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ANALISIS REAKSI PASAR ATAS KEBIJAKAN TAX AMNESTY: STUDI PADA BURSA EFEK INDONESIA Bq. Anggun Hilendri; Eni Indriani; Rento Dewi H
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Economic events frequently determine stock price fluctuations in stock exchanges. Sometimes, these economic events tend to get negative responses from market participants. This study uses event study analysis, where the event analyzed was the announcement of government policy in the fiscal sector, the tax amnesty. The announcement of the tax amnesty policy implementation is considered to provide information that elicits reaction in the capital market, which can be measured by the abnormal return on the stock before and after the announcement of tax amnesty policy. This event window of this study was 6 trading days i.e. t-3 to t + 3 since tax amnesty policy became published on July 14, 2016. The sample used in this study consisted of 45 companies listed in LQ-45 index during July 2016. Analysis of average abnormal return is performed based on paired sample t test on three days before and three days after the announcement of tax amnesty policy. The test results show that there is a significant difference in market reaction as indicated by abnormal return value. However, the result of abnormal return shows negative value. It means that tax amnesty policy provides negative information for investor, which is contrary to the objective of tax amnesty policy to increase investment.

PENGARUH GOOD CORPORATE GOVERNANCETERHADAP AUDIT REPORT LAG DENGAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN SEBAGAI VARIABEL MODERASI Bq. Anggun Hilendri; Bambang Bambang; Yana Yulia
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA INDIVIDU DENGAN PENERAPAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING Bq. Anggun Hilendri; Nurabiah Nurabiah; Aditya Fajar FR
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

The objective of this study is to examine the influence of organizational culture on individual performance with accounting information system application as intervening variable. This study uses primary data obtained through the distribution of questionnaires to respondents, who are employees working on the clothing distribution store or outlet (Distro) in the Mataram city. The sample of this study consisted of 102 respondents, which is determined based on purposive sampling method. The results of this study indicate that organizational culture has a significant and positive influence on individual performance. Organizational culture also has a significant and positive influence on accounting information system application. However, the application of accounting information system as intervening variable has no influence on individual performance. Likewise the study also found that application of accounting information systems has no indirect influence of organizational culture on the performance of individuals. Businessmen who apply accounting information system in the form of application of accounting software especially on the distrocould use the result of this research, as well as employees as the user of the accounting software in order to understand in advance the steps to apply it thoroughly.

AKUNTABILITAS KOPERASI MELALUI LAPORAN KEUANGAN Bq. Anggun Hilendri
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Cooperatives are one of three types of business entities that support the Indonesian economy in addition to State-Owned Enterprises (BUMN) and Private-Owned Enterprises (BUMS). The development and growth of cooperatives in Indonesia is endeavored to continue to synergize with the duties of cooperatives in holding their institutions accountable to the government and the development of their business to their members. This is a form of implementation of cooperative accountability in which cooperatives must be able to manage services and be informed to interested parties in the form of financial statements. The purpose of this study was to find out how the accountability of Karya Mandiri Selong cooperatives through cooperative financial statements that have been prepared. Accountability of Karya Mandiri Selong cooperatives through the preparation of financial reports is not optimal as indicated by the preparation of financial statements in the form of monthly reports containing reports on loans or accounts receivable and deposits from cooperative customers. This is because the management's understanding of financial accounting standards is still lacking. The hope is for the future Karya Mandiri Selong cooperatives can compile financial reports in accordance with financial accounting standards so that accountability is maintained and member trust increases.

PERAN SISTEM INFORMASI AKUNTANSI DALAM PENYALURAN KREDIT PADA PERUSAHAAN JASA PERBANKAN Bq. Anggun Hilendri; Sapto Hendri B. S.
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Banks are one of institution, where the main activities are in the financial sector. One of the financial activities carried out by banks is in granting credit. The existence of Mataram BTN Bank has a very important role in encouraging development and increasing economic growth in Mataram. However, the problem in lending is how to minimize the risk of bad credit. With the existence of the role of an adequate accounting information system in the process of granting credit shows an attitude of caution in the banking itself. This research will focus on lending with house collateral at the Mataram BTN bank. This type of research is descriptive. Respondents in this study were Supporting Deputy Branch Managers and accounting control units. The results of the study show that the credit giving accounting information system applied at Mataram BTN bank is effective and can support the internal control system. The practical implications of this research are expected to provide a view to other banking service companies that the accounting information system in lending is very important. With the existence of an effective accounting information system will produce information that is in accordance with needs, accurate, functioning and can be trusted.

SISTEM E-FILING SEBAGAI UPAYA DIREKTORAT JENDERAL PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK E-FILING SYSTEM AS A GENERAL DIRECTORATE OF TAXES EFFORTS IN INCREASING TAXPAYERS COMPLIANCE Bq. Anggun Hilendri; Sapto Hendri BS
Jurnal Aplikasi Akuntansi Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

This study seeks to provide an overview of the use of information technology carried out by individual taxpayers in this case the State Civil Apparatus in fulfilling their tax obligations through the taxation information system developed by the General Directorate of Taxes. This study aims to determine the compliance of the State Civil Apparatus taxpayers who are registered with the Pratama Praya Tax Service Office in reporting their tax returns using e-Filing. The existence of a system provided by the General Directorate of Taxes can improve taxpayer compliance, especially State Civil Apparatus individual taxpayers because it is now easier to carry out tax obligations, namely reporting tax returns without having to queue at the Tax Service Office especially the Praya Pratama Tax Office so that tax administration runs effectively and efficiently. Data transmission of Notification Letter can be done anywhere and anytime, where the data will be sent directly to the database of the General Directorate of Taxes with internet facilities that are distributed through the website of the General Directorate of Taxes. But in reality the process to make taxation efficient through e-Filing facilities is not as easy as imagined, for example the difficulties experienced by taxpayers in entering their tax document data because there are still many taxpayers who do not fully understand how to submit tax returns electronically available on services the website of the General Directorate of Taxes. Therefore, the socialization to taxpayers, especially the State Civil Apparatus, was further increased so that there was an increase in the compliance of taxpayers from year to year.

AKUNTANSI PERSPEKTIF USAHA MIKRO KECIL MENENGAH (SURVEI PADA UMKM DI KOTA MATARAM) Bq. Anggun Hilendri; Sapto Hendri BS; L. Takdir Jumaidi; D. Tialurra Della Nabila
Jurnal Aplikasi Akuntansi Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Accounting information has an important role to achieve business success, including for small businesses. Accounting information can be a reliable basis for decision-making in managing small businesses, including market development decisions, pricing and others. The purpose of this study was to determine the perspectives of MSMEs owners about the accounting and financial management of their businesses. Based on the research results, perspective accounting MSMEs owners in the Mataram city is limited by income record and expenditure only or simple bookkkeeping. Financial management is done simply by knowing the initial capital has returned and the remaining results of operations are profit Keywords: accounting, financial management

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