Article Per Year (5 Year)
p-Index From 2021 - 2026
0.983
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Pendidikan Jurnal Akuntansi dan Keuangan Syariah - ALIANSI JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Aplikasi Perpajakan
Ashar Basyir
Universitas Gunadarma
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Analisis Penerapan Perencanaan Pajak Final (Final Tax Planning) Melalui Revaluasi Aktiva Tetap Pada PT Astra Internasional Tbk Erny Pratiwi; Ashar Basyir
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8436

Abstract

Fixed asset revaluation is a revaluation of the company's fixed assets resulting from an increase in the value of these fixed assets on the market or due to a low value of fixed assets in the company's financial statements due to devaluation or other reasons, so that the value of fixed assets in the financial statements does not reflect the actual value. reasonable. The purpose of this study is to find out and analyze the application of fixed asset revaluation and planning for tax implementation through fixed asset revaluation of financial reports at PT Astra International Tbk for the 2019-2021 period.In this study, the objects taken were companies engaged in the automotive, financial services, heavy equipment, mining, construction and energy, agribusiness, infrastructure and logistics, information technology, and property sectors, namely PT Astra International Tbk. The type of data used in this study is quantitative data and the source of data obtained is secondary data with data collection techniques using literature and documentation. Then it is processed using descriptive analysis techniques and quantitative analysis by describing the reality that exists at PT Astra International Tbk and comparing it with standard theory so that a conclusion is obtained.Based on the research results, the company has implemented a fixed asset revaluation of its financial statements using the partial revaluation method. Planning for tax implementation through revaluation of fixed assets at PT Astra International Tbk provides changes to the company's income statement, namely savings on the final tax burden. The fixed asset revaluation policy implemented by PT Astra International Tbk has an impact on increasing the book value of fixed assets.
Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Ghina Kemala Dewi; Ashar Basyir
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 6 No. 2 (2023): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v6i2.281

Abstract

This research aims to determine the influence of managerial ownership, institutional ownership, board of commissioners, audit committee and the simultaneous influence of Good Corporate Governance indicators on the financial performance of Bank Raya Indonesia. The type of data used is quantitative data and the data used in this research is secondary data in the form of annual financial reports obtained through IDX and the official Bank Raya Indonesia website. The collection technique uses documentation studies. This research uses multiple linear regression analysis techniques using data processing tools, namely SPSS. The results of this research are that managerial ownership in good corporate governance partially has no effect on the company's financial performance with the test results showing a significance value of 0.115 or greater than 0.05. Institutional ownership of good corporate governance partially has no effect on the company's financial performance with the test results showing a significance value of 0.811 or greater than 0.05. The independent board of commissioners on good corporate governance partially has no effect on the company's financial performance with the test results showing a significance value of 0.354 or greater than 0.05. The audit committee on good corporate governance partially influences the company's financial performance with the test results showing a significance value of 0.008 or less than 0.05. Managerial ownership, institutional ownership, independent board of commissioners and audit committee on good corporate governance simultaneously influence the financial performance of Bank Raya Indonesia, the significance result is 0.006 < 0.05 and obtains a ftable value of 6.39, which means fcount ≥ ftable, namely 20.318 ≥ 6.39.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY, DAN TOTAL ASSET TURNOVER TERHADAP PERTUMBUHAN LABA PERUSAHAAN BUMN Ashar Basyir; Wigiyanti; Dyah Palupi; Rizki Muti Agustiani
Jurnal Ekonomi dan Pendidikan Vol. 22 No. 2 (2025)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jep.v22i2.94557

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan, yaitu Current Ratio, Debt to Equity Ratio, Return on Equity, dan Total Asset Turn Over terhadap pertumbuhan laba pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) baik secara parsial maupun simultan. Objek dari penelitian ini adalah Perusahaan BUMN yang tercatat pada BEI periode 2020-2024. Dengan metode purposive sampling, maka sesuai kriteria terdapat 17 perusahaan yang menjadi sampel pada penelitian ini. Metode analisis yang digunakan dalam penelitian ini adalah regresi data panel dengan bantuan Eviews 12. Berdasarkan hasil penelitian menunjukkan Current Ratio berpengaruh terhadap pertumbuhan laba. Debt to Equity Ratio tidak berpengaruh terhadap pertumbuhan laba. Return on Equity tidak berpengaruh terhadap pertumbuhan laba. Total Asset Turn Over tidak berpengaruh terhadap pertumbuhan laba. Berdasarkan hasil uji f atau secara simultan Current Ratio, Debt to Equity Ratio, Return on Equity, Total Asset Turn Over tidak berpengaruh terhadap pertumbuhan laba.
Evaluasi Kinerja Keuangan PT Indofood CBP Sukses Makmur Tbk Berdasarkan Laporan Keuangan Ashar basyir; Dini Andriyani; Aldila Kurnia Dian Permata Sari; Noor Muhammad Adipati
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.502

Abstract

This study aims to examine the financial performance of PT Indofood CBP Sukses Makmur, Tbk based on financial statement analysis for the 2022–2024 period. The study employs a descriptive quantitative method using secondary data in the form of the company’s financial statements for the 2022–2024 period obtained from the Indonesia Stock Exchange and the company’s official website. Data were collected through literature review and documentation, and subsequently analyzed using the Cash Coverage Ratio to Interest (CKB), Cash Coverage Ratio to Current Liabilities (CKHL), and Capital Expenditure Ratio (PM) to assess the company’s financial performance. The results indicate that the financial performance of PT Indofood CBP Sukses Makmur, Tbk during the 2022–2024 period, based on the analysis of the Cash Coverage Ratio to Interest (CKB), Cash Coverage Ratio to Current Liabilities (CKHL), and Capital Expenditure Ratio (PM), experienced fluctuations but generally remained in a safe condition. This indicates that the company is able to meet its short-term obligations, cover interest expenses, and maintain cash flow stability to support capital expenditures and business sustainability.
ANALISIS KESESUAIAN PENERAPAN PSAK NO. 46 TENTANG PAJAK PENGHASILAN TERHADAP PAJAK TANGGUHAN: 1-15 Wigiyanti Wigiyanti; Ashar Basyir; Erny Pratiwi; Windi Astuti; Yunni Yuniawaty
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.574

Abstract

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) No. 46 concerning Income Taxes at PT Jasa Marga (Persero) Tbk during the 2021–2023 period. The study employed a qualitative descriptive approach using secondary data obtained from the company's consolidated financial statements, Notes to the Financial Statements, PSAK No. 46, and applicable tax regulations. Data were collected through documentation, while data analysis was conducted using a descriptive analysis method by comparing the company's accounting practices with the provisions of PSAK No. 46, particularly regarding the recognition, measurement, presentation, and disclosure of deferred taxes. The findings indicate that PT Jasa Marga (Persero) Tbk has adequately implemented PSAK No. 46 in the preparation of its financial statements. The company has consistently presented and disclosed deferred tax assets and deferred tax liabilities in accordance with the applicable accounting standards. Deferred taxes arose from temporary differences related to long-term employee benefit expenses, allowance for impairment losses on receivables, lease liabilities, as well as differences between accounting and tax treatments of certain transactions. Deferred tax liabilities increased throughout the study period; however, this increase did not adversely affect the company's financial performance, as reflected in the growth of profit before tax, total assets, and total equity.
Co-Authors Aldila Kurnia Dian Permata Sari Dini Andriyani Dyah Palupi Erny Pratiwi Ghina Kemala Dewi Noor Muhammad Adipati Rizki Muti Agustiani Wigiyanti Wigiyanti Wigiyanti Windi Astuti Yunni Yuniawaty