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Journal of Accounting and Management Innovation
Published by Universitas Pelita Harapan
ISSN : 25485709     EISSN : 25484900     DOI : -
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
Journal of Accounting and Management Innovation is a publication managed by the Business school with Research and Community Services Center of Universitas Pelita Harapan Medan. This publication is a means to disseminate and develop expertise in the area of management, accounting, hospitality whether it is theoretically or applied sciences. Lecturers, researchers, and practitioners are encouraged to publish their study in this publication.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 138 Documents
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Comparative Study of Tax Incentives in Indonesia, Malaysia, and the United States of America to Support Research and Development
Journal of Accounting and Management Innovation Vol 6 No 2 (2022)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jam.v6i2.538

Abstract

Studies found that R&D help promoting a country’s economic growth. It is important for Indonesia to consider this as a long-run solution to escape middle-income trap since Indonesia’s R&D spending has been below 1% every year. Further studies call for tax incentives as a solution to this problem. The purpose of this study is to compare different tax incentives schemes for R&D, along with giving recommendation to implement those. The approach in this study is qualitative descriptive method with literature review and secondary data. Indonesia provides R&D incentives as additional incentives to other schemes such as investment incentive schemes. However, a new regulation has been formed, PP No. 45 Tahun 2019, to provide R&D based tax incentives which gives 300% deduction on eligible R&D expenses. Yet, the eligibility has not been issued until now. R&D based tax incentive schemes in Malaysia have come to a fruitful success for its brink to reaching high-income country status. Malaysia provides 200% deduction for eligible R&D expenses, tax holiday and investment tax allowance for R&D companies and in-house R&D. Contrarily, the US treat eligible R&D expenses as deductible expenses and give tax credit of 20% or below, determined by historical financial data. This study concludes that Indonesia should define R&D for tax purpose, quickly assess which industry and activities are eligible for 300% super deduction and take Malaysia as an example in the assessment. Finally, Malaysia should slowly reduce unfavourable tax incentives, which are losing potential income, and give other tax incentives which can be a win-win solution to both parties. Keywords: Tax. Incentives, Research and Development, Innovation, Economic Growth, Indonesia, Malaysia, the United States of America.
THE IMPACT OF CURRENT RATIO, DEBT TO EQUITY RATIO AND RETURN ON EQUITY TOWARDS FIRM VALUE ON CONSUMER GOODS INDUSTRY LISTED ON THE INDONESIA STOCK EXCHANGE Melina Kosasih; Elizabeth Maria
Journal of Accounting and Management Innovation Vol 6 No 2 (2022)
Publisher : Universitas Pelita Harapan Medan Campus

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Abstract

A company should be able to compile and report its finances for a specific period since it serves as the benchmark for measuring the performance of a company in accordance with its goals and objectives that will reflect the achievement and ability of the company to operate its business financially. Firm value will reflect the overall performance of a company in which it becomes one of the things that the investors will pay attention to before making an investment decision. In this research, a firm value is being measured by using the Tobin’s Q ratio. The purpose of this research is to determine the impact of Current Ratio, Debt to Equity Ratio and Return on Equity towards Firm Value on consumer goods industry listed on the Indonesia Stock Exchange. Using the purposive sampling method, out of a total population of 46 companies, 29 companies were selected as sample. The analysis model used in this research is the multiple linear regression model using IBM SPSS Statistics 25.0. The results of this research indicate that partially, Current Ratio has an insignificant negative impact towards Firm Value, Debt to Equity Ratio has an insignificant negative impact towards Firm Value, and Return on Equity has a significant positive impact towards Firm Value. Simultaneously, Current Ratio, Debt to Equity Ratio and Return on Equity have a significant impact towards Firm Value.
Analysis of Beneficial Owner Comparison in Tax Treaty between Indonesia-Hong Kong and Indonesia-Netherlands Jimmy Jimmy; Meilani Meilani
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

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Abstract

Research found that implementing a tax treaty agreement can assist a country in increasing its economic growth, besides to prevent the imposition of double taxation as its main goal. Indonesia has already signed many tax treaty agreements with countries around the world, such as with Hong Kong and Netherlands that have been discussed most until today. The purpose of this research are to compare the different of beneficial owner application in tax treaty between Indonesia-Hong Kong and Indonesia-Netherlands on passive income such as dividends, interest, and royalties and to know the positive and negative impacts that can effect to Indonesia under having these tax treaty agreements. The research design and method used in this research is qualitative descriptive method along with literature research and using secondary data. The Indonesia-Netherlands tax treaty is one of Indonesia’s biggest tax leaks with 27 cases of disputes and resulting in big tax losses for Indonesia. Contrarily, no cases of disputes have been found related to the tax treaty agreement between Indonesia-Hong Kong up to now. Moreover, Indonesia and Hong Kong’s tax treaty agreement are also significantly bringing more investor from Hong Kong to Indonesia rather than from the Netherlands. This research concludes that Indonesia should establish more tax treaty agreement especially with the country that has a lot of economic activities with the aim to prevent the imposition of double taxation and also given an opportunity for Indonesia to enhance economic growth as well as also to increase the tax revenue. Keywords: Tax Treaty, Double Taxation, Beneficial Owner, Economic Growth, Indonesia, Hong Kong, Netherlands
EXPLANATORY ANALSIS ON EMERGENCY FUND FOR EMPLOYEE Yenni Martok
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

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Abstract

The purpose of this research is to analyze the importance of emergency fund for employee. This research is using library research. Every people need money to spend for the life expenses. There are lots of expenses that each person will have and different compared to others. Different age will face different needs and the level of saving will vary from one to another. Individual will have own income and also it will affect the level of saving and emergency fund. Emergency fund is cash that need to put aside for the events or activities that are outside our planning. It is one important issues for the financial planning in the long term. To prepare for the emergency fund then need to be carefully done accordingly. Because the need for the emergency, then there is no special purpose for this fund. Emergency fund need to be kept in the financial products that is liquid and can be converted to cash when it is needed. It does not necessary to save it in deposit only, but there are so many financial instruments as long as the protection for its safety and easier to converted to cash. Sometime people need to prepare before needs money for the urgent cases. Employee is someone who work for others. Employee received the income from the employer and usually it will receive at the end of the month. Sometimes it can be found that there are hardship times where it will lead to unemployment. The example is when Covid 19 attack for the local lockdown and affect the business scale. Business are slow down dramatically, laying off employees during a time where finding a new job will be problems for some people. Some employee will also lost household income if spouses or family members were being laid off. Because of some reasons, employee needs to prepare for emergency fund. Emergency fund is very important for individual including employee. Keyword : Emergency Fund, Employee
THE INFLUENCE OF DEBT TO ASSET AND RETURN ON ASSET TOWARD TAX AVOIDANCE ON FOOD AND BEVERAGES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Frinan Satria; Edrik Tantheo
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

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Abstract

This study was conducted to see whether there is an effect of Debt to Assets and Return on Assets on tax avoidance. The sample used in this study uses companies engaged in the food and beverage sector and listed on the Indonesia Stock Exchange in 2019-2021. In this study, the authors used a population that came from companies engaged in the food and beverage sector and listed on the Indonesia Stock Exchange in 2019-2021. The method used to determine the sample using purposive sampling with a total sample obtained as many as 21 companies with a time period used is 3 years so that the total sample of companies obtained is 63 company samples. The results of this study were conducted to analyze the effect of debt to assets and return on assets on tax avoidance in companies engaged in the food and beverage sector listed on the Indonesia Stock Exchange. This study uses the SPSS 26 application and uses descriptive statistics, classical assumption test, multiple linear regression analysis and hypothesis methods. The results of this study indicate that Debt to Assets has no significant effect on Tax Avoidance while Return on Assets does not significantly affect Tax Avoidance. But when doing the F Test, the results obtained, namely Debt to Assets and Return on Assets have an effect on Tax Avoidance.
THE INFLUENCE OF FOOD QUALITY, SERVICE QUALITY, AND PRICE ON CUSTOMER SATISFACTION AT PONDOK TELAGA IKAN Arifin Fu
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

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Abstract

A key factor in ensuring a business's long-term viability is customer satisfaction. Customer satisfaction offers information on the business team's performance, whether it is positive or negative. The Pondok Telaga Ikan restaurant is being used as the research object in this paper. The sales data from Pondok Telaga Ikan used in this paper as the study object show a declining revenue, which suggests that the company is unable to sustain its level of customer satisfaction. The purpose of this research is to examine how customer satisfaction at Pondok Telaga Ikan is influenced by the quality of the food, the service quality and price. Purposive sampling, which involved 96 participants, was the method utilized in this study. The data are analyzed using the multiple linear regression method. All hypotheses proposed in this research are accepted. The result of the research shows that food quality has partial influence on customer satisfaction but not significant; service quality has partial influence on customer satisfaction significantly; price has partial influence on customer satisfaction significantly; and food quality, service quality, and price have simultaneous influence on customer satisfaction significantly. It is recommended that Pondok Telaga Ikan improve their food quality by improving kitchen quality control, doing food panel test, and avoid using overkept materials. In terms of service quality, the restaurant could implement proper trainings, and keeping good quality of tangible items served to the customers. In terms of price, the restaurant could analyze the market price and strategically set the price by implement a promotion be it happy hour dining, discount payment with cards, or vouchers so that customers could come back to the restaurant again.
ECONOMIC AND SOCIAL IMPACT OF MIGRATION Thomson Sitompul
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jam.v7i1.597

Abstract

The previous study in the migration topic was focused to see its impact to the economic and social scope only to the origin country. The purposes of this study are to know how does international migration impact the economic aspects of origin country and destination country and how does international migration impact the social aspects of the origin country and destination country. The data in this study are based on books and journals that are relevant to the author's research. The data analysis technique used in this study is qualitative data analysis where in this study the opinions expressed by experts regarding instructional media are used as a basis for strengthening the author's arguments in analyzing the effects of migration on the economy and social. The economic impact to the country of origin can be seen through remittances while to the destination country can be seen through GDP, unemployed migrants and competition in looking for work. The social impact to the country of origin can be seen through by the migrant families who are left behind, which causes the psychological cost while to the destination country can be seen through the integration of migration.
THE IMPACT OF TAX PLANNING AND DEFERRED TAX EXPENSE TOWARD EARNINGS MANAGEMENT AT TRADE, SERVICES AND INVESMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Friyan Satria
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

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Abstract

This research is conducted with purpose to know whether tax planning and deferred tax expense have impact on earning management in trade, services and investment companies registered in Indonesia Stock Exchange. Population in this research is trade, services and investments companies in Indonesia Stock Exchange for year 2018-2020 in amount of 164 companies. The company used as the sample is 38 companies with the amount of research data is 114 data for period 2018-2020. Data analysis method implemented in this research is multiple linear regression analysis method. There are some conclusions of this research. Tax planning has no significant impact partially on earning management at trade, services and investments companies on the Indonesia Stock Exchange. Deferred tax has significant impact partially on earning management at trade, services and investments companies on the Indonesia Stock Exchange. Tax planning and deferred tax have significant impact simultaneously on earning management at trade, services and investments companies in Indonesia Stock Exchange.

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