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INDONESIA
Jurnal Akuntansi Indonesia
Published by Universitas Gajayana Malang
ISSN : 18298532     EISSN : 26142252     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi Indonesia (JAI) berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan untuk pengembangan teori dan praktek akuntansi di Indonesia dan asia tenggara. JAI mencakup berbagai pendekatan penelitian, yaitu: kuantitatif, kualitatif dan metode campuran. JAI berfokus pada berbagai tema, topik dan aspek akuntansi dan investasi, termasuk (tetapi tidak terbatas) untuk topik-topik berikut: Akuntansi Keuangan Akuntansi Sektor Publik Manajemen akunting Akuntansi Syariah dan Manajemen Keuangan Auditing Tata kelola perusahaan Akuntansi Perilaku (Termasuk Etika dan Profesionalisme) Manajemen keuangan Akuntansi (Etika) Pendidikan Perpajakan Pasar Modal dan Investasi Akuntansi Perbankan dan asuransi Sistem Informasi Akuntansi Pelaporan Keberlanjutan Modal Intelektual, dll.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 14 No. 2 (2018): Agustus" : 6 Documents clear
The Abnormal Return, Trading Volume Activity, Dan Trading Frequency: Efek Terpilihnya Donald Trump: ABNORMAL RETURN, TRADING VOLUME ACTIVITY, DAN TRADING FREQUENCY: EFEK TERPILIHNYA DONALD TRUMP
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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Abstract

Penelitian ini bertujuan untuk menguji dan menjelaskan apakah ada perbedaan abnormal return, aktivitas volume perdagangan dan frekuensi perdagangan sebelum dan sesudah pengumuman pemilihan acara Donald Trump sebagai Presiden Amerika Serikat 9 November 2016. Unit analisis dalam penelitian ini adalah saham indeks LQ-45 di Bursa Efek Indonesia periode Agustus 2016 - Januari 2017. Acara mempelajari lima hari sebelum dan lima hari setelah pengumuman pemilihan Donald Trump sebagai Presiden Amerika Serikat 9 November 2016. Data yang digunakan adalah data sekunder data diperoleh melalui sarana akses melalui www .idx.co.id, kemudian dianalisis dengan pendekatan paired sample t-test. Hasil penelitian ini menunjukkan bahwa tidak ada perbedaan abnormal return sebelum dan sesudah pengumuman pemilihan acara Donald Trump sebagai Presiden Amerika Serikat pada 9 November 2016. Aktivitas volume perdagangan dan frekuensi perdagangan adalah perbedaan.Kata kunci: abnormal return, aktivitas volume perdagangan, frekuensi perdagangan
ANALISIS TIME VALUE OF MONEY ATAS PROSES PENYELESAIAN RESTITUSI PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. KRAKATAU DAYA LISTRIK TAHUN 2018 Muyasaroh Muyasaroh
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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Value Added Tax refund is one of the rights of taxpayers to ask for the overpayment of tax result principle of tax credit methods. This research aims to determine the completion of the refunds process that was associated with the time value of money from the refunds and a case study on PT. Krakatau Daya Listrik in 2018. The formulation of the problem in this study are (1) How is the process of completing Value Added Tax (VAT) restitution at PT. Krakatau Daya Listrik ? (2) What is the process of completing VAT refunds if it is associated with Time Value of Money at PT. Krakatau Daya Listrik ? The research is a descriptive method with qualitative approach through the techniques of data collection such as interviews, observation and documentation. The data sources used are primary and secondary data, namely SPT Period VAT, SPHP (Notification of Results of Examination), SKPLB (Overpayment Tax Assessment Letter), SPMKP (Warrant Paying Excess Tax) PT. Krakatau Daya Listrik 2018. The results of this study explained that the process of returning restitution which has a span of 12 months since the application was received in full with the results received in the amount of Rp 6,942,060,577 will have a bearing on the time value of money from the restitution money received by PT. Krakatau Daya Listrik. Assuming the calculation of the time value of money invested in deposits on the results of VAT refunds has a difference in the value of money in the amount of Rp. 926,881,713.65 with a percentage of 13.35% for calculations using the future value formula and the difference in the reduction in the value of money in the amount of Rp. 817,704,434.24 with a percentage of 11.77% for calculations using the present value formula in 2020.
IMPLEMENTASI E-FILLING DAN KUALITAS PELAYANAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK (KPP) BANDAR LAMPUNG Eha Nugraha; Aderina Kusuma Harahap; Hesti Widi Astuti
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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Abstract : The results of this study are as follows, the analysis of the effect of X1 on X2 from the above analysis, the significance value of X1 is 0.000 <0.05, so it can be concluded that the e-filling implementation variable (X1) has an effect on service quality (X2). to Y2 from the above analysis, it was obtained a significance value of X1 of 0.000 <0.05, the analysis of the effect of X2 on Y2 from the above analysis obtained a significance value of 0.122> 0.05, the analysis of the effect of X1 on Y2 from the above analysis obtained a significance value of 0.035 < 0.05 so it can be concluded that the e-filling implementation variable (X1) has an effect on individual taxpayer compliance (Y2). e-filling (X1) affects the compliance of individual taxpayers (Y2). Keywords : e-filling, service, taxation, compliance
COMPARATIVE ANALYSIS OF THE PRESENTATION OF FINANCIAL STATEMENTS ON CONVENTIONAL BANK AND SYARIAH BANK Tatas Ridho Nugroho; Ahmad Ahmad
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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Abstract : The principle difference in banking, commonly referred to as conventional banking with syariah banking. The difference in principle leads to differences in its policy system, especially on the systems and policies in reporting the financial statements applied. The purpose of this study is to compare the financial statements of conventional banking and syariah. This research method is qualitative approach with comparative descriptive analysis. The sample in this research is Bank BCA representing Conventional Bank and Bank Muamalat representing Syariah Bank. The activities of these two banks are generally not different, but if there are other activities of these two banks, there are differences, such as ZIS or Zakat. Conventional banking with Syariah banking when viewed in general, the financial statements are different from each other, where in conventional banking there are 5 types of financial statements, while in Islamic banking there are 8 types of financial statements. Keywords: conventional bank, syariah bank, financial statement, banking
ANALISA DAMPAK KEBIJAKAN TAX AMNESTY DAN TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN PENERIMAAN NEGARA Ulaila Ulaila
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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Abstract : This study aims to determine whether the Tax Amnesty Policy and tax compliance has a significant effect on state revenues. Tax Amnesty is the government's attempt to increase state revenue. Taxpayer Compliance in implementing tax obligations are also indicators of tax revenues. Amnesty Tax policy takes the form of a waiver countries to collect taxes that should be owed. The research sample derived from data Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia in this 2016.This Study approach qualitative method to collect data. Samples of this study were obtained from the primary data and secondary data, surveys, observations, and interviews. These results indicate that the Tax Amnesty and Taxpayer Compliance positive effect on state revenue.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN KONTRAK KONTRUKSI PADA CV. TARUNA Benny Saputra; Masiyah Kholmi; Endang Dwi Wahyuni
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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Abstract: The purpose of this research is to analyze the Tecognition of income and expenses on the G.V. Taruna by adjusting its the method stated in the standard statement of financial accounting number 34. There are two methods of recognition of income in PSAK No. 34 namely the completed contract method and completion percentage method. The research method used is descriptive method with interview data collection techniques and documentation. Based on the results of data analysis shows war the recognition of income and expenses is not in accordance with financial accounting statement number 34 because in the recording of advances received by the company recorded as income and recording of costs incurred only during the project period only recorded in the daily cash book and the results of the recording have not been journalized,

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