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DAMPAK DAN UPAYA PENERAPAN IFRS PADA PELAPORAN KEUANGAN TERHADAP PERUSAHAAN DI INDONESIA Agung Pratomo Sugito Putra, Toufiq; Tusholihah, Mardiyah; Retnawati, Kristianty; Ignasius Loyola Maje, Germanus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The application of IFRS in several countries, Indonesia has also applies IFRS for financial reporting. After Indonesia implemented IFRS, there are several statements of Accounting Standards abolished or revoked. The conceptual changes of experienced by the accounting world in Indonesia, of course it will cause various impacts for the development of accounting science in Indonesia. The application of IFRS has a positive and negative impact on companies in Indonesia. This study using a qualitative descriptive approach, the type of research used literature study.  Data source in this study using secondary data. The results of research show that the industries companies can formulate  impact of these standards changes  together, so that they are more efficient. The standard which is principles based can be derived in the form of accounting guidelines for specific industries that can be used as references in preparing financial statements of companies in the industry.

STRATEGI PENINGKATAN PROFITABILITAS PADA PT. BANK KERTA RAHARJA CABANG BANJARAN Agung, Taufiq; Ikhsan Rizqi , Nugraha; Iis, Farida; Regita, Ameylia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study intended to identify the profitability level of PT. Bank Pengkreditan Rakyat Kerta Raharja Banjaran and also identify the efforts made by PT. Bank Pengkreditan Rakyat Kerta Raharja Banjaran in increasing profitability. The analytical method used is through the measurement of the level of profitability for the last three years using the Return on Assets (ROA) and Return on Equity (ROE) formulas. Based on the results of our research obtained from the field, it shows that the level of profitability using the Return on Assets (ROA) method has decreased every year, can be seen in 2016 of 12.36% while in 2017 amounted to 9.61% while in 2018 experienced a decrease of 0.87% to 8.74%.

Penerapan SAK ETAP Pada Koperasi Aktif di Jawa Barat Sebagai Acuan Pembuatan Aplikasi Akuntansi Koperasi Berbasis Android Toufiq Agung Pratomo Sugito Putra; Muhamad Ardi Nupi Hasyim
Coopetition : Jurnal Ilmiah Manajemen Vol 12 No 1 (2021): Coopetition: Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

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The development of accounting information technology has actually been going on for a long time. This is because the use of technology in accounting can save time and costs and the use of technology in accounting is considered very efficient. In order to provide accounting information, an information system known as the Accounting Information System (SIA) was created. A good accounting information system requires a good system design too. At Cooperative, data processing is still done manually using Microsoft Excel, which makes this cooperative vulnerable to recording errors. Apart from errors in recording, delays in delivering information can also occur due to ineffective recording. Therefore, this cooperative needs to use a cooperative accounting information system. Which this system will later be able to assist the cooperative in carrying out the existing transaction process in the cooperative effectively and efficiently and well computerized. Based on this, this study aims to determine the financial reporting accounting information system that has been implemented by the Cooperative and to design an application-based savings and loan cooperative financial reporting accounting information system in accordance with the needs of Cooperative. This study used qualitative and experimental methods, while the application design method used was a waterfall. The system development method used in this research is Netbeans IDE with Java programming language and Mysql as database storage and iReport to design financial statements.The results obtained from the analysis and design carried out is an accounting information system design that is able to support the operational needs of Cooperative. The superiority of the resulting system is that there is a treasurer who specifically manages the finances of the Cooperative so that the process of recording financial reporting runs effectively and efficiently which has been designed according to the needs of Cooperative

MODEL PERENCANAAN PAJAK PENGHASILAN BADAN PADA KOPERASI PEGAWAI PEMERINTAH KOTA BANDUNG Toufiq Agung Pratomo.SP Agung
Accounthink Vol 7 No 01 (2022): Maret 2022
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract The purpose of this study was to obtain an overview of the tax planning model through the calculation of corporate income tax at the Bandung City Government Employee Cooperative in accordance with the Law of the Republic of Indonesia Number 36 of 2008. The method used in this research is a case study research method with data analysis systematically. descriptive with a qualitative approach. The results of this study tax planning has not been carried out on cooperatives in determining tax estimates. The calculation of corporate income tax on cooperatives in the details of income and expenses must still be adjusted to the Law of the Republic of Indonesia Number 36 of 2008, because there are differences in the recognition of income and expenses that will affect the estimated tax payable to cooperatives. Tax planning is described through fiscal reconciliation consisting of positive corrections and negative corrections adjusted for income and expenses on cooperatives to determine the estimated income tax payable in accordance with the Law of the Republic of Indonesia Number 36 of 2008. Keywords: Tax, Fiscal Abstrak Penelitian ini adalah untuk mendapatkan gambaran model perencanaan pajak melalui perhitungan pajak penghasilan badan pada Koperasi Pegawai Pemerintah Kota Bandung yang sesuai dengan Undang-Undang Republik Indonesia Nomor 36 Tahun 2008. Metode yang digunakan dalam penelitian ini adalah metode penelitian studi kasus dengan analisis data secara deskriptif dengan pendekatan kualitatif. Hasil penelitian ini perencanaan pajak belum dilakukan pada koperasi dalam menentukan taksiran pajak. Perhitungan pajak penghasilan badan pada koperasi pada rincian pendapatan dan beban masih harus disesuaikan dengan Undang-Undang Republik Indonesia Nomor 36 Tahun 2008, karena terdapat perbedaan pengakuan pendapatan dan beban yang akan berpengaruh pada taksiran pajak yang terutang pada koperasi. Perencanaan pajak digambarkan melalui rekonsiliasi fiskal terdiri dari koreksi positif dan koreksi negatif yang disesuaikan dengan pendapatan dan beban pada koperasi untuk menentukan taksiran pajak penghasilan terutang yang sesuai dengan Undang-Undang Republik Indonesia Nomor 36 Tahun 2008. Kata kunci: Pajak, Fiskal

Penerapan SAK ETAP Pada Koperasi Aktif di Jawa Barat Sebagai Acuan Pembuatan Aplikasi Akuntansi Koperasi Berbasis Android Toufiq Agung Pratomo Sugito Putra; Muhamad Ardi Nupi Hasyim
Coopetition : Jurnal Ilmiah Manajemen Vol. 12 No. 1 (2021): Coopetition: Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v12i1.292

The development of accounting information technology has actually been going on for a long time. This is because the use of technology in accounting can save time and costs and the use of technology in accounting is considered very efficient. In order to provide accounting information, an information system known as the Accounting Information System (SIA) was created. A good accounting information system requires a good system design too. At Cooperative, data processing is still done manually using Microsoft Excel, which makes this cooperative vulnerable to recording errors. Apart from errors in recording, delays in delivering information can also occur due to ineffective recording. Therefore, this cooperative needs to use a cooperative accounting information system. Which this system will later be able to assist the cooperative in carrying out the existing transaction process in the cooperative effectively and efficiently and well computerized. Based on this, this study aims to determine the financial reporting accounting information system that has been implemented by the Cooperative and to design an application-based savings and loan cooperative financial reporting accounting information system in accordance with the needs of Cooperative. This study used qualitative and experimental methods, while the application design method used was a waterfall. The system development method used in this research is Netbeans IDE with Java programming language and Mysql as database storage and iReport to design financial statements.The results obtained from the analysis and design carried out is an accounting information system design that is able to support the operational needs of Cooperative. The superiority of the resulting system is that there is a treasurer who specifically manages the finances of the Cooperative so that the process of recording financial reporting runs effectively and efficiently which has been designed according to the needs of Cooperative

MACRO-ECONOMIC IMPACT ON STOCK PRICES Toufiq Agung Pratomo Sugito Putra; Sugiyanto Sugiyanto
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3245

Macroeconomics is an integral component of economic activity. The goal of this research is to demonstrate the effects of the macro-economic effect on stock returns with a more focused and tailored scope of the financial sector. This research uses a quantitative methodology with mathematical techniques, data used in the period 2001-2018, time series models with Vector Autoregressive (VAR) approaches where the data used are stationary and not co-integrated. The VAR model shows that if there is a parallel interaction between the measured variables, these variables can be considered similarly so that there are no more endogenous and exogenous variables. The findings showed that inflation, exchange rates and interest rates have no significant effect while economic growth had an impact on stock returns in the financial sector on the Indonesian stock exchange in 2001-2018.

THE EFFECT OF EXCHANGE RATE AND INTEREST RATE ON SHARE PRICES IN THE MANUFACTURING SECTOR WITH INFLATION AS MODERATION Sugiyanto Ikhsan; Toufiq Agung Pratomo Sugito Putra; Sugiyanto Sugiyanto; Rima Dasuki; Endra Herdiansyah
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5648

The movement of stock prices during the COVID-19 pandemic crisis has shown significant changes, this can be seen from the decline in the Composite Stock Price Index (JCI). This condition encouraged research in the field of macroeconomics to be able to understand this phenomenon. This research aims at examining the effect of macroeconomics on stock prices by using the manufacturing sector as the object of research. This research used the 2020 period, where in that period the JCI fell. The results showed that only the exchange rate had an effect on stock prices in the manufacturing sector, while inflation and interest rates had no effect on stock prices in the manufacturing sector. Inflation which is used as a moderating variable can moderate the effect of exchange rates and interest rates on stock prices in the manufacturing sector.

Pengaruh Stres Kerja dan Work-Family Conflict Terhadap Turnover Intention Putri Rizki Ananda; Agung Wahyu Handaru; Christian Wiradendi Wolor
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 2 (2023): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i2.3563

Penataan tenaga kerja merupakan aktivitas yang krusial bagi perseroan karena beberapa alasan, diantaranya karena tata kelola pegawai ialah aset yang substansial guna kekuatan persaingan perusahaan. Tingginya tingkat perputaran pekerja masih dihadapi oleh perusahaan di berbagai industri. Perputaran ini didasari oleh adanya niat berpindah dari diri pekerja, yang dinilai lebih berisiko daripada perputaran itu sendiri. Riset ini bertujuan untuk mengungkapkan pengaruh stres kerja dan work-family conflict terhadap turnover intention. Penyelidikan dilakukan kepada 106 pekerja tetap perusahaan manufaktur PT X, dengan menerapkan metode sampling jenuh. Pengumpulan data dijalankan melalui penyebaran kuesioner dan diolah menggunakan SPSS 25. Hasil penelitian ini yaitu Stres kerja dan work-family conflict ditemukan mempunyai pengaruh positif terhadap turnover intention, baik secara parsial maupun simultan.

Pengaruh motivasi kerja dan lingkungan kerja terhadap komitmen organisasi pada karyawan PT Inspeksi X Rifa Aulia Zahira; Agung Wahyu Handaru; Christian Wiradendi Wolor
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 2 (2023): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i2.3564

Sumber Daya Manusia dituntut untuk berperan dalam melandaskan, merencanakan, mengarahkan, melaksanakan, mengawasi, dan mengembangkan kegiatan organisasi agar dapat mencapai tujuannya. Dalam melaksanakan kegiatannya, baik perusahaan dibidang jasa, industri, maupun perdagangan akan berusaha untuk mencapai perencanaan yang telah ditetapkan. Penelitian ini bertujuan untuk mengetahui pengaruh motivasi kerja dan lingkungan kerja terhadap komitmen organisasi. Metode penelitian yang digunakan yaitu metode kuantitatif. Pengumpulan data dilakukan melalui penyebaran kuisioner dengan menggunakan metode sampling jenuh kepada 103 karyawan tetap PT Inspeksi X. Data diolah menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa Motivasi dan Lingkungan Kerja ditemukan memiliki pengaruh positif terhadap Komitmen Organisasi, baik secara parsial maupun simultan.

Faktor – Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Eneng Riska Diniyanti; Shofwan Azhar Solihin; Toufiq Agung Pratomo Sugito Putra
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 6 (2023): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i6.4159

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kesadaran wajib pajak, pengetahuan dan pemahaman peraturan perpajakan, sanksi perpajakan, dan motivasi membayar pajak terhadap kepatuhan wajib pajak. Metode analisis yang digunakan di dalam penelitian ini adalah metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa variabel kesadaran wajib pajak dan motivasi membayar pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sedangkan variabel pengetahuan dan pemahaman peraturan perpajakan dan sanksi perpajakan tidak berpengaruh signifikan pada kepatuhan wajib pajak. Hasil secara simultan menunjukkan bahwa kesadaran wajib pajak, pengetahuan dan pemahaman peraturan perpajakan, sanksi perpajakan, motivasi membayar pajak berpengaruh signifikan terhadap kepatuhan wajib pajak.

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