Articles
INCOME TAX GAP: KAJIAN DESKRIPTIF DAN EMPIRIS ATAS KOREKSI PAJAK DI INDONESIA
Nuryanah, Siti;
Christine, Christine
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub
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Income tax could provide insights into the effectiveness o f tax policy and the role o f accounting. This paper examines the Indonesia income tax gap by focusing on accounts o f taxpayer ’s income statements frequently adjusted by tax auditors. The study also examines the reasons for these tax audit adjustments. This paper finds that the tax non-compliance can be traced into some accounts which are: 1) general and administrative costs; 2) COGS; and 3) sales. This study reveals that the main reason of the tax adjustments is due to the lack o f evidence or supporting documents. The other reasons are inadequate tax knowledge o f the taxpayers, the specific method o f tax audit which leads to different tax payable amounts according to the auditors, the absence o f arm ’s length transactions, and no proper book keeping by the tax payer. In addition, this paper finds the relationship between the taxable income difference and two factors, i.e. company’s turnover and type o f industry (manufacture/non-manufacture). The results of this study bring implications for the tax policy improvement in Indonesia and the harmonisation between tax regulations and accounting standards; and these would be the main contribution o f this study.
UJIAN SERTIFIKASI AKUNTAN PUBLIK: DETERMINAN, POLA KELULUSAN, DAN EVALUASI UJIAN
Gani, Lindawati;
Leo, Lianny
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub
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This study analyzes determinants of passing the Indonesia CPA exam, whether there is any pattern ofpassing the exam, and the validity and reliability of tests. The analysis shows that sex (gender) and accounting education systems do not determine the odd ofpassing the CPA exam, however the probability to pass the exam is higher for younger test-takers and those working in public accounting firms. We also obtain the evidence of a significant pattern of passing the exam. The probability of exam takers passing in the first sitting of each subject apparently approximates the probability of test-takers passing the CPA exam. There is a diminishing probability of passing the exam as exam takers repeat. Result indicates a consistent order of passing rate shown by each subject. Audit, Financial Management- Management Accounting, and Accounting Information System are the subjects which share consistent highest passing rates, followed by Financial Accounting and Tax-Law, which show the lowest passing rate. Except for Financial Management-Management Accounting, the sampled test items do not meet the minimum scores of validity and reliability. We suggest that future research include a qualitative analysis on test items and that pre-test is conducted before test items are included in the data bank.
DAMPAK KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP NILAI RELEVAN INFORMASI AKUNTANSI
Suprihatin, Siti;
Tresnaningsih, Elok
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 2
Publisher : UI Scholars Hub
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This study investigates whether the convergence of the International Financial Reporting Standards (IFRS) increase the value relevance of accounting information of firms listed on Indonesia Stock Exchange. This study covers periods pre-IFRS convergence and post-IFRS convergence during 2006-2011. We tested the value relevance of book value of equity and earnings in pre- and post- IFRS convergence. We find that on the beginning stage of IFRS convergence, earnings become more value-relevant whereas the book value of equity does not. Meanwhile, on the advance stage of IFRS convergence, we find book value of equity and earnings are more value-relevant. Besides that, this study also provides sensitivity analysis which revealed empirical result from a modification of model.
PERAN MEDIASI INSTITUSIONAL BUDAYA TERHADAP HUBUNGAN NILAI BUDAYA DAN PENGUNGKAPAN NILAI ISLAM
Violita, Evony Silvino;
Syakhroza, Akhmad;
Nasution, Mustafa Edwin
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub
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This study aims to analyze mediation role of cultural institutional element on the influence of societal values on the disclosure of Islamic values. The cultural institutional elements analyzed are legal system, capital market development, and human development. This research covers 102 Islamic banks for the data of 2010 to 2012 around the world. The study finds that capital market development is the only element that has mediation role on the influence of culture on the disclosure of Islamic values. The capital market development has a partial mediation role on the influence of humane orientation on the disclosure of Islamic values and does not have mediation role on the influence of other cultural dimension (social orientation, power distance, and uncertainty avoidance). The capital market development has direct influence rather than mediation role on the disclosure of Islamic values. Meanwhile, the study cannot prove that the other two elements have mediation role in the influence of culture on the disclosure of Islamic values.
SIMULASI PERGERAKAN TINGKAT BUNGA BERDASARKAN MODEL VASICEK
Shantika Martha;
Dadan Kusnandar;
Naomi N. Debataraja
EPSILON: JURNAL MATEMATIKA MURNI DAN TERAPAN Vol 9, No 2 (2015): JURNAL EPSILON VOLUME 9 NOMOR 2
Publisher : Mathematics Study Program, Faculty of Mathematics and Natural Sciences, Lambung Mangkurat
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DOI: 10.20527/epsilon.v9i2.11
Interest rate movements that change over time can be viewed as a stochastic process for continuous time. One model of interest rate movement for a continuous time is the Vasicek model. This study aims to describe the characteristics of interest rate movements based on the Vasicek model. In Vasicek model there are three parameters, k, θ, and σ. Based on the simulation result, it is seen that interest rate movement based on Vasicek model is mean reversion (tend to be around θ). The greater the value of k then the process of interest rate will be faster towards θ. While the greater the value of σ then the process will further deviate from θ.
Implementasi Sistem Informasi Desa di Kabupaten Bekasi
Abdul Shomad
JURNAL ADMINISTRASI DAN KEBIJAKAN PUBLIK Vol 8 No 2 (2018): JURNAL ADMINISTRASI DAN KEBIJAKAN PUBLIK
Publisher : Program Studi Ilmu Administrasi Negara, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Islam '45 (UNISMA) Bekasi
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DOI: 10.33558/akp.v8i2.1622
The implementation of village information systems by village governance is a necessity. The obligation to implement a village information system is regulated in Law Number 6 of 2014 concerning Villages. Indeed, the village information system makes it easy for the community and other stakeholders to access village data, village development and rural development. Implementation of the roles of government, programs, and village budgets becomes transparent. The accountability of implementing the government becomes more accountable. This study intends to determine the extent of understanding of the Village Head or Village Apparatus in understanding Law No. 6 of 2014 concerning Villages and how seriously the Village Head or Village Apparatus implements the Village Information System. This study applied mix-methods/combined quantitative and qualitative with the acquisition of data through survey and in-depth interviews. The results of this study found that the application of the village information system was not fully optimal. There are still villages that do not have village data and do not give access to the community to see budgets, work programs and other village policies. In fact, it is even more ironic, there are still village officials who do not know about the Village Law, even whether they only hear the name.
The Manufacturing Properties Of Galvanised Steel Sheet With Hexagonal And Tetragonal Network Of Circle Holes
Saptono, Rahmat
Makara Journal of Technology Vol. 6, No. 1
Publisher : UI Scholars Hub
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Galvanized steel sheet of 0.8 mm in thickness was drilled with circle holes of 2.5 mm diameter and spacing arranged in tetragonal and hexagonal pattern. The manufacturing properties of specimen were studied through drawing and stretching simulative test. It was concluded from the results that, at high ratio of punch to hole diameter (40/2.5), the drawing properties (LDR) of both square and hexagonal perforated sheet were slightly lower than that of solid sheet, while hexagonal perforated showing LDR somewhat higher than the square one. The stretching properties (LDH) of sheet, however, were much lower than that of solid sheet while the hexagonal perforated exhibiting LDH lower than the square one. Provided the effi ciency factor was well defi ned, which was not effective in the present experiment, the intrinsic drawing properties might be indirectly determined through the simulative test by assuming the perforated materials as an equivalent continuum.
The Selection of Materials for Roller Chains From The Perspective Of Manufacturing Process
Saptono, Rahmat
Makara Journal of Technology Vol. 7, No. 3
Publisher : UI Scholars Hub
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The selection of materials for an engineering component is not only requested by its design function and shape, but also the sequence through which it is manufactured. The manufacturing operation of roller chains involves drawing and trimming processes aimed at producing semi-finished chain drives component with a well-standardized dimension. In addition to final combination of properties required by design constraints, the ability of materials to be formed into a desired shape and geometry without failure is also critical. The objective of materials selection should therefore involve additional attributes that are not typically accommodated by the standard procedure of materials selection. The present paper deals with the selection of materials for roller chains from the perspective of manufacturing process. Ears and un-uniform wall thickness have been identified as a key problem in the mass production of component. Provided all process parameters were established, the anisotropy factor of materials is critical. Simulative test can be reasonably used to obtain material performance indices that can be added up to the standard procedure of material selection. Of three commercially available steel grades evaluated with regard to the criteria defined, one grade is more suitable for the present objective.
An Economic Analysis of Variable Rate Technology
Surjandari, Isti;
Batte, Marvin T.;
Miranda, Mario J.
Makara Journal of Technology Vol. 7, No. 3
Publisher : UI Scholars Hub
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Variable Rate Technology (VRT) offers an opportunity to improve production efficiency by allowing input applications to fluctuate in response to spatial variations in soil characteristics and nutrient levels. Society may also benefit from reduced negative externalities, such as surface and groundwater contamination, from input applications. Using a dynamic spatial model, this study examines how the interaction among variability, spatial autocorrelation, and mean level of soil fertility affects optimal sampling density and the economic gains from VRT. VRT was found to be profitable under selected conditions, and the optimal grid size will vary with these conditions. In the case where variability and mean fertility levels are significantly high associated with low spatial autocorrelation, VRT produces greater net returns than Uniform Rate Technology (URT), even with the smallest grid size to base the input application decisions. Results also demonstrate that optimal grid size increases with increased spatial autocorrelation.
Design of Product Placement Layout In Retail Shop Using Market Basket Analysis
Surjandari, Isti;
Seruni, Annury Citra
Makara Journal of Technology Vol. 9, No. 2
Publisher : UI Scholars Hub
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Retailing is an industry with high level of competition. It is a customer-based industry which depends on how it could be aware of what the customers’ needs and requirements are. One technique most used in supermarkets is the mix merchandise. The purpose of this paper is to identify associated products, which then grouped in mix merchandise with the use of market basket analysis. This association between products then will be applied in the design layout of the product in the supermarket. The process of identifying the related products bought together in one transaction is done by using data mining technique. Apriori algorithm is chosen as a method in the data mining process. Using WEKA (Waikato Environment for Knowledge Analysis) software, the association rule between products is calculated. The results found five category association rules and fourteen sub-category association rules. These associations then will be interpreted as confidence and support to become consideration for the product layout.