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All Journal Jurnal Aplikasi Akuntansi Journal of Food System and Agribusiness (JoFSA) Jurnal Ilmiah ESAI
Nurmala Nurmala
Politeknik Negeri Lampung
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Evaluasi Penyajian dan Pengungkapan Piutang Pihak Berelasi Berdasarkan PSAK 7 antara PT IM dengan PT KA Riska Puji Astuti; Nurmala Nurmala; Eksa Ridwansyah
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2395

Abstract

PT IM is a subsidiary of PT KA engaged in Kwh Meter industry. PT KA purchases inventory of trade goods to PT IM which is used to meet the needs of the company's operational activities.  The recording carried out by PT IM regarding the sale to the parties in this case is that PT KA must pay attention to the provisions stipulated in the Statement of Financial Accounting Standards (PSAK) No.7 regarding the parties concerned. The purpose of this writing is to evaluate whether the presentation and disclosure of receivables of parties related to PT IM has been in accordance with PSAK No.7. The data analysis method used is a qualitative analysis method. Based on the results and discussions, the author concluded that PT IM has not fully implemented the ministry stipulated in PSAK No.7 in terms of presentation and disclosure of receivable parties.  
Penentuan Sampling Audit Menggunkan Metode Monetary Unit Sampling (MUS) pada Akun Beban Operasional PT ABC oleh KAP EFG Ria Rismawati; Nurmala Nurmala; Maryani Maryani
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2396

Abstract

This study aims to find out how to determine audit sampling conducted by KAP EFG & Partners on PT ABC's 2019 income statement, especially on the operating expense account. One of the procedures implemented by the auditor is conducting a Test Of Detail (TOD), the steps used by the auditor to carry out the procedure are audit sampling using the monetary unit sampling method. The data collection method used in the preparation of this final project is a documentation method in the form of financial reports, general ledger, and journal vouchers. The data analysis method used is a quantitative method. Based on the results and discussion, the authors conclude that there are 6 items that can be sampled with the number of each item being 1 transaction with an interval of Rp. 218,963.943.
Analisis Implementasi Perencanaan Audit Laporan Keuangan Berdasarkan Standar Profesional Akuntan Publik pada KAP FAR Dimas Febri Ardiansah; Irawan Irawan; Nurmala Nurmala
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2398

Abstract

This writing aims to analyze the audit planning of KAP FAR's financial statements, whether it is in accordance with the Professional Standards of Public Accountants (SPAP). If it is appropriate to find out whether KAP FAR implements kap far financial statement audit planning. In the preparation of this final task the author uses qualitative methods and the type of data used is primary data. The results of the discussion of this final task show that KAP FAR makes audit planning papers in accordance with the Professional Standards of Public Accountants (SPAP). However, there are some that are not implemented by KAP FAR, namely analytical procedure working paper, audit team personnel, and audit risk setting.
Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2017-2019 Oky Afriyan; Nurmala Nurmala; Lihan Rini Puspo Wijaya
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2411

Abstract

The purpose of this study was to examine the effects of profitability, intensity of fixed assets, and leverage on tax avoidance by focusing on manufacturing companies registered in Indonesia Stock Exchange in the period of 2017 – 2019. Tax avoidance was a dependent variable, while profitability, fixed assets, and leverage were independent variables. The sampling method used was purposive sampling with a sample of 54 companies with the observation period of three years in a row to produce a total of 162 samples. The analysis technique used in this research was multiple linear regression analysis. Data were analyzed using SPSS 25. The results of this study indicate that profitability has an effect on tax avoidance; intensity of fixed assets has an effect on tax avoidance, and leverage has an effect on tax avoidance.  
Co-Authors Alicia Wido Belinda Choirunnisa Nurahayu Damayanti Destia Pentiana Dewi, Anita Kusuma Dhela Fajar Pratiwi Dimas Febri Ardiansah Dinny Irfani Dwi Puji Hartono Eksa Ridwanysah Endang Asliana Evi Yuniarti Fitriani Irawan Irawan Lihan Rini Puspo Wijaya Maryani Maryani Oky Afriyan Ria Rismawati Ridwansyah, Eksa Riska Puji Astuti Rusmianto Rusmianto Wahyu Gustina