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All Journal Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi Jurnal Ilmu dan Riset Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Kontribusia : Research Dissemination for Community Development Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences GUYUB: Journal of Community Engagement Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat DedikasiMU: Journal of Community Service Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Riset Perbankan, Manajemen dan Akuntansi Lead Journal of Economy and Administration Journal of Social Commerce Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Mildawati, Titik
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Astutik, Ratna Eka Puji; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the influence of tax planning and deferred tax expense to the earningsmanagement. The population is all manufacturing companies which engage in the field of food and beverageswhich are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection technique has beendone by using purposive sampling and 10 companies have been selected as samples. The analysis technique hasbeen done by using multiple regressions analysis. The result of the research shows that tax planning anddeferred tax expense has an influence to the earnings management on manufacturing companies which engage inthe field of food and beverages which indicate that the research models are feasible for the following research. Thecorrelation among models which have applied in this research to the earnings management is firm. The result ofpartial test of tax planning and deferred tax expense shows that each of them has an influence to the earningsmanagement on manufacturing companies which engage in the field of food and beverages.Keywords: Tax Planning, Deferred Tax Expense, Earning Management
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Subiantoro, Okky Hendro; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is conducted on manufacturing companies in Indonesia. This research is meant to examine theinfluence of the characteristics of the company to the disclosure of corporate social responsibility. The result ofthis research shows that the firm size does not have any influence to the disclosure of corporate socialresponsibility, leverage does not have any influence to the disclosure of corporate social responsibility,profitability does not have any influence to the disclosure of corporate social responsibility, industrial type(profile) does not have any influence to the disclosure of corporate social responsibility, and managementownership does not have any influence to the disclosure of corporate social responsibility. Meanwhile the size ofthe board of commissioner has an influence to the disclosure of corporate social responsibility.Keywords: Corporate Social Responsibility, characteristics of the company, the Size of the Board ofCommissioner, Management Ownership.
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR Novitasari, Cahyaning; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTCapital structure is the comparison between foreign capital and own capital. capital structure is the most important matter in the making of funding decision in order to make the company can maintain their optimum capital structure to minimize capital cost. This research is meant to test the influence of Return on Investment, Return on Equity, assets structure, liquidity, growth in sales and taxes on capital structure manufacturing company. Companies that made the object of this research is a manufacturing company in the field of metal sub-sectors listed on Indonesia Stock Exchange during the period of 2013-2015 which is consist of 10 companies. So the research sample become 30. Based on the results of the feasibility tests models known that the independent variables GCC consists of Return on Investment, Return on Equity, Assets Structure, Liquidity, Growth in Sales and Taxes have an influence to the capital structure. Based on the t test results showed that the Return on Investment (ROI) and Liquidity (CR) are significant influence negatively to the capital structure of the company. Return on Equity (ROE), structure assets and tax has no consequences on the company’s capital structure. While sales growth has positive effect on the capital structure.Keywords: return on investment, return on equity, liquidity, assets structure, sales growth
PENGARUH ARUS KAS OPERASI, STUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Kusumaningtyas, Ariyanti; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to obtain empirical evidences which are related to the influence of cash flow from the operation activity, ownership structure, and firm size to the financial performance in automotive companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. In this research the financial performance is proxy by the Return on Equity (ROE). The samples have been selected by using purposive sampling. The data employs the documentary data and the source data has been obtained from www.idx.co.id and the Investment Gallery of Indonesia Stock Exchange of “STIESIA” Surabaya. The data analysis technique of this research has been done by using classic assumption test and multiple linear regressions. The test which has been done by using Goodness of Fit states that the Operation Cash Flow, Ownership Structure, and Firm Size is the variable which is feasible to be used to explain the Return on Equity (ROE) variable. In addition, the t test shows that Cash Flow from the Operation Activity, Firm Size, and meanwhile Ownership Structure does not have any influence to the Return on Equity.Keywords: Cash Flow from the Operation Activity, Managerial Ownership Structure, Institutional Ownership Structure, Firm Size, Return on Equity.
PENGARUH PENGUMUMAN PERUBAHAN PERINGKAT OBLIGASI PERUSAHAAN TERHADAP REAKSI PASAR SAHAM Pasanda, Eliab Izmar Beta; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research studies about the influence of the announcement of the changes of the bond level to the reaction of stock market in Indonesia Stock Exchange. The purposes of this research are to find out: 1) whether there is any influence the announcement of the changes of the bond level to the reaction of stock market in Indonesia Stock Exchange, 2) whether there is any influence of the annoucement of the changes of the decline of the bond level to the reaction of stock market in Indonesia Stock Exchange, 3) whether there is any significant influence around the date of the annoucement of the changes of the bond level which is shown by the average cumulative abnormal earnings to the reaction of stock market in Indonesia Stock Exchange. The results of the research show that: 1) the announcement of the decline of the bond level does not have any significant influence to the reaction of stock market in Indonesia Stock Exchange, 2) the announcement of the decline of the bond level does not have any influence to the reaction of stock market in Indonesia Stock Exchange and 3) the significant reaction of stock market on the date of the announcement of the bond level does not occur.Keywords: Bond Level, Reaction of Stock Market.
PENERAPAN METODE GROSS UP ATAS PERHITUNGAN PPH PASAL 21 SEBAGAI ALTERNATIF EFISIENSI PAJAK Setiawan, Hendra Adi; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out how the impact of the implementation of gross-up method to the calculation of income tax article 21 and whether it can be used as an alternative to tax efficiency. The method has been carried out by using descriptive qualitative and the primary data, documentation and interview. The result of the research shows that by using gross-up method to the implementation of the salary data in 2015 has made the allowance of income tax Article 21 which has been provided by the company is equal to the payable income tax Article 21, implementation of the gross-up method has made salary cost increases so that the employee income tax Article 21 also increases as well, expense account income tax Article 21 which is affected by the fiscal correction in L / R corporate fiscal will be removed and will be replaced by the allowance of income tax Article 21 is not affected by the fiscal correction so it will reduce the fiscal profit before corporate tax. It can be concluded from the result of the research that by using the gross-up metyhod the company is able to reduce the burden of corporate income tax.Keywords: Gross up method, tax efficiency, income tax Article 21.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI Raniyah, Raniyah; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of modernization of taxation administration system to the personal taxpayer compliance level Kantor Pelayanan Pajak Pratama Surabaya Gubeng. This research has been done by using quantitative research method. This research uses primary data which has been obtained by issuing questionnaires and accidental sampling technique which is directed to the personal taxpayers who are in the scope of population at Kantor Pelayanan Pajak Pratama Surabaya Gubeng. The result of the research shows that organization strategy gives positive influence to the personal taxpayer compliance level in KPP Pratama Gubeng Surabaya. This is supported by the convenience of the taxpayers in accessing taxation requirements which is begun from register themselves to the socialization which is facilitated by using online-based technology. Organization structure, organization and organization culture does not give any influence to the personal taxpayer compliance level because the attitude and behavior of the tax apparaturs is less concerned by the personal taxpayer.Keywords: Modernization of Taxation Administration System, Personal Taxpayer Compliance Level, Personal Taxpayer.
PENENTUAN STRATEGI UNTUK MENCIPTAKAN KEUNGGULAN BERSAING PADA PESONA BATIK MADURA Islamiah, Rifatul; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is aimed to find out the application of the SWOT analysis as the formulating strategy to create a competitive advantage at Pesona Batik Madura. This research has been conducted by using qualitative method which performs observation, interviews, and documentation. The results are then analyzed by using the SWOT analysis method whichconsists of identifying strengths and weaknesses by using the IFAS matrix and to identify opportunities and threats by using the EFAS matrix. Pesona Batik Madura has greater strengths than weaknesses which is shown in the IFAS matrix whereas the threats that is experienced the company is larger than the opportunitiesthat is shown by the EFAS matrix. Moreover,by using ST strategy (Strength Threats Strategies) companies can combine the differentiation strategy. Based on the result of the SWOT analysis and strategy formulation, it can be concluded that the differentiation strategy has made the percentage of sales increases in each month and customers are satisfied with the services which have been provided. So that companies can be more superior in the batik business competition by applying the SWOT analysis.Keywords: SWOT analysis, SWOT matrix, IFAS, EFAS, differentiation strategy.
PENGARUH PENERAPAN TQM DAN TINGKAT FORMALITAS EVALUASI KINERJA TERHADAP PRODUKTIVITAS KARYAWAN Lumangkun, Jeane Beatrix; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test the influence the total quality management and the formality level ofperformance evaluation partially to the productivity performance of the employees. This research is quantitativeresearch which is done by using statistic method conclusive research and the sample collection technique is doneby using probability sampling. The data is the primary data in the form of questionnaires and the samples are 75employees of PT Barata Indonesia (Persero). The analysis technique is carried out by using multiple regressionanalysis. Based on the result of model feasibility test, it has been found that independent variables: the totalquality management and the formality level of performance evaluation has significant influence to theproductivity of performance of the employees. Based on the result of the t test, it has been found that the totalquality management variable has significant and positive influence to the employees. It indicates that when thetotal quality management in the company is getting better, it can increase the productivity of performance of theemployees. The formality level of performance evaluation has significant and positive influence to the employees.It indicates that the presence of the evaluation which has been done by the company, the performance of theemployees can be known by the company in order to support their operationalKeywords: Total Quality Management, formality level of performance evaluation, Productivity of theEmployees
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Handayani, Mafiah Fitri; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan ukuran perusahaan yang diproksikan Return On Asset, Dept to Equity Ratio dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia. Populasi dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia selama periode 2014-2016, selama 3 tahun pengamatan terdapat 144 laporan tahunan yang dianalisis, dan berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 50 perusahaan manufaktur. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan alat bantu aplikasi SPSS (Statistical Product and Service Solution). Hasil penelitian menunjukkan bahwa variabel profitabilitas (ROA) tidak signifikan terhadap penghindaran pajak dengan koefisien regresi sebesar -0.115 dan tingkat signifikan sebesar 0.093, leverage (DER) tidak signifikan terhadap penghindaran pajak dengan koefisien regresi sebesar 0.008 dan tingkat signifikan sebesar 0.384 dan ukuran perusahaan (SIZE) berpengaruh negatif dan signifikan terhadap penghindaran pajak dengan koefisien regresi sebesar -0.008 dan tingkat signifikan sebesar 0.039.Kata kunci: profitabilitas, leverage, ukuran perusahaan, penghindaran pajak
Co-Authors - Lussiana Agung Kristiawan Agustina Dianova Andiani, Legri Anggraini, Kevin Yulia Anugrah Mega Istiqomah, Anugrah Mega Arifin, Sugeng Moh Arina Ramadhianti, Arina Ariyanti Kusumaningtyas, Ariyanti Bambang Suryono Bambang Suryono, Bambang Budi Riharjo, Ikhsan Cahyaning Novitasari, Cahyaning Choirunnisa Choirunnisa, Choirunnisa Dian Ratnasari Yahya Dian Wulansari Darmanto, Dian Wulansari Dini Widyawati Eliab Izmar Beta Pasanda, Eliab Izmar Beta Fakhrudin, Muchamad Imam Febriyanti, Ima Fidiana, Fidiana Firdaus Miftahul Hakim, Firdaus Miftahul Fitriah Dwi Susilowati Fransisca, Linda Gunawan Hartadi Handayani, Mafiah Fitri Hendra Adi Setiawan, Hendra Adi Iffah Qonitah Ikhsan Budi Rihardjo Indah Puji Lestari Islamiah, Rifatul Jannah, Avin Mar’atul Jeane Beatrix Lumangkun, Jeane Beatrix Juwita Sari Kholidah, Nur Khuzaini Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA L Lussiana Laka, Marta Dea Lu Mapa Wasa Mayarina, Nana Ayu Meidiawati, Karina Moch Septiawan Susilo, Moch Septiawan Muhammad Reza Pahlawan Nenny Syahrenny Nenny Syahrenny Niko Permana Kusuma, Niko Permana Novi Darmayanti Nur Fadjrih Asyik Permatasari, Isti Priyadi, Maswar Patuh Puspitasari, Yeni Putri, Rosyida Sutrisno Putro, Vinki Permata Sari Utomo Rachmad Abdullah Rahmasari, Mia Nur Raniyah, Raniyah Ratna Eka Puji Astutik, Ratna Eka Puji Ratna Nugraheni Ratnasari Yahya, Dian respatia, wimba Riyana Riyana, Riyana Rizki Amalia Elfita Rosadi Wirawan Rukmana, Ragita Indria Subiantoro, Okky Hendro Sukarna, Fanny Noviyanti Suwitho Suwitho Syafriningsih Laila Marbun, Syafriningsih Laila Syahrenny, Nenny tri yonowati Triyonowati Triyonowati Victor Aquino Harijanto, Victor Aquino Vika Rahmawati Virdaleny, Virdaleny Wahidahwati Wahidahwati Wahidahwati Wahidahwati, Wahidahwati Wimba Respatia Wismandana, Nicho Budi Yahya Yahya yahya yahya Yahya Yahya Yuliana Anggreani Dua Delang Kolit