Articles
<![CDATA[Ranking Indonesian Listed Banks on Its Corporate Social Responsibility Disclosures ]]>
<![CDATA[Ratnawaty Tandanu]]>;
<![CDATA[Daryanto Hesti Wibowo]]>
<![CDATA[ Journal of Applied Finance & Accounting Vol. 1 No. 1 (2008): Published on November 2008 ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
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DOI: 10.21512/jafa.v1i1.117
<![CDATA[In Indonesia, corporate social responsibility (CSR) is a new concept and companies have been pressurized to include corporate social responsibility as part of strategic management to sustain competitive advantage. The main objective of this study is to evaluate the level of CSR disclosures in Indonesian listed banks’ annual reports. In addition, the writer observes the kind of CSR activities currently implemented by the banks. Subsequently, the writer tries to discover regulations pertaining to recording CSR disclosures. Method use Examines social responsibility information disclosures on the 2004 – 2006 annual reports using content analysis through detecting the presence or absence of social responsibility information. The result generated from this study is the ranking of CSR disclosures among Indonesian listed banks according to several categories. Moreover, the levels of disclosures, as well as the kind of CSR activities carried out by Indonesian listed banks were listed. Conclusion is- Generally, banks with higher total assets and net income as well as state-owned disclose more than banks with lower total assets, lower net income, and private-owned. There are still a lot of room for improvements in terms of CSR disclosures especially in environmental issues like lending and investment policies and conservation of natural resources and recycling activities as banking industry consume vast amounts of resources like paper and energy and create waste.]]>
<![CDATA[Analysis on Accounting Conservatism and CSR Disclosures of Indonesian Banks Listed on IDX from 2004 to 2007 ]]>
<![CDATA[Melissa Kurniawan]]>;
<![CDATA[Daryanto Hesti Wibowo]]>
<![CDATA[ Journal of Applied Finance & Accounting Vol. 2 No. 1 (2009): Published on November 2009 ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
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DOI: 10.21512/jafa.v2i1.150
<![CDATA[Disclosing corporate social responsibility (CSR) activities is mandatory in Indonesia as regulated by the government. This research investigates whether Indonesian companies are internally motivated to voluntarily conduct their social responsibility agenda. First, this research examines the conservatism in financial reporting practices of Indonesian banks. It also analyzes the relationship between conservatism and CSR disclosure. Using 21 Indonesian banks that went public in 2003-2007 as sample, this research conducts a content analysis on their financial reports to measure the conservatism and the CSR disclosure index. The findings of this research reveal that Indonesian banks are, on average, conservative in their financial reporting. This research also provides the ranking of the banks under study in terms of conservatism. Further analysis shows that there is no clear evidence to support the relationship between conservatism and the Indonesian banks’ CSR reporting. Overall, this research concludes that CSR disclosure practices in Indonesian banks are driven by government regulation. This research does not find any internal motive of the sample banks in disclosing their CSR activities voluntarily.]]>
<![CDATA[Pengaruh Manajemen Laba dan Struktur Modal Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2015-2019) ]]>
<![CDATA[Siti Sa'adah Nurul Jannah]]>;
<![CDATA[Daryanto Hesti Wibowo]]>
<![CDATA[ Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen Stiami ]]>
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DOI: 10.31334/neraca.v3i1.1967
<![CDATA[The aim of this study is to determine the effect earnings management and capital structure on firm’s Value, The type of this Eksplanasi Research and used the secondary data which were obtained by the documentation tehnique, this study observed Asurance Companies. listed in Indonesia Stock Exchange period of 2015-2019, the sampel was obtained by purposive sampling method. The analysi data used inthis study was data panel regresssion analysis. The result of this analysis states that earnings managemen and capital structure effec firm’s Value simultaneously. Partially, variabel that no effect the firm’s Value are earnings management and capital structure]]>
<![CDATA[Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Harga Saham ]]>
<![CDATA[Robby Swarly]]>;
<![CDATA[Daryanto Hesti Wibowo]]>
<![CDATA[ Neraca : Jurnal Akuntansi Terapan Vol 3, No 2: April 2022 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen Stiami ]]>
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DOI: 10.31334/neraca.v3i2.2371
<![CDATA[This study has the objective to determine how much influence corporate governance and profitability on the price of shares listed on the Stock Exchange in 2017-2019. Population taken as an object of observation amounted to 28 companies manufacturing sub-sectors of the food and beverage industry. Determination of the sample using purposive sampling method and obtained 45 data sampled based on certain criteria. Data analysis technique used in this research is descriptive statistics, test classic assumptions, hypothesis testing. The results of this study indicate that good corporate governance has no significant effect on stock prices and has an effect of .658 or 65.8%. Return on assets has a significant effect on stock prices and has an effect of .728 or 72.8% on stock prices. Based on the results of the F test that good corporate governance and profitability have an effect simultaneously (simultaneously) and have an influence value of .616 or 61.6%.]]>
<![CDATA[Pengaruh Program Pengungkapan Sukarela (Tax Amnesty Jilid Ii) Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kpp Pratama Jakarta Menteng Satu) ]]>
<![CDATA[Septia Imelda]]>;
<![CDATA[Daryanto Hesti Wibowo]]>
<![CDATA[ Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 5, No 2: Desember 2022 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/transparansi.v5i2.2712
<![CDATA[The purpose of this study was to analyze the effect of the Voluntary Disclosure Program (Tax Amnesty Volume II) and the Quality of Fiscal Services on Individual Taxpayer Compliance. The method used in this study was a quantitative method with 100 taxpayer respondents registered at Menteng Small Tax Office One Jakarta through a random sampling method. The conclusions made in this study are that the Voluntary Disclosure Program (Tax Amnesty Volume II) and the Quality of Fiscal Services have a positive and significant effect on Individual Taxpayer Compliance at Menteng Small Tax Office One Jakarta.]]>
<![CDATA[Implementasi Sistem Informasi Akuntansi atas Pengakuan Pendapatan pada Perusahaan Asuransi Syariah: Studi Kasus PT Asuransi Jasindo Syariah dan PT Asuransi Syariah XYZ ]]>
<![CDATA[Pratiwi, Almas Yusnan]]>;
<![CDATA[Wibowo, Daryanto Hesti]]>
<![CDATA[ Neraca : Jurnal Akuntansi Terapan Vol. 5 No. 2: April 2024 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen Stiami ]]>
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DOI: 10.31334/neraca.v5i2.4040
<![CDATA[Statement of Financial Accounting Standard (PSAK) 108 regulates Islamic insurance transactions in Indonesia, including revenue recognition. This study aims to determine how the implementation of revenue recognition information system in Islamic insurance companies. This research applies descriptive research with a qualitative approach, namely the presentation of data in the form of descriptive and objective. The object of this research is the implementation of revenue recognition accounting information system in sharia insurance companies in 2020 at PT Asuransi Jasindo Syariah and PT Asuransi Syariah XYZ. The results of this study indicate that PT Asuransi Jasindo Syariah and PT Asuransi Syariah XYZ do not recognize participant contributions as revenue, but the contribution funds will go into the tabarru' fund. The ujrah fee received for this tabarru' fund is then recognized as revenue. It can be concluded that PT Asuransi Jasindo Syariah and PT Asuransi Syariah XYZ have both carried out the implementation of the revenue recognition accounting information system properly, in accordance with PSAK 108. The implication of this research is to see the extent to which Islamic insurance companies in Indonesia apply PSAK 108 to revenue recognition.]]>
<![CDATA[Pengaruh Kesadaran Wajib Pajak dan Moral Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kota Bekasi ]]>
<![CDATA[Nursifah Marwah]]>;
<![CDATA[Daryanto Hesti Wibowo]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i6.3469
<![CDATA[The contribution of MSMEs to the National Gross Domestic Product (GDP) according to current prices in 2018 is around 60% or 60 million, but only 1.5 million pay taxes or 2.2% of income tax receipts. Then, as of April 1, 2019 the Directorate General of Taxes recorded the realization of annual notification letter reporting (SPT) of 11.309 million people, or the equivalent of 61.7% of 18.334 million taxpayers. This shows that there is still low awareness and compliance with taxation by taxpayers. This research wants to make an academic contribution to the picture of optimizing the tax potential of Micro, Small, and Medium Enterprises (MSMEs) through the Awareness and Moralty approach. The type of research used id explanatory with a quantitative approach. The research was conducted on a sample of Small and Medium Enterprises (SMEs) in Bekasi City (West Bekasi). The hypotheses tested are 1) The significant effect of Taxpayer Awareness on Tax payer Compliance of Micro, Small, and Medium Enterprises (MSMEs); 2) The significant influence of Taxpayer Morale on Taxpayer Compliance; 3) Simultaneously and significantly the effect of Taxpayer Compliance of Micro, Small, and Medium Enterprises (MSMEs).]]>
<![CDATA[Pengaruh Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2020 ]]>
<![CDATA[Fenty Jayani]]>;
<![CDATA[Daryanto Hesti Wibowo]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v1i6.2874
<![CDATA[This study aims to determine the effect of leverage and sales growth both partially and simultaneously on tax avoidance among pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2016-2020. This study used quantitative methods with secondary data from 6 samples of pharmaceutical company financial statements. Sampling was done using purposive sampling technique. The data analysis technique used included panel data regression analysis and classical assumption tests with the help of the EViews 9 program. The results show that partially the Leverage variable has a negative and significant effect on Tax Avoidance, while the Sales Growth variable has a positive and significant effect on Tax Avoidance. Simultaneously, Leverage and Sales Growth variables have a significant effect on Tax Avoidance. This can be seen from the t-test on Leverage (X1) and Tax Avoidance (Y) variables, which produced a tcount value of -2.44 (greater than ttable 2.05) and a significance value of 0.02 (less than 0.05). Meanwhile, the t-test on Sales Growth (X2) and the Tax Avoidance (Y) variables resulted in a tcount value of 3.38 (greater than ttable 2.05) and a significant value of 0.00 (less than 0.05). In the F test, the Fcount value is 5.96 (greater than Ftable 4.20) and the significance value is 0.02 (less than 0.05).]]>
<![CDATA[Analisis Strategi Pemungutan Pajak Restoran dalam Meningkatkan Pendapatan Asli Daerah Dimasa Pandemi Covid-19 (Studi Kasus Bapenda Kota Bekasi Tahun 2021) ]]>
<![CDATA[Putri Harisah Tastiah]]>;
<![CDATA[Daryanto Hesti Wibowo]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i4.3275
<![CDATA[The more advanced business development of the food and beverage industry should be able to increase local revenue but during the pandemic restaurant tax revenue declined sharply so the government issued policies and tried to improve restaurant tax collection strategies. The purpose of this study was to analyze the strategy of restaurant tax collection in increasing local revenue during the Covid-19 pandemic (Case Study of Bekasi city Bapenda in 2021), the obstacles faced, and efforts to overcome these obstacles. Methods This study uses qualitative research methods are descriptive. In this study the data collection techniques used are observation, interviews, documentation. The data source consists of primary data in the form of observation and documentation, and secondary data in the form of interviews with informants. The results of this study indicate that (1) the restaurant tax collection strategy in increasing local revenue during the pandemic has been going well with the indicators that are run. (2) the obstacles faced by the Bekasi City Regional Revenue Agency in collecting restaurant taxes during the covid-19 pandemic are many restaurants that cannot pay taxes. This is because the restaurant is empty of visitors, the restaurant's operational schedule is limited and the opening and closing hours are limited so that the income or turnover received cannot cover operational costs, a drastic decrease in the number of receipts, conditions for the implementation of business activities are not optimal, making the economy unstable.]]>
<![CDATA[Pengaruh Eefktivitas Sistem Pemungutan PPN Dan Pengawasan Sistem Pemungutan PPN Terhadap Kepatuhan Wajib Pajak Pengusaha Vape (Studi Kasus Rokok Elektrik Pada Pengusaha Vape Yang Bergabung Dengan APVI di Indonesia Tahun 2019 ]]>
<![CDATA[Feren Kafitri Fardi]]>;
<![CDATA[Daryanto Hesti Wibowo]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v1i6.2875
<![CDATA[This study discusses the influence of the effectiveness of the VAT collection system and the supervision of the VAT collection system on the compliance of vape entrepreneur taxpayers. This a case study of ecigarettes on vape entrepreneurs who were members of APVI (Association of Personal Vaporizer in Indonesia) in 2019. The purpose of this study was to analyze the influence of the effectiveness of the VAT collection system and the supervision of the VAT collection system on the compliance of vape entrepreneur taxpayers. This research was conducted using a quantitative approach. The population was taxpayers who were members of APVI in 2019. The sample consisted of 116 respondents who were determined using the Slovin formula. The data analysis methods used included instrument tests consisting of validity tests, reliability tests, and descriptive statistics; assumption test; and statistical analysis consisting of multiple linear regression analysis, t test, F test, correlation coefficient and coefficient of determination (R2) carried out using the SPSS 26 application for windows. Based on the results of the study, it was found that the effectiveness of the VAT collection system has a significant influence with a tcount of 26.805 and the supervision of the VAT collection system has a significant influence with a tcount 19.323. The results of the simultaneous test (F test) show an Fcount value of 406.697 with a significance value (0.000 <0.05), so the hypothesis that the effectiveness of the VAT collection system and the supervision of the VAT collection system influence vape entrepreneur taxpayer compliance is accepted. Simultaneously these two variables have an influence of 87.8%.]]>
