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All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha The International Journal of Accounting and Business Society Monex: Journal of Accounting Research JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Ilmu dan Riset Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Retnani, Endang Dwi
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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Journal : Jurnal Ilmu dan Riset Akuntansi

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PENGARUH PROFITABILITAS DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN Andhieka, Krisnayana Tio; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine whether there is an influence of profitability and intellectual capital to the firm values which are listed in Indonesia Stock Exchange. Profitability has been measured by using the ROA (Return on Asset) ratio, intellectual capital has been measured by using VAIC (Value Added Intellectual Coefficient) ratio, and the firm value has been measured by using Tobin’s Q ratio. The data is the secondary data in the form of annual report of every consumer goods companies which are listed in Indonesia Stock Exchange during 3 (three) year periods in 2013-2015. The samples have been obtained by using purposive sampling and these samples have met the sample selection criteria. 23 consumer goods companies have been selected as samples. The hypothesis test of this research has been conducted by using F significance test and t statistic. The result of this research shows that profitability has been measured by using ROA give positive influence to the firm value. Meanwhile other variables i.e. intellectual model which is measured by using VAIC does not give any influence to the firm value.Keywords: Profitability, intelectual capital, firm value.
IMPLEMENTASI PAJAK PENGHASILAN BADAN PADA PT. BPR PURIDANA ARTHAMAS Firmansyah, Rachmad; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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This research is meant to examine the implementation of corporate income tax on PT. BPR Puridana Arthamas Sidoarjo and to find out the implementation of corporate income tax based on the taxing regulation. The research method is qualitative method which is done by using the descriptive analysis. The result of this research shows that PT. BPR Puridana Arthamas has prepared the financial statement of the company based on the prevailing Financial Accounting Standard. Due to the enforcement of the tax regulation then it generates commercial profit and statement and fiscal profit and loss statement. The influence of the implementation of the fiscal correction on PT. BPR Puridana Arthamas has made the fiscal profit and loss statement is larger than the commercial profit and loss statement and it has led income tax to underpayment. The company should follow the development of the tax regulation so obstacles in calculating the payable income tax.Keywords: Corporate Income Tax, Commercial Profit, Fiscal Profit.
Co-Authors Abdillah Tawakal, Abdillah Adriany Pratiwi Diaz, Adriany Pratiwi Agustin, Vedra Cornela Agustina, Liony Annisa Prily Bertha Shafira, Annisa Prily Bertha Ariestianti, Widhi Chusnitah, Nur Maghfirotu Dandy Dwi Sulistiyanto, Dandy Dwi Devi Dewayanti Dewi Tri Rahayu, Dewi Tri Dini Widyawati Dini Widyawati Ega Rohma Nur Ulaika, Ega Rohma Nur Fidiana Fidiana Fidiana, Fidiana Fidyaningrum, Alifiyah Firmansyah, Rachmad Fishal Rayyes, Fishal Henny Puspita Kumala Sari, Henny Puspita Hindah Mustika Hindryanto, Stefany Jamhari Jamhari Krisnayana Tio Andhieka, Krisnayana Tio Lestari Setyowati Lilis Ardini Mawarni, Zellinda Mega Satrio Lukito, Mega Satrio Melindawati, Melindawati Mochamad Ludvi Pratama Mustika, Hindah Nanda, Desty Widya Nekat Wahyu Bagus Prakoso Nugrahayu, Erika Ributari Nur Handayani Octalia, Milcha Aurellia Prakoso, Nekat Wahyu Bagus Purnawiranti, Yuliana Purnomo Sutirto Adi, Purnomo Sutirto Ramadan, Mochammad Tanzyar Praja Rochdianingrum, Widhi Ariestianti Satiti, Lufiana Suraida, Azizah Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Triesie Avrilia Fanny, Triesie Avrilia ulfah setia iswara, ulfah setia Wibawa, Riza Widhi Ariestianti Widhi Ariestianti Rochdianingrum Widyawati, Dini Wiwid Widayanti, Wiwid Yulana Tri Suryani, Yulana Tri Yundari, Yundari Yuwono, Rendy