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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Budi Tri Rahardjo
Program Studi Akuntansi, Fakultas Ekonomi Universitas Krisnadwipayana Kampus Unkris Jatiwaringin
Economics, Econometrics & Finance

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ANALISIS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA JATINEGARA JAKARTA TIMUR Mawarni; Budi Tri Rahardjo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i1.424

Abstract

This study aims to analyze warning letter reports and tax strengths and revenues from 2010-2014 KPP Pratama Jatinegara. The analysis used is descriptive analysis using the effectiveness of warning and forced letters and the ratio of income tax arrears. Data is collected through study of literature and articles. The results showed that tax disbursement with a warning letter and a letter of power in Jatinegara Primary KPP in general could be classified as ineffective either because a number of sheets or nominal values mentioned in the warning letter and forced letters did not reach 100%. Besides that, the taxpayer does not submit the SPT, SKPKB, SKPKBT etc., taxpayers in taxes do not recognize that there is a tax debt, taxpayers cannot settle the amount of debt, taxpayers submit requests for installment payments because financial conditions are not possible if they have to paid in total, taxpayers file objections to the amount of tax arrears, and taxpayers neglect it. The awareness of taxpayers in the tax payment of forced letter tax arrears, the lack of an active role of the forced letter tax arrears, and cannot be contacted because the taxpayer changes the address and does not report to the tax office.
PERLAKUAN AKUNTANSI PENDAPATAN DAN PENYAJIANNYA DALAM KEWAJARAN LAPORAN KEUANGAN PADA PT. ANDOWA NATHA WISTARA Rosmawati; Budi Tri Rahardjo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i2.427

Abstract

The purpose of this study was to examine the accounting treatment of income and its presentation in the fairness of the financial statements at PT. Andowa Natha Wistara which is located at Sequis Center Building 4th Floor Jl. Jend. Sudirman Kav.71 South Jakarta 12190. The population of this study is the accounting treatment of PT. Andowa Natha Wistara. The sample of this research is the disclosure, measurement and recording at PT. Andowa Natha Wistara. The methods used by researchers in data collection are interviews, observations, and documentation. The technique used in this research is descriptive qualitative analysis. From this research the authors obtained the results that the accounting policy and recognition, and disclosure of measurements applied by PT. Andowa Natha Wistara complies with Statement of Financial Accounting Standards No. 23
PENGARUH EVALUASI PENGENDALIAN INTERNAL DAN PENERAPAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT Jeane Widianingsi; Budi Tri Rahardjo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.450

Abstract

This research conducted with the aim of testing the extent of the evaluation of internal control and the application of due professional care to audit quality in KAP Ispiady & Dande. This research uses quantitative analysis. In this study, researchers used primary data by distributing questionnaires to KAP Ispiady & Dande employees. Then the data analyzed using multiple linear regression analysis with the help of the statistical package for Social Sciences (SPSS) version 22. The results showed that the internal control variable and the due professional care variable had a significant influence on audit quality and the results showed that the two independent variables jointly have a significant influence on audit quality.
EVALUASI PERLAKUAN AKUNTANSI PENDAPATAN BUNGA DAN PINJAMAN BUNGA PADA LAPORAN KEUANGAN KOPDIT (CU) NGUDI RAHAYU BERDASARKAN PERMEN KUKM NO. 13/PER.M.KUKM/IX/2015 DAN SAK ETAP Rika Ikawati; Budi Tri Rahardjo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 1 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i1.498

Abstract

This research was the conclusion obtained from the results of this study that the transaction on Kopdit (CU) Ngudi Rahayu has been in accordance with the concept of transaction recognition based on Candy KUKM and SAK ETAP, transactions are recognized and recorded on an accrual basis, ie transactions are recognized when the transaction occurs. Kopdit (CU) Ngudi Rahayu has presented balance sheet, residual result of business report, estimated ledger report, member loan balance report, stock balance balance and daily interest balance report. However, Kopdit (CU) Ngudi Rahayu has not completed its financial reporting in accordance with the cooperative reporting regulation contained in the Minister of Cooperatives and Trade Regulation No. KUKM. No. 13 / Per / M.KUKM / IX / 2015 and SAK ETAP, and the necessary advice should be better if the financial statements have been made in accordance with applicable cooperative reporting rules.
Co-Authors Jeane Widianingsi Mawarni Rika Ikawati Rosmawati