Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Syariah - ALIANSI JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Ashar Basyir
Universitas Gunadarma
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 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.
Co-Authors Erny Pratiwi Ghina Kemala Dewi