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ANALISIS PSAK 24 ATAS IMBALAN KERJA DALAM LAPORAN KEUANGAN PADA PG PESANTREN BARU KEDIRI Eni Srihastuti; Lembayung Nurkumalasari
JCA (Jurnal Cendekia Akuntansi) Vol 2 No 2 (2021): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v2i2.2135

ANALISIS PSAK 24 ATAS IMBALAN KERJA DALAM LAPORAN KEUANGAN PADA PG PESANTREN BARU KEDIRI Lembayung Nurkumalasari Universitas Islam Kadiri Lembayungkumalasari66@gmail.com Eni Srihastuti Universitas Islam Kadiri enisrihastuti@uniska-kediri.ac.id eny.srihastuty@gmail.com Abstract Employee benefits are remuneration provided by the company to its employees. In providing employee benefits, the company must comply with the applicable financial accounting standards in Indonesia, namely PSAK 24 which discusses the measurement, recognition and disclosure of employee benefits. This research focuses on research on short-term rewards and other long-term rewards. The purpose of this study was to find out how the treatment of short-term rewards and other long-term rewards applied by PG Pesantren Baru Kediri. This study uses a quantitative descriptive method, with data collection through observation and interviews. The results of this study indicate that PG Pesantren Baru in providing short-term rewards and other long-term benefits has complied with PSAK 24. However, the calculation of bonuses needs to be clarified. Keywords: Short-Term Benefits, Other Long-Term Benefits, PSAK 24. Abstraksi Imbalan kerja adalah balas jasa yang diberikan oleh perusahaan kepada karyawannya. Dalam memberikan imbalan kerja kepada karyawannya perusahaan harus mematuhi standar akuntansi keuangan yang berlaku di Indonesia yaitu PSAK 24 yang membahas mengenai pengukuran, pengakuan dan pengungkapan imbalan kerja. Dalam penelitian ini memfokuskan pada penelitian imbalan jangka pendek dan imbalan jangka panjang lain. Tujuan dilakukan penelitian ini adalah untuk mengetahui bagaimana perlakuan imbalan jangka pendek dan imbalan jangka panjang lain yang diterapkan oleh PG Pesantren Baru Kediri. Penelitian ini menggunakan metode deskriptif kuantitatif, dengan pengumpulan data melalui observasi dan wawancara. Hasil penelitian ini menunjukkan bahwa PG Pesantren Baru dalam memberikan imbalan jangka pendek dan imbalan jangka panjang lain telah sesuai dengan PSAK 24. Namun dalam perhitungan bonus perlu diperjelas perhitungannya. Kata Kunci : Imbalan Jangka Pendek, Imbalan Jangka Panjang Lain, PSAK 24.

Exploration exogenous factor of exchange rate: Data from Indonesia Sulih Tiara Safitri; Nisa Mutiara; Eni Srihastuti
Jurnal Inovasi Ekonomi Vol. 6 No. 01 (2021): April
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v6i01.16610

This study aimed to determine the relationship between remittance of Indonesian workers, gross domestic product and foreign exchange reserves to the exchange rate of IDR/USD in the period 2013-2017. This research is quantitative research with regression analysis. The data collection technique uses secondary data of Indonesian labor remittance reports, GDP, foreign exchange reserves, and the rupiah's exchange rate against the dollar for the 2013-2017 period. The analysis of the results shows a significant relationship between remittance and the exchange rate; there is no significant negative correlation between GDP and the exchange rate and there is no significant positive relationship between Foreign Exchange Reserves and the exchange rate.

Peran Kaizen Costing Sebagai Metode Untuk Mengurangi Biaya Produksi Guna Meningkatkan Laba Pada Usaha Tempe Pak Andik Nganjuk Dewi Laura Fawa’id; Eni Srihastuti; Agus Athori
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.494

This study aims to determine the role of kaizen costing as a method for reducing production costs in order to increase profits in Pak Andik Nganjuk's tempeh business. This type of research uses quantitative methods. Source of data used is primary data. The data is in the form of reports on production costs, number of employees, company profit and loss statements, production plans and their realization for 2022. Data collection was carried out using interviews and documentation methods.From the results of research that has been done that the application of the Kaizen Costing method and activity analysis by reducing the costs of inefficient activities such as depreciation of production sites but not reducing the number of existing units can optimize the profit percentage of the company by 11 percent. Using the Kaizen Costing method can increase a company's profit, this is evidenced by the gross profit before Kaizen Costing of Rp. 36,000,000 and gross profit after using the Kaizen Costing method of Rp. 40,620,000.

Pengaruh Sistem Informasi Akuntansi (SIA) Terhadap Efektifitas Pelaporan Akuntansi UMKM Di Desa Banyuanyar Eni Srihastuti; imarotus suaidah; Siti Isnaniati
MBIA Vol 19 No 3 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i3.1219

This study aims to determine how the effect of accounting information systems on the effectiveness of MSME accounting reporting in Banyuanyar village. This research uses descriptive quantitative method to describe the condition of the research object in accordance with the reality. The sampling technique used was incidental sampling, using test instruments including validity and reliability tests. Meanwhile, the data analysis used in this research includes classical assumption test, simple regression analysis, coefficient of determination, and hypothesis testing. Based on the results of the analysis of the validity test and reliability test, it can be seen that all data are valid. All question items for the two variables the significance value is less than the specified significance value. The data are reliable from the Cronbach's alpha test> 0.60. Meanwhile, for the regression test, it is known that the regression line is Y = 39.396 + 0.026X. From the results of the simple regression test conducted, it was found that the application (AIS) of the accounting information system had no effect on the effectiveness of the financial statements received. This can be seen from the t test significance value of 0.656> 0.05. The acceptance of the null hypothesis is due to many factors, including a lack of understanding of the importance of accounting information systems and financial reporting. Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh sistem informasi akuntansi terhadap efektifitas pelaporan akuntansi UMKM di desa Banyuanyar. Penelitian ini menggunakan metode deskriptif kuantitatif untuk menggambarkan kondisi objek penelitian sesuai dengan realitanya. Teknik sampling yang dipakai adalah sampling insidental, menggunakan uji instrumen meliputi uji validitas dan reliabilitas. Sedangkan analisis data yang digunakan dalam penelitian meliputi uji asumsi klasik, analisis regresi sederhana, koefisien determinasi, dan uji hipotesis. Berdasarkan hasil analisis uji validitas dan uji reliabilitas, dapat diketahui semua data bersifat valid. Semua item pertanyaan untuk kedua variabel nilai signifikansinya kurang dari nilai signifikansi yang ditentukan. Data bersifat reliabel dari uji cronbach’s alpha > 0.60. Sedangkan untuk pengujian regresinya diketahui garis regresinya Y = 39.396+0.026X. Dari hasil uji regresi sederhana yang dilakukan, didapatkan bahwa pengaplikasian (SIA) sistem informasi akuntansi tidak mempunyai pengaruh terhadap efektifitas laporan keuangan diterima. Ini dapat dilihat dari nilai signifikansi uji t sebesar 0,656 > 0,05. Penerimaan hipotesis nol dikarenakan banyak faktor, diantaranya adalah kurangnya pemahaman tentang arti penting sistem informasi akuntansi dan pelaporan keuangan. Kata kunci: Sistem Informasi Akuntansi, Laporan Keuangan, UMKM

The Influence of Digital Tax Literacy, Trust in E-Tax System, Religiosity, and Nationalism on Tax Compliance of Individual Taxpayers at KPP Pratama Kediri Diana Fitria Hermanita; Imroatus Suaida; Eni Srihastuti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.10620

This research is motivated by the transformation of digital-based tax administration that requires digital tax literacy and trust in the e-tax system, and is influenced by the values of religiosity and nationalism in shaping tax compliance. This study aims to analyze the influence of Digital Tax Literacy, Trust in E-tax System, Religiosity, and Nationalism on the Tax Compliance of Individual Taxpayers at KPP Pratama Kediri. The research method used was quantitative with an associative design through a survey of 51 Individual Taxpayers using a four-level Likert scale questionnaire. Data were analyzed using simple linear regression and multiple linear regression at a significance level of 5%. The results of the study show that partially Digital Tax Literacy has an effect of 16,6%, Trust in E-tax System by 18,6%, Religiosity by 15,2%, and Nationalism by 38,6% on Tax Compliance. Simultaneously, the four variables were able to explain 45,9% of the variation in Tax Compliance and had a statistically significant effect. The novelty of this research lies in the integration of technological factors, institutional trust, and moral and civic values in an empirical model of tax compliance for Individual Taxpayers in the digital era.

The Effect of Operating Cash Flow on Earnings Quality: The Moderating Role of Leverage in Indonesian Industrial Sector Firms Sulton Afzani; Eni Srihastuti; Agus Athori
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11173

This study examines the direct effect of operating cash flow on earnings quality and evaluates the moderating role of leverage in industrial sector companies listed on the Indonesia Stock Exchange during the post-pandemic recovery period of 2022-2025. Employing a quantitative explanatory design, secondary data were gathered from audited annual financial statements of 41 firms selected through purposive sampling, yielding 164 firm-year observations. Earnings quality was measured as an inverse proxy via the absolute value of discretionary accruals (ABSDA) using the Modified Jones Model. Due to significant heteroskedasticity violations in the diagnostic phase, the model was estimated using Robust Standard Errors with the HC3 estimator. The empirical results demonstrate that operating cash flow does not significantly affect earnings quality. This indicates that operational cash metrics during this transitional timeline were driven by defensive liquidity survival rather than financial report modification. Furthermore, leverage fails to moderate the relationship, as stringent debt covenants independently restrict interactive accrual manipulation. Conversely, firm size exhibits a significant negative effect on ABSDA, confirming that a larger corporate scale is associated with superior earnings quality due to heightened public scrutiny and robust internal controls. These findings suggest that capital market participants should prioritize corporate scale over isolated cash metrics when assessing financial reporting integrity.

Leverage and Earnings Management: Firm Size Moderation in Indonesian Industrial Firms Eni Srihastuti; Sulthon Afzani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11508

Abstract Purpose: This study investigates the firm-level determinants of accrual-based earnings management among Indonesian industrial firms, focusing on leverage, firm size, and their interaction. It hypothesises that leverage positively affects the magnitude of discretionary accruals (H1), firm size negatively affects it (H2), and firm size moderates the relationship between leverage and earnings management (H3). Methods: Using purposive sampling, the sample comprises 41 industrial-sector firms listed on the Indonesia Stock Exchange over the 2023–2025 period, yielding 123 firm-year observations. Earnings management is proxied by the absolute value of discretionary accruals from the cross-sectional Modified Jones Model. Two nested ordinary least squares models, namely a baseline and a moderation specification, are estimated with year fixed effects and firm-clustered standard errors, with all continuous variables winsorised at the 1st and 99th percentiles. Results: firm size is negatively and marginally associated with discretionary accruals (p = .073), offering modest support for the political cost hypothesis, whereas leverage's main effect is positive but statistically weak. Sales growth emerges as the most robust positive determinant of accrual magnitude, and the interaction between leverage firm size is positive and marginally significant, indicating amplification rather than attenuation of the relationship for larger firms. Implications: Auditors should treat sales growth as a salient operational risk signal when designing substantive procedures, and regulators may use the evidence to support differentiated audit-risk frameworks. Future research should extend the analysis to multi-sector panels and incorporate real activities manipulation proxies.

The Effect of Capital Intensity and Inventory Intensity on Tax Aggressiveness in Multinational Companies in the Manufacturing Sector Listed on the IDX Shelma Adiel Anindya; Eni Srihastuti; Imarotus Suaidah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11594

This study investigates the influence of capital intensity and inventory intensity on tax aggressiveness among multinational corporations in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, using the effective tax rate (ETR) as a proxy for tax aggressiveness. The approach employed is associative quantitative research based on panel data from 14 companies with a total of 70 observations selected through purposive sampling, processed employing multiple linear regression analysis via IBM SPSS 29. The test results indicate that capital intensity has a positive and significant effect on ETR (coefficient +0.038), this indicates that a higher proportion of fixed assets relative to total assets is associated with an increase in the company’s reported ETR, suggesting a lower level of tax aggressiveness This finding is inconsistent with the depreciation shield hypothesis and suggests that in the context of multinational manufacturing companies, investment in fixed assets tends to be accompanied by tax compliance burdens that actually increase ETR. Conversely, inventory intensity has a negative and significant effect on ETR (coefficient −0.151), meaning that the higher the proportion of inventories to total assets, the lower the ETR reported, which reflects an increase in tax aggressiveness. This finding indicates that in multinational manufacturing companies, intensive inventory management has the potential to suppress taxable income through storage costs, inventory valuation, and cross jurisdictional supply chain mechanisms. The findings suggest that both variables jointly have a significant effect on tax aggressiveness, with the regression model explaining 32.1% of the changes in tax aggressiveness. These findings validate that the characteristics of multinationality including international compliance pressures and consolidated accounting standards shape tax behavior that differs from domestic manufacturing companies, while also implying the need for a tax oversight approach based on asset structure profiling for multinational entities.

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