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Agnes Susana Merry Purwanti
STIE Gentiaras

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ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA KIOS GAPOKTAN MARGO MAKMUR DI KECAMATAN JATI AGUNG LAMPUNG SELATAN Elisabet Melita Sundari; Agnes Susana Merry Purwanti
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 2 (2020): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v12i2.217

Abstract

Gapoktan Kios Margo Makmur, Kec, Jati Agung, South Lampung is a business entity in the form of MSME. So that standardization is needed in carrying out financial records. SAK EMKM is very much needed in regulating the application of financial statements. The variables needed in this study are: Gapoktan Kios financial statements. The aim is to determine the implementation of financial statements based on SAK EMKM on Gapoktan Margo Makmur Kios, Kec, Jati Agung, South Lampung. This type of research is qualitative with a descriptive approach. Data sources are primary and secondary data. Data collection techniques are carried out through interviews, observation and documentation studies. Data analysis with the following stages: data reduction, data display, and drawing conclusions. The results of the study are the records in Margo Makmur Gapoktan Kios are not in accordance with SAK EMKM. This is due to the understanding of the importance of imperfect financial statements held by Gapoktan Kios Owners. Where there are accounts such as expenses, depreciation of fixed assets, capital, receivables and income that have not been explained and recorded in the financial statements. Keywords: Financial statements, SAK EMKM Kios Gapoktan Margo Makmur, Kec, Jati Agung, Lampung Selatan merupakan Badan usaha berbentuk UMKM. Sehingga diperlukan adanya standarisasi dalam melakukan pencatatan keuangannya. SAK EMKM sangat diperlukan dalam mengatur penerapan laporan keuangan. Variabel yang diperlukan dalam penelitian ini adalah: laporan keuangan Kios Gapoktan. Tujuannya untuk mengetahui penerapan Laporan kuangan berdasarkan SAK EMKM pada Kios Gapoktan Margo Makmur, Kec, Jati Agung, Lampung Selatan. Jenis penelitian ini adalah kualitatif dengan pendekatan deskriptif. Sumber data yaitu data primer dan sekunder. Teknik pemgumpulan data yang dilakukan melalui metode wawancara, observasi, dan studi dokumentasi. Analisis data dengan tahapan sebagai berikut: reduksi data, display data, dan penarikan kesimpulan. Hasil penelitian adalah pencatatan yang ada pada Kios Gapoktan Margo Makmur belum sesuai dengan SAK EMKM. Hal ini disebabkan karena pemahaman pentingnya laporan keuangan belum sempurna yang dimiliki oleh Owner Kios Gapoktan. Dimana terdapat akun-akun seperti beban-beban, penyusutan aset tetap, modal, piutang dan pendapatan yang belum dijelaskan dan dicatat dalam laporan keuangan. Kata kunci: Laporan keuangan, SAK EMKM
Pengaruh PAD, DAU, dan DAK Terhadap Produk Domestik Bruto di Provinsi Lampung Periode 2016-2018 Yohana Dwi Fitriani; Agnes Susana Merry Purwanti
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 13 No 2 (2021): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v13i2.241

Abstract

Lampung is one of the provinces in Indonesia that feels the impact of regional autonomy, so a measuring tool is needed to determine the economic condition per period through gross regional domestic product. The purpose of this study is to determine the effect of Regional Original Income, General Allocation Funds, and Special Allocation Funds on GRDP. This study uses a quantitative approach. The type of data used is secondary data found on the official website of BPS Lampung. The type of data used is time series data in the 2016-2018 period and cross section data for 15 districts/cities in Lampung Province. The statistical analysis method used is multiple linear regression analysis, using the SPSS 20 program. The results of the analysis conclude that: Regional Original Income has a positive effect on GRDP, General Allocation Funds have a positive effect on GRDP, and the Special Allocation Fund K has no effect and is negative on GRDP. GRDP. Simultaneously, the variables of Regional Original Revenue, General Allocation Fund, and Special Allocation Fund have a significant effect on GRDP. Abstrak Lampung merupakan salah satu Propinsi di Indonesia yang merasakan dampak otonomi daerah, sehingga dibutuhkan alat ukur untuk mengetahui kondisi ekonomi per periodenya melalui produk domestik regional bruto. Tujuan penelitian ini untuk mengetahui pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap PDRB. Penelitian ini menggunakan pendekatan kuantitatif Jenis data yang digunakan adalah data sekunder yang terdapat di website resmi BPS Lampung. Jenis data yang digunakan adalah data time series dalam kurun waku 2016-2018 dan data cross section 15 Kabupaten/Kota di Provinsi Lampung. Metode analisis statistik yang digunakan adalah analisis regresi linier berganda, menggunakan bantuan program SPSS 20. Hasil analisis memberikan kesimpulan bahwa: Pendapatan Asli Daerah berpengaruh positif terhadap PDRB, Dana Alokasi Umum berpengaruh positif terhadap PDRB, dan Dana Alokasi Khusus K tidak berpengaruh dan bersifat negatif terhadap PDRB. Secara simultan variabel Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus berpengaruh signifikan terhadap PDRB.
Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Tax Avoidance pada Sub Sektor Perdagangan Grosir dan Retail Di BEI Della Heti Resvilia; Agnes Susana Merry Purwanti; Yohanes Suharsana
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 15 No 1 (2023): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v15.n1.202308

Abstract

The contribution of every taxpayer, both corporate and individual, to the state must submit an annual tax return. The higher the incoming income, the higher the amount of tax that must be paid by each taxpayer. It can lead to tax avoidance. Tax avoidance is an attempt to reduce the legal tax liability, causing many people and even businesses to engage in tax avoidance. The purpose of this study is to determine the effect of company liquidity and company size towards tax avoidance. Sample of this study were 54 companies in the wholesale and retail trading sub-sector of the Indonesian stock market for the period 2018 - 2020. Data analysis techniques used was multiple linear regression tests. The test results and research findings indicate that the liquidity variable has no effect on tax avoidance, which is caused by the company's ability to pay liabilitie. The company size variable has positive effect towards tax avoidance, because the company's balance sheet size as measured by Ln total assets affects the occurrence of tax avaidance.
Co-Authors Della Heti Resvilia Elisabet Melita Sundari Yohana Dwi Fitriani Yohanes Suharsana