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All Journal Jurnal STIE Semarang (Edisi Elektronik) JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi
Fandil Fandil
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENERAPAN PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) Fandil Fandil; Sarbullah Sarbullah
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.166

Abstract

Abstract. Problem that MSME actors generally experience is limited understanding of accounting and ability in accounting. This causes MSMEs to use simple recording by recording cash receipts and disbursements. This study aimed to analyze application of financial statements based on Financial Accounting Standards for Micro, Small and Medium Entities (SEK-EMKM) at UD UMKM. Andalan Jaya. This type of research uses qualitative research. Research design uses qualitative descriptive method. This research was conducted at UD UMKM. Andalan Jaya in Tegal Regency. Kind of data used is primary data. Primary data from this study came from respondents' answers. Data is obtained by conducting interviews, observation, and direct documentation. Data were analyzed using basic accounting in preparing financial statements at UD Andalan Jaya based on 2018 Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) literature. Results show that UD Andalan Jaya does not have financial statements and only has records of sales and purchase transactions, so this is not by guidelines of Financial Accounting Standards for Micro, Small and Medium Entities. This study resulted in UD Andalan Jaya's financial position for December 31, 2020, as follows Assets IDR 1,795,099,224, Liabilities IDR 750,000,000, Capital IDR 1,045,099,224, and Net profit IDR 240,099,224.
EFFECTIVE TAX RATE DITINJAU DARI PROFITABILITY, LEVERAGE DAN SIZE PADA PERUSAHAAN SEKTOR KONSTRUKSI DAN BANGUNAN Desyani Purwaningrum; Fandil Fandil
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.647

Abstract

Tax Avoidance adalah proses pengendalian tindakan agar terhindar dari konsekuensi pengenaan pajak yang tidak dikehendaki Tujuan penelitian ini adalah untuk mengetahui pengaruh profitability, leverage, dan size terhadap effective tax rate. Populasi dalam penelitian ini adalah Perusahaan Sektor Konstruksi dan Bangunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 yang berjumlah 23 perusahaan. Sampel dalam penelitian ini menggunakan metode Purposive Sampling, di mana diperoleh sampel sebanyak 10 perusahaan. Variabel independen dalam penelitian ini adalah Return On Asset, Leverage dan Size, variabel dependen dalam penelitian ini adalah Effective Tax Rate. Metode pengumpulan data menggunakan dokumentasi. Metode analisis yang digunakan adalah uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Profitability berpengaruh signifikan terhadap Effective Tax Rate. Leverage, Size tidak berpengaruh signifikan terhadap Effective Tax Rate. Angka koefisien determinasi (Adjusted R Square) sebesar 0,0175. Hal ini berarti bahwa pengaruh profitability, leverage, dan size berperan sebesar 17,5% dapat menjelaskan Effective Tax Rate.
Co-Authors Desyani Purwaningrum sarbullah sarbullah