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All Journal Jurnal Akuntansi dan Pajak Jurnal Bisnis Terapan Journal of Islamic Accounting and Tax (JIATAX) Indonesia Accounting Journal E-JURNAL AKUNTANSI
Febriyanti, Galuh Artika
Politeknik Ubaya
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Bisnis Terapan

 1 
PENCATATAN DATA TRANSAKSI KEUANGAN PADA USAHA MIKRO DAN KECIL: STUDI KASUS DI KAMPUNG ROTI SURABAYA Setiadi Alim Lim; Galuh Artika Febriyanti
Jurnal Bisnis Terapan Vol. 1 No. 02 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.287 KB) | DOI: 10.24123/jbt.v1i02.793

Abstract

Research from Dawuda and Azeko (2015) in Bolgatanga Municipality, Ghana found that 75% of small businesses do not record financial transactions and only 25% have recorded financial transactions. This study aims to examine whether 75% of micro and small enterprises such as the findings of Dawuda and Azeko (2015) do not record financial transaction data. In addition, it will also be examined whether the recording of financial transactions data according to micro and small enterprises is useful or not to measure business performance, the need to apply for credit and tax purposes. The object of research is micro and small business in Kampung Roti, Surabaya. From population of 65 micro and small enterprises in Kampung Roti, Surabaya taken 38 micro and small enterprises as sample. The results showed that 75% of micro and small enterprises did not record financial transaction data. According to 75% of micro and small enterprises recording financial transaction data does not provide benefits to measure business performance, the need to apply for credit and tax purposes. There is a relationship between the decision of micro and small enterprises to do or not to record financial transaction data with measuring business performance, the need to apply for credit and tax purposes.
PENGARUH PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Galuh Artika Febriyanti
Jurnal Bisnis Terapan Vol. 4 No. 2 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i2.2924

Abstract

The implementation of Good Corporate Governance (GCG) will encourage business people to carry out business practices that prioritize the going concern of the company, the interests of stakeholders, and avoid ways of gaining instant profits that are detrimental to others so as to create fair competition and a conducive business climate. Good Corporate Governance (GCG) implemented by companies in Indonesia is very important to support economic growth and stability. Research on earnings management has been carried out both overseas and domestically. But it was found that there was a research gap in previous studies. This research was conducted because of the gap research phenomenon from previous studies. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018 with a sample of 57 companies. The results showed that company growth and company size did not have a significant effect on earnings management. While tax planning has a significant influence on earnings management. This research shows that Good Corporate Governance does not moderate the relationship between company size and earnings management. Good Corporate Governance also does not moderate the relationship between tax planning and earnings management.
Co-Authors Poppy Yana Mia Nabila Setiadi Alim Lim Sukamto, Yunike Helena Yunike Helena Sukamto