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PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP NILAI PERUSAHAAN LATUAMURY, SHERLIE EVABIONI
Journal of Applied Accounting Vol 1 No 2 (2022): Desember
Publisher : ISAS

This research was conducted with the aim of empirically testing the effect of investment decisions, funding decisions and profitability on company value for the period 2018 - 2021. The research area was carried out in real estate and property companies listed on the Indonesia Stock Exchange. The type of data used is secondary data in the form of financial reports of Real Estate and Property companies that Go Public on the Indonesia Stock Exchange (IDX) during the period 2018 to 2021. The data used are published financial reports. The data was obtained from the IDX website: www.idx.id published in 2018 – 2021. The analytical method used is descriptive statistical analysis and classical assumption tests. The analytical method used to test the hypothesis is multiple linear regression analysis. The results of the study show that investment decisions have no effect on firm value, this is evidenced by the value of t = -0.371 with a significance of 0.711 > of error tolerance = 0.05. Funding decisions have an effect on firm value, this is evidenced by the value of t = 2.101 with a significance of 0.038 < of the error tolerance = 0.05. While profitability affects firm value, this is evidenced by the value of t = -3.535 with a significance of 0.001 < of error tolerance = 0.05. Simultaneously investment decisions, funding decisions, and profitability affect firm value, seen from the value of F = 7.206 with a significance of 0.000. The R2 test results in this study were also obtained at 0.197. This shows 0.197. This shows that firm value is influenced by investment decisions, funding decisions and profitability by 19.7% while the remaining 80.3% is influenced by other factors not examined in this study. Keywords: Investment Decision, Funding Decision, Profitability and Value Company.

ANALISIS KENAIKAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA AMBON LATUAMURY, SHERLIE EVABIONI
Journal of Applied Accounting Vol 1 No 1 (2022): Juni 2022
Publisher : ISAS

This study aims to determine the contribution value of the increase in non-taxable income (PTKP) to tax revenues at the Pratama Tax Service Office ( KPP Pratama Ambon) for the period 2016 to 2020. The research method used in this research is the contribution method. The data collection technique used by the researcher is direct interviews with the object under study, field observations and literature. The type of data used is quantitative data while the data sources come from primary data and secondary data.The results of the study using the contribution method showed that the contribution of thr increase in non-taxable income (PTKP) to tax revenues at tge Pratama Tax Service Office ( KPP Pratama Ambon) for the 2016 period was 24 percent, in 2017 it was 22 percent. In 2018 it was equal to 21 percent, in 2019 it is 21 percent and in 2020 it is 17 percent. Keywords : non- taxable income (PTKP), contributions, tax receipts.

EFEKTIFITAS RETRIBUSI SAMPAH TERHADAP PENDAPATAN ASLI DAERAH KOTA AMBON. LATUAMURY, SHERLIE EVABIONI; LATUCONSINA, SATIAH
Journal of Applied Accounting Vol 2 No 2 (2023): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i2.711

The aim of this research is to determine the effectiveness of waste levies on regional original income. The data used in this research is data from 2020 to 2022.The research method used in this research is the contribution method. The data collection technique used by researchers is direct interviews with the objects studied, field observations and literature. The type of data used is quantitative data while the data source comes from primary data and secondary data.The results of research using the contribution method show that the waste levy has increased very effectively every year, where in 2020 the levy reached 103.53% with an income of Rp. 6,734,688,000.00, in 2021 it will reach 107.08% with income of Rp. 6,978,881,720.00, and in 2022 it will reach 107.28% with income of Rp. 6,978,881,720.00 than targeted. Keywords: effectiveness, waste levy, local original income.

Perhitungan Pajak Penghasilan Pasal 21 ( PPh Pasal 21) Atas Gaji Pegawai Tetap Pada Balai Pelatihan Dan Penyuluhan Perikanan (BPPP) Ambon Latuamury, Sherlie Evabioni
Journal of Applied Accounting Vol 3 No 1 (2024): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i1.814

The aim of this research is to calculate Income Tax Article 21 on the salaries of permanent employees of the Ambon Fisheries Training and Extension Center for employees of class II, class III, and class IV for the 2023 tax year following Minister of Finance Regulation Number 40/PMK.03/2017 concerning Reporting Procedures and Calculation of Income Tax Article 21 on Employee Income from Employers with Certain Criteria.The research uses quantitative methods with secondary data in the form of salary data for permanent employees of the Ambon Fisheries Training and Extension Center for class II, class III, and class IV employees in December 2023. After calculating PPh Article 21 tax on the salaries of permanent employees of the Training and Extension Center Ambon Fisheries (BPPP) where the author calculates the salaries of employees from each group. namely class II, class III, and class IV employees. The results of the research show that group II employees, in this case PTKP as taxpayers, are greater than the total annual net income, so the PPh is nil or not subject to deductions from PPh Article 21 on salaries, group III, in this case as taxpayers, is greater than the amount annual net income, then group III tax is nil or is not subject to deductions from PPh Article 21 on salary. and employees of class IV PPh article 21 whose monthly deduction is IDR 55,180.4 Keywords: income tax article 21, permanent employees.

Analisis Rasio Keuangan Daerah Untuk Menilai Kinerja Keuangan Daerah Pada Pemerintah Kota Ambon Usemahu, Rasni Hanipa; Latuamury, Sherlie Evabioni
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1040

Effective and transparent regional financial management reflects the financial performance of the Ambon City Government in supporting the achievement of community welfare levels. The government's financial measurement is carried out through financial ratio analysis based on regional financial statements. This study aims to analyze the regional finances of Ambon City based on the Local Government Financial Statements managed by the BPKAD of Ambon City. The analysis is conducted using the ratios of fiscal independence, budget effectiveness, budget efficiency, and fiscal decentralization degree.This research adopts a descriptive quantitative method. The data sources used include primary data obtained from the Financial and Asset Management Agency (BPKAD) of Ambon City, such as the Realization Report on Regional Budget and Expenditures for the 2019-2023 period. The indicators used in this study include the following ratios: Fiscal Dependency Ratio, Budget Effectiveness Ratio, Efficient Budget Usage Ratio, and Fiscal Authority Distribution Ratio.The research findings indicate that the financial performance of the BPKAD of Ambon City, based on (1) Fiscal Independence Ratio, with an average ratio of 18.95% during the 2019-2023 period, is still considered low. Therefore, it is important for the Ambon City Government to continuously explore PAD (Local Revenue) potential so that dependence on transfer funds can decrease, improving the region's fiscal independence. (2) The Effectiveness Ratio indicates that Ambon City is ineffective, with a ratio value of 74.19%, below 100%. (3) The Efficiency Ratio of Ambon City is considered inefficient, with an average ratio ranging from 90% to 100%, specifically 95.43%. (4) The Fiscal Decentralization Degree Ratio of Ambon City is still considered insufficient, with a ratio value of 15.49%. Keywords Keywords: Financial Performance of the Region, PAD, Fiscal Independence Ratio of the Region Ratio of Budget Efficiency

The Effect of Intellectual Capital, Industry Experience on the Application of Financial Accounting Standards in the Tourism Industry in Ambon City Situmeang, Mis Fertyno; Latuamury, Sherlie Evabioni
The Eastasouth Management and Business Vol. 1 No. 03 (2023): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v1i03.79

This research study investigates the effect of intellectual capital and industry experience on applying financial accounting standards in the tourism industry. This research focuses specifically on the Ambon City context, aiming to provide insight into the factors that shape financial accounting practices in the local tourism sector. A quantitative approach involved collecting data from 150 entrepreneurs in Ambon City and analyzing the data with the help of SPSS version 25 software. The quantitative phase involved distributing survey questionnaires to tourism industry stakeholders. The research findings indicate a positive correlation between intellectual capital, industry experience, and practical application of financial accounting standards. Further regression analysis confirms the significant impact of intellectual capital and industry experience on compliance with financial accounting standards. This research highlights the importance of collaboration, knowledge sharing, and continuous professional development in promoting effective financial accounting practices. These findings have important implications for policymakers, industry practitioners, and researchers, who emphasize the need to invest in developing intellectual capital, fostering industry experience, and promoting collaboration within the tourism industry. Ultimately, this research contributes to an understanding of the dynamics between intellectual capital, industry experience, and application of financial accounting standards.

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