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JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Published by Universitas Pakuan
ISSN : 25023020     EISSN : 25024159     DOI : 10.34204/jiafe
Core Subject : Economy,
Economics, Econometrics & Finance
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) is a media for publishing scientific articles in accounting and business. JIAFE accepts empirical or conceptual articles which are particularly relevant with all accounting and business aspects.
Arjuna Subject : -
Articles 325 Documents
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ANALISIS PERBANDINGAN PENDANAAN ASET TETAP ALTERNATIF LEASING DENGAN PINJAMAN BANK DALAM EFISIENSI PAJAK PENGHASILAN BADAN (STUDI KASUS PADA PT CAHAYA GASDOM) Budiarti, Wiwik; Hidayati, Fadilah Dian
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
Publisher : Universitas Pakuan

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Abstract

The amount of funds that must be prepared is the main reason for the company to chose an external source of funds to finance the procurement of its fixed assets. The fulfillment of funding requirements in the procurement of fixed assets can be done by way of lease (leasing) or by bank loans. Both of these funding sources to help companies without disrupting the operational activities of companies that need capital. This study aims to determine the differences present value cash outflow and how much the efficiency of the corporate income tax on fixed assets financing leasing aternatif with a bank loan in PT Cahaya Gasdom using primary and secondary data. The analytical method that used is a comparative analysis of the present value of cash outflow and efficiency of corporate income tax. Results of the study revealed the fact that (1) Present value cash outflow leasing alternative is less than the bank loans on depreciation using the straight-line method and depreciation using the declining balance method, the difference between the present value of the cash outflow amounted to Rp 46,819,503 and Rp 10,461 .410. (2) Tax savings alternative financing leasing is greater than the alternative of a bank loan, depreciation using the straight-line method and depreciation using the declining balance method, the difference in tax savings amounted to Rp 44,005,075 and Rp 5,771,872. Key words: Financing Fix Asset and Income Tax Efficiency
ANALISIS PERENCANAAN PAJAK (TAX PLANNING) DALAM UPAYA MENINGKATKAN EFISIENSI BEBAN PAJAK PENGHASILAN BADAN PADA PT AKASHA WIRA INTERNASIONAL TBK Herlisnawati, Dessy; Ahmad, Yola Fahmi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 1 (2013): Volume 1 No. 1 Tahun 2013
Publisher : Universitas Pakuan

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Abstract

Competition increases, the company is expected to make savings in all areas. One of the savings that can be done by the company is in the field of taxation, namely to streamline the burden of corporate income tax with tax planning. The purpose of this study was to investigate the implementation and effect of how the Tax Planning (Tax Planning) in Efforts to Increase the Efficiency of Corporate Income Tax Expense PT Akasha Wira International Tbk. The result showed that Tax Planning conducted by PT Akasha Wira International Tbk has not been implemented properly, this can be seen from the persistence of the cost of tax-expenditures that can still be maximized. Tax planning can still be maximized is considering providing tax benefits are included in the payroll, this planning can save the tax burden of 4.5%. So that the tax burden can be saved then the company should consider providing tax benefits to employees who entered into the payroll, thus increasing the operational costs of salaries, by itself will reduce tax payable.Keyword : Tax Planning, Equity, Income Tax, Efficiency.
PENGARUH STRUKTUR MODAL TERHADAP PPh BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI SEMEN YANG TERDAFTAR DI BEI PERIODE 2010-2013 Simamora, Patar; Ryadi, Muhamad Ressa Mahardika
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
Publisher : Universitas Pakuan

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Abstract

The One of the companys goal is to maximize the welfare of shareholders or investors by maximizing the companys value by obtaining the maximum profit the other hand, paying taxes is one of the companys liabilities that can’t be avoided. However, the company can undertake tax management so that the amount of tax to be paid to be low. One tax management relating to the use of debt is the interest expenses on debt including the cost of business that can be a deduction from income, causing the companys taxable income is reduced, which in turn will reduce the amount of tax to be paid by the company. Data processing method is by descriptive statistical analysis with analysis tools that multiple linear regression. The results showed that the value of the variable LDAR is that t hitung> t tabel or 2,384> 2,229 then H0 rejected, which means LDAR partially affect the corporate income tax payable. For the value of the variable DER is t hitung> t tabel or 2,350> 2,229 then H0 rejected, which means DER partially affect the corporate income tax payable. Simultaneous testing values obtained F count> F table or 6.931> 2.816 means LDAR and DER simultaneously have an impact on corporate income tax payable. It can be concluded that: (1) LDAR affect the corporate income tax payable, (2) DER affect the corporate income tax payable, and (3) LDAR and DER jointly affect the corporate income tax payable. Key words: LDAR, DER, and Income Tax Payable
PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSET TURNOVER DAN INFLASI TERHADAP RETURN ON ASSET Supardi, Herman; H. Suratno, H. Suratno; Suyanto, Suyanto
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 2 (2016): Desember 2016
Publisher : Universitas Pakuan

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Abstract

This study aims to determine how much influence the current ratio, debt to asset ratio, total asset turnover and inflation on return on assets in registered cooperatives in the Department of Cooperatives, Small and Medium Enterprises, Trade and Industry Indramayu district in 2010-2014 so that it can be used a reference to the management in decision making.This study uses the population, namely Employees Cooperative Republic of Indonesia registered KUKM, Industry and Trade of Indramayu district, 2010-2014, as many as 57 KPRI. The sample in this study amounted to 45 samples by purposive sampling method, using secondary data from the Report of the Annual Member Meeting. The tools used are multiple regression analysis. From this study we concluded:  Current ratio variable and inflation does not affect the return on assets, the variable debt to asset ratio and total asset turnover variables affect the return on assets, simultaneously current ratio, debt to asset ratio, total asset turnover and inflation effect on return on assets. It can be concluded that the current ratio is too high to be caused by the amount of current assets that are unemployed or bottlenecks receivables. Keywords: Cooperative, Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Return on Assets Inflation
PENGARUH PENGGUNAAN MODAL KERJA TERHADAP TINGKAT PROFITABILITAS PADA PT AGRICON SENTRA AGRIBISNIS INDONESIA Octavianty, Ellyn
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 1 (2012): Volume 1 No. 1 Tahun 2012
Publisher : Universitas Pakuan

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Abstract

PT Agricon Sentra Agribisnis Indonesia adalah sebuah perusahaan dagang yang menjalani usaha dalam penyediaan peralatan dan sarana pertanian dengan menjual produk seperti rumah kaca, irigasi tetes, sprinkler, dan pupuk NPK.Permasalahan yang terjadi pada PT Agricon Sentra Agribisnis Indonesia adalah penggunaan modal kerja yang dilakukan meliputi piutang usaha, persediaan, dan utang usaha memiliki perputaran yang terlalu lama dalam menghasilkan kas sehingga siklus konversi kas menjadi lamban. Siklus konversi kas yang terlalu lama mengakibatkan pengunaan modal kerja pada  PT Agricon Sentra Agribisnis Indonesia menjadi tidak efisien.Penggunaan modal kerja yang tidak efisien dapat mempengaruhi tingkat profitabilitas. Tingkat profitabilitas menjadi tidak optimal akibat dari perputaran modal kerja dalam siklus konversi kas suatu operasi perusahaan yang terlalu lama. Sehingga laba yang dihasilkan dari penggunaan modal kerja menjadi tidak optimal.Berdasarkan permasalahan diatas, maka penulis tertarik untuk melakukan  penelitian yang dilakukan dengan analisis statistik  menggunakan SPSS  diperoleh hasil bahwa penggunaan modal kerja PT Agricon Sentra Agribisnis Indonesia berpengaruh positif pada tingkat profitabilitas. Kemudian efisiensi modal kerja dapat dilakukan dengan mempercepat siklus konversi kas berupa mempercepat periode penagihan piutang yang dapat meningkatkan profitabilitas PT Agricon Sentra Agribisnis Indonesia.
PENGARUH KONVERGENSI IFRS, PREDIKSI KEBANGKRUTAN, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP TIMELINES PERUSAHAAN TAMBANG Palupi, Ariani; Suratno, Suratno; Amilin, Amilin
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 1 (2017): Juni 2017
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Abstract

ABSTRACT This study aims to investigate the effects of IFRS convergence, bankruptcy prediction, audit committee, independent commissioner, and quality audit on timelines. The samples used in this study are 25 mining companies listed on the Indonesia Stock Exchange Year 2012-2015 which obtained in accordance with certain criteria. This research uses secondary data which applied regression model of panel data (pooled data) using statistical tools Eviews. From the result of hypothesis tests by using panel data regression analysis, it can be concluded that: bankruptcy predictions and independent commissioner have a significant impact on timelines, while IFRS convergence, audit committee and audit quality has no significant effect on timelines.  Keywords: Timelines, IFRS Convergence, Bankruptcy Prediction, Audit Committee, Independent Commissioner, Quality Audit
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENCEGAHAN FRAUD DI DALAM PROSES PENGADAAN BARANG DAN JASA Larasati, Yarry Septia; Sadeli, Dadang; Surtikanti, Surtikanti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 2 (2017): Desember 2017
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Abstract

The aim of this study is to obtain empirical data about the influence of internal control role, whistleblowing system, and good governance both partially and simultaneously to the prevention of fraud. This research involving 53 respondents in the scope of Directorate General of Marine Spatial Management Ministry of Marine Affairs and Fisheries, Republic of Indonesia. This research apply a survey by questionnaire as research instrument while methods used to process and analyze data on research are descriptive analysis and analysis of multiple regression. The results show that internal control role, whistleblowing system, and good governance have significant effects against fraud prevention partially, with count t larger than t table and positive value of regression. Furthermore, internal control role, whistleblowing system and good governance effect simultaneously to the prevention of fraud with the count f larger than f table. From this study, it can be concluded that internal control role, whistleblowing system and good governance whether partially and simultaneously effect prevention of fraud.  Keywords:  Internal Control, Whistleblowing System, Good Governance, Prevention of Fraud
PENGARUH BIAYA KUALITAS TERHADAP TINGKAT PENJUALAN PADA PT MITRA SEJATI MULIA INDUSTRI Endah Lestari, Retno Martanti; Hakim, Muhammad Mahdi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2014): Volume 6 No. 2 Tahun 2014
Publisher : Universitas Pakuan

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Abstract

ABSTRAK        PT Mitra Sejati Mulia Industri adalah perusahaan yang bergerak di bidang jasa CMT (cutting, making, trimming) dengan memproduksi polybag dari berbagai jenis dan ukuran sesuai dengan permintaan/pesanan pelanggan. Dalam penelitian ini peneliti memilih divisi polybag sebagai tempat penelitian disebabkan produk tersebut baru berkembang di perusahaan tersebut yang bergantung dengan tingkat pesanan pelanggan sehingga perusahaan harus mampu menciptakan produk yang sesuai dengan harapan pelanggan. Metode penelitian ini menggunakan analisis regresi berganda dan analisis statistik deskriptif dengan menggunakan control chart (peta kendali). Hasil penelitian diperoleh secara keseluruhan biaya kualitas mengalami peningkatan setiap tahunya, akan tetapi biaya-biaya tersebut secara keseluruhana dapat dikendalikan dengan baik oleh perusahaan. Peningkatan penjualan perusahaan dipengaruhi oleh biaya kualitas sedangkan sisanya dipengaruhi oleh faktor lain. Secara simultan biaya kualitas yang terdiri dari biaya pencegahan, biaya penilaian, biaya kegagalan internal, dan biaya kegagalan eksternal berpengaruh terhadap tingkat penjualan pada PT. Mitra Sejati Mulia Industri selama tahun 2009-2012. Secara parsial variabel biaya penilaian (X2), biaya kegagalan internal (X3), dan biaya kegagalan eksternal (X4) berpengaruh secara signifikan terhadap tingkat penjualan, sedangkan variabel biaya pencegahan (X1) tidak berpengaruh secara signifikan terhadap tingkat penjualan.Kata Kunci: Biaya Pencegahan, Biaya Penilaian, Kegagalan Internal, Kegagalan Eksternal, dan Tingkat Penjualan.
THE INFLUENCE OF MANAGERIAL OWNERSHIP, EARNINGS MANAGEMENT, INTELLECTUAL CAPITAL, AND TAX AGGRESSIVENESS TO FIRM VALUE Zahra, Mutia; Wulandari, Rosita; Syafrizal, Syafrizal
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Juni 2018
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Abstract

This study aims to examine the factors that Affect the value of the company. The independent variable used is Managerial Ownership, Profit Management, Intellectual Capital and Aggressive Tax Action.This research method uses secondary data types. The sample of this research is manufacturing company of industrial sector of consumer goods listed in the Indonesia Stock Exchange. The sample was chosen by purposive sampling. The number of companies taken as the sample is 10 companies 2011-2015 period. To test the hypothesis, this study uses a significant level of 0:05, it shows that managerial ownership, management and aggressive tax earnings measures have no significant effect on firm value, while intellectual capital has a positive and significant influence on firm value. Keywords: Managerial Ownership, Earnings Management, Intellectual Capital, Tax Aggressiveness and Firm Value
PERANAN AUDIT INTERN PIUTANG UNTUK MENINGKATKAN KELANCARAN PENYELESAIAN PROYEK DAN EFEKTIVITAS PENDAPATAN PADA PT. BUKAKA TEKNIK UTAMA, TBK Endah Lestari, Retno Martanti; Mulyono, Cytra Anggy
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 1 (2014): Volume 1 No. 1 Tahun 2014
Publisher : Universitas Pakuan

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Abstract

Perusahaan didirikan dengan tujuan tertentu antara lain untuk menunjang kegiatan perusahaan, memenuhi kebutuhan masyarakat terhadap barang dan jasa, yang paling penting bertujuan untuk mendapatkan laba yang layak. Penyelesaian proyek didefinisikan sebagai suatu rangkaian kegiatan yang hanya terjadi sekali, dimana pelaksanaannya sejak awal sampai akhir dibatasi oleh kurun waktu tertentu. Hasil pembayaran tagihan/piutang atas kemajuan proyek tersebut merupakan sumber dana untuk menyelesaikan proyek tersebut sampai selesai. Dengan demikian pengelolaan tagihan atau piutang proyek merupakan salah satu aspek yang penting bagi kelangsungan hidup efektivitas pendapatan dan profitabilitas perusahaan.Tujuan penelitian dilakukan adalah untuk mengetahui peranan audit intern piutang untuk meningkatkan kelancaran penyelesaian proyek dan efektivitas pendapatan pada PT Bukaka Teknik Utama, Tbk. Jenis penelitian ini deskriptif eksploratif serta dengan menggunakan analisis kualitatif. Dalam penelitian ini terdapat dua variabel terkait, yakni variabel bebas / independen peranan audit intern piutang dan variabel dependen yaitu meningkatkan kelancaran penyelesaian proyek dan efektivitas pendapatan.Perputaran piutang pada PT Bukaka Teknik Utama menunjukkan adanya fluktuatif penurunan dan peningkatan, penurunan perputaran piutang tersebut menunjukkan jangka waktu penerimaan atau perolehan atas piutang semakin lama, sehingga menimbulkan risiko timbulnya piutang tak tertagih, sehingga peranan internal audit sangat diperlukan untuk meningkatkan kelancaran penyelesaian proyek dan efektivitas pendapatan.Kata Kunci : Kelancaran penyelesaian proyek , Efektivitas pendapatan , Peranan audit intern piutang

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