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ANALISIS PERHITUNGAN ASET DAN LIABILITAS BERDASARKAN PENILAIAN STANDAR AKUNTANSI KEUANGAN (SAK) DAN PRAKTEK AKUNTANSI ASURANSI (STATUTORY ACCOUNTING PRACTICES) PADA PT. ASURANSI JIWA MEGA LIFE Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This research aims to (1) determine the amount of the difference between GAAP (Generally Accepted Accounting Principles) and SAP (Standar Accounting Practices) assessment and the amount of assets that are not allowed in the calculation of assets, (2) determine the amount of the difference between GAAP and SAP ratings in the calculation of liabilities PT Asuransi Jiwa Mega Life period in 2016 and (3) determine the value Risk Based Capital (RBC) associated with the achievement of the solvency ratio of PT Asuransi Jiwa Mega Life period in 2016. The conclusion that can be drawn from this research is the analysis of the calculation of assets under GAAP and SAP assessment there are some assets that suffered the difference, with a total difference of Rp. 121,101.23 million; in the analysis of liability calculation based on GAAP and SAP ratings are experiencing excess liability, ie at a premium of reserves Rp. 44.145 million; in the analysis of the value of the Risk-Based Capital (RBC) adequacy relating to the calculation of the solvency ratio of achievement, the research found that (1) the largest amount of funds needed to anticipate the risk of loss that may arise as a result of the deviation in the management of assets and liabilities is at Risk Liability Insurance (Schedule D) that is equal to 49.90% (Rp. 26,445.87 million) of the total number of RBC Rp. 52,996.63 million (2) the achievement of the solvency ratio achieved by the Life Insurance Company Megalife period of 2016 by 670%, meaning that if all customers to make a claim, the insurance company can meet all of its liabilities and still have a reserve of 570%.

ANALISIS PERBANDINGAN ANTARA KINERJA SAHAM JAKARTA ISLAMIC INDEX (JII) DAN NON-JAKARTA ISLAMIC INDEX (NON-JII) DI BURSA EFEK INDONESIA (BEI) SELAMA PERIODE TAHUN 2007 –2009 Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

The purpose of this research is to investigate there or no significant difference between performance Jakarta Islamic Index (JII) stock and Non-Jakarta Islamic Index (Non-JII) stock on the Indonesia Stock Exchange (IDX) during the period 2007-2009. On this research showed is not there enough evidence empiris to show that performance JII stock difference with Non-JII. Performance return JII stock relative same with return Non-JII stock, for standar deviation risk of JII stock more good in the comparatif with non JII stock and also is not there enough evidence empiris to show that beta JII stock difference with Non-JII stock, Beta JII stock average in bottom number 1, where beta Non-JII stock also same in bottom number 1, but the risk more small in comparatif with Non-JII stock.

ANALISIS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN KEPATUHAN WAJIB PAJAK BADAN DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK BEKASI BARAT Siti Nurlatifah; Fadlun Nisa
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

During the last three years, namely in 2015 until 2017 the government revenue from the tax sector in West Bekasi KPP Pratama did not reach the target, the tax target that has been determined annually is not achieved, even though all efforts have been made to reach the target predetermined tax. But the obstacles encountered were also not small, including decreasing taxpayer compliance and the weakening of the economy in Indonesia. The level of implementation of the Self Assessment System and Compliance of Corporate Taxpayers at KPP Pratama Bekasi Barat can be said to be less effective and less compliant, this is because there are still many Corporate Taxpayers who are less concerned about taxes. It is shown from the number of effective corporate taxpayers which decreases annually, besides that there are still many corporate taxpayers who do not understand how to fill SPT properly, correctly, completely and do not know about the applicable tax rates, still there are also many corporate taxpayers who do not update about taxes so there are still many taxpayers who do not know about the deadline for payment, delivery, and tax reporting. All of this indicates that the corporate taxpayer's compliance in KPP Pratama Bekasi Barat declined. Of course this has an effect on tax revenue at KPP Pratama Bekasi Barat.There are several ways to increase tax revenue, namely by continually disseminating information to taxpayers in order to increase public awareness regarding the importance of paying taxes, socializing the prevailing corporate tax rates, providing training on filling in tax returns properly, correctly and completely , hold counseling conducted by Directorate General of Taxation to Taxpayers such as facilitating Taxpayers to submit SPTs by post or can deliver directly to the service department, and provide tax penalties or fines to negligent Taxpayers so that they deter

ANALISIS PERLAKUAN AKUNTANSI ATAS ZAKAT, INFAQ, DAN SHADAQAH BERDASARKAN PSAK 101 DAN 109 PADA LAZISMU BEKASI Siti Nurlatifah; Ratna Widyatami
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

The purpose of the research is to analyze the suitability of the application of zakat accounting based on SFAS 109 and SFAS 101 in the financial statements of LAZISMU Bekasi. Zakat and infaq/shadaqah funds managed by zakat management institutions need to be accounted for through financial reporting. Quality financial statements can reflect the quality of performance and accountability of the institutions.The results showed that the accounting treatment of zakat in LAZISMU Bekasi was still very simple, in the form of cash receipts and disbursements. LAZISMU Bekasi has not been able to make a complete and informative financial report. The incompatibility of the financial statements of LAZISMU Bekasi woth SFAS is due to lack of understanding and a lack of experts in financial position of the institutions.The financial statements of LAZISMU Bekasi are not yet in accordance with SFAS because they have not presented a Financial Position Report, a Fund Change Report, a Change in Asset Mangement Report, a Cash Flow Report, and Notes to Financial Statements. LAZISMU Bekasi should routinely take part in socialization and training to improve amil competency. So that it is expected that Amil LAZISMU Bekasi can implement financial statements in accordance with SFAS.

PENGARUH PENGALAMAN KERJA, GENDER DAN PENGETAHUAN MENDETEKSI FRAUD TERHADAP AUDIT JUDGMENT ( PENDAPAT PROFESIONAL AUDITOR ) Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

According to the results of research that has been conducted in KAP East Jakarta are 1. Work experience, gender, and knowledge of detecting fraud have a positive effect on audit judgment because the auditor in conducting audit judgment is seen from experience that matches the criteria and must be professional. 2. The auditor's experience has a positive influence on audit judgment because an experienced auditor will be able to hone sensitivity in information, fraud and misstatement of financial statements, which are related to making Judgment, the experience an auditor has by making the auditor learn from past mistakes in order to be able make better judgment. 3. Based on research that has been done shows that gender has no effect on audit judgment. This means that if gender is increasingly dominated it will not affect the level of understanding of audit judgment. 4. Based on research saying that the knowledge of detecting fraud has a significant effect on audit judgment, which means that the greater the knowledge of an auditor in detecting fraud, then an auditor will make it easier for auditors to examine financial statements

SUSTAINABILITY REPORT DISCLOSURE: ALAT UNTUK MENIPU ATAU MEMBANGUN KEPERCAYAAN STAKEHOLDER Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect of profitability, firm size, audit committee, and board of directors on sustainability report disclosure of mining sector companies listed on the Indonesia Stock Exchange (IDX). This study uses secondary data in the form of financial statements and sustainability reports of companies in 2019-2020. The sample of this study consists of 60 companies that are selected by purposive sampling method. The data analysis technique used is multiple linear regression using SPSS 25 program. The results of this study show that profitability and audit committee have a positive and significant effect on sustainability report disclosure, while firm size and board of directors have no effect on sustainability report disclosure.

SINERGI KECERDASAN EMOSIONAL DAN GAYA KEPEMIMPINAN DALAM MENINGKATKAN KINERJA AUDITOR Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v11i3.104

This study aims to analyze the influence of the synergy between emotional intelligence and leadership style in improving auditor performance at Public Accounting Firms (KAP) in the South Jakarta area. The research employs a quantitative approach using a survey method, with nonprobability sampling techniques and saturated sampling for data collection. Data were gathered through questionnaires that had been tested for validity and reliability. A total of 65 questionnaires were returned and processed. Data analysis was conducted using multiple linear regression and hypothesis testing. The results show that emotional intelligence and leadership style have a positive and significant impact on auditor performance. Additionally, there is a significant interaction between emotional intelligence and leadership style in influencing auditor performance. This study provides new insights by examining the interaction of these two variables in the context of auditor performance at KAP in South Jakarta. The practical implications of this study include recommendations for developing emotional intelligence and implementing effective leadership styles to enhance auditor performance.

GREEN ACCOUNTING DAN KINERJA LINGKUNGAN: STRATEGI MENYELAMATKAN BUMI ATAU MENGUNTUNGKAN DIRI SENDIRI? Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 3 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i3.233

ABSTRACT This study examines the effect of green accounting and environmental performance on the profitability of manufacturing companies in the consumer goods industry sector in Indonesia. The research data is in the form of annual financial reports for the period of 2018-2022 obtained from the official BEI website. The research sample consists of 60 data selected by purposive sampling. Data analysis uses multiple linear regression with SPSS for Windows version 26.0. The results show that green accounting has a negative and significant effect on profitability, while environmental performance has a positive and significant effect on profitability. This indicates that green accounting is not effective as a strategy to save the earth or benefit oneself, but rather causes high costs without providing significant added value. On the contrary, environmental performance is effective as a strategy to save the earth and benefit oneself, because it can increase resource efficiency, reduce environmental costs, meet consumer expectations, increase reputation, and strengthen the competitive advantage of the company. Green accounting and environmental performance together have a significant effect on profitability. This study provides implications for companies, governments, and society about the importance of green accounting and environmental performance in improving profitability and sustainability of the company.

PENGARUH INTERNET FINANCIAL REPORTING (IFR) TERHADAP NILAI PERUSAHAAN, HARGA SAHAM, DAN FREKUENSI PERDAGANGAN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA) Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.278

This study aims to determine the effect of Internet Financial Reporting (IFR) on company value, stock prices, and stock trading frequency (Empirical Study of Mining Companies on the Indonesia Stock Exchange). This study uses a quantitative descriptive approach, aiming to determine the relationship between two or more variables. The data used is secondary data, namely financial reports and annual reports downloaded from the IDX's official website, namely www.idx.co.id. The population of this study is Mining Companies listed on the Indonesia Stock Exchange in 2017-2019 with a total of 44 companies. Samples were taken using a purposive sampling technique totaling 10 companies in 3 years to produce 30 units of analysis. Data analysis techniques used SPSS version 25 in the form of descriptive statistics and simple regression analysis. The test results show that Internet Financial Reporting (IFR) is empirically proven to have a positive and significant effect on firm value, Internet Financial Reporting (IFR) is empirically proven to have a positive and significant effect on stock prices, Internet Financial Reporting (IFR) has no significant effect on stock trading frequency. The novelty of this study answers the gaps of previous research, using different variables from previous researchers and a different time span from previous years.

PENGARUH OPINI GOING CONCERN, AUDIT DELAY, DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PROPERTI & REAL ESTATE TERDAFTAR DI BEI TAHUN 2014-2019) Siti Nurlatifah; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.306

This study aims to determine the partial or simultaneous effect of going concern opinion, audit delay, and company growth on auditor switching in real estate and property sub-sector manufacturing companies. This study uses a quantitative quantitative approach, aiming to determine the relationship between two or more. The data used is secondary data, namely financial reports and annual reports downloaded from the official website of the IDX, namely www.idx.co.id. The population of this research are Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2014-2019 as many as 65 companies. Samples were taken using purposive sampling technique as many as 17 companies in 6 years so as to produce 102 units of analysis. The data analysis technique used SPSS version 25 program in the form of descriptive statistics and logistic regression. The test results show that going concern opinion has a positive and significant effect on auditor switching, audit delay cannot affect auditor switching on auditor switching, company growth cannot affect auditor switching on auditor switching, as well as going concern opinion, audit delay, and company growth simultaneously. have an effect on auditor switching. The novelty of this study answers the gap of previous research, using different variables from previous researchers and a different time span from previous years.

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