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All Journal EKSPANSI JURNAL PENGABDIAN KEPADA MASYARAKAT Bantenese Jurnal Pengabdian Masyarakat JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Jurnal Difusi Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Arry Irawan
Jurusan Akuntansi, Politeknik Negeri Bandung
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Other

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 1 
ANALISIS DESKRIPTIF ATAS KERTAS KERJA PENYUSUNAN LAPORAN KEUANGAN FISKAL OLEH KANTOR AKUNTAN PUBLIK “X” Arry Irawan; Setiawan Setiawan; Fiesty Utami
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i2.922

Abstract

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
OPTIMALISASI SISTEM INFORMASI AKUNTANSI TERHADAP PENCAPAIAN KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN PEMERINTAH Arry Irawan
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 1 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v10i1.1179

Abstract

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
Co-Authors Afriady, Arif Amelia Ramadayanti Barnas, Benny Dahtiah, Neneng Dian Imanina Burhany Euis Kania Fiesty Utami Hastuti Hastuti Idzni Widianti Agustin Indah Pratiwi Ishak, Jouzar Farouq Jilan Haura Hanifa Luvita Putri Febriani Hakim Mia Rosmiati Mochamad Umar Mai Putri Sekar Arum Arum Riauli Susilawaty Hutapea Rosa Dwi Andini Rudini Faina Dewi Sembiring, Etti Ernita Setiawan Setiawan Sulistia Suwondo SUMIYATI SUMIYATI Supriatna, Iyeh Tasha Nurafifah Tika Sundari Yeti Apriliawati, Yeti