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All Journal E-JURNAL AKUNTANSI
Ika Puspita Kristianti
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta
Economics, Econometrics & Finance

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Reaksi Usaha Mikro Merespon Insentif Pajak dalam Investasi dan Inovasi Deranika Ratna Kristiana; Ika Puspita Kristianti
E-Jurnal Akuntansi Vol 33 No 3 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i03.p18

Abstract

The purpose of this study is to identify micro-entrepreneurs who take advantage of tax incentives and MSME actors who invest in loan instruments to increase their business capital or innovate products to attract public attention for the continuity of their business. This research uses explanatory method; the testing hypothesis is formulated using descriptive qualitative data by distributing online questionnaires to micro-entrepreneurs. The total data taken was 84 respondents. The results of the study show that the reaction of micro-entrepreneurs to government policies in the final PPh has no impact on the product innovation of micro-entrepreneurs and investment in loan instruments for micro-entrepreneurs has an impact on product innovation of MSME actors. The final PPh DTP policy has implications for the reaction of micro-entrepreneurs in addressing this policy. Fiscal policy needs to be disseminated to the public, especially micro businesses. Exploration of the concept of fiscal policy refers to the latest regulations governing the DTP final PPh policy. Keywords: Fiscal Policy; Tax Incentives; Responds Of Small Enterprises; Loan Instrument Investment; Product Innovation
Opini Audit Going Concern pada Perusahaan Sektor Transportasi Sebelum dan Ketika Pandemi Covid-19 Efraim Ferdinand Giri; Ika Puspita Kristianti; Ratih Ayu Kusumanegara
E-Jurnal Akuntansi Vol 32 No 3 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i03.p06

Abstract

This study aims to analyze business continuity in terms of liquidity, leverage and KAP turnover in transportation sector companies, especially in 2020 and compared to the previous year, namely 2015-2019. Liquidity is proxied by current ratio, leverage is proxied by debt to assets ratio and turnover of Public Accounting Firm (KAP) is proxied by dummy variable. The sample used is 114 samples of transportation sector companies listed on the Indonesia Stock Exchange during 2015-2020. Data analysis used a logistic regression approach. The results showed that liquidity and leverage level of transportation companies had a negative effect on going-concern audit opinion, while KAP turnover had no effect on going-concern audit opinion. Keywords: Liquidity; Leverage; Going concern; Change of KAP; Covid-19 pandemic
Co-Authors Deranika Ratna Kristiana Efraim Ferdinand Giri Ratih Ayu Kusumanegara