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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020 Oktaviani, Hani Prisela; Asfiya, Nurul; Djanegara, Moermahadi Soerja
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1603

Abstract

The case of the Covid-19 pandemic for two years has had an impact, one of which is the economy of both the country, society and companies. Many companies have decreased revenue so that it directly affects profit, even some companies go bankrupt. So that this pandemic condition can trigger the emergence of earning management actions carried out by the company so that the financial statements presented look good. The number of cases that occur in companies due to earning management practices, makes company actors do various ways to minimize the payment of corporate taxes. The case of earning management is done by reporting profits or profits that are not too large, so that it has an impact on the lack of tax payments. This research aims to: 1) To find out the effect of Tax Planning on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 2) To find out the effect of Deferred Tax Expense on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 3) To find out the effect of Managerial Ownership on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 4) To find out Tax Planning, Deferred Tax Expense, and Managerial Ownership simultaneously on Earning Management Management in primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period. This research method uses multiple linear regression analysis with quantitative methods. The population in this study was 87 primary consumer companies listed on the Indonesia Stock Exchange in 2018-2020. The number of samples used is 36 samples with sample withdrawal using purposive sampling. The data source in this study used secondary data obtained from each company's annual report and then the data was processed using SPSS version 26. Partial test results (Test t) show that the Tax Planning variable has no effect on Earning Management, the Deferred Tax Expense variable has an effect on Earning Management, and the Managerial Ownership variable has an effect on Earning Management. Simultaneous test results (Test F) show that all independent variables namely Tax Planning, Deferred Tax Expense, and Managerial Ownership collectively affect Earning Management. Keywords: Tax Planning, Deferred Tax Expense, Managerial Ownership, Earning Management
Pelatihan Dan Pendampingan Pembukuan Keuangan Digital Menggunakan Aplikasi Buku Kas Bagi UMKM Kelurahan Gudang Kota Bogor Subowo, Hery; Djanegara, Moermahadi Soerja; Ishardyatmo, Handono; Muktiadji, Nusa
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 2 (2023): JADKES Edisi Juli 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i2.2428

Abstract

Di era digital saat ini, masih banyak UMKM yang melakukan pencatatan manual khususnya UMKM di kelurahan Gudang Kabupaten Bogor. Banyak aplikasi yang menyediakan kemudahan bagi pelaku usaha untuk meyusun laporan keuangan. Pencatatan secara digital saat ini sudah mulai menggantikan pencatatan secara manual. Kemudahan dan kesederhaan dalam pemakaiannya sangat membantu pelaku usaha untuk menyusun laporan keuangan dan menghindari terjadinya kesalahan pencatatan. Dengan mensosialisasikan aplikasi Buku Kas dapat membantu pelaku usaha dalam mencatat transaksi keuangan Pemasukan dan Pengeluaran secara digital. Tujuan pengabdian masyarakat kepada UMKM ini adalah untuk mencatat transaksi keuangan menggunakan aplikasi Buku Kas secara sederhana. Metode yang digunakan adalah service learning, dimulai dari tahap persiapan, tahap pengabdian dan refleksi. Hasil dari kegiatan ini para pelaku UMKM dapat menggunakan aplikasi BukuKas, dapat mengoperasikan transaksi di Buku Kas, dan dapat mengetahui harga pokok penjualan, membuat pencatatan keuangan dan membuat laporan keuangan. Kata Kunci: Laporan Keuangan, Digital, buku Kas
Green Accounting Implementation And CSR Disclosure On Company Profitability With GCG As A Moderating Variable: Case Study on a Listed Energy Company in Indonesia Stock Exchange 2017-2022 Huwaida, Sarah; Puspitasari, Ratih; Djanegara, Moermahadi Soerja
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3078

Abstract

  The decline in net profit experienced by several energy companies listed on the Indonesia Stock Exchange (IDX) in 2020, factory emissions causing air pollution, waste disposal into rivers, lakes, and seas leading to water pollution, soil damage, forest degradation, and other forms of environmental destruction that can cause natural disasters, the lack of economic improvement for residents living around mining areas despite the presence of energy companies, and the demands from society and the government for companies to balance business focus with attention to social and environmental conditions. The study aims to examine whether green accounting, CSR, and GCG affect the profitability of energy companies listed on the Indonesia Stock Exchange from 2017 to 2022. This research is quantitative, and the sampling method used to determine the research sample is purposive sampling. The results of the study, using multiple linear regression analysis and moderated regression analysis, show that green accounting, CSR, and good corporate governance negatively correlate with and impact company profitability. Also, GCG as a moderating variable can strengthen the relationship between green accounting and company profitability but does not strengthen the relationship between CSR and profitability. Keywords: Green Accounting, Corporate Social Responsibility (CSR), Good Corporate Governance (GCG)
Co-Authors Asfiya, Nurul Huwaida, Sarah Ishardyatmo, Handono Nusa Muktiadji Oktaviani, Hani Prisela Ratih Puspitasari Subowo, Hery