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STUDY LITERATURE REVIEW : TEORI SOSIAL FENOMENOLOGI DALAM RISET AKUNTANSI Timothy Tanujaya; Carmel Meiden
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3: Mei 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v3i3.7897

This research purpose to review the social theory literature, especially phenomenological theory. This research use the Systematic Literature Review (SLR) research method. To collect research data, the "Publish or Perish" application is used to collect journals related to the search settings on the Google Scholar site, distribution data from 2020 to 2021, the maximum number of search journals is 200, and the keyword used is "Social Theory" , “Phenomenology”, and “Accounting Practice”. From the search results, using certain criteria a total of 22 journals were collected related to phenomenological social theory research, however of the 22 only 7 journals mentioned the theoretical figures. The phenomena that occurred appeared most frequently in 2020 on PT and MSME sites or fields which raised the topic of pandemic and digitalization which had the most impact on the accounting context in interpreting business continuity and submitting financial reports in order to survive in the all-digital era or digitalization

Kebijakan Deviden: Peran Likuiditas, Profitabilitas, dan Ukuran Perusahaan (Studi Kasus pada Perusahaan yang Terdaftar di IDX High Deviden 20) Timothy Tanujaya; Roberto Josua Fermadius Hasibuan; Rimi Gusliana Mais
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25472

Perusahaan dapat membuat keputusan tentang keuangannya berdasarkan keadaan dan kebutuhannya, salah satunya merupakan kebijakan dividen. Kebijakan dividen ini dapat dibuat dengan mempertimbangkan beberapa faktor yang mampu memiliki pengaruh kepada keputusan tersebut. Keputusan kebijakan dividen yang tepat dapat berkontribusi pada pertumbuhan bisnis. Dividen, sebagai investor, adalah salah satu faktor penting dalam membuat keputusan investasi. Peningkatan dan penurunan dividen dapat menunjukkan prospek perusahaan di masa depan. Studi ini bertujuan untuk mempelajari apakah beberapa variabel yang berkaitan dengan keuangan perusahaan dapat memengaruhi kebijakan dividen mereka. Penelitian ini menguji bagaimana kebijakan dividen suatu perusahaan yang dinilai dengan rasio dividend payout secara parsial dan simultan memiliki pengaruh pada likuiditas yang dinilai dengan current ratio, profitabilitas yang dinilai dengan ratio return on assets (ROA), dan ukuran perusahaan yang dinilai dengan logaritma natural dari total asset. Peneliti menggunakan 32 data sampel dari 16 perusahaan dalam Indeks IDX High Dividend 20 periode 2021 pada tahun buku 2018-2019 untuk menguji hipotesis. Mereka menggunakan analisis statistik deskriptif, uji hipotesis, uji asumsi klasik, dan uji regresi linear berganda. Data sampel diproses menggunakan program statistik SPSS 21. Hasil pengujian menunjukkan bahwa kebijakan dividen perusahaan dipengaruhi secara parsial oleh likuiditas, sementara ukuran dan profitabilitas perusahaan tidak.

Pajak Kendaraan Listrik dan Infrastuktur: Insentif atau Hambatan bagi Pertumbuhan Industri Kendaraan Ramah Lingkungan? Timothy Tanujaya; Dika Fuji Okta; Edy Sarwono; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25474

This article examines how tax laws related to electric vehicles (EVs) and infrastructure can encourage or hinder the expansion of the green car sector. Favorable tax policies, such as tax exemptions and subsidies, have been shown to significantly increase EV adoption in a number of countries, including China, Indonesia, the United States, and Norway. Norway is one of the countries with the highest EV penetration rates in the world, which has effectively promoted EV adoption through generous tax incentives. On the other hand, EV market expansion is hampered in developing countries such as Indonesia by inconsistent policies and inadequate infrastructure. The results suggest that effective tax laws and infrastructure support can promote EV adoption and help nXCachieve international emission reduction goals. The study’s recommendations include establishing emission-based tax laws, funding charging stations, and maintaining consistent policies over the long term to facilitate the shift to greener modes of transportation.

Pemeriksaan Operasional Atas Aktivitas Pencatatan dan Pengendalian Persediaan Cafe Owl Ways di Pekanbaru Timothy Tanujaya; Rimi Gusliana Mais
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3334

Operational inspections have an important role to ensure that operational activities have run effectively and efficiently. Operational inspections also not only play a role in overcoming or repairing but also play a role in preventing these risks from occurring. The purpose of this study is to find out whether the policies and procedures for recording and controlling inventory implemented by Owl Ways Pekanbaru café have run effectively and efficiently. The research method used in this study is a descriptive study method. The data collection technique uses literature study data and field studies consisting of interviews, observations and company documents. The data that has been collected will then be analyzed. The object of research in this study is an operational inspection of inventory recording and control activities in an effort to improve the effectiveness and efficiency of inventory management of Owl Ways café in Pekanbaru. After an operational inspection, weaknesses were found in the Owl Ways café, namely inventory planning and control, inventory document recording procedures and the purchase of raw materials for supplies that are still inadequate

Kebijakan Deviden: Peran Likuiditas, Profitabilitas, dan Ukuran Perusahaan (Studi Kasus pada Perusahaan yang Terdaftar di IDX High Deviden 20) Timothy Tanujaya; Roberto Josua Fermadius Hasibuan; Rimi Gusliana Mais
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25472

Perusahaan dapat membuat keputusan tentang keuangannya berdasarkan keadaan dan kebutuhannya, salah satunya merupakan kebijakan dividen. Kebijakan dividen ini dapat dibuat dengan mempertimbangkan beberapa faktor yang mampu memiliki pengaruh kepada keputusan tersebut. Keputusan kebijakan dividen yang tepat dapat berkontribusi pada pertumbuhan bisnis. Dividen, sebagai investor, adalah salah satu faktor penting dalam membuat keputusan investasi. Peningkatan dan penurunan dividen dapat menunjukkan prospek perusahaan di masa depan. Studi ini bertujuan untuk mempelajari apakah beberapa variabel yang berkaitan dengan keuangan perusahaan dapat memengaruhi kebijakan dividen mereka. Penelitian ini menguji bagaimana kebijakan dividen suatu perusahaan yang dinilai dengan rasio dividend payout secara parsial dan simultan memiliki pengaruh pada likuiditas yang dinilai dengan current ratio, profitabilitas yang dinilai dengan ratio return on assets (ROA), dan ukuran perusahaan yang dinilai dengan logaritma natural dari total asset. Peneliti menggunakan 32 data sampel dari 16 perusahaan dalam Indeks IDX High Dividend 20 periode 2021 pada tahun buku 2018-2019 untuk menguji hipotesis. Mereka menggunakan analisis statistik deskriptif, uji hipotesis, uji asumsi klasik, dan uji regresi linear berganda. Data sampel diproses menggunakan program statistik SPSS 21. Hasil pengujian menunjukkan bahwa kebijakan dividen perusahaan dipengaruhi secara parsial oleh likuiditas, sementara ukuran dan profitabilitas perusahaan tidak.

Pajak Kendaraan Listrik dan Infrastuktur: Insentif atau Hambatan bagi Pertumbuhan Industri Kendaraan Ramah Lingkungan? Timothy Tanujaya; Dika Fuji Okta; Edy Sarwono; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25474

This article examines how tax laws related to electric vehicles (EVs) and infrastructure can encourage or hinder the expansion of the green car sector. Favorable tax policies, such as tax exemptions and subsidies, have been shown to significantly increase EV adoption in a number of countries, including China, Indonesia, the United States, and Norway. Norway is one of the countries with the highest EV penetration rates in the world, which has effectively promoted EV adoption through generous tax incentives. On the other hand, EV market expansion is hampered in developing countries such as Indonesia by inconsistent policies and inadequate infrastructure. The results suggest that effective tax laws and infrastructure support can promote EV adoption and help nXCachieve international emission reduction goals. The study’s recommendations include establishing emission-based tax laws, funding charging stations, and maintaining consistent policies over the long term to facilitate the shift to greener modes of transportation.

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