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Analisis Penyebab Pembetulan Spt Ppn Sebagai Pemenuhan Kewajiban Pelaporan Spt Ppn. (Studi Kasus Pt. Pgp) Yuliandi, Yuliandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Taxes are the backbone of development, due to its contribution of more than 75% of total state revenues. Value added tax (VAT) in our country adheres to a self assessment system, which means that taxpayers calculate, deposit and report their own tax obligations, so the possibility of errors in reporting VAT Reporting (SPT) is still common issues. If an error occurs after the VAT SPT has been reported, taxpayers are obliged to submit correction of the VAT SPT that has been reported. This study uses a quantitative descriptive method with a case study approach. The obtained and collected data were then processed to make known what causes correction of VAT SPT at PT.PGP during 2016-2017. The results showed that the cause of the VAT SPT correction owing to errors when issuing invoice. Such errors arised due to request from the customers, editorial differences in the invoice, and the date of the invoice, and there were also issues in time compliance.

Compliance Audit Sebagai Alat Untuk Mendorong Tercapainya Tujuan Organisasi (Studi kasus pada Hotel The 101 Suryakencana Bogor) Khairunnisa, Nova; Yuliandi, Yuliandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

The purpose of this study was to determine the implementation of compliance audit at The 101 Suryakancana Bogor Hotel, knowing the achievement of Bogor 101 The Hotel Suryakancana through a predetermined procedural policy, and knowing whether compliance audit is influential in achieving the 101 The Suryakancana Bogor Hotel goal. The method used in this study is a qualitative descriptive method. This method aims to understand the phenomena that occur based on existing theories compared to practice when conducting research in the field. The author explains the implementation of compliance audit, achievement of organizational objectives, and compliance audit as a tool to achieve organizational goals. The results showed that the implementation of compliance audit at The 1O1 Suryakencana Hotel Bogor was conducted through five stages: audit planning, audit testing and evaluation, reporting of audit findings, recommendations and monitoring and follow-up. Audit Compliance at The 1O1 Suryakencana Bogor Hotel can be said to be "Good" because it has an average value of 5 in period I and period II auditing and does not experience a change in criteria. In its achievement and service goals, The 1O1 Suryakencana Bogor Hotel has provisions and standards or SOP (Standard Operating Procedures) and rules regarding grooming for employees to provide a good image to guests staying at the hotel. The implementation of grooming and SOP regarding the arrival of guests has been carried out well, but there are several stages and rules that are not obeyed by the relevant department staff, so the stages and rules cannot be fully achieved. The implementation of compliance audit at The 1O1 Suryakencana Hotel Bogor has been running well, especially in hotel services, evidenced by reduced audit findings in period I and period II and findings between period I and period II are not the same and not repeated. Additionally, hotel revenue receipts after the first audit period experienced an increase in the following month Achievement of the objectives of the hotel is increasingly achieved. Satisfaction and comfort of guests or customers are also fulfilled supported by the image provided by the hotel through its employees and compliance with applicable procedures.

Pengaruh Profitabilitas, Risiko Bisnis, Kepemilikan Manajerial, Dan Pajak Terhadap Struktur Modal Rahmadianti, Melisa; Yuliandi, Yuliandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.288

The purpose of this study was to determine the effect of profitability, business risk, managerial ownership, and tax on the capital structure of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Capital structure is proxied by debt to equity ratio. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2014-2017. Sample selection through purposive sampling method. There are 12 companies that meet the criteria as research samples so that the observation data is around 48. This study supports literature studies by processing secondary data obtained from annual reports. The analytical method used is multiple linear regression analysis through the program SPSS version 23. The results of this study indicate that profitability, business risk, managerial ownership, and tax simultaneously affect the capital structure with a significance level of 0,000. Partially profitability, business risk, and tax affect the capital structure with a significance level of 0,000. Managerial ownership partially does not affect the capital structure with a significance level of 0,058. Keywords : Profitability, business risk, managerial ownership, tax, capital structure.

Analisis Efektivitas Dan Kontribusi Pajak Reklame Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bogor Yuniati, Eka; Yuliandi, Yuliandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.484

Local Revenue is a source of original revenue derived from the potential of the region it self. Local Revenue is often used as an indicator of a region's progress. If the original income of a region is high, the economy of the area is considered advanced. The higher the Local Revenue received, the less dependency between the Regional Government on the Central Government. The largest revenue potential for Local Revenue is generated from local tax collection. One of the potential local tax revenues in Bogor City is the advertisement tax and restaurant tax. The purpose of this study was to determine the level of effectiveness and contribution of advertisement tax and restaurant tax to Local Revenue in Bogor City and to find out the efforts made by the Bogor City Regional Revenue Agency in increasing its local tax revenue. The research method used is descriptive qualitative method. The result of this research is that the effectiveness of the advertisement tax and restaurant tax collection in Bogor City has been very effective, proven by the average advertisement tax effectiveness ratio of 104.06% and restaurant tax of 103.93%. The contribution of advertisement tax and restaurant tax to Local Revenue in Bogor City is still not good, as evidenced by the average advertisement tax contribution ratio of 1.43% including very poor criteria, and the average restaurant tax contribution of 12.99. % is in the poor criteria. Efforts made by the Bogor City Regional Revenue Agency in increasing advertisement tax revenue and restaurant tax are by collecting taxpayer data, checking tax rates, monitoring tax administration, and building communication and establishing closeness with the community. Keywords: Effectiveness, Contribution, Advertising Tax, Restaurant Tax, Local Revenue

Pendampingan Penerapan Standar Akuntansi Keuangan EMKM Dalam Penyajian Laporan Keuangan UMKM Sebagai Salah Satu Dasar Pengajuan Kredit Pinjaman Bank Krismayanti, Elsa; Marlina, Tri; Yuliandi, Yuliandi
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.474

In the economy of Indonesia, micro small and medium enterprises are the business sectors most undertaken by the people of Indonesia. SMES is one of the nation's economic drivers because it is able to create greater growth and absorption of manpower so as to encourage the national economic growth continuously. Micro, small, and medium enterprises have an important role in economic growth and its existence is able to directly impact the lives of middle to lower society. This research aims to provide information on the report of the statement to Msme-based financial Accounting standards entity, micro, small and medium (SAK emkm) can also be applied by SMEs in drafting the report of the statement. Karen with financial reports can know the financial position and performance of the company. The object of this research is SMES CV Rafila. The research methods used in this study are qualitative descriptive methods. This research is elaborated in detail regarding the stages of drafting financial statements. The results showed that SMES CV Rafila does not yet have a financial report corresponding to the accounting standards entity, micro, small, and medium. MSME CV Rafila only make the registration of financial very simple and do not use financial statements as a basis to obtain additional capital from the funding/bank. Keywords : SMES, financial report, SAK EMKM.

Financial Distress Prediction of Indonesian State-Owned Construction Firms Across the COVID-19 Period Using the Altman Z-Score Method Yuliandi, Yuliandi; Ramadhan, M. Fiqri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3807

The COVID-19 pandemic, which began in early 2020, significantly disrupted global and national economies, with the construction sector in Indonesia experiencing notable contraction. This study aims to predict the financial distress of Indonesian state-owned construction companies (BUMN Karya) listed on the Indonesia Stock Exchange before (2018–2019), during (2020–2021), and after (2022–2023) the pandemic, using the Altman Z-Score model for non-manufacturing firms. Secondary data were obtained from audited annual financial statements and analyzed using descriptive quantitative methods. The findings show that, in the pre-pandemic period, most companies were in the grey zone, except Waskita Karya in 2019, which was in the distress zone. During the pandemic, most companies fell into financial distress, except PT PP, which remained in the grey zone. In the post-pandemic period, PT Adhi Karya and PT PP remained in the grey zone, while PT Wijaya Karya and PT Waskita Karya continued to be in financial distress. These results indicate that the COVID-19 pandemic worsened the financial health of BUMN Karya, with uneven recovery across firms in the subsequent years. The study offers practical implications for corporate management, policymakers, and investors in developing risk mitigation strategies for strategic infrastructure enterprises. Keywords: Altman Z-Score, financial distress, state-owned construction companies, COVID-19 pandemic, Indonesia

Determinan Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderating Pada Perusahaan Industri Sektor Consumer Goods Bursa Efek Indonesia Putri, Wulan Wahyuni Rossa; Tartilla, Nilda; Sutomo, Hadi; Yuliandi, Yuliandi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1753

This study aims to examine and analyze the determinants of firm value with capital structure as a moderating variable, how do the effects of Return On Assets (ROA), Debt Equity Ratio (DER), Debt Asset Ratio (DAR), DAR can moderate ROA and DER in influencing firm value . This research approach employs a descriptive methodology, which involves describing and analyzing research findings without drawing broader conclusions. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the consumer goods sector. The sample was determined using purposive sampling method. The analytical method used in this study is multiple regression with the SPSS version 25 program and hypothesis testing is carried out using the moderate regression analysis (MRA) method. The results showed that partially ROE had a positive effect on firm value with a significance value of 0.000, while DER had no negative effect on firm value with a significance value of 0.803. DAR has no effect on firm value with a significance value of 0.156 and capital structure (DAR) can strengthen profitability (ROE) in influencing firm value with a significance value of 0.005. Meanwhile, capital structure (DAR) cannot strengthen Solvability (DER) in influencing firm value. Simultaneously ROA, DER, DAR can affect company value in consumer goods listed on the Indonesia Stock Exchange. The limitations of this study are the limitations of the processed data and the limitations of the variables used. Hopefully this research can be useful for the community, especially investors or investors as a material consideration in investing in companies Keywords: ROA, DER, DAR, ROE

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