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All Journal Ekonomi Bisnis Accounting (JRAMB) Jurnal Riset Akuntansi Mercu Buana Prima Ekonomika : Jurnal Ekonomi dan Bisnis Solusi: Jurnal Kajian Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Prosiding Seminar Nasional Unimus SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Prosiding SeNTIK STI&K
Eliya Isfaatun
Universitas Nusa Megarkencana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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Journal : Accounting

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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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Abstract

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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Abstract

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.
Co-Authors Agnes Mbadhi Alfama Meilan Pramukti Alvina Nur Istikomah Ana Marfungatun Atika Jauharia Hatta Hambali Dhiana Ekowati Dwi Priyanto Helly MM SE. Septi W. Istanto, Luluk Isnaini Khadirin Khadirin Luluk Kholisoh Marfungatun, Ana Maria Magdalena PD Maria Magdalena Pur Dwiastuti Mifthahul Jannah Niswah Hazratil Mufidah Prakasa, Tyas Zakiya Rr. Dharma Tintri Edi Raras Sapta Aji Sri Margiutom Shafira Vionita Rofifah Siwi Lastari Sri Darini Supadmini, Sri Supardi Supardi Sutarto Tri Antoro Taufik Hidayat Tegar, Akhita Ash Tyas Zakiya Prakasa Wendri Sukmarani Widy Perdana, Marsya Putri Winanto Nawarcono