Article Per Year (5 Year)
p-Index From 2020 - 2025
1.203
P-Index
This Author published in this journals
All Journal JAM : Jurnal Aplikasi Manajemen Infestasi Jurnal Ilmiah Wahana Akuntansi Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis Jurnal Akuntansi
Lembut, Putu Indrajaya
Universitas Ma Chung
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Tax Avoidance Sebagai Latar Belakang Dalam Memanfaatkan Tax Deductible Expense (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Fitri Oktariani; Putu Indrajaya Lembut
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4860

Abstract

This study aims to test and prove empirically the effect of tax avoidance on the cost of debt. The research population is a company listed on the Indonesia Stock Exchange with a sample of companies in the manufacturing category during 2012 to 2017, which is as many as 50 sample companies. Sampling uses purposive sampling and the data analysis method used is a simple linear regression method. The results of this study prove that tax avoidance has a positive effect on the cost of debt. Based on the results of testing this study, it can be concluded that the company will always use a tax deductible expense in its efforts to conduct tax avoidance regardless of the tax rate that has been imposed by the government.Thus, the government should consider further policies by focusing more on regulating the recognition of tax deductible expenses, rather than issuing a policy of reducing back rates, especially for corporate taxpayers. 
Analisis Determinan Transfer Pricing pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Gracia Agata; Putu Indrajaya Lembut; Fitri Oktariani
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.015

Abstract

This study aims to analyze the effect of Multinationality, Tax Haven and Thin Capitalization on Transfer Pricing. The samples in this study were all multinational companies listed on the Indonesia Stock Exchange from 2016 to 2019 in addition to the financial, insurance, mining, and property sectors. The amount of data in accordance with the sample criteria is 260 data consisting of 65 companies for each year. The analytical method used in processing data using multiple linear analysis. This study uses the Statistical Package for Social Sciences (SPSS) program. The results showed that multinationality and tax havens had no effect on transfer pricing, and thin capitalization had a positive effect on transfer pricing.
Cost object determination training to support Go-Barber business innovation in Malang City Putu Indrajaya Lembut; Fitri Oktariani; Yuswanto Yuswanto
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 7, No 3 (2022): August 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v7i3.7370

Abstract

In order to save small business owners, accounting is one of the spearheads that plays a role in maintaining cost efficiency so that service prices can still compete with similar businesses, reducing waste (improvident). Innovation from permanent barber to Go-Barber is should be accompanied by a change in the method of determining the cost object in determining activity cost rates, with additional considerations for measuring services that generally have to pay attention to distance to customers, so that it has an impact on the emergence of variable costs as a basis determine the price of the service. The circle method is considered the right method because it is based on the characteristics of innovation that efforts to innovate will certainly not stop at a certain point, but will continue to evaluate and innovate in response to developments in the business environment. Measurement of the cost object is needed to determine the price of the service based on the basic tariff which will be multiplied by the activity. Identification of the right cost object will provide accuracy in determining the Cost of Goods Sold (COGS) which is of course a method in determining the price of services. Based on the results of training from business actors carried out by instructors/presenters, participants understand enough about how to identify and analyze activity costs to determine the selling price of Go-Barber services where previously there was no calculation method applied by Go-Barber.
PERAN PERUSAHAAN KELUARGA, DIVERSIFIKASI PERUSAHAAN DAN LEVERAGE DALAM MANAJEMEN LABA Damara, Devina; Lembut, Putu Indrajaya; Oktariani, Fitri
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i2.796

Abstract

This study aims to prove the relationship between family firms, company diversification and leverage on earnings management with good corporate governance as a moderating variable. Earnings management is proxied by using discretionary accruals. The main dependent variables in this study are family companies, company diversification and leverage. Researchers also conducted different tests on the leverage variable before and during Covid19. The sample in this study is a family company in the manufacturing sector that is listed on the IDX in the 2017-2021 period. The different test samples in this study used 2018-2019 before Covid19 and 2020-2021 during Covid19. The number of samples in this study were 14 companies. The research hypothesis was tested using Partial Least Square Structural Equation Modeling with SmartPLS 4.0 software and SPSS. This study shows that there is no significant relationship between family firms and leverage with earnings management. The diversification variable has a negative effect on earnings management. Good corporate governance variables are not able to weaken the influence of family firms, corporate diversification and leverage on earnings management. Meanwhile, there was no difference before and during Covid-19 in terms of leverage.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN UMKM GEDHANG NUGGET MALANG Cahyadi, Rino Tam; Lembut, Putu Indrajaya; Oktariani, Fitri; Pratama, Bagas Brian
Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Vol 4, No 2 (2023): Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sawala.v4i2.47598

Abstract

Gedhang Nugget merupakan usaha mikro, kecil, dan menengah (UMKM) yang bergerak dalam industri food and beverages sejak beberapa tahun terakhir. Dalam perjalanannya, usaha tersebut masih belum sepenuhnya menerapkan sistem keuangan akuntansi secara tepat, dan yang paling krusial adalah dari segi pencatatan. Untuk itu, pengabdian masyarakat ditujukan untuk membantu Gedhang Nugget dalam memperbaiki pencatatan keuangannya. Metode pelaksanaan yang digunakan oleh peneliti merupakan metode kualitatif berupa wawancara dan pengamatan langsung dengan data primer terhadap Gedhang Nugget. Selama proses pengabdian, penulis memperoleh informasi dan data yang dibutuhkan melalui pemilik usaha dan pihak yang terlibat langsung dalam operasi. Output dari pengabdian ini adalah pembuatan template Microsoft Excel untuk pencatatan keuangan. Seperti yang diharapkan, keberadaan template yang telah diberi formula dan dihubungkan berperan dalam membantu Gedhang Nugget memantau jumlah penjualannya dan labanya baik secara bulanan maupun tahunan. 
Dampak Kualitas Laporan Keuangan Perusahaan Badan Usaha Milik Negara Terhadap Efisiensi Investasi Novita Sherla Hariyanto; Tarsisius Renald Suganda; Putu Indrajaya Lembut
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2525

Abstract

This study aims to investigate the effects of financial statements’ quality towards over/under investment, the internal controls’ implementation towards over/under investment, and moreover the internal control as a moderating variable to strengthen the financial statements’ quality to over/under investment on state-owned listed companies in Indonesia Stock Exchange and state-owned non-listed companies as well. The data analysis techniques namely logistic regression analysis is used to measure the research problems. There are 96 listed and non-listed state-owned companies (not including financial services and insurance) used as research sample during period from 2015 to 2018. The findings of this study reject first and third hypotheses stating that the financial statements’ quality does not affect over/under investment and moreover, internal control as a moderating variable could not strengthen the effect of financial statements’ quality towards over/under investment. However, on the other hand, the second hypothesis in this study is accepted proofing that the implementation of internal control has positive effect on over/under investment. Keywords: Quality of Financial Statements, The Internal Control, Investment Efficiency, State Owned Enterprises
THE ROLE OF PERFORMANCE FEEDBACK QUALITY TO REDUCE THE PROPENSITY TO CREATE BUDGETARY SLACK AT PRIVATE UNIVERSITY Rismayanti, Febriana Dwi; Lembut, Putu Indrajaya; Wijayanti, Dian
Jurnal Aplikasi Manajemen Vol. 16 No. 3 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.937 KB) | DOI: 10.21776/ub.jam.2018.016.03.16

Abstract

This study aims to test hypotheses developed by Lavengin and Mendoza (2013). This study aims to investigate the positive effect of performance feedback quality on perceived procedural justice and perceived interactional justice. Furthermore, this study investigated the negative effect of perceived procedural justice and perceived interactional justice on a propensity to create budgetary slack with trust in the supervisor as a mediating variable. This study uses a survey method via questionnaire, with middle and lower manager who participate in preparing a budget at Private University as respondent. The results show that performance feedback quality can increase perceived procedural justice and perceived interactional justice. Furthermore, this study can not prove that perceived procedural justice and perceived interactional justice can reduce the propensity to create budgetary slack through trust in supervisor. Nevertheless, the results can prove that perceived interactional justice can reduce the propensity to create budgetary slack, that means the relationship between perceived interactional justice and propensity to create budgetary slack is a direct relationship. The results also show that interactional justice can increase trust in the supervisor. Overall, this study can prove the hypotheses developed by Langevin and Mendoza (2013), that management control systems can reduce a manager’s unethical behavior.
Co-Authors Damara, Devina Dian Wijayanti Gracia Agata Novita Sherla Hariyanto Oktariani, Fitri Pratama, Bagas Brian Rino Tam Cahyadi, Rino Tam Rismayanti, Febriana Dwi Tarsisius Renald Suganda Yuswanto Yuswanto