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PELAKSANAAN AKUNTANSI PERTANGGUNG-JAWABAN BIAYA TENAGA KERJA PADA PERUSAHAAN RITEL (Studi pada PT. Rita Ritelindo Purwokerto) Wibowo, Raden Arief
PERMANA Vol 6, No 2 (2015)
Publisher : PERMANA

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

This research entitled âThe Evaluation for Implementation of Employerâs Cost Responsibility Accounting in Rita Ritelindo Purwokertoâ. The aims to know whether appropriate or not the implementation of employerâs cost responsibility accounting in Rita Ritelindo Purwokerto.Â The hypotheses is the implementation of employerâs cost responsibility accounting in Rita Ritelindo Purwokerto havenât appropriate yet. Descriptive t test is the analysis tool.Â The conclusiont, the implementation of employerâs cost responsibility accounting in Rita ritelindo Purwokerto is already appropriate.Â The implications of this research is, to keep the accounting system of Rita Ritelindo Purwokerto need to pay attention on organizational structure such as job description and job dividing for each personal. There should be clear and detail organizational structure.Â Keywords: Ritel, responsibility accounting, cost accounting

Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing Nuradila, Ratna Felix; Wibowo, Raden Arief
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

This research is purposed to determine the effect of tunneling incentive,bonus mechanism and debt covenant to transfer pricing wich ismoderated by tax minimization on multinational firm’s listed atIndonesian Stock Exchange in 2012-2014. The technique of thisanalysis is multiple regression analysis, wich used 33 annual reportfrom secondary data with purposive sampling method. The result ofthis research showed that variabel which are having a significantimpact to transfer pricing are tunneling incentive, debt covenant andmoderation of tax minimization to tunneling incentive.Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax MinimizationJEL Classification: H25, H71, M1

Produk Unggulan Sebagai Daya Saing Daerah Studi Pengembangan UKM Di Kabupaten Brebes Anis, Ashwar; Wibowo, Raden Arief
Journal of Islamic Finance and Accounting Vol 1, No 2 (2018)
Publisher : IAIN Surakarta

The purpose of this study is to improve competitiveness in Brebes District. This research uses qualitative research with common keywords. The study was conducted in Brebes District, covering the targeted area of the OVOP program as a manifestation of superior product development, and the Ministry of Industry and Commerce Department of Cooperatives and SMEs as the main data centers. Data analysis using descriptive qualitative by using description based on data available on research object. The results showed that excellent products in Brebes District as an effort to improve the competitiveness of regions have not achieved optimal results. From several excellent products available in Brebes District, only two products are included in the main target, that is implementation of salted eggs and seaweed, while other production centers are still in development stage. However, the activities undertaken show considerable prospective improvements, including increased production volumes and new product variations as a result of fostering and developing creativity and entrepreneurial innovation. As a supporting factor, including the Brebes District Government which has a strong commitment to implement the OVOP program on an ongoing basis, which is a superior resource that can be used as a flagship. Sources of funds, human resources and infrastructure needs, especially for groups that can be used as capital to conduct OVOP activities as a whole. Stages of activities have been carried out appropriately and in accordance with their respective rules, although there are indications of overlap in coaching as there are no clear boundaries in defining individual business categories, and industry groups.

Earnings Management di Indonesia: Studi Empiris pada Periode Sebelum dan Setelah Terlaksananya Program Tax Amnesty Wibowo, Raden Arief
Journal of Islamic Finance and Accounting Vol 2, No 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1880

This study aims to examine earnings management practice in the Indonesian companies, before, during, and after the tax amnesty program, and compare it through testing the difference in the absolute value of discretionary accruals before, during, and after the tax amnesty program. To conduct this analysis, this study uses 42 samples of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018. Data from all company samples are arranged in the form of Discretionary Accruals, Non-Discretionary Accruals, and Absolute Discretionary Accruals. The results indicate that there are earnings management practices before the tax amnesty program, and it is greater during the tax amnesty, and smaller after the tax amnesty. Based on the results of different tests, this study also shows that there are differences in the value of Absolute Discretionary Accruals in the tax amnesty program (AbsPre) and Absolute Discretionary Accruals after the tax amnesty program (AbsPost), so the hypothesis states that there is difference between earnings management before the tax amnesty program and after the tax amnesty program, can be accepted. In addition, the amount of Absolute Discretionary Accruals before the tax amnesty program (AbsPre) which tends to be higher 68.37% or almost 70%, shows that there is a great effort made by the management of the company in order to make the company looks outperformed to the investors.

Dampak Ukuran Perusahaan, Kepemilikan, dan Karakteristik CEO Pada Pengungkapan Tanggung Jawab Sosial Perusahaan: Studi Empiris Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021 Wibowo, Raden Arief; Linggarsari, Dwi Yudni
Jurnal Bisnis Mahasiswa Vol 4 No 3 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i3.art14

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh firm size, ownership dan karakteristik CEO terhadap pengungkapan corporate social responsibility perusahaan dengan 199 sampel perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini menggunakan metode analisis regresi data panel dengan model fixed effect dan menggunakan software E. Views v. 12. Hasil penelitian menunjukkan bahwa total penjualan dan kepemilikan keluarga tidak berpengaruh negatif, jumlah tenaga kerja, kepemilikan asing, military connection tidak berpengaruh positif terhadap pengungkapan corporate social responsibility perusahaan. Sedangkan, total asset, kepemilikan publik, dan kepemilikan pemerintah berpengaruh positif terhadap pengungkapan corporate social responsibility perusahaan. Adapun keterbatasan dalam penelitian ini yaitu adanya faktor eksternal yang tidak dapat dikendalikan sepenuhnya, seperti perubahan regulasi atau kondisi pasar yang dapat mempengaruhi hasil penelitian sehingga, penelitian selanjutnya dapat melakukan studi kualitatif mendalam seperti studi kasus untuk menggali lebih dalam praktik CSR di perusahaan tertentu. Hal tersebut dapat membantu dalam memahami dinamika internal perusahaan dan faktor yang mempengaruhi keputusan CSR.

Pengaruh Struktur Kepemilikan terhadap Biaya Ekuitas dengan Efektivitas Komite Audit sebagai Variabel Moderasi Sagita, Mutiara Bunga; Wibowo, Raden Arief
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.335

Penelitian ini bertujuan untuk menganalisis pengaruh struktur kepemilikan dengan proksi kepemilikan institusional, kepemilikan manajerial dan kepemilikan asing terhadap biaya ekuitas dengan efektivitas komite audit sebagai variabel moderasi pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Sampel dipilih dengan beberapa kriteria yang menghasilkan 34 perusahaan setiap tahunnya. Penelitian ini merupakan penelitian kuantitatif dengan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis dengan regresi data panel dengan model random effect. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari website resmi. Hasil penelitian ini menunjukan bahwa kepemilikan manajerial berpengaruh terhadap biaya ekuitas, sedangkan kepemilikan institusional dan kepemilikan asing tidak berpengaruh terhadap biaya ekuitas. Efektivitas komite audit tidak memoderasi pengaruh kepemilikan manajerial terhadap biaya ekuitas, tetapi efektivitas komite audit memoderasi pengaruh kepemilikan institusional dan kepemilikan asing terhadap biaya ekuitas.

Pengaruh Struktur Kepemilikan terhadap Biaya Ekuitas dengan Manajemen Laba Sebagai Variabel Mediasi Lorenza, Linda; Wibowo, Raden Arief
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.16518

This study aims to analyze the effect of ownership structure, proxied by family ownership, institutional ownership, and foreign ownership, on equity costs, with earnings management as a mediating variable. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021 were the population in this study, totaling 37 companies each year (233 units of analysis). Data analysis was conducted using mediation regression with path analysis using Eviews software. The results of this study show that direct testing in path analysis indicates that family ownership, institutional ownership, and foreign ownership on profit management are acceptable. However, in the indirect test of the influence of ownership structure on equity costs through earnings management, the results were rejected, meaning that earnings management cannot be considered a mediating variable because the results of the Sobel test did not meet the criteria. If the Sobel test coefficient value is greater than the t-table value, it can meet the mediation criteria.

Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing Nuradila, Ratna Felix; Wibowo, Raden Arief
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i1.1135

This research is purposed to determine the effect of tunneling incentive, bonus mechanism and debt covenant to transfer pricing wich is moderated by tax minimization on multinational firm’s listed at Indonesian Stock Exchange in 2012-2014. The technique of this analysis is multiple regression analysis, wich used 33 annual report from secondary data with purposive sampling method. The result of this research showed that variabel which are having a significant impact to transfer pricing are tunneling incentive, debt covenant and moderation of tax minimization to tunneling incentive. Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax Minimization JEL Classification: H25, H71, M1

Produk Unggulan Sebagai Daya Saing Daerah Studi Pengembangan UKM Di Kabupaten Brebes Anis, Ashwar; Wibowo, Raden Arief
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i2.1442

The purpose of this study is to improve competitiveness in Brebes Dis- trict. This research uses qualitative research with common keywords. The study was conducted in Brebes District, covering the targeted area of the OVOP program as a manifestation of superior product development, and the Ministry of Industry and Commerce Department of Cooperatives and SMEs as the main data centers. Data analysis using descriptive qualitative by using description based on data available on research object. The results showed that excellent products in Brebes District as an effort to improve the competitiveness of regions have not achieved optimal results. From several excellent products avail- able in Brebes District, only two products are included in the main target, that is implementation of salted eggs and seaweed, while other production centers are still in development stage. However, the activ- ities undertaken show considerable prospective improvements, includ- ing increased production volumes and new product variations as a result of fostering and developing creativity and entrepreneurial in- novation. As a supporting factor, including the Brebes District Gov- ernment which has a strong commitment to implement the OVOP program on an ongoing basis, which is a superior resource that can be used as a flagship. Sources of funds, human resources and infrastruc- ture needs, especially for groups that can be used as capital to conduct OVOP activities as a whole. Stages of activities have been carried out appropriately and in accordance with their respective rules, al- though there are indications of overlap in coaching as there are no clear boundaries in defining individual business categories, and in- dustry groups. Keywords: Local original revenue, general allocation fund, special allocation fund, profit-sharing fund, human development index JEL Classification: E23, E26,l26

Earnings Management di Indonesia: Studi Empiris pada Periode Sebelum dan Setelah Terlaksananya Program Tax Amnesty Wibowo, Raden Arief
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1880

This study aims to examine earnings management practice in the Indonesian companies, before, during, and after the tax amnesty program, and compare it through testing the difference in the absolute value of discretionary accruals before, during, and after the tax amnesty program. To conduct this analysis, this study uses 42 samples of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018. Data from all company samples are arranged in the form of Discretionary Accruals, Non-Discretionary Accruals, and Absolute Discretionary Accruals. The results indicate that there are earnings management practices before the tax amnesty program, and it is greater during the tax amnesty, and smaller after the tax amnesty. Based on the results of different tests, this study also shows that there are differences in the value of Absolute Discretionary Accruals in the tax amnesty program (AbsPre) and Absolute Discretionary Accruals after the tax amnesty program (AbsPost), so the hypothesis states that there is difference between earnings management before the tax amnesty program and after the tax amnesty program, can be accepted. In addition, the amount of Absolute Discretionary Accruals before the tax amnesty program (AbsPre) which tends to be higher 68.37% or almost 70%, shows that there is a great effort made by the management of the company in order to make the company looks outperformed to the investors. Keywords: Tax Amnesty, Earnings Management JEL Classification: M41, 023, G18, G20, H71

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