Pengelolaan Keuangan Yayasan Lembaga Pendidikan dan Pemenuhan Kewajiban Perpajakan Secara Efisien dan Efektif

2021 ◽  
Vol 1 (02) ◽  
pp. 88-103
Author(s):  
Darmansyah Darmansyah
Keyword(s):  
Financial Management ◽  
Income Tax ◽  
Educational Institution ◽  
Annual Reports ◽  
Educational Institutions ◽  
Public Accounting ◽  
The Public ◽  
The Government ◽  
Educational Staff ◽  
Tax Deduction

Abstrak        Yayasan lembaga pendidikan memiliki kewajiban untuk menyampaikan laporan tahunan kepada para stakeholder mengenai kegiatan yang dilakukan selama setahun. Bagi yayasan yang memperoleh dana dari masyarakat wajib diaudit oleh kantor akuntan publik. Pengelolaan keuangan di lembaga pendidikan merupakan kegitan yang amat penting, harus diawasi, dikendalikan dan diamati setiap saat oleh semua pembina, pengurus, dan pengawas yayasan serta pimpinan lembaga pendidikan, agar bila terjadi sesuatu masalah di keuangan dapat ditangani dengan cepat, tepat dan akurat. Selain itu yayasan lembaga pendidikan memiliki kewajiban pula kepada pemerintah, khususnya di bidang perpajakan. Yasasan lembaga pendidikan diharuskan membuat laporan pajak berupa surat pemberitahuan (SPT) secara bulanan maupun tahunan. SPT bulanan berupa SPT 1721 berupa laporan pemotongan pajak atas gaji, upah, honorarium, uang lembur, THR yang diterima tenaga pendidik (guru/dosen) dan tenaga kependidikan (administrasi, sekuriti, kebersihan) yang telah melampuai penghasilan tidak kena pajak. SPT untuk Pajak Penghasilan Potongan Pungutan seperti PPh Pasal 23, Pasal 26, Pasal 4 ayat 2 bila ada transaksi yang mengharuskan yayasan lembaga pendidikan melakukan pemotongan dan pemungutan. SPT tahunan berupa SPT 1771 sebagai badan usaha berbentuk yayasan juga harus menyampaikan laporan kegiatannnya. Bila ada surplus yang diperoleh tahun itu, harus diberitahu jumlahnya dan dibuat rencana surplus tersebut mau digunakan untuk apa saja. Selama surplus tersebut digunakan tidak melampuai waktu empat tahun dan dimanfaatkan untuk kepentingan lembaga pendidikan tersebut, seperti membangun ruang belajar baru, menyediakan sarana prasarana untuk murid/mahasiswa, dan lainnya, maka surplus tersebut tidak dikenakan pajak penghasilan. Kata Kunci: manajemen keuangan, akuntan publik.      Abstract       Educational institution foundations have an obligation to submit annual reports to stakeholders regarding activities carried out during the year. Foundations that receive funds from the public must be audited by a public accounting firm. Financial management in educational institutions is a very important activity, it must be supervised, controlled and observed at all times by all supervisors, administrators and supervisors of foundations as well as leaders of educational institutions, so that if something happens in finance can be handled quickly, precisely and accurately. In addition, educational institution foundations also have obligations to the government, especially in the field of taxation. Educational institutions are required to prepare tax reports in the form of notification letters (SPT) on a monthly or annual basis. Monthly SPT in the form of SPT 1721 in the form of a tax deduction report on salaries, wages, honoraria, overtime pay, THR received by educators (teachers / lecturers) and educational staff (administration, security, cleanliness) who have exceeded their non-taxable income. SPT for Withholding Tax Withholding such as Income Tax Article 23, Article 26, Article 4 paragraph 2 if there is a transaction that requires educational institution foundations to deduct and collect. Annual SPT in the form of SPT 1771 as a business entity in the form of a foundation must also submit a report on its activities. If there is a surplus obtained that year, the amount must be informed and a plan should be made of the surplus to be used for whatever. As long as the surplus is used less than four years and is used for the benefit of the educational institution, such as building new learning spaces, providing infrastructure for students, etc., the surplus is not subject to income tax. Keywords:        financial management, public accounting.

scholarly journals Manajemen Keuangan Madrasah yang Bersumber dari Masyarakat

At-Turats ◽  
2019 ◽  
Vol 13 (1) ◽  
Author(s):  
Khoirul Anam
Keyword(s):  
Financial Management ◽  
Educational Institution ◽  
National Development ◽  
Quality Of Education ◽  
Islamic School ◽  
Islamic Schools ◽  
School Committee ◽  
The Government ◽  
Improve Access

Indicator of Indonesian’s national development is the quality of education. Islamic school’s funding is an important instrument to improve access, quality, and competitiveness of educational institution. Islamic schools education funding source are joint responsibility of the government and the community. Community-sources funding is managed by the Islamic school committee and supervised by the internal supervisor. Moreover, the financial management was carried out with the following mechanism: submitting the proposal from the Islamic school to the committee, approving the proposal, disbursement process, and then reporting the agenda to the Islamic school committee. Therefore, the committee’s internal supervisor is controlled every 6 months. In addition, the following barriers come from the parents and student.

scholarly journals Limits of exercising the rights to leasing out property by public institutions of higher education

2020 ◽  
pp. 7-12
Author(s):  
Mykola Moroz
Keyword(s):  
Higher Education ◽  
Real Estate ◽  
Educational Institution ◽  
Public Institutions ◽  
Educational Institutions ◽  
Institutions Of Higher Education ◽  
Higher Educational Institutions ◽  
The Public ◽  
Higher Educational ◽  
The Right

Problem setting. Leasing out property that is involved in educational, academic, training and production, scientific activities by the public institutions of higher education often leads to violation of the rights of other participants in educational activities. They are sure to be a result of violating the limits, established by the current legislation, of exercising the rights to leasing out property by the public institutions of higher educational. Analysis of recent researches and publications. The issues of state property lease have been studied by many scholars. Basic research in this area has been conducted by I. Spasibo-Fatieieva, O. Lipetsker, Ye.Kazarenko, V. Steshenko, M. Pronina, S. Puhinsky, T. Potapenkova, Yu.Basin, D. levenson, N. Khashchivska, N. Milovska and other scientists. Target of research. The aim of the paper is a comprehensive study and analysis of the limits of exercising the rights by the public institutions of higher education to leasing out their own property. To achieve this goal the following tasks should be solved: 1) to define the limits of exercising the rights by the public institutions of higher education to leasing out their own property; 2) to determine the legal consequences of concluding lease agreements by the public higher educational institutions in violation of current legislation. Article’s main body. The article conducts a general study and analysis of the right of the public institutions of higher education to lease property. The author emphasizes that public higher educational institutions have the right to lease out only real estate and other individually identified property. The legal consequences of concluding lease agreements by public higher educational institutions in violation of the current legislation have been studied. Conclusions and prospects for the development. Summarizing the results of the study we can formulate the following conclusions. The public institutions of higher education have the right to lease out real estate and other individually determined property in the manner prescribed by law and subject to statutory restrictions (without the right of redemption and sublease, when it does not worsen the social and living conditions of persons studying or working in the educational institution). While leasing the property, the public higher educational institution realizes primarily their own property interests, at the same time, indirectly realizing the property interests of the state. If the lease agreement of real estate and other individually determined property of higher educational institutions is recognized as invalid, it may be recognized as invalid only for the future.

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BPR MAPALUS TUMETENDEN CABANG TOMOHON

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Veronica Junisa Lolong ◽  
David Paul Elia Saerang ◽  
Hence Wokas
Keyword(s):  
Service Quality ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Income Tax Law ◽  
The Government ◽  
Tax Deduction

Income tax is one of the largest government revenues. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the interest calculation and interest reports and final income tax deduction on interest of savings and customer deposits at PT. BPR Mapalus Tumetenden Branch Tomohon. Descriptive analysis was employed in this study. Data were obtained by field studies. The results shows that the calculation and reports of Final Income Tax Article 4 Paragraph 2 on deposit and savings PT. BPR Mapalus Tumetenden Branch Tomohon have compiled with the laws of regulations. Leaders of PT. BPR Mapalus Tumetenden Branch Tomohon should improve the service quality to each customer, so that the customers can increase the amount of savings in bank. Keywords: calculation, reporting, deposit interest, customer savings

scholarly journals PENERAPAN PRINSIP TRANSPARANSI DALAM MEWUJUDKAN PELAYANAN PRIMA PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KOTA KENDARI

2022 ◽  
Vol 4 (4) ◽  
Author(s):  
Darpin Darpin ◽  
Astrid Yunita ◽  
Ninik Endang Purwati
Keyword(s):  
Financial Management ◽  
Service Providers ◽  
Annual Reports ◽  
Time Service ◽  
The Public ◽  
Excellent Service ◽  
Collection Data ◽  
Simple Language ◽  
One Stop ◽  
Service Standards

This study aims to determine and analyze the application of the principle of transparency and the implementation of excellent service at the Kendari City Investment and One Stop Integrated Service Office. This study uses a descriptive qualitative approach, data analysis uses interactive model analysis techniques consisting of data collection, data reduction, data presentation and conclusion drawing/verification. The results showed that the application of the principle of transparency at the Kendari City Investment Office and PTSP from the informative (informative) aspect of the agency was good enough in providing convenience to the public to obtain information either directly or indirectly about services in the field of investment and licensing, in terms of openness has been good enough in conveying information to the public openly, and is easily accessible through several channels of information delivery, on the other hand, the agency still needs to be more intense in explaining all service requirements both technical and administrative in a clear and easy to understand manner using the system. and simple language to the public, from the aspect of disclosure, it is still not optimal in informing the public of financial details and annual reports regarding revenue, financial management and assets of the organization. In terms of the implementation of excellent service in terms of the dimensions of service procedures, service costs, completion time, service products, infrastructure, the overall competence of service providers is good, with the Public Service Standards  that have been standardized in 2018.

scholarly journals CORPORATE CULTURE OF GENERAL EDUCATIONAL INSTITUTIONS: ADMINISTRATIVE ASPECT

2017 ◽  
Author(s):  
S. Red’ko
Keyword(s):  
Corporate Culture ◽  
Personal Development ◽  
Educational Institution ◽  
Integral Characteristic ◽  
Educational Institutions ◽  
Teaching Staff ◽  
Business Practices ◽  
The Public ◽  
Head Of School ◽  
Education And Development

The article is devoted to the corporate culture of an educational institution as a factor in the success of its operations. The quality of educational services, relationships in the teaching staff, the atmosphere of schools that meet the requirements of our time, the demands of the public, have a high reputation and are competitive in the educational market depends on the level of formation of corporate culture. However, the problem of the formation and development of corporate culture schools for a long time remained unnoticed today still at the periphery of research practices. Today in Ukraine corporate culture has not been reflected in the regulatory legislation and education based on the general cultural level of society, morality, business practices, etc., whose condition is caused by the level of economic development. The management of corporate culture is open and clear enough for most school leaders, and therefore there is a need to disseminate information on the role of corporate culture, mechanisms of implementation and management of its formation. The main structural elements of organizational culture seen in the mission, values, standards system to ensure the process of training, education and development of children; the attitude of teachers to the goals, objectives, results of work of educational organizations; communication and informal rules of behavior, choice of appropriate leadership styles, conditions for creativity teachers, traditions, rituals and ceremonies that are accepted in school; staff attitude to themselves as members of the teaching kolekyvu, opportunities for their personal development. We believe that the culture of an educational institution should be considered first, as a system of collective values, norms and traditions of life common students and teaching staff, and secondly, as an integral characteristic of individual school community; Thirdly, as the most important factor of socialization of students. A key step in the formation of corporate culture is to define the mission and vision of the educational institution. In the mission and goals of the institution should have reflected the basic values that are specified in the concept of school. An important role in the corporate culture of an educational institution plays a presence bright, charismatic personality of the head of school. The researchers emphasize that the most successful developing corporate culture in educational institutions, led by creative director are ready to innovate, informally linked to a function that can create a team which interact on an equal footing teachers, students their parents and the public.

scholarly journals A Conceptual Paper on The Best Financial Management Model That Has Become The Practice of the Malay in Klang Valley

2019 ◽  
Vol 5 (2) ◽  
pp. 15
Author(s):  
Leylawati Joremi
Keyword(s):  
Financial Management ◽  
Best Practice ◽  
Practice Model ◽  
The Public ◽  
Body Of Knowledge ◽  
Quantitative Studies ◽  
Family Finances ◽  
Klang Valley ◽  
Conceptual Paper ◽  
The Government

This conceptual paper is presented with the intention to study the best practice model of financial management, which has become the practice of the Malay in Klang Valley.  It begins by reviewing the literature on household financial management and the behavior of households against finances and debt.  The theory of utility and the life-cycle hypothesis were used as the basis of the study.  This study is inspired by the concerns of the government and the public on the growing bankruptcy issue in Malaysia.  Many previous quantitative studies discussed the flaws in money management.  This study, however, slightly different.  Using a qualitative method, it intends to look at the best practices implemented by the household in managing family finances.  The findings can add value to today's body of knowledge.  Identified themes can be used to design financial modules which are more compatible to be used by all levels of society.

scholarly journals Manajemen Mutu terhadap Peningkatan Kualitas Lembaga Pendidikan Islam

2020 ◽  
Vol 3 (1) ◽  
pp. 1-24
Author(s):  
Mila Mahmudah
Keyword(s):  
Educational Institution ◽  
Educational Institutions ◽  
Organizational Goals ◽  
Service Companies ◽  
Internal Customers ◽  
Education Personnel ◽  
The Government ◽  
A Company ◽  
Term Management

Abstract: The term management has many meanings, management is directing / leading something of effort through planning, organizing, coordinating and controlling human resources and materials aimed at achieving predetermined goals. In the science of management there is the concept of problem solving that is placed in the workplace, namely the P-D-C-A approach as a process of solving problems with a continuous and systematic pattern. While management can also be defined as a process of organizing and utilizing the resources of the organization through the cooperation of members to achieve organizational goals effectively and efficiently. The practice of organizing education can be analogous to the production process in a company (industry). It's just that the products produced by educational institutions in the form of services. Therefore educational institutions can be said as service companies. From this perspective, the quality and quality of services (services) produced is a measure of the quality of an educational institution. Namely the extent of customer satisfaction with the services produced. What is meant by customers here are internal customers, namely teachers and other education personnel, and external customers, namely students and related parties outside the educational institution. Thus, schools are said to be of good quality if they are able to provide services according to or even exceed the expectations of teachers, employees, students, and other related parties such as parents, funders, the government or the world of work of users of graduates. Keywords: quality management, educational institutions

scholarly journals Evaluación Del Impacto De La Política Pública “Programa De Estímulos A La Innovación”, En El Contexto De Propiedad Industrial En México

2018 ◽  
Vol 14 (4) ◽  
pp. 172
Author(s):  
Antonio Solís Lima ◽  
María Catalina Ovando Chico ◽  
Emmanuel Olivera Pérez ◽  
Miguel Ángel Rodríguez Lozada
Keyword(s):  
Public Policy ◽  
Technological Development ◽  
Annual Reports ◽  
Industrial Property ◽  
The Public ◽  
Technological Growth ◽  
Politica Publica ◽  
Policy Program ◽  
The Government ◽  
Objective Indicators

In order to trigger economic and technological development in Mexico, the government of this country is trying different ways to boost innovation. One of them is through the public policy "Program of Stimuli for Innovation (PSI)". This consists of granting subsidies to companies for the development and commercialization of technological innovations that trigger new markets. However, although annual reports of the PSI management have been generated, studies conducted to evaluate this program in terms of industrial property appropriation are still unknown. For the foregoing, the object of this studywas to evaluate the PSI to know its national impact in terms of appropriation of industrial property in the period 2009-2016. The evaluation consisted of making a quantitative, statistical, descriptive and inferential analysis of the PSI, using databases generated by Mexican public institutions. The results of this research showed that although the PSI grants motivated the link between research centers and companies for the development of innovative technologies, the appropriation of industrial property managed by Mexicans was modest. Likewise, it was found that the grants were not granted in an equitable manner to the different types of companies that participated in the program. Concluding that it is necessary to evaluate and supervise this public policy with objective indicators that allow it to be more effective. It is expected that this study will contribute to making a proposal for improvement to this public policy that contributes to the economic and technological growth of this country.

scholarly journals Government assistance to state-owned enterprises: a hindrance to financial performance

2020 ◽  
Vol 17 (2) ◽  
pp. 40-50
Author(s):  
Ferina Marimuthu
Keyword(s):  
South Africa ◽  
Financial Performance ◽  
Financial Management ◽  
Government Assistance ◽  
Return On Assets ◽  
The Public ◽  
Dummy Variable ◽  
Negative Effect ◽  
The Government ◽  
Government Bailouts

This study aimed to examine whether government financial assistance influences the financial performance of state-owned enterprises. Commercial state-owned enterprises in South Africa that are listed under the Public Financial Management Act during the post-apartheid era from 1995 to 2017 were sampled. Government guarantees were measured as a dummy variable, while financial performance was measured by accounting measure: return on assets (ROA). Endogeneity issues were addressed, and data analysis was performed on an unbalanced panel using the two-step system GMM. The empirical evidence indicated that support by the government in the form of guarantees and subsidies has a significant negative effect on the financial performance of state-owned enterprises. This is an indication that continued government bailouts to poor performing state-owned enterprises exacerbates their poor financial performance and encourages these enterprises to become too reliant on government assistance, burdening the national fiscus. AcknowledgmentsThe author gratefully acknowledges the National Research Foundation of South Africa for the research grant and Dr Farai Kwenda for his supervision during the study.

scholarly journals Functional and role-playing positions in modern management teams: an educational institution case study

2020 ◽  
Vol 18 (3) ◽  
pp. 129-140
Author(s):  
Inna Semenets-Orlova ◽  
Alla Klochko ◽  
Vitaliy Tolubyak ◽  
Liudmyla Sebalo ◽  
Maryna Rudina
Keyword(s):  
Organizational Development ◽  
Educational Institution ◽  
Role Playing ◽  
Management Teams ◽  
Educational Institutions ◽  
Situational Analysis ◽  
Leadership Roles ◽  
Education Leaders ◽  
The Government ◽  
Basic Approaches

The analysis of scientific approaches to understanding the psychological characteristics of the role of the management team is important in the context of ensuring the organizational development of educational institutions. The purpose of the study is to explore the basic approaches and views of modern researchers on defining team roles, to identify the main functional and role positions in the management team.Determining the types of leadership roles of educational institutions based on empirical research data. Also based on the method of case studies problem-situational analysis − solving leadership problems by educational managers − were analyzed the effectiveness of role-playing positions in management teams. Conclusions were made about the need for some correction of understanding and assessment of the importance of all roles in the staff of heads of educational institutions. Each of these command roles related to specific personality traits identified by the tests.An analysis of the orientation of education leaders towards team roles shows that they tend to focus on all team roles. However, one can say that some roles are more attractive to researchers, while others are less attractive. The government can use the research findings to create and implement training programs for educational leaders.

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