This final project report discusses the collection mechanism for depositing and launching PPh Article 4 paragraph (2) on land and building leases at CV X, which is a company producing various kinds of bread, located at Tunjungan Plaza 4, 5th Floor Jl. Basuki Rahmat No. 8-12 where CV X is subject to 10% tax rate on land and building leases.

This research aims to determine the calculation and reporting of PPh Article 4 Paragraph (2) of PT Selena Cahaya Gemilang. The method used in the research is descriptive - qualitative, namely describing how to calculate and report Final Income Tax Article 4 Paragraph (2) with the provisions of PP No. 46 of 2013, and PP no. 23 of 2018. The research results show that PT Selena Cahaya Gemilang earns income not exceeding IDR 4,800,000,000.00, the amount of PPh owed by PT Selena Cahaya Gemilang is IDR 3,660,467.00 for the period January to December 2018, so PT Selena Cahaya Gemilang uses the 0.5% Final Income Tax facility.

This research aims to analyze the level of efficiency and effectiveness of BOS Fund management at SDN 2 Rejosari for the 2017 fiscal year. The results of this research show that the average level of effectiveness at SDN 2 Rejosari is 100.6% so it can be said to be very effective, while for development levels efficiency during the 2017 budget year showed an average efficiency level of 99.6% so it can be said to be efficient


 This research aims to determine the accounting treatment of income at CV Cantik supplies. The method used in this research uses the descriptive method, namely describing how to recognize, record, measure and present the profit and loss report at CV Cantik Supplies. The conclusion of this research is CV Cantik Supplies recognizes income using the Accrual Basis and Cash Basis methods with a periodic recording method, measuring income based on rupiah units from sales transactions received in the form of cash or cash equivalents, which will then be reported in the financial report, namely the profit and loss report. CV. Cantik Supplies has implemented revenue recognition in accordance with PSAK No.23.

This research aims to describe and analyze the application of standard operating procedures (SOP) in population administration services in Baron District to find out and analyze transparency and accountability. In implementing standard operating procedures (SOP) for population administration services in Baron District. JeThe type of research used is descriptive qualitative, taking primary data sources from interviews and secondary data sources from archives and documents. The research focus in this final assignment concerns the implementation of standard operating procedures (SOP) for population administration services, namely transparency and accountability in the Baron sub-district. The results of this research can be concluded that standard operating procedures (SOP) for population administration services are neatly and clearly stated, but there are still people who do not understand the procedures due to lack of socialization. in the process of completing population administration on time according to what is stated in the standard operating procedures (SOP) and to facilitate work monitoring, an additional form has been added.

Internal control in the accounting system for paying health insurance claims at PT Asuransi Jiwa Manulife Indonesia. The internal control system is implemented in order to avoid various types of deviations and errors that may occur. The type of data used in this research is qualitative. The data sources used are primary and secondary data. All data was collected using interview, observation and documentation methods. The data analysis technique used in this research is comparative descriptive. This research was intended to find out directly about the evaluation of internal control of the health insurance claim payment accounting system. An accounting system consisting of an organizational structure, clear authorization/authority, sound practices. An accounting system consisting of related functions, forms, and accounting records used. From the researchresults, almost all of the forms used do not have printed serial numbers, and are not neatly archived, there are duplicate functions, and the infrastructure is inadequate. It would be best for PT Manulife Indonesia to review the duties and responsibilities of each staff, have the forms printed with sequential numbers, and provide passwords for confidential files so that not everyone can access the files.

PT Royal Inti Mandiri Abadi is a company operating in the trading sector (Distributor) located in Surabaya. This company has developed due to the hard work and support of experienced personnel. In one of the system processes, namely the petty cash expenditure input system, problems were found, so the system needed to be repaired so that the business activity process ran well. In carrying out the petty cash disbursement input procedure there are problems related to classification in the COA (Chart of account), namely the cashier's jobfunction, one of whose tasks is to input journals into the system every time he groups or classifies costs that are classified into the COA (Chart of account). He often feels confused because he doesn't There are written guidelines from the company and every time you want to input a cashier function you always ask for the classification. To overcome this problem, it is necessary to improve the procedural system by providing written guidelines regarding the classification of COA (Chart of account), so that the function of the cashier can be more effective in the process of inputting data into the WOMS system.

Warung Aldo Sayur is a trading business owned by a group that sells various kinds of vegetables, spices, and other kitchen spices. Warung Aldo Sayur also does not have a definite bookkeeping, they see profit and loss only by setting aside money, profits are calculated from expenses and income are calculated by themselvesusing simple financial methods. The formulation of the problem in this study are: 1) How is the application of simple financial methods to MSMEs agribusiness traders in the Sidoarjo market? 2) What are the views of agribusiness traders on the implementation of SAK ETAP in the preparation of MSME financial reports in the Sidoarjo Market?. Meanwhile, the objectives of this study are: 1) To describe the application of simple financial methods to MSMEs agribusiness traders in the Sidoarjo market. 2) To describe the views of agribusiness traders on the implementation of SAK ETAP in the preparation of MSME financial reports in the Sidoarjo Market. To answer this, the researcher attempted to analyze and evaluate the data used in this study related to the application of SAK ETAP in the preparation of financial statements obtained by data collection techniques in the form of interviews, observations, and documentation. The results of the research at the Aldo Sayur shop showed that the financial statements used still used a simple method and did not have books. It still uses the cash basis method. So that the application of the financial statements is not yet completely accurate. The income statement is only obtained by subtracting the total income by the total expenses. However, this data is not written systematically and is not in accordance with SAK ETAP standards in the preparation of financial statements, so it cannot be evaluated optimally