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Eko Suyono
Faculty of Economic and Business
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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The Revitalization Model Through the Implementation of Accounting Information System for Village Unit Cooperative in Banyumas Region, Indonesia Eko Suyono; Oman Rusmana; Riswan Riswan
Media Ekonomi dan Manajemen Vol 34, No 1 (2019): The Importance of Personality and Strategy in Successful of Corporate Performan
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.075 KB) | DOI: 10.24856/mem.v34i1.870

Abstract

One of the obstacles faced by the Village Unit Cooperative (VUC) in dealing with the current competitive business environment is the limited resources both in term of funds and infrastructure.  Meanwhile, modern business is supported by the large scale of resources such as modern infrastructure, professional human resources, and extensive networks both at national and international levels. This study tries to evaluate the information system needs by VUC in order to sustain their business both manual and computer-based accounting system.  The data was collected through in-depth interview, observation, and focus group discussion during community engagement activity conducted from July to October 2018.  By using 6 VUCs in Banyumas as a sample, this study documents the steps in system development by using system development life cycle such as provide general information of the business, a summary of accounting policies, account guidelines and financial statements format, description of account codes, and the forms or the standards of journal entries.  Moreover, this study designs a computer-based accounting system by using the Pivot Table on Microsoft Excel. With the good supervision in implementing all steps in system development, it is expected that the VUCs in Banyumas will be more sustainable and professional in managing their business in a  very competitive business environment.
External Auditors’ Quality, Leverage, and Tax Aggressiveness: Empirical Evidence From The Indonesian Stock Exchange Eko Suyono
Media Ekonomi dan Manajemen Vol 33, No 2 (2018): Peran Kinerja Perusahaan Swasta dan Kinerja Sektor Publik dalam Pertumbuhan Eko
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.615 KB) | DOI: 10.24856/mem.v33i2.711

Abstract

Abstract This study aims to analyze whether external auditors’ quality and leverage affect tax aggressiveness.  Tax aggressiveness is one of the main issues with regard to tax compliance by corporations as taxpayers, particularly in developing counties such as Indonesia.  Implementing purposive sampling approach, this study ended-up with 76 manufacturing companies listed on the Indonesian Stock Exchange for the 2012-2016 periods as a sample (i.e., 380 observations). By using OLS regression, the findings show that both external auditors’ quality and leverage affect negatively on tax aggressiveness in-line with the theoretical concept and majority of previous studies.  Therefore, this study contributes to the development of financial accounting and taxation research fields, particularly by providing empirical evidence from emerging market on the link between external auditors’ quality, leverage, and tax aggressiveness.   Keywords: external auditors’ quality, leverage, tax aggressiveness, tax compliance Abstrak Penelitian ini bertujuan untuk menganalisis apakah kualitas auditor eksternal dan leverage berpengaruh terhadap agresivitas pajak.  Agresivitas pajak merupakan salah isu utama yang berhubungan dengan ketaatan pajak perusahaan-perusahaan selaku wajib pajak badan, khususnya di negara-negara berkembang termasuk Indonesia.  Dengan menggunakan pendekatan  purposive sampling, penelitian ini berhasil mendapatkan 76 perusahaan manufaktur yang tercatat di Bursa Efek Indonesia untuk periode 2012-2016 sebagai sampel (380 observasi).  Dengan menggunakan regresi OLS, hasilnya menunjukkan bahwa kualitas auditor eksternal dan leverage berpengaruh negative terhadap agresivitas pajak sesuai dengan beberapa teori yang mendasari penelitian ini dan mayoritas hasil-hasil penelitian terdahulu.  Dengan demikian, penelitian ini berkontribusi terhadap pengembangan penelitian-penelitian di bidang akuntansi keuangan dan perpajakan, dengan memberikan bukti empiris dari negara berkembang mengenai hubungan antara kualitas auditor eksternal, leverage, dan agresivitas pajak.    Kata Kunci: kualitas auditor ekxternal, leverage, agresivitas pajak, ketaatan pajak
Co-Authors Oman Rusmana Riswan Riswan