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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Sholichah, Mu’minatus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGAKUAN PENDAPATAN BERDASARKAN PSAK NO. 72 PADA PENJUALAN EKSPOR UDANG PT. MADSUMAYA INDO SEAFOOD Anggraini, Fitria; Sholichah, Mu’minatus

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.801 KB) | DOI: 10.31955/mea.v5i1.863

Abstract

Penting untuk pengakuan pendapatan diakui di waktu yang tepat atas terjadinya ekonomi yang menghasilkan pendapatan, agar tidak menyebabkan kekeliruan informasi yang disajikan dalam laporan laba rugi saat menentukan keputusan. Tujuan penelitian untuk mengetahui seberapa besar pengakuan pendapatan pada PT Madsumaya Indo Seafood sudah sesuai pada PSAK No. 72, dan juga penyajian laporan keuangan PT Madsumaya Indo Seafood telah mengikuti standar akuntansi yang diterapkan di Indonesia. Metode peneliti yakni metode kualitatif deskriptif, yang mana menganalisis pengakuan pendapatan dari kontrak dengan pelanggan di PT Madsumaya Indo Seafood dan bandingkan dengan PSAK 72. Dan tipe data yang digunakan adalah data primer dan sekunder. Hasil penelitian menunjukkan bahwa pengakuan pendapatan pada PT Madsumaya Indo Seafood adalah belum sejalan dengan yang ada pada Pernyataan Standar Akuntansi Keuangan No. 72 pada penjualan ekspor udang dengan pembayaran tanpa letter of credit.
Determinan peringkat obligasi korporasi di indonesia Rosita, Nur; Sholichah, Mu’minatus; Santoso, Rahmat Agus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2457

Abstract

This study aims to determine the impact of the liquidity ratio on the investment rating of bonds, determine the impact of debt on the potential capital adequacy for the level of fixed income investment, determine the impact of total asset turnover on bonds with potential investment value, determine the impact of asset returns on bonds with potential investment value, knowing the impact of company size on the potential investment value of corporate bonds, and determine the impact of the bond's age on its possible investment rating. This type of research is included in the type of quantitative research with a causal approach. Based on the results of the ratio has an effect on the occurrence of investment grade corporate bond ratings. Asset Turnover has an effect on the occurrence of investment grade corporate bond ratings. This means that the high or low value of Total Asset Turnover can affect the bond ratings of non-financial companies. On Asset has an effect on the occurrence of investment grade corporate bond ratings. This means that the high and low Return On Assets cannot affect the bond ratings of non-financial companies.
Pengaruh profitabilitas, inventory intensity, serta leverage akan agresivitas pajak dalam perusahaan manufaktur Natasia Ayu Riskandari; Sholichah, Mu’minatus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The government raised its annual revenue target set for the tax sector, but many companies still view taxes as a burden that needs to be reduced. This condition causes companies to often look for ways to minimize their tax burden andtend to be tax aggressive. This study aims to determine the effect of profitability, inventory intensity, and leverage on tax aggressiveness. The research was conducted on manufacturing companies listed on the IDX for 2020-2021. This study used a purposive sampling method. Descriptive and quantitative statistics are used in this study. In this finding, it is explained that significant profitability hurts tax aggressiveness. Leverage has a significant positive effect on tax aggressiveness, and inventory intensity does not affect tax aggressiveness. Thus, companies with high profitability can fulfill their tax obligations. Companies with high leverage tend to be tax aggressive because companies use debt to manage expenses; this strategy ultimately leads to lower tax payments and retains more income
Co-Authors Anggraini, Fitria Natasia Ayu Riskandari Nur Rosita Rahmat Agus Santoso