Articles
<![CDATA[ANALISIS DESKRIPTIF ATAS KERTAS KERJA PENYUSUNAN LAPORAN KEUANGAN FISKAL OLEH KANTOR AKUNTAN PUBLIK “X” ]]>
<![CDATA[Arry Irawan]]>;
<![CDATA[Setiawan Setiawan]]>;
<![CDATA[Fiesty Utami]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v9i2.922
<![CDATA[Abstract: This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required. The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Keywords: Worksheet, Public Finance Report, Public Accounting FirmAbstract:This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required.The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Keywords:Worksheet, Public Finance Report, Public Accounting Firm]]>
<![CDATA[OPTIMALISASI SISTEM INFORMASI AKUNTANSI TERHADAP PENCAPAIAN KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN PEMERINTAH ]]>
<![CDATA[Arry Irawan]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 1 (2018) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v10i1.1179
<![CDATA[Abstract: This study examines the phenomenon of West Java Provincial Government's financial statements that received unqualified opinion (WTP) from the Supreme Audit Board (Badan Pemeriksa Keuangan) prepared after qualify the qualitative characteristics aspects of a good Financial Statement. This study aims to test how much influence the availability of hardware and software availability as a major component of Accounting Information Systems which became a tool to produce government financial statements. The research method used is survey with primary data collection tool in the form of questionnaire. The relationship between research variables was analyzed by using multiple regression analysis with SPSS tool. The results showed that 1). there is a significant positive influence from the availability of Hardware and Software Availability collectively to the qualitative characteristics of the Municipal / Regency Government Financial Statements in West Java. 2). Hardware availability has a significant positive effect on Qualitative Characteristics of Government Financial Statements. 3). Software availability has a positive but insignificant effect on the qualitative characteristics of government financial statements. Keywords: Accounting Information System, Hardware Availability, SoftwarevAvailability, Qualitative Characteristics of Government Financial Statements]]>
<![CDATA[Peningkatan Kualitas Pengajaran Akuntansi dan Simulasi Uji Kompetensi Akuntansi Guru SMK Puragabaya Kota Bandung ]]>
<![CDATA[Hastuti Hastuti]]>;
<![CDATA[Arry Irawan]]>;
<![CDATA[Mia Rosmiati]]>;
<![CDATA[Sulistia Suwondo]]>;
<![CDATA[Sumiyati Sumiyati]]>;
<![CDATA[Benny Barnas]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 10, No 1 (2020): Juli 2020 ]]>
Publisher : <![CDATA[LPPM UNINUS ]]>
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DOI: 10.30999/jpkm.v10i1.743
<![CDATA[The community service program is aimed at improving the quality of accounting teaching for accounting teachers and providing a simulation of accounting competency tests. The method of implementing the activity is carried out with focus group discussions, accounting training and accounting competency test simulations. The training material adopted the competency units issued by LSP-TA and was in line with SKKNI. Participants in this program are 18 accounting teachers who participated in this activity from beginning to end. Program evaluations have been carried out to measure program effectiveness. Evaluation is carried out on aspects of training material and aspects of organizing activities. In the material aspect, the evaluation is done by evaluating the results of an accounting competency test simulation. The assessment is carried out by following the accounting competency test assessment pattern used by LSP-TA. Evaluation of the implementation of activities carried out to evaluate the training material, resource persons, facilities / logistics during the activity. In addition, participants are also entitled to provide advice and input on the implementation of activities]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, dan Kebijakan Dividen Terhadap Nilai Perusahaan pada Perusahaan LQ45 ]]>
<![CDATA[Arry Irawan]]>;
<![CDATA[Setiawan Setiawan]]>;
<![CDATA[Rosa Dwi Andini]]>
<![CDATA[ JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol. 6 No. 1 (2022) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpeka.v6n1.p1-14
<![CDATA[Jumlah investor pasar modal di Indonesia berkembang pesat dari tahun ke tahun. Namun masih banyak investor yang belum memperhatikan berbagai faktor sehingga banyak yang mengalami kerugian akibat kurangnya pengetahuan dalam berinvestasi. Untuk menghindari risiko investasi, investor harus melakukan analisis fundamental perusahaan dengan menganalisis internal perusahaan. Penelitian ini menggunakan beberapa indikator yaitu profitabilitas, leverage, dan kebijakan dividen. Indikator ini digunakan untuk melihat seberapa besar pengaruhnya terhadap nilai perusahaan dilihat dari harga sahamnya. Sampel yang digunakan dalam penelitian ini terdiri dari 24 perusahaan yang terdaftar dalam Indeks LQ45 di Bursa Efek Indonesia (BEI) periode 2015-2019 yang dipilih dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda dengan bantuan program SPSS 25. Hasil penelitian menunjukkan bahwa profitabilitas dan kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan. Leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sedangkan secara simultan profitabilitas, leverage, dan kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan. Oleh karena itu, indikator-indikator tersebut dapat dijadikan sebagai salah satu pertimbangan investor dalam mengambil keputusan investasi saham.]]>
<![CDATA[PENINGKATAN KEMAMPUAN DIGITAL MARKETING DAN KEPATUHAN PAJAK BAGI UMKM KULINER KOTA BANDUNG DI ERA PANDEMI COVID-19 ]]>
<![CDATA[Dian Imanina Burhany]]>;
<![CDATA[Sulistia Suwondo]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Iyeh Supriatna]]>;
<![CDATA[Neneng Dahtiah]]>;
<![CDATA[Arry Irawan]]>;
<![CDATA[Etti Ernita Sembiring]]>;
<![CDATA[Arif Afriady]]>
<![CDATA[ Jurnal Difusi Vol 5 No 1 (2022): Jurnal Difusi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung ]]>
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DOI: 10.35313/difusi.v5i1.3308
<![CDATA[Dampak ekonomi pandemi Covid-19 terhadap UMKM (usaha mikro, kecil, dan menengah) masih berlangsung hingga tahun 2021 ini. Banyak UMKM yang merugi hingga gulung tikar karena menurun drastisnya penjualan akibat dibatasinya pergerakan masyarakat di luar rumah. Setelah pandemi berlangsung selama satu tahun, sudah seharusnya tahun 2021 ini menjadi tonggak untuk bangkitnya kembali UMKM. Salah satu cara yang dapat dilakukan adalah dengan perluasan pemasaran melalui digital marketing. Digital marketing merupakan upaya penting yang dapat dilakukan untuk membantu pemasaran produk UMKM mengingat kondisi pandemi telah memaksa masyarakat untuk melakukan berbagai aktivitas secara online. Pelaku UMKM juga menghadapi masalah pajak. Tingkat kepatuhan pajak pelaku UMKM masih relatif rendah yang terlihat dari rendahnya jumlah pajak yang dibayarkan dan SPT (Surat Pemberitahuan Tahunan) yang dilaporkan. Masalah digital marketing dan kepatuhan pajak ini juga dialami oleh pelaku UMKM kuliner Kota Bandung yang tergabung dalam Koperasi WJS (Wirausaha Baru Jawa Barat Sejahtera). Oleh karena itu solusi yang diberikan adalah dengan melaksanakan program PkM (Pengabdian kepada Masyarakat) untuk meningkatkan pengetahuan dan keterampilan teknik digital marketing dan perpajakan bagi anggota Koperasi WJS pelaku UMKM kuliner Kota Bandung. Metode yang digunakan adalah pelatihan dan pendampingan secara online. Evaluasi akhir yang dilakukan setelah pelatihan menunjukkan bahwa pengetahuan dan kemampuan peserta mengenai digital marketing dan perpajakan telah meningkat dibandingan sebelum pelatihan.]]>
<![CDATA[PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Wajib Pajak Kendaraan Bermotor Roda Dua di Kantor Samsat Cimareme) ]]>
<![CDATA[Indah Pratiwi]]>;
<![CDATA[Arry Irawan]]>
<![CDATA[ Prosiding Industrial Research Workshop and National Seminar Vol 10 No 1 (2019): Prosiding Industrial Research Workshop and National Seminar ]]>
Publisher : <![CDATA[Politeknik Negeri Bandung ]]>
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DOI: 10.35313/irwns.v10i1.1466
<![CDATA[Kepatuhan wajib pajak kendaraan bermotor merupakan salah satu masalah di bidang perpajakan. Oleh karena itu, Badan Pendapatan Daerah Provinsi Jawa Barat, Tim Pembina Samsat, beserta instansi terkait berusaha mengatasi masalah tersebut dengan menerapkan inovasi pembayaran pajak. Tujuan penelitian ini adalah untuk mengetahui pengaruh sistem administrasi perpajakan modern dan sanksi terhadap kepatuhan wajib pajak kendaraan bermotor roda dua yang terdaftar di Kantor SAMSAT Cimareme. Jenis penelitian yang digunakan adalah kuantitatif. Populasi penelitian ini adalah wajib pajak kendaraan bermotor roda dua kepemilikan pribadi. Sampel ditentukan dengan metode incidental sampling sebanyak 100 responden. Metode pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner, data tersebut diolah menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa sistem administrasi perpajakan modern dan sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor baik secara parsial dan simultan di Kantor SAMSAT Cimareme.]]>
<![CDATA[Penyusunan Laporan Keuangan Berdasarkan SAK Emkm Berbantuan Microsoft Excel Pada UMKM Uncal.Co ]]>
<![CDATA[Euis Kania]]>;
<![CDATA[Arry Irawan]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[Micro Small and Medium Enterprises (MSMEs) in Indonesia have a significant role in building the country's economy. But until now there are still many MSMEs that are difficult to grow their business. One of the contributing factors is that there are still many MSMEs who do not realize the importance of compiling financial statements. MSMEs Uncal.Co is one of the convection companies that has not yet made financial statements. The purpose of this research is to find out the financial records that have been done Uncal.Co, design financial statements with Microsoft Excel and compile financial statements based on SAK EMKM. The research method used is a qualitative descriptive method. Data collection techniques are interviews, literature studies, observations and documentation. The result of this study is the design of financial applications using Microsoft Excel 2016 to assist in compiling financial statements based on SAK EMKM in February 2020.]]>
<![CDATA[Analisis Potensi Dan Efektivitas Pemungutan Pajak Reklame Di Kota Bandung ]]>
<![CDATA[Arry Irawan]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v2i1.3590
<![CDATA[This study aims to determine the level of effectiveness of the advertising tax collection and how big is the actual potential of the advertisement tax in Bandung. The research was conducted at the Regional Revenue Management Agency of Bandung City. The method applied in this study is a quantitative descriptive method, which analyzes data and calculates the amount of potential from 2015 to 2019 along with the level of effectiveness of the collection. The types of data used in this research are quantitative data and documentation data. Quantitative data is in the form of data consisting of a series of values, numbers, while documentation data is data in the form of journals, notes, newspapers, writings or reports. In the 2019 fiscal year, the realization of Bandung City Advertising Tax receipts with the criteria of "Very Effective" and a percentage of 137.36%, is the highest level of effectiveness during the 2015-2019 period. In the 2018 fiscal year, the realization of Bandung City Advertisement Tax receipts began to enter the positive criteria with the "Effective" criteria and continued to increase and peaked in 2019 reaching the highest level of achievement that is 137.36%.]]>
<![CDATA[Pengaruh Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) terhadap Penerimaan Pajak Daerah di Kota Bandung ]]>
<![CDATA[Tasha Nurafifah]]>;
<![CDATA[Arry Irawan]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[Local tax revenue in Bandung are still not maximal due to some contraints, especially for land and building tax if rural and urban sectors and also land and building title transfer tax. Therefore, BPPD is trying to solve problem by implementing several policies that make it easier for taxpayers to pay taxes. The purpose o this study was to find out the effect of the land and building tax o rural and urban sectors and land and building title transfer tax revenue to local tax revenue in Bandung in 2015-2019, both partially and simultaneously. The research method used in this study is a quantitative method with a descriptive approach. The type o data used is quantitative data, documentary data, and subject data. The sample is this study was 60 months from January 2015 to December 2019. The data analysis method used is multiple regression analysis. The result of this study shows that the land and building tax of rural and urban sectors and land and building transfer tax revenue have a significant and positive effect both partially and simultaneously on local tax revenue in Bandung City.]]>
<![CDATA[Pengaruh Sunset Policy terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan Kota Bandung ]]>
<![CDATA[Idzni Widianti Agustin]]>;
<![CDATA[Yeti Apriliawati]]>;
<![CDATA[Arry Irawan]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[One of the problems in Land and Building Tax of Rural and Urban sectors (PBB-P2) is the low level of taxpayer compliance. Therefore, the Bandung Regional Revenue Management Agency makes efforts to improve taxpayers compliance, one of which is by implementing the Sunset Policy program. This study aims to determine the effect of Sunset Policy toward compliance of PBB-P2 taxpayers. The research method used is descriptive quantitative. The type of data used is self-report data and documentary data. The sample is determined based on the incidental method of 100 respondents. The data analysis used is simple linear regression. The results of this study are the Sunset Policy is in a good category, the compliance of PBB-P2 taxpayers is in the very good category, and the Sunset Policy has a positive and significant effect on the compliance of PBB-P2 taxpayers by 24,1%, while the remaining 75,9% is influenced by other variables.]]>
