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All Journal Journal Of World Science West Science Accounting and Finance
Indrayono , Yohanes
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Computer Science & IT Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Fiscal Reconciliation Analysis of Commercial Financial Statements Octavianty, Ellyn; Ilmiyono, Agung Fajar; Indrayono , Yohanes; Hutasoit, Mei
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2192

Abstract

Fiscal reconciliation is carried out to overcome the difference in perception between accounting by determining the taxation of income and expense accounts. The purpose of this study is to find out whether the fiscal correction is appropriate based on the tax provisions on income and expense accounts in the financial statements. To find out the basis for calculating taxable income as the basis for calculating taxes payable and to find out how to prepare a fiscal reconciliation report in more detail. This research was conducted on Agricultural Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2023. The sample used in this study is 4 companies, namely PT Bisi International Tbk, PT PP London Sumatra Indonesia Tbk, PT Sinar Mas Agro Resources and Technology Tbk and PT Tunas Baru Lampung Tbk. The sample selection uses the purposive sampling method with the analysis method used, namely descriptive and comparative with the empirical study method, which describes a phenomenon/event systematically as it is. The results of the research on fiscal corrections made by agricultural sub-sector companies on income and expense accounts are in accordance with applicable tax regulations. After the fiscal reconciliation of the commercial income statement, it results in changes in the company's taxable income due to differences in recognition, namely fixed differences and time differences according to commercial and fiscal. So that there is a change in the company's tax burden, from the difference in recognition, there is an increase and decrease in the amount of taxable income so that the company experiences underpayment and overpayment of the company's outstanding taxes.
Integration of Corporate Governance, Risk Management, and Financial Digitalization: Its Impact on Banking Company Performance and Value Aminudin, Aminudin; Gursida, Hari; Indrayono , Yohanes
Journal of World Science Vol. 4 No. 10 (2025): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v4i10.1539

Abstract

This study aims to analyze the influence of the integration of corporate governance, risk management, and financial digitalization on the performance and value of banking companies in Indonesia. The research population includes foreign banks, government banks, and private banks classified as KBMI 3 and KBMI 4 for the 2019–2024 period. The research method used is explanatory with a quantitative approach. Data was obtained from annual reports, sustainability reports, and publications by the Financial Services Authority (OJK) and Bank Indonesia. Data analysis was carried out using Structural Equation Modeling (SEM-PLS). The results of the study show that corporate governance and risk management have a significant effect on company performance, while financial digitalization has a mediating role in increasing company value through increased operational efficiency and transparency. These findings affirm the importance of integrating governance, risk, and digitalization strategies in the face of the era of technology-based finance.
Co-Authors Agung Fajar Ilmiyono Aminudin, Aminudin Ellyn Octavianty Hari Gursida Hutasoit, Mei