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INVENTORY: JURNAL AKUNTANSI
Published by Universitas PGRI Madiun
ISSN : 25977202     EISSN : 2613912x     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains the results of thoughts and research results in the field of Financial Accounting, Management Accounting, Public Sector Accounting, Information Systems, Taxation, Sharia Accounting, Behavioral Accounting, Investment and Portfolio Analysis, International Accounting and Entrepreneurshi
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 8, No 1 (2024)" : 8 Documents clear
Economic Growth: Export, Import, Crude Oil Prices, Exchange Rate Vidalia, Dilla; Hariyani, Diyah Santi; Sulistiyowati, Liliek Nur
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.18380

Abstract

The Russia - Ukraine war has had an impact on the global economy and Indonesia is no exception. This study aims to determine the effect of exports, imports, crude oil prices and the rupiah exchange rate on economic growth in Indonesia. This study uses quantitative methods and sampling using saturated sampling techniques with secondary data samples from the official website of Statistics Indonesia (https://www.bps.go.id/), Bank Indonesia (https://www.bi.go.id/) and Investing.com (https://id.inveisting.com/) for the quarterly period 2008 - 2022 as many as 60 samples with the help of SPSS software version 29. The results showed that exports had a significant positive effect on economic growth. Imports have a significant positive effect on economic growth. Crude oil prices have a significant negative effect on economic growth. The rupiah exchange rate has a significant positive effect on economic growth. This indicates that when exports, imports, crude oil prices, and exchange rates decrease or increase, it will affect Indonesia's economic growth.
Perencanaan Pajak, Beban Pajak Tangguhan, Dan Manajemen Laba Perusahaan Sektor Transportasi Dan Logistik Kantohe, Meidy Santje Selvy; Kawatu, Freddy; Kaunang, Fioren
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.19619

Abstract

Penelitian ini bertujuan untuk mengetahui apakah perencanaan pajak dan beban pajak tangguhan berpengaruh terhadap manajemen laba pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan keuangan tahunan perusahaan. Metode pemilihan sampel pada penelitian ini menggunakan purposive sampling dan sampel penelitian sebanyak 7 perusahaan dengan pengamatan selama 5 tahun. Metode analisis data yang digunakan yaitu regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial perencanaan pajak berpengaruh terhadap manajemen laba sedangkan beban pajak tangguhan tidak berpengaruh terhadap manajemen laba. Secara simultan perencanaan pajak dan beban pajak tangguhan bersama-sama berpengaruh terhadap manajemen laba.
Perbedaan Tarif Pajak Badan: Apakah Perusahaan Masih Melakukan Praktik Penghindaran Pajak? Pramiana, Omi; Salsabila, Nadia
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.17832

Abstract

This study aims to determine differences in tax avoidance practices in companies listed on the IDX before and after differences in tax rates. The method used in this research is quantitative. This study uses secondary data that comes from the IDX website for a period of 1 year before the difference in tax rates and 1 year after the difference in tax rates. The data analysis technique used the different test (paired sample t-test) and the Wilcoxon signed ranks test using the SPSS Version 20 application. The results of the analysis showed that there were significant differences in tax avoidance practices before and after differences in tax rates in the primary consumer goods and financial sectors. Meanwhile, in the energy, raw goods, industry, health, infrastructure, non-primary consumer goods, technology, property and real estate and then transportation and logistics sectors, there were no significant differences in the practice of tax avoidance. This research is able to contribute to companies (corporate taxpayers), society, investors, government and future researchers.
Strategi Percepatan Penjaminan Mutu: Penguatan Melalui Akreditasi Perguruan Tinggi widiasmara, Anny; Rismawati, Rismawati; Supriadi, Supriadi
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.19635

Abstract

Penelitian ini membahas strategi percepatan penjaminan mutu perguruan tinggi melalui penguatan akreditasi. Akreditasi merupakan proses evaluasi menyeluruh terhadap kualitas dan kapasitas perguruan tinggi dalam melaksanakan tridarma perguruan tinggi. Pentingnya akreditasi terlihat dalam berbagai aspek, termasuk pengaruhnya terhadap penerimaan calon mahasiswa, peluang kerja lulusan, serta reputasi institusi pendidikan. Penjaminan mutu, yang meliputi Sistem Penjaminan Mutu Internal (SPMI) dan Sistem Penjaminan Mutu Eksternal (SPME), dianggap vital dalam meningkatkan standar pendidikan dan memenuhi kebutuhan stakeholders. Tulisan ini juga mengkaji kebijakan, standar, dan implementasi SPMI dalam berbagai aspek kegiatan perguruan tinggi, termasuk pengajaran, penelitian, dan pengabdian kepada masyarakat. Selain itu, penulis juga menyoroti dampak akreditasi terhadap kualitas sumber daya manusia yang dihasilkan. Makalah ini memberikan wawasan mendalam tentang urgensi penjaminan mutu dalam konteks perguruan tinggi Indonesia, menyoroti tantangan serta solusi dalam memastikan pendidikan tinggi yang berkualitas
Pengaruh Ukuran Perusahaan dan Kondisi Keuangan Perusahaan Terhadap Opini Audit Going Concern di BEI Tanor, Linda Anita Octavia; Lontoh, Miryam P; Ulaan, Lucretia Monica
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.18668

Abstract

This study aims to examine the effect of company size and company financial condition on going concern audit opinions. This study was conducted with a population of 19 telecommunication service companies listed on the Indonesia Stock Exchange in the observation year 2019 -2022 using  the purposive sampling method with  the number of samples that meet the criteria as many as 13 companies with a total of 52 samples. The data used is in the form of audited financial statements listed and published by the Indonesia Stock Exchange through the www.idx.co.id website. The analysis method used in this study is logistic regression analysis with the Eviews Lite Student V12 tool. The results showed that the size of the company proxied using natural log assets had no significant effect on the going concern audit opinion. Meanwhile, the company's financial condition proxied using Grover's model method has a significant negative effect on the going concern audit opinion.
Kegiatan Ekstrakurikuler dan Keterlibatan Mahasiswa: Dampak terhadap Pembangunan Karakter dan Kemampuan Kepemimpinan Patra, I Ketut; Rachman, Muh. Ade; Rismawati, Rismawati
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.19666

Abstract

This study aims to determine the importance of understanding the impact of extracurricular activities on the development of student character and leadership abilities. This research is qualitative research with descriptive methods, because this research aims to get an in-depth picture. The data collection techniques used are observation, interviews, and documentation. The results of this study show that extracurricular activities in fostering student character have a significant positive impact on student character building, especially in the development of social skills, ethics, and personal values that support positive character. Existing research and theory support this positive relationship, and extracurricular activities give students the opportunity to internalize that character. In addition, extracurricular activities can also play an important role in the development of student leadership abilities, by providing experience in organizing, motivating, and managing conflicts. However, it is important to realize the importance of supporting and encouraging active participation of students in extracurricular activities as an integral part of higher education. Educational institutions need to provide financial and non-material support, as well as competent human resources in managing extracurricular activities.
Pengaruh Tunneling Incentive Terhadap Tax Avoidance Dengan Koneksi Politik Sebagai Variabel Moderasi Retnowati, Wulan; Muchlish, Monawar
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.19611

Abstract

This study aims to determine and examine the effect of tunneling incentive on tax avoidance wit political connections as a moderating variable. Population in this study using property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. The data used in this study are secondary data and sample selection through purposive sampling technique. This research is a type of quantitative research with multiple regression model. In addition, the regression analysis model used in this study moderated regression analysiss (MRA) using SPSS statistics 24 software. Based on the results of the analysis, it shows that tunneling incentive has no effect on tax avoidance. Political connection as a moderating variable has been shown to strengthen the effect of tunneling incentive on tax avoidance.
Comparative Analysis of Financial Reporting under PSAK 73 and PSAK 30: Implications for Lease Accounting Practices Wiyarti, Evy Steelyana; Fadlurahman, Muhammad Harris
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.19617

Abstract

The purpose of this study was to determine the differences in the presentation of  financial statements in the implementation of PSAK 30 and PSAK 73 and to analyze  the company's performance after the implementation of PSAK 73. The method used in  this study was a qualitative method with descriptive analysis. In this study, interviews  and data collection were conducted. The data and information obtained are processed  by comparison and ratio calculation. The results of the study are the differences  between the implementation of PSAK 30 and PSAK 73 at PT. KBS  can be directly seen in the increase in total assets, total liabilities and total  equity. In the calculation of the ratio, several results show an increase in value after  the application of PSAK 73. It is concluded that since the application of PSAK 73, the  company's performance has increased and financial reporting has become more  efficient and transparent. 

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