Journal of Applied Accounting and Finance Science

LOCAL TAX PAYMENT COMPLIANCE IN RESTAURANT X

2024-08-22T09:10:10+00:00

This study aims to explore local tax payment compliance at Restaurant X, using a qualitative approach. This study is important because tax compliance is a crucial factor for the sustainability of local revenue that supports local economic development. This study used in-depth interviews and direct observation to collect data from the owner, manager, and finance staff of Restaurant X. The data collected were then analyzed using a qualitative approach. The data collected was then analyzed using thematic analysis techniques to identify factors that influence the level of tax payment compliance in the restaurant. The results show that the level of tax compliance at Restaurant X is influenced by several factors, including understanding of tax regulations, perceptions of local government transparency and accountability, and awareness of the importance of tax contributions to regional development. In addition, this study also found internal challenges such as limited human resources competent in taxation and complexity in the tax reporting process. These findings provide important insights for local governments in formulating more effective policies to improve tax payment compliance in the restaurant sector.

A ANALYSIS OF ACCOUNTING TREATMENT OF FIXED ASSETS BASED ON PSAK 16 (Case Study: at Al Ma'ruf Foundation (YAM) Surabaya)

2024-09-27T04:44:14+00:00

This study aims to analyze the accounting treatment of fixed assets based on PSAK 16, namely recognition, measurement, depreciation, termination and presentation of fixed assets in the financial statements of the Al Ma'ruf Foundation (YAM) Surabaya. The study uses a qualitative descriptive method, and data collection used is by interview, documentation, and observation.

The results of this study indicate that the accounting treatment of YAM Surabaya's fixed assets is not fully in accordance with PSAK 16. The treatment of YAM's fixed assets that is in accordance with PSAK 16 is recognition, measurement, depreciation, and presentation of financial statements, while the disposal or termination of fixed assets has not been carried out by YAM.

THE RELEVANCE OF MUHAMMAD BAQIR ASH SADR'S THOUGHTS ON THE CONCEPT OF PRODUCTION TO THE ECONOMIC SYSTEM IN INDONESIA

2024-08-29T07:34:22+00:00

This study aims to analyze the relevance of the production concept from the perspective of Muhammad Baqir Ash-Sadr with the economic system in Indonesia. The research approach uses a literature review. The results showed that some objective aspects of production, according to Baqir Ash-Sadr, are relevant, and some are not relevant to the concept of production in the economic system in Indonesia. The relevant ones include ownership of natural resources in the earth's bowels and underwater, labor, and fixed capital, while land ownership and money capital are considered irrelevant. The subjective aspect in the form of production objectives, according to Baqir Ash-Sadr, is relevant to the purpose of production in Indonesia, namely to meet the community's needs