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Dwi Siyamsih
Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sulthan Thaha Saifudin Jambi, Indonesia
Economics, Econometrics & Finance Other

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Analisis  Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Pemerintah Daerah Kabupaten Bungo Dwi Siyamsih
Dhana Vol. 1 No. 1 (2024): JD-MARET
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/f9f50f78

Abstract

The enactment of Law Number 71 of 2010 concerning accrual-based Government Accounting Standards (SAP) brought major changes to the financial reporting system in Indonesia. These changes are expected to provide a complete picture of the financial position, present actual information regarding rights and obligations, and be useful in evaluating performance. This research aims to find out how to analyze the implementation of accrual-based government accounting standards (SAP) at the Regional Financial and Asset Management Agency (BPKAD) of the Bungo Regency Government. The method used in this research is descriptive, namely a method that first collects existing data, compiles the data and analyzes the data so that it can provide solutions to problems in the research. Based on the research results, it shows that the Bungo Regency Regional Government has presented financial reports in accordance with Accrual-Based Government Accounting Standards (SAP) by obtaining an Opinion from the Financial Audit Agency (BPK), namely Fair With Exceptions (WDP) because the recognition of fixed assets in the Bungo Regency Balance Sheet has not yet been recognized. reflects the actual conditions so that the Financial Audit Agency (BPK) does not yet believe the validity of the assets.
ANALISIS PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)(Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016) Dwi Siyamsih
Dhana Vol. 1 No. 2 (2024): DHANA-JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/evnf8542

Abstract

The aim of this research is to determine the influence of corporate governance, profitability and capital intensity both partially and simultaneously on tax avoidance. This type of research is quantitative research, and the research object is mining sector companies listed on the Indonesia Stock Exchange for the 2012-2016 period. The sample in this research consisted of 11 companies by testing the hypothesis through the classical assumption test, t test, and f test. The results of this research state that corporate governance, which is proxied by the audit committee and audit quality and capital intensity, partially has no effect on tax avoidance, while partial profitability has a significant effect on tax avoidance. Corporate governance as proxied by the audit committee and audit quality, profitability and capital intensity simultaneously have a significant effect on tax avoidance.
Analisis  Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Pemerintah Daerah Kabupaten Bungo Dwi Siyamsih
Dhana Vol. 1 No. 1 (2024): JD-MARET
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/f9f50f78

Abstract

The enactment of Law Number 71 of 2010 concerning accrual-based Government Accounting Standards (SAP) brought major changes to the financial reporting system in Indonesia. These changes are expected to provide a complete picture of the financial position, present actual information regarding rights and obligations, and be useful in evaluating performance. This research aims to find out how to analyze the implementation of accrual-based government accounting standards (SAP) at the Regional Financial and Asset Management Agency (BPKAD) of the Bungo Regency Government. The method used in this research is descriptive, namely a method that first collects existing data, compiles the data and analyzes the data so that it can provide solutions to problems in the research. Based on the research results, it shows that the Bungo Regency Regional Government has presented financial reports in accordance with Accrual-Based Government Accounting Standards (SAP) by obtaining an Opinion from the Financial Audit Agency (BPK), namely Fair With Exceptions (WDP) because the recognition of fixed assets in the Bungo Regency Balance Sheet has not yet been recognized. reflects the actual conditions so that the Financial Audit Agency (BPK) does not yet believe the validity of the assets.
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