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All Journal JMB : Jurnal Manajemen dan Bisnis Jurnal Bina Manajemen Jurnal Penelitian Akuntansi
Refianto Refianto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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KONTRIBUSI PAJAK TERHADAP PENDAPATAN ASLI DAERAH (Kajian Pada Pajak Hotel, Restoran, dan Hiburan di DKI Jakarta Periode 2010-2013) Refianto Refianto; Michael Christian
JMB : Jurnal Manajemen dan Bisnis Vol 7, No 2 (2018): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v7i2.1062

Abstract

The target of local taxes supports the a better local development. DKI Jakarta as the capital city of Indonesia has its own strategic taxes sources. Some of them are hotel tax, restaurant tax, and entertainment tax. This aims to find out the taxes effectiveness and the taxes contribution of hotel tax, restaurant tax, and entertainment tax. Using the descriptive-quantitative, the period of the local real earning of DKI Jakarta is 2010-2013. The result explained that the hotel tax and restaurant tax in 2010-2013 were very effective. Meanwhile tha entertainment tax was slowing down to be ineffectve in 2013. The level of taxes contribution of hotel tax, restaurant tax, and entertainment tax are relatively small as it showed under 10% of each period. It is important to recalculate the number of hotels, restaurants, and types of enterntainment in DKI Jakarta. Using three types of local taxes and short period of local real earning, next researchers can use more types and longer period of local real earning.
ANALISIS PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Agus Suryanto; Refianto Refianto
Jurnal Bina Manajemen Vol 8 No 1 (2019): Jurnal Bina Manajemen Vol.8 No.1 September 2019
Publisher : STIE Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.386 KB)

Abstract

This research examines empirically the effect of implementation good corporate governance on firm’s financial performance of manufacturing companies. There are several aspects and dimensions of corporate governance, which may influence a firm’s performance but this study focused on four aspects namely Audit Committee, Board’s Independence, Institutional Ownership, and Managerial Ownership. Firm financial performance has been measured through Return On Asset (ROA). According to this logic, we hypothesize that is significant effect on the institutional ownership of firm’s financial performance. Other variables the audit committee, board’s independence, managerial ownership of firm’s performance have no effect on company ROA. And the audit committee, board’s independence, institutional ownership, managerial ownership positively affect of firm’s financial performance simultaneously.
PENERAPAN INTEGRATED REPORTING DAN KAITANNYA DENGAN INFORMASI AKUNTANSI : STUDI KASUS PADA PERUSAHAAN DI KAWASAN ASIA YANG TERDAFTAR PADA THE INTERNATIONAL INTEGRATED REPORTING COUNCIL [INTEGRATED REPORTING IMPLEMENTATION AND ITS RELATION TO ACCOUNTING INFORMATION : EVIDENCE FROM THE COMPANIES LISTED ON THE IIRC] Budi Kurniawan; Refianto Refianto; Kenny Fernando
Jurnal Penelitian Akuntansi (JPA) Vol 1, No 2 (2020): Oktober
Publisher : Universitas Pelita Harapan

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Abstract

AbstrakPenelitian ini bertujuan untuk menguji pengaruh antara pengungkapan Integrated Reporting (IR) dan informasi akuntansi. IR dirasa berdampak positif terhadap stakeholders sehingga banyak perusahaan di kawasan Asia yang mulai menggunakan model pelaporan korporat terbaru ini. Selain dampak positif yang ditimbulkan oleh penerapan IR, juga terdapat dampak negatif seperti biaya implementasi, budaya pelaporan perusahaan yang harus diubah (terutama dengan konsep integrated thinking), dan lain sebagainya. Mengingat masih adanya dampak negatif dan positif, maka penelitian ini akan melihat hubungan informasi akuntansi dengan metode kuantitatif pada perusahaan di Kawasan Asia yang dapat menjadi contoh bagi perusahaan di Indonesia yang telah dan akan menerapkan model pelaporan perusahaan terkini. Hasil penelitian mengungkapkan bahwa secara statistik penerapan IR belum memberikan peningkatan relevansi nilai terhadap informasi akuntansi pada dua tahun pertama penerapan IR oleh perusahaan di kawasan Asia. Kata Kunci: Pelaporan Terintegrasi, Relevansi Nilai, Informasi Akuntansi AbstractThis study aims to examine the effect between disclosure of Integrated Reporting (IR) and accounting information. IR is felt to have a positive impact on stakeholders so that many companies in the Asian region are starting using this latest corporate reporting model. In addition to the positive impacts generated by the application of IR, there are also negative impacts such as the cost of implementation, corporate reporting culture that must be changed (especially with the concept of integrated thinking), and so forth. Considering there are still negative and positive impacts, this research will look at the relationship to accounting information with quantitative methods in companies in the Asian Region which can be an example for companies in Indonesia that have and will apply the latest corporate reporting model. The results of the study reveal that statistically, the application of IR has not provided increased value relevance to accounting information in the first two years of IR application by companies in the Asian region. Keywords: Integrated Reporting, Value Relevance, Accounting Informatio
Co-Authors Agus Suryanto Budi Kurniawan Christian, Michael Kenny Fernando