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PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019) Pingkan Meilintang; Lihan Rini Puspo Wijaya; Destia Pentiana
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 1 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i1.6206

Tax revenues are still the largest contributor with a contribution of 82% of the total state revenues that are useful in the implementation of national development. However, the purpose of the government to maximize revenue from the taxation sector is contrary to the objectives of the company as a taxpayer. In accordance with the assumption that taxes are considered a burden, there is a desire to reduce taxes through tax avoidance. Supervision and expediatory of audit planning conducted by the company to reduce the tax burden then the responsibility is given to the audit committee. An audit committee with the authority it has will be able to prevent deviant actions related to the company's financial statements. So that with the audit committee in the company can minimize the occurrence of tax avoidance practices. In addition, the quality of audits is getting better, and it will be increasingly difficult to do tax avoidance. Based on the exposure, researchers want to know the influence of the audit committee and the quality of audits on tax avoidance. This research was conducted on 57 manufacturing companies registered with the IDX 2017-2019. Research uses secondary data and data sources from the res IDX website. The analysis conducted on this study is a test of classical assumptions and multiple regressions. The results of the study found that the audit committee partially affected tax avoidance and the quality of audits partially had no effect on the tax enforcement of manufacturing companies.

Perbandingan Kinerja Keuangan Koperasi Konvensional Dan Koperasi Syariah Di Kota Bandar Lampung Nurmala Nurmala; Damayanti Damayanti; Eksa Ridwanysah; Destia Pentiana
Jurnal Ilmiah ESAI Vol 12 No 1 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i1.1085

There are 740 cooperatives registered in Bandar Lampung, but more than 50% aresuspended. Of these, only a few are actively reporting their financial performance in the formof complete financial statements. Therefore the author assumes that it is important to analyzethe comparison financial performance of conventional cooperative and of Islamiccooperatives in the city of Bandar Lampung. The overall financial performance ofcooperatives is assessed based on the regulation of the State Minister for Cooperatives andSmall and Medium Enterprises of Republic of Indonesia Number: 14 / PER / M.KUKM / XII /2009. The assessment of cooperative health includes capital, quality of productive assets,management, efficiency, liquidity, independence and growth, and cooperative identity. Toassess the financial performance of sharia cooperatives is based on the regulations of theMinister of Cooperatives and Small and Medium Enterprises No. 35.3 / Per / M.KUKM / X /2007. In addition to cooperative health assessments covering capital, quality of productiveassets, management, efficiency, liquidity, independence and growth, and identity ofcooperatives, there is an assessment of compliance with Islamic principles. The objects in thisstudy are cooperatives that actively reported their finances to the cooperative service in 2015and 2016. There are 24 conventional and sharia cooperative financial reports analyzed.Based on the analysis, the financial performance of conventional cooperatives gets a finalscore of 67.15 while the sharia cooperative gets the final score amounting to 74.13. The valueindicates that conventional cooperatives and Islamic cooperatives are equally healthy.Nevertheless, it can be said that the financial performance of Islamic cooperatives is betterthan that of conventional cooperatives.

Pemahaman dan Kepedulian Penerapan Green Accounting: Studi Kasus UKM Tahu Tempe di Kota Bandar Lampung Destia Pentiana
Jurnal Ilmiah ESAI Vol 13 No 1 (2019)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v13i1.1271

The general objective of this study is to find out whether: 1) the SMEs of tofu and tempe in Bandar Lampung city have knowledge of the concept of green accounting 2) the SMEs of tofu and tempe in Bandar Lampung city care about the environment. The type of data used in this study is primary data, namely by interviewing and distributing questionnaires to the businessmen of tofu and tempe in Bandar Lampung city. Based on the results of the questionnaire, it was found that the understanding of the perpetrators of SMEs of tofu and tempe in Bandar Lampung city is still low because the preference of the interests of the actors of SMEs of tofu and tempe is still focused on operating profits not on product quality and environmental quality. The lack of awareness of environmental impacts that can affect the sustainability of its business is a factor that causes the low level of understanding. In terms of knowledge of the environmental costs, SMEs is also identified low. This is because the business actors are unable to identify what constitutes the components of environmental costs which also become a factor that causes low understanding of the SMEs. Keywords: Green Accounting, Environmental Costs, SMEs.

Penilaian Kinerja Keuangan PT KLM Ditinjau dari Rasio Keuangan dan Common Size untuk Periode 2009-2013 Alfaizah Alfaizah; Destia Pentiana; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 13 No 1 (2019)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v13i1.1272

The purposes of this study are to (a) calculate and analyze the financial performance at PT KLM when measured by financial ratios for the 2009-2013 period, and (b) calculate and analyze financial performance at PT KLM if measured by Common Size Analysis for the 2009-2013 period. The data analysis method used in this final project report is quantitative descriptive analysis of financial statements. The analysis used in the preparation of this study is financial ratio analysis and common size analysis. Financial ratios in the form of liquidity ratios (CR and QR), solvency ratios (DAR and DER) and profitability ratios (NPM, ROA and ROE) as well as common size analysis of PT KLM's income statement and balance sheet for the 2009-2013 period. Based on the results of the research on the financial performance of PT KLM with financial ratios, the financial condition of PT KLM is still dominated by debt, causing the health of the company to be generally categorized as bad while based on a common size analysis that the average balance sheet component is volatile and the trend is unstable. In 2011, 2012 and 2013 PT KLM experienced a decrease in the percentage of its current debt, while from the common size income statement it was found that the trend of the HPP component decreased from 2009-2013 and was offset by the increase in net income each year for 5 periods.Keywords: performance, financial ratio, common size.

Audit Tata Kelola Teknologi Informasi dengan Pendekatan COBIT 5: (Studi Pada Dinas Komunikasi dan Informatika Kabupaten Pringsewu) Endah Yuni Puspitasari; Oki Arifin; Destia Pentiana
Jurnal Ilmiah ESAI Vol 14 No 1 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i1.2385

This research was qualitative aiming to reveal the extent to which the management of the Office of Communication and Informatics (Diskominfo) of Pringsewu has accorded the APO domain (align, plan, organize) on COBIT 5 framework. It was also intended to measure the capability level of the planning of the IT management at Diskominfo of Pringsewu based on COBIT 5 framework. The APO domain has thirteen processes related to the strategy, planning, identification, and contribution of IT to achieve the organizational goals. Diskominfo currently has the master plan of the development of e-government, but it has not applied any evaluation process yet. It is because there has been no policy related to the evaluation process from either inside or outside organization. The results of this study have indicated that the capability level of the APO domain is 45.77% which falls in the level one rate which means that it is partially achieved. This study shows that, currently, Diskominfo of Pringsewu has not possessed some important components in the development process of information technology management, namely service quality management, risk management, and information security management system.

Penilaian Tingkat Kesehatan Bank Perkreditan Rakyat XYZ dengan Metode Camel (Periode 2017-2018) Devi Rizka Sari; Destia Pentiana; Arif Makhsun
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2388

This Final Task aims to find out the health level of people's credit banks in BPR XYZ in 2017 and 2018 by using the CAMEL method. This CAMEL method is based on the Decree of the Board of Directors of Bank Indonesia No. 30/12/KEP/DIR dated April 30, 1997 regarding the Procedures for Assessing the Health Level of The People's Credit Bank. The type of data used is secondary data in the form of bank management questionnaires that include general management and risk management and bpr xyz financial statements for the period 2017 - 2018. Data collection techniques are using documentation methods. The data analysis technique used is a quantitative analysis technique. The working procedure performed by the author is to calculate the ratio of each CAMEL component, calculate the credit score ratio and the credit score of factors, then sum up the entire credit score of factors and determine the category of BPR health predicate. The results of data analysis and discussion showed that the health level of BPR XYZ in 2017-2018 based on the CAMEL method received the title OF SEHAT.

Pengakuan, Pengukuran, Dan Penyajian Aset Biologis pada PT. XYZ (Peternakan Sapi) Lutfi Bimantoro; Irawan Irawan; Destia Pentiana
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2390

Final Project Report aims to explain whether the recognition, measurement and presentation of biological assets at PT XYZ is in accordance with the accounting standards set by PSAK No. 69. The source of data for writing this final project report is secondary data using the documentation data collection method. The data analysis method used by the author in preparing the final project report is a descriptive method with a quantitative approach. The author discusses the recognition, measurement, and presentation of biological assets at PT. XYZ whether it is in accordance with accounting standards in force in Indonesia, namely PSAK No.69. There are differences in recognition, measurement and presentation according to PT. XYZ and PSAK No.69 must be adjusted.

Pengaruh Arus Kas Operasi dan Laba Bersih pada Dividen Kas : Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019 Rudi Andrean; Destia Pentiana; Dian Nirmala Dewi
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.v16i1.2412

This study aimed to determine the effects of operating cash flows and net income on dividend cash. The hypothesis taken was that H1 was the effect of operating cash flow on cash dividends and H2 was the effect of net income on cash dividends. The population of this study were food and beverage companies registered in Indonesia Stock Exchange (IDX) in 2015 – 2019. The sampling method used in this study was purposive sampling, that is sample selection with certain criteria. Eight companies that met the criteria were obtained, so the total sample size was 40 samples. The data collection technique used in this study was secondary data documentation obtained by downloading financial reports published by www.idx.co.id. The data analysis technique used was multiple linear regression test by using SPSS 22. The results of this study indicate that operating cash flow has no significant effect on cash dividends, while net income has a significant effect on cash dividends.

Faktor-Faktor Yang Mempengaruhi Efisiensi Investasi Pada Sektor Infrastruktur, Utilitas Dan Transportasi Tahun 2018-2022 Putri Puji Lestari; Damayanti Damayanti; Destia Pentiana
Cerdika: Jurnal Ilmiah Indonesia Vol. 4 No. 12 (2024): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v4i12.2347

Penelitian ini bertujuan untuk mengidentifikasi elemen-elemen yang memengaruhi efisiensi investasi dalam sektor infrastruktur, utilitas, dan transportasi selama periode 2018-2022. Latar belakang penelitian ini menunjukkan bahwa efisiensi investasi penting untuk pertumbuhan ekonomi, terutama dalam sektor tersebut. Fokus penelitian ini adalah pada variabel independen, yakni mutu laporan keuangan, tenggat waktu utang, kinerja profitabilitas, penghindaran pajak, serta kepemilikan institusional, serta dampaknya terhadap efisiensi investasi sebagai variabel dependen. Metode yang digunakan adalah analisis data dengan SPSS versi 26, melalui purposive sampling, yang menghasilkan 16 perusahaan dan 69 data observasi setelah penghapusan outlier. Hasil penelitian menunjukkan bahwa kualitas laporan keuangan dan kinerja profitabilitas berpengaruh secara signifikan terhadap efisiensi investasi, sementara tenggat waktu utang, penghindaran pajak, dan kepemilikan institusional tidak menunjukkan pengaruh signifikan. Kesimpulannya, kombinasi variabel yang dianalisis berkontribusi terhadap efisiensi investasi, memberikan implikasi penting bagi investor dan pengelola perusahaan untuk memperhatikan kualitas laporan keuangan dan kinerja profitabilitas dalam meningkatkan efisiensi investasi di sektor terkait.

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