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ANALYSIS PLAN ON BUYING A NEW MACHINE PRINTING COMPANY CV. KLATEN FRIEND TO INCREASE PROFIT Dwiastuti, Maria Magdalena Pur
Accounting 2010
Publisher : Accounting

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In the current economic conditions as not all companies are established to achieve the results as expected. Therefore, companies must be able to anticipate any kind of changes that occur involving corporate life. One of the things that must be considered in order to grow is an investment company. Many ways can be done to take investment decisions, among others, with the purchase of new machinery. The purchase of new machines in addition to cost concerns or benefits are also expected to increase company profit. Keyword : Machine, Profit, Company.

EFFECTIVENESS EVALUATION SYSTEM CHANGE RATES ON TOBACCO PRODUCTS EXCISE EXCISE REVENUE (Case Study in Yogyakarta KPPBC Type A3) Tri Antoro, Sutarto; Isfaatun, SE., MM., Eliya; Magdalena, SE., MM., Maria
Accounting 2009
Publisher : Accounting

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Changes in the tobacco excise tax system was instrumental to the achievement of revenue targets for 2009 Budget. Therefore, the effectiveness of changes in the tobacco excise tax system need to be analyzed. This study aims to determine the level of effectiveness of changes in the tobacco excise tax system and to identify strengths, opportunities, weaknesses and threats to change the system in the tobacco excise tax rates KPPBC Type A3 Yogyakarta. This research is a case study conducted in the city of Yogyakarta, especially in KPPBC Type A3 at a time. The study was conducted in KPPBC Type A3 Type A3 because KPPBC is an institution to supervise and care for tobacco excise tax collection. This research period is from April to June 2009. The method of data collection was done by interview, observation and dokmentasi. While data analysis was conducted using quantitative and qualitative methods. Quantitative methods used to determine the effectiveness of changes in the tobacco excise tax system, while the qualitative method of SWOT analysis carried out by weeks to find out the advantages, disadvantages, obstacles and threats from changes in the tobacco excise tax system in KPPBC Type A3. From the quantitative analysis found that tax rates using the new tariff system is more effective to increase the tobacco excise tax revenue KPPBC Type A3. It is known from the increase in tobacco excise tax rates by a total of 19% by using the tariff system the new tobacco excise tax. While the qualitative analysis found that changing the system has strengths that include the existence of a clear legal basis to facilitate monitoring and management of tobacco excise tax, there are opportunities to help achieve the 2009 budget revenue target of the tobacco excise tax sector. In addition to strengths and opportunities there are also weaknesses that create the assumption that the rate for all the tobacco excise tax increases that hinder growth and even resulted in a decrease in production of tobacco. While the threat faced in implementing changes in the tobacco excise tax system, among others, is the attempt by certain manufacturers´ excise tax evasion. Keyword : tobacco, tax, excise

EFFECT ON PROFESSIONAL COMMITMENT JOB SATISFACTION, MOTIVATION, ORGANIZATIONAL COMMITMENT AND ETHICAL BEHAVIOR OF AUDITORS (Case Study on Public Accountants Doli, Bambang, Sudarmadji & Dada) Irfani, Fajar; Isafaatun, SE., MM, Eliya; Magdalena SE., MM., Maria
Accounting 2010
Publisher : Accounting

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The study titled The Effect of Professional Commitment on Job Satisfaction, Motivation, Organizational Commitment and Ethical Behavior Auditors, Case Study On Public Accountants Doli, Bambang, Sudarmadji & Dada, was conducted in May to June 2010. This study aims to determine the influence of auditors´ professional commitment on job satisfaction, work motivation, organizational commitment and ethical behavior of auditors. This study uses quantitative and qualitative methods of research done solely object or event described the situation in detail and depth. Data collection method used in this study are interviews and distributing a list of questions. While the methods of data analysis used in this research is descriptive analysis method and quantitative measurement method which can be expressed by the form of numbers. Based on multiple linear regression analysis with t test results can be seen that the effect on Commitment Job Satisfaction of Professional Auditors with tcount ttable 3.324 greater than 2.086. Work motivation affect the Commitment of Professional Auditors with 2.206 t value greater than t table value of 2.086. Commitment Organsiasional affect the commitment of Professional Auditors with tcount 2.099. Ethical behavior affect the Commitment of Professional Auditors with tcount greater than the value 2.090 2.086 table. F count test results can also be seen that the variable of Job Satisfaction, Work Motivation, Organizational Commitment and Ethical Behavior Auditors jointly affect the Commitment of Professional Auditors of Public Accountants Doli, Bambang, Sudarmadji & Dada with 7.186 calculated F value is greater than F table 3.492. Keywords: Auditors

BIAYA KEAGENAN DAN KEBIJAKAN DEVIDEN: IMPLIKASI AFILIASI GRUP BISNIS Purdwiastuti, Maria Magdalena; Nofiyanti, Rina
UG Journal Vol 6, No 2 (2012)
Publisher : Universitas Gunadarma

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This paper investigates the agency theory of dividend policy in emerging marketsuch in Indonesia. The main innovation is achieved by introducing business groupaffiliation into the original cost minimisation model. Using pooled cross sectiontime series of 59 companies listed on the Indonesian Stock Exchange with 135observasions, the result shows that only financial leverage, growth, size, and thepercentage held by the institusional that statistically significant effect the dividendpayout ratio.

Dampak Relokasi Pasar Terhadap Tingkat Kunjungan Dan Pertumbuhan Pedagang Bagi Pedagang Keripik Belut Di Pasar Godean Susilawati , Rini; Pratomo, Arief Budi; Purdwiastuti, Maria Magdalena
Kajian Ekonomi dan Bisnis Vol. 13 No. 2 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i2.37

he relocation of trading places always has an impact that is sometimes very positive, but it is not uncommon to also often occur that the relocation of trading places sometimes has a negative impact. There are many examples of relocation that have a positive impact on Yogyakarta, such as the Animal Market Relocation from Ngasem Market and Kuncen Market to the Animal and Plant Markets in Yogyakarta (PASTY), the results are relatively good and positive. Then another successful example is the relocation of the Klithikan market (used goods) from the entire Mangkubumi road to the new location in the former Kuncen Market. But there are also those who relocate to a new place the impact is just the opposite. One of the less successful relocations is the relocation of eel traders from this Godean Market. To the Culinary Center of Godean eel. The results of this study found several factors that led to the lack of success of relocation at the Godean Eel Culinary Center. Some of the indicators used in this study are in terms of decreasing the level of visits and the decreasing number of eel traders occupying the relocation site.

Analisis Potensi Kebangkrutan Dengan Menggunakan Model Prediksi Finansial Distrees Ohlson, Grover, Altman Z-Score Pada Perusahaan Property & Real Estate Yohanes Reva Cahyo K; Maria Magdalena PD
HOME Vol. 13 No. 2 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i2.36

The Property Industry will experience an increase or decrease in profit making. So, the company must anticipate that the company does not experience financial distress or lead to colaps. Because the company has a goal that utilizes existing sources of funds and resources as optimal as possible so that the company does not suffer losses that can ultimately lead to colaps. Industry Property in Indonesia is increasingly dragged into large debt and is part of the global property company debt that has accumulated. Debt of global property companies is said to reach US $ 25 trillion, and domestic developers are affected because almost all property companies are owned by foreign investors.

Dampak Relokasi Pasar Terhadap Tingkat Kunjungan Dan Pertumbuhan Pedagang Bagi Pedagang Keripik Belut Di Pasar Godean Rini Susilawati; Arief Budi Pratomo; Maria Magdalena Purdwiastuti
HOME Vol. 13 No. 2 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i2.37

he relocation of trading places always has an impact that is sometimes very positive, but it is not uncommon to also often occur that the relocation of trading places sometimes has a negative impact. There are many examples of relocation that have a positive impact on Yogyakarta, such as the Animal Market Relocation from Ngasem Market and Kuncen Market to the Animal and Plant Markets in Yogyakarta (PASTY), the results are relatively good and positive. Then another successful example is the relocation of the Klithikan market (used goods) from the entire Mangkubumi road to the new location in the former Kuncen Market. But there are also those who relocate to a new place the impact is just the opposite. One of the less successful relocations is the relocation of eel traders from this Godean Market. To the Culinary Center of Godean eel. The results of this study found several factors that led to the lack of success of relocation at the Godean Eel Culinary Center. Some of the indicators used in this study are in terms of decreasing the level of visits and the decreasing number of eel traders occupying the relocation site.

PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING DENGAN PENDEKATAN BENEISH M-SCORE INDEX RATIO PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sri Supadmini; Maria Magdalena
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 7, No 2: November 2021
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v7i2.2027

Kecurangan (fraud) merupakan suatu tindakan yang dilakukan untuk melakukan manipulasi isi laporan keuangan dengan tujuan unntuk memperoleh keuntungan perusahaan. Kecurangan pada laporan keuangan mempunyai dampak terhadap penurunan tingkat kepercayaan investor dan masyarakat serta dapat merugikan pihak-pihak yang berkepentingan seperti kreditur, investor, karyawan serta pemerintah. Penelitian ini bertujuan untuk melakukan pendeteksian terhadap adanya kecurangan laporan keuangan yang dilakukan oleh perusahaan manufaktur sub sektor makanan dan minuman di Indonesia pada periode tahun 2016-2019. Sampel dari penelitian ini dipilih dengan menggunakan metode purposive sampling, sedangkan jenis data yang digunakan adalah data sekunder yang berupa laporan keuangan dan laporan tahunan perusahaan. Teknis analisis data yaitu menggunakan metode Beneish M-Score Ratio Index. Hasil dari penelitian ini adalah: 1) Perusahaan manufaktur subsektor makanan dan minuman yang masuk kedalam kategori manipulator pada tahun 2016 adalah sebesar 50% dari keseluruhan jumlah sampel yaitu sebanyak 7 perusahaan, tahun 2017 sebanyak 5 perusahaan atau 35,71%, tahun 2018 terdapat 9 perusahaan (64,29%), dan tahun 2019 sebanyak 6 perusahaan (42,86%). 2). Perusahaan yang masuk dalam kategori grey company hanya ada 1 perusahaan. 3) Perusahaan manufaktur subsektor makanan dan minuman yang masuk kedalam kategori non manipulator pada tahun 2016 sebanyak 50% dari seluruh sampel, tahun 2017 sebanyak 64,29%, tahun 2018 sebanyak 28,57%, sedangkan pada tahun 2019 terdapat 57,14% perusahaan.

PENGARUH KUALITAS AUDIT, SKEPTISISME AUDITOR PADA KEPUASAN AUDITEE DI KANTOR AKUNTAN PUBLIK DAERAH ISTIMEWA YOGYAKARTA TAHUN 2020 Supardi Supardi; Maria Magdalena Pur Dwiastuti
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 8, No 1: Mei 2022
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v8i1.2167

Penelitian bertujuan untuk menguji apakah skeptisisme auditor serta kualitas audit mempengaruhi pada kepuasan auditee. Seperti yang kita ketahui, di zaman yang sudah mengglobal seperti sekarang ini, masyarakat meminta pada auditor untuk meningkatkan kualitas kinerjanya. Selain itu, di organisasi pemerintah auditor eksternal sangat berperan dan memiliki tanggung jawab dalam menjamin sumber daya umum yang ekonomis, efisien dan efektif, guna mewujudkan tata kelola pemerintahan yang berwibawa dan jauh dari korupsi. Oleh sebab itu, auditor wajib memenuhi standar Kualitas Audit yang mereka miliki guna menjalankan tugasnya didalam melaksanakan proses pengauditan dengan benar agar diperoleh hasil yang memuaskan. Penelitian dengan Subyek perusahaan auditee yang berada di seluruh Kantor Akuntan Publik di Yogyakarta. Sedangkan yang menjadi obyek penelitian yaitu skeptisisme auditor, kepuasan auditee dan kualitas audit. Sampel yang dipake adalah perusahaan auditee yang berjumlah sebesar 258. Sedangkan data dikumpulkan menggunakan Quesionare. Pengujian hipotesis yang dipakai dalam menganalisis permasalahan yaitu Structural Equation Modeling. Dari hasil analisis dapat diketahui bahwa kualitas audit dan skeptisisme auditor mempengaruhi pada kepuasan auditee.

Pelatihan dan Pendampingan Pelaporan SPT Badan Menggunakan E-Form di PT. Sisfomedika Yogyakarta Wendri Sukmarani; Maria Magdalena PD; Sapta Aji Sri Margiutom; Retno Sundari
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 2 No. 1 (2023): Maret 2023
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v2i1.1763

The Directorate General of Taxes issued announcement Number 10/PJ.09/2022 which requires business actors to report their annual corporate taxes using an E-Form, which previously business actors were more accustomed to using E-SPT. Annual corporate income tax reporting using the E-SPT is only valid until April 15, 2022, but seeing that business actors are still considered high for using the E-SPT, it is extended until May 1, 2022. The orientation of changing reporting from the E-SPT using the E-Form is one of the problems for business actors to be able to report the agency's Annual SPT at the reporting time determined by the Director General of Taxes. This will reduce the level of compliance of business actors in fulfilling their obligations to report the Annual Corporate SPT. PT. SISFOMEDIKA is a tax object of corporate income tax. In order to assist the government in increasing the compliance of business actors in completing tax obligations, especially reporting business entity income tax (Corporate Income Tax), training and assistance for reporting Corporate Income Tax of PT Sisfomedika Yogyakarta is carried out. Training and mentoring is carried out for 2 days, online training and online mentoring. The training process is a Build Up process to provide debriefing and the process of finding a Dilemma to be analyzed and provided assistance as a resolution and closing process in the form of reporting the 2021 annual corporate income tax as a result of this training and community service assistance. Evaluation Community service training and mentoring at PT Sisfomedika is felt to be more effective using the offline method, reporting using the E-Form from the results of a survey conducted after training and mentoring is felt to be easier than using the E-SPT.

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