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INDONESIA
Jurnal Ilmiah ESAI
Published by Politeknik Negeri Lampung
ISSN : 19786034     EISSN : 25804944     DOI : https://doi.org/10.25181/esai.v17i2.2641
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ESAI menerbitkan artikel penelitian dan studi konseptual Ekonomi. Jurnal ini diterbitkan oleh Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung. Artikel penelitian yang dikirimkan ke jurnal Esai ini akan direview oleh 2 (dua) reviewer. Artikel penelitian yang diterima akan tersedia online setelah proses peer to peer review jurnal. Bahasa yang digunakan dalam jurnal ini adalah bahasa Inggris atau Bahasa Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 220 Documents
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Audit Pada Akun Penjualan Real Estate PT RAI Raa’fiuddin Al Ichlas; Anita Kusuma Dewi; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2399

Abstract

PT RAI is a property company based in Jakarta.  Sales are the main activity of the company to increase revenue, the source of revenue comes from the sale of real estate.  There are constraints in recording sales that resulted in misstatements in 2019, this change occurred because the company could not fully acknowledge sales because there were sales that were not recognized by PSAK 72. The purpose of this writing is to know the audit process and the results of the audit of real estate sales accounts at PT RAI.   The source of data drafting this scientific work is secondary data with the method of data collection is a method of documentation and the analysis method used is quantitative descriptive. This article discusses the audit process of sales accounts that have been established by KAP TRR, based on the sales audit process conducted, the author notices some errors in the recognition of sales accounts.  In the final stages of examination conducted correction journal related to these errors.  Based on the discussion of this scientific work and the audit process that has been conducted at PT RAI, it can be concluded that the audit process on the sales account that has been done is sufficient. Audit adjustments have been made on the results of audit findings related to misstatements on sales accounts, then on the sales account there are no other material misstatements.
Perhitungan Pajak Penghasilan atas Usaha Katering (Studi Pada Katering SR) Sanie Sabella; Dian Nirmala Dewi; Endang Asliana
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2400

Abstract

SR catering is a food and beverage provider that is equipped with equipment and equipment for the manufacturing, storage, and presentation process in accordance with the location of the order. In 2018, the Government issued Government Regulation No. 23 of 2018 on the change of the tax rate which was originally 1% to 0.5%. This writing aims to explain the implementation of tax obligations on SR Catering suggested by the Tax Consultant Office Z. The data used is in the form of sales recapitulation for the period january 2019, a certificate of Government Regulation No. 23 of 2018, Annual Tax Return, and proof of deposit. The analytical method used this final task is a qualitative descriptive method. The results of this writing show that SR Catering is subject to the tax rules of Government Regulation No. 23 of 2018 where SR Catering has a certificate stating that SR Catering has a certain gross circulation and is subject to Final Income Tax at a rate of 0.5% and in the implementation of its virginity SR Catering performs calculations, deposits, and reporting that has been in accordance with the government regulations.  
Audit Aset Tetap pada PT. ABC Febriani Febriani; Damayanti Damayanti; Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2401

Abstract

This paper is about the calculation of depreciation of fixed assets by PT ABC and kap kh auditors in the period 2019, which aims to explain the audit procedures on fixed assets of PT ABC by kap kh auditors, explain the findings of the audit of fixed assets of PT ABC, mention adjustments to the findings of the audit of permanent assets of PT ABC, and explain the impact of the audit findings on the financial statements on PT ABC period 2019.  The data source used is secondary data. The data collection technique used is a documentation method. The data analysis method used is the quantitative analysis method. At the time of the audit of PT ABC's fixed assets by implementing audit procedures, there was a difference in depreciation calculation between PT ABC and kap kh auditors. Based on that, adjustment / journal correction is carried out. The difference and adjustment will have an impact on the financial statements, namely the increase in the total financial position statement and the total comprehensive income statement on the income statement of PT ABC for the period 2019.  
Audit Aset Produktif pada PT. XYZ Yulia Ayu Puspita Hutagalung; Damayanti Damayanti; Dian Nirmala Dewi
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2402

Abstract

This writing aims to describe the classification of plants that have not produced that should be used as producing plants or categorized into assets. The data used is secondary data using documentation data collection methods. The data analysis method carried out by the author is to collect data related to auditing productive assets such as pt xyz financial statements, working papper audit, draft audit of PT XYZ in 2019, and a list of details of TBM and TM. Then study the audit of productive assets in accordance with the procedures of KAP KS, perform a recalculation of productive assets, and present the findings obtained by the auditor and present the audit results. From the results and discussions that have been done by the author, it can be concluded that the auditor has done calculations related to the productive assets of PT XYZ and the results obtained from the audit conducted by kap KS auditors, namely PT XYZ has not made Plants Have Not Produced into Producing Plants. So it is recommended 2 journal adjustment related to its findings when conducting an audit of pt xyz's productive assets
Strategi Perencanaan Pajak (Tax Planning) dalam Efisiensi Pajak Penghasilan Badan pada PT. EPM Assifa Diartasya Paramitha; Artie Arditha; Arif Makhsun
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2403

Abstract

This writing aims to find out whether PT EPM has previously implemented tax planning of income owed to its company, know the income tax planning strategy that can be applied to PT EPM, and know the influence when implementing tax planning (tax planning) of PT EPM income. Primary data used in the form of interviews is to get company information that is not listed in the form of documents, then secondary data used in the form of income / loss statements and annual tax returns of PT EPM Agency in 2019. Data analysis methods use quantitative and qualitative methods based on numbers and things that happen within the company. Based on the results and discussions known PT EPM has never implemented income tax planning owed by the agency so that the author provides input on income tax planning strategies that can be applied by PT EPM which can then be known influence on the implementation of income tax planning strategy (tax planning) on PT EPM.  
Kinerja Keuangan Bank Syariah sebagai Implikasi atas Konsentrasi Kepemilikan Dian Nirmala Dewi; Artie Arditha Rachman; Endang Asliana
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2404

Abstract

This study aims to examine the effect of ownership concentration and type of share ownership on the financial performance of Islamic banks in Indonesia. The sample used is Islamic commercial banks recorded in Indonesian Islamic Banking Statistics, with a study period of five years, from 2014 to 2018. Regression testing involves financial performance (ROA, ROE, and NPL) as the dependent variable; ownership concentration (K) and ownership type (INST, GOV, FAM and FOR) as independent variables; and some control variables, such as CAR, size, leverage, and company age. Data collected shows that all of Islamic Banks in Indonesia have concentrated ownership, therefore that factor should be omitted from independent variables. Based on hypothesis testing, we find that financial performance of Islamic Banks in Indonesia are not influenced by it’s ownership type.
Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan dan Lingkungan terhadap Kepatuhan Wajib Pajak UMKM: (Studi Kasus UMKM di Kota Bandar Lampung) Agung Riskillah; Irawan Irawan; Artie Arditha Rachman
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2407

Abstract

The purpose of this study was to determine the effects of taxation knowledge, financial condition, and environment on UMKM taxpayers’ compliance. The research method used was quantitative method. The population in this study were UMKM practitioners in Bandar Lampung City with a total sample of 100 respondents. The data collection technique used was a questionnaire using a Likert instrument measuring scale. The data analysis technique used was Multiple Linear Regression. The results of the study partially shows that there is a positive influence of taxation knowledge and environment variables on UMKM taxpayers’ compliance in Bandar Lampung City, while the financial condition variable does not affect UMKM taxpayers’ compliance in Bandar Lampung City, while simultaneously taxation knowledge, financial conditions, and the environment have positive effects on UMKM taxpayers’ compliance in Bandar Lampung City.
Tinjauan Atas Pengendalian Internal Persediaan Bahan Baku Pada PT ABP Andreas Bagus Primadani; Evi Yuniarti; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2408

Abstract

The purpose of this study was to find out how the internal control of raw material inventory carried out by PT ABP was in accordance with the components of internal control according to the committee of sponsoring organizations. The types of data used were primary and secondary data. The data analysis method used was qualitative method. The results of the study shows that the internal control of raw material inventory at PT ABP is in accordance with all the components of internal control, namely the control environment, control activities, risk assessment, information and communication, and supervision.
Pembuatan Sistem Laporan Keuangan Sederhana Berbasis Microsoft Access untuk Usaha Mikro, Kecil, dan Menengah Olivia Luthfia Nabila; Endang Asliana; Eksa Ridwansyah
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2409

Abstract

Micro, Small, and Medium Enterprises (UMKMs) are the largest business units in Indonesia. There are UMKMs that do not make transaction records and financial reports. This can be detrimental to business people because they do not know the details of transactions and developments in their own businesses and cannot take advantage of the usefulness of financial reports. This problem occurs because of the lack of ability to make financial reports and the absence of an effective, efficient, and affordable system. Technology is the right medium in dealing with these problems, therefore the author decided to create a simple financial reporting system based on Microsoft Access, called TEAMER. The analysis used in making TEAMER is quantitative analysis and Black Box Testing. The analysis shows that TEAMER has been running well according to the plans and orders entered. The author has succeeded in creating a system that can be used to enter business information, register accounts, and financial transactions, and can produce general journals, ledgers, and financial reports (cash flow, profit and loss, changes in capital and financial position).  
Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Penerimaan Pajak Wahyu Wulandari; Benny Setiawan
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2410

Abstract

The purpose of this study was to determine the relationship between Good Corporate Governance and Corporate Social Responsibility on tax revenue. In this study, three control variables were used, namely firm size, profitability, and leverage. The data used in this study were the financial statements of companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2019, which were 53 companies or equivalent to 265 observational data. The results of this study indicate that: (1) the proportion of independent commissioner board as a proxy for GCG has no significant effect on tax revenue; (2) managerial ownership as a proxy for GCG has no significant effect on tax revenue; and (3) CSR disclosure has a significant effect on tax revenue.

Page 20 of 22 | Total Record : 220

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