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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan E-Coops-Day : Jurnal Ilmiah Abdimas Jurnal Riset Manajemen Indonesia
Innas Susantira Katuruni
Universitas Koperasi Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pelatihan Pemanfaatan Digitalisasi Koperasi dan Pengelolaan Laporan Keuangan Susantira Katuruni, dkk, Innas
E-Coops-Day Vol. 5 No. 2 (2024): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoopsday.v5i2.4695

Abstract

KPRI ISI Surakarta is a cooperative whose members are all ISI Surakarta Civil Servants and has several business units, namely shops, coffee shops (Kopi Paseban), savings and loan units. KPRI ISI Surakarta has assets of more than 26 billion rupiah in 2023 has won several awards as a cooperative in the last few years and has an AAA rating. The coffee shop (Kopi Paseban) is one of the business units at KPRI ISI Surakarta, where this unit provides cafe services in the form of quality coffee and non-coffee drinks, equipped with meeting facilities and co-working space for cooperative members and the general public. Even though the coffee shop (Kopi Paseban) has very high assets and has been awarded as the best cooperative in Surakarta for several periods. The coffee shop (Kopi Paseban) cannot yet market it by implementing or making maximum use of social media, so the coffee shops (Kopi Paseban) have not been able to expand their market reach. Due to the significant increase in income and the ownership of quite a lot of assets, it is felt necessary for the cooperative to pay attention to the preparation of its financial reports. Apart from the coffee shop unit, there are shop units that require assistance or assistance to carry out records correctly to support the financial reporting of KPRI ISI Surakarta.
Perlakuan Akuntansi Aset Tetap Berbasis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK – ETAP) Sivanissa, Nabilla; Setiawan, Wawan Lulus; Susantira, Innas
Jurnal Riset Manajemen Indonesia Vol 5 No 4 (2023): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

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Abstract

This research aims to determine the extent of implementation of SAK-ETAP in the Mulia Consumer Cooperative. The research method used is a quantitative descriptive method. The data analysis technique used is descriptive and uses primary and secondary data. The results of this research found that the Mulia Consumer Cooperative has not fully implemented SAK-ETAP in the accounting treatment of fixed assets. Most accounting treatments are in accordance with SAK-ETAP, however, there are several accounting treatments for fixed assets that are not appropriate, namely inventory, equipment, and vehicles, which are not separated in their recording and presentation. Cooperatives do not calculate the depreciation value of vehicles, which should be calculated and recorded every year.
Dampak ukuran perusahaan, persistensi laba, alokasi pajak antar periode terhadap tax retention rate dengan pemoderasi manajemen pajak pada perusahaan manufaktur BEI 2015-2016 Katuruni, Innas Susantira
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.019 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.1528

Abstract

It is undeniable that state revenues to date have mostly come from the tax sector which is used to support national development. However, there are many opinions that make some companies think that tax is one of the burdens that can reduce the income or profit generated. Thinking like this is what makes taxpayers do various ways to minimize their tax burden, both legally and illegally. One of the steps that can be chosen is to take several tax management steps that can be taken by the company. One of them is tax planning. In the implementation of tax planning, the company's management requires a tool that is considered accurate to make observations on the level of effectiveness of tax management, one of which is the level of tax retention (tax retention rate). The level of tax retention can be used as a tool to monitor the success of the level of corporate tax management. A company will try to minimize its tax burden as an effort to improve the quality of company profits.
Pengaruh independensi, kompetensi, moral reasoning, dan skeptisisme profesional auditor pemerintah terhadap kualitas audit laporan keuangan pemerintah daerah Katuruni, Innas Susantira
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.11 KB) | DOI: 10.32670/fairvalue.v5i1.2229

Abstract

This study aims to analyze the effect of independence, competence, moral reasoning, and professional skepticism of government auditors on the audit quality of local government financial statements. The attitude of independence, competence, moral reasoning, and professional skepticism of auditors are some of the attitudes that government auditors should have in their duties to audit financial statements so as to produce audit quality in accordance with what is desired. These attitudes can be explained as the attitude of conducting the audit in accordance with the specified stages, certainty in knowing the type and amount of evidence to be collected, attitudes based on moral awareness that influence ethical decision making, and critical thinking in questioning and evaluating audit evidence. While audit quality is the ability of the auditor to find errors during the audit process and report them to interested parties. In this study using objects, including government auditors who are in the Inspectorate of the Special Region of Yogyakarta and government auditors who are in the Department of Revenue, Financial Management and Assets of the Special Region of Yogyakarta. The inspectors designated as objects consist of the Gunungkidul Regency Inspectorate, Kulonprogo Regency Inspectorate, Bantul Regency Inspectorate, Sleman Regency Inspectorate, Yogyakarta City Inspectorate, and Yogyakarta Special Region Province Inspectorate. The data obtained in this study was carried out using the primary data collection method obtained from research techniques in the form of a questionnaire.
Co-Authors Sivanissa, Nabilla Wawan Lulus Setiawan