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All Journal Krisna: Kumpulan Riset Akuntansi Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia EKSPANSI Journal of Accounting Science Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Analisis Bisnis Ekonomi Martabe : Jurnal Pengabdian Kepada Masyarakat Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal ABDINUS : Jurnal Pengabdian Nusantara Reviu Akuntansi dan Bisnis Indonesia Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Journal of Multiperspectives on Accounting Literature Jurnal Analisis Bisnis Ekonomi
Barbara Gunawan
Prodi Akuntansi Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Analisis Penilaian Aset Tetap PT. Garuda Indonesia (Persero) Tbk dalam Meminimalkan Beban Pajak Penghasilan dan Upaya Mengontrol Permodalan Gunawan, Barbara; Hapsari, Garin Yunia
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 1, No 2: October 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.010209

Abstract

Penelitian ini bertujuan untuk mengetahui dan memahami seberapa besar pengaruh revaluasi aset tetap untuk upaya meminimalkan beban pajak penghasilan dan upaya mengontrol permodalan. Penelitian ini dilaksanakan di pada PT GARUDA INDONESIA (Persero) Tbk yang diteliti menggunakan Metode Deskriptif dengan pendekatan Kualitatif. Objek dari penelitian ini yaitu laporan laba rugi dan penghasilan komprehensif periode 2016 dan 2017, laporan posisi keuangan konsolidasian periode 2016 dan 2017, daftar penyusutan aset tetap sebelum dan sesudah revaluasi yang diperoleh dari website resmi perusahaan. Tindakan revaluasi aset tetap yang dilakukan oleh pihak perusahaan dikatakan belum mampu menghemat beban pajak penghasilan karena beban pajak yang harus disetor perusahaan sebelum revaluasi aset tetap sebesar USD 8.425.842, sedangkan setelah melakukan revaluasi aset tetap sebesar USD 55.209.041. Beban bunga pinjaman yang dikeluarkan perusahaan boleh seutuhnya diakui sebagai beban dan tidak perlu dikoreksi fiskal karena telah sesuai dengan peraturan, tidak melebihi batas maksimal.
INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN PERTUMBUHAN PERUSAHAAN Sari, Kharisma Iman; Gunawan, Barbara
Jurnal Analisis Bisnis Ekonomi Vol 9 No 1 (2011): Volume 9, Nomor 1, April 2011
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.027 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal intelektual terhadap kinerja keuangan dan pertumbuhan perusahaan. Populasi penelitian adalah perbankan perusahaan yang terdaftar di Bursa Efek Indonesia selama tahun pengamatan 2007-2009. Ada 63 laporan keuangan dari 21 perusahaan yang dapat diobservasi selama tahun penelitian pengamatan. Hasil analisis dengan menggunakan alat ukur SmartPLS menunjukkan bahwa intellectual capital berpengaruh positif terhadap kinerja keuangan perusahaan, intellectual capital tidak berpengaruh terhadap pertumbuhan perusahaan dan pertumbuhan perusahaan tidak mempengaruhi keuangan perusahaan.
OWNERSHIP RETENTION, REPUTASI AUDITOR, LABA PERUSAHAAN, DAN UNDERPRICING TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL DAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Gunawan, Barbara; Halim, Mazda
Jurnal Analisis Bisnis Ekonomi Vol 10 No 1 (2012): Volume 10, Nomor 1, April 2012
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.446 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh retensi kepemilikan (OR), reputasi auditor, laba perusahaan dan under pricing pada nilai perusahaan setelah penawaran umum perdana dan pengaruh moderating kepemilikan manajerial dan variabel kepemilikan institusional pada hubungan antara proporsi kepemilikan dengan nilai perusahaan setelah penawaran umum perdana. Sampel penelitian ini adalah 60 perusahaan yang menjalankan IPO (Initial Public Offering) dan terdaftar diBursa Efek Indonesia (BEI) dari 2008 hingga 2011.Sampel penelitian ini menggunakan metode purposive sampling, Data yang digunakan dalam penelitian ini adalah data sekunder yang terdiri dari laporan prospektus keuangan, buku fakta, dan referensi pendukung lainnya. Uji hipotesis digunakan analysis regresi. Hasil penelitian ini menunjukkan bahwa: proporsi kepemilikan saham yang masih dimiliki oleh pemilik lama dan reputasi auditor memiliki pengaruh positif terhadap nilai perusahaan setelah penawaran umum perdana. Kepemilikan manajerial dan institusional tidak memoderasi hubungan antara proporsi kepemilikan saham yang masih dimiliki oleh pemilik lama dengan nilai perusahaan setelah penawaran umum perdana.
PENGARUH LABA KONSERVATISMA TERHADAP RETURN SAHAM: SIZE DAN GROWTH SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS DI BURSA EFEK INDONESIA) Gunawan, Barbara
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.265 KB)

Abstract

This study aimed to test the effect of earnings conservatism of the company stock return moderated by variable size and growth. Using a purposive sampling method, the subjects in this study is that there is a manufacturing company in Indonesia Stock Exchange (BEI) of 888 companies. The data comes from the manufacturing company's financial statements and the Indonesian Capital Market Directory (ICMD) for fiscal year ended December 31, 1998 until December 31, 2006 using regression analysis. The results showed that: first, the slope of the regression coefficient of return higher profits for companies with negative returns (bad news) than for firms with positive returns (good news), which means that the average manufacturing firm's profit is conservative. Second, the Company and the Price to Book Ratio (P / B) tend to have low profit, conservative. Third, the moderating influence of size and growth to strengthen earnings conservatism of the company stock return.i
PKM KULINER MAKANAN KECIL DI JALAN BIBIS RAYA KASIHAN BANTUL DAERAH ISTIMEWA YOGYAKARTA Gunawan, Barbara
Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Vol 4 No 1 (2020): Jurnal Pengabdian Kepada Masyarakat Membangun Negeri
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pkm.v4i1.502

Abstract

Abstrak Sasaran program PKM ini adalah kelompok masyarakat usaha kecil/industri rumahan penjual dan pembuat makanan kecil. Tujuan program adalah untuk mengembangkan masyarakat yang mandiri secara ekonomi. Mitra usaha dalam program ini adalah usaha kecil pembuatan dan penjualan kue kecil.  Permasalahan yang dihadapi oleh Mitra 1 dan Mitra 2 adalah a) Tempat penyajian makanan yang kurang layak dan tidak rapi, b) Tidak ada identitas nama toko, c) meja etalase yang kurang memadai, d) perlengkapan dari pembuat makanan yang kurang layak dan bukan food grade, e) Pencatatan yang belum rapi, dan f) kurangnya edukasi tentang kebersihan. Target dan luaran yang dihasilkan dari program pengabdian masyarakat PKM Kuliner Makanan Kecil di Jalan Bibis Raya Kasihan Bantul Daerah Istimewa Yogyakarta adalah  a) Tempat penyajian makanan yang layak dan rapi, b) Ada banner, spanduk, dan taplak meja dengan informasi nama toko, c) Meja etalase yang rapi dan bersih, d) Tempat makanan dari supplier yang tertutup dan ada simbol food grade, e) Pencatatan yang rapi, dan f) Pemahaman akan kebersihan penyajian dan lingkungan sekitar toko. Metode yang  dipakai untuk mencapai tujuan tersebut adalah a) Pengadaan tempat penyajian makanan, b) Perancangan dan pembuatan banner, spanduk, dan taplak meja, c) Pengadaan meja etalase yang rapi, d) Pengadaan tempat makanan untuk supplier, e) Pelatihan pencatatan keuangan, dan f) Focus discussion group tentang kebersihan penyajian dan lingkungan sekitar toko. Hasil akhir dari program ini adalah tempat penyajian makanan yang rapi, terpasang spanduk dan taplak meja dengan identitas Mitra; tersedia meja yang rapi, tersedia tempat makanan dengan simbol food grade, terselenggara pelatihan pencatatan keuangan, dan terselenggara focus discussion group. Setelah adanya identitas toko, sudah terjadi beberapa kali pesanan snack box yang tentunya akan meningkatkan pendapatan Mitra.     Abstract The target of the PKM program is the community groups of small businesses / home industry sellers and small food makers. The aim of the program is to develop economically independent communities. Business partners in this program are small businesses making and selling small cakes. Problems faced by Partner 1 and Partner 2 are a) Inadequate and untidy food presentation, b) No store name identity, c) inadequate storefront table, d) equipment from food manufacturers that are not appropriate and not food grade, e) Recording is not neat, and f) lack of education about cleanliness. The targets and outcomes generated from the Community Service Program for Small-scale Food Culinary Workers at Jalan Bibis Raya Kasihan Bantul Special Region of Yogyakarta are a) A decent and neat place for serving food, b) There are banners, banners and tablecloths with information on store names, c) A neat and clean storefront table, d) Food stalls from suppliers are closed and there is a symbol of food grade, e) neat recording, and f) An understanding of the cleanliness of the presentation and the environment around the store.The method used to achieve these objectives is a) Procurement of food serving places, b) Design and manufacture of banners, banners and tablecloths, c) Procurement of a neat storefront table, d) Procurement of food containers for suppliers, e) Training in financial records, and f) Focus group discussions about the cleanliness of the presentation and the environment around the store. The end result of this program is a neat place for serving food, with banners and tablecloths with a Partner identity; neat tables are available, there are food places with food grade symbols, financial record training is held, and focus group discussions are held. After the existence of the store identity, snack box orders have occurred several times which will certainly increase Partner's income.  
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Gunawan, Barbara
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020)
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.131 KB) | DOI: 10.22225/kr.12.1.1287.21-34

Abstract

This research aims to examine the effect of corporate governance mechanisms and the structure of public ownership on the broad disclosure of enterprise risk management in manufacturing companies in Indonesia and Malaysia. The sample in this study were manufacturing companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange in the period 2015 - 2017. This study uses secondary data. Data collection techniques used purposive sampling method and obtained 183 samples in Indonesia and 180 samples in Malaysia. This research use SPSS version 15.0 as data analysis tool. The results of the analysis obtained indicate that the Independent Commissioner, the reputation of the auditor, and the size of the company have a positive effect on the broad disclosure of enterprise risk management. While the number of members of the board of commissioners and the structure of public ownership negatively affected the broad adoption of enterprise risk management in Indonesian manufacturing companies. the results of the analysis of Independent Commissioners, the number of members of the board of commissioners, and the reputation of the auditor have a positive effect on the broad disclosure of enterprise risk management. While the size of the company and the structure of public ownership negatively affect the Broad Disclosure of Enterprise Risk Management in manufacturing companies in Malaysia.
Meninjau Aspek Pencegahan Fraud: Studi Kasus di KPP Pratama Sukabumi Gunawan, Barbara; Hanjani, Andreani; Humairoh, Nur Aisyah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030230

Abstract

The purpose of this study is to determine fraud prevention factors in KPP Pratama Sukabumi Regency. The factors studied are individual morality, rule obedience, compensation, and the whistleblowing system. The population in this study are KPP Pratama employees of Sukabumi Regency, West Java, with a sample of 30 employees who were selected by purposive sampling and who received delegations for the inspection section, billing section, extensification section, and supervision section. The research model used is quantitative research model and data collection using questionnaires. The research method used is quantitative research with data collection using a questionnaire. The results showed that individual morality and rule obedience influence fraud prevention. Whereas compensation and whistleblowing systems do not affect fraud prevention. The implication of this research is important for the Tax Office to find out the factors that affect fraud prevention so that there are no acts of fraud committed by Tax Office employees who are prone to fraud.
Pengaruh Atribut Perusahaan terhadap Relevansi Laba dan Arus Kas Gunawan, Barbara; Mirantiningsih, Atika
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.969 KB)

Abstract

The purpose of this study is to test whether there are linear or non linear relationship between stock returns with earnings and cash flows in Indonesia, test whether there are non linear explaining stocks returns and how firm-specific attributes such as size, debt level and firm-cycle influence the relative relevance of earnings and cash flows in explaining stock returns. This study using manufacture companies listed in Jakarta Stock Exchanges from periods of 2001 until 2004. This result supports a linear relationship between stock returns with earnings and cash flows. This result non linear can additional information explaining stocks returns. The results based on size, debt level and firm-cycle influence the relative relevance of earnings and cash flows in explaining stock returns. Earnings give additional information for small firms, low leverage firms and growth firms. Cash flows give additional information in explaining stock returns for large firms, debt level high and mature firms. 
Pengaruh Pengumuman Merger dan Akusisi terhadap Abnormal Return Saham Perusahaan Akuisitor dan Non Akuisitor dalam Sektor Industri yang Sama di BEJ Perioda Tahun 1998-2001 Gunawan, Barbara
Journal of Accounting and Investment Vol 6, No 1: January 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.83 KB)

Abstract

The aim of this study was to examine whether mergers and acquisitions were announced by the company akuisitor result in abnormal return for investors. This research using t test analysis in answering the research hypothesis. From the analysis conducted, it was found that a significant abnormal return when information about mergers and acquisitions the company announced. This indicates that merger and acquisition announcements containing charge information for market participants, which is indicated by the Average Abnormal Return significant acquired company's shareholders and non akuisitor akuisitor on announcements about mergers and acquisitions.
Perbandingan Prediksi Financial Distress Menggunakan Model Altman, Grover dan Zmijewski Gunawan, Barbara; Pamungkas, Rahadien; Susilawati, Desi
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.273 KB) | DOI: 10.18196/jai.18164

Abstract

This research aims to find predictors model of Financial Distress which are the most accurate in predicting the condition of Financial Distress at manufacturing companies. The populations/objects in this research are all of the manufacturing companies that listed on the Indonesia Stock Exchange (known as BEI) in 2014. In this research, the technique of sampling used is Purposive Sampling. The sample of this research totaled 110 manufacturing company. Total data in the research is 110 annual reports. Methods of analysis used were multiple linear regressions using SPSS program 15.00.The results showed that the Model Model Altman, Grover, and Model Zmijewski can be used to predict the condition of Financial Distress. Between these three models, model Zmijewski is the most accurate model to predict the condition of Financial Distress at manufacturing companies.
Co-Authors Andreani Hanjani Andriyanti, Ariska Widya Antariksa Budileksmana, Antariksa Anugrah, Rinasa Agistya Atika Mirantiningsih, Atika Azizah, Kholifah Nur Desi Susilawati, Desi Eka Riana Hendrawati, Eka Riana Hapsari, Garin Yunia Humairoh, Nur Aisyah Kharisma Iman Sari Mawarni, Jihan Mazda Halim, Mazda Metha Arieska Nur Wulandari Putriantoro, Alifia Rahadien Pamungkas, Rahadien Rosydiana, Feraya Saputra, Bagaskara Aji Sulistyaningsih Sulistyaningsih Utami, Suharti Sri Yordan Gunawan Yuanita, Riska Yulia Nurul Zakiyah, Yulia Nurul