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Moermahadi Soerja Djanegara
Institut Bisnis dan Informatika Kesatuan
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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Penerapan SAK ETAP Dalam Penyusunan dan Penyajian Laporan Keuangan Fauzi, Rian; Pramiudi, Udi; Djanegara, Moermahadi Soerja
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 3 (2018): JIAKES Edisi Desember 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i3.302

Abstract

This research was conducted at the Toko Besi Sumber Baja Mandiri which is located at Jalan Raya Pangkalan 2 Kedung Halang, Bogor City. The purpose of this study was to find out how the process of preparing and presenting financial statements at the Toko Besi Sumber Baja Mandiri and knowing how the implementation of SAK ETAP regarding the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. This study uses a qualitative descriptive method in which the authors describe how the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri and how the implementation of SAK ETAP about the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. Research results show that the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri is very simple and the preparation and presentation of financial statements based on SAK ETAP at the Sumber Baja Mandiri iron shop if applied includes recording transactions into general journals, posting to general ledgers and presenting financial statements which consists of income statement and retained earnings, balance sheet, and cash flow statement. Keywords: financial statements, SAK ETAP
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Dalam Pengajian Laporan Keuangan Sutarti, Sutarti; Djanegara, Moermahadi Soerja; Handono, Aldy Dwi
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.845

Abstract

The purpose of this study was to analyse the application of SAK ETAP inconjunction with the presentation of financial statements in the PDAM Tirta Pakuan Kota Bogor. The analysis is perfomed to determine how financial statements of PDAM Tirta Pakuan are already in accordance with SAK ETAP. The analysis conducted in this study using a descriptive qualitative method while selected data sources are secondary data from financial statements. The selected data collection procedures are literatures and records, field research and interview. The results showed that the cooperative PDAM Tirta Pahcan Kota Bogor has been making adjustments in applying SAK ETAP in the presentation of financial statements, but still not all the adjustments in the SAK ETAP has been applied in the presentation offinancial statements consisting of a balance sheet, profit/loss, change in equity, and cash flow statements. Cooperative PDAM Tirta Pakuan Kota Bogor using SAK ETAP with reporting guidelines are still largely the same as before adopting IFRS GAAP. In general, there are not many significant changes occured. In other words, there was no significant effect happens on the application of GAAP in the financial statements cooperative SAK ETAP PDAM Tirta Pakuan Kota Bogor. Keyword : SAK ETAP, Presentation of Financial Statements
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020 Hani Prisela Oktaviani; Nurul Asfiya; Moermahadi Soerja Djanegara
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1603

Abstract

The case of the Covid-19 pandemic for two years has had an impact, one of which is the economy of both the country, society and companies. Many companies have decreased revenue so that it directly affects profit, even some companies go bankrupt. So that this pandemic condition can trigger the emergence of earning management actions carried out by the company so that the financial statements presented look good. The number of cases that occur in companies due to earning management practices, makes company actors do various ways to minimize the payment of corporate taxes. The case of earning management is done by reporting profits or profits that are not too large, so that it has an impact on the lack of tax payments. This research aims to: 1) To find out the effect of Tax Planning on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 2) To find out the effect of Deferred Tax Expense on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 3) To find out the effect of Managerial Ownership on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 4) To find out Tax Planning, Deferred Tax Expense, and Managerial Ownership simultaneously on Earning Management Management in primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period. This research method uses multiple linear regression analysis with quantitative methods. The population in this study was 87 primary consumer companies listed on the Indonesia Stock Exchange in 2018-2020. The number of samples used is 36 samples with sample withdrawal using purposive sampling. The data source in this study used secondary data obtained from each company's annual report and then the data was processed using SPSS version 26. Partial test results (Test t) show that the Tax Planning variable has no effect on Earning Management, the Deferred Tax Expense variable has an effect on Earning Management, and the Managerial Ownership variable has an effect on Earning Management. Simultaneous test results (Test F) show that all independent variables namely Tax Planning, Deferred Tax Expense, and Managerial Ownership collectively affect Earning Management. Keywords: Tax Planning, Deferred Tax Expense, Managerial Ownership, Earning Management
Co-Authors Elsyah Elsyah Handono, Aldy Dwi Hani Prisela Oktaviani Kurniawan Kurniawan Livia Ivonie Maicella Chandra Haryadi Muhammad Nuruzzaman Nurul Asfiya Rian Fauzi Ritawati Ritawati Siti Ita Rosita Skundita Praktikno Sudradjat Sudradjat Sudradjat Sudradjat Sutarti Sutarti Triandi Triandi Udi Pramiudi Wakhyudi Wakhyudi Yonathan Danusaputra