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All Journal Binus Business Review Jurnal ULTIMA Accounting Journal of Accounting Research, Organization and Economics (JAROE)
Stefanus Ariyanto, Stefanus
Bina Nusantara University
Economics, Econometrics & Finance Social Sciences

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Penerapan PSAK Adopsi IAS 41 Agriculture Ariyanto, Stefanus; Sukendar, Heri; Kurniawati, Heny
Binus Business Review Vol 5, No 1 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i1.1208

Abstract

This study aims to determine whether the application of PSAK adopted from IAS 41: Agriculture should be applied to State-Owned Enterprises, especially the plantation SOE. So that the SOE financial information produced becomes more useful for decision-making. Furthermore, this study wants to answer what benefits can be obtained from the implementation of this standard on the plantation-based SOE. The main characteristic of IAS is the use of fair value model for biological assets owned by the agriculture-based entity. The use of this model raises a lot of controversy, primarily, associated with relevant quality and reliability of the information it produces. Research used qualitative method with data collection through literature study, survey, interview, and observation. Survey and interview were divided into two major parts, which were: on the compilers of financial statements and the stakeholders. From this study it can be concluded that the PSAK based on IAS 41 have not to be implemented yet in the near future due to IAS 41 will undergo quite significant revision. Currently, the State-Owned Enterprises could use the PSAK plantation SOE that has been issued.
Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada PT Saptawira Adhitama Tour & Travel Ariyanto, Stefanus; Wijaya, Kartika
Binus Business Review Vol 2, No 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1238

Abstract

Mulai tahun 2011, setiap entitas tanpa akuntabilitas publik diberikan pilihan menggunakan PSAK umum atau SAK ETAP. Sekali entitas memilih PSAK Umum maka tidak dapat merevisinya kembali. Oleh karena adanya isu strategis ini, maka entitas tanpa akuntabilitas publik yang sudah menerapkan PSAK Umum perlu mempertimbangkannya kembali dengan cermat. Tujuan penelitian ini adalah untuk menyusun panduan implementasi SAK ETAP bagi entitas yang ingin menerapkan standar tersebut. Metode penelitian yang digunakan adalah penelitian explanatory yang bersifat deskriptif kualitatif. Penelitian ini menggunakan data primer yang diperoleh langsung dari PT Saptawira Adhitama Tour & Travel yang merupakan entitas tanpa akuntabilitas publik dan bergerak dalam industri jasa perjalanan wisata. Selama ini perusahaan menyusun laporan keuangan hanya untuk pihak internal dan pihak IATA dalam memenuhi kewajiban pelaporan afiliasi. Standar yang diikuti dalam menyusun laporan keuangan adalah campuran antara PSAK Umum dan non PSAK. Setelah mengimplementasikan SAK ETAP pada perusahaan, dapat ditarik kesimpulan bahwa dalam menerapkan SAK ETAP terdapat beberapa langkah yang harus diikuti entitas seperti; penyusunan neraca awal dengan mengakui dan tidak mengakui pos-pos Aset dan Kewajiban yang dipersyaratkan dalam SAK ETAP, mereklasifikasikan pos-pos yang diakui sebagai suatu jenis Aset, Kewajiban, dan komponen Ekuitas berdasarkan SAK ETAP dan menerapkan SAK ETAP dalam pengukuran seluruh Aset dan Kewajiban yang diakui Terdapat beberapa perbedaan dalam proses pencatatan akuntansi sebelum dan sesudah menggunakan SAK ETAP. Prinsip-prinsip akuntansi yang sudah sesuai dengan SAK ETAP harus dilanjutkan secara konsisten. 
Analysis of Factors That Affects the Capital Structure within Companies Included in the Index of LQ45 during 2011 - 2013 Rufina, Dominica; Ariyanto, Stefanus; Lesmana, Theresia
Binus Business Review Vol 6, No 3 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i3.946

Abstract

This study aims to determine the factors of ROA, Asset Structure, Sales Growth, and Firm Size affecting Capital Structure. The population in this study is the companies included in the Index LQ45 Indonesia Stock Exchange from the period 2011 to 2013, the data of a total of 270 listed companies in LQ45 during that period, only 90 corporate data that successively included in the index LQ45. The data used in this study uses secondary data from the Indonesia Stock Exchange website www.idx.co.id. In the process of data analysis and testing the assumptions of classical hypothesis testing using multiple linear regression analysis using SPSS v20.00. The results showed that partially variable ROA, Asset Structure, and Firm Size has a significant influence on the Capital Structure, Growth Sales whereas variable has no influence on the Capital Structure. Simultaneously ROA, Asset Structure, Sales Growth, and Firm Size effect on Capital Structure.
ANALISIS PERBEDAAN TINGKAT PROFITABILITAS SEBELUM DAN SESUDAH PENGUNGKAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) PADA PERUSAHAAN DALAM INDUSTRI PERTAMBANGAN DAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Herry, Yustina; Ariyanto, Stefanus
Binus Business Review Vol 3, No 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1268

Abstract

The main purpose of the company used to gain maximum profits, now has changed with more attention to environmental and social aspects (triple bottom line) in order to create balance in the implementation. The research was conducted with the aim to analyze whether there are differences in the level of profitability as seen from the ratio of profitability, namely NPM (Net Profit Margin), ROA (Return on Assets) and ROE (Return On Equity) both before and after the disclosure of Corporate Social Responsibility. The sample used in this study is companies in the mining and pharmaceutical industries listed in the Indonesia Stock Exchange disclosing CSR in the period of 2003-2008 in the annual report or separate sustainability report. There are 10 samples taken by purposive sampling method, which meets the criteria. Data were analyzed using SPSS 16.0. Hypothesis testing is performed using paired two-sample test (paired sample t-test). The result of research indicates that there are no difference in profitability at the time before and after the disclosure of CSR. 
Penerapan Perencanaan Pajak Penghasilan pada Fa Trico Paint Factory Ariyanto, Stefanus; Hartanto, Andrew
Binus Business Review Vol 2, No 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1118

Abstract

The most important parts of government income comes from taxes, especially income taxes. The different point of view arises between government and tax payer. While the government try to increase the tax income, the taxpayers always intend to minimize their tax burden by implementing tax management/plannning. This paper is a case study in FA Trico Paint Factory (FA TPF) that try to reperforming company’s income tax return preparation with the main purpose to minimize company tax burden, while it is still comply with tax regulations in Indonesia. This approach could be an alternative for the company to restate it’s annual income tax return, to avoic fines and charges for not comply with the regulations, and minimize it’s income tax expense by approximately 10% per year. 
Analisis Faktor-Faktor yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Lingkungan Kantor Pelayanan Pajak Pratama, Tigaraksa Tangerang Tantio Dharma, Maya; Ariyanto, Stefanus
Binus Business Review Vol 5, No 2 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i2.1008

Abstract

Tax collection is not an easy matter. Active participation from the tax authorities also requires the willingness of the taxpayer. A public reaction can be seen from the taxpayer’s willingness to pay taxes. Willingness and awareness to pay taxes represent a value contributed by someone (which has been determined by regulation). Tax is used to finance public expenditures without any direct benefit. Taxpayer’s awareness about taxation functions as state funding is needed to improve tax compliance and to determine the level of tax compliance in implementing their tax obligations. Limitation of the scope of this study is the effect of the level of awareness of paying taxes, taxpayer’s understanding about tax benefits, tax penalties, and understanding of service quality to the tax authorities of individual taxpayer compliance in the fulfillment of tax obligations, as well as restricted to data obtained through questionnaires received and filled by the individual taxpayer of Tigaraksa Pratama Tax Office area. Data were obtained through questionnaire and processed and analyzed using parametric statistical tests and multiple linear regression with 4 independent variables and one dependent variable resulted in the conclusion that the factors that most influence taxpayer compliance in carrying out its tax liability is the use of sanctions against taxpayers who do not carry out its obligations under applicable legislation.
Pengaruh Kompetensi dan Pelaksanaan Audit Internal dalam Menunjang Efektifitas Pengendalian Internal Penjualan Elisia, Elisia; Ariyanto, Stefanus
Binus Business Review Vol 1, No 2 (2010): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v1i2.1106

Abstract

PT Inti Dufree Promosindo is a subsidiary of PT Sona Topas Tourism Industry, Tbk. The company is one of the biggest retail companies that sell local and imported products. This business is also called duty free shop. PT. Inti Dufree Promosindo have problems in evaluate the infuence of the effectiveness of its internal audit function towards sales internal control due to large number of sales transactions occurred. The research result shows that the auditor competence and audit process variable have low but significant influence to sales internal control effectiveness (Coefficient determination 22.7%), and so that the audit process variable that have low but significant influence to sales internal control effectiveness (Coefficient determination 36.8%). However, the combination of the two variables tested with linear regression shows that both variables simultaneously have strong influence to sales internal control effectiveness. Based on the result of multiple linier regression analysis the determination coefficient is 47, 4%. This shows that auditor competence and audit process simultaneously have a significant effect in supporting internal sales control effectiveness. 
Audit Operasional Atas Siklus Pendapatan pada PT New Inti Furnindo Cabang Bandung Ariyanto, Stefanus; Yanti, Juli
Binus Business Review Vol 3, No 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1296

Abstract

PT New Inti Furnindo Branch Bandung is a private company engaged in the knock-down furniture trade, ,which is a branch of the PT New Inti Furnindo Branch Jakarta. The products sold are produced centrally in Jakarta. The problems faced by this company are annual sales that never meet the targets set by the head quarter, the problems in the organizational structure and procedures of sales and cash receipts that are considered less effective and efficient in achieving corporate objectives. The method used to examine the issue is to do a descriptive analysis to compare the current condition with criteria or standards that should be implemented, examined data relating to the companys revenue cycle and then make direct observations on the implementation of sales procedures, and conduct interviews with officials related to findings. The results indicate that the sales target setting is not effective, the establishment of sales procedures and organizational structures that are inefficient. This condition will cause the company less economies, which in turn affect the company’s going concern.
DETERMINAN NILAI PERUSAHAAN PUBLIK MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI 2015-2019 Adityaputra, Stephanus Andi; Ariyanto, Stefanus
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1882

Abstract

This research examines several determinants that may have effect to firm value of the consumer goods manufacturing sector in Indonesia in 2015-2018, proxied with Price to Book Value (PBV). The factors that are thought to to have effect against firm value are Price Earning Ratio (PER) which shows potential future profits and investment choices, financial leverage (DER) which reflects the comparison between source of firm's funding, Dividend Payout Ratio (DPR) which is a factor that attracts investor interest, and Return on Equity (ROE) which reflects the ability of the firm to generate net income from its equity. This research is important because firm value is a reflection of the shareholder's welfare. The study reveals that DER negatively and significantly influence the PBV, as well as significant effect of all other independent variables simultaneously on PBV. Keywords: Firm Value, financial leverage, Dividend Payout Ratio, Price Earning Ratio, Return On Equity.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN CAPITAL INTENSITY RATIO TERHADAP TAX AVOIDANCE Bandaro, Ledya Akmal Syaflet; Ariyanto, Stefanus
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1883

Abstract

This research aims to study the factors affecting Effective Tax Rate as a ratio indicates the efficiency of tax burden management by companies. The factors are Return on Assets (ROA), Ukuran Perusahaan (SIZE), Leverage (LEV), Managerial Ownership (KPM) dan Capital Intensity Ratio (CIR). Research sample were taken from the population of public manufacturing companies in Indonesia for the period 2016-2018, selected with predetermined criteria, resulting 55 companies from the population. The data is analysed using linear regression technique. This research reveals that the only variable that has significant influence towards Effective Tax Rate is Return on Assets and all the variables are simultaneously have effect towards Effective Tax Rate. Keywords: Return on Assets, leverage ratio, Firm Size, Managerial Ownership, Capital intensity, tax avoidance, effective tax rate.
Co-Authors Adityaputra, Stephanus Andi Andrew Hartanto Bandaro, Ledya Akmal Syaflet Dominica Rufina, Dominica Elisia Elisia, Elisia Heny Kurniawati Heri Sukendar, Heri Juli Yanti, Juli Karsam Karsam Kartika Wijaya, Kartika Louis, Nadya Regina Maya Tantio Dharma, Maya Putro, Dian Permana Theresia Lesmana, Theresia Yustina Herry, Yustina