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<![CDATA[PEMOTONGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN (PPh) PASAL 23 PADA PT BANK PEMBANGUNAN DAERAH JAWA BARAT & BANTEN ]]>
<![CDATA[Nikita Deslivia]]>;
<![CDATA[Debbie Christine]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 7 No. 1 (2021): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol7.iss1.2021.631
<![CDATA[Penelitian ini dilakukan untuk mengetahui bagaimana pelaksanaan Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan (PPh) Pasal 23 pada PT Bank Pembangunan Daerah Jawa Barat & Banten. Metode penelitian yang digunakan yaitu metode deskriptif dengan cara memperoleh data melalui studi lapangan dan studi kepustakaan. Untuk metode dalam pengumpulan data adalah dengan cara mengadakan penelitian secara langsung yang meliputi wawancara, pengamatan, dokumentasi. Berdasarkan hasil penelitian pada PT Bank Pembangunan Daerah Jawa Barat & Banten dapat disimpulkan, bahwa perusahaan telah melakukan Penghitungan, Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 23 sesuai dengan Undang-Undang dan Peraturan Pajak yang berlaku.]]>
<![CDATA[Analisis Persepsi Peternak Indonesia Menuju Usaha Peternakan Berkelanjutan melalui Korporatisasi Peternak ]]>
<![CDATA[Eriana Kartadjumena]]>;
<![CDATA[Aida Wijaya]]>;
<![CDATA[Andina Nur Fathonah]]>;
<![CDATA[Erly Sherlita]]>;
<![CDATA[Apriwandi]]>;
<![CDATA[Debbie Christine]]>
<![CDATA[ Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v6i2.696
<![CDATA[The commitment of the Government of Indonesia in developing the livestock sector that focuses on business management that is environmentally friendly, pays attention to social conditions and is carried out with good governance needs to be supported by all stakeholders. One of them is the readiness and understanding of farmers in Indonesia to develop sustainable businesses through the corporatization of farmers that focuses on environmental, social and governance activities. This study aims to determine the perception of Indonesian farmers in developing sustainable livestock business through breeder corporatization that focuses on environmental, social and governance activities. The study was conducted on 49 respondents from Indonesian farmers through distributing questionnaires in the form of statements of understanding on environmental, social and governance issues towards sustainable livestock business through livestock corporatization. The results of this study indicate that Indonesian farmers have relatively understood sustainable activities that focus on environmental, social and governance issues. In addition, farmers through cooperatives as a form of breeder corporatization are relatively ready to implement, anticipate impacts and understand the control of sustainable livestock activities. However, farmers' understanding is still limited regarding the extent to which cooperatives are obligated to implement sustainability activities. Therefore, intensive socialization is still needed to get support from all levels of society in implementing sustainability activities in Indonesia.]]>
<![CDATA[Pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Earning per Share (EPS) terhadap harga saham: (Studi Empiris Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) ]]>
<![CDATA[Debbie Christine]]>;
<![CDATA[Winarti Winarti]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1096
<![CDATA[It is important for investors before making an investment to know how the performance of a company can be seen from the financial statements. Financial statements are information that can assist in making decisions, one of which is investment. Where profitability is one aspect that must be considered, profitability is the company's ability to utilize existing resources to achieve profits. This study was conducted to empirically test the effect of profitability on stock prices as measured by the ratio of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS). This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The population of this study were 26 companies. The sampling technique in this study used a non-probability sampling method, namely purposive sampling. The sample in this study were 20 companies. The type of data used is secondary data using financial reports obtained from the official website of the Indonesia Stock Exchange. This research was conducted using the classical assumption test method, multiple linear regression analysis, and hypothesis testing (t test and F test). The results of this study prove that partially and simultaneously profitability using the ratio of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS) affect stock prices.]]>
<![CDATA[ANALISIS STRATEGI PENGELOLAAN USAHA MIKRO DALAM UPAYA MENJAGA KEBERLANJUTAN USAHA (STUDI KASUS PADA USAHA MIKRO GENKI YOGHURT) ]]>
<![CDATA[Yoga Tantular Rachman]]>;
<![CDATA[Eriana Kartadjumena]]>;
<![CDATA[Bachtiar Asikin]]>;
<![CDATA[R. Ait Novatiani]]>;
<![CDATA[Debbie Christine]]>;
<![CDATA[Yogo Heru Prayitno]]>;
<![CDATA[Radhi Abdul Halim Rachmat]]>
<![CDATA[ JURNAL ABDIKARYASAKTI Vol. 2 No. 2 (2022): Oktober ]]>
Publisher : <![CDATA[Universitas Trisakti ]]>
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DOI: 10.25105/ja.v2i2.12483
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengelolaan usaha mikro yang efektif dan efisien untuk jangka panjang dalam upaya meningkatkan laba usaha dan keberlanjutan dari usaha tersebut melalui penerapan akuntansi manajemen seperti penetapan harga pokok penjualan, harga jual, lalu akuntansi keuangan dalam penyusunan laporan keuangan dan digitalisasi akuntansi, strategi pemasaran dan inovasi produk. Metode yang digunakan dalam penelitian ini adalah metode deskriptif berdasarkan sumber dari literatur (jurnal, artikel, buku dan lain-lain). Hasil dari penelitian ini akan memberikan gambaran yang kuat mengenai penerapan strategi dalam pengelolaan usaha mikro dalam upaya meningkatkan pendapatan, laba dan keberlanjutan usaha. Penentuan harga pokok produksi yang akurat akan menentukan ketepatan dalam menentukan harga jual produk serta menentukan strategi pemasaran yang tepat. Pelaporan keuangan yang memadai akan memberikan informasi bagi usaha itu sendiri dalam menentukan pengembangan usaha di masa yang akan datang. Digitalisasi pelaporan keuangan membuat alur informasi di perusahaan menjadi lebih cepat sehingga keputusan-keputusan dan strategi bisa segera ditetapkan seperti pengembangan atau inovasi produk]]>
<![CDATA[Analisis Penganggaran Modal pada Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Bandung Barat ]]>
<![CDATA[Debbie Christine]]>;
<![CDATA[Apriwandi]]>;
<![CDATA[Andina Nur Fathonah]]>;
<![CDATA[Erly Sherlita]]>;
<![CDATA[Aida Wijaya]]>;
<![CDATA[Eriana Kartadjumena]]>
<![CDATA[ Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v7i1.829
<![CDATA[This study aims to analyze the practice of capital budgeting in Micro, Small and Medium Enterprises (MSMEs) in West Bandung Regency. This research was conducted because in carrying out their activities, MSME actors often experience limited capital. Therefore, it is necessary to make the right project decision. Capital budgeting is seen as an important thing done by business actors in making project decisions. This study adopts an exploratory and qualitative approach in measuring capital budgeting practices in MSMEs. Data collection techniques used observation, interviews and documentation. The results show that the practice of capital budgeting decisions is not fully applicable to MSMEs. This can be seen from project activities, planning activities and methods of assessing capital budgeting for SMEs.]]>
<![CDATA[COMPARISON OF THE EFFECTIVENESS OF RELATIVE VALUATION RATIOS (PE AND PBV) IN PREDICTING SHARE PRICES BOOK IV BANKING AND DIGITAL BANKS ]]>
<![CDATA[Apriwandi Apriwandi]]>;
<![CDATA[Debbie Christine]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[Valuation of a share is something that must be done by every investor in order to know the fair value of the share. Currently there is a digital bank industry that is booming where the share price is quite high compared to the share price of ordinary banks, so this study aims to assess the share price of digital banks compared to ordinary banks using the relative valuation method with PER and PBV ratios and analyzed using panel data analysis to determine the effectiveness of the valuation. The results of this study prove that the relative valuation method can be used and is quite effective for valuing the shares of digital banks and ordinary banks.]]>
<![CDATA[Persepsi atas Rekonstruksi Penilaian Aset Biologis (IAS 41 Akuntansi Peternakan) Pada Peternak Indonesia ]]>
<![CDATA[Apriwandi]]>;
<![CDATA[Debbie Christine]]>;
<![CDATA[Eriana Kertadjumena]]>;
<![CDATA[Erly Sherlita]]>;
<![CDATA[Andhina Nur Fathonah]]>;
<![CDATA[Aida Wijaya]]>
<![CDATA[ Jurnal Ekuilnomi Vol. 5 No. 1 (2023): Jurnal Ekuilnomi Vol 5 No 1 Mei 2023 ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun ]]>
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DOI: 10.36985/ekuilnomi.v5i1.531
<![CDATA[Perdebatan penerapan IAS 41 akuntansi peternakan yang memaksa peralihan dari biaya historis (HC) ke prinsip nilai wajar (FV) berkaitan dengan instrumen keuangan yang mensyaratkan penilaian yang adil untuk aset biologis membawanya ke domain pertanian - peternakan. Penelitian eksperimen ini melakukan studi empiris dengan sampel peternakan Indonesia menilai aset biologis HC dan sampel menerapkan FV, menemukan perbedaan yang signifikan antara kedua metode penilaian untuk menilai arus kas masa depan dan pengambilan keputusan para peternak. Namun, sebagian besar pengujian mengungkapkan lebih banyak persepsi penerapan HC dan mencermintkan ketidaksiapan para peternak menerapakan IAS 41 penilaian FV. Penilaian wajar aset biologis, yang tidak dijelaskan oleh perbedaan volatilitas laba dan profitabilitas. Penelitian ini membuktikan adanya praktik akuntansi HC yang tidak tepat untuk aset biologis di bidang peternakan, yang menunjukkan kandungan informasi dari metode penilaian ini di unit usaha kecil utama yang ada di sektor peternakan di Indonesia]]>
<![CDATA[The Influence of Electronic Banking Transactions on Fee Base Income in Conventional Banking Listed on the Indonesia Stock Exchange for the 2018-2021 Period ]]>
<![CDATA[Gina Anita]]>;
<![CDATA[Debbie Christine]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i2.2267
<![CDATA[The background of this research is that there is still a research gap between the value of e-banking transactions and the value of fee-based income at several conventional banks listed on the Indonesia Stock Exchange. In addition, this research aims to find out how electronic banking transactions affect fee base income. The factors tested in this study are electronic banking transactions as the independent variable, while fee-based income is the dependent variable. The research method used is descriptive and verification method. The population in this study are conventional banks listed on the Indonesia Stock Exchange for the 2018-2021 period, totaling 41 banks. The sampling technique used is non-probability sampling with purposive sampling method, so that the total sample is 11 companies. The data analysis used is panel data regression analysis using Eviews. The results of the study show that electronic banking transactions and fee-based income in conventional banks listed on the Indonesia Stock Exchange for the 2018-2021 period tend to increase every year. In addition, the results of hypothesis testing show that electronic banking transactions have an effect on fee base income. The magnitude of the effect of electronic banking transactions on fee base income is 75.4%.]]>
<![CDATA[Peer pressure and self-statement mechanism to mitigate management behavior in budgetary slack: An experimental approach ]]>
<![CDATA[Apriwandi Apriwandi]]>;
<![CDATA[Debbie Christine]]>
<![CDATA[ Journal of Contemporary Accounting Volume 5 Issue 2, 2023 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol5.iss2.art1
<![CDATA[This study evaluates the susceptibility of management (especially management accountants) in creating budgetary slack by violating company policies. Reducing the creation of budgetary slack was evaluated by the relationship of the effects of peer pressure and perceived self-statement mechanisms within the scope of each social ethical dimension. Experimental results with 133 management accountants show that social and ethical friction can reduce the creation of budgetary slack by emphasizing peer pressure and self-assessment mechanisms. All experimental subjects could not violate company policy and it was proven by decreasing budgetary slack when faced with conditions without peer pressure and without a self-assessment mechanism. This finding provides evidence that budgetary slack is created when management is fully involved in setting the company's budget without any control from colleagues or leaders. The importance of social ethics in budgeting is raised by collegiate decisions in the team and creates a self-assessment mechanism for managers. Thus, resistance to creating budgetary slack can be increased and managers are held accountable for making budgetary decisions.]]>
<![CDATA[Pengaruh Skeptisme Profesional, Integritas Dan Beban Kerja Terhadap Penilaian Risiko Kecurangan : (Studi Pada Kantor Akuntan Publik Di Kota Bandung) ]]>
<![CDATA[Apriwandi Apriwandi]]>;
<![CDATA[Debbie Christine]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1659
<![CDATA[This study aims to analyze the effect of professional skepticism, integrity, and workload on fraud risk assessment. This research was conducted on auditors who work at Public Accounting Firms in the city of Bandung. This study uses primary data by distributing questionnaires to the auditors. In this study, 100 respondents became the research sample. Sampling method using purposive sampling technique. This study uses a descriptive method with a survey approach where the respondents who are the sample are auditors who work in several public accounting firms in the city of Bandung. The objects in this study are Professional Skepticism, Integrity, and Workload as independent variables and Fraud Risk Assessment as the dependent variable. The data collection technique was carried out by distributing questionnaires to auditors working at the Public Accounting Firm in the city of Bandung. The results of the simultaneous tests carried out proved that between professional skepticism, integrity and workload, the result was 0.001 on the fraud risk assessment.]]>
