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All Journal Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Jurnal Kajian Akuntansi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Riset Akuntansi dan Keuangan Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi Manajemen Jurnal Proaksi Jurnal Ekuivalensi International Journal of Economics Development Research (IJEDR) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Governance JCA (Jurnal Cendekia Akuntansi) Jurnal Akuntansi dan Keuangan ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Mutiara Ilmu Akuntansi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Akuntansi JURDIASRA Jurnal Akuntansi Kontemporer
Kusuma, Marhaendra
Universitas Islam Kadiri
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Peran Moderasi Sanksi Pajak dalam Pengaruh Love of Money, Machiavellian, Tarif Pajak, Pemahaman Perpajakan dan Self Assessment System Terhadap Tax Evasion Shofia Fatimatuz Zahro’; Marhaendra Kusuma; Muhammad Alfa niam; Srikalimah Srikalimah
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 4 (2023): November : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i4.293

Abstract

This study aims to determine the effect of love of money (X1), Machiavellian (X2), tax rates (X3), understanding of taxation (X4) and self-assessment system (X5) on tax evasion (Y) and tax sanctions (Z) as moderating variable, for individual taxpayers who are active and registered at the Kediri Primary Tax Office in 2023. The analysis technique in this study uses multiple linear regression analysis with moderating variables (MRA). The sampling technique uses random sampling and determines the number of samples of 100 WPOP obtained from the calculation of the Slovin Formula. The results of the study show that love of money, Machiavellianism, tax rates, understanding of taxation and the self-assessment system have a positive and significant effect on tax evasion. The test results of the variable moderation of tax sanctions are able to weaken the Machiavellian influence, tax rates and understanding of taxation on tax evasion actions, while the role of moderation of tax sanctions in the influence of love of money and self assessment systems on tax evasion actions is able to strengthen.
Analisis Perhitungan Pemotongan Pajak Penghasilan (PPH 21) Atas Penambahan Upah Lembur Dan Penentuan Bonus Menggunakan Metode Topsis Guna Menentukan Take Home Pay Karyawan Luzy Nur Agustin; Marhaendra Kusuma; Muhammad Alfa Niam; Ahmad Yani
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 4 (2023): November : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i4.303

Abstract

PT. xxx is a company that operates in the business of processing wood in the form of logs into layers that are ready to be marketed. The purpose of this research is to determine employee Take Home Pay after receiving incidental income in the form of overtime pay and bonuses. The sampling technique in this research used the Non-Probability Sampling technique. Data collection was carried out using interviews and documentation methods.The research results show that determining bonuses using the TOPSIS method is different from before the TOPSIS method was used. With this, the Take Home Pay that employees receive before implementing TOPSIS is very different from after implementing the TOPSIS method.
Analisis Penerapan Akuntansi Manajemen Lingkungan Dan Inovasi Hijau Guna Mengevaluasi Kinerja Lingkungan: (Studi Pada Dinas Lingkungan Hidup Kabupaten Nganjuk Tahun 2022) Gadis Ragil Krisistiya; Marhaendra Kusuma; Imarotus Suaidah
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2024): Februari : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i1.559

Abstract

The aim of this research is to find out how environmental management accounting, green innovation and environmental performance are used by the Nganjuk Regency Environmental Service. Descriptive research with a qualitative approach was used. The data used in this research comes from interviews conducted in 2022, as well as data from the Nganjuk Regency Environmental Service. Descriptive analysis is used to analyze the data. describes the results of his findings based on the data collected.The results of this research indicate that the Nganjuk Regency Environmental Service has completed the treatment stages of implementing environmental management accounting for waste management costs and has evaluated the level of environmental performance well. In addition, they have implemented green innovation as a form of social responsibility to society and the environment, as seen in the presentation of waste management costs included in detailed financial reports. Furthermore, the more environmental performance evaluations carried out, the higher the level of community satisfaction. Conversely, the lower the level of environmental performance evaluation, the lower public satisfaction with the company.
PENGARUH SISTEM INFORMASI AKUTANSI DAN E-COMMERCE TERHADAP PENGAMBILAN KEPUTUSAN MANAJEMEN PADA CV. AD FOOD KEDIRI Aina Lufitasari; Marhaendra Kusuma; Miladiah Kusumaningarti
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 4 No. 10 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v4i10.2800

Abstract

Peranan sistem informasi akuntansi dan e-commerce dalam membentuk landasan bagi pengambilan keputusan manajemen perusahaan sangatlah penting, oleh karena itu perlu untuk dikaji dampak serta kontribusi kedua faktor tersebut secara lebih mendalam terhadap pengambilan keputusan manajemen di perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi dan e-commerce terhadap pengambilan keputusan manajemen secara parsial dan simultan. Penelitian ini dilakukan dengan teknik analisis liner berganda, dengan menggunakan data primer yang diperoleh secara langsung dari objek penelitian. Penelitian ini termasuk dalam penelitian deskriptif kuantitaif, dimana pengumpulan data menggunakan cara dokumentasi kuesioner pada data perusahaan dan sampel perusahaan sebanyak 53 Orang. Hasil penelitian menunjukan bahwa Sistem Informasi Akuntansi dan e-commerce berpengaruh secara parsial terhadap Keputusan Manajemen (Y). Hal tersebut ditunjukan oleh nilai signifikansi sebesar 0,028 dan 0,000 dimana nilai tersebut < 0,05. Sistem Informasi Akuntansi dan e-commerce secara simultan berpengaruh terhadap Pengambilan Keputusan hal tersebut ditunjukan oleh nilai signifikansi sebesar 0.000 dimana dilai tersebut < taraf signifikansi (0.05). Besar dari pengaruh sistem informasi akuntansi dan e-commerce terhadap keputusan manajemen sebesar 88,9%. Hal tersebut diterangkan dengan perolehan nilai R Square persamaan regresi sebesar 0,889.
Analisis Perhitungan Pajak Penghasilan (PPH) 21 Pasca Penerapan UU Harmonisasi Peraturan Perpajakan (HPP) No.7 Tahun 2021 Terhadap Karyawan Penerima Uang Lembur Guna Menentukan Pajak Terutang Jayanti Indah Fresilina; Marhaendra Kusuma; Miladiah Kusumaningarti
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1968

Abstract

The research objective is to analyze the calculation of Article 21 Income Tax after the implementation of the HPP Law no. 7 of 2021 concerning changes to tax rates for employees who receive overtime pay as an additional income and calculating PPh using the Gross method and the Gross Up method. The sampling technique used Total Sampling, namely as many as 50 employees of the Ngadiredjo Sugar Factory who received overtime pay. The results of this study are that changes in tax rates and overtime pay also affect income taxes, such as new regulations causing employee taxes payable to be lower than the old regulations, tax payable per year is Rp.4,451,051.44 for taxes payable per month is Rp. 370,920.95 while in the new regulations in the HPP Law No. 7 for tax payable per year of Rp.3,451,051.44 and for tax payable per month of Rp.287,587.62. In determining the if method, use the Gross Up Method. The payable tax that must be paid by employees is Rp. 278,050.15 per month, whereas if the company uses the Gross Up Method, the tax payable per year is Rp. 13,743,899.44 and Rp. 1,145,324.95 for the monthly tax payable. Based on these data, the Gross Method will be more profitable for companies because the employees themselves will pay the tax owed on their income so that the company will also not bear the tax burden on employees and can save expenses on tax expenses.
Modification of Profitability Measures with Comprehensive Income and Reclassification of Other Comprehensive Income as a Mediation of Effects Asset Utilization on Firm Value Kusuma, Marhaendra
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.6132

Abstract

This study modifies financial performance measures by developing a comprehensive income-based measure as the impact of applying fair value accounting and the concept of all-inclusive income, which has an effect on changing the income statement format, and testing its mediating role on the effect of asset utilization on firm value, data from 504 companies on the IDX period 2016 – 2020. The results show that financial performance based on comprehensive income mediates asset utilization on firm value if it only contains net income and other comprehensive income for the group to be reclassified. The net income version of ROA ROE is suitable for evaluating the performance of operating activities, while the comprehensive income version is suitable for evaluating the overall asset utilization performance from the results of revenues that have been realized and have not been realized. Novelty or originality: (1) developing comprehensive profit-based profitability and (2) mediating comprehensive profitability on the effect of asset utilization on firm value.JEL: E64, G32
Do others comprehensive income, profit, and equity attributable impact external audit fee? Kusuma, Marhaendra; Luayyi, Sri
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20470

Abstract

Research aims: Fair value accounting, fairness, and transparency are the basis for other comprehensive income (OCI), profit, and equity attributable. This research aims to analyze the impact of adding this information on external audit fees, considering that the content of financial reports becomes more extensive with a longer format.Design/Methodology/Approach: This study tested the influence of aggregate OCI, OCI to be reclassified, profit and equity attributable, and control variables (size, ROA, leverage, period, type of industry) on audit fees in 238 companies registered on IDX in all business sectors for the 2015-2021 period with data 1,666 observations.Research findings: Additional information on OCI, profits, and equity attributable has been proven to influence external audit fees because the inherent properties of OCI, such as the level of management subjectivity, sensitivity to externals, high volatility and exposure, as well as the complexity of the holding company reflecting the attribution value, could increase audit work and audit risk in assessing the fairness of OCI presentation and attribution.Theoretical contribution/ Originality: This study provides empirical evidence in Indonesia on how OCI disaggregation (reclassification), profit, and equity attributable affect external audit fees.Practitioner/Policy implication: For management, it can be an input in predicting the amount of audit fees, and for external auditors, it can be a consideration in determining the amount of audit fees by taking into account additional audit procedures due to OCI and profit attribution.Research limitation/Implication: The limitation of this research is that in measuring OCI reclassification, it only included the holding company, while OCI in subsidiaries and associations was not involved.
Pengaruh Atribusi Laba, Atribusi Ekuitas, Ukuran Perusahaan, dan Arus Kas Operasi terhadap Kualitas Laba: Studi Kasus di Perusahaan Sub Sektor Plastik dan Kemasan yang Terdaftar di BEI Periode Tahun 2020-2022 Ivana Wilda Afosma; Marhaendra Kusuma; Rike Selviasari
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i3.400

Abstract

Since PSAK converges with IFRS, the content of the income statement format is not only net income, but there are other comprehensive income and profit attribution. The latest statement of financial position contains additional information, namely equity attributable to the ownership of the parent entity and non-controlling interests. The purpose of this study is to provide evidence of observation and discovery of any influence behind the quality of profit. Population as many as 15 companies sub-sector plastic and packaging. The sample was 9 companies, with 27 observational data. The results of the analysis showed that comprehensive income and equity attributable to the ownership of the parent entity and to non-controlling interests significantly positively affect the quality of profits, while equity attributable to the owners of the parent entity, the size of the company and operating cash flows significantly did not affect the quality of profits. The novelty of this study is about the attribution of profit and equity, in the form of testing the effect of profit attribution and equity attribution on the quality of profit.
Penerapan Target Costing, Cost-Volume-Profit Dan Manajemen Persediaan Economic Order Quantity Untuk Efisiensi Biaya Produksi Dan Perencanaan Laba Pada UD. Karya Pala Kota Kediri Fitria Nurul Izza; Marhaendra Kusuma; Miladiah Kusumaningarti
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 2 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v11i2.150

Abstract

The study objectives to recognize the utility of Target Costing, Cost-Volume-Profit and Economic Order Quantity inventory management for production cost efficiency and profit planning. The data analysis technique used in this research is descriptive and the method used in the target costing, cost-volume-profit and economic order quantity inventory management. The data source used in this research is primary data. This research was conducted at UD.Karya Pala which is located in Ds. Banjarmlati Kec. Mojokerto Kediri City. The results of the discussion show that the application of the target costing method helps obtained lower total production costs than before but with higher profits. The BEP value obtained shows has been able to generate profits from the production of fried soybeans because the amount of production per month is far above the break-even-point. Based on the EOQ calculation carried out, the estimated order quantity makes it easier for UD. Karya Pala optimizes warehouse usage and reduces the occurrence of excess or shortage of raw materials. The conclusion that can be drawn from this research is that it will be more profitable if the company uses the three methods because it can help to efficiency production costs and profit planning.
ANALISIS PENERAPAN AKUNTANSI BERBASIS SAK ETAP GUNA MENGHINDARI SALAH SAJI PENYAJIAN LAPORAN KEUANGAN DI PT. MARVEL AMANAH SENTOSA BOYOLALI JAWA TENGAH Putri Agnestasya Permatasari; Marhaendra Kusuma; Nur Rahmanti Ratih
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i2.6242

Abstract

Abstrack The company's financial reports still do not use accounting standards in accordance with SAK ETAP, because business actors' knowledge of SAK ETAP is still very low and where PT. Marvel Amanah Sentosa only records cash in and cash out and immediately creates a profit and loss report and balance sheet, so there may be misstatements in the calculations which will affect the presentation of financial report accounts such as receivables, service income, payables and expense accounts. This research aims to determine the results of the analysis of the application of SAK ETAP-based accounting to avoid misstatements in the presentation of financial reports at PT. Marvel Amanah Sentosa. The type of research carried out is quantitative descriptive research. The data taken in this research are the 2023 financial reports. From the research results, it is clear that the recording, recognition, measurement and presentation of PT Marvel Amanah Sentosa's financial reports are still not fully in accordance with the financial accounting standards for entities without public accountability (SAK ETAP). There are several factors or obstacles that influence this. These include level of education, level of understanding of accounting, application of accounting information systems, and training in preparing financial reports. Keywords: Implementation of SAK ETAP, Financial Reports Abstrak Pada laporan keuangan yang dimiliki perusahaan masih belum menggunakan standar akuntansi sesuai dengan SAK ETAP, karena pengetahuan para pelaku usaha mengenai SAK ETAP masih sangat rendah dan dimana PT. Marvel Amanah Sentosa hanya mencatat kas masuk dan kas keluar serta langsung membuat laporan laba rugi dan neraca, sehingga kemungkinan terdapat salah saji pada perhitungan yang mana akan berpengaruh ke penyajian akun-akun laporan keuangan seperti piutang, pendapatan jasa, hutang, dan akun biaya. penelitian ini bertujuan untuk mengetahui hasil analisis penerapan akuntansi berbasis SAK ETAP guna menghindari salah saji penyajian laporan keuangan pada PT. Marvel Amanah Sentosa. Jenis penelitian yang dilakukan adalah penelitian deskriptif kuantitatif. Data yang diambil dalam penelitian ini adalah laporan keuangan tahun 2023. Dari hasil penelitian bahwa pencatatan, pengakuan, pengukuran dan penyajian laporan keuangan PT Marvel Amanah Sentosa masih belum sesuai sepenuhnya dengan standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP). Ada beberapa faktor atau kendala yang mempengaruhi dalam hal tersebut. antara lain adalah tingkat pendidikan, tingkat pemahaman akuntansi, penerapan sistem informasi akuntansi, dan pelatihan penyusunan laporan keuangan. Kata Kunci : Penerapan SAK ETAP, Laporan Keuangan
Co-Authors Agustin, Beby Hilda Ahamad, Abdul Hadi Bin Ahmad Yani Ahmad, Abdul Hadi Bin Aina Lufitasari Akhmad Naruli Anggita Septiarni Anis Marjukah Anis Marjukah Ariska Devi Agustin Suhariani Arisyahidin, Arisyahidin Armiyani, Nora Arum Athori, Agus BARRETO, Carlos Afonso Beny Mahyudi Saputra Che Manisah Mohd Kasim Dewi Wungkus Antasari Diana Zuhroh Edi Murdiyanto Fiola Amanda Purnamasari Fitria Nurul Izza Gadis Ragil Krisistiya Hanifah Puspita Sari Hilda Agustin, Beby Imarotus Suaidah Ivana Wilda Afosma Jayanti Indah Fresilina Kasim, Che Manisah Mohd Kurnia Robik Kusumaningarti, Miladiah Laela Mohimmatul Kirom Luzy Nur Agustin Merinda Ratna Sari Miladiah Kusumaningarti Miladiah Kusumaningarti Muhammad Alfa Niam Nunes, Mariano Nur Rahmanti Ratih Nur Rahmanti Ratih Pramiana, Omi Prihat Assih Purwanti, Asih Tugi Puspita Sari, Hanifah Putri Agnestasya Permatasari Ratih, Nur Rahmanti Ria Lusiana Rike Selviasari Rike Selviasari Santos , Alfredo Dos Santos, Alfredo Dos Sari, Hanifah Puspita Selviasari, Rike Shofia Fatimatuz Zahro’ siti isnaniati Soares, Jaime Sri Luayyi Srikalimah, Srikalimah Violy Amanda Salsabilla Wahyudi, Moch. Yuniep Mujati Suaidah YUNIEP MUJATI SUAIDAH, YUNIEP MUJATI