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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Mulyaningtyas, Alvy
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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IMPLEMENTASI KONSEP NEW PUBLIC MANAGEMENT DI DINAS KOPERASI DAN UMKM KOTA SURABAYA Sayidah, Nur; Mulyaningtyas, Alvy; Winedar, Mustika
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 1, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.687 KB) | DOI: 10.14710/jaa.12.1.39-52

Abstract

This article aims to determine the implementation of the concept of New Public Management (NPM) in the public sector, especially the Office of Cooperatives and SMEs Surabaya. Research approaches use qualitative. Method of data collection is done through interviews with heads of departments of Cooperatives and SMEs Surabaya. The data were analyzed by coding method. This method give the code on records that allow researchers to create a theme or concept through conceptual categorization. The results showed that the NPM concept is implemented in the Department of Cooperatives and SMEs Surabaya through measurement performance based on budget absorption and the benefit in society, creation of competition through competitive tender, valuation of individual performance based on remuneration system, and discipline and austerity in the use of resources
PENGARUH BEBAN PAJAK TANGGUHAN, TAX PLANNING, DAN TAX AVOIDANCE TERHADAP MANAJEMEN LABA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2021 – 2023 Saputro, Isman Ardi; Mulyaningtyas, Alvy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3366

Abstract

Introduction: Earnings management has become a phenomenon of interest because it provides insight into managers’ behavior in reporting business activities over a specific period and the potential for particular motivations to manipulate reported financial data. This study aims to analyze the effect of deferred tax burden, tax planning, and tax avoidance on earnings management in food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2023.Methods: This study employs quantitative methods, using secondary data —specifically, company financial reports. The population in this study is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This study employs quantitative methods, utilizing secondary data, specifically company financial reports obtained from the IDX website and through documentation techniques. The population in this study is food and beverage sub-sector companies listed on the IDX from 2021 to 2023. A sample of 19 companies was obtained using a purposive sampling method.The analytical method in this study is descriptive analysis.Results: The study’s F-test revealed that the deferred tax expense, tax planning, and tax avoidance variables collectively had a significant impact on earnings management. Keywords: Deferred Tax Burden, Tax Planning, Tax Avoidance, Earnings Management  
Co-Authors Nur Sayidah Saputro, Isman Ardi Winedar, Mustika