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All Journal Jurnal Widya Manajemen & Akuntansi KURVA S JURNAL MAHASISWA Jurnal Akuntansi Kontemporer
Ronny Irawan
UNTAG Samarinda
Economics, Econometrics & Finance Education

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Manajemen Laba dalam Initial Public Offerings dan Faktor yang Mempengaruhinya pada Perusahaan Tercatat di Bursa Efek Jakarta Irawan, Ronny
Jurnal Widya Manajemen & Akuntansi Vol 7, No 2 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4710.4 KB)

Abstract

This research examines the existence of earnings management of the initial public offerings companies at Jakarta Stock Exchange for periods 2000-2005. Test were conducted on 52 selected firms that went public at Jakarta Stock Exchange for the periods 2000-2005. First, the method used to examine earnings management that is modified Jones models in Dechow et al (1995). Second, the method used to know the factors that affecting earnings management. Examined factor is the quality of auditor, shares that retained by owners, financial leverage, the size of the company, assets growth, and sales growth.
Paradigma Baru dalam Audit Internal Irawan, Ronny
Jurnal Widya Manajemen & Akuntansi Vol 3, No 3 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The changes of business environment caused transformation of the role of internal auditing in any organization. In traditional concept, the role of internal auditor is a faultfinder, perform reperforming, and then move away to control as a focus, finally to add value and improve an organization' operations. They represent as a Part of organization provides a service of value to the organization, as a consultant and helps an organization accomplish its objectives. This new paradigms gives opportunities and challenges for internal auditor to improve their knowledge's and skills broadly.
PERENCANAAN TEBAL PERKERASAN KAKU (RIGID PAVEMENT) PADA RUAS JALAN DARI JALAN PATIMURA KE PASAR OLAH BEBAYA MELAK KABUPATEN KUTAI BARAT Irawan, Ronny
KURVA S JURNAL MAHASISWA Vol 1, No 1 (2012)
Publisher : KURVA S JURNAL MAHASISWA

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Abstract

ABSTRAK Perkerasan jalan adalah merupakan salah satu unsur konstruksi jalan raya sangat penting dalam rangka kelancaran transportasi darat sehingga memberikan kenyamanan dan keamanan bagi penggunanya, sehingga perlu direncanakan dengan baik berdasarkan standard dan kriteria perencanaan yang berlaku di Indonesia.Jalan merupakan prasarana transportasi darat yang paling banyak digunakan oleh masyarakat untuk melakukan mobilitas keseharian dibandingkan dengan transportasi air dan udara, sehingga volume kendaraan yang melewati ruas jalan tersebut harus mampu di dukung oleh perkerasan jalan pada ruas jalan yang dilewatinya.Jenis perkerasan jalan, dapat berupa Perkerasan lentur (flexible pavement), Perkeraaan kaku (rigid pavement), dan Perkerasan Komposit, yang menggabungkan perkerasan kaku dan perkerasan lentur. Khusus untuk perkeraaan kaku (rigid pavement) yang terbuat dari beton semen baik bertulang maupun tanpa tulangan dan lebih banyak digunakan pada ruas jalan yang mempunyai volume kendaraan berat yang tinggi serta sering mengalami banjir.Dengan telah dikembangkannya Perkeraaan kaku (rigid pavement) untuk pembangunan prasarana jalan di daerah perkotaan maupun di pedesaan, maka pemerintah terus menggalakkan pembangunannya baik pada ruas jalan negara, jalan provinsi, jalan kabupaten maupun jalan desa ataupun lingkungan, mengingat perkerasan jalan ini lebih mampu mendukung beban kendaraan berat serta tahan terhadap genangan air.Ruas jalan dari Jalan Patimura menuju Pasar Olah yang terletak di Kota Melak Kabupaten Kutan Barat, adalah ruas jalan yang banyak dilalui oleh kendaraan pengangkut barang dagangan baik berupa truk-truk besar dan mobil pick up, di samping mobil para konsumen pasar sering masuk keluar, serta sering dilanda banjir. Pemerintah Kabupaten Kutai Barat telah melakukan alokasi dana untuk meningkatkan ruas jalan tersebut dengan menggunakan konstruksi perkeraaan kaku (rigid pavement).Oleh karena itu dalam merencanakan suatu konstruksi perkeraaan kaku (rigid pavement) diperlukan penelitian yang kompleks dan spesifik sehingga akan diperoleh perencanaan tebal perkerasan beton semen serta tulangan berupa Dowel dan Tie Bar yang mampu mendukung beban yang melintasi ruas jalan tersebut serta besarnya biaya yang digunakan.Sehubungan dengan uraian tersebut di atas, maka penulis melakukan penelitian pada ruas jalan tersebut di atas dalam rangka menyelesaikan tugas akhir atau skripsi Sarjana (S1) Teknik Sipil Universitas 17 Agustus 1945 Samarinda, dengan mengambil judul : “Perencanaan Tebal Perkerasan Kaku (Rigid Pavement) Pada Ruas Jalan dari Jalan Patimura ke Pasar Olah Bebaya Melak Kabupaten Kutai Barat”.
MODEL-MODEL TANGGUNG JAWAB SOSIAL DAN ASPEK PERPAJAKANNYA Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.418

Abstract

Corporate social responsibility is contm-service of company to its environment and society since company already has gains from them. There are various models of corporate social responsibility carried alit by the companies in Indonesia. They can involve directly to pelform the events of responsibility or through third party. They can also make a cooperation with another par(y or join to another party. They can give contributions to the people and their er. vironment directly by increasing their quality of life. But, they have to obey the rules and regulations set by government for their sustainability. The different types of s;)cial re5ponsibility programs need different treatments of their taxation.
Analisis Kinerja Perusahaan dan Pajak Penghasilan Sebelum dan Setelah Berlakunya UU PPH Tahun 2008 Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 3 No. 2 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i2.1006

Abstract

This research is to examine whether the tax reform in 2009h os an impact on the firm's performance. The main points of reformation are a change of tax income tarif dan the tax facilities for public company. Examinations of performance were performed two years and one y ear before tax reform compared to performance o f two and one years after tax reform. Using Wilcoxon Signed Rank Test, testing for manufacturing companies registered in Indonesian Stock Exchange, this research proving that there was no significant differences of corporate t ax ratio between before tax reform with after tax reform. Meanwhile, generally the performance (profitability, liquidity, leverage of manufacturing companies before tax reform a re significant different with performance o f manufacturing companies after tax reform.
Pengaruh Economic Value Added terhadap Return Saham pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.1024

Abstract

The goal of every companies is to maximize their value. Value of them is correlated with the performance that achieved. Companies' value is measured with stock return or stock price. If the performance is increase, so their value will increase also. Companies' performance usually are measured by one of traditional accounting measurement such as accounting profit, revenue growth, return on investment. Traditional measurements were supposed having more risk, because if companies only focus on the big growth without consider about the higher return than cost of capital, it will destroy company value. One alternative of performance measurements that can be used is economic value added. This research analyzed the influenced of economic value added to stock return, using alternative models. Based on linear regression testing, this study found that there was no a significant effect of current or previous economic value added to current stock return. Second, there was no a significant effect of the change of current or previous economic value added to the change of current stock return of the public companies listed on Indonesian Stock Exchanges in 2002 until 2007.
Model-model Tanggung Jawab Sosial dan Aspek Perpajakannya Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.1038

Abstract

Corporate social responsibility is contra-service of company to its environment and society since company already has gains from them. There are various models of Corporate Social Responsibility carried out by the companies in Indonesia. They can involve directly to perform the events of responsibility through third party. They can also make a cooperation with another party or join to another party. They can give contributions to the people and their environment directly by increasing their quality of life. But they have to obey the rules and regulations set by government for their sustainability. The different types of social responsibility programs need different treatments of their taxation.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK PADA PENGUSAHA DI PASAR ATOM SURABAYA Christian, Denny; Shanti, Shanti; Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i2.2556

Abstract

Countries need a many of funds to maintain the country and development the country. One source of funds for the government’s is a tax revenue. A very important thing in tax revenue is a willingness to pay taxes by the tax payers. But the fact is a tax levy by the government is much less than payments made by the taxpayer, this is due to the presence of obstacles, principles of taxation, namely the result of the indirect tax collections are enjoyed by taxpayer. One of the city's icon of Surabaya is Pasar Atom Surabaya where is a market many entrepreneurs open businesses and the number of visitors who flock to the entertainment venues. This is potentially a tax receipt for your country or region. The purpose of this research is to test a factor that influenced the willingness to pay taxes of entre-preneurs in Pasar Atom Surabaya. Tax paying awareness, knowledge and understanding will be taxation, the effectiveness of the tax system, and the level of confidence in the Government and legal system is the independent variable. The object of the research was a entrepreneurs in the Pasar Atom Surabaya that listed in PT. Prosam Plano. The data source is obtained by dividing the questionnaire directly to business owners, and data analysis techniques using multiple linear regression. The results of this research showed that the effectiveness of the tax system which only affect willingness to pay taxes significantly to entrepreneurs in the Pasar Atom Surabaya. While the tax paying awareness factor, knowledge and an understanding of the rules of taxation, and the level of confidence in the sys-tem of Government and laws have no effect significantly to willingness to pay taxes by employers in the Pasar Atom Surabaya.
ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PROSEDUR PEMBELIAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT MKDP Irena, Florencia; Pikir, Toto Warsoko; Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i2.2568

Abstract

Internal control is a process designed to achieve the objectives of the company and the company's operations carried out in order to be effective and can guarantee of recording reliable financial statements. One of the company's operations are in the buying cycle is on the purchase of raw materials and the purchase of fixed assets. Company's accounting information systems required to support the compa-ny's procedures do become simple. PT MKDP is a manufacturing company specializing in the sale and purchase of wood and furniture. The company does not yet have the purchase information systems, resulting in improper purchase activity. The purpose of this study was to analyze the buying cycle accounting information system in PT MKDP to improve internal controls. The data analysis technique used in this study is a descriptive analysis that serves to explain the standard operating procedures by using analysis of accounting information systems.
PENGARUH KOMPONEN-KOMPONEN PEMBENTUK PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BEI Tandio, Lydiawati; Hariyanto, Simon; Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i2.2569

Abstract

Earnings management activities which were detected in book-tax differences can be done by raising the net deferred tax liabilities that result in the ascension of deferred tax expenses. This study is aimed at identifying and examines the effect of their components net deferred tax liabilities and against the indications of earnings management. The components of deferred tax being analyzed are accrual and provision for income and expenses, compensation, depreciation, valuation of assets and other miscellaneous items. The object of the research is the manufacturing companies listed on the Stock Exchange in 2009-2012 which has been selected by purposive sampling technique. This research was tested using logistic regression. The results showed that the change in net deferred tax liabilities along with its components such as accrual and provision for income and expenses, compensation, depreciation, valuation of assets and other miscellaneous items had no significant effect on earnings management to increase profit accounting. Operational cash flow as control variable had no significant effect on earning management to increase profit accounting.
Co-Authors Christian, Denny Florencia Irena, Florencia Hariyanto, Simon Michael Michael Rahardjo, Hartono Shanti Tandio, Lydiawati Toto Warsoko Pikir, Toto Warsoko Yustina Yustina