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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Coopetition : Jurnal Ilmiah Manajemen Humantech : Jurnal Ilmiah Multidisiplin Indonesia Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Toufiq Agung Pratomo Sugito Putra
Institut Manajemen Koperasi Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (843.734 KB) | DOI: 10.32670/fairvalue.v1i2.14

Abstract

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.
Perhitungan penyusutan aset tetap berdasarkan SAK ETAP dan UU perpajakan dan implikasinya terhadap SHU Koperasi Karyawan PT. LEN Industri (Persero) Destyan, Gema Dwiprakasa; Purbo, Giyanto; Sugito Putra, Toufiq Agung Pratomo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.042 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1795

Abstract

The difference in the calculation of depreciation of fixed assets based on SAK ETAP and the Taxation Law occurs because there are differences in the provisions for determining the acquisition price, useful life, depreciation method, and grouping types of fixed assets based on SAK-ETAP and the Taxation Law. This difference will affect the amount of SHU that will be received. The purpose of this study is to provide an overview of the differences in the calculation of depreciation of fixed assets based on SAK ETAP and the Taxation Law. The results of the calculation of the depreciation of fixed assets in 2016–2019 show differences in the total amount of depreciation and SHU before and after-tax where the calculation of depreciation of fixed assets based on SAK-ETAP shows an amount that is greater than the total calculation of depreciation of fixed assets based on the Income Tax Law. In addition, based on SAK-ETAP and the Taxation Law, the difference causes the amount of SHU before and after tax received by cooperatives under SAK-ETAP to be smaller than the amount of SHU before and after tax under the Taxation Law.
Analisis penerapan tax planning dengan menggunakan metode gross up sebagai efisiensi pajak penghasilan badan pada Koperasi Pegawai Telkom Azhar, Shofwan; Seftiansyah, Muhammad Dery; Sugito Putra, Toufiq Agung Pratomo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.98 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1854

Abstract

Taxes are viewed from two different sides. Companies, taxes are a burden for use they can reduce company profits, but from a government perspective, taxes are a source of revenue to finance state and regional expenditures. Cooperatives are one of the business entities that are obliged to pay taxes, but paying taxes can reduce the remaining business results of cooperatives and cooperative members. This study aims to calculate how much cooperatives can make tax payments efficient so that cooperatives and members can produce optimal remaining operating results. The research method used is a comparative descriptive method. Based on the results of the study, with the implementation of tax planning , KOPEGTEL can streamline income taxes that previously paid corporate income tax of Rp. 282,449,504, but after-tax planning , KOPEGTEL can pay corporate income tax of Rp. 166,309,116. In addition,after-tax planning , KOPEGTEL can optimize the SHU produced by cooperatives of Rp. 117,565,140, ​​so that it can be interpreted that by doing tax planning , KOPEGTEL can be more efficient in the income tax burden of taxes payable, to increase the remaining results of cooperative operations.
Implementasi Green Accounting pada UMKM: Dampak terhadap Keberlanjutan dan Efisiensi Operasional Katuruni, Innas Susantira; Sugito Putra, Toufiq Agung Pratomo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/5xwsx104

Abstract

This study explores the implementation of Green Accounting in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on its impact on environmental sustainability and operational efficiency. Through a systematic literature review, the study analyzes various research related to Green Accounting, sustainable practices in MSMEs, and adoption challenges in developing countries. Findings indicate that Green Accounting enhances MSMEs' financial and environmental performance by reducing environmental costs, fostering green innovation, and improving supply chain collaboration. However, barriers such as limited resources and lack of awareness remain significant challenges. The study concludes that adopting Green Accounting requires government policy support and training for MSMEs, recommending integration with green supply chain management to achieve better operational efficiency
Co-Authors Abdul Hakim Azhar, Shofwan Destyan, Gema Dwiprakasa Endra Herdiansyah Fitriana Dewi Sumaryana Ignasius Loyola Maje, Germanus Inne Risnaningsih Jaka Sudewa Katuruni, Innas Susantira Marcell Alfriando Muhamad Ardi Nupi Hasyim Muhammad Ardi Nupi Hasyim Purbo, Giyanto Retnawati, Kristianty Rima Elya Dasuki Seftiansyah, Muhammad Dery Shofia Zahra Sugiyanto Ikhsan Sugiyanto Ikhsan Sugiyanto Sugiyanto Sukmahadi Tusholihah, Mardiyah Udin Hidayat