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Journal : Akrab Juara : Jurnal Ilmu-ilmu Sosial

UJI TERHADAP RELIABILITAS DAN RELEVANSI LAPORAN KEUANGAN EMITEN DI INDONESIA STOCK EXCHANGE Ranteallo, Asrah Tandirerung; Rosento, Rosento
Jurnal Akrab Juara Vol 3 No 4 (2018)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

This study is to examine whether the financial statements made by the issuer have provided reliable and relevant information. Investors, securities sales agents and creditors are the respondents who will answer the questionnaire. The respondents were asked to comment on the reliability and relevance of the company's financial statements used as the basis for their decision making. The research sample was selected randomly based on the group of financial report users who periodically use the issuer's financial statements in Indonesia Stock Exchange (IDX) for decision making. questionnaires were sent to 200 respondents. There were 50 respondents' answers that were analyzed using the match pairs sign test method. The results showed that the issuer's financial statements on IDX tended to present information that was less relevant but the user considered that the accounting information presented was still reliable.
ANALISIS PENGARUH LINGKUNGAN KERJA TERHADAP DISIPLIN KERJA KARYAWAN PADA PT. RPJ Niken Herawati; Asrah Tandirerung Ranteallo
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 4 No 2 (2019): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to determine the effect of the work environment and employee discipline on PT RPJ. The type of research used in this study is explanatory research or explanatory research with a quantitative approach, by testing the correlation coefficient, determination and similar simple regression. Data processing is assisted by using the SPSS version 22 statistical program, and the data collection techniques used in this study are using the method of observation, interviews, questionnaires and documentation studies, with a total sample of 32 respondents, all of whom are employees of PT RPJ. From this study the results show that the work environment has a positive and significant influence on employee work discipline in PT RPJ, amounting to 76.8% and the remaining 23.2% is influenced by other variables not analyzed in this study.
UJI TERHADAP RELIABILITAS DAN RELEVANSI LAPORAN KEUANGAN EMITEN DI INDONESIA STOCK EXCHANGE Ranteallo, Asrah Tandirerung; Rosento, Rosento
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 3 No. 4 (2018)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study is to examine whether the financial statements made by the issuer have provided reliable and relevant information. Investors, securities sales agents and creditors are the respondents who will answer the questionnaire. The respondents were asked to comment on the reliability and relevance of the company's financial statements used as the basis for their decision making. The research sample was selected randomly based on the group of financial report users who periodically use the issuer's financial statements in Indonesia Stock Exchange (IDX) for decision making. questionnaires were sent to 200 respondents. There were 50 respondents' answers that were analyzed using the match pairs sign test method. The results showed that the issuer's financial statements on IDX tended to present information that was less relevant but the user considered that the accounting information presented was still reliable.
THE EFFECT OF TAX KNOWLEDGE AND TAXPAYER AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE IN THE SUBMISSION OF PT BOBA INDAH'S ANNUAL TAX RETURN IN 2024 Ade Sri Mulyani; Asrah Tandirerung Ranteallo; Niken Herawati
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 2 (2025): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This research aims to contribute tax knowledge, taxpayer awareness, and add insight in the application to individual taxpayer compliance with employees at PT Boba Indah. The study population includes all individual taxpayers in the company, using a nonprobability sampling method that produces a sample of 30 taxpayers. The data analysis method used was multiple linear regression analysis and hypothesis testing using the SPSS 25 program. The results of the study show that tax knowledge and taxpayer awareness have a positive and significant influence on the compliance of individual taxpayers. The implication of this study is that the Directorate General of Taxes can strive to improve education, socialization, training, and improvement programs of the e-filing system to increase the level of taxpayer compliance in submitting annual tax returns. Thus, it can be expected that the implementation of this strategy will have a positive impact in achieving the goal of increasing overall taxpayer compliance.
ANALYSIS OF THE IMPLEMENTATION OF NON-PROFIT ORGANIZATION FINANCIAL REPORTS BASED ON PSAK NO. 45 AT THE PUNDI AMAL PEDULI KASI FOUNDATION Asrah Tandirerung Ranteallo; Niken Herawati; Ade Sri Mulyani
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

The implementation of Financial Accounting Standards (PSAK) plays a crucial role in the preparation of financial statements for non-profit organizations, including foundations. This study aims to analyze the application of financial reporting for non-profit organizations based on PSAK No. 45 at the Yayasan Pundi Amal Peduli Kasih. The results of this research are expected to serve as a reference for the foundation in preparing accountable and transparent financial statements in accordance with the applicable standards in Indonesia. This study employs a qualitative approach using secondary data obtained from the foundation’s financial statements. The financial management process of the foundation involves collecting funds from donors who contribute without expecting any financial return. The analysis shows that the accounting system applied records the receipt and disbursement of funds, which are subsequently summarized to prepare monthly financial reports. The findings indicate that the foundation’s financial statements remain relatively simple and have not yet fully complied with PSAK No. 45 on the financial reporting of non-profit organizations. Therefore, improvements are needed in the application of accounting standards to ensure that the foundation’s financial statements are presented more transparently and in accordance with generally accepted accounting principles.