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All Journal International Journal of Trends in Accounting Research Ekalaya : Jurnal Ekonomi Akuntansi Bisma : Business and Management Journal
Miyandini, Regita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Is the Altman Z-Score Method Still Relevant in Predicting Bankruptct? A Study on PT. ESTIKA TATA TIARA TBK from 2019-2021 Miyandini, Regita; Sirait, Ruth Angelin; Pangestu, Yogi; Chen, Levina
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.702 KB) | DOI: 10.54951/ijtar.v4i1.499

Abstract

The purpose of this study is to examine how much the level of bankruptcy at PT Estika Tata Tiara Tbk in 2019 - 2021, the objects to be tested in this study focus more on the elements in the income statement and statement of financial position. This research uses descriptive research with secondary information obtained from the Annual Report of PT Estika Tata Tiara Tbk. The results of the research from 2019 - 2021 obtained results in 2019 Z Score of 1.81 in 2020 Z score of -7.62 and in 2021 obtained a Z Score of -7.47 which means that the company is predicted to go bankrupt
Analisis Faktor-Faktor Yang Mempengaruhi Harga Saham (Systematic Literature Review) Miyandini, Regita
BISMA : Business and Management Journal Vol. 2 No. 1 (2024): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v2i1.705

Abstract

Shares are documents or securities that prove ownership of a company. Shares are one of the capital market assets that investors are most interested in. Given the many options available to them when allocating their capital, investors must consider the factors that will influence their careful calculations. Therefore, it is important to understand the variables that influence stock value better. The aim of this research is to find out what factors influence stock prices. The research method used a systematic literature review by obtaining 11 articles for review based on Sinta indexed articles from 2017-2023. The results obtained show that the factors that can influence stock prices are the rupiah exchange rate, trading volume, managerial ownership, profitability, company size, intangible assets, earnings per share, return on assets, debt to equity ratio, return on equity, book value per share, dividend per share, capital structure, company growth, financial leverage, dividend policy, these factors are obtained based on the results of a review of quantitative research which has been proven significantly
Analisis Implementasi Ekualisasi dalam Penerapan Tax Planning Pajak Pertambahan Nilai (PPN) Terutang Pada PT. XYZ Miyandini, Regita
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1573

Abstract

Value Added Tax (VAT) is one of the main sources of state revenue, imposed at each stage of production and distribution. In practice, companies often face challenges in managing payable VAT, especially due to invoice recording errors, which may result in financial and tax reporting discrepancies. One strategy to address this issue is equalization in tax planning. Equalization is performed by comparing profit and loss reports in the Annual Corporate Income Tax Return (SPT PPh Badan) with VAT Periodic Tax Returns (SPT Masa PPN) and other tax reports to ensure accurate reporting and avoid tax corrections and administrative sanctions. This study analyzes the implementation of equalization in VAT tax planning at PT XYZ. Using a descriptive-comparative method with qualitative and quantitative approaches, the findings indicate that inaccuracies in equalization implementation lead to discrepancies between financial data and tax reporting. Additionally, inaccurate VAT reporting results in administrative sanctions and delays in tax refund claims. The main contributing factors include weaknesses in the supervision system and insufficient staff training. Therefore, optimizing the implementation of equalization alongside improved supervision and employee training is essential to enhance corporate tax compliance.
Co-Authors Chen, Levina Pangestu, Yogi Sirait, Ruth Angelin