UNSPECIFIED (2021) PENCATATAN LAPORAN KEUANGAN MERCHANT PADA MARKETPLACE SHOPEE (STUDI KASUS PADA TOKO NA.STOREHIJAB). D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian tugas akhir ini bertujuan untuk mengetahui bagaimana pencatatan laporan keuangan merchant pada marketplace shopee, bagaimanaperhitungan biaya admin pada marketplace shopee, bagaimana perhitungan biayalayanan pada marketplace shopee, serta bagaimana penarikan saldo penjual.Sumber data yang digunakan adalah data primer dan data sekunder. Dalam pengumpulan data ini diperoleh berdasarkan hasil wawancara, data-data yang adadi website shopee dan studi kepustakaan. Hasil penelitian ini dapat disimpulkan bahwa Na.storehijab menyusunlaporan keuangan sesuai dengan Standar Shopee. Hal ini berarti Shopee belum menerapkan penyusunan laporan keuangan yang sesuai dengan format laporankeuangan yang ada dalam Pernyataan Standar Akuntansi Keuangan. Biaya Admin Final dan Biaya Layanan sudah termasuk PPN 10%, toko Na.storehijab adalahtoko dalam negeri jadi hanya dikenakan biaya admin (tidak dikenakan PPN 10%). Sistem pelaporan pajak yang dilakukan shopee sudah sesuai dengan KetentuanUndang-Undang RI Tahun 2000 Pasal 7 dan Peraturan Menteri Keuangan (PMK) No.48/PMK.03/2020. Penarikan saldo penjual ada 2 cara yaitu : 1) Melalui aplikasi shopee, 2) Melalui seller centre.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | This final project research aims to find out how to record merchant financial reports on the shopee marketplace, how to calculate admin fees on the shopee marketplace, how to calculate service fees on the shopee marketplace, and how to withdraw the seller's balance. Sources of data used are primary data and secondary data. In collecting this data, it was obtained based on the results of interviews, data on the shopee website and literature study. The results of this study can be concluded that Na.storehijab prepares financial statements in accordance with Shopee Standards. This means that Shopee has not implemented the preparation of financial statements in accordance with the format of financial statements contained in the Statement of Financial Accounting Standards. Final Admin Fee and Service Fee includes 10% VAT, Na.storehijab store is a domestic store so only admin fees are charged (not subject to 10% VAT). The tax reporting system carried out by shopee is in accordance with the provisions of the RI Law of 2000 Article 7 and the Minister of Finance Regulation (PMK) No.48/PMK.03/2020. There are 2 ways to withdraw the seller's balance, namely: 1) Through the shopee application, 2) Through the seller center. | |||||||||
| Uncontrolled Keywords: | Recording of Financial Statements, Merchant, Marketplace. Pencatatan Laporan Keuangan, Merchant, Marketplace. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61406-Program Diploma III Keuangan Perbankan |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 26 Dec 2022 10:19 | |||||||||
| Last Modified: | 26 Dec 2022 10:19 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/19031 |
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