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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Akuntansi : Transparansi dan Akuntabilitas Indo-Fintech Intellectuals: Journal of Economics and Business
Pau, Sarlin P. Nawa
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Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS, CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Wila, Novelia H. R. Here; Ga, Linda Lomi; Pau, Sarlin P. Nawa
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.43-52

Abstract

This study aims to examine the effect of profitability, corporate governance consisting of institutional ownership, independent commissioner and financial distress on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample in this study is a manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Sample selection in this study using purposive sampling method and obtained 37 companies. Data analysis wa carried out using panel data regression model and using Eviews version 12 software. The result of this study indicate that profitability had effect on tax avoidance, institutional ownership had effect on taxavoidance, independent commissioner has no effect on tax avoidance, financial distress has no effect on tax avoidance, and profitability, institutional ownership, independent commissioner and financial distress have a simultaneous effect on tax avoidance.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH SEBAGAI DASAR PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PADA UMKM UD. SANGGADOLU, KOTA SOE) maak, ana yowester; Kerihi, Anthon S. Y.; Pau, Sarlin P. Nawa
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 2 (2023): Vol 11 No 2 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i2.13790

Abstract

The problem raised in this study is the recording of financial statements UD. Sanggadolu who is still doing the financial recording simply, not recorded in detail and not in accordance with current standards, in particular the Financial Accounting Standards of Micro and Medium Enterprises (SAK EMKM). The purpose of this research is to know the application of SAK EMKM as the basis of the preparation of the financial report of UMKM UD. Sanggadolu. The form of financial report based on SAKEMKM is the profit loss report, financial position report and records on financial reports. This research uses qualitative descriptive research methods, a kind of case study. The research informant is the owner of the UD. Sanggadolu, Bendahara and one of the staff of UD. Research is carried out through four stages, namely: data collection, data reduction, data presentation, and conclusion drawing. Based on the results of research related to the preparation of the financial report of UD. Sanggadolu based on EMKM SAK by adjusting the conditions of the existing transactions, the research results show that the elaboration of financial reports based on SAK EMKM is effective and accurate in achieving the objectives of business development, one of them through financial reports. With the financial statements that have been made, the owners can develop and expand their business more than the current conditions.
PERAN INSPEKTORAT KABUPATEN TIMOR TENGAH SELATAN DALAM MELAKUKAN PENGAWASAN PENGELOLAAN KEUANGAN DANA DESA PADA KECAMATAN KOTA SOE Taneo, Ovi Yuvita; Pau, Sarlin P. Nawa; Muga, Maria Prudensiana Leda
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 2 (2023): Vol 11 No 2 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i2.14395

Abstract

This research aims to determine the role of the South Central Timor Regency Inspectorate in supervising financial management of village funds in Soe Citysub-district. The data used in this research was obtained using interviews and field observation methods. This research uses a qualitative research approach. The informants in this research were the auditor at the Inspectorate of South Central Timor Regency, the village head and the staff in Kuatae village and Noemeto Village, Soe City sub-district. This research focuses on the role of the inspectorate with research points including the role of regional inspectorates, supervision and village funds. The analytical method used is the method developed bye Miles and Huberman (1984) with the Nvivo Software tool. The result of this research state that the role of the regional inspectorate in supervising village funds in Kota Soe sub-district is more focused on training to minimize the occurence of misappropriation of village funds.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PADA SEKOLAH DASAR KECAMATAN OEBOBO Pello, Marco Adrian; Pau, Sarlin P. Nawa; Kiak, Novi Theresia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3765

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh partisipasi penyusunan anggaran dan komitmen organisasi terhadap kinerja manajerial. Pendekatan penelitian yang digunakan dalam penelitian ini adalah Pendekatan kuantitatif. Populasi dalam penelitian ini adalah staf penyusun anggaran pada Sekolah Dasar di Kecamatan Oebobo. Teknik penentuan sampel yang digunakan adalah Purposive Sampling. Sampel penelitian ini dikumpulkan dengan menyebar kuesioner secara langsung kepada tim penyusun anggaran yang berjumlah 35 orang. Hasil penelitian menunjukan bahwa partisipasi penyusunan anggaran berpengaruh terhadap kinerja manajerial, komitmen organisasi berpengaruh terhadap kinerja manajerial. Partisipasi penyusunan anggaran dan komitmen organisasi secara simultan berpengaruh terhadap kinerja manajerial.
Co-Authors Adha, Adha Dethan, Minarni A. Ga, Linda Lomi Kerihi, Anthon S. Y. maak, ana yowester Muga, Maria Prudensiana Leda Novi Theresia Kiak Pello, Marco Adrian Taneo, Ovi Yuvita Wila, Novelia H. R. Here