Aktiva : Jurnal Akuntansi dan Investasi
AKTIVA merupakan terbitan berkala ilmiah yang memuat hasil penelitian dan kajian konseptual dalam bidang ilmu akuntansi; pasar modal, akuntansi manajemen, perpajakan, sektor publik, dan syariah.
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<![CDATA[PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM ]]>
<![CDATA[Rachmawati, Ria]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v1i2.139
<![CDATA[An investor in making an investment always expect a high stock return. Therefore investor should be able to assess which companies have good performance, so the return of it’s shares also high. Financial reports aspecially with regard to the information changes in operating cash flow and accounting earnings is one of the important information that can be used by investors to assess the company’s performance. This study aims to provide empirical evidence related to the influence of operating cash flow and profit accounting on stock returns. Population in this research is a food and beverage company in Bursa Efek Indonesia (BEI) year period 2013-2015 which amounted to 16 companies. Each company taken is a company that has a complete financial report data respectively during the period 2013-2015. The sample of this research is taken by using purposive sampling method because the selection of samples based on certain criteria. An analytical tool used in this research is multiple linier regression. Based on the result of this study, partially (t-Test) variable operating cash flow (X1) and the accounting profit (X2) had to significant effect on stock return. This is evidenced by the results of sig-t is greater than the 5% significance level (0,05). And simultaneously, the operating cash flow and accounting profit together no significant effect on stock returns]]>
<![CDATA[ANALISIS PERBANDINGAN PERHITUNGAN LABA BERSIH SEBELUM DAN SESUDAH REFORMASI PAJAK PENGHASILAN BADAN TAHUN 2013 ]]>
<![CDATA[Amar, Siti Salama]]>;
<![CDATA[Hasanah, Nurul]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 1 (2016): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v1i1.144
<![CDATA[Pajak Penghasilan Badan adalah Pajak Penghasilan yang terhutang oleh Wajib Pajak Badan atas Penghasilan Kena Pajaknya dalam suatu tahun pajak. Penghasilan/Laba Kena Pajak (taxable income) merupakan penghasilan yang dihitung berdasarkan ketentuan perpajakan yang berlaku di Indonesia.Undang-undang perpajakan selalu mengalami perubahan dengan mengikuti perkembangan etnis kerja yang signifikan. Karena itu untuk meningkatkan penerimaan pajak negara, maka sistem dan prosedur perpajakan yang berlaku terus disempurnakan dan disederhanakan dengan memperhatikan asas keadilan, pemerataan, manfaat, dan kemampuan masyarakat melalui peningkatan mutu pelayanan dan kualitas aparat yang mencerminkan dalam peningkatan kejujuran, tanggung jawab, dedikasi, dan penyempurnaan sistem administrasi. Tujuan dari penelitian ini adalah untuk menganalisis laporan keuangan komersial Perusahaan Efek yang terdaftar di BEI 2012-2014 yang sebagai dasar penghitungan pajak penghasilan badan dan nantinya juga untuk menentukan laba bersih perusahaan. Penelitian ini menggunakan Laporan Keuangan dengan periode akuntansi yang digunakan adalah 31 Desember 2012, 2013 dan 2014. Hasil analisis menunjukkan bahwa setiap perusahaan telah melaksanakan kewajiban formal yaitu melaksanakan pembukuan, pelaporan dan pembayaran pajak secara teratur dan sesuai dengan ketentuan. Laba bersih komersil perusahaan juga sama dengan laba bersih fiskal, sesuai dengan ketentuan hal ini dibuktikan dengan dilakukannya koreksi fiskal.]]>
<![CDATA[PENGARUH BIAYA OPERASIONAL DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS ]]>
<![CDATA[Zandra, Rosy Aprieza Puspita]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 1 (2016): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v1i1.149
<![CDATA[Laba, seringkali dijadikan dasar ukuran prestasi untuk mengambarkan keberhasilan atau kegagalan operasi perusahaan dalam upaya mencapai tujuannya. Meskipun demikian, sebenarnya laba yang besar belum tentu merupakan ukuran perusahaan telah bekerja dengan efisien. Efisiensi baru dapat diketahui apabila laba dibandingkan dengan kekayaan atau investasi yang digunakan untuk menghasilkan laba tersebut dalam suatu rasio yang disebut rasio profitabilitas. Dalam menjalankan aktifitasnya, perusahaan tentu mengeluarkan biaya-biaya, diantaranya adalah biaya operasional, dimana variabel ini bersifat fluktuatif seiring dengan perkembangan di lingkungan industri nasional. Dampak dari perubahan lingkungan juga sering mempengaruhi variabel persediaan, dimana persediaan merupakan faktor penting dalam perusahaan yang diperlukan untuk mengantisipasi ketidaksempurnaan pasar. Tujuan penelitian ini adalah untuk mengetahui pengaruh biaya operasional dan perputaran persediaan terhadap profitabilitas perusahaan manufaktur subsektor pertambangan batubara yang terdaftar di BEI periode 2011 sampai dengan 2013. Penentuan sampel menggunakan teknik Purposive Sampling dan analisis dalam penelitian ini adalah analisis regresi berganda. Hasil analisis regresi menunjukkan bahwa secara parsial variabel biaya operasional (X1) tidak berpengaruh terhadap profitabilitas (Y) dimana nilai sig t 0,578 > 0,05 dan variabel perputaran persediaan (X2) secara parsial tidak berpengaruh terhadap profitabilitas (Y) dengan nilai sig t 0,689 > 0,05.]]>
<![CDATA[EVALUASI PERLAKUAN AKUNTANSI DAN PENERAPAN SAK SYARI’AH UNTUK MEMENUHI KEWAJARAN LAPORAN KEUANGAN ENTITAS SYARI’AH PADA PT. BPR SYARI’AH SPM PAMEKASAN ]]>
<![CDATA[Syaiful, Syaiful]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v2i1.154
<![CDATA[The banking sector has a strategic position and is one of the most decisive factors in the development process. Thus, to improve the efficiency and effectiveness of bank functions, the coaching and supervision must be done. Consistency is an essential part of bank management, especially in establishing sound funding strategies, including accounting procedures, in order to stay dynamic in line with the demands of the community as a bank service user. The level of adherence to applicable standards and financial accounting rules can also trigger problems at the level of public confidence, particularly in shari'ah-operated banks against Shari'ah Financial Accounting Standards. The purpose of this study is to determine the application of Sharia Accounting Standards to transaki-transaction syari'ah and compliance the use of SAK Syari'ah conducted by PT. BPR Syari'ah SPM Pamekasan. This is a descriptive case study research type. The object of research conducted at PT. BPR Syari'ah SPM Pamekasan by looking at data in the form of transactions and financial statements.The results of the analysis of the data obtained and observations made can be seen that the accounting of Islamic banking, both recognition and measurement of transaction journal and presentation of balance sheet and profit and loss made by PT. BPR Syari'ah SPM Pamekasan, so far very relevant and not contrary to the Sharia SAK and operational activities carried out fairly and relevant to the principles of shari'ah.]]>
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP DAN PENYAJIANNYA PADA LAPORAN KEUANGAN PT HAKA UTAMA SEJAHTERA SAMPANG ]]>
<![CDATA[Putri, Devi Lestari Pramita]]>;
<![CDATA[Khotijah, Nur]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v2i2.249
<![CDATA[PT Haka Utama Sejahtera Sampang is one of the companies engaged in building construction services. The purpose of this study is to analyze the suitability of accounting treatment of existing assets with accounting treatment of fixed assets according to PSAK number 16, especially regarding the acquisition price of fixed assets and depreciation of fixed assets. This research is a descriptive research. Data collection techniques use interview techniques and documentation techniques. The results of this study say that the accounting treatment of fixed assets, especially regarding Acquisition Price of this company’s fixed assets is not in accordance with PSAK No. 16 because the acquisition price is recorded at the price stated on the purchase note without adding the expenses incurred to obtain the asset and for depreciation of fixed assets of object is not in accordance with PSAK No. 16 because the company does not record the depreciation of fixed assets so that it can not know the depreciated amount of each fixed assets owned by the company. For presentation in the financial statements, the company only records the financial statements of project activities and does not make general financial statements so that the fixed assets are not listed in the project activity report.]]>
<![CDATA[PENGARUH SISTEM PEMUNGUTAN PAJAK, PELAYANAN FISKUS DAN EFEKTIFITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN LAYANAN DRIVE THRU SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Nisa, Indah Chairun]]>;
<![CDATA[Suwandi, Memen]]>;
<![CDATA[Juardi, Muhammad Sapril Sardi]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v3i1.424
<![CDATA[This study aims to examine the effect of tax collection system, tax service and tax system effectiveness on Taxpayer compliance with Drive Thru service. Taxes are dues that can be imposed without lead services or without direct rewards. Lack of compliance of the Taxpayer becomes the background of this research. This research is a quantitative research with associative approach. The data used in the study is the primary data collected through the division of questionnaires directly. Data analysis used multiple linear regression analysis and moderating regression analysis with Moderated Regression Analysis (MRA). The result of multiple linear regression analysis shows that tax collection system and fiscal service have a positive effect on taxpayer compliance. While the effectiveness of the tax system negatively affect the compliance of Taxpayers. Analysis of moderating variables with Moderated Regression Analysis (MRA) indicates that the Drive Thru service moderates the tax collection system and the effectiveness of the tax system on taxpayer compliance. But the fiscal services are not able to moderate the compliance of the Taxpayer. ]]>
<![CDATA[ANALISIS BIAYA VOLUME LABA UNTUK PERENCANAAN LABA PADA PERUSAHAAN ES BATU CAMPLONG DI SAMPANG ]]>
<![CDATA[Yulianto, Zainal]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v3i1.460
<![CDATA[Cost-volume-profit analysis is an analysis to find out the relationship between costs, sales volume, profits and product mix to achieve the desired level of profit. The objective to be achieved in this study is to find out about the analysis of profit volume costs in the Ice Cube Camplong Company in profit planning. This type of research uses a type of quantitative descriptive research which is recording data with numbers that are values and can be given an objective picture of the problem under study. So the profit planning that must be targeted by the Es Batu Camplong company is Rp. 107,479 units from the calculation of the profit target of Rp. 328,500.00 from the comparison results from the previous year. So to achieve sales of 25% the company wants in the coming year the company must sell Rp 107,479 units.]]>
<![CDATA[PENERAPAN PENGHITUNGAN, PENYETORAN, DAN PELAPORAN PPH PASAL 21 TAHUNAN, TERHADAP KEWAJIBAN PAJAK ORANG PRIBADI ]]>
<![CDATA[Amar, Siti Salama]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v3i2.465
<![CDATA[Income tax is one of the taxes collected by Kantor Pelayanan Pajak Pratama Pamekasan, te better the level of colculation, payment, deduction and tax reporting carried out by individual taxpayers, the better the participation of the community in developing the country. Achieving the goals desired by the Kantor Pelayanan Pajak Pratama Pamekasan to find out the application of annual personal tax obligations to the directer general tax number regulation: PER-16/PJ/2016. The purpose of the study is to find out the annual income tax aplication of calculation, deposit, and reporting of artical 21 annual income tax on personal tax liability on Kantor Pelayanan Pajak Pratama Pamekasan and knowing the suitability of the application of calculation, deposit, and reporting of the annual 21 atical income tax on the sample with the current regulations. The type of research used is a mixed research method which the uses the results of research in the form of quantitative data and qualitative data by analyxing the comparision of the data obtained. The results of this study indicate the suitability of the application of calculation, deposit and reporting of income tax aticle 21 on an annual basis for individual taxpayers with the director general tax number regulation: PER-16/PJ/2016.]]>
<![CDATA[EFEKTIVITAS PENGAWASAN DEWAN PENGAWAS SYARIAH (DPS) TERHADAP OPERASIONAL BANK SYARI’AH ]]>
<![CDATA[Rohmaniyah, Rohmaniyah]]>;
<![CDATA[Zandra, Rosy Aprieza Puspita]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v1i2.140
<![CDATA[In this study, there are three research focus into the main study. First, how do DPS oversight mechanisms. Second, what are the factors supporting and inhibiting DPS supervision. Third, how the effectiveness of the supervision of DPS PT. Prima Sarana Mandiri Pamekasan. This study uses a qualitative approach with descriptive. Data source obtained through interviews and documentation. The results of this study indicate that in overseeing new product there are several steps being taken by the DPS, namely: first, DPS asked for an explanation to the board of directors of the new products that will be issued. Second, check if the new product in accordance with Islamic principles. Third, give an opinion on the sharia new product. In determining the effectiveness of the supervision of DPS, there are three things that made any indication, that is the way DPS oversight, supporting factors and obstacles as well as supervision of DPS output. How do DPS supervision in PT. SRB Sarana Prima Mandiri are in accordance with the system of supervision that have been defined in the SEBI (Circular Letter of BI), ways are also aided by the many contributing factors that facilitate DPS oversight. In terms of output, there were no operational products and products that come out of the principles of sharia, so the conclusion DPS oversight conducted in PT. SRB Sarana Prima Mandiri declared effective]]>
<![CDATA[MODUS DAN JENIS FRAUD DALAM LEMBAGA PEGADAIAN DARI HASIL PUTUSAN PENGADILAN MAHKAMAH AGUNG ]]>
<![CDATA[Purwanto, Purwanto]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 1 (2016): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v1i1.145
<![CDATA[Artikel ini bertujuan untuk mengetahui bentuk-bentuk fraud pegadaian, pihak-pihak yang dapat melakukan fraud pegadaian serta upaya mengungkapkan modus operandi fraud yang terjadi di pegadaian. Penulis mencoba menggambarkan modus dan fraud yang terjadi pada pegadaian dengan pendekatan studi kasus yang berfokus pada tindakan fraud dipegadaian. Jenis artikel ini adalah deskriptif, dimana penulis mencoba menggambarkan modus dan fraud yang terjadi pada pegadaian dengan pendekatan studi kasus yang berfokus pada tindakan fraud dipegadaian. Sumber data yang digunakan dalam artikel ini adalah data sekunder dimana data dalam artikel ini menggunakan putusan pengadilan yang terkait tentang fraud dalam kurun waktu 2013-2015. Berdasarkan data putusan MA terkait kejahatan yang terjadi dipegadaian diperoleh hasil bahwa pegadaian tidak sepenuhnya bebas dari fraud karena ada beberapa tipe fraud yang terjadi dipegadaian yaitu Rekayasa Kredit, Tidak Dilakukannya Mekanisme Survey Terhadap Pengajuan Kredit, Jaminan Bukan Milik Debitur, Kredit Fiktif, Rekayasa Kredit Yang Dilakukan Oleh Pejabat Pegadaian, Pending Angsuran Oleh Petugas Pegadaian]]>
