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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Jurnal Ipteks Akuntansi Bagi Masyarakat Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Indonesia Accounting Journal The Studies of Social Sciences Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis Research In Management and Accounting (RIMA)
Novi Swandari Budiarso
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology Social Sciences

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AGENCY CONFLICT AND EARNINGS MANAGEMENT Pontoh, Winston; Budiarso, Novi Swandari
The Studies of Social Sciences Vol 1, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35801/tsss.2019.1.1.25016

Abstract

This conflict between firm insiders and firm outsiders in case to allocate the free cash still unclear in the context of agency theory. This study examines the sample of 25 public firms in consumer goods industry listed in Indonesia Stock Exchange over period of 2010 until 2018 in term to detect agency conflict with earnings management as its application. This study finds that discretionary accruals as the proxy of earnings management is insignificant on debt policy and growth opportunities. Those findings indicate that, Indonesian public firms do not practicing earnings management which means agency conflict is not exist over the sample of this study.
ANALISIS UPAYA PAJAK, EFEKTIVITAS, DAN KONTRIBUSI PAJAK DAERAH DI KAWASAN EKONOMI KHUSUS PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG Karo, Lusinda Natalya Debora; Kalangi, Lintje; Budiarso, Novi Swandari
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26081.2019

Abstract

Regional autonomy is a law that requires local governments to take care of their own regional needs by utilizing and exploring every potential that exists. One source of regional income is local tax. Local tax is fees paid by society to the state from results of natural resource management and other potential uses for people's welfare. The purpose of this study was to find out about tax effort, effectiveness, contribution and growth of local taxes in the City of Bitung. The research method used is descriptive qualitative. The results of this study indicate that tax efforts by the regional government of Bitung city in 2014-2018 are still in the criteria of "very low", the effectiveness of local tax collection in 2014-2018 is already in the "very effective" criteria and the contribution of the Bitung city tax in 2014 , 2016 and 2018 included in the criteria of "good" while in 2015 and 2017 included in the criteria of "good enough" so that the average percentage of local tax contributions to the original income of the city of Bitung included in the criteria of "good".
PROFITABILITY OF DIVIDEND PAYERS Budiarso, Novi Swandari
ACCOUNTABILITY Vol 6, No 2 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24808.6.2.2017.26-29

Abstract

Most of the firms are looking for profits as their main objective which make them develops strategies to get the target profit. In circumstances that firms get the target profit, then normally they shall distribute the earnings as dividends to shareholders. The objective of this study is to provide an empirical finding about profitability between firms namely higher dividend payers and lower dividend payers. This study uses data of listed firms in period of 2010 to 2016 which drawn from Indonesia Stock Exchange. This study uses 146 listed firms in period of 2010 to 2016 which gives 1022 as total observe data. In term of hypothesis testing, this study uses mean difference test. This study finds that firms with higher dividends have better profitability rather than the lower which means this study accepts the hypothesis that higher dividend payers have better profitability.
THE SIGNALS OF DIVIDEND Budiarso, Novi Swandari
ACCOUNTABILITY Vol 7, No 01 (2018): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24806.7.01.2018.42-47

Abstract

Dividend decisions is a type of policy that earnings should be distributed to shareholders and sometimes contrast with the interest by insiders whether to retain or reinvest. The objective of this study is to examine the determinants of dividend policy on 230 listed firms in period of 2010 to 2011 and conducts logistic regression for hypothesis testing. This study finds that profitability, firm size, and institutional ownership are significant to dividend policy while managerial ownership is insignificant. This findings indicate that most of listed firms of the sample of this study determine the dividend policy based on profits. This study also finds that more larger the firms or institutional ownership then they tend to increase the dividends. Limited to sample, this study proves that agency theory is not applicable for dividend policy in Indonesia as the managerial ownership have no relationship with the dividend policy.
ANALISIS PENGAKUAN PENDAPATAN DAN PENCATATAN AKUNTANSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG Andea, Selint Gar; Sondakh, Jullie J.; Budiarso, Novi Swandari
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.28542.2020

Abstract

Land and Building Tax is a state tax imposed on land and or buildings in accordance with Law Number 12 of 1994. The purpose of this study is to determine whether revenue recognition and accounting records of PBB-P2 at the Regional Tax and Retribution Management Agency city of Bitung is in accordance with Government Regulation Number 71 Year 2010. This study uses descriptive qualitative research where primary data obtained directly will then be analyzed, so that the results obtained can answer the main purpose of this study. The results show that recognition of tax revenue in Bitung City BPPRD which included, among others, recognition of tax revenue-LRA (Budget Realization Report), recognition of tax-LO income (Operational Report) and recording of PBB-P2 accounting at BPPRD in Bitung, had going well and in accordance with Law Number 71 of 2010.
IPTEKS PERENCANAAN LABA KONTRIBUSI PADA USAHA MANUFAKTUR Budiarso, Novi Swandari; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.4.2.2020.31106

Abstract

The manufacturing firms have implicit and explicit goals and objectives. In order to achieve these goal and objective then manager needs accounting information. The accounting information created and used by management is intended primarily for planning and control decisions. One of the accounting information is cost accounting that can be used as a tool for planning the profit as the objective of the companies. Manufacturing costs are identified as variable costs or fixed costs under cost behavior analysis. Regression analysis is the one of the cost estimation methods in term to estimate the fixed costs and variable costs where the results of estimation are used to calculate the contribution margin.
PENERAPAN METODE PERSEDIAAN DALAM PERENCANAAN PAJAK Sonu, Sri Sunarni; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.4.2.2020.34101

Abstract

Inventories are generally owned and used by companies for sale, for normal business operations, or for goods that are to be used or consumed in making goods for sale. There are two methods that can be used by taxpayers in assessing inventory and using inventory to calculate the cost of goods sold namely the first in first out method and the average method. The use of the FIFO method will result in a smaller cost of goods sold than the Average method so that the company's net income will be greater and the tax burden that must be borne by taxpayers is also greater. While the use of the Average method will result in a smaller profit margin so that for tax burden efficiency it is more effective to use the average method than the FIFO method. In other words, the smaller the profit margin obtained, the smaller the amount of tax burden that must be paid.
IPTEKS PERHITUNGAN PENYUSUTAN DENGAN METODE GARIS LURUS DAN SALDO MENURUN PADA ASET TETAP Niu, Fitria Ayu Lestari; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.4.2.2020.34121

Abstract

Tax is a people's contribution to the state treasury based on law (which can be enforced) with no return. Tax planning is one form of tax management function in an effort to save tax legally, one of which is by choosing a method of depreciation that can support tax efficiency. The depreciation method permitted in taxation in Indonesia consists of two methods, namely the straight-line method and the declining balance method. Both of them were used in the calculation and recognition of depreciation expense have an impact on the smaller amount of net income generated resulting in a smaller tax burden borne by the taxpayer. The application of the straight-line method helps taxpayers save tax in the years the middle of the economic period while the declining balance method helps taxpayers save tax in the early years of reporting period. This means that both the straight-line method and the declining balance method have their advantages and disadvantages.
PENGHITUNGAN RISIKO DALAM KEPUTUSAN INVESTASI PADA EMITEN SEKTOR KONSTRUKSI INDEKS KOMPAS100 DENGAN METODE CAPITAL ASSET PRICING MODEL DAN RASIO PROFITABILITY SETELAH MASA PANDEMIC COVID-19 Sumendap, Steinly; Pontoh, Winston; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34273

Abstract

The risk in an investment activity is always there and it cannot be denied that these risk factors influence someone to invest. After the Covid-19 pandemic period and vaccines have been carried out so that development in Indonesia will start running again. So the CAPM (Capital Asset Pricing Model) approach in assessing a stock that is less risky to the overall market price in the Kompas100 index and the NPM (Net Profit Margin) probability ratio on stocks that are always able to generate profits every year are expected to help the public and potential investors. in making investment decisions in accordance with the risk profile.
PENILAIAN KEPUTUSAN INVESTASI SAHAM DALAM PENERAPAN INSENTIF PAJAK PENJUALAN ATAS BARANG MEWAH (PPnBM) BAGI PERUSAHAAN GO PUBLIC DI ERA PANDEMI COVID-19 (STUDI KASUS PADA PERUSAHAAN SEKTOR OTOMOTIF) Liwe, Alther Gabriel; Budiarso, Novi Swandari; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34272

Abstract

In the midst of the Covid-19 pandemic, investors need to see and assess the level of risk to determine investment decisions. With various government policies, especially the Sales Tax Incentive on Luxury Goods (PPnBM), we can assess and compare the level of risk and risk before the issuance of this regulation, so that investors can make the best investment decisions in the midst of the Covid-19 pandemic. The stock beta for the automotive sector was still stable when the PPnBM incentive was implemented, as shown by the calculation of the CAPM Capital Asset Pricing Model, which is mostly below 1. The impact of the Covid-19 pandemic is still felt in world investment and tends to improve over time.
Co-Authors Andea, Selint Gar Aneke Wangkar Anneke Wangkar Ante, Jeine Margareta Bangun, Aron Karolina Baware, Denray David P. E. Saerang David P. E. Saerang David Paul Elia Saerang Dhullo Afandi Dian Purnamasari Fitria Ayu Lestari Niu Gerungai, Natalia Y. T. Giam, Richard Sarmento Grace B. Nangoi Heince R.N Wokas Herman Karamoy Herwanto, Theo Alfan Jantje J. Tinangon Jenny Morasa Jocom, Agnes Michelle Josua Semuel Turangan Jullie J Sondakh Kaindeh, Gracia Dineliska Kalalo, Meily Yoke Betsy Kapojos, Peter Marshall Kareth, Vebby Karo, Lusinda Natalya Debora Khristian, Edwin Kumaat, Swinglie K. Lintje Kalangi Liwe, Alther Gabriel Lohonauman, Hans Lomboan, Meiva Fransiska Makalalag, Afiansyah Makalare, Zevania Mamangkey, Trixie Manikome, Elis Felisya Manuho, Priskila Maradesa, Djeini Meily Y. B. Kalalo, Meily Y. B. MENGKO, Maria Hilda Mokoginta, Mia Istiana Mondigir, Vania Salsabella Christy Belina Oktaviani Palit Opit, Ananda Nikita Paat, Meidy I. Parera, Meyline Trisuksi Paulina Amanda Sadondang, Paulina Amanda Pinatik, Trianti K. A. Piri, Christian Putri, Evita M. C. Ranndy Sterry Kindangen Ritto, Fanesia Rombebunga, Frenly Rorong, Richard Sem Salatnaya, Riseda Samad, Faturrahman H. Sardjono , Olivia Y.M. Sardjono, Olivia Y. M. Siagian, Timotius Sonu, Sri Sunarni Stanley Kho Walandouw Steven J. Tangkuman Steven Tangkuman Sumendap, Steinly Tede, Reni Tumanduk, Leonardo Turambi, Krisno Ventje Ilat Wangkar , Anneke Weku, Priscillia Wibisono, Bagus Tutuka Winston Pontoh Winston Pontoh Wokas, Heince Rudy Nicky Yuvita M. F Goni, Yuvita M. F