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Fitriana Santi
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Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Published by Universitas Merdeka Malang
ISSN : -     EISSN : 26564297     DOI : https://doi.org/10.26905/j.bijak
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi keuangan, perpajakan, akuntansi manajemen, auditing, kewirausahaan serta bisnis dan manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 2, No 2 (2020): July 2020" : 5 Documents clear
Peranan tax avoidance dan good corporate governance terhadap cost of debt pada perusahaan property dan real estate yang tedaftar di Bursa Efek Indonesia Dian Arista Amalia; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 2 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.445 KB) | DOI: 10.26905/j.bijak.v2i2.5430

Abstract

ABSTRACTCompanies cannot always rely on internal funds to finance operational activities. Often external funds are needed to support company activities. External sources that are often used are debt. The consequence of using debt is the cost of debt. Creditors use tax avoidance and Good Corporate Governance considerations in making loan decisions to debtors. This study examines the role of tax avoidance and good corporate governance on debt costs. The result of this research is that tax avoidance has a positive effect on cost of debt, while institutional ownership and audit committee have a significant negative effect on cost of debt.
Evaluasi penerapan standar akuntansi berbasis akrual pada Kabupaten Manggarai (Studi kasus pada Badan Keuangan Kabupaten Manggarai Kota Ruteng) Diana Westi Jebian; Cindy Getah Trisna June
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 2 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v2i2.5732

Abstract

The purpose of this study was to determine the readiness of the Manggarai Regency Financial Agency as indicated by commitment, human resources, infrastructure and information systems, to find out the obstacles in the implementation of PP No. 71 of 2010, regarding government accounting standards (SAP) and to find out the strategy model to face obstacles in the implementation of PP no. 71 of 2010 concerning accrual-based government accounting standards (SAP). The type of research conducted is descriptive qualitative. This research was conducted by taking the object at the Manggarai Regency Finance Agency which is located at Jl. Cathedral No. 3 Ruteng, flores. The types of data used in this research are primary data and secondary data. The data analysis method used descriptive analysis. Based on the previous data analysis, the readiness of the Manggarai Regency Financial Agency indicated by commitment, human resources, infrastructure, and information systems, it can be concluded that BKKM viewed from the integrity/commitment parameters is a very ready category, and for the readiness of human resources, infrastructure and information systems is the category ready. The strategy model faces obstacles in implementing PP N0. 71 of 2010 concerning accrual-based SAP is by providing technical guidance and training related to accrual-based SAP and adding a computer network that is already systemically using the SIMDA program.
Penerapan buku kas pada UMKM Bojonegoro Andika Putra; Fitriana Santi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 2 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.848 KB) | DOI: 10.26905/j.bijak.v2i2.6624

Abstract

This study aims to apply accounting records in the form of a cash book at Bojonegoro SMEs. MSMEs are one of the businesses that have an important role in providing jobs for the unemployed. The independence of MSMEs in running a business is the reason for the government to focus on this business. However, it is unfortunate that many business people do not have the knowledge in recording business transactions. This study uses a qualitative method. Determination of informants with purposive sampling technique. The results of the study show that MSME actors can apply a simple cash book so that it can help them find out the company's balance.
Evaluasi efektivitas tingkat kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya Anisinta Paso; wulan Dri Puspita
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 2 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v2i2.5743

Abstract

This study aims to evaluate the effectiveness of the compliance level of taxpayers (WP) in fulfilling their tax obligations. The object of this research is KPP Pratama Malang Utara as an agency that secures state revenue from the tax sector. Data collection techniques in this study were carried out using literature, interviews, and observation methods, while data analysis in this study was carried out by collecting data, analyzing it, then explaining the findings related to the problems encountered to draw conclusions and suggestions. The results showed that the level of taxpayer compliance in fulfilling their tax obligations related to tax payments and SPT reporting at KPP Pratama Malang Utara, both showed an unstable situation. The effectiveness calculation is not able to prove that the level of effectiveness of tax revenue and annual tax return reporting is increasing. This is caused by non-compliance and ignorance of taxpayers in fulfilling their tax obligations.
Pentingnya pengelolaan Dana Sumbangan Pendidikan (DSP) di PAUD Plus Darussalam Bojonegoro Rachma Nur Afida; Ary Yunita Anggraeni
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 2 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v2i2.5733

Abstract

This study aims to determine the input and payment system for the Education Contribution Fund (DSP) at PAUD Plus Darussalam. So far, payment management is still done manually, thus slowing down the financial administration process. The system designed makes financial management run effectively and efficiently. This system is designed using Microsoft Excel Macro. The stages of developing this system are expected to facilitate data retrieval, provide complete, fast, accurate information and facilitate access to financial data and information. Keywords: Data, Management, DSP Payment

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