerapan Perubahan Tarif PPN Menurut UU HPP No. 7 Tahun 2021 pada PT. POV

Miya Alya Safira — 2024-09-30

Tax regulations in Indonesia have undergone many changes by harmonizing tax regulations with the hope of increasing stable and balanced economic growth and recovery after covid-19 by increasing the VAT rate to 11% as regulated in the HP law number 7 of 2021.The purpose of this study is to determine the possible impact on PT POV related to the change in Value Added Tax rate. The qualitative method is the method that has been applied to conduct this research, which uses a descriptive approach by explaining a phenomenon that occurs and describing events in the field. Data collection techniques are obtained through interviews and documentation. The results of this study indicate that changes in the amount of VAT rates cause adjustments to the system by KJA in managing VAT at PT POV, namely related to e-invoicing and Microsoft Excel applications. Changes in VAT rates also affect sales made by PT POV which have decreased significantly from the March 2022 tax period before the tax rate has changed to 11%. Researchers provide advice to future researchers to conduct research with a wider object related to the impact of changes in VAT rates.

Faktor Terkait Kesenjangan Ekonomi dan Kesejahteraan

Endah Prawesti Ningrum — 2024-10-24

Economic disparity is a complex phenomenon that has a significant impact on sustainable income growth. Several related factors can be identified as the main causes of this gap. First, unequal population conditions contribute to unequal income distribution. In addition, inequalities in access to education and economic resources exacerbate the situation, preventing certain individuals and communities from having equal opportunities to develop. Uneven infrastructure development also plays a role in widening the gap, with underserved areas tending to experience economic stagnation. Lack of employment opportunities, especially in areas with high unemployment rates, further deepens the problem. The literature review shows that inductive qualitative analysis can provide a deeper understanding of the dynamics of this economic gap. From the results, it can be concluded that to address the economic gap, there needs to be an integrated effort that includes equalizing access to education, resources, and improving infrastructure in less developed areas. This strategy will not only promote inclusive economic growth, but also improve the overall welfare of society. Therefore, policies that focus on empowerment and job creation should be prioritized in efforts to reduce economic disparities at various levels. With a comprehensive approach, a more just and sustainable society for all is expected.

Analisis Penerapan SAK EMKM Pada Usaha Kecil Menengah Kecamatan Mulyorejo

Shanella Oktabilla Timoriawan — 2024-10-17

Micro, Small and Medium Enterprises (MSMEs) play an important role in contributing to Gross Domestic Product (GDP) of 61% or Rp9,580 trillion. In obtaining access to capital, MSME owners are required to prepare financial reports that can provide financial information for decision making on KUR provision. IAI and the Financial Accounting Standards Board issued a standard to facilitate the preparation of MSME financial reports, namely SAK EMKM, which came into effect on January 1, 2018. In reality, in the field, most MSME owners in Indonesia have not made records according to SAK EMKM. The data analysis technique uses a qualitative descriptive method. The results of the study were 90% of MSMEs did not know SAK EMKM and 10% knew SAK EMKM, but did not know the contents of SAK EMKM. As many as 20% of MSMEs have made financial records in the form of order books and cash books and 80% have not made business financial records. The obstacles that have a big influence on making financial records are the lack of knowledge and business owners who think that the process of making financial reports is complicated and takes a lot of time. Because many MSMEs do not know SAK EMKM and have not made records, it is hoped that MSMEs will realize the importance of financial records and increase their understanding of SAK EMKM by attending training from the local government or learning independently.