Garuda - Garba Rujukan Digital

Audit Lag Perusahaan Sektor Keuangan Dan Non Keuangan Sebelum Dan Saat Covid-19 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

This study aims to determine whether there are differences in the audit lag of companies engaged in the financial sector and the non-financial sector listed on the IDX (Indonesian Stock Exchange). In addition, this study also aims to find out whether there are differences in the audit lag of companies in the financial, nonfinancial, and all business sectors in the period before the Covid-19 pandemic occurred compared to the period during the Covid-19 pandemic. The sampling method used is non-probability purposive sampling. The number of samples taken using this sampling method were 104 companies engaged in the financial sector and 380 companies engaged in the non-financial sector or 484 companies from all business sectors. Because the data used is not normally distributed, nonparametric statistical tests are used. To test whether there are differences in audit lag between companies in the financial and non-financial sectors both in the period before the Covid-19 pandemic and during the period when the Covid-19 pandemic occurred, the Mann Whitney Test was used. Meanwhile, to test whether there were differences in the audit lag of companies engaged in the financial, nonfinancial, and all business sectors in the period before the Covid-19 pandemic occurred compared to the period when the Covid-19 pandemic occurred, the Wilcoxon Signed Rank Test was used. The results of the study show that there is a significant difference in audit lag between companies engaged in the financial sector compared to companies engaged in the non-financial sector. In addition, the results of the study also show that there are differences in the audit lag of companies engaged in the financial, non-financial, and all business sectors between the period before the Covid-19 pandemic occurred compared to the period during the Covid-19 pandemic.

ANALISIS KESEHATAN KEUANGAN PERUSAHAAN SUB- INDUSTRI JASA KESEHATAN SEBELUM DAN SAAT COVID-19 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.471

ABSTRACT This study aims to find out how the financial health condition of health service sub-industry companies listed on the Indonesia Stock Exchange, both before and during the Covid-19 pandemic. To predict the financial health of these companies, an analysis of the Altman model, Fulmer model, Grover model, Springate model, Taffler model, and Zmijewski model will be used. The research conducted is a type of exploratory descriptive research. For sampling, non-probability purposive sampling method was used and 8 companies were sampled from 9 population companies. The results of the research show that the use of different models can produce different results. However, if the company is generally in a very healthy financial condition, then all models will produce the same analysis results, namely the company is in a healthy financial condition. Likewise, if the company's financial condition is not healthy for several years in a row, then the results of the analysis using the majority of models will show the same result, namely an unhealthy financial condition. There are 4 sample companies whose financial conditions are healthy for all years studied using analysis of all models, namely PT Mitra Keluarga Karyasehat Tbk. (MIKA), PT Prodia Widyahusada Tbk. (PRDA), PT Royal Prima Tbk. (PRIM), and PT Siloam International Hospital Tbk. (SILO). The results of this study also show that in general the financial condition of the health service sub-industry companies was healthier during the Covid-19 pandemic compared to the period before the Covid-19 pandemic, except for PT Sejahteraraya Anugrahjaya Tbk. (SRAJ) which experienced a decline. ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana kondisi kesehatan keuangan dari perusahaan-perusahaan sub industri jasa kesehatan yang terdaftar di Bursa Efek Indonesia, baik pada masa sebelum dan saat terjadinya pandemi Covid-19. Untuk memprediksi kesehatan keuangan perusahaan-perusahaan tersebut akan digunakan analisis model Altman, model Fulmer, model Grover, model Springate, model Taffler, dan model Zmijewski. Penelitian yang dilakukan merupakan jenis penelitian deskriptif eksploratif. Untuk pengambilan sampel digunakan metode non probability purposive sampling dan mendapatkan 8 perusahaan sampel dari 9 perusahaan populasi. Hasil penelitian menunjukkan bahwa penggunaan model yang berbeda dapat menghasilkan hasil yang berbeda. Namun jika perusahaan secara umum sangat sehat kondisi keuangannya, maka semua model akan menghasilkan hasil analisis yang sama yaitu perusahaan berada dalam kondisi keuangan yang sehat. Demikian pula jika kondisi keuangan perusahaan tidak sehat selama beberapa tahun berturut-turut, maka hasil analisis dengan menggunakan mayoritas model akan menunjukkan hasil yang sama yaitu kondisi keuangan yang tidak sehat. Ada 4 perusahaan sampel yang kondisi keuangannya sehat untuk semua tahun yang diteliti dengan menggunakan analisis semua model, yaitu PT Mitra Keluarga Karyasehat Tbk. (MIKA), PT Prodia Widyahusada Tbk. (PRDA), PT Royal Prima Tbk. (PRIM), dan PT Siloam International Hospital Tbk. (SILO). Hasil penelitian ini juga menunjukkan bahwa secara umum kondisi keuangan perusahaan-perusahaan sub industri jasa kesehatan lebih sehat pada saat terjadinya pandemi Covid-19 dibandingkan dengan masa sebelum pandemi Covid-19, kecuali PT Sejahteraraya Anugrahjaya Tbk. (SRAJ) yang mengalami penurunan.

Mengukur Kondisi Kesehatan Keuangan Perusahaan Sub- Industri Farmasi Saat Pandemi Covid-19 Setiadi Alim Lim
Konsumen & Konsumsi : Jurnal Manajemen Vol. 2 No. 3 (2023): Konsumen & Konsumsi : Jurnal Manajemen
Publisher : Program Studi Manajemen, Fakultas Bisnis & Akuntansi, Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/kkjm.v2i3.1027

This research is intended to obtain information regarding the financial health of companies in the pharmaceutical sub-industry (code F211) on the Indonesia Stock Exchange (BEI) during the period during the Covid-19 pandemic (2020-2022). To detect whether a company is experiencing financial health problems or its finances are experiencing pressure, a multiple discriminant analysis (MDA) model is used. There are 6 MDA models used, namely: Altman model, Fulmer model, Grover model, Springate model, Taffler model, and Zmijewski model. The type of research carried out includes exploratory descriptive research. The entire population was taken as a sample, namely 11 companies belonging to the pharmaceutical sub-industry (code F211). The research results show that the use of different models produces the same results, but some also produce different results. Generally, the results of analysis of a company experiencing very severe financial pressure using several models will produce the majority of the same results. Likewise, if an analysis is carried out on a company with a very healthy financial condition using several models it will produce the same results as the majority of the models used. The research results show that there are 4 companies that need to pay attention to their financial health, namely: PT Indofarma Tbk. (INAF), PT Kimia Farma Tbk. (KAEF), PT Phapros Tbk. (PEHA), and PT Pyridam Farma Tbk. (PYFA). There are 2 companies that are indicated to have very healthy financial conditions, namely: PT Kalbe Farma Tbk. (KLBF) and PT Industri Jamu and Pharmacy Sido Muncul Tbk. (SIDO).

Implementasi Pajak Pertambahan Nilai Di Indonesia: Suatu Studi Perbandingan Di Negara-Negara ASEAN-9 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v12i1.24

Indonesia was the first country in Southeast Asia to implement the Value Added Tax on April 1, 1985. This step was then followed by several other countries in Southeast Asia, particularly those who were members of the ASEAN community. However, there are also a number of ASEAN member countries that do not use the Value Added Tax system. In this paper, a comparative study will be carried out on the application of Value Added Tax in Indonesia, compared to other ASEAN member countries, specifically with 8 ASEAN member countries, namely the Philippines, Cambodia, Laos, Malaysia, Myanmar, Singapore, Thailand, and Vietnam which together with Indonesia hereinafter referred to as ASEAN-9. Comparisons are only made among the 9 ASEAN member countries, and not the whole 11 ASEAN member countries, due to difficulties in gathering data from the other 2 ASEAN member countries. Overall implementation of Value Added Tax, or similar taxes in ASEAN-9 countries is good, and has many similarities in principle. This of course will provide many conveniences if it is desired to integrate the Value Added Tax system, or similar taxes into only one tax system that is uniformly applicable in ASEAN countries. From the results of comparative studies show that the implementation of Value Added Tax in Indonesia is still the best compared to 8 other ASEAN-9 countries, because it is in accordance with the basic principles of the Value Added Tax system. However, the Value Added Tax system implemented in Indonesia needs to be improved by removing the Value Added Tax collection rules by government treasurers, and certain business entities when making a purchase from a Taxable Entrepreneur.

Tinjauan Teoritis Peraturan Pencegahan Value Added Tax Fraud Dan Value Added Tax Evasion Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Universitas Katolik Darma Cendika

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

Overall the existing taxation regulations in Indonesia are good enough to prevent the possibility of Value Added Tax Fraud and Value Added Tax Evasion. For each violation committed will be subject to sanctions. Unintentional violations will be subject to administrative sanctions, while intentional violations of Value Added Tax Fraud and Value Added Tax Evasion in addition to administrative sanctions will also be subject to criminal sanctions to provide a deterrent effect. The use of communication and information technology in the tax administration system in the form of e-Invoice and e-SPT for Value Added Tax is very helpful in preventing Value Added Tax Fraud and Value Added Tax Evasion. However, it is necessary to improve policies and regulations so that Value Added Tax Fraud and Value Added Tax Evasion can be minimized even more.

Audit Lag Perusahaan Sektor Keuangan Dan Non Keuangan Sebelum Dan Saat Covid-19 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i1.393

This study aims to determine whether there are differences in the audit lag of companies engaged in the financial sector and the non-financial sector listed on the IDX (Indonesian Stock Exchange). In addition, this study also aims to find out whether there are differences in the audit lag of companies in the financial, nonfinancial, and all business sectors in the period before the Covid-19 pandemic occurred compared to the period during the Covid-19 pandemic. The sampling method used is non-probability purposive sampling. The number of samples taken using this sampling method were 104 companies engaged in the financial sector and 380 companies engaged in the non-financial sector or 484 companies from all business sectors. Because the data used is not normally distributed, nonparametric statistical tests are used. To test whether there are differences in audit lag between companies in the financial and non-financial sectors both in the period before the Covid-19 pandemic and during the period when the Covid-19 pandemic occurred, the Mann Whitney Test was used. Meanwhile, to test whether there were differences in the audit lag of companies engaged in the financial, nonfinancial, and all business sectors in the period before the Covid-19 pandemic occurred compared to the period when the Covid-19 pandemic occurred, the Wilcoxon Signed Rank Test was used. The results of the study show that there is a significant difference in audit lag between companies engaged in the financial sector compared to companies engaged in the non-financial sector. In addition, the results of the study also show that there are differences in the audit lag of companies engaged in the financial, non-financial, and all business sectors between the period before the Covid-19 pandemic occurred compared to the period during the Covid-19 pandemic.

ANALISIS KESEHATAN KEUANGAN PERUSAHAAN SUB- INDUSTRI JASA KESEHATAN SEBELUM DAN SAAT COVID-19 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.471

ABSTRACT This study aims to find out how the financial health condition of health service sub-industry companies listed on the Indonesia Stock Exchange, both before and during the Covid-19 pandemic. To predict the financial health of these companies, an analysis of the Altman model, Fulmer model, Grover model, Springate model, Taffler model, and Zmijewski model will be used. The research conducted is a type of exploratory descriptive research. For sampling, non-probability purposive sampling method was used and 8 companies were sampled from 9 population companies. The results of the research show that the use of different models can produce different results. However, if the company is generally in a very healthy financial condition, then all models will produce the same analysis results, namely the company is in a healthy financial condition. Likewise, if the company's financial condition is not healthy for several years in a row, then the results of the analysis using the majority of models will show the same result, namely an unhealthy financial condition. There are 4 sample companies whose financial conditions are healthy for all years studied using analysis of all models, namely PT Mitra Keluarga Karyasehat Tbk. (MIKA), PT Prodia Widyahusada Tbk. (PRDA), PT Royal Prima Tbk. (PRIM), and PT Siloam International Hospital Tbk. (SILO). The results of this study also show that in general the financial condition of the health service sub-industry companies was healthier during the Covid-19 pandemic compared to the period before the Covid-19 pandemic, except for PT Sejahteraraya Anugrahjaya Tbk. (SRAJ) which experienced a decline. ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana kondisi kesehatan keuangan dari perusahaan-perusahaan sub industri jasa kesehatan yang terdaftar di Bursa Efek Indonesia, baik pada masa sebelum dan saat terjadinya pandemi Covid-19. Untuk memprediksi kesehatan keuangan perusahaan-perusahaan tersebut akan digunakan analisis model Altman, model Fulmer, model Grover, model Springate, model Taffler, dan model Zmijewski. Penelitian yang dilakukan merupakan jenis penelitian deskriptif eksploratif. Untuk pengambilan sampel digunakan metode non probability purposive sampling dan mendapatkan 8 perusahaan sampel dari 9 perusahaan populasi. Hasil penelitian menunjukkan bahwa penggunaan model yang berbeda dapat menghasilkan hasil yang berbeda. Namun jika perusahaan secara umum sangat sehat kondisi keuangannya, maka semua model akan menghasilkan hasil analisis yang sama yaitu perusahaan berada dalam kondisi keuangan yang sehat. Demikian pula jika kondisi keuangan perusahaan tidak sehat selama beberapa tahun berturut-turut, maka hasil analisis dengan menggunakan mayoritas model akan menunjukkan hasil yang sama yaitu kondisi keuangan yang tidak sehat. Ada 4 perusahaan sampel yang kondisi keuangannya sehat untuk semua tahun yang diteliti dengan menggunakan analisis semua model, yaitu PT Mitra Keluarga Karyasehat Tbk. (MIKA), PT Prodia Widyahusada Tbk. (PRDA), PT Royal Prima Tbk. (PRIM), dan PT Siloam International Hospital Tbk. (SILO). Hasil penelitian ini juga menunjukkan bahwa secara umum kondisi keuangan perusahaan-perusahaan sub industri jasa kesehatan lebih sehat pada saat terjadinya pandemi Covid-19 dibandingkan dengan masa sebelum pandemi Covid-19, kecuali PT Sejahteraraya Anugrahjaya Tbk. (SRAJ) yang mengalami penurunan.

Analisis Pajak Penghasilan Pasal 21 Sebelum dan Sesudah Penerapan Tarif Efektif Rata-Rata Catherine Sumali; Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 16 No 2 (2024): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v16i2.638

Before January 1 2024 Income Tax Article 21 for permanent employees is calculated using the Director General of Taxes Regulation Number PER-16/PJ/2016. Starting January 1 2024 Income Tax Article 21 for permanent employees is calculated using Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023. This research is intended to examine whether there is a difference in the amount of Income Tax Article 21 which is calculated using Regulation of the Director General of Taxes Number PER-16/PJ/2016 when compared using Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023. This research is classified as a type of library research using two approaches, namely the statutory approach (statute approach) and the comparative approach (comparative approach). To make it easier to draw conclusions, a simulation was carried out to calculate the amount of Income Tax Article 21 on five permanent employee data using Director General of Taxes Regulation Number PER-16/PJ/2016 and using Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023. The results of the research show that the Income Tax Article 21 deducted for each tax period in the period January to November using the provisions of the Director General of Taxes Regulation Number PER-16/PJ/2016 is greater in amount when compared to using Government Regulation Number 58 of 2023 and Ministerial Regulations Finance Number 168 of 2023. On the other hand, for the December tax period, the amount of Income Tax Article 21 which is deducted using Regulation of the Director General of Taxes Number PER-16/PJ/2016 is smaller when compared to using Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 2023. Overall, for one tax year, there is no difference in the amount of Income Tax Article 21 of permanent employees deducted, whether using the Director General of Taxes Regulation Number PER-16/PJ/2016 or Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 Year 2023.

ANALISIS KINERJA KEUANGAN BADAN USAHA DI BURSA EFEK INDONESIA SUB INDUSTRI JASA KESEHATAN DAN FARMASI SEBELUM DAN SAAT PANDEMI COVID-19 Setiadi Alim Lim
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4918

The Covid-19 pandemic has had a huge impact on the performance of the business sector. This study examines whether there are differences in financial performance between health service provider and pharmaceutical sub-industry companies listed on the Indonesia Stock Exchange (IDX), both before and during the Covid-19 pandemic. In addition, it is also investigated whether there are differences in the combined financial performance of health services provider and pharmaceutical company between before and during the Covid-19 pandemic. Financial performance is measured by financial ratios consisting of liquidity ratios, solvency ratios, profitability ratios, and measurement of growth rates. The results showed that there was only a significant difference for asset growth before the Covid-19 pandemic, while for the liquidity ratio, solvency ratio, profitability ratio, and other measured growth rates, there was no significant difference between health service providers and pharmaceutical sub-industry companies, both before and during the Covid-19 pandemic. In addition, the results of the study also show that there is no significant difference in financial performance including liquidity ratio, solvency ratio, profitability ratio, and growth rate of the combined companies of sub-industry providing health and pharmaceutical services when compared to conditions before the Covid-19 pandemic and during the Covid-19 pandemic.

Mengukur Kesehatan Keuangan BUMN Terdaftar Di BEI Pada Saat Pandemi Covid-19 Lim, Setiadi Alim
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2831

This study aims to determine the financial health of BUMN (State-Owned Enterprises) listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic (period 2020-2022). To determine the financial health of the company, six multiple discriminant analysis (MDA) models were used, namely: the Altman model, the Fulmer model, the Grover model, the Springate model, the Taffler model, and the Zmijewski model. This study is classified as a descriptive exploratory study. Sampling used the non-probability purposive sampling method. There were ten companies taken as samples. The results of the study show that the use of several models can provide the same analysis results, but can also produce different analysis results. In general, if the financial health of a company is very healthy, then the use of any model will provide the same analysis results. Likewise, if the financial health of a company is not good, then the use of any model will give the same results. The results of the study show that there are five companies whose financial health is indicated to need attention, namely PT Adhi Karya (Persero) Tbk. (ADHI), PT Pembangunan Perumahan (Persero) Tbk. (PTPP), PT Wijaya Karya (Persero) Tbk. (WIKA), PT Waskita Karya (Persero) Tbk. (WSKT), and PT Jasa Marga (Persero) Tbk. (JSMR). In addition, the results of the study also showed that there were two companies whose financial health performance was indicated to be very good in all (six) models used, namely PT Bukit Asam Tbk. (PTBA) and PT Telekomunikasi Indonesia (Persero) Tbk. (TLKM). Keywords: financial health, bankruptcy, state-owned enterprises.

Title

Found 46 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 46 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 46 Documents
Search