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<![CDATA[ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL ]]>
<![CDATA[Ita Salsalina Lingga]]>;
<![CDATA[Verani - Carolina]]>;
<![CDATA[Vinny Stephanie Hidayat]]>;
<![CDATA[Wayan Feri Permana]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v4i2.8470
<![CDATA[This research focuses on examining factors that affect taxpayer’s intention to use e-filing in tax reporting based on Technology Acceptance Model (TAM).It analyzes behavioral attitudes factor that affect behavioral intention towarde-filing use and its impact on actual e-filing usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). The analysis unit in this research consists of lecturers from state and private universities in Indonesia, where questionnaires are used to collect primary data. This research findings show that perceived ease of use and perceived usefulnessaffect taxpayers’ willingness to use e-filing which in turn affects the actual e-filing usage. The result of this study is intended to resolve the issue of low taxpayer’s intention toward e-filing use in tax reporting.]]>
<![CDATA[KAJIAN LITERATUR DAN PELUANG RISET PENERAPAN CLAWBACK PROVISIONS DI INDONESIA ]]>
<![CDATA[Ida Ayu Purnama]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 5 No 1 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 1 APRIL 2021 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v5i1.9144
<![CDATA[The purpose of this study is to provide a broad overview of the clawback provision and research ideas related to the implementation of clawback in Indonesia. In addition, there is also a research on the good and bad impacts of the implementation of clawback in Indonesia. The application of clawback can have a good impact on Indonesia in terms of improving company performance, increasing public and investor confidence, but it is also necessary to consider the different cultural factors between Indonesia and America that cause the impact of implementing clawback cannot produce the same result.]]>
<![CDATA[GREEN ACCOUNTING FOR SUSTAINABLE DEVELOPMENT: CASE STUDY OF INDONESIA’S MANUFACTURING SECTOR ]]>
<![CDATA[Rifda Nabila]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 5 No 1 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 1 APRIL 2021 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v5i1.9147
<![CDATA[The purpose of this study was to examine the influence of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs) with Environmental Disclosure as an intervening variable. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) and participated in PROPER in the year 2015-2019. The research sample is 27 companies, with purposive sampling method of data collection. Types of data used is secondary. The analysis data technique and hypothesis testing using SmartPLS software. The results showed that the Green Accounting significantly positive effect on Environmental Disclosure and Environmental Disclosure significantly positive effect on Sustainable Development Goals (SDGs). However, the test results showed that, Environmental Performance does not significantly positive effect on Environmental Disclosure and Environmental Disclosure is not able to mediate the effect of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs)]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2019 ]]>
<![CDATA[Eunike Rosni Bohalima]]>;
<![CDATA[Alsemeta Natafati Zai]]>;
<![CDATA[Wilsa Road Betterment Sitepu]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 5 No 1 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 1 APRIL 2021 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v5i1.9260
<![CDATA[The main objective of this research is to explore further the various factors that can influence the disclosure of intellectual capital. This test uses independent variables auditor reputation, leverage, independent commissioner, and profitability. Service companies listed on the IDX in the 2017-2019 period were used as the population in this test with a total population of 432 companies. The samples were determined by the purposive sampling method which resulted in a final total of 120 samples from 40 companies. Tests were carried out through multiple linear regression analysis techniques and using SPSS version 25 for windows as a data processing medium. Judging from the partial test, the results of this test show that only the leverage and profitability factors affect intellectual capital disclosure, while the independent commissioner and auditor's reputation variables do not affect intellectual capital disclosure. Judging from the simultaneous test, this test shows that the independent variables of auditor reputation, leverage, independent commissioner, and profitability have a simultaneous effect on the dependent variable of intellectual capital disclosure.]]>
<![CDATA[PENGAMBILAN KEPUTUSAN INVESTASI SAHAM DENGAN MENGGUNAKAN ANALISIS FUNDAMENTAL PADA PERUSAHAAN INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[Fauzan Abdul Syakur]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 5 No 1 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 1 APRIL 2021 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v5i1.9357
<![CDATA[Abstrak Penelitian ini dilakukan untuk menganalisis pengaruh faktor analisis fundamental terhadap return saham industri yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan pendekatan kuantitatif. Populasi penelitian ini mencakup Perusahaan Industri yang terdaftar di BEI tetapi dipilih 8 sampel cross section dengan menggunakan teknik random sampling dengan kriteria terdaftar di BEI dan memiliki data laporan keuangan time series periode 2015 - 2019. Data diambil dari laporan keuangan perusahaan yang telah diaudit dan variabel independennya adalah Harga saham dengan menggunakan Data Panel. Sedangkan pengujian spesifikasi model dilakukan dengan menggunakan Random Effect Model sebagai model kesesuaian. Temuan. Hasil penelitian menunjukkan beberapa faktor fundamental CR dan ROE secara parsial berpengaruh positif signifikan terhadap harga saham sedangkan DER, EPS, NPM berpengaruh negatif signifikan terhadap harga saham. Temuan ini diharapkan dapat memberikan kontribusi yang positif bagi perkembangan teori tentang kinerja keuangan suatu perusahaan. Implikasi manajerial dari penelitian ini adalah investor dapat menggunakan analisis fundamental dengan meniti pada CR dan ROE sebagai dasar pengambilan keputusan karena pengaruhnya terhadap harga Saham.Kata kunci: Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS), Net Profit Margin (NPM), Return On Equity Ratio (ROE).]]>
<![CDATA[Pengaruh Thin Capitalization dan Karakter Eksekutif Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Terhadap Penghindaran Pajak dalam Perspektif Corporate Life Cycle ]]>
<![CDATA[Muhammad Fikkih Abdillah]]>;
<![CDATA[Nur Wachidah Yulianti]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 5 No 1 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 1 APRIL 2021 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v5i1.9523
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh thin capitalization dan karakter eksekutif terhadap penghindaran pajak dalam perspektif corporate life cycle. Penelitian ini juga menguji apakah kepemilikan institusional dapat memperkuat atau memperlemah pengaruh thin capitalization dan karakter eksekutif terhadap penghindaran pajak.Penelitian ini menggunakan data sekuder dengan melihat laporan keuangan perusahaan syariah yang terdaftar di Jakarta Islamic Index 70 (JII70) selama periode 2018-2019. Sampel tersebut diseleksi menggunakan metode purposive sampling sehingga diperoleh sebanyak 75 sampel yang kemudian dikelompokkan berdasarkan corporate life cycle. Metode analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis dengan menggunakan alat analisis data SPSS 25.Hasil penelitian menunjukkan bahwa pada tahap mature thin capitalization berpengaruh terhadap penghindaran pajak, sementara karakter eksekutif tidak berpengaruh terhadap penghindaran pajak. Serta kepemilikan institusional merupakan variable pemoderasi antara thin capitalization dengan penghindaran pajak. Sedangkan pada tahap decline hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap penghindaran pajak, sementara thin capitalization tidak berpengaruh terhadap penghindaran pajak. Serta kepemilikan institusional merupakan variable pemoderasi antara karakter eksekutif dengan penghindaran pajak.]]>
<![CDATA[Perhitungan Ongkos Operasi pada Produk Inner Tube Berdasarkan Distribusi Beban Ongkos ]]>
<![CDATA[Hisyam Al Ghifary]]>;
<![CDATA[Sukanta Sukanta]]>;
<![CDATA[Agustian Suseno]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 5 No 2 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 2 OKTOBER 2021 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v5i2.8278
<![CDATA[In determining the cost of production and sales of a product unit is often faced with problems in making decisions. Determination of the cost of the production unit can be done more quickly and there is a standardized calculation method correctly and correctly. The purpose of this research is to determine and calculate the cost of production per unit of product in a certain amount based on the imposition of production costs. Imposing production costs. The production cost calculation is determined on these production cost components, both by direct and indirect costing in accordance with the organizational structure approach of the company concerned. The result of the research shows that the calculation of the unit cost for the Inner tube product based on the current experience and knowledge of the company is Rp. 15,200 per unit, while the results of research using the distribution method of the production unit cost of Rp. 13,045 per unit. Thus, there is a difference in the unit cost of the product that is 20% cheaper than it is currently in the company]]>
<![CDATA[Pengaruh Pengetahuan Perpajakan dan persepsi atas penerapan sistem pembayaran pajak via e-commerce terhadap kepatuhan melalui kesadaran wajib pajak (studi kasus pada wajib pajak orang pribadi yang terdaftar di kpp pratama karawang utara) ]]>
<![CDATA[muhamad iqbal]]>;
<![CDATA[Asep Muslihat]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 5 No 2 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 2 OKTOBER 2021 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v5i2.8370
<![CDATA[Tax revenues until the end of 2019 amounted to IDR 1.545,3 trillion, however, the level of compliance in terms of reporting taxes is still low, ranging from 60% to 70% and dominated by individual employee taxpayers. The lack of awareness of taxpayers in Indonesia is seen in the tax ratio percentage below 15% in the last five years. Tax knowledge is an important aspect in increasing compliance, considering that in the current digital era, the process of registering and paying taxes will always experience changes in terms of systems and procedures for implementing them. This can also form a perception for taxpayers on the payment system that is part of the Modul Penerimaan Generasi Ketiga (MPN-G3). This research uses descriptive and verification methods. The sample size is 100 respondents who are individual taxpayers, entrepreneurs or non-employees who are registered at KPP Pratama Karawang Utara. The analysis used in this research is scale range analysis and path analysis. Based on the research results, knowledge of taxation has a direct effect on individual taxpayer compliance and does not have an indirect effect through taxpayer awareness. Taxpayers' perception has a direct effect on taxpayer compliance and does not have an indirect effect through mandatory awareness]]>
<![CDATA[Pengaruh Suku Bunga Dan Inflasi Terhadap Profitabilitas (ROA) Pada Bank Umum Syariah ]]>
<![CDATA[Ila Komalasari]]>;
<![CDATA[Gusganda Suria Manda]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 5 No 2 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 2 OKTOBER 2021 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v5i2.8942
<![CDATA[This study aims to analyze the effect of interest rate risk and inflation risk on the profitability of Return On Assets (ROA) at Islamic Commercial Banks registered with Bank Indonesia for the 2015-2019 period. The variables used in this study are the BI interest rate and the inflation rate. In this study, the research method used is descriptive quantitative method and the data processing uses multiple linear regression methods. The population in this study were Sharia Commercial Banks registered with Bank Indonesia, and the sampling technique used was simple random sampling technique, in which a sample of 6 Islamic Commercial Banks was obtained for the 2015-2019 period. The results obtained are (1) Partial interest rates have no effect on ROA profitability. (2) The inflation rate partially has no effect on ROA profitability. (3) Simultaneous interest rates and inflation rates have no effect on ROA profitability.]]>
<![CDATA[Pengaruh Risiko Suku Bunga BI, Risiko Inflasi, dan Risiko Nilai Tukar terhadap Profitabilitas pada Bank BNI Syariah periode 2012-2019 ]]>
<![CDATA[Paisal Muhamad Fikri]]>;
<![CDATA[Gusganda Suria Manda]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 5 No 2 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 2 OKTOBER 2021 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v5i2.8950
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis pengaruh risiko suku bunga BI, risiko inflasi dan risiko nilai tukar, terhadap profitabilitas pada Bank BNI Syariah. Data yang digunakan dalam penelitian ini adalah data triwulanan tahun 2012 sampai dengan 2019. Teknik pengambilan sampel menggunakan total sampling. Metode yang digunakan adalah metode penelitian kuantitatif. Untuk metode analisis datanya menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa risiko suku bunga tidak berpengaruh signifikan terhadap profitabilitas. Risiko inflasi tidak berpengaruh signifikan terhadap profitabilitas. Risiko nilai tukar berpengaruh positif dan signifikan terhadap profitabilitas.]]>
