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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Management and Business Review Research In Management and Accounting (RIMA) Jurnal Analisa Akuntansi dan Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Emerging Business Management and Entrepreneurship Studies JAKPI Journal of Accounting and Finance Management (JAFM) Cakrawala Ekonomi dan Keuangan Research In Management and Accounting (RIMA)
Ahalik, Ahalik
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Income Smoothing, Konservatisme Akuntansi, dan Informasi Laba terhadap Koefisien Respon Laba Ahalik, Ahalik; Christian, Kelvin
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

This research aims to analyze the influence of income smoothing, conservatism accountancy, and earnings informastion towards earnings response coefficient. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2017. The sample selection by using purposive sampling and obtain a sample of 78 companies or 234 observation data. The data analysis method used in this multiple regression analysis by using SPSS version 24. The simultaneously result showed that income smoothing, conservatism accountancy and earnings information with simultaneously affect to earnings response coefficient. The partially result showed that conservatism accountancy affect negatively to earnings response coefficient while income smoothing and earnings information do not affect to earnings response coefficient.
Pengaruh Income Smoothing, Konservatisme Akuntansi, dan Informasi Laba terhadap Koefisien Respon Laba Ahalik, Ahalik; Christian, Kelvin
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i2.2063

Abstract

This research aims to analyze the influence of income smoothing, conservatism accountancy, and earnings informastion towards earnings response coefficient. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2017. The sample selection by using purposive sampling and obtain a sample of 78 companies or 234 observation data. The data analysis method used in this multiple regression analysis by using SPSS version 24. The simultaneously result showed that income smoothing, conservatism accountancy and earnings information with simultaneously affect to earnings response coefficient. The partially result showed that conservatism accountancy affect negatively to earnings response coefficient while income smoothing and earnings information do not affect to earnings response coefficient.
Analisis Penerapan Pengakuan Pendapatan PSAK72 dan Dampak terhadap Pajak Penghasilan Final dan Manajemen Laba pada Perusahaan Kontruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2019. Adella, Monica; Dewi, Novy Silvia; Ahalik, Ahalik
Journal of Management and Business Review Vol 18, No 3 (2021)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v18i3.247

Abstract

This study aims to determine how the impact of the application of PSAK 72 in construction companies listed in Indonesia Stock Exchange with the assumption that the company did early adoption of PSAK 72 in the 2019 financial statements. PSAK 72 is a standard set by IAI regarding the recognition and measurement of contracts with customers effectively valid on January 1, 2020. The research method used is a qualitative descriptive method by comparing the application of PSAK 34 and PSAK 44 with PSAK 72 in construction companies. Results of this research indicate that the application of PSAK 72 does not have an impact on construction contract but have an impact on real estate contract. Real estate contract must recognition revenue at point in time based on PSAK 72. Real estate contract in PSAK 72 and income tax have difference in revenue recognition and tax imposition. Decreased revenue caused of real estate revenue recognition push management to do earnings management
EFFECT OF PSAK 72 IMPLEMENTATION IN PROPERTY AND REAL ESTATE’S FINANCIAL HEALTH Fransisca, Juni; Ahalik, Ahalik
RIMA - Research In Management and Accounting Vol 4, No 2 (2021): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i2.3529

Abstract

PSAK 72 is set to become a single standard regulating revenue recognition and is effective starting January 1st, 2020. This standard has a significant impact on the property and real estate sectors. This study aims to compare the company's financial health before and after the application of PSAK 72 using the Springate and Taffler models. The ratios used to measure the comparison of income in this study are net profit margin and total asset turnover. The population used in the companiy's property and real estate listed on the Indonesia Stock Exchange in 2019-2020. By using a purposive sampling method, the research sample obtained 31 companies. The analytical tool used in this test is the Wilcoxon signed-rank test. The results showed a significant decrease in net profit margin and total asset turnover between before and after the implementation of PSAK 72 and the effect on financial health as measured by the Springate and Taffler models.
ANALISA ONLINE LEARNING DALAM PERSPEKTIF CARBON EMISSION COST Setiawan, Temy; Ahalik, Ahalik; Layaputra Soekamto, Yangsen
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 2 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v7i2.7008

Abstract

Indonesia yang berdampak juga dengan adanya pandemi covid-19 juga menyebabkan adanya perubahan-perubahan besar di beberapa aspek kehidupan. Salah satunya yang cukup berdampak adalah sistem pendidikan. Perubahan pada sistem pendidikan di Indonesia menyebabkan para mahasiswa dan mahasiswi khususnya yang ada di perkuliahan dikarenakan pembelajaran yang biasanya dilakukan secara konvensional berubah menjadi pembelajaran jarak jauh atau dilakukan secara online learning system, yang pelaksanaannya tidak dapat terlepas dari pemanfaatan teknologi informasi. Penelitian ini bertujuan untuk mengetahui dan menganalisis pembelajaran daring dalam perspektif biaya karbon pada mahasiswa dan mahasiswi di perguruan tinggi yang berdomisili di Jakarta. Penelitian ini merupakan penelitian kualitatif dengan metode studi kasus. Populasi dalam penelitian ini mahasiswa/i Akuntansi kelas pagi Universitas Bunda Mulia Jakarta dan dengan sampel berjumlah 95 mahasiswa/i yang dipilih dengan teknik probability sampling yang berjenis disproportionate Stratified Random Sampling yang diperoleh adalah data primer melalui penyebaran kuesioner. Alat yang digunakan dalam penelitian ini adalah Microsoft EXCEL dan aplikasi GOGREENER untuk merekapitulasi dan mengelola data sampel penelitian. Hasil penelitian ini menyatakan bahwa pembelajaran daring ditengah situasi pandemi covid-19 merupakan metode pembelajaran yang baik, karena dengan diterapkan metode pembelajaran secara daring/online biaya karbon yang perlu dibayar untuk mengkompensasi jejak karbon menurun untuk mendukung pemerintah di dalam penurunan emisi karbon. Adanya keterbatasan dalam penelitian ini sehingga peneliti menyarankan untuk para peneliti selanjutnya untuk menambah sampel dan memperluas populasi dalam penelitian serta hasil yang didapatkan bisa di implementasikan kepada masyarakat agar bisa bermanfaat.
Perbandingan Teori dan Praktek Sistem Pembelian dan Persediaan Perpetual pada PT. XYZ Nabilhajid, Haren Penggala; Ahalik, Ahalik
Journal of Emerging Business Management and Entrepreneurship Studies Vol. 3 No. 1 (2023): Journal of Emerging Business Management and Entrepreneurship Studies
Publisher : Research Center and Case Clearing House (RC-CCH) - Sekolah Tinggi Manajemen PPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jebmes.v3i1.97

Abstract

This study aims to provide an understanding to the reader regarding the procedures and accounting records of purchases of goods that occur at PT. XYZ. The analytical method used is descriptive qualitative and quantitative descriptive methods. Data collection methods include interviews with subjects who work at PT. XYZ and document studies to obtain information about the procedures and accounting records of purchases at PT. XYZ. The author sees a combination of learning theory between financial accounting courses and accounting information systems courses in academia in purchasing accounting procedures and records at PT. XYZ. In addition, the authors found a difference between the theory and the practice. The results of this study show that the GAP between learning accounting for purchases in academia and applied is true, but the GAP does not cause a problem because providing theoretical knowledge in academia can make it easier for students to understand purchasing accounting in the field.
Pengaruh Firm Size, Capital Intensity dan Beban Pajak Tangguhan terhadap Tax Avoidance pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2020 – 2022 Melawati, Desi; Ahalik, Ahalik
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.5218

Abstract

Taxation is one of the main sources of income for the state, however state revenues from the taxation sector have not met the government's expectations every year. This is caused by government policies that are less effective in encouraging tax compliance and a lack of taxpayer awareness about tax payment obligations for industries and companies. This research aims to determine the influence of company size, capital intensity, tax burden on tax avoidance in food and beverage companies registered on the IDX in 2020-2022 and the simultaneous influence of company size, capital intensity, and deferred tax burden on tax avoidance in food and beverage companies listed on the BEI in 2020-2022. The method used in this research is a quantitative research method. In this research, the data used comes from secondary data. The data source used is the audited financial reports of companies registered on the Indonesian Stock Exchange (BEI) for the 2020-2022 period. This data can be accessed via the official IDX website, namely www.idx.co.id. The researcher used the ippurposive sampling method to select the sample, with independent variables in the form of company size, capital intensity and deferred tax burden and the dependent variable, namely tax avoidance. The data analysis methods used are descriptive statistical analysis, classical assumption testing, regression analysis, hypothesis testing and identification test. The results of this research show that Firm size has a significant negative effect on tax avoidance, Capital intensity has a significant negative effect on tax avoidance, Deferred tax burden has a significant positive effect on tax avoidance, and Firm size, capital intensity and deferred tax burden simultaneously have an effect on tax avoidance.
The Antecedents of Carbon Emission Disclosure With Carbon Knowledge as Moderation Setiawan, Temy; Ahalik, Ahalik; Hakki, Tandry Whittleliang; Novanto, Yosan
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.712

Abstract

Climate change is one of the main problems faced by humans in this decade. Several environmental research institutions state that climate change in the next ten years is considered the most threatening long-term risk. Developed countries contribute 65-70% while poor and developing countries contribute the remaining 30%-35%. One of Indonesia's commitments as a country that is a member of the United Nations Framework Convention on Climate Change. The UNFCCC CoP (Climate Change Conference) is an annual world climate conference, where governments meet to discuss plans to address the climate crisis. This will be the 26th meeting. Where this convention is attended by 195 countries that are members of the United Nations (UN). This study aims to analyze the factors that influence the level of carbon emission disclosure, namely to test and analyze: The Influence of Corporate Environmental Awareness, Corporate Carbon Strategy, Green Corporate Business Strategy and Green Supply Chain on Carbon Emission Disclosure. In addition, this study also tests and analyzes the Role of Carbon Knowledge as a moderating variable for the influence of Corporate Environmental Awareness, Corporate Carbon Strategy and Green Supply Chain on Carbon Emission Disclosure. The analytical method used in this study is path analysis with the pattern of relationships between independent variables in this study being correlative and causal. Based on the results of this study, it shows that Environmental Performance has a significant effect on carbon emission disclosure. Carbon management strategy does not have an effect on carbon emission disclosure. Competitive Business Strategy has a significant effect on carbon emission disclosure. And green supply chain management has an effect on carbon emission disclosure. Carbon Knowledge does not strengthen the effect of environmental performance on carbon emission disclosure, Carbon Knowledge does not strengthen the effect of Carbon Management Strategy on carbon emission disclosure. Carbon Knowledge strengthens the effect of Corporate Business Strategy on carbon emission disclosure. Carbon Knowledge strengthens the effect of Green Supply Chain Management on carbon emission disclosure
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak,Sanksi Perpajakan Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak suhanda , Hadis; Ahalik, Ahalik; Safrudin, Safrudin
Cakrawala Akuntansi & Manajemen Vol 31 No 2 (2024): Juli- Desember
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70005/cakrawala.v31i2.93

Abstract

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Perpajakan, Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Jakarta Timur. Dalam Penelitian ini bertujuan untuk mengetahui pengaruh positif kesadaran wajib pajak, pengetahuan pajak, sanksi perpajakan, terhadap kepatuhan wajib pajak kendaraan bermotor pada Kantor SAMSAT Kota Jakarta Timur. Data yang digunakan pada penelitin ini adalah data primer. Dari data tersebut diperoleh 100 responden dengan metode pengambilan sampel menggunakan metode random sampling. Jenis penelitian ini adalah deskriptif kuantitatif Pengumpulan data dilakukan melalui penyebaran kuesioner melalui Google Form. Analisis yang digunakan adalah metode analisis regresi linear berganda. Berdasarkan hasil analisis menunjukan bahwa kesadaran wajib pajak dan Sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor, sedangkan pengetahuan pajak, tidak berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor pada Kantor Samsat Kota Jakarta Timur. Jakarta City Samsat Office
PENGARUH MINAT PERILAKU WAJIB PAJAK ORANG PRIBADI DAN EFEKTIVITAS E-FILING TERHADAP KEPATUHAN FORMAL PERPAJAKAN Isnawati, Isnawati; Ahalik, Ahalik
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4047

Abstract

This research was conducted to examine or determine the impact of individual taxpayer behavior and the effect of electronic filing on employee taxpayer compliance (case study of PT. Kian Santang Muliatama staff). The decline in state tax revenue from taxes makes this a concern. This research is quantitative and uses a survey tool in the form of a questionnaire. Data collection used a convenience sampling method with an SPSS 21 application. The sample for this study was 70 respondents, the population in this study were employees registered at PT. Kian Santang Muliatama. The questionnaire was checked for validity and reliability before the study. The classic hypothesis test used is the normality test, multicollinearity test and variance of variance test, as well as the t test and F test. The results of this study indicate that the interest in individual taxpayer behavior and e-filing effectiveness affect taxpayer compliance.
Co-Authors Adella, Monica Christian, Kelvin Dewi, Novy Silvia Fransisca, Juni Hakki, Tandry Whittleliang Isnawati Isnawati Layaputra Soekamto, Yangsen Melawati, Desi Nabilhajid, Haren Penggala Novanto, Yosan Safrudin Safrudin Sjahbandi, Hisyam Abdussalam suhanda , Hadis Temy Setiawan, Temy