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All Journal JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JAAF (Journal of Applied Accounting and Finance)
Mila Austria Reyes
Accounting Program Study, Faculty Of Business Universitas Presiden, Cikarang, Indonesia
Economics, Econometrics & Finance

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 1 
Tax and Accounting Treatment on the Revaluation of Fixed Assets (Land) in Indonesia Mila Austria Reyes; Gita Ghaisani Haniyah
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 2 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i2.1241

Abstract

Revaluation of assets Property, Plant and Eguipment (PPE)  is carried out by a company with the aimed to provide financial statements  which are more fair and reasonable. However, the question arise about how is the tax treatment for this asset assessment. The lack of regulations that regulate it makes the author to be motivated to  research and hopefully can provide information to taxpayers and give suggestions to the tax authorities regarding how the tax treatment for this asset assessment. This research is using a qualitative approach with data collection through in-depth interview and literature study. The research conclude to eliminate all of the perception regarding the actual tax treatment, the tax regulator must always update or revise the tax regulations with changes or revisions made by the Financial Accounting Standards (SAK). This research is limited  only on the discussion of the tax treatment towards revaluation based on the Statement of Financial Accounting Standards (PSAK) 16.
Corporate social responsibility and corporate financial fraud: evidence from China Wang Gen; Andi Ina Yustina; Andrianantenaina Hajanirina; Mila Austria Reyes
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 1 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i1.3614

Abstract

With the development of globalization, corporate social responsibility has become a hot subject of shared concern for all nations in the globe. The lack of CSR performance in modern China has prompted worries about CSR in both academic and practical circles in China. In this work, the authors continue Liao's research and seek to re-analyze if CSR is connected to financial fraud. Through the analysis of A-share companies in the construction industry listed on the Shanghai Stock Exchange and the Shenzhen Stock Exchange, this paper finds that CSR scores are negatively correlated with financial fraud activities, which suggests that CSR companies are less likely to engage in financial fraud. Thus, to some degree, it may also argue that CSR is an ethical activity that has the power to minimize corporate financial misbehavior.
Dividend policy of the Jakarta Stock Exchange listed manufacturing company and the underlying factors Farah Chintya Benyadi; Andrianantenaina Hajanirina; Mila Austria Reyes
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 1 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i1.3615

Abstract

The purpose of this study is to analyze whether profitability, liquidity, leverage and firm size affect dividend policy. Dividend provides riskless revenue for shareholders and though according to the theory, dividend, is irrelevant to firm value. Dividend policy is measured by dummy variable, and the underlying factors including profitability which using return on asset to be measured, liquidity that using current ratio, leverage which using total debt to total asset ratio while log natural of total asset is used as measurement of the firm size. Data collection is using purposive sampling with total sample of 61 companies from manufacturing sector companies listed on Indonesia Stock. This study is using binary logistic regression with 299 sample size. The outcome of this study present that dividend policy is significantly associated with profitability and firm size yet have no significantly correlated with liquidity and leverage of the company.
Pertaining Factors on the Audit Quality: Ethical Evidence from Indonesia Hajanirina Andrianantenaina; Mila Austria Reyes
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 1 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.05 KB) | DOI: 10.33021/jaaf.v3i1.676

Abstract

This research attempts to investigate the audit quality based on the pertaining factors including ethical professional behavior, conflict of interest, audit fee that are mediated by religion and cognitive factor. The main issue we tend to discuss relies on the inconsistency of the literature on the audit quality but which ethics represented by the code principles with behavioral constuct prime over the premice. Using survey of 100 auditors from different background (seniority, firm image, and religious aspects); we found that not the ethical behavior matters but the conflict of interest upon the audit quality. Besides, auditor’s fee also becomes a significant parameter of he audit quality. Cognitive factor is necessary for auditor to have best practice on the ethical aspect from the reasoning.
Implications of Covid-19 on Auditor’s Reporting Mila Austria Reyes; Hajanirina Andrianantenaina; Gatot Imam Nugroho
JAAF (Journal of Applied Accounting and Finance) Vol 5, No 1 (2021): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v5i1.1461

Abstract

AbstractTwenty years ago, nobody will ever think that the world will experience what we are experiencing right now.  The whole world had been put in uncertainty due to pandemic which started from the city of Wuhan, China. This pandemic called COVID-19 had affected everyone’s life including many companies in Indonesia.  It has impact on audit quality. Matters are analyzed through input/output based on Francis (2011) and Knechel (2010). This research adopts desk study method to investigate the impact of COVID-19 to audit quality.  It suggests the improvement of the regulations (time, and fee), the auditor’s matters (experience, routine, and client). Quality can be based not only by the auditing report as the product from the activity, but from the engagement from the output of this report for long term horizon.
THE REACTION OF CHARISMATIC AND TRANSFORMATIONAL LEADERSHIP TOWARDS MACHIAVELLIANISM IN ORGANIZATIONS Lorensia Lorensia; Andi Ina Yustina; Mila Austria Reyes
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3368.222 KB) | DOI: 10.34203/jimfe.v6i2.2496

Abstract

Machiavellianism is one of the dark triads behavior portrayed as a negative characteristic that could engage with unethical behavior and reduce the social relationship between staff and upper staff. Another study has found that leadership style could minimize high Machiavellianism in a company, and each leadership style's reactions have been warranted to be studied. Transformational and charismatic leadership are excellent leadership that could reduce high Machiavellianism. The data was gathered by spreading questionnaires to the company's employees; 189 respondents' data have been analyzed using SEM-PLS. This study shows that charismatic and transformational leadership have a negative and significant relation to Machiavellianism. This study suggests testing some mediators in order to stronger the relationship between those variables.
Co-Authors Andrianantenaina, Hajanirina Farah Chintya Benyadi Gatot Imam Nugroho Gita Ghaisani Haniyah Lorensia Lorensia Wang Gen Yustina, Andi Ina