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PENERAPAN TAX PLANNING UNTUK MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN PADA PT. A DI MAKASSAR Patricia, Jesi; Hananto, Hari; Harindahyani, Senny
CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol 3, No 1 (2014): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Publisher : University of Surabaya

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Penelitian ini bertujuan untuk menemukan penerapan tax planning yang tepat agar dapat mengefisiensikan pembayaran pajak penghasilan (PPh) pada PT. A. Selama ini, PT. A telah mengupayakan penerapan tax planning meskipun upaya tersebut belum optimal. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif, dan termasuk applied research karena bermanfaat untuk memberikan rekomendasi bagi PT. A mengenai pengoptimalan strategi tax planning yang tepat agar dapat meminimalkan pembayaran pajak penghasilan terhutang. Data dalam penelitian ini bersumber dari PT. A, sebuah perusahaan yang bergerak di bidang penjualan dan service sepeda motor. Terdapat beberapa strategi yang dapat dilakukan oleh PT. A dalam pengoptimalan penerapan tax planning mereka, antara lain dengan membuat daftar nominatif dari beban entertainment, menyediakan makanan dan minuman di kantor bagi seluruh karyawan secara bersama-sama, menggunakan sistem pasca bayar untuk telepon seluler karyawan, memberikan tunjangan pajak yang dihitung dengan metode gross up, memperoleh aset secara leasing, serta menyetor dan melaporkan pajak secara tepat waktu. Pengoptimalan tax planning menghasilkan penghematan pajak sebesar Rp 28.191.980,00. Kas yang tersedia dari hasil penghematan pajak tersebut dapat digunakan untuk mendukung kegiatan operasional PT. A yang lain.

Strategi Bisnis dalam Praktik Manajemen Laba pada Perusahaan Manufaktur di Indonesia Widyasari, Permata Ayu; Harindahyani, Senny; Rudiawarni, Felizia Arni
Jurnal Keuangan dan Perbankan Vol 21, No 3 (2017): July 2017
Publisher : University of Merdeka Malang

This study investigated whether a firmâ€™s business strategy is associated with real and accrual earnings management. It applied by Miles Snow (1978) business strategy typology and classified business strategy into two dominant and contrast strategy, prospector and defender. Business strategy is how the company make the decision to compete with its competitors and to sell its products. Compare with prospectors, Defenders have the motivation to engage in earnings management with the purpose of maintaining its reputation as a stable company and fulfill the investorâ€™s expectation. Furthermore, this study also examined whether audit quality can decrease real and accrual earnings management. The sample was used in this study are manufacturing firms that are listed in the Indonesia Stock Exchange in period 2011â€“2014. Hypotheses were tested using multiple linear regressions. Our findings show that the defender has higher absolute real earnings management compare to the prospector, especially for-profit firms. However, absolute real earnings management can be decreased along with the increase in audit quality. Such findings could be a consideration for the investors. On the other hand, the business strategy does not associate with accrual earnings management.DOI: https://doi.org/10.26905/jkdp.v21i3.1179

PENERAPAN TAX PLANNING UNTUK MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN PADA PT. ADI MAKASSAR Jesi Patricia; Hari Hananto; Senny Harindahyani
CALYPTRA Vol. 3 No. 1 (2014): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Penelitian ini bertujuan untuk menemukan penerapan tax planning yang tepat agar dapat mengefisiensikan pembayaran pajak penghasilan (PPh) pada PT. A. Selama ini, PT. A telah mengupayakan penerapan tax planning meskipun upaya tersebut belum optimal. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif, dan termasuk applied research karena bermanfaat untuk memberikan rekomendasi bagi PT. A mengenai pengoptimalan strategi tax planning yang tepat agar dapat meminimalkan pembayaran pajak penghasilan terhutang. Data dalam penelitian ini bersumber dari PT. A, sebuah perusahaan yang bergerak di bidang penjualan dan service sepeda motor. Terdapat beberapa strategi yang dapat dilakukan oleh PT. A dalam pengoptimalan penerapan tax planning mereka, antara lain dengan membuat daftar nominatif dari beban entertainment, menyediakan makanan dan minuman di kantor bagi seluruh karyawan secara bersama-sama, menggunakan sistem pasca bayar untuk telepon seluler karyawan, memberikan tunjangan pajak yang dihitung dengan metode gross up, memperoleh aset secara leasing, serta menyetor dan melaporkan pajak secara tepat waktu. Pengoptimalan tax planning menghasilkan penghematan pajak sebesar Rp 28.191.980,00. Kas yang tersedia dari hasil penghematan pajak tersebut dapat digunakan untuk mendukung kegiatan operasional PT. A yang lain.

ANALISIS FRAUD DIAMOND DALAM MENDETEKSI POTENSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN LQ-45 PERIODE 2011-2016 Nadia Adelina; Senny Harindahyani
CALYPTRA Vol. 7 No. 1 (2018): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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The purpose of this research is to analyzes the variables that influence the occurence of financial statement fraud using fruad diamond, those are; Pressure can be seen from the financial stability, external pressure, and financial targets. Then, opportunities can be seen from the Big 4. Meanwhile, for rationalization can be seen from turn of auditor and audit opinion. And the last one is the capability can be seen form turn of director. The sample of this research using 15 companies which are always listed on the LQ-45 index in Indonesia Stock Exchange Effect from 2011-2016. The test equipment data using SPSS 20 includes descriptive statistical analysis, classic assumption test, the coefficient of determination test, simultaneous significant test, and hypothesis test. The results of this study showed that the variable external pressure and turn of director proven significant positive effect and variable financial stability, financial target, big 4, turn of director and opinion auditor are not proven on the fraud on financial report. The result of this research hoped to be a reference for future research and other users of financial information in detecting fraudulent of financial report.

EVALUASI PENGENDALIAN INTERNAL PADA “TRIFENA CATERING SERVICE” DALAM RANGKA MENINGKATKAN EFEKTIFITAS DALAM SIKLUS PENDAPATAN Priskila Kristiana; Aurelia Carina Sutanto; Senny Harindahyani
CALYPTRA Vol. 5 No. 1 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Penelitian ini bertujuan untuk mengetahui bagaimana pengendalian internal yang diterapkan dapat mengatasi masalah dan risiko-risiko yang muncul dalam badan usaha. Dalam menjalankan sebuah bisnis, badan usaha tidak terlepas dari permasalahan. Seperti halnya pada badan usaha Trifena Catering Service di Mojokerto, permasalahan terjadi pada dua aktivitas utamanya, yaitu pada katering pesta dan katering karyawan. Tujuan penelitian ini untuk meningkatkan efektifitas dalam siklus pendapatan pada Trifena Catering Service di Mojokerto dengan cara mengevaluasi pengendalian internalnya dengan kerangka pengendalian internal COSO. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan objek penelitian berupa badan usaha katering yaitu Trifena Catering Service. Hasil penelitian yang diperoleh dalam badan usaha ini terlihat bahwa badan usaha jasa dalam skala menengah ini masih memiliki pengendalian internal yang lemah. Badan usaha memahami apa yang menjadi masalah dan risikonya, tetapi belum mampu mengatasi masalah dan risiko-risiko yang muncul secara maksimal.

HUBUNGAN ANTARA EARNINGS MANAGEMENT DAN CORPORATE ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN YANG TERDAFTAR DI BEI DAN MENGIKUTI PROPER PERIODE 2014-2015 Lana Kamila; Senny Harindahyani
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstract - The tendency will environmental awareness has brought a change of attitude toward the profit orientation of the environmental orientation of the company. Management as agents can not avoid the reality of the impact of corporate activity that not only generate profits and raise share prices, but also cause environmental impacts such as damage to ecosystems, pollution, effluents and waste and all of these are company responsibility in relation to the environmental aspects. This research is aimed to examine the influence of earnings management and corporate governance mechanisms to corporate environmental disclosure (CED). Earnings management was measure by discretionary accruals use Khotari et al. (2005) model. The population of this research is 51 companies in the non-financial companies which were listed in Indonesian Stock Exchange (IDX) in 2014-2015. Data used in this study come from annual reports and sustainable report of non-financial companies listed on the IDX and the Program for Pollution Control Evaluation and Rating (PROPER) in 2014-2015 with a total of 37 companies. Hypothesis testing method used is multiple regression analysis. Result of this research indicates that earnings management is negative significant of corporate environmental disclosure, and just board size variable can be moderate of earnings management and corporate environmental disclosure.

Evaluasi Penerapan Manajemen Risiko Berbasis ISO 31000 untuk Mengelola Risiko Operasional dalam Kegiatan Pelayanan Jasa pada PT SMTK di Surabaya Feliana Novita Sari; Senny Harindahyani
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Every company always strives to achieve goals. In achieving that goal, all companies will certainly face a risk that can hinder the company to achieve its goals. To achieve the objectives, the company must be able to manage the risks which can hamper their operational activities that will impact in achieving company goals. Risk management can be soved with risk management. By applying risk management, it will assist the company to improving control and improving the effectiveness and efficiency of operational activities. The purpose of this study is to analyze and evaluate risk management based on ISO 31000 to manage the risks, especially operational risks that occur in transportation companies. The results of this research at PT SMTK in Surabaya indicate that the risk management has been run has fulfilled the framework and stages of risk management based on ISO 31000. Evaluation of risk management can help PT SMTK to improve the deficiencies in the process of risk management and internal control. Thus PT SMTK can obtain recommendation as a consideration for more effective process of risk management improvement.

PENGARUH KODE ETIK PROFESI AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT PADA KAP DI SURABAYA Kristofora Tamara; Senny Harindahyani
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstract–This study aims to examine the significance of the influence of Code of Ethics of Public Accountant Professionconsisting of principles of integrity, principles of objectivity, principles of competence and the attitude of precision and professional prudence, principle of confidentiality and principle of professional behavior to audit quality. This study was conducted by SPSS 18.Make theindependent auditorwho areworking at Public Accounting Firmlocated in Surabaya which has the last position as a junior auditor, senior auditor and supervisoras a research object. Usingprimary datain the form ofquestionnairesdata that distributed to 80 auditors as respondentsin 2016.The results of this study indicate that the principles of competence and the attitude of precision and professional prudencehave the most significant effect on audit quality with 5% significance. The principle of objectivity and the principle of confidentiality have a significant effect on audit quality with 10% significance. While the principle of integrity and the principle of professional behavior has no effect on audit quality.

IDENTIFIKASI PENERAPAN CONTINUOUS IMPROVEMENT UNTUK MENDUKUNG WORK LIFE BALANCE PADA DIVISI KEUANGAN OPERASIONAL PT HM SAMPOERNA TBK Febriany Sabella; Senny Harindahyani
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Continuous improvement is one of managerial accounting concept that is focused on increasing quality by reducing waste through effeciency and effectiveness. Continuous improvement is set by company as a principle to sustained a competitive advantage by implementing continous improvement as a company's core principle. PT HM Sampoerna Tbk is one of the company that implement continous improvement as company's core principle. Sampoerna continuously improve for their “Three Hands Phylosophy” that's for adult smokers, employee and business partners, and society at large. Specifically for their employees that's believed as company's key of success, Sampoerna give their employees a feedback by continuously make a program to success work-life balance. Work-life balance is defined as a situation in which workers feel that they are capable on balancing their works and non-work commitments. With the complexities and higher mobility in MNC, work-life balance considers as one of workers challenge nowadays.

ANALISIS INDIKASI KECURANGAN BERBASIS FRAUD DIAMOND PADA SIKLUS PERSEDIAAN DAN PERGUDANGAN PT. PERCETAKAN SUMBER JAYA Fatimatul Zahro; Senny Harindahyani
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstract - This study aims to obtain an overview of the internal controls in the warehouse cycle and inventory cycle and identify indications of fraud that occur using diamond fraud. Furthermore provide recommendations of PT. Percetakan Sumber Jaya related internal controls to minimize the cheating gap. The result of the research indicates that there is an indication of fraud on inventory and warehouse cycle when analyzed using fraud diamond due to weak internal control applied to the cycle. Weak controls create a gap in receipt of raw materials, raw material expenditure and internal auditors owned less competent. So companies need to implement appropriate and effective controls for medium-sized companies is COSO. However, as a complement to minimize fraud and prevent fraud gaps, accounting controls and administrative controls can be used. In addition, the company must also have a competent internal auditor and perform its duties based on internal auditor standards.

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