ANALISIS PERUBAHAN PENDAPATAN PEDAGANG MASKER ECERAN AKIBAT PANDEMI COVID-19

Covid-19 really makes the world feel a crisis in all things, namely the economy, education, health, and many more. However, Covid-19 has made the demand for masks greatly increased from before the existence of Covid-19. Because every human being needs a mask to prevent being exposed to the Covid-19 virus, so that retail mask traders are also affected. We take an example for retail mask traders in the Pinasungkulan market, Karombasan, Manado City. We interviewed 22 respondents who work as mask retailers. We questioned the income before and after the Covid-19 pandemic, as well as the prices of the types of masks before and after the Covid-19 pandemic.

PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN

This study aims to describe how the implementation of appropriate tax planning in order to minimize the payment of income tax. In optimizing tax planning, a strategy that can be done is to make a nominative list related to entertainment expenses, management of food facilities, health and communication for employees, the use of the gross-up method in calculating employee salaries. Tax planning resulted in tax savings of IDR 7,022,500.00. The available cash flow from the tax savings can be maximized to support other operational activities.

ANALISIS BREAK EVEN POINT (BEP)

This paper aims to provide information to the public regarding the meaning, use, purpose, limitations, and methods of calculating Break Even Point Analysis (BEP). Management needs information that can be used as a basis for planning company profits. By knowing the break-even point, management can determine the amount of production or sales that must be made, according to the profit target to be achieved). Due to the Covid-19 pandemic, the data collection technique used is an online study, namely by taking references from the Internet. The type of data used is secondary data in the form of books related to the discussion, of course, books/materials on the internet. Data analysis used descriptive method, which was to describe the research results and then draw conclusions. Break Even Point (BEP) calculation can be done by equation method, contribution margin method, and graphical method. The three methods when used produce the same number. Break Even Point (BEP) analysis, in practice, besides containing benefits but also contains weaknesses.

PENILAIAN KEPUTUSAN INVESTASI SAHAM DALAM PENERAPAN INSENTIF PAJAK PENJUALAN ATAS BARANG MEWAH (PPnBM) BAGI PERUSAHAAN GO PUBLIC DI ERA PANDEMI COVID-19 (STUDI KASUS PADA PERUSAHAAN SEKTOR OTOMOTIF)

In the midst of the Covid-19 pandemic, investors need to see and assess the level of risk to determine investment decisions. With various government policies, especially the Sales Tax Incentive on Luxury Goods (PPnBM), we can assess and compare the level of risk and risk before the issuance of this regulation, so that investors can make the best investment decisions in the midst of the Covid-19 pandemic. The stock beta for the automotive sector was still stable when the PPnBM incentive was implemented, as shown by the calculation of the CAPM Capital Asset Pricing Model, which is mostly below 1. The impact of the Covid-19 pandemic is still felt in world investment and tends to improve over time.

PENGHITUNGAN RISIKO DALAM KEPUTUSAN INVESTASI PADA EMITEN SEKTOR KONSTRUKSI INDEKS KOMPAS100 DENGAN METODE CAPITAL ASSET PRICING MODEL DAN RASIO PROFITABILITY SETELAH MASA PANDEMIC COVID-19

The risk in an investment activity is always there and it cannot be denied that these risk factors influence someone to invest. After the Covid-19 pandemic period and vaccines have been carried out so that development in Indonesia will start running again. So the CAPM (Capital Asset Pricing Model) approach in assessing a stock that is less risky to the overall market price in the Kompas100 index and the NPM (Net Profit Margin) probability ratio on stocks that are always able to generate profits every year are expected to help the public and potential investors. in making investment decisions in accordance with the risk profile.

IPTEKS PERHITUNGAN PENYUSUTAN DENGAN METODE GARIS LURUS DAN SALDO MENURUN PADA ASET TETAP

Tax is a people's contribution to the state treasury based on law (which can be enforced) with no return. Tax planning is one form of tax management function in an effort to save tax legally, one of which is by choosing a method of depreciation that can support tax efficiency. The depreciation method permitted in taxation in Indonesia consists of two methods, namely the straight-line method and the declining balance method. Both of them were used in the calculation and recognition of depreciation expense have an impact on the smaller amount of net income generated resulting in a smaller tax burden borne by the taxpayer. The application of the straight-line method helps taxpayers save tax in the years the middle of the economic period while the declining balance method helps taxpayers save tax in the early years of reporting period. This means that both the straight-line method and the declining balance method have their advantages and disadvantages.

PENERAPAN METODE PERSEDIAAN DALAM PERENCANAAN PAJAK

Inventories are generally owned and used by companies for sale, for normal business operations, or for goods that are to be used or consumed in making goods for sale. There are two methods that can be used by taxpayers in assessing inventory and using inventory to calculate the cost of goods sold namely the first in first out method and the average method. The use of the FIFO method will result in a smaller cost of goods sold than the Average method so that the company's net income will be greater and the tax burden that must be borne by taxpayers is also greater. While the use of the Average method will result in a smaller profit margin so that for tax burden efficiency it is more effective to use the average method than the FIFO method. In other words, the smaller the profit margin obtained, the smaller the amount of tax burden that must be paid.

IPTEKS PENGHITUNGAN NILAI MARKET VALUE ADDED ATAS KEPUTUSAN INVESTASI

Development in technology has triggered the aggresivity of stock practitioners to make transactions in the stock market, so the portofolio analyzing skill is in high demand. This article practically explains about the implementation of Market Value Added (MVA) to support decision-making for investors. The formula is applied to 10 sample of public corporations listed in the Indonesia Stock Exchange. The results show that 6 firms have a positive MVA value, therefore they are fundamentally good for investing. On the other hand, the remaining 4 are showing MVA values below 0 because they are not able to gain company value above their total investment.

SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA

Administration of state-owned goods is one of the important activities to account for the use of the state budget. In its implementation, BMN administration activities are supported by the implementation of the SIMAK-BMN application which functions to assist in the preparation of balance sheets and reports on state property. As the agency authorized to administer/and or use BMN at the UAKPB level, the Regional Industry and Trade Office of North Sulawesi Province must administer BMN referring to PMK No. 181/PMK.06/2016 concerning Administration of BMN to produce accurate recording and reporting of state assets. In addition, by combining information systems, proper administration procedures, and accuracy in running the system, it is hoped that errors in the BMN administration process such as human errors can be minimized.

IPTEKS PERENCANAAN LABA KONTRIBUSI PADA USAHA MANUFAKTUR

The manufacturing firms have implicit and explicit goals and objectives. In order to achieve these goal and objective then manager needs accounting information. The accounting information created and used by management is intended primarily for planning and control decisions. One of the accounting information is cost accounting that can be used as a tool for planning the profit as the objective of the companies. Manufacturing costs are identified as variable costs or fixed costs under cost behavior analysis. Regression analysis is the one of the cost estimation methods in term to estimate the fixed costs and variable costs where the results of estimation are used to calculate the contribution margin.