18 Februari 2024

Kapan CPNS atau CASN 2024 di buka?

Source : Kompas

Pemerintah memastikan bakal membuka Seleksi CPNS dan PPPK pada tahun 2024 ini dengan sebanyak 2,3 juta formasi, baik untuk pusat atau daerah.

Sama seperti tahun lalu, Seleksi CPNS dan PPPK 2024 ini banyak dibuka untuk guru dan dosen, tenaga kesehatan serta tenaga teknis. Selain itu, Seleksi CPNS 2024 juga dibuka untuk lulusan baru atau fresh graduate sebanyak 690 ribu posisi.

Dikutip dari laman Badan Kepegawaian Negara (BKN), pengumuman dan seleksi administrasi seleksi CPNS 2024 periode I akan dimulai pada minggu ketiga bulan Maret 2024.

Meski belum ada tanggal pastinya, pemerintah telah membagikan jadwal seleksi CPNS 2024 sebanyak 3 periode yaitu I, II dan III.

Periode I: pengumuman dan seleksi administrasi Seleksi CPNS dan Seleksi Kedinasan akan dimulai pada minggu ketiga bulan Maret 2024
Periode II: pengumuman dan seleksi administrasi penerimaan CPNS dan PPPK yang akan dilaksanakan pada bulan Juni 2024.
Periode III: pengumuman dan seleksi administrasi penerimaan CPNS dan PPPK pada bulan Agustus 2024.

Alur dan Jadwal Pendaftaran CPNS 2024

Berdasarkan seleksi CPNS pada tahun 2023 lalu, berikut adalah alur pendaftarannya, dikutip dari Surat BKN Nomor 9386/B-KS.04.01/SD/E/2023. 

1. Buka situs resmi https://sscasn.bkn.go.id/ Pilih menu “SSSCASN” di kanan atas dan pilih “buat akun” Pada laman “Pendaftaran Akun SSCASN 2023” pelamar dapat mendaftar lebih dulu untuk membuat akun.

2. Selanjutnya isi semua data identitas yang diminta seperti NIK dan nomor KK. Sistem akan otomatis membaca data yang telah dimasukkan. Selanjutnya isi alamat email, pilihan password, dan kirim data-data yang diminta.

3. Lihat email yang telah didaftarkan untuk konfirmasi.

4. Log In & Pengisian Data,  setelah memiliki akun, peserta harus log in pada situs https://sscasn.bkn.go.id/ Klik menu log in dan masukkan NIK serta password yang telah didaftarkan.

5. Lengkapi data diri Anda pada kolom yang tersedia. Pilih formasi jabatan sesuai dengan latar belakang pendidikan. Dianjurkan untuk tidak mendaftar CPNS yang tidak sesuai kelulusan, karena dapat bermasalah di kemudian hari.

6. Pastikan semua data terisi dan sesuai dengan identitas yang ada. Unggah dokumen secara lengkap seperti, pasfoto, foto selfie memegang KTP, dan kartu bukti pembuatan akun, persyaratan ijazah, akreditasi kampus dan lain-lainnya sesuai format situs.

7. Unggah berkas fotokopi atau asli harus sesuai (jika diminta), surat pernyataan dan lainnya Akses menu ‘unggah dokumen’ untuk mengunggah dokumen, dan klik ‘kirim’ data.

8. Pastikan semua berkas terisi dengan benar agar terhindar dari keputusan tidak lulus hanya karena salah atau lalai memberikan data.

9. Setelah semua bekas selesai diisi, cek resume pendaftaran, periksa semua data dengan benar, kemudian kirim data.

10. Cetak bukti kartu pendaftaran untuk disimpan sementara sampai mendapatkan hasil verifikasi berkas

16 Mei 2022

New iPhones always include camera improvements, and the iPhone 14 is no exception

There are still a few months to go before the 2022 iPhone 14 models will be ready to launch, but because there are some notable updates in the works for these devices, we've been hearing rumors about them since well before the iPhone 13 models even came out.

iPhone sizes are changing in 2022, and Apple is eliminating the 5.4-inch iPhone mini as it turned out to be unpopular with customers. After seeing lackluster iPhone mini sales, Apple is planning to focus on larger iPhone sizes for its flagship devices, and we're expecting to see a 6.1-inch iPhone 14, a 6.1-inch iPhone 14 Pro, a 6.7-inch iPhone 14 Max, and a 6.7-inch iPhone 14 Pro Max. Note that there will be no 5.4-inch iPhone 14 mini this year.

Since 2017, iPhones with Face ID have had a notch at the front to house all the necessary equipment for facial scanning, but that's set to change with the launch of the iPhone 14. The 2022 iPhone 14 Pro models are expected to eliminate the notch in favor of a new design. Rumors were all over the place for a bit, but it looks like Apple will go with some combination of a circular hole-punch cutout for the camera paired with a pill-shaped cutout to house to key Face ID components. This feature will unfortunately be limited to the Pro models, and the more affordable iPhone 14 models will continue to feature a standard notch.

We are not expecting any significant design changes this year, but the camera bumps for the iPhone 14 and iPhone 14 Pro could get thicker, with the Pro's bump growing in size more notably. Apple is expected to introduce new color options, perhaps adding a purple shade.

The iPhone 14 Pro models may feature a titanium frame instead of a stainless steel frame, and redesigned speaker and microphone grilles are a possibility. Apple could also use a new vapor chamber thermal system that will keep the iPhone cooler to minimize the impact of faster chips and 5G connectivity.

New iPhones always include camera improvements, and the iPhone 14 is no exception. There will be improvements to the Ultra Wide camera, and there's a possibility that Apple will introduce a "periscope" zoom lens that allows for much greater optical zoom, but it's still not yet clear if this will come in 2022 or 2023. The Pro iPhone models are expected to get 48-megapixel cameras and 8K video recording capabilities, but these features will not be available on the standard iPhone 14 models.

Apple is expected to use Qualcomm's Snapdragon X65 chip, which is the first 10-gigabit 5G modem with faster connectivity speeds and connectivity improvements. Alongside the X65, Apple is expected to introduce new satellite-based emergency features that will let users send texts in emergency situations and report accidents with no cellular coverage.

15 Mei 2022

What is Google Smart Glasses and Its Benefits ?

Google showed off new smart glasses at I/O 2022, but we need more features for a commercial success.

Google Glass was the company’s first foray into smart eyewear back in 2012/2013, touting features like a projector-driven display, touchpad, camera for photos and video recording, bone conduction audio, and voice commands. It certainly made for an innovative but ultimately unsuccessful first try, eventually finding a small niche for itself in the business world.

It looks like Google isn’t giving up on consumer-oriented smart glasses just yet, as it demonstrated a prototype for an unnamed pair of glasses at its I/O 2022 developer conference. The new glasses seem similar to the spectacles touted by startup Focal, which was acquired by Google in 2020, with the search giant demonstrating live translations and real-time transcriptions.

This is certainly a cool proof of concept and we don’t know if Google plans to commercialize this product or not. But the company needs to bring plenty more to the table if it wants a future pair of smart glasses to succeed with a wider audience. Here are some features we hope to see on a potential Google Glass successor.

Google’s own video indeed showcased real-time transcription of speech, demonstrating how hearing-impaired people could benefit from the tech. But how about sign language translation and interpretation?

It sounds super high-tech, but Google announced a web game in December 2021 to help people learn sign language. The company also announced on-device hand-tracking tech back in 2019 (see the screenshots above), laying down the foundation for sign language applications. So we’d love to see sign language to written or spoken language translation on a future pair of Google smart glasses.

13 Mei 2022


There are many ways busy mums and dads, families, young people, office workers and older adults can build physical activity into their lives. Being physically active is easier than you think, especially if you make activity part of your daily routine.

For most of us, daily chores, such as shopping or housework, don't count towards your activity target. This is because your body doesn't work hard enough to get your heart rate up.

Fitness for busy mums and dads

Set a time for physical activity and stick to it. You're more likely to find time to be active if you do it at the same time and on the same days each week.

Split activity up throughout the day – you can achieve your target in bouts of 10 minutes or more.

Walk your children to and from school. This will also help them develop a pattern of physical activity.

Be active with your child. Take them to the swimming pool, or play in the garden or park. 

Take up running – if you're just starting out,.

Improve your strength and flexibility with Strength and Flex, a 5-week exercise workout plan.

Join a child-friendly gym. Find a class or club that accepts children or offers childcare during a workout.

Set up a buggy group with other parents and go on long walks with the children.

Try our home exercise routines in the NHS Fitness Studio.

Exercise during your lunch break. Your office may have a gym, or you may have access to a nearby swimming pool or squash courts.

Cycle or walk part, if not all, of your journey to work. Get off one bus or tube stop before your destination. 

For advice on exercising after pregnancy.

Fitness for families

Children don't need to get their daily target of 60 active minutes all in one go – they can do them in chunks of 10 minutes throughout the day.

Try something new. If you're not sure what activities you'd like to try as a family, try the BBC's 'Which sport are you made for?' tool to find out what you're best suited to.

If parents are physically active, their children are likely to be active too, so lead by example.

Instead of watching TV, encourage your child to find fun activities to do on their own or with friends, such as playing chase or riding their bikes.

Let your kids help decide what to do. Children are more likely to participate in something if they're involved in picking it.

When it comes to play, children should do what they enjoy most. Running around, having fun with other kids and burning off energy are great ways of getting some (or all) of their recommended 60 minutes of activity a day.

Walking is a fun and easy way for children to get active while spending time with you and their friends. 

Have a disco in your lounge with your music. All you need are some great tunes and you and your children can have fun dancing anywhere. 

Have a splash – whether they're doing lengths of the pool or having a good splash about, children love playing in water.

Cycling is a great alternative to the car or bus. You don't even need to have somewhere to get to – just taking the kids out for a bike ride is a fun activity.

Young people and fitness

Try something new. If you're not sure what activities you'd like, find out which sport or activity you're best suited to using the BBC's 'Which sport are you made for?' tool.

Take up running – if you're just starting out.

Get into shape with Strength and Flex, a 5-week exercise plan to increase your strength and flexibility.

Walk more: to school, to visit friends, to the shops or other places in your neighbourhood. 

Get your mates involved. You're more likely to keep active if you have fun and other people to enjoy yourself with.

Ask your parents if you can go to the gym with them or if there's a local community centre where you can exercise.

Create a new routine where you walk or run every day when you get home from school or before you have dinner.

If you don't want to exercise outside on your own, buddy up with a friend, or use an exercise DVD or choose a workout from the NHS Fitness Studio.

Dance in front of the TV or play some music. All you need are some great tunes and you can have fun dancing anywhere – and burn calories at the same time.

Do some household chores. Although light tasks such as taking out the rubbish won't raise your heart rate, some heavy gardening or washing the car will count towards your daily activity target.

Fitness for office workers

Cycle or walk part – if not all – of your journey to work.

Get off a bus or tube stop before your destination.

If you need to drive, try to park further away from your office and walk the rest of the way.

Discuss project ideas with a colleague while taking a walk.

Stand while talking on the telephone.

Walk over to someone's desk at work rather than calling them on the phone or sending an email.

Take the stairs instead of the lift, or get out of the lift a few floors early and use the stairs.

Walk up escalators or travelators rather than standing still.

Go for a walk during your lunch break – use a pedometer to keep track of how many steps you take.

Try to find different walks and alternate between them during the week. You could also try using the free Active 10 app to help you increase your walking activity.

Exercise before or after work, or during your lunch break. Your office may have a gym, or you may have access to a nearby swimming pool or squash courts.

Fitness for older adults (65 years and over)

Be active around the house – cooking, housework and walking while you're on the phone can help keep you mobile, although these activities won't count towards your weekly activity target. 

Get into shape with Strength and Flex, a 5-week exercise plan to increase strength and flexibility for beginners.

Conservation groups are a way to get involved in improving your local environment and being active at the same time. Find out more about Green Gyms.

Try something new. If you're not sure what activities you'd like, find out which sport or activity you're best suited to using the BBC's 'Which sport are you made for?' tool.

Walking is the easiest way to increase your activity levels. Find a friend to walk with, or join a walking group for some extra motivation.

Senior sports or fitness classes keep you motivated and can be fun, relieve stress and help you meet friends.

Heavy gardening – including pushing, bending, squatting, carrying, digging and shovelling – can provide a good workout.

Swimming, aqua aerobics and working out in water are ideal for older adults, because water reduces stress and strain on the body's joints.

Yoga is suitable for all ability levels. It combines a series of poses with breathing, and is good for building strength, flexibility and balance.

Tai chi is an ancient Chinese art that builds strength, flexibility and balance through slow and controlled movements.

Pilates focuses on stretching and strengthening the whole body to improve balance, muscle strength, flexibility and posture. 

Take up running – if you're just starting out.

Disabled people

When it comes to exercise, disabled people have pretty much the same options – everything from simply getting out a bit more to playing team sports.

If you can walk, there's no easier way to increase your activity levels. Try to include walking in your daily routine. Find a friend to walk with or join a walking group for some extra motivation.

Cycling – there are tricycles, quadcycles, recumbants, hand-powered bikes called handcycles, and power-assisted bicycles, all of which are alternatives for those unable to ride a regular bicycle.

Take up running – if you're just starting out

Get moving with Strength and Flex, a 5-week exercise plan to increase your strength and flexibility (not suitable for wheelchair users).

Split activity up throughout the day. You can achieve your target in bouts of 10 minutes or more – try these 10-minute workouts. Talk to a health professional or ask an organisation for people with your disability about what the best exercises are for you.

Low-impact exercises such as yoga, pilates and tai chi have been adapted to suit the needs of people with different types of disabilities. Get advice first, however, particularly if you have a physical disability – exercises not suited to your disability may be harmful.

Choose a gym from more than 400 Inclusive Fitness Initiative (IFI) accredited gyms.

Swimming can feel quite liberating if you have a physical disability, as your body is mostly supported by the water. Many pools offer classes and sessions that cater specifically for disabled people. 

Adapted sports – many sports can be played by disabled people on the same basis as non-disabled people. Some, such as blind football, have also been adapted to make them more disability-friendly.

Source : www.nhs.uk

reposted From : https://www.nhs.uk/live-well/exercise/get-active-your-way/

12 Mei 2022

Looking for Accounting in All the Right Places

Accounting extends into virtually every walk of life. You're doing accounting when you make entries in your checkbook and when you fill out your federal income tax return. When you sign a mortgage on your home, you should understand the accounting method the lender uses to calculate the interest amount charged on your loan each period. Individual investors need to understand accounting basics in order to figure their return on invested capi tal. And it goes without saying that every organization, profit-motivated or not, needs to know how it stands financially.

Here's a quick sweep to give you an idea of the range of accounting:

Accounting for organizations and accounting for individuals

Accounting for profit-motivated businesses and accounting for nonprofit organizations (such as hospitals, homeowners' associations, churches, credit unions, and colleges).

Income tax accounting while when you die you're living and estate tax accounting.

Accounting for farmers who grow their products, accounting for miners who extract their products from the earth, accounting for producers who manufacture products, and accounting for retailers who sell products that others make.

Accounting for businesses and professional firms that sell services rather than products, such as the entertainment, transportation, and healthcare industries.

Past-historical-based accounting and future-forecast-oriented accounting (budgeting and financial planning).

Accounting where periodic financial statements are legally mandated (public companies are the primary example) and accounting where such formal accounting reports are not legally required.

Accounting that adheres to historical cost mainly (businesses) and accounting that records changes in market value (mutual funds, for example).

Accounting in the private sector of the economy and accounting in the public (government) sector.

Accounting for going-concern businesses that will be around for some time and accounting for businesses in bankruptcy that may not be around tomorrow.

Accounting is necessary in a free-market, capitalist economic system. It's equally necessary in a centralized, government-controlled, socialist economic system. All economic activity requires information. The more developed the economic system, the more the system depends on information. Much of the information comes from the accounting systems used by the businesses, insti tutions, individuals, and other players in the economic system.

Some of the earliest records of history are the accounts of wealth and trading activity. The need for accounting information was a main incentive in the development of the numbering system we use today. The history of account ing is quite interesting (but beyond the scope of this book).

11 Mei 2022

What is Accounting and Why it Matters For Your Business

When becoming an entrepreneur, you accept the new responsibility of business accounting. But what exactly is it? What value does it provide to you? And what does it mean for your time?

Picture : QuinceCreative

Fortunately, with the right people, tools, and resources, accounting isn’t a black hole for your time.

Here, we’ll cover the basics you need to know to get started. But if you want to jump straight to the how-to, you can download our free guide to small business accounting.

A simple definition of “accounting”

Accounting is how your business records, organizes, and understands its financial information.

You can think of accounting as a big machine that you put raw financial information into—records of all your business transactions, taxes, projections, etc.—that then spits out an easy-to-understand story about the financial state of your business.

Accounting tells you whether or not you’re making a profit, what your cash flow is, what the current value of your company’s assets and liabilities is, and which parts of your business are actually making money.

Accounting vs. bookkeeping

Accounting and bookkeeping overlap in many ways, and some say bookkeeping is one aspect of accounting. But if you want to break them apart, you could say that bookkeeping is how you record and categorize your financial transactions, while accounting puts that financial data to good use through analysis, strategy, and tax planning.

The accounting cycle

Accounting starts with recording transactions. Business transactions—any activity or event that involves your business’s money—need to be put into your company’s general ledger. Recording business transactions this way is part of bookkeeping.

Bookkeeping is the first step of what accountants call the “accounting cycle”: a process designed to take in transaction data and spit out accurate and consistent financial reports.

The accounting cycle has six major steps:

1. Analyze and record transactions Collect any invoices, bank or credit statements, and receipts from business transactions.

2. Post journal entries to the ledger It’s time to take those documents and start making journal entries for your transactions. Journal entries have three components of a transaction: when it happened, what it was for, and how much it was. Some businesses use single-entry accounting where only the expense or revenue is entered. But more common is double-entry accounting, which records each transaction in two accounts: where money is coming from and where it’s going.

3. Prepare an unadjusted trial balance At the end of a reporting period, list all of your business’s accounts and figure out their balances.

4. Prepare adjusting entries at the end of the period When you need to update entries you’ve already made, you prepare adjusting entries. For example, if a client is late on paying an invoice and you offer a 5% discount to help them pay, you would enter the discount as an adjusting entry as opposed to changing the entry you’ve already made.

5. Prepare an adjusted trial balance After entering in adjusting entries, you’re left with an adjusted trial balance. This information is now ready to be turned into financial statements.

6. Prepare financial statements Finally, all the information you’ve collected is converted into your financial statements. These reports are succinct summaries of all your business’s financial activity.

Accounting software automates most of these rules and processes, so we’re going to skip over the gritty details of the accounting cycle and talk about the end product: financial statements.

Financial statements

Financial statements are reports that summarize how your business is doing financially.

There are three main types of financial statements: the balance sheet, income statement, and cash flow statement. Together, they tell you where your business’s money is and how it got there.

Let’s say you’re a self-employed surfing instructor who bills clients for surfing lessons. Financial statements can tell you what your most profitable months are, how much money you’ve spent on supplies, and what the total value of your business is.

Accounting software can help you generate financial statements easily, or you can have a bookkeeper do it for you.

Generally accepted accounting principles (GAAP)

Every company is different, but in order to make accurate financial comparisons between companies, we need a common language to describe each of them. That’s what generally accepted accounting principles (GAAP) are: a series of standards and procedures that accountants at all companies must adhere to when preparing financial statements.

A non-governmental body called the Financial Accounting Standards Board sets the GAAP. While there are no laws enforcing these standards, most lenders and business partners in the United States will require that you adhere to GAAP. If you’re in Canada, you’ll use a different system called International Financial Reporting Standards, or IFRS.

Cash vs. Accrual

You can do your business accounting on a cash or accrual basis. The difference between the two comes down to timing.

Cash basis is the most basic accounting. On a cash basis, you only record transactions when money changes hands. If you receive an invoice on the 10th but don’t pay it until the 15th, the transaction is recorded on the 15th.

With accrual basis, you record transactions twice: when they occur and when they’re paid. For the invoice above, you record the expense on the 10th and the payment on the 15th as two separate transactions.

The method you use depends on what you need from your business finances. Cash basis is simpler and easier to stay on top of, while accrual offers greater insights for the more detail-oriented.

Most small businesses have basic accounting needs which means cash basis is often the right fit.

The different types of accounting

Financial accounting

Every year, your company will generate financial statements that people outside of your company—people like investors, lenders, government agencies, auditors, potential buyers, etc.—can use to learn more about your business’s financial health and profitability.

Preparing the company’s annual financial statements this way is called financial accounting. If you’re looking to hire a financial accountant, start with looking into how much an accountant costs.

Managerial accounting

Managerial accounting is similar to financial accounting, with two important exceptions:

1. The statements produced by managerial accounting are for internal use only.

2. They’re generated much more frequently—often on a quarterly or monthly basis.

If your business ever grows to the point where you need to hire an accountant full-time, most of their time will be taken up by managerial accounting. You’ll be paying them to produce reports that provide regular updates on the company’s financial health and help you interpret those reports.

Tax accounting

Tax accounting is all about making sure that you don’t pay more income tax than you are legally required to by the IRS. An example of this is when your accountant provides you with recommendations for how to get the most out of your tax return.

Tax accounting is regulated by the Internal Revenue Service (IRS), and the IRS legally requires that your tax accounting adhere to the Internal Revenue Code (IRC).

Cost accounting

Whenever you’re trying to figure out how to increase your margin or deciding if raising prices is a good idea, you’re doing cost accounting.

Cost accounting involves analyzing all of the costs associated with producing an output (whether it be a physical product or service) in order to make better decisions about pricing, spending, and inventory.

Cost accounting is often a prerequisite of managerial accounting because managers use cost accounting reports to make better business decisions. It also feeds into financial accounting since costing data is often required when compiling a balance sheet.

Credit accounting

Credit accounting involves analyzing all of a company’s unpaid bills and liabilities to make sure that a company’s cash isn’t constantly tied up in paying for them.

Credit accounting can be one of the most difficult kinds of accounting to do well, in part because it’s a difficult subject to be critical about. Talking about debts can be a sensitive, but necessary, conversation.

Why accounting matters for your small business

Accounting helps you plan for growth

Every great journey begins with a roadmap. When you’re planning your company’s growth, it’s essential to set goals. What should your profits look like one year from now? How about in five years?

Keeping up with your accounting helps you stay on top of your business finances. That information is essential to assess how quickly your business is developing. Without accurate reporting, you won’t have the full financial picture.

Has your cost of goods sold increased? Are margins thinner? Are your growth goals reasonable? Without financial statements, you won’t have an objective answer.

Accounting is essential for securing a loan

Up-to-date financial statements demonstrate where your company stands. They’re essential if you want to fund your small business with a loan.

For instance, suppose you want to apply for a Small Business Association (SBA) loan through one of the big banks. You’ll need to provide, on average, three years of financial statements, plus a one-year cash flow projection. It’s virtually impossible to deliver any of these if you don’t have an accounting system in place.

You need accounting to attract investors or sell your business

You may not be planning to court investors or sell your business right now,but it’s a good idea to leave your options open. And the best way to do that is to put a proper accounting system in place now.

Potential investors or buyers will expect accounting records vetted by a CPA (Certified Public Accountant) that prove your business is profitable and on track for growth.

Accounting helps you get paid

When a customer owes you money, it appears as Accounts Receivable (AR) on your balance sheet, which is generated automatically by your accounting software or manually by yourself or your accountant.

The balance sheet tells you how much of your AR you’ve already pocketed during the month and how much is still outstanding.

By referring to your balance sheet, you can track how effectively you’re collecting payment. Then you can put in place processes—like harder payment deadlines or better follow-up with clients—to make sure you get your hands on the money you’ve earned when you need it.

Accounting helps you stay on top of your debts

If your business owes debts to a variety of sources, like credit cards, loans, and accounts payable, you’ll have to jump into multiple accounts to check what you’re left owing.

The balance sheet shows everything you owe in one place. It also shows all your bank account balances so you can reference both at the same time. It’s the perfect report to review to make sure you have the cash available to tend to your debts and plan future payments.

Accounting keeps you out of jail (or at least saves you from fines)

As your business grows, it can be difficult to keep track of all your tax information reporting obligations. What’s more, if there are mistakes in your financial reports, you run the risk of misreporting your income. Either mistake could land you in hot water with the IRS.

Solid accounting gives you complete, accurate financial records, which reduces your risk of breaking tax laws. And, when you have an accountant filing your taxes for you, you can be sure they’ll be done accurately and on time.

Accounting helps you pay the right amount of taxes (and not a dollar more)

If you don’t pay your tax bill in full, the IRS will fine you. But they won’t give you a gold star for paying too much.

You can tell you’re paying too much in taxes if your business consistently receives large tax refunds.

Remember: a tax refund isn’t free cash from the IRS. It’s money you’ve overpaid the government that you could’ve used to invest in your business instead.

Refunds are often the result of miscalculated quarterly estimated tax payments. To calculate quarterly estimated tax payments accurately, you need to predict your income. It’s almost impossible to do so without reliable financial records produced through accurate accounting.

What an accountant does

An accountant does more than just year-end tax preparation. A skilled CPA will save you time by communicating your company’s financial state to you jargon-free while anticipating your financial needs.

Accounting professionals like CPAs or tax advisors can also provide you with knowledge and insight that is simply inaccessible to non-accountants. These experts can offer guidance on tax deductions you didn’t even know you qualified for, tax rules you didn’t know you were breaking, and best practices picked up while working for other companies in your industry.

If those are tips your business can benefit from right now, it might be time to hire an accountant.

Source : Bench

10 Mei 2022

Financial Statements and Financial Reporting

Accounting is the universal language of business.

One noted economist and politi cian indicated that the single-most important innovation shaping capital markets was the development of sound accounting principles. The essential characteris tics of accounting are: (1) the identification, measurement, and communication of financial information about (2) economic entities to (3) interested parties. Financial accounting is the process that culminates in the preparation of financial reports. on the enterprise for use by both internal and external parties. Users of these financial reports include investors, creditors, managers, unions, and government agencies. In contrast, managerial accounting is the process of identifying, measuring, analyzing, and communicating financial information needed by management to plan, control, and evaluate a company's operations.

Financial statements are the principal means through which a company commu nicates its financial information to those outside it. These statements provide a com pany's history quantified in money terms. The financial statements most frequently provided are (1) the statement of financial position, (2) the income statement or statement of comprehensive income, (3) the statement of cash flows, and (4) the state ment of changes in equity. Note disclosures are an integral part of each financial statement.

Some financial information is better provided, or can be provided only, by means of financial reporting other than formal financial statements. Examples include the president's letter or supplementary schedules in the corporate annual report, prospec tuses, reports filed with government agencies, news releases, management's forecasts, and social or environmental impact statements. Companies may need to provide such information because of authoritative pronouncements, regulatory rule, or custom. Or they may supply it because management wishes to disclose it voluntarily.

In this textbook, we focus on the development of two types of financial information:
(1) the basic financial statements and (2) related disclosures.

9 Maret 2022

Akibat Apabila Tidak Atau Telat Membayar Dan Penundaan Pembayaran Wajib Pajak

Pajak merupakan salah satu kewajiban dari masyarakat Indonesia untuk memberikan sejumlah uang kepada negara untuk kepentingan umum seperti pembangunan infrastuktur, menolong rakyat yang kurang mampu, dan kebutuhan negara lainnya. Terdapat beberapa macam pajak yang berlaku di Indonesia diantaranya adalah Pajak Penghasilan (PPh) dan Pajak Pertambahan Nilai (PPN).

Di Indonesia sistem pemungutan pajak yang dilakukan pada PPh adalah dalam self assessment diman Wajib Pajak (WP) berkewajiban untuk memotong, menghitung, membayar, dan melaporkan pajaknya ke negara.  Masyarakat yang telat melapor dan membayar pajaknya akan dikenakan sanksi berupa denda sesuai dengan undang – undang perpajakan yang berlaku. Berikut adalah sanksi atas keterlambatan lapor pajak:

1. Telat lapor SPT Masa PPN akan dikenakan denda sebesar Rp500.000;
2. Telat lapor SPT Masa jenis pajak lainnya (selain PPN) dikenakan denda sebesar Rp100.000;
3. Telat lapor SPT Tahunan PPh orang pribadi akan dikenakan sanksi denda sebesar Rp100.000;
4. Telat lapor SPT Tahunan PPh badan akan dikenakan sanksi denda sebesar Rp1.000.000.

Ketentuan tersebut juga akan berlaku bagi WP yang sama sekali tidak melakukan pelaporan pajak. Pihak yang berwenang telah menetapkan batas waktu pelaporan PPh tahunan bagi WP orang pribadi adalah 3 (tiga) bulan setelah akhir tahun pajak atau tanggal 31 Maret sedangkan untuk WP badan adalah 4 (empat) bulan setelah akhir tahun pajak atau tanggal 30 April. Dalam hal terjadi pelanggaran atas pembayaran pajak maka terdapat berbagai macam sanksi yang dapat dikenakan kepada WP yaitu sanki administrasi, bunga, denda, kenaikan, dan pidana.

Namun apakah terdapat mekanisme apabila WP tidak dapat melakukan pembayaran dalam batas waktu yagn telah ditentukan? Sejak beberapa tahun yang lalu terdapat instrumen hukum Peraturan Menteri Keuangan Nomor 184/PMK.03/2007 dan Peraturan Dirjen Pajak Nomor PER-38/PJ/2008 tentang Tatacara Pemberian Angsuran Atau Penundaan Pembayaran Pajak. Dasar  hukum tersebut dapat digunakan bagi WP apabila ingin mengajukan permohonan penundaan atau pengangsuran pembayaran pajak kepada Kantor Pelayanan Pajak (KPP) dengan alasan WP mengalami kesulitan likuiditas atau mengalami keadaan diluar kekuasanaannya (force majeure). Jenis pajak yang dapat dilakukan permohonan penundaan atau pengangsuran menurut Peraturan Menteri Keuangan Nomor 184/PMK.03/2007 dan Peraturan Dirjen Pajak Nomor PER-38/PJ/2008 adalah:

Pajak yang masih harus dibayar dalam Surat Tagihan Pajak (STP), Surat Ketetapan Pajak Kurang Bayar (SKPKB), serta Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT), dan Surat Keputusan Keberatan, Surat Keputusan Pembetulan, Putusan Banding, serta Putusan Peninjauan Kembali yang menyebabkan jumlah pajak yang harus dibayar bertambah. Jatuh tempo pembayan pajak seperti ini sebenarnya adalah 1 (Satu) bulan sejak tanggal diterbitkannya produk hukum tersebut. Dengan mengajukan permohonan untuk menunda pembayaran pajak atas produk hukum pajak ini, maka Wajib Pajak mempunyai peluang menolong likuiditas arus kasnya; dan

Kekurangan pembayaran pajak yang terutang berdasarkan Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan atau biasa disebut PPh Pasal 29. Pembayaran PPh Pasal 29 (jatuh tempo pembayaran) sendiri  harus dilunasi sebelum SPT Tahunan Pajak Penghasilan disampaikan tetapi tidak melebihi batas waktu penyampaian SPT Tahunan Pajak Penghasilan. Pada umumnya batas waktu penyampaian SPT Tahunan PPh Badan adalah 30 April dan SPT Tahunan PPh Orang Pribadi adalah 31 Maret tahun berikutnya. Pajak yang diajukan permohonan untuk ditunda pembayarannya di atas, selanjutnya akan disebut sebagai utang pajak pada bagian berikutnya.

Pada masa Pandemi ini pemerintah juga telah melakukan beberapa tindakan untuk meringankan WP dalam hal kewajiban perpajakannya. Pemerintah telah memperpanjang batas pelaporan Pajak tahun 2019 bagi orang pribadi yang awalnya 31 Maret 2020 menjadi 30 April 2020 tanpa dikenakan sanksi. Kemudian Menteri Keuangan melalui Peraturan Menteri Keuangan Nomor 23/PMK.03/2020 (PMK 23/2020) telah memberikan insentif pajak bagi WP yang terdampak wabah virus Corona ini. PMK 23/2020 ini memberikan 4 (empat) insentif terkait perpajakan khususnya terkait dengan ketentuan Pajak Penghasilan (PPh) pasal 21, PPh Pasal 22 Impor, PPh Pasal 25 dan Pajak Pertambahan Nilai (PPN).

Dalam masa sulit ini Pemerintah memberikan kelonggaran terhadap sistem perpajakan agar WP tetap dapat bertahan melewati Pandemi ini. Namun selain dukungan dari Pemerintah, WP juga diharapkan dapat membuat suatu strategi tertentu dalam menghadapi fenomena Pandemi ini.

Reposted from : Legalku