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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Studi Pemerintahan EKSPANSI JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Adi Widya : Jurnal Pengabdian Masyarakat JCES (Journal of Character Education Society) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Sehat Masada Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Keperawatan Wiyata Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam English Language, Linguistics, and Culture International Journal (ELSTIC-IJ) Journal of Sustainable Community Development Equity
Nanik Lestari, Nanik
Politeknik Negeri Batam
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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

 1 
Pengaruh Manajemen Laba dan Tax Avoidance terhadap Nilai Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi Nanik Lestari; Selvy Agita Ningrum
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.942 KB) | DOI: 10.5281/zenodo.1305187

Abstract

Penelitian ini dilakukan untuk meneliti pengaruh manajemen laba dan tax avoidance terhadap nilai perusahaan dengan kualitas audit sebagai variable moderasi. Pengukuran manajemen laba dilakukan dengan menggunakan Discretionary Accrual dengan menggunakan model Jones dimodifikasi, tax avoidance dengan menggunakan Effective Tax Rate (ETR) dan kualitas audit diukur menggunakan variabel dummy yaitu penggolongan auditor KAP Big Four dan auditor KAP Non-Big Four. Sampel yang digunakan dalam penelitian ini adalah 365 perusahaan yang sudah terdaftar di Bursa Efek Indonesia pada tahun 2012-2015 dan khusus untuk variable tax avoidance periode yang digunakan tahun 2006-2015.. Berdasarkan hasil hipotesis dalam penelitian ini, menunjukan bahwa (1) manajemen laba tidak berpengaruh signifikan terhadap nilai perusahaan, (2) tax avoidance berpengaruh signifikan negatif terhadap nilai perusahaan, (3) variabel moderasi kualitas audit tidak mempengaruhi hubungan manajemen laba terhadap nilai perusahaan, (4) variabel moderasi kualitas audit tidak mempengaruhi hubungan tax avoidance terhadap nilai perusahaan.
Calculation of Financial Ratios on PT ACE Hardware Indonesia Tbk Jessica Gabrella Kuhon; Nanik Lestari
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307272

Abstract

The purpose of this research was to find out how the development ratio of liquidity, solvency and profitability at PT ACE Hardware Indonesia Tbk. Data used are descriptive data in the form of financial statements, financial position report, income statement, and cash flow statement PT ACE Hardware Indonesia Tbk 2009-2014 period obtained from Indonesia stock exchange official website "http://www.idx.co.id". The research results showed that the ratio of liquidity at PT ACE Hardware Indonesia Tbk very good in guarantee obligations as seen from the current ratio of 181%, 781, 508%, 585%, 400%, and 508%, whereas the quick ratio of 659%, 382%, 157%, 144%, 42% and 96%. Inventory turnover ratio amounted to 6.98 8.08 times, times, 2.93 times, 3.67 times, 1.62 times and 1.94 times. If seen from the solvency ratio of the growth and financial performance are still in good condition as seen from debt to total asset ratio of 10%, 20%, 15%, 15%, 10% and 19%. The times interest earned ratio of 96435.16 times, 12 times, 12 times, 235.26 times, 181.48 176.92 times and times. The performance and development of the company can also be seen from the side i.e. profitability ratio profit margin on sales amounted to 11%, 20%, 11%, 13%, 12% and 12% and the rate of return on assets amounted to 14%, 16%, 20%, 25%, 18% and 20%.
Procedure of Compulsory Dues Re-citing a Ship at PT Jasa Raharja (Persero) Nanik Lestari; Kartika Wichita Aprilyani Haryaman
Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1306835

Abstract

This research aims to know the procedures in carrying out compulsory dues re-citing a ship using a cupon. In the discussion of the method of coupon in the procedure along with prospective partners in advance. After the deal, the service staff raharja will report the number of passengers/coupons were sold and checking stock coupons before doing the billing will be entered on the cash receipts services raharja. The result of the receipt of billing data will be inputted into DASI JR system, after that it will be verified and authorized in the form of a daily receipt of reports.
Preparation of Financial Statement Using the Microsoft Excel on PT Dehong Paper Industry Dwi Fajar Noviato; Nanik Lestari
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i1.3221

Abstract

This research aims to prepare financial statements using Microsoft Excel in the PT Dehong Paper Industry. Data collection techniques are observation, interviews, and documentation. The data analysis method used is the descriptive method. The research concludes that by using Microsoft Excel, the information obtained can be real-time, synchronous, and interactive. It can be easily streamlined by following the flow of steps using a simple excel formula.
Co-Authors Abdul Muis Said, Abdul Muis Alfonsa Dian Sumarna Diah Amalia Doni Putra Utama Donny Rizki Septian Dwi Fajar Noviato H. Hidayatullah HAPSARI, MAHARANI Ikhlash, Muhammad Irma Nur Amalia Irsutami, Irsutami Jessica Gabrella Kuhon Juliani Agustin, Intan Kartika Wichita Aprilyani Haryaman Khusnul Khotimah, Kiki KRISDIYATMIKO, KRISDIYATMIKO Lelyta, Novi Lelyta, Novi Mayasari, Mega Metta Santiputri Muhammad Ikhlash Muhammad Ramadhan Slamet Muhammad Zaenuddin, Muhammad Oktaviani Oktiviani Pagiu, Siska Putra Pratama, Bayu Rachmawati, Nurul Aisyah Reza Fajrin A, Muhamad Riri Zelmiyanti Riri Zelmiyanti, Riri Rosi Candra Sapitri Sabirin Matsjeh Sahara, Dian Primariesta Selvy Agita Ningrum Septian, Donny Rizki Sinarti, Sinarti Sinarti, Sinarti Siti Jauza, Shofia Solly Aryza Sondang Lusiomy Hutasoit, Rina Sugeng Riyadi Sumarna, Alfonsa Dian Umi Rahayu Utama, Doni Putra Uuf Brajawidagda Vina Kholisa Dinuka Wika Arsanti Putri Windya Roshinta