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INDONESIA
JURNAL AKUNIDA
Published by Universitas Djuanda Bogor
ISSN : 24423033     EISSN : 25500708     DOI : -
Core Subject : Education, Social,
Social Sciences Other
Jurnal Akunida merupakan media publikasi ilmiah yang memuat artikel-artikel di bidang akuntansi dan bisnis dengan ruang lingkup akuntansi keuangan, akuntansi biaya, akuntansi sektor publik dan sistem informasi akuntansi. jurnal ini didedikasikan untuk menumbuhkan kreasi dan petukaran ide diantara lingkungan akademisi, kalangan industri atau bisnis praktis, dan institusi pemerintah dalam bidang akuntansi.
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Articles 8 Documents
 1 
Search results for , issue "Vol. 8 No. 1 (2022): June" : 8 Documents clear
Pengaruh Profitabilitas, Transfer Pricing dan Likuiditas Terhadap Tax Avoidance Ganang Prasetyo, Mohammad; Arieftiara, D.; Sumilir
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.4525

Abstract

This study aims to analyze the influence of profitability, transfer pricing, and liquidity on tax avoidance in companies in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) in 2017-2019. The data analysis technique is panel data regression analysis using STATA Ver. 16. The population in this study is companies in the manufacturing sector listed on the IDX. The sampling technique used was purposive sampling and produced 31 samples with the study period in 2017-2019 so there were 93 sample units. The results showed that profitability has a negative effect on tax avoidance, transfer pricing has no effect on tax avoidance, and liquidity have a negative effect on tax avoidance. The results of this study imply that transfer pricing in the companies included in this research sample is not used as a manager's motive to regulate the tax burden that must be paid, but really as a strategy to obtain optimum/beneficial costs for the company, however managers must pay attention to the principle of fairness in the value of transactions with affiliated parties, especially overseas companies, because this is still under the spotlight of the tax authorities as a means of tax avoidance.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Shafira, Adelia; Guritno, Y.; Ermaya, H.N.L.
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.4546

Abstract

Tax avoidance is an act of a company by taking advantage of weaknesses in government regulations to reduce the tax burden issued by the company. This study was conducted to test and provide empirical evidence of the influence of Corporate Social Responsibility, the size of the company and leverage on tax avoidance in manufacturing companies on the Indonesia Stock Exchange in the 2016-2019 period. The variables used in this study are Corporate Social Responsibility, company size, leverage and tax avoidance. The research population of this company is 180 manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection using the purposive sampling method is the determination of the sample based on predetermined criteria, so that the number of samples obtained is 71 samples of companies with a total of 190 samples. after elimination. The data in this study is secondary data obtained from the annual report through the website (www.idx.co.id). The data of this research were collected by using documentation technique. The results of this study show that partially CSR has no effect on tax avoidance, firm size has a significantly negative effect and leverage has a significantly positive effect on tax avoidance.
Pengaruh Likuiditas, Ukuran Perusahaan, Dan Kepemilikan Saham Publik Terhadap Pengungkapan Laporan Keuangan Fitriah, Nova; Wijaya, Satria Yudhia; Masripah
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.4719

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, ukuran perusahaan, dan kepemilikan saham publik terhadap pengungkapan laporan keuangan pada perusahaan properti & real estat yang terdaftar Bursa Efek Indonesia periode 2017-2019. Penelitian ini menggunakan metode penelitian kuantitatif dengan data sekunder berupa laporan keuangan tahunan yang diperoleh dari laman Bursa Efek Indonesia atau website perusahaan. Penelitian ini terdiri dari total sampel 95 laporan tahunan perusahaan properti & real estat. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Teknik analisis yang digunakan dalam penelitian ini yaitu regresi linear berganda dengan alat uji SPSS versi 25. Hasil penelitian ini menunjukkan bahwa (1) Likuiditas tidak berpengaruh terhadap pengungkapan laporan keuangan, (2) Ukuran perusahaan berpengaruh positif terhadap pengungkapan laporan keuangan, dan (3) Kepemilikan saham publik tidak berpengaruh terhadap pengungkapan laporan keuangan.Kata Kunci: Likuiditas, Ukuran Perusahaan, Kepemilikan Saham Publik, Pengungkapan Laporan Keuangan.
Pemberian Pelatihan Dan Motivasi Dalam Rangka Meningkatkan Kinerja Kader Di Desa Damayanti, Kristya; Widiyastuti, Tetty; Septasari, Dinda Dwi
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.4735

Abstract

This study aims to determine the effect of training and motivation on the performance of cadres in Maron village, Srengat district, Blitar district. This type of research uses quantitative descriptive using research instruments and quantitative data analysis. Data was collected by using field studies and literature studies. The population in this study were all existing cadres with a total of 35 respondents and the sample of this study used that population. The data analysis method used in this research is validity test, reliability test and multiple linear regression analysis with t test, F test and coefficient of determination (R^2). The results of this study indicate that simultaneously there is a significant influence between training and incentives on the performance of cadres in Maron Village, Srengat District, Blitar Regency with a calculated F value of 13,000 with a sig of 0.000. The results of this study indicate that there is an influence between the provision of training and motivation on the performance of cadres in the village of Maron, Kec. Srengat Kab. Blitar. The conclusion of this study is that both training and motivation variables have an influence on cadre performance
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional Dan Komisaris Independen Publik Terhadap Tax Avoidance Hidayat, Taufik; Ayunita Ajengtiyas , Ayunita Ajengtiyas; Ginting, Rudi
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.4738

Abstract

This research aims to determine the effect of firm size, institusional ownership and independent board commissioners on tax avoidance of listed manufacturing companies in Indonesia Stock Exchange in the period 2018 – 2020. The type of this research is quantitative research that uses secondary data based on annual report. A sample of this research consisted of 91 manufacturing companies. Techniques analyzing data in this research used regression model selection test, classical assumption test, multiple linear regression, and partial hypothesis testing (t test). Conclusion of this research that firm size, institutional and control variable (firm age) has no effect on tax avoidance. While independent board commissioners has a negative significant effect on tax avoidance.
Pengaruh Penetapan Harga Pokok Produksi Dan Strategi Pemasaran Terhadap Tingkat Pendapatan Usaha Mikro Kecil Menengah (UMKM) Triwidatin, Yuppy; Jamaludin , Ayi; Afif , M.Nur; Hurriyaturrohman , Hurriyaturrohman
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.4872

Abstract

Micro, Small and Medium Enterprises or known as MSMEs have many roles in eradicating poverty, reducing unemployment, and increasing people's income so that they can be independent in supporting their economy. Therefore, the government continues to strive so that MSMEs in various regions can develop so as to support the economy of small communities by providing various facilities both in terms of funding, marketing, licensing and other supporting facilities. The presence of the industrial revolution 4.0 has the impact of intense competition, MSMEs must be able to overcome this challenge creatively, product innovation, marketing, product packaging, human resource development and technology. The MSME empowerment strategy can be pursued through the role of the Government in issuing fiscal and non-fiscal policies, the role of universities in carrying out services to educate and prosper the community and the role of stakeholders in encouraging MSMEs to be more independent and innovative. Research by Beginner Lecturers using university grant funds is focused on SMEs located in Ciawi Village, Bogor Regency, who are able to calculate the cost of production and are able to make plans in the budget for running a business.
Analisis Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Desa Terhadap Aparatur Desa Setiawan, Ade Budi; Kusuma , I.C.; Hambani , S; Agustin , Indah
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.5774

Abstract

Accountability Village Financial Management Accountability is an obligation with the principle that every village financial management activity must be accountable to the community in accordance with applicable laws and explain the performance or actions of the village head, village financial reports that have been processed in their books and then submitted to the Regent. The population in this study The sample is 100 respondents from village government officials who are in 20 village offices who are responsible for and understand village financial management. and data analysis and hypothesis testing were carried out using descriptive statistics with classical assumption tests and multiple linear regression using the JASPprogram. The results of this study simultaneously the competence of government officials, information technology, transparency, supervision, community participation have a significant effect on the accountability of village fund management.
Reaksi Pasar Modal Terhadap Pengumuman Pertama Kasus Positif COVID-19 Di Indonesia Lasmana, Andy; Susandra , Farizka; Warizal , Warizal; Arrahman , Arif
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.5775

Abstract

This study aims to examine the reaction of the capital market to the announcement of the first positive cases of Covid-19 in Indonesia in manufacturing companies, especially the Multi-Industry sector listed on the Indonesia Stock Exchange. This study uses the Event Study method by taking the events of the first announcement of a positive case of Covid-19 in Indonesia which was published on March 2, 2020 by the president of Indonesia, Joko Widodo. This research was conducted to determine the information content and to see the reaction of the event by looking at the difference between Average Abnormal Return and Average Trading Volume Activity. Data taken 7 days before and 7 days after the announcement of the first positive case of Covid-19 in Indonesia. The results showed that: (1) There was no significant difference in the average Abnormal Return between before and after the announcement of the first positive case of Covid-19 in Indonesia. (2) There is a significant difference in average Trading Volume Activity between before and after the announcement of the first positive case of Covid-19 in Indonesia.

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