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All Journal Jurnal Riset Terapan Akuntansi Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) JIMEKA
Astuti, Indriani Indah
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Economics, Econometrics & Finance Social Sciences Other

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The PENGARUH RISIKO BISNIS, PROFITABILITAS DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA Astuti, Indriani Indah; Purnamasari, Keti
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13958902

Abstract

This study was conducted to examine the effect of business risk, profitability and liquidity on capital structure at pharmaceutical companies in BEI. The purpose of this study is to determine and analyze the presence or absence of the influence of business risk, profitability and liquidity to the capital structure of pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 to 2023. The total sample of this study is 10 companies determined through purposive sampling. The data analysis uses panel data regression that was previously tested to determine the effect in the panel regression estimation model. Based on the results of the classical assumption test, the research data has met the conditions in the use of panel data regression. Model is estimated using Fixed Effect Model (FEM). The results show that business risk, profitability and liquidity significantly affect the capital structure. Business risk has no effect on capital structure, profitability has significant negative effect the capital structure, and liquidity has significant positive effect on capital structure. Keywords: Business Risk, Profitability, Liquidity, Capital Structure
ANALISIS PENERAPAN PERHITUNGAN PPH 21 ORANG PRIBADI SEBELUM DAN SESUDAH PENERAPAN PP 58 DAN PMK 168 TAHUN 2023 PADA CV MUDA RIA Astuti, Indriani Indah; Satriawan, Indra; Mayasari, Riana
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15546323

Abstract

The latest tax regulations adaptation in Indonesia, namely Government Regulation Number 58 of 2023 and Regulation of the Minister of Finance Number 168 of 2023 still have challenges. One of the companies that has not implemented this latest regulation is CV Muda Ria. A case study was conducted on CV Muda Ria to test the implementation of Government Regulation Number 58 of 2023 and Regulation of the Minister of Finance Number 168 of 2023. The research methodology used is descriptive qualitative, with data collection through of company documents, tax regulations, as well as interviews with CV Muda Ria management. Mathematical data analysis using formulas and calculations in accordance with Regulation of the Minister of Finance Number 168 of 2023 using Microsoft Excel. The results of the research shows that there is no difference in a case study of employee A of CV Muda Ria, before and after adaptations of Government Regulation Number 58 of 2023 and Regulation of the Minister of Finance Number 168 of 2023, payable income tax is NIHIL. Even though payable tax income is NIHIL, CV Muda Ria still has an obligation to calculate and report income tax in accordance with the latest regulations. Therefore, CV Muda Ria is highly recommended to adopt this new regulation for accurate calculation of Income Tax. Keywords: Calculation of Income Tax Article 21, Government Regulation 58 of 2023, Minister of Finance Regulation 168 of 2023
PENERAPAN PERHITUNGAN PPH 21 ORANG PRIBADI BERDASARKAN PP 58 DAN PMK 168 TAHUN 2023 MENGGUNAKAN MICROSOFT EXCEL PADA CV MUDA RIA Astuti, Indriani Indah; Satriawan, Indra
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 1 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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

Abstract

Based on Minister of Finance Regulation Number 252/PMK.03/2008 and Minister of Finance Regulation Number 168 of 2023, this article discusses the application of PPh Article 21 calculations to permanent employees using Microsoft Excel before and after PP 58/PMK 168 of 2023. The author uses documentation and interviews as well as data sources from books, journals and the internet. The results of interviews and documentation show that CV Muda Ria has problems. CV Muda Ria has not calculated income tax article 21 in accordance with Minister of Finance Regulation Number 252/PMK.03/2008 and Minister of Finance Regulation Number 168 of 2023. As a result, the company does not fulfill its tax obligations to deduct employee salaries from income tax article 21. Based on this problem, the discussion that will be reviewed is regarding the calculation of income tax article 21 based on the Minister of Finance Regulation Number 252/PMK.03/2008 for the 2023 tax year and based on the Minister of Finance Regulation Number 168 of 2023 for the 2024 tax year by using the Microsoft excel application.
FAKTOR - FAKTOR YANG MEMENGARUHI OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Rumanti, Helda; Sari, Kartika Rachma; Astuti, Indriani Indah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i3.35554

Abstract

Local Government Financial Reports (LKPD) represent a form of transparency and accountability in regional financial management, evaluated through audit opinions issued by the Supreme Audit Agency (BPK). However, over the past three years, the quality of audit opinions on LKPD in Indonesia has declined, prompting the need to analyze the factors influencing this trend. This study aims to investigate the effects of audit findings, follow-up on audit recommendations, local government size, resolution of regional losses, and timeliness of financial report submission on LKPD audit opinions. Employing a quantitative research design, this study utilizes secondary data from the financial reports of 495 local governments in Indonesia spanning 2021 to 2023. Data analysis was conducted using logistic regression with SPSS version 26. The results indicate that audit findings negatively affect LKPD audit opinions, while timely submission of financial reports and follow-up on audit recommendations have a positive impact. Meanwhile, local government size and resolution of regional losses do not show a significant influence on LKPD audit opinions in Indonesia.
Co-Authors Indra Satriawan Mayasari, Riana Purnamasari, Keti Rumanti, Helda Sari, Kartika Rachma