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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Aplikasi Bisnis Kesatuan
Adnyana, I Gede Sudi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Menggunakan Electronic Filing Setiadi, Agnya Salsabila; Sari, Ervina Indri; Adnyana, I Gede Sudi
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.2010

Abstract

Tax Reporting, E-Filing and Personal Taxpayers           _______257       Submitted FEBRUARY 2024   Accepted JULY 2024                                             JABKES   Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2, 2024 page. 257-262 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v4i2.2010       KPP Pratama Ciawi is a tax office that operates in general and aims tcollect revenue through tax reporting activities. Annual SPT reporting is an obligation that must be carried out by individual taxpayers. In the digital era, electronic filing, or E-filing, has become an alternative introduced by the Directorate General of Taxes to simplify the online tax reporting process. The purpose of this research is to review the procedure for reporting the annual SPT of individual taxpayers using E-filing. The results of this study indicate that E-filing provides many advantages for individual taxpayers. The reporting process can be carried out flexibly and efficiently without the need to queue at the tax office. In addition, E-filing allows taxpayers to fill out and send annual tax returns in real time via electronic devices such as computers, laptops, or smartphones.   Keywords: Tax Reporting, E-filing
Analysis Of Conservatism Accounting And Conflict Bondholders-Shareholder Against Quality Of Profit In Indonesia And Australia And Its Comparison Munggaran, Elis Asri; Adnyana, I Gede Sudi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 2 No. 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.57

Abstract

This study aims to determine the effect of accounting conservatism and the conflict of bondholder-shareholders on the companies' earnings quality that list on the Indonesian Stock Exchange (IDX) and the Australian Securities Exchange (ASX). Besides, this study also aims to determine differences in Indonesia's earning quality level and Australia financial statements. The research method used is a quantitative statistical analysis using the classic assumption test, multiple regression analysis, T-test, and F test by a significance level of 5%. This study's independent variable (X) is accounting conservatism and shareholder bondholder conflict with the dependent variable (Y), earnings quality. The result of the analysis that has been done proves that partially and simultaneously, accounting conservatism has a significant effect on the earning quality in Indonesian and Australian companies. Meanwhile, in the study of the bondholder-shareholder conflict on earning quality shows that it does not affect achieving quality. But, simultaneously, it involves reaching quality in Indonesian and Australian companies. Meanwhile, based on descriptive statistical analysis, earnings quality in Australia is better than in Indonesia.
UNDERSTANDING AUDIT METHODS TO ASSIST PLANNING ON PROGRAM EVALUATION: SHARING GAO'S EXPERIENCE ON NATIONAL HEALTH SECURITY PROGRAM Adnyana, I Gede Sudi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2017: JTAKEN Vol. 3 No. 1 June 2017
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v3i1.78

Abstract

BPK has a mandate to conduct a performance audit for examining whether government agencies have implemented their critical programs in the possible aspects of efficiency, effectiveness, or economy. Nevertheless, the current audit methods for those government programs designed at the planning stages by the audit teams have not been fully emphasized on one or a combination of four main types of evaluation, such as process and/or implementation evaluation; outcome evaluation; impact evaluation; and cost-benefit and cost-effectiveness analyses. They can be identified by using measures of program performance, along with other information, to study the benefits of a program or how to improve it. The program chosen is the NHS program, evaluated by using GAO's experience which was empirically implemented and observed by the author during the fellowship program in the Agency. This study discusses the evaluation of FOD evaluation and a general guide to address researchable questions derived from NHS program stage evaluation, analysis of researchable question types, and to consider some challenges at designing evaluations. Further, BPK could improve the methods and design of its performance audit plan as regards program evaluation by considering such variables that have been applied in their best practices.
Co-Authors Ervina Indri Sari Munggaran, Elis Asri Setiadi, Agnya Salsabila