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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Jurnal Pendidikan Insan Mandiri ADMINISTRASI PUBLIK Jurnal Akuntansi dan Bisnis Journal Of Business, Finance, and Economics (JBFE) Proceedings of The International Conference on Business and Economics Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Bandi Bandi
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
MANAJEMEN LABA DAN PERUBAHAN TARIF PPH UNDANG-UNDANG NO. 36 TAHUN 2008 (Studi Empiris pada Perusahaan BUMN dan Non-BUMN di BEI Tahun 2007-2010 ) Sri Suranta; Bandi Bandi; Eko Arif Sudaryono
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Income Tax Act current in Indonesia is marked by the issuance of Law No. 36 of 2008. These laws regulate some fundamental changes in the calculation of corporate income tax for companies in Indonesia. One of the most fundamental changes is the change in the rate used in calculating the tax for the company, which was originally using progressive rates (maximum rate of 30%) to 28 % in 2009, and will be 25 % in 2010. This study is a descriptive study with a quantitative approach. Based on predefined criteria sample, then the total number of samples studied is 193 samples. The variables of study include the discretionary accrual earnings management use with Jones model are current asset changes, cash changes, changes in current liabilities, changes in short-term debt, and changes to the income tax paid. Methods of data collection with secondary data are obtained through documentation of ICMD years 2007-2010. Analysis use parametric statistical with t -test and the non-parametric with Wilcoxon test. The results showed all the company showed indications of earnings management before and after the tax law No. 36 in 2008. State-owned companies showed no difference in earnings management prior to the year after adoption of Law No. 36 in 2008, meanwhile the non-SOE companies show indication of earnings management. Keywords: The issuance of Law No. 36 of 2008, income tax, earnings management, discretionary current accruals.
PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, OTONOMI FISKAL DAN KINERJA KEUANGAN PEMERINTAH DAERAH: STUDI PADA PROPINSI JAWA TENGAH DAN KALIMANTAN SELATAN Sri Suranta; Bandi Bandi; Muhammad Syafiqurrahman; Halim Dedy Perdana
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi Kinerja Keuangan Pemerintah Daerah. Penelitian ini menggunakan sampel Satuan Kerja (Satker) Pemerintah Kabupaten dan Pemerintah Kota pada Propinsi Jawa Tengah dan Kalimantan Selatan. Data yang digunakan diperoleh dari Laporan Keuangan Pemerintah Daerah (LKPD) tahun 2012 sampai tahun 2016. Faktor-faktor tersebut adalah Pendapatan Asli Daerah (PAD), Dana Perimbangan dan Otonomi Fiskal. Uji hipotesis menggunakan analisis regresi berganda. Hasil analisis regresi menyatakan bahwa ketiga varibel tersebut, baik Pendapatan Asli Daerah (PAD), Dana Perimbangan maupun Otonomi Fiskal mempengaruhi Kinerja Keuangan Pemerintah Daerah pada Propinsi Jawa Tengah dan Kalimantan Selatan.
Co-Authors Arif Rochman Djuminah Djuminah Dyah Perwita Eko Arif Sudaryono Emy Dwi Nursulistyo Emy Dwi Nursulistyo Halim Dedy Perdana Holyness Nurdin Singadimedja Muhammad Syafiqurrahman Probohudono Agung Nur Santoso Tri Hananto Siswandari Siswandari Sri Murni Sri Suranta Y Anni Aryani