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Yananto Mihadi Putra
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INDONESIA
Profita : Komunikasi Ilmiah dan Perpajakan
Published by Universitas Mercu Buana
ISSN : 20867662     EISSN : 26221950     DOI : https://dx.doi.org/10.22441/profita
Core Subject : Economy,
Economics, Econometrics & Finance
The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to be the journal for publishing articles reporting the results of research on accounting and tax. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" invites manuscripts in the areas (but are not limited to): Applied Accounting Theory, Tax Accounting, Management Accounting, Financial Accounting, Sharia Accounting, Accounting Information System, Public Sector Accounting, Sustainability Accounting, and Other Accounting Science Disciplines, The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" accepts articles in any accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 174 Documents
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PENGARUH KOMPETENSI, INDEPENDENSI, DUKUNGAN MANAJEMEN DAN KEAHLIAN PROFESIONAL TERHADAP EFEKTIVITAS AUDIT INTERNAL Tria Warastuti; Yuneita Anisma; Devi Safitri
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 3 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to examine how competence, independence, management support and professional expertise affect the effectiveness of internal audit at universities in Pekanbaru City. The populations in this study were internal auditors in universities in Pekanbaru City. The sample in this study was selected using purposive sampling method. Based on the purposive sampling method, a sample of 18 universities was obtained with 65 internal auditors. This study uses primary data by distributing questionnaires online due to the COVID-19 pandemic. The analytical method used in this study uses the Structural Equation Model method based on Partial Least Square (PLS) with the help of Smart PLS 3.The results of this study indicate that: (1) Independence has a significant positive effect on the effectiveness of internal audit with a t value of 3,440>1,96 and the results of P-Value 0.001 which is less than 0.05, (2) Management support has a significant positive effect on the effectiveness of internal audit with a t value of 4.185>1.96 and a P-Value of 0.000 which is less than 0,05. Meanwhile, Competence and Professional Proficiency do not significantly influence the effectiveness of internal audit
CORPORATE GOVERNANCE DAN FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN Lucia Ari Diyani; Gizela Giovani Kusumah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 3 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Financial performance is a description of the company's financial condition which can be analyzed using financial ratios. This study aims to examine the implications of corporate governance, company size and intellectual capital on the financial performance of food and beverage companies. Corporate governance is measured using the size of the board of commissioners and the board of directors. Company size is measured using total assets, and Intellectual Capital is measured using the VAICTM.method. The dependent variable, namely financial performance, is measured using Return on Assets (ROA). This research was conducted in food and beverages companies listed on the IDX in 2014–2017 using 48 research samples. The research method uses multiple linear regression analysis by partially testing the variables. The results showed that the size of the board of commissioners had a significant positive effect and the board of directors had a significant negative effect on financial performance, while company size and intellectual capital had no significant effect on financial performance.
STRATEGI ADAPTASI DALAM IMPLEMENTASI PMK NOMOR: 203/PMK.05/2020 TAHUN 2020 GUNA MENDUKUNG AKUNTABILITAS PENGELOLAAN DANA PENELITIAN Ariyani Widyastuti; Avi Budi Setiawan; Sumiyati Sumiyati
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 3 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Perubahan dalam Peraturan Menteri Keuangan No: 23/PMK.05/2020 membawa berbagai konsekuensi teknis bagi proses pertanggungjawaban keuangan dana penelitian dan pengabdian kepada masyarakat. Peneliti selama ini memang sering mengeluhkan proses penyusunan laporan keuangan yang membuat kerja penelitian menjadi terhambat. Di sisi lain peneliti juga harus bekerja optimal dalam membuat penelitian yang baik dan menghasilkan luaran sesuai target. Akan tetapi, dana Negara yang dialokasikan harus dipertanggungjawabkan. Penelitian ini menggunakan data primer dengan teknik accidental sampling. Alat analisis yang dipakai adalah Analytical Hierarchy Process untuk menyusun prioritas strategi adaptasi dalam implementasi PMK tersebut. Tujuannya agar peneliti lebih siap dalam penyusunan laporan keuangan. Berdasarkan hasil analisis AHP maka didapatkan kriteria pada strategi adaptasi peneliti terhadap implementasi PMK Nomor: 203/PMK.05/2020 Tahun 2020 yang menjadi prioritas utama yaitu kelembagaan. Kemudian disusul oleh kriteria pendampingan dan sistem informasi. Sedangkan pada alternatif, maka upaya yang dapat dilakukan sebagai strategi adaptasi peneliti terhadap implementasi PMK Nomor: 203/PMK.05/2020 Tahun 2020 yang pertama adalah memberikan sosialisasi awal dan berkala kepada reviewer dan peneliti, pengabdi. Kedua yaitu menyediakan layanan asistensi kepada peneliti dan pengabdi dengan mengacu pada standar layanan Unnes. Ketiga yaitu penyusunan template dokumen yg harus disiapkan oleh peneliti, pengabdi guna pencairan dana penelitian pada laman SIPP dan seterusnya berdasarkan urutan prioritas yang terakhir
Peran Dukungan Lingkungan bagi Penguatan Kepatuhan ditengah Perpajakan yang Kompleks Anindya Yunita Kartika Putri; Ari Budi Kristanto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 3 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to determine the effect of tax complexity on tax compliance and to determine the moderating effect of enabling environment on the relationship between tax complexity and tax compliance. The population of this study is countries around the world, with a sample of countries included in the Tax Complexity Index and the Global Competitiveness Report of The World Economic Forum. Based on the available data, a sample of 36 countries was obtained. The analytical technique used in this research is Moderated Regression Analysis. This study proves that the more complex the taxation of a country, the lower taxpayer compliance. This study also proves that when there is strong enabling environment, the negative impact of tax complexity on compliance will be reduced. This research can be used as a reference for the government in designing the tax administration system to be made as simple as possible in order to improve compliance. In addition, the government can also consider using various elements of society in order to strengthen environmental support in order to improve tax compliance.  Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas pajak terhadap kepatuhan pajak, dan untuk mengetahui efek moderasi dukungan lingkungan pada hubungan antara kompleksitas pajak terhadap kepatuhan pajak. Populasi penelitian ini adalah negara di seluruh dunia, dengan sampel negara-negara yang termasuk dalam Indeks Kompleksitas Pajak dan Global Competitiveness Report. Berdasarkan data yang tersedia, diperoleh sampel sebanyak 36 negara. Teknik analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis. Penelitian ini membuktikan bahwa semakin kompleks perpajakan suatu negara, maka kepatuhan wajib pajak akan menurun. Penelitian ini juga membuktikan bahwa ketika terdapat dukungan lingkungan yang kuat, maka dampak negatif kompleksitas pajak terhadap kepatuhan akan berkurang. Penelitian ini dapat dijadikan sebagai referensi bagi pemerintah dalam mendesain sistem administrasi perpajakan agar dibuat sesederhana mungkin agar dapat meningkatkan kepatuhan. Selain itu, pemerintah juga dapat mempertimbangkan menggunakan berbagai unsur masyarakat agar dapat menguatkan dukungan lingkungan dalam rangka meningkatkan kepatuhan pajak.
Penyisihan Piutang Tak Tertagih Sebagai Alat Manajemen Laba Midiastuty, Pratana Puspa; Fitri, Via Rafiqa; Suranta, Eddy; Hanafi, Fachruzzaman
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

The purpose of this study is to prove the effect of earnings thresholds such as loss avoidance and previous years’ earnings, and moderation between previous years’ earnings and tax expenses can decrease bad debt expense. The theory used in this study is the agency theory.The population of this study is firms in non-financial sector listed in Indonesian Stock Exchange from 2014-2017. The method of sample collection used purposive sampling technique. The sample consisted of 79 firms and 316 observations. Data analysis was performed with multiple regression analysis using SPSS. The data used in this study is secondary data obtained from the financial data at website web.idx.id. The results of the study showed that loss avoidance proved can decrease bad debt expense. Previous years’ earnings proved can’t decrease bad debt expense, and tax expenses proved not to moderate the influence of previous years’ earnings and bad debt expense
The Effect of Tax Incentives and Ease of Doing Business on Foreign Direct Investment in ASEAN Member Countries Rizka, Rahmawati; Asqolani, Asqolani
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2023.v16i1.001

Abstract

Investment, particularly from overseas, emerges as a pivotal driver of economic expansion in Indonesia. Despite grappling with the challenges posed by the Covid-19 pandemic, foreign direct investment (FDI) inflows to Indonesia surged by 5.5% from the preceding year, reaching Rp 111.1 trillion or USD 7.92 billion in 2020. This study endeavors to scrutinize and uncover empirical evidence regarding the influence of tax incentives and the ease of conducting business on FDI flows. The study's sample encompasses ASEAN member nations, excluding Myanmar and Brunei Darussalam, spanning the period from 2010 to 2018. Tax rates, tax holiday incentives, and the Ease of Doing Business (EoDB) index serve as the independent variables in this analysis. Employing cross-border panel data, the study seeks to discern the determinants of FDI. Findings indicate that tax rates and tax holiday incentives exhibit a significant negative impact on FDI flows, while the ease of doing business exerts a notable positive influence. Governmental policies in formulating tax incentives and fostering favorable business environments endow institutional advantages, thereby bolstering investors' inclination to channel FDI into the country.
Bankruptcy Prediction Analysis Using the Altman Z-Score, Zmijewski, Springate and Grover Methods at PT. Smartfren Telecom Tbk Sakinah, Nur Novi Trianti; Muniarty, Puji
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Bankruptcy is a condition in which a company is unable to operate the company properly because the financial difficulties experienced are already very severe. Based on the analysis of PT.'s financial statements Smartfren Telecom, Tbk shows an alarming condition that is always experiencing losses and increasing the amount of debt. The purpose of this research is to find out the financial condition of PT. Smartfren Telecom, Tbk using Altman Z-Score, Zmijewski, Springate and Grover methods. The number of samples is 10 years with the period 2010-2019. This type of research is descriptive research using bankruptcy method and one sample t-test. The results of this study show altman Z-Score method, Zmijewski and Springate predict PT. Smartfren Telecom, Tbk has the potential to suffer another bankruptcy with Grover method that precisely predicts PT. Smartfren Telecom, Tbk is located in the grey area. While the results of the one sample t-test test showed altman Z-Score, Springate and Grover methods significantly did not have the potential to go into bankruptcy, this was due to the absence of problems in the company's total assets, sales and capital. As well as Zmijewski's method of insignificantly potentially experiencing bankruptcy, this is due to the company's poor revenue and debt. Based on the results of the standard deviation value shows that grover method is the most accurate method in predicting bankruptcy in PT. Smartfren Telecom, Tbk.
The Dynamics of Organizational Performance: Deciphering Belief Systems, Diagnostic Controls, and Interactive Management Chairunisa, Mariyam; Putra, Yananto Mihadi; Gani, Ibrahim Musa
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 15, No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2022.v15i1.001

Abstract

The performance of an organization can be influenced by the management control systems it adopts. This study aims to investigate the impact of such systems on organizational performance, with a particular focus on the role of innovation as a mediator. The research draws on the Contingency and Levers of Control theories and uses data collected from manufacturing companies in the West Java Area through post, electronic mail, and direct surveys. The data collected from managers and assistant managers was analyzed using PLS Structural Equation Modeling (SEM). The study found that a management control system that includes a trust system and an interactive control system has a positive and significant effect on innovation and, ultimately, on organizational performance. However, the diagnostic control system does not significantly influence innovation. It is important to note that this study only looks at the innovation capability construct.
Efektifitas Budaya Organisasi, Teknologi Informasi terhadap Kualitas Sistem Informasi Akuntansi Puspitawati, Lilis
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to determine how much influence Organizational Culture and Information Technology has on the Quality of Accounting Information Systems. This research was conducted by distributing questionnaires to companies that were used as research samples. The unit of analysis in this study is the car dealer located in Bandung. The method used in this study uses descriptive methods and verification method. The sampling method in this study is using a probability sampling technique with a simple random sampling approach. Data analysis using multiple linear regression, while for testing the hypothesis in this study using t test statistics using software SPSS 20. From the coefficient of determination obtained the value of the Organizational Culture of 37,45% and the value of Information Technology 60,52%. The results of this study indicate that Organizational Culture does not have a significant effect on the Quality of Accounting Information Systems, while Information Technology has a significant effect on the Quality of Accounting Information Systems
Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus pada BPKAD Kabupaten Manokwari) Maspaitella, Marcus; Mokodompit, Mona Permatasari
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 15, No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Local government financial reports are used in determining decisions that can lead to better governance. Therefore, the government is required to be able to manage regional finances in a transparent and accountable manner in order to produce quality financial reports. The purpose of this study is to analyze the factors that influence the quality of local government financial reports at the Regional Financial and Asset Management Agency (BPKAD) of Manokwari Regency. The factors analyzed include human resource competence, regional financial accounting information systems, use of information technology and government internal control systems. This research is a quantitative research. The research data collected by giving questionnaires to all employees who work in the BPKAD office of Manokwari regency. The data was then analyzed using multiple linear regression analysis. The results show that out of the four factors analyzed, only the government internal control system factor have influence on the quality of local government financial reports at BPKAD Manokwari regency. Meanwhile, human resource competence, regional financial accounting information systems and the use of information technology have no influence on the quality of local government financial reports at BPKAD Manokwari regency. 

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