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All Journal Jurnal Manajemen Magister Darmajaya Journal of Economic, Bussines and Accounting (COSTING) Jurnal Aplikasi Akuntansi Jurnal Ilmiah ESAI
Dewi, Anita Kusuma
Politeknik Negeri Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah ESAI

 1 
Audit Pada Akun Penjualan Real Estate PT RAI Raa’fiuddin Al Ichlas; Anita Kusuma Dewi; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2399

Abstract

PT RAI is a property company based in Jakarta.  Sales are the main activity of the company to increase revenue, the source of revenue comes from the sale of real estate.  There are constraints in recording sales that resulted in misstatements in 2019, this change occurred because the company could not fully acknowledge sales because there were sales that were not recognized by PSAK 72. The purpose of this writing is to know the audit process and the results of the audit of real estate sales accounts at PT RAI.   The source of data drafting this scientific work is secondary data with the method of data collection is a method of documentation and the analysis method used is quantitative descriptive. This article discusses the audit process of sales accounts that have been established by KAP TRR, based on the sales audit process conducted, the author notices some errors in the recognition of sales accounts.  In the final stages of examination conducted correction journal related to these errors.  Based on the discussion of this scientific work and the audit process that has been conducted at PT RAI, it can be concluded that the audit process on the sales account that has been done is sufficient. Audit adjustments have been made on the results of audit findings related to misstatements on sales accounts, then on the sales account there are no other material misstatements.
Pengaruh Komite Audit, Kepemilikan Keluarga Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017-2019 Muhammad Lubara; Damayanti Damayanti; Anita Kusuma Dewi
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2528

Abstract

This study aimed to examine the effect of audit committee, family ownership on tax avoidance by focusing on manufacturing companies Iisted in the lndonesia Stock Exchange in the period 2017-2019. Tax avoidance is a dependent variable, while audit committee, and family ownership is independent variables. The sampling method used was purposive sampling with a sample of 47 companies during the observation period of 3 years in a row to produce a total of 141 samples. The analysis technique used in this research is multiple Iinear regression analysis. Data were analyzed using SPSS 22 version. The results of this study indicate that audit committee does not effect tax avoidance, family ownership has an effect on tax avoidance.
Pengaruh Leverage dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Farmasi yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019 issomatusaada issomatusaada; Dian Nirmala Dewi; Anita Kusuma Dewi
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2543

Abstract

This study aims to determine the effect of leverage and profitability on firm value. This research uses purposive sumpling technique. The population used in this study were 10 companies producing 6 samples based on predetermined criteria. This study uses secondary data from the Indonesia Stock Exchange website, SahamOk, in the form of finance reports and annual reports. Data analysis used classical assumption test, multiple linear analysis test, and t test. Leverage variables used in this study are Debt to Equity Ratio (DER) and Debt Ratio (DR). Profitability variables used in this study are Return On Equity (ROE) and Earning Per Share (EPS). The firm value variable in this study uses Tobin's Q. The results show that ROE and EPS have an effect on firm value but the DER and DR variables have no effect.
Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Kondisi Keuangan, dan Kesadaran Diri Wajib Pajak Terhadap Kepatuhan Wajib Pajak di Masa Pandemi Covid-19 : (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di KPP Pratama Kota Metro) Sekar Woro Wulandari; Anita Kusuma Dewi; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 17 No 1 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i1.2596

Abstract

This research aimed to examine the effect of tax socialization, tax sanction, financial condition, and taxpayer’s self-awareness on taxpayers compliance during the pandemic of Covid-19 partially and simultaneously. This research is survey research. The data were collected using the questionnaire method which was directly distributed to the respondents who are individual taxpayers registered in KPP Pratama Metro City (except civil servants and BUMN employees). After all data collected, authors carried out the data test and hypothesis test through SPSS version 21. The result showed that tax socialization didn’t affect the taxpayer’s compliance, while tax sanction, financial condition and taxpayer’s self-awareness affect individual taxpayer’s compliance registered on KPP Pratama Metro City.
Pengaruh Struktur Kepemilikan Perusahaan dan Profitabilitas Terhadap Manajemen Laba Maya Arieska; Nurmala Nurmala; Anita Kusuma Dewi
Jurnal Ilmiah ESAI Vol 17 No 1 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i1.2636

Abstract

The study aimed to examine the effect of ownership structure and profitability on earning management. Ownership structure represented by institutional ownership and managerial ownership in focusing on mining sector companies listed in the Indonesian Stock Exchange 2017-2020 period. Earning management of dependent variable while ownership structure and profitability is independent variables. The sampling method used was purposive sampling with 18 companies during the observation period of 4 years in a row to produce a total of 72 samples and 69 for samples after data transformation. The analysis technique used in this research used SPSS 22 version with multiple linier regresision analysis. The results of this study indicate that ownership structure represented institusional ownership and managerial ownership does not effect of earning management, while profitability variable has an effect on earning management in the mining sector.
Pengaruh Struktur Aset dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Risiko Bisnis Sebagai Variabel Moderating : (Studi Pada Perusahaan Terindeks LQ45 di Bursa Efek Indonesia Tahun 2015-2018) Rizky Hermayanti; Destia Pentiana; Anita Kusuma Dewi
Jurnal Ilmiah ESAI Vol 17 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i2.2641

Abstract

The purpose of this study was to examine the effect of asset structure and sales growth on capital structure with business risk as a moderating variable by focusing on LQ45 indexed companies on Indonesia Stock Exchange in the period of 2015-2018. Capital structure was a dependent variable, while asset structure and sales growth were independent variables and business risk was a moderating variable. The sampling method used was purposive sampling with a sampel of 26 companies during the observation period of 4 years in a row to produce a tatal of 104 samples and 81 for samples after data transformation. The analysis technique used in this research used SPSS 22 version with multiple linier regresision analysis. The results of this study indicate that asset structure does not effect on capital structure, sales growth has an effect on capital structure, business risk can not moderated effect between asset structure with capital structure and business risk can moderated effect between sales growth with capital structure.
Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Khusus terhadap Indeks Pembangunan Manusia pada Kabupaten dan Kota di Provinsi Lampung tahun 2016-2019 Eka Jatmiko Sulistio Wati; Eksa Ridwansyah; Anita Kusuma Dewi
Jurnal Ilmiah ESAI Vol 17 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i2.2933

Abstract

This study aims to determine the effect of local revenue and special allocation funds on the human development index. This study uses a non-probability sampling technique, namely saturated samples. The population used in this study were 15 districts and cities in Lampung Province. This study uses secondary data from www.bps.go.id. Data analysis used descriptive analysis test, classical assumption test, multiple linear analysis test, coefficient of determination test, and t test (partial) with the test tool used was SPSS.V.25.0. The results of this study indicate that Local Revenue has an effect on the Human Development Index while for the variable Special Allocation Funds have no effect on the Human Development Index.
Co-Authors Alicia Wido Belinda Bekti Utomo Damayanti Destia Pentiana Dian Nirmala Dewi Eka Jatmiko Sulistio Wati issomatusaada issomatusaada Maya Arieska Mega Ayu Kurnianti Mislan Sihite Muhammad Lubara Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Raa’fiuddin Al Ichlas Ridwansyah, Eksa Rizky Hermayanti Sekar Woro Wulandari Yossi Hendriati