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EFFECTIVENESS EVALUATION SYSTEM CHANGE RATES ON TOBACCO PRODUCTS EXCISE EXCISE REVENUE (Case Study in Yogyakarta KPPBC Type A3) Tri Antoro, Sutarto; Isfaatun, SE., MM., Eliya; Magdalena, SE., MM., Maria
Accounting 2009
Publisher : Accounting

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Changes in the tobacco excise tax system was instrumental to the achievement of revenue targets for 2009 Budget. Therefore, the effectiveness of changes in the tobacco excise tax system need to be analyzed. This study aims to determine the level of effectiveness of changes in the tobacco excise tax system and to identify strengths, opportunities, weaknesses and threats to change the system in the tobacco excise tax rates KPPBC Type A3 Yogyakarta. This research is a case study conducted in the city of Yogyakarta, especially in KPPBC Type A3 at a time. The study was conducted in KPPBC Type A3 Type A3 because KPPBC is an institution to supervise and care for tobacco excise tax collection. This research period is from April to June 2009. The method of data collection was done by interview, observation and dokmentasi. While data analysis was conducted using quantitative and qualitative methods. Quantitative methods used to determine the effectiveness of changes in the tobacco excise tax system, while the qualitative method of SWOT analysis carried out by weeks to find out the advantages, disadvantages, obstacles and threats from changes in the tobacco excise tax system in KPPBC Type A3. From the quantitative analysis found that tax rates using the new tariff system is more effective to increase the tobacco excise tax revenue KPPBC Type A3. It is known from the increase in tobacco excise tax rates by a total of 19% by using the tariff system the new tobacco excise tax. While the qualitative analysis found that changing the system has strengths that include the existence of a clear legal basis to facilitate monitoring and management of tobacco excise tax, there are opportunities to help achieve the 2009 budget revenue target of the tobacco excise tax sector. In addition to strengths and opportunities there are also weaknesses that create the assumption that the rate for all the tobacco excise tax increases that hinder growth and even resulted in a decrease in production of tobacco. While the threat faced in implementing changes in the tobacco excise tax system, among others, is the attempt by certain manufacturers´ excise tax evasion. Keyword : tobacco, tax, excise

EARNINGS ABILITY AND CASH FLOW IN PREDICTING EARNINGS AND CASH FLOW IN THE FUTURE (Empirical Study on the Manufacturing Companies Listed on Indonesia Stock Exchange) Khadirin, Khadirin; Isfaatun, SE., MM, Eliya; Septi W., SE., MM, Helly
Accounting 2010
Publisher : Accounting

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In the financial statements, particularly the balance sheet and earnings are still believed to be an accurate tool for its users to reduce the risk in making economic decisions. But, to report earnings until now still there is a contradiction to the conclusions relating to the benefits generated content is the information it contains, especially the ability of earnings to predict future earnings and cash flows in the short term. Similarly, cash flow statement has been required by the IAI (Indonesian Institute of Accountants) to be reported in annual financial statements of the company. This study aimed to test the ability of earnings and cash flows in predicting earnings and future cash flows. The study is based on data reported by 40 manufacturing companies go public finances for the period 2007-2008, using linear regression statistical method. For purposes of this study, analysis was also performed using the consumer price index deflator factor (Consumer Price Index / CPI). Statistical test results show that earnings as independent variables have a closer relationship with the dependent variable earnings than cash flows as independent variables against earnings. Next to the second hypothesis is found evidence of earnings as the independent variable is not significant in relation to cash flow as the dependent variable, compared predictors of cash flows on cash flow. ii While testing the third hypothesis could be concluded that earnings have no incremental predictive ability of cash flow. Keywords: Earnings, cash flows, predictive capability.

Pengaruh Manajemen Laba Terhadap Kinerja Keuangan Pada Perusahaan Yang Telah Menggunaan Sak Konvergensi Ifrs Mandatory (Studi Empiris Pada Perusahaan Manufakur Yang Terdaftar Di Bei Tahun 2013-2017) Marfungatun, Ana; Isfaatun, Eliya
Kajian Ekonomi dan Bisnis Vol. 14 No. 1 (2019)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v14i1.47

This study aims to obtain empirical evidence about the effect of earnings management on financial performance. Earnings management is the act which is conducted by manager to maximize, minimize, or do income smoothing of companyâ€™s profit. Managers can affect their companyâ€™s market value by do earnings management, such as make their profit always increase every year to show their good job financial performance. Independent variable if this study is earnings management that measured by discretionary accruals and dependent variable is financial performance that measure by return on assets. This population of the study was all of the manufacturing companies on the Indonesia Stock Exchange for five years from 2013 to 2017, while the sample of the research was determined by purposive sampling method to obtain 51 sample companies. The study analyzed one independent variables using secondary data in the form of panel data with a cross-section in 51 companies and a time series of five years. The analysis was regression with a random effect specification. The analysis was regression with a random effect specification the results this study showed that earnings management affect return on assets significantlye.

Perkembangan Perpajakan di Indonesia Prakasa, Tyas Zakiya; Isfaatun, Eliya
Kajian Ekonomi dan Bisnis Vol. 15 No. 1 (2020)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v15i1.69

This study aims to determine the development of taxation in Indonesia in 2012-2017 with variable trends in tax revenue, the number of taxpayers, tax compliance, tax return reporting with e-filing, and the performance of the Directorate General of Taxes. This research is a descriptive analysis research. The type of data used is secondary data with the object of this study is the annual report and the performance report of the Directorate General of Taxes. The research data collection technique is the documentation technique. Based on the analysis that has been done, there is a correlation between the variable trend of tax revenue, the number of taxpayers, taxpayer compliance, SPT reporting with e-filing, and the performance of the Directorate General of Taxes with the development of taxation in Indonesia during 2012-2017. With the conclusion, the trend of tax revenue increases, the number of mandatory increases, the ratio of taxpayer compliance increases, the reporting of tax returns with increasing e-filing and the performance of the Directorate General of Taxes has increased every year

Pengaruh Manajemen Laba Terhadap Kinerja Keuangan Pada Perusahaan Yang Telah Menggunaan Sak Konvergensi Ifrs Mandatory (Studi Empiris Pada Perusahaan Manufakur Yang Terdaftar Di Bei Tahun 2013-2017) Ana Marfungatun; Eliya Isfaatun
HOME Vol. 14 No. 1 (2019)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v14i1.47

This study aims to obtain empirical evidence about the effect of earnings management on financial performance. Earnings management is the act which is conducted by manager to maximize, minimize, or do income smoothing of company’s profit. Managers can affect their company’s market value by do earnings management, such as make their profit always increase every year to show their good job financial performance. Independent variable if this study is earnings management that measured by discretionary accruals and dependent variable is financial performance that measure by return on assets. This population of the study was all of the manufacturing companies on the Indonesia Stock Exchange for five years from 2013 to 2017, while the sample of the research was determined by purposive sampling method to obtain 51 sample companies. The study analyzed one independent variables using secondary data in the form of panel data with a cross-section in 51 companies and a time series of five years. The analysis was regression with a random effect specification. The analysis was regression with a random effect specification the results this study showed that earnings management affect return on assets significantlye.

Perkembangan Perpajakan di Indonesia Tyas Zakiya Prakasa; Eliya Isfaatun
HOME Vol. 15 No. 1 (2020)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v15i1.69

This study aims to determine the development of taxation in Indonesia in 2012-2017 with variable trends in tax revenue, the number of taxpayers, tax compliance, tax return reporting with e-filing, and the performance of the Directorate General of Taxes. This research is a descriptive analysis research. The type of data used is secondary data with the object of this study is the annual report and the performance report of the Directorate General of Taxes. The research data collection technique is the documentation technique. Based on the analysis that has been done, there is a correlation between the variable trend of tax revenue, the number of taxpayers, taxpayer compliance, SPT reporting with e-filing, and the performance of the Directorate General of Taxes with the development of taxation in Indonesia during 2012-2017. With the conclusion, the trend of tax revenue increases, the number of mandatory increases, the ratio of taxpayer compliance increases, the reporting of tax returns with increasing e-filing and the performance of the Directorate General of Taxes has increased every year

Analisis Pengaruh Tingkat Pemahaman Pajak Kos Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Pemilik Usaha Kos di Kecamatan Umbulharjo Kota Yogyakarta) Eliya Isfaatun; Dwi Priyanto
HOME Vol. 16 No. 1 (2021)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v16i1.82

ABSTRACT Tax revenue is important in increasing tax revenue in Yogyakarta. Tax rates for boarding houses with more than 10 (ten) rooms are set at 5% (five percent). Increase tax revenue which is supported by an understanding of the tax owned by the boarding house owner, so that he complies with taxation. This research is intended to study the level of understanding of taxes for taxpayer assistance. This type of research is quantitative research. The population in this study is the owner of a tax business in Yogyakarta's Umbulharjo District which holds 710 people. The sampling technique used is the Slovin technique, which is a boarding business owner in the Umbulharjo District of Yogyakarta City which holds 256 people. The instrument used was a questionnaire. Data analysis techniques using the validity and reliability test, normality test, linearity test, simple regression analysis, t test, and the coefficient of determination test. The results showed there were significant and significant differences in the level of tax understanding of tax liabilities. This is evidenced through the t test with the results of t count 15.920> t table 1.650 and the regression equation Y = 14.516 + 0.671X. From these results it means that the higher the cost of income tax, the higher the taxpayer approval. This is also supported by a significance value of 0,000, which means this significance value is less than 0.05. Key Words: understanding boarding tax, tax obligations, boarding businesses in Umbulharjo District

PENGARUH MANAJEMEN RISIKO, KONEKSI POLITIK, ROE, ROA DAN CAR DENGAN PEMODERASI KUALITAS AUDIT INTERNAL TERHADAP EFISIENSI PADA PERBANKAN INDONESIA eliya isfaatun; Dharma Tintri E; Luluk Kholisoh
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 7, No 2: November 2021
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v7i2.2038

Tahun 2019 sektor perbankan menjadi sektor yang masih tumbuh, dan untuk dapat terus tumbuh dan bersaing, salah satu faktor yang penting adalah efisiensi dalam kegiatan perbankan. Faktor faktor manajemen risiko, Koneksi politik, Return On Equity (ROE), Return On Asset (ROA), dan Capital Adequacy Ratio (CAR) dapat mempengaruhi efisiensi perbankan dengan Kualitas audit internal sebagai peran moderasi. Menggunakan sampel sebanyak 22 entitas bank umum yang terdaftar di IDX dalam periode amatan tahun 2009-2018 sehingga diperoleh sebanyak 220 unit analisis. Efisiensi Bank diukur dengan Stochastic Frontier Analysis (SFA) dalam pendekatan intermediasi. Data dianalisis dan diuji menggunakan model Analisis Jalur (Path) dengan alat bantu aplikasi Amos. Hasil penelitian menunjukkan bahwa terdapat pengaruh dari penerapan manajemen risiko, ROE, ROA dan CAR dengan arah negatif, terhadap efisiensi biaya Koneksi politik dewan komisaris sebagai mekanisme tata kelola perbankan tidak berpengaruh terhadap efisiensi Bank. Kualitas Audit internal mampu memoderasi pengaruh penerapan manajemen risiko (memperlemah), koneksi politik (memperkuat), ROE (memperlemah), ROE (memperkuat) dan CAR (memperkuat) terhadap efisiensi perbankan Indonesia. Peningkatan pelaksanaan audit internal yang berkualitas pada perbankan dapat menjadi perhatian bagi manajemen dan pihak regulator.

ANALISIS INFORMASI PENENTU HARGA SAHAM SAAT INITIAL PUBLIC OFFERING Eliya Isfaatun; Atika Jauharia Hatta
Jurnal Ilmiah Ekonomi Bisnis Vol 15, No 1 (2010)
Publisher : Universitas Gunadarma

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Salah satu alternatif bagi perusahaan untuk mendapatkan dana atau modal tambahan adalah dengan melakukan Penawaran Umum Perdana (IPO). Dengan IPO tersebut, perusahaan harus menyediakan informasi prospektus untuk membantu investor dalam pengambilan keputusan investasi. Fenomena yang sering terjadi pada saat perusahaan melakukan IPO adalah underpricing pada harga keamanan perusahaan, di mana investor dapat memperoleh abnormal return, yang tidak mengira akan terjadi sesuai dengan hipotesis pasar yang efisien. Artikel ini bertujuan untuk menguji apakah investor menggunakan atau tidak menggunakan prospektus dalam pengambilan keputusan investasi. Hasil penelitian menunjukkan hanya variabel leverage keuangan yang mempengaruhi return awal ketika perusahaan melakukan IPO.

Analisis Pengelolaan Anggaran Dana Desa Berdasarkan Kebutuhan Masyarakat di Kapanewon Bambanglipuro Kabupaten Bantul Propinsi DIY Eliya Isfaatun; Taufik Hidayat
Solusi: Jurnal Kajian Ekonomi dan Bisnis Vol. 17 No. 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v17i2.132

Village Funds according to Government regulation Number 6 of 2014 are funds sourced from the APBD for villages transferred through Regency/City Regional Budgets and Expenditures and used to finance government administration, development implementation, community development, and community empowerment. Village funds can play a major role in reducing the number of villages left behind if managed properly. This study aims to analyze the efficient and effective use of village funds in Kapanewon Bambanglipuro which consists of three villages, namely Sidomulyo Village, Mulyodadi Village, and Sumbermulyo Village. The analytical tool used in this research is the combination method (Mix Methods), which analyzes the target data, between the realization of expenditure and income by using the ratio of efficiency and effectiveness, and complements it with interview data. Data collection uses the Sequential Explanatory Design model, where the model is characterized by data collection and quantitative data analysis in the first stage, followed by qualitative data collection and analysis in the second stage, in order to strengthen the results of quantitative research conducted in the first stage. The results of this study indicate that the average level of efficiency of Village Fund management in Kapanewon Bambanglipuro Bantul Regency is 98% which meets the criteria of being less efficient, and the average level of effectiveness is 98%, including in the effective category. Keywords: Village funds, efficiency, effectiveness

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