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All Journal Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Hariko Wayra
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Economics, Econometrics & Finance

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TRANSAKSI KEUANGAN DERIVATIF LINDUNG NILAI (HEDGING) PADA PT. ASTRA INTERNATIONAL TBK Hariko Wayra; Siti Rodiah
Jurnal Akuntansi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Agustus: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v3i2.820

Abstract

Based on research conducted by the Journal of Management and Business, hedging is an action to protect companies from the risk of loss of foreign exchange rates that occur due to business transactions, so that companies can conduct business transactions with a number of foreign currenciesto avoid the risk of foreign exchange losses that occur due to business transactions carried out by companies using derivative instruments (Adrian Sutedi in Desmiza, 2015). With derivative instruments, companies can minimize the possibility of bankruptcy, making it easier for a company to be able to get loans with lower interest rates (because the risk obtained by lenders is lower) (Zahra &; Tjahjono, 2020). As for the purpose of doing this research is to find out how the use of hedging applied by PT. Astra International Tbk uses financial derivative instruments from the 2022 annual financial reports. The method used by researchers in this study is a qualitative method with a content analysis approach.The results of this study researchers found that PT. Astra International Tbk uses several hedging derivative financial transactions, such as cross currency swaps, interest rate swaps, commodity contracts and foreign exchange futures contracts. Of the four types of hedging derivative instruments, PT. Astra International Tbk classifies these instruments into cash flow hedges that comply with the hedge accounting objective criteria and cash flow hedge categories that do not comply with the hedge accounting objective criteria.
Determinan Tax Morale Pada Wajib Pajak Orang Pribadi Non Karyawan(Studi Empiris Pada Wajib Pajak Orang Pribadi Non Karyawan Yang Terdaftar Di Kantor Pelayanan Pajak Tampan Kota Pekanbaru) Hariko Wayra; Dwi Fionasari
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.361

Abstract

The purpose of this study is to analyze the determinants of tax morale in non-employee individual taxpayers using the Theory of Planned Behavior approach with a focus on factors that are predicted to be the main constituents of tax compliance. This study is a quantitative study with a population of 117,310 non-employee individual taxpayers registered at the Pekanbaru Tampan Pratama Tax Office and this study was conducted in December 2024 involving 100 respondents as a sample. The analysis technique used is random sampling and multiple linear regression analysis. The results of this study indicate that the variables Trust In The Government (X1), Personal Interest (X2) and Perception Of Justice (X3) have a significant effect on Tax Morale (Y). The results of this study are expected to provide benefits for policy makers and tax authorities in improving the tax morale of non-employee taxpayers because non-employee taxpayers have a greater tax reporting, so this study helps to understand the factors that influence their tax morale more specifically.
Co-Authors Dwi Fionasari siti rodiah