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<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI DEDUCTIBLE EXPENSE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN ]]>
<![CDATA[Mudrika Berliana As sajjad]]>;
<![CDATA[Dewi Ayu Puspita]]>;
<![CDATA[Sudarno Sudarno]]>
<![CDATA[ JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jauj.v19i2.22780
<![CDATA[The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No. 38 of 2008, which states that CSR costs can be categorized as deductible expenses or as a deduction from taxable income. The law can provide an opening for companies to carry out tax aggressiveness. This study aims to analyze and prove the effect of CSR as deductible expense on tax aggressiveness in mining companies in Indonesia. The data source used is secondary data from financial reports and annual reports of mining companies for the 2017-2019 period which can be downloaded at www.idx.co.id. The sample selection used purposive sampling technique and data processing was carried out through multiple linear analysis with SPSS software. The results showed that CSR as deductible expense on tax aggressiveness and capital intensity had no effect on tax aggressiveness.Keywords: Exchange Rate, Tax Rate, Tunneling Incentive, Transfer Pricing ABSTRAKPro dan kontra atas kewajiban melaksanakan dan mengungkapkan Corporate Social Responsibility (CSR) oleh perusahaan membuat pemerintah memberikan insentif melalui pajak. Insentif pajak tersebut tertuang dalam Undang-Undang Nomor 38 Tahun 2008, yang menyatakan bahwa biaya CSR dapat dikategorikan sebagai biaya yang dapat dikurangkan atau sebagai pengurang penghasilan kena pajak. Undang-undang tersebut dapat memberikan celah bagi perusahaan untuk melakukan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh CSR sebagai biaya pengurang terhadap agresivitas pajak pada perusahaan pertambangan di Indonesia. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan pertambangan periode 2017-2019 yang dapat diunduh di www.idx.co.id. Pemilihan sampel menggunakan teknik purposive sampling dan pengolahan data dilakukan melalui analisis linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa CSR sebagai biaya pengurang terhadap agresivitas pajak dan intensitas modal tidak berpengaruh terhadap agresivitas pajak.Kata kunci: Nilai Tukar, Tarif Pajak, Tunneling Incentive, Transfer Pricing]]>
<![CDATA[REKAM JEJAK DAN POTENSI PENELITIAN DI BADAN USAHA MILIK DESA: STUDI BIBLIOMETRIK PUBLIKASI TAHUN 2015-2020 ]]>
<![CDATA[Andre Kusuma]]>;
<![CDATA[Hendrawan Santosa Putra]]>;
<![CDATA[Sudarno Sudarno]]>
<![CDATA[ JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jauj.v19i2.22963
<![CDATA[ABSTRACTThe development of BUMDes in Indonesia occurred after the issuance of Law No. 4 of 2015. This development is not only judged by the units formed but the number of studies as well. The development of BUMDes research has occurred significantly, this brings new needs so that these developments can be communicated. Bibliometrics are used to communicate the development of a discipline for further research needs. This study aims to map the development of research related to BUMDes from 2015-2020. The summary of this research is expected to be the starting point for further research in BUMDes studies. The research method used is quasi qualitative with bibliometric analysis. The research data is in the form of articles collected from the crossref meta data from 2015-2020. Filtering articles using the keywords "bumdes" and "village owned enterprises" and journals must be indexed on SINTA or SCOPUS. The results of this study indicate that of the 223 articles collected, 105 articles have been indexed in SINTA and 2 research articles have been indexed by SCOPUS. Trends in accounting research topics (2015-2020) are finance and management, and the potential for further research is related to the study of effective governance for BUMDes.Keywords: Bibliometric; BUMDes; Research Opportunities; Research Trends; SINTA ABSTRAKPerkembangan BUMDes di Indonesia terjadi setelah dikeluarkannya UU No. 4 Tahun 2015. Perkembangan ini bukan hanya dinilai dari unit yang terbentuk melainkan jumlah penelitian juga. Perkembangan penelitian BUMDes terjadi secara signifikan, hal ini membawa kebutuhan baru agar perkembangan tersebut dapat dikomunikasikan. Bibliometrik digunakan untuk mengkomunikasikan perkembangan suatu disiplin ilmu untuk kebutuhan penelitian selanjutnya. Penelitian ini bertujuan untuk memetakan perkembangan penelitian terkait dengan BUMDes dari tahun 2015-2020. Rangkuman penlitian ini diharapkan dapat menjadi pijakan awal untuk penelitian selanjutnya dalam kajian BUMDes. Metode penelitian yang digunakan yaitu kuasi kualitatif dengan analisis bibliometrik. Data penelitian berupa artikel yang dikumpulkan dari meta data Crossref dalam kurun waktu 2015-2020. Penyaringan artikel menggunakan keyword “bumdes” dan “village owned enterprice” serta jurnal harus terindeks di SINTA atau SCOPUS. Hasil dari penelitian ini menunjukan dari 223 artikel yang dikumpulkan terdapat 105 artikel yang sudah terindeks di SINTA dan 2 artikel penelitian terindeks SCOPUS. Tren topik penelitian akuntansi (2015-2020) adalah keuangan dan manajemen, dan potensi penelitian selanjutnya terkait dengan kajian tata kelola yang efektif untuk BUMDesKata kunci : Bibliometrik; BUMDes; Peluang Riset; SINTA; Tren Penelitian]]>
<![CDATA[EVALUASI KINERJA PELAKSANAAN TUGAS KEHUMASAN PADA INSTALASI HUMAS DAN PROMOSI KESEHATAN RUMAH SAKIT (PKRS) RSD DR SOEBANDI ]]>
<![CDATA[Meilinda Rafika Sari]]>;
<![CDATA[Sudarno Sudarno]]>;
<![CDATA[Hendrawan Santosa Putra]]>;
<![CDATA[Indah Purnamawati]]>;
<![CDATA[Alfi Arif]]>;
<![CDATA[Imam Mas'ud]]>
<![CDATA[ VALUE: Journal of Business Studies Vol 1 No 2 (2022): VALUE: Journal of Business Studies ]]>
Publisher : <![CDATA[Study Program of Management Faculty of Economics and Business University of Jember ]]>
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DOI: 10.19184/value.v1i2.36168
<![CDATA[The importance of public relations tasks in the hospital work system as a center for the formation of a brand image for the hospital towards the community is the main concern in determining the community's choice of hospital. Therefore, hospitals are required to carry out good public relations duties. The subject of this study was the Public Relations and PKRS Installation at RSD Dr Soebandi as one of the hospitals that has implemented and developed guidelines for the implementation of public relations tasks. The guidelines for the implementation of public relations tasks used by RSD dr Soebandi are compiled in the form of a Director's Decree. The research was conducted using in-depth interviews with informants to form the basis for formulating performance evaluations. The results showed that the Public Relations and PKRS Installation at RSD Dr Soebandi consisted of 3 units that jointly carried out public relations tasks, namely the PR and marketing unit, the PKRS unit, and the public complaints unit. After comparison, it was stated that the Public Relations and PKRS Installation of RSD dr Soebandi had not fully carried out their public relations duties in accordance with the agreed public relations task guidelines.]]>
<![CDATA[ANALYSIS OF PSAK 71 IMPLEMENTATION ON ALLOWANCE FOR IMPAIRMENT OF FINANCIAL ASSETS ]]>
<![CDATA[Kartika Kartika]]>;
<![CDATA[Andriana Andriana]]>;
<![CDATA[Alfi Arif]]>;
<![CDATA[Sudarno Sudarno]]>;
<![CDATA[Hendrawan Santosa Putra]]>
<![CDATA[ VALUE: Journal of Business Studies Vol 1 No 1 (2022): VALUE: Journal of Business Studies ]]>
Publisher : <![CDATA[Study Program of Management Faculty of Economics and Business University of Jember ]]>
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DOI: 10.19184/value.v1i1.31655
<![CDATA[Banking is one of the main industries that can be used as an indicator of the economy in a country. The health condition of a country's economy can be assessed through the level of soundness and financial performance of its banking industry. In 2017 the Financial Accounting Standards Board (DSAK) together with IAI, ratified a new PSAK (Statement of Financial Accounting Standards), namely PSAK 71 regarding Financial Instruments guided by IFRS 9. The update to PSAK 71 is a response to companies, especially those engaged in financial or financial to risky credit. This study aims to determine the results of the comparative analysis of financial performance before and after the application of PSAK 71 on Allowance for Impairment Losses in Banking by using a case study at Bank Rakyat Indonesia. The analytical method used in this study is the CAMEL method. The results of the calculation of financial ratio analysis using the CAMEL method can be seen that the overall financial performance of BRI before and after the implementation of PSAK 71 experienced significant changes, both in terms of capital, earning assets, management, profitability and liquidity.]]>
<![CDATA[PENDAMPINGAN PEMBANGUNAN ZONA INTEGRITAS MENUJU WBK/WBBM DI RSD DR. SOEBANDI KABUPATEN JEMBER ]]>
<![CDATA[Nining Ika Wahyuni]]>;
<![CDATA[Dewi Ayu P]]>;
<![CDATA[Taufik Kurrohman]]>;
<![CDATA[Sudarno Sudarno]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/cdj.v4i2.15497
<![CDATA[RSD dr Soebandi menjadi salah satu pillot project diantara OPD-OPD yang ada di Kabupaten Jember yang digadang-gadang dapat segera memperoleh akreditasi sebagai instansi pemerintah yang mampu menerapkan zona integritas (ZI) menuju wilayah bebas dari korupsi (WBK) dan wilayah birokrasi bersih melayani (WBBM). Namun, tidak semua sumber daya manusia yang ada di RSD dr Soebandi telah memahami sepenuhnya bagaimana proses pembanguanan ZI ini harus diterapkan. Pemahaman terkait dengan dokumen-dokumen terkait yang dibutuhkan sebagai bukti penerapan setiap area perubahan ZI yang terdiri Manajemen Perubahan; Penataan Tata Laksana; Penataaan Sistem Manajemen SDM; Penataaan Sistem Manajemen SDM; Penataaan Sistem Manajemen SDM; dan Kualitas Pelayanan Publik juga belum sepenuhnya dapat dipahami oelh SDM yang ada. Hal tersebut yang mendasari diperlukannya pendampingan pembangunan zona integritas menuju wilayah bebas dari korupsi (WBK) dan wilayah birokrasi bersih melayani (WBBM) di RSD dr. Soebandi]]>
<![CDATA[Evaluasi Sistem Pengendalian Internal Penerimaan Kas pada Apotek Kimia Farma 307 Banyuwangi ]]>
<![CDATA[Vicky Roh Idhofi]]>;
<![CDATA[S. Sudarno]]>;
<![CDATA[Agung Budi S.]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i1.7741
<![CDATA[Internal control system in a company is one form of action used to safeguard property owned by the company. The existence of an internal control system is expected to prevent the risk of errors occurring either intentional or without the element of intent. The risk of such errors can be derived from the various parties concerned. This is one reason that good procurement control system in an accounting system in this case is in the system of cash receipts. From the observation while at Kimia Farma 307 Banyuwangi seen that in a system of cash receipts from cash income services namely health checks and cash sales are still very modest. The accounting system of the cash receipts of the business activity is only using the document pickup. When viewed from the frequency of sales and service checks every day, the system that has been used is deemed to be less effective in terms of internal controls. This study aims to determine in real terms how the internal control system of cash receipts and evaluation of internal control systems at these pharmacies. This research uses qualitative method to analyze the data. The data obtained from three data collection methods are interview, observation and documentation. Keywords: system of internal control, cash receipts in cash, accounting system, system evaluation]]>
<![CDATA[Analisis Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kota Pasuruan ]]>
<![CDATA[Fita Fitrianingsih]]>;
<![CDATA[S. Sudarno]]>;
<![CDATA[Taufik Kurrohman]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i1.7745
<![CDATA[This study aimed to examine the effect of taxation knowledge, government services, and sanctions fines against compliance taxpayers in paying property tax rural and urban in pasuruan city. This study uses primary data obtained from the questionnaires data distributed to respondents property taxpayer into the sample. Method of data analysis is multiple linear regression with program data processing uses SPSS version 23. The results showed that the taxation knowledge partially no effect on compliance taxpyers, while government service and sanctions fines partially positive effect on compliance taxpayer in paying property tax in rural and urban. Taxation knowledge, government services and sanctions fines simultaneously or together positive effect on compliance taxpayers. Keywords: compliance taxpayers, taxation knowledge, government services, and sanctions fines]]>
<![CDATA[Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember ]]>
<![CDATA[Neni Maulina Rahman]]>;
<![CDATA[S. Sudarno]]>;
<![CDATA[Ahmad Roziq]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i1.7877
<![CDATA[This study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah. Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 102]]>
<![CDATA[Analisis Pengaruh GCG dan Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting (ISR) ]]>
<![CDATA[Nindya Tyas Hasanah]]>;
<![CDATA[Novi Wulandari Widiyanti]]>;
<![CDATA[S. Sudarno]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i2.8645
<![CDATA[This study aims to analyze of good corporate governance and financial performance influences to disclosure Islamic Social Reporting (ISR). Islamic Social Reporting (ISR) is a social responsibility disclosure index accordance to the sharia principles. Populations in this study are all companies that listed in Jakarta Islamic Index exchange in 2011-2015. The sampling method in this tudy is puposive sampling. The total number of samples in this study were 55 research samples. The disclosure of ISR is obtained by content analysis through scoring method from corporate annual reports. The analytical techniques was conducted by descriptif statistic and classical assumption test and also hypothesis was tested using multiple liniear regression method, Adjusted R2 test, F test and t test. The analysis showed that audit committee size, liquidity and profitability significantly affect the disclosure of ISR. Meanwhile, commissioners board size and leverage does not affect the disclosure of ISR. Keywords: Islamic Social Reporting (ISR), good corporate governance, financial performance, Jakarta Islamic Index]]>
<![CDATA[Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember ]]>
<![CDATA[Neni Maulina Rahman]]>;
<![CDATA[S. Sudarno]]>;
<![CDATA[Ahmad Roziq]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i2.8649
<![CDATA[This study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah.Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 102]]>
