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Author

I. H. Putong

2 papers indexed here

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Open access Oct 2026

Evaluasi Sistem Akuntansi Penjualan pada PT Pertamina Patra Niaga Integrated Terminal Bitung

This study aims to evaluate the implementation of the sales accounting system at PT Pertamina Patra Niaga Integrated Terminal Bitung. Cash sales serve as a primary source of the company's cash receipts; therefore, a rapid and relevant information system is required to mitigate risks such as errors, delays, fraud, and d...

Stevania Mongkadang, D. Wagiu, I. H. Putong · 0 citations
Open access Sep 2026

Analisis Pelaksanaan Kewajiban Perpajakan Pajak Penghasilan Pasal 23 pada PT Angkasa Pura SuportBandara Sam Ratulangi Manado

This study evaluates the implementation of Income Tax (PPh) Article 23 obligations at PT Angkasa Pura Support, Sam Ratulangi Airport Manado, for the November–December 2025 tax period. Employing a descriptive qualitative approach with data collected via interviews, observations, and documentation within the Treasury and...

Muhammad Ghifary Alief Saputra Umadji, I. H. Putong, Treesje Lusje Runtuwene · 0 citations

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