Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia
STIE Al-Khairiyah Cilegon
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS TIME VALUE OF MONEY ATAS PROSES PENYELESAIAN RESTITUSI PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. KRAKATAU DAYA LISTRIK TAHUN 2018 Muyasaroh Muyasaroh
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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

Abstract

Value Added Tax refund is one of the rights of taxpayers to ask for the overpayment of tax result principle of tax credit methods. This research aims to determine the completion of the refunds process that was associated with the time value of money from the refunds and a case study on PT. Krakatau Daya Listrik in 2018. The formulation of the problem in this study are (1) How is the process of completing Value Added Tax (VAT) restitution at PT. Krakatau Daya Listrik ? (2) What is the process of completing VAT refunds if it is associated with Time Value of Money at PT. Krakatau Daya Listrik ? The research is a descriptive method with qualitative approach through the techniques of data collection such as interviews, observation and documentation. The data sources used are primary and secondary data, namely SPT Period VAT, SPHP (Notification of Results of Examination), SKPLB (Overpayment Tax Assessment Letter), SPMKP (Warrant Paying Excess Tax) PT. Krakatau Daya Listrik 2018. The results of this study explained that the process of returning restitution which has a span of 12 months since the application was received in full with the results received in the amount of Rp 6,942,060,577 will have a bearing on the time value of money from the restitution money received by PT. Krakatau Daya Listrik. Assuming the calculation of the time value of money invested in deposits on the results of VAT refunds has a difference in the value of money in the amount of Rp. 926,881,713.65 with a percentage of 13.35% for calculations using the future value formula and the difference in the reduction in the value of money in the amount of Rp. 817,704,434.24 with a percentage of 11.77% for calculations using the present value formula in 2020.
ANALISIS RASIO AKTIVITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. XL AXIATA Tbk TAHUN 2015-2019 Heny Fitriani
Jurnal Akuntansi Indonesia Vol. 14 No. 1 (2018): Februari
Publisher : Universitas Gajayana Malang

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

Abstract

As a cellular telecommunications operator company which is in the second best position in Indonesia and has a market share of around 20%, many competitors can threaten the company's business situation, it is necessary to analyze how the financial performance of PT. XL Axiata Tbk in order to improve the effectiveness and efficiency of the company, in this case the researchers focused on the utilization of company resources. The purpose of this study was to determine how the activity ratio analysis at PT. XL Axiata Tbk listed on the Indonesia Stock Exchange (IDX) in 2015-2019 and to assess how the financial performance of PT. XL Axiata Tbk which was listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The method used in this research is a quantitative descriptive approach, which is research that is then processed and analyzed to draw conclusions. This means that this research emphasizes the analysis of existing data. Overall, the financial performance of PT XL Axiata Tbk is considered not good because it has not been able to produce maximum profits and has not been able to manage its assets efficiently. Keywords: Activity Ratio, Efficiency, Effectiveness, Financial Performance.
PENGARUH SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018
Jurnal Akuntansi Indonesia Vol. 15 No. 2 (2019): Agustus
Publisher : Universitas Gajayana Malang

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

Abstract

This research aims to determine the influence of sales growth and size of the company against the dividend policy in manufacturing companies of food and beverage subsectors listed on the Indonesia Stock Exchange period 2013-2018. Research is conducted using quantitative methods. The data used in this research is derived from the financial report data taken from the official website of the Indonesia Stock Exchange. The population of this research is a manufacturing company of food and beverage subsectors listed on the Indonesia Stock Exchange period 2013-2018. Sampling techniques with purposive sampling there are 7 companies within 6 years 2013-2018 that correspond to the criteria. The data analysis methods of this research are descriptive statistical analyses, classical assumption tests, multiple correlation analyses, multiple linear regression analyses, coefficient of determination, and its data processing using SPSS 21.0 for Windows. The results of a partial analysis can be concluded that the sales growth has significant effect on the dividend policy. The company's size has significant effect on dividend policy. And simultaneously it can be concluded that the sales growth and size of the company significantly affects the dividend policy. Keywords: Company size, Dividend policy, Sales Growth
Co-Authors Heny Fitriani Mahfudoh Mahfudoh Muyasaroh Muyasaroh