Articles
109 Documents
<![CDATA[Alternatif Upaya Penagihan Pajak Melalui Pemblokiran Kartu Kredit (Suatu Tinjauan) ]]>
<![CDATA[wijaya, suparna]]>;
<![CDATA[Ariyani, Difa Rizky Syawalia]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 5, No 2 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/bvaj.v5i2.5383
<![CDATA[Penelitian ini dilakukan untuk mengkaji pemblokiran kartu kredit sebagai alternatif dari upaya penagihan aktif. Objek penelitian ini adalah peraturan perpajakan mengenai penagihan aktif dan peraturan perbankan mengenai kartu kredit. Penelitian ini dilakukan dengan menggunakan metode wawancara dan metode studi literatur. Narasumber wawancara untuk penelitian ini adalah Jurusita Kantor Pelayanan Pajak Pratama Banjarmasin Utara dan pegawai Direktorat Pemeriksaan dan Penagihan. Studi literatur dilakukan dengan mempelajari peraturan perpajakan mengenai penagihan aktif serta peraturan perbankan mengenai kartu kredit. Hasil dari penelitian ini adalah pemblokiran kartu kredit tidak sesuai dengan definisi penagihan pajak aktif menurut peraturan perpajakan, sehingga pemblokiran kartu kredit tidak dimungkinkan untuk dijadikan sebagai alternatif dari upaya penagihan aktif. Kartu kredit merupakan utang dan menjadi kewajiban bagi pemegang kartu, sedangkan harta yang dapat diblokir untuk tujuan perpajakan adalah harta yang dimiliki oleh wajib pajak. Pemblokiran kartu kredit melibatkan kode etik kerahasiaan identitas nasabah yang dimiliki oleh bank, sehingga sangat sulit untuk menerapkan pemblokiran kartu kredit sebagai alternatif upaya penagihan aktif.]]>
<![CDATA[Analisis Determinan Kualitas Laporan Keuangan Dengan Kompetensi SDM Sebagai Variabel Moderasi pada BLU Kesehatan ]]>
<![CDATA[Lukman Nur Hakim, Muhammad]]>;
<![CDATA[Wibowo, Puji]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 5, No 2 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/bvaj.v5i2.5411
<![CDATA[Pandemi Covid-19 berdampak pada peningkatan anggaran kesehatan yang berimbas pada pelaporan keuangan BLU kesehatan. Penelitian ini bertujuan untuk menganalisis determinan kualitas laporan keuangan badan layanan umum sektor kesehatan selama masa pandemi dengan memperhatikan variabel penerapan akuntansi berbasis akrual, pemanfaatan teknologi informasi, dan sistem pengendalian internal pemerintah serta kompetensi sumber daya manusia sebagai variabel moderasi. Penelitian ini menggunakan kuesioner dengan purposive sampling method untuk mengumpulkan data dari responden. Teknik analisis yang digunakan adalah Partial Least Square (PLS) dan menggunakan aplikasi Smart PLS 3 untuk mengolah data. Hasil penelitian membuktikan bahwa penerapan akuntansi berbasis akrual berpengaruh positif terhadap kualitas laporan keuangan. Sementara pemanfaatan teknologi informasi dan sistem pengendalian internal pemerintah tidak berpengaruh positif terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia tidak memperkuat pengaruh dari penerapan akuntansi berbasis akrual, pemanfaatan teknologi informasi, dan sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan. The Covid-19 pandemic has an impact on increasing the health budget which has an impact on the financial reporting of the health BLU. This study aims to analyze the determinants of the quality of the financial statements of public service agencies in the health sector during the pandemic by taking into account the variables of accrual-based accounting application, the use of information technology, and the government's internal control system as well as the competence of human resources as moderating variables. This study uses a questionnaire with purposive sampling method to collect data from respondents. The analysis technique used is Partial Least Square (PLS) and uses the Smart PLS 3 application to process the data. The results of the study prove that the application of accrual-based accounting has a positive effect on the quality of financial statements. Meanwhile, the use of information technology and the government's internal control system does not have a positive effect on the quality of financial reports. Human resource competence does not strengthen the influence of the application of accrual-based accounting, the use of information technology, and the government's internal control system on the quality of financial reports]]>
<![CDATA[Analisis Price Earning Ratio Dan Unusual Market Activity Terhadap Stock Price Movement Dengan Stock Investment Risk Sebagai Pemoderasi ]]>
<![CDATA[Permatasari, Mega]]>;
<![CDATA[Tambun, Sihar]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 5, No 1 (2021): June ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/bvaj.v5i1.5049
<![CDATA[Penelitian ini adalah penelitian tentang pengaruh price earning ratio dan unusual market activity terhadap stock price movement yang dimoderasi stock investment risk. Di dalam investasi ada 3 fase penting dalam pergerakan harga saham, yang pertama fase akumulasi, kedua fase partisipasi publik dan yang terakhir fase distribusi. Pergerakan harga saham yang tidak wajar dapat diindikasi dengan diterbitkannya unusual market activity, yang bertujuan sebagai pemberitahuan bahwa harga saham tersebut sedang mengalami fluktuasi yang diindikasikan tidak wajar. Stock price movement pada dasarnya sangat sensitif terhadap sentiment pasar baik positif maupun negatif, dalam hal ini price earning ratio merupakan salah satu rasio keuangan yang digunakan oleh investor terutama investor para penganut analisis fundamental, dimana price earning ratio mencerminkan harga untuk setiap rupiah laba.]]>
<![CDATA[Pengaruh Penghindaran Pajak dan Arus Kas Bebas terhadap Manajemen Laba dengan Moderasi Kualitas Audit ]]>
<![CDATA[Katry, Aulia Rachma]]>;
<![CDATA[Sholihah, Ria Anisatus]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 6, No 1 (2022): June ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/bvaj.v6i1.5797
<![CDATA[Earnings management is managerial activity to influence and change some information of the financial report according to their needs until did not show the real condition. This study aims to examine the effect of tax avoidance and free cash flow on earnings management with audit quality as a moderating variable. The data in this study is from the financial statements of property, real estate, and building construction companies listed on the sharia stock for the period of 2015-2019. The sample used was 26 companies. The data analysis technique used is multiple linear regression and moderation test (subgroup) using Eviews version 10. The results showed that tax avoidance and free cash flow had a positive significant effect on earnings management. But, audit quality is not able to moderate the relationship between tax avoidance and free cash flow on earnings management. ]]>
<![CDATA[TAX AVOIDANCE BERBANDING DENGAN KINERJA KEUANGAN MEMPENGARUHI CORPORATE GOVERNANCE DAN CAPITAL INTENSITY ]]>
<![CDATA[Setiawan, Adhar Putra]]>;
<![CDATA[Surahman, Dedy]]>;
<![CDATA[Oktaviani, Marista]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 6, No 1 (2022): June ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/bvaj.v6i1.6130
<![CDATA[Abstract: This research is to find out tax avoidance compared to financial performance that affects corporate governance and capital intensity. Corporate governance indicators as independent variables consist of audit committee, audit quality, managerial ownership, institutional ownership and independent commissioners. The indicator of tax avoidance as the dependent variable is the Earning Tax Rate (ETR). While the indicators for financial performance as an intervening variable are Return on Assets (ROA) and Return on Equity (ROE). Research data sources can be accessed through the official website of the IDX (Indonesian Stock Exchange). The data collection technique used purposive sampling technique. The research uses SmartPLS 2.0 software to calculate the inner and outer models as well as the Sobel Test. The results of the study show that the first hypothesis is that there is no significant effect of good corporate governance on tax avoidance with the support of a positive or unidirectional influence, the second hypothesis is that there is a significant effect of capital intensity on tax avoidance with the support of a negative or unidirectional influence, the third hypothesis has a significant effect of good corporate governance on financial performance with the support of a positive or unidirectional influence, the fourth hypothesis there is no significant effect between capital intensity on financial performance with the support of a positive or unidirectional influence, the fifth hypothesis there is a significant influence between financial performance on tax avoidance with support direction of influence is negative or unidirectional. ]]>
<![CDATA[Pengaruh CSR dan Kesempatan Bertumbuh Terhadap Earnings Response Coefficients (ERC) dengan GCG Sebagai Variabel Moderasi ]]>
<![CDATA[Azizah, Idha]]>;
<![CDATA[Farid, Nurul Fadhilah]]>;
<![CDATA[Murwaningsari, Etty]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 6, No 1 (2022): June ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/bvaj.v6i1.6480
<![CDATA[Earnings response Coefficient atau koefisien respon laba merepresentasikan reaksi pasar dalam hal perubahan harga, terhadap nilai unexpected earnings yang diperoleh oleh perusahaan. Tujuan dari studi empiris ini adalah untuk menganalisis pengaruh dari Corporate Social Responsibility (CSR) yang diukur menggunakan GRI Standards tahun 2016 dan kesempatan bertumbuh terhadap earnings response coefficient (ERC) yang diproksikan oleh cumulative abnormal return pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2018. Penelitian ini juga menggunakan good corporate governance yang diukur menggunakan ASEAN Corporate Governance Scorecard sebagai variabel moderasi. Serta menggunakan variabel kontrol berupa kualitas audit, likuiditas, leverage, profitabilitas dan struktur modal. Sampel yang digunakan dalam penelitian ini adalah 192 perusahaan manufaktur yang sudah go public dan tercatat di Bursa Efek Indonesia pada tahun 2015-2018. Teknik pengambilan sampel menggunakan metode purposive. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) dan kesempatan bertumbuh tidak berpengaruh terhadap earnings response coefficient. Sedangkan good corporate governance memberi interaksi positif antara CSR terhadap ERC, namun tidak mempengaruhi antara kesempatan bertumbuh terhadap earnings response coefficient.]]>
<![CDATA[Perbedaan Penerimaan Pajak Sebelum Dan Sesudah Peraturan Pemerintah Nomor 23 Tahun 2018 Di Kantor Pelayanan Pajak ABC ]]>
<![CDATA[Larasati, Kirana Sasha]]>;
<![CDATA[Wijaya, Suparna]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 6, No 1 (2022): June ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/bvaj.v6i1.5830
<![CDATA[Usaha Mikro, Kecil dan Menengah (UMKM) mendominasi jumlah total unit usaha, berperan dalam penyerapan tenaga kerja dan berkontribusi besar terhadap Produk Domestik Bruto (PDB) di Indonesia. Salah satu bentuk perhatian dan dukungan dari pemerintah adalah dengan memberikan kemudahan bagi wajib pajak UMKM untuk melakukan kewajiban perpajakannya, dengan perhitungan yang sederhana dan tarif yang kecil. Pemerintah juga memberikan keringanan dengan turunnya tarif dari 1% ke 0,5% dengan ditetapkannya peraturan pemerintah yang mulai berlaku efektif pada 1 Juli 2018. tujuan penelitian untuk mengetahui tingkat pertumbuhan wajib pajak, tingkat kepatuhan wajib pajak, penerimaan pajak, dan menguji perbedaan antara penerimaan pajak sebelum dan sesudah diterbitkannya Peraturan Pemerintah No 23 Tahun 2018 di Kantor Pelayanan Pajak ABC. Metode penelitian yang digunakan adalah metode campuran. Hasil penelitian terjadi pertumbuhan wajib pajak, tingkat kepatuhan yang berfluktuasi, penerimaan pajak yang mengalami peningkatan tiap tahun namun menurun setelah diberlakukan ketentuan baru. Meskipun mengalami penurunan, berdasarkan uji beda diketahui bahwa penurunan tersebut tidak signifikan, hal ini karena terdapat pertumbuhan wajib pajak baru yang tentunya menambah sumber penerimaan pajak.]]>
<![CDATA[ECONOMIC PERFORMANCE AND ITS FACTORS: 5 YEARS OBSERVATION OF MANUFACTURING COMPANIES IN INDONESIA ]]>
<![CDATA[Eksandy, Arry]]>;
<![CDATA[Sofia, Irma Paramitha]]>;
<![CDATA[Nurhidayah, Fitriyah]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 6, No 1 (2022): June ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/bvaj.v6i1.6522
<![CDATA[The purpose of this study was to determine the effect of competitive advantage, corporate social performance, business strategy on economic performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The time period of the study is 5 years, started from 2014-2018. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sampling method used in this study is purposive sampling. Based on predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. Data were analyzed using Eviews 9.0 with the analytical method used was regression logistic data panel analysis. The results showed that competitive advantage have a negative effect on economic performance, business strategy have a positive effect on economic performance while corporate social performance have no effect on economic performance.Keyword: economic performance, competitive advantage, corporate social performance, business strategy]]>
<![CDATA[PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Nuraini, Indah]]>;
<![CDATA[Hadiyati, Siti Nur]]>;
<![CDATA[Destiana, Rina]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 6, No 2 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/bvaj.v6i2.7337
<![CDATA[Audit delay is defined as the length of time for the completion of the audit starting from the closing date of the financial year until the date of issuance of the financial statements. This study was conducted to provide empirical evidence of the effect of profitability and solvency on audit delay with firm size as a moderating variable. The sample of this study uses manufacturing companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The data used are financial statements issued by the company every year. The sampling technique used purposive sampling method. This research uses multiple regression analysis method and moderated regression analysis with the MRA test approach. The results of this study indicate that solvency has an effect on audit delay, while profitability has no effect on audit delay and firm size is able to moderate the effect of solvency on audit delay, while firm size is unable to moderate the effect of profitability on audit delay.Keywords: Profitability, Solvency, Firm Size, Audit Delay]]>
<![CDATA[PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD ]]>
<![CDATA[Prastyo, Adam Maulana]]>;
<![CDATA[Sarwono, Aris Eddy]]>;
<![CDATA[Puji Astuti, Dewi Saptantinah]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 6, No 2 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/bvaj.v6i2.7278
<![CDATA[The purpose of this study is to determine the influence of diamond fraud elements consisting of pressure elements (which are proxied with financial stability, external pressure, and financial targets), oppoturnity elements (which are proxied by the nature of industry and ineffective monitoring), rationalization elements proxied by audit opinions, and capability elements proxied by changing directors to fraud fraud financial statements. This research uses a qualitative descriptive method with secondary data sources collected through literature studies. The results of this study show that the Fraud Diamond element can have an effect on detecting the occurrence of financial statement fraud. The higher the application of diamond fraud analysis, the less the risk of financial statement fraud fraud in the company. The application of diamond fraud analysis in internal control can anticipate fraud fraud in financial statements in the company. The better and higher the quality of diamond fraud analysis carried out in the company, the risk of fraud fraud in financial statements in the company can be minimized.]]>
