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All Journal Proceeding International Conference on Information Technology and Business Jurnal Bisnis Darmajaya
Pebrina Swissia
Informatics and Business Institute Darmajaya Jl. Z.A. PagarAlam No. 93 LabuhanRatu Bandar Lampung
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERLAKUAN AKUNTANSI SETELAH PAJAK TANGGUHAN TERHADAP LAPORAN KEUANGAN PADA PT BEKJORINDO PARYAWEKSANA BANDAR LAMPUNG Pebrina Swissia
Jurnal Bisnis Darmajaya Vol 2, No 2 (2016): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.937 KB) | DOI: 10.30873/jbd.v2i2.710

Abstract

Financial statements Bekjorindo Paryaweksana a commercial financial statements in accordance with Financial Accounting Standards (IFRSs) in 2004 while the fiscal financial statements based on the tax rules berlaku.Pada financial statements of PT. Paryaweksana Bekjorindo is unknown pakah company has adopted SFAS no. 46 of 2004 regarding income tax accounting, the accounting treatment after deferred tax is carried out by the company if it is implemented or not and after application of deferred tax if the income earned into small or large.The aim of the event is to demonstrate empirically about the accounting treatment of deferred tax and after the presentation in the financial statements PT.Bekjorindo Paryaweksana Lampung.Method used is quantitative analysis by calculating deferred income taxes according to year-on-year due to the timing differences are that in 2003 there were deferred tax liabilities amounting to Rp. 483,881.00 while in 2004 there were deferred tax assets amounting to Rp. 169,399.00 and in 2005 amounted to Rp. 793,369.00  Keywords: Tax, Deferred Tax, Fiscal
THE EFFECTS OF ORGANIZATIONAL CULTURE AND INDIVIDUAL CAPACITY ON BUDGETARY SLACK USING PARTICIPATIVE BUDGETING AS MODERATING VARIABLE AT IBI DARMAJAYA LAMPUNG Pebrina Swissia
Prosiding International conference on Information Technology and Business (ICITB) 2015: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 1
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

This research discusses the effects of organizationalculture and individual capacity on budgetary slack usingparticipative budgeting as moderating variables that areorganizational commitment, organizational culture andindividual capacity. The respondents chosen were basedon structural position in IB Darmajaya as 53 respondents.The data collected through survey method in the form ofquestionnaire also measuring the reliability test on allvariables and correlation analysis.The result of the research based on correlation analysisindicates the correlation level where the correlationanalysis of all variables indicates the strong level ofcorrelation. In addition, the participative budgetingpositively affects budgetary slack. On the contrary,organizational commitment and organizational cultureweakened the correlation between participative budgetingand budgetary slack. Besides, high or low individualcapacity is not able to moderate the correlation.KEY WORDS : Budgetary Slack, OrganizationalCulture, Participative Budgeting
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