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INDONESIA
Jurnal Akuntan Publik
Published by Universitas Katolik Widya Karya Malang
ISSN : 2986447X     EISSN : 29864496     DOI : 10.59581
Core Subject : Economy,
Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 210 Documents
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Literatur Review: Aspek Perpajakan Dan Strategi Transfer Pricing Bagi Perusahaan Multinasional Muhammad Rizqi Ausa’ie; Hasim As’ari
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.997

Abstract

Transfer Pricing is one of the many terms for policies regulated by national and multinational companies in determining the transfer price of a transaction, be it the price of services, goods, or intangible assets. The main purpose of transfer pricing is to evaluate and measure company performance, but in practice transfer pricing is often used by multinational companies to minimize the amount of tax paid through price engineering that is transferred between divisions or between companies that have special relationships. A special relationship is an ownership relationship between one company and another company and this relationship occurs because of a relationship between one party and another that is not contained in an ordinary relationship. Based on the company's point of view, transfer pricing is very useful for reducing costs and corporate income tax. However, from the government's point of view, transfer pricing engineering carried out in transfer pricing practices can reduce potential government revenue, especially from the tax sector because multinational companies tend to shift their tax obligations from countries with high taxes to countries with low taxes. Thus, to regulate the transfer price, the law gives authority to the tax authorities to re-determine the amount of the transfer price between parties who have a special relationship.
Pengaruh Profitabilitas, Keputusan Investasi, Dan Keputusan Pendanaan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Sub Sektor Minyak Dan Gas Bumi Yang Terdaftar Di BEI Periode 2017-2021 Febryana Sudarmaka Putri; Nur Rahmanti Ratih; Miladiah Kusumaningarti
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1033

Abstract

The purpose of this study is to determine partially or simultaneously with the variable profitability (which is proxied by ROE), investment decisions (which are proxied by PER), and funding decisions (which are proxied by DER) on firm value (which is proxied by PBV). The population in this study are mining companies in the oil and gas sub-sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period either partially or simultaneously. The sampling technique uses saturated sampling method. From this method, all companies became the research sample during the five-year observation period. The total sample is 11 companies. The analytical method in this test uses multiple regression analysis using the SPSS version 25 test tool. The results show that partially profitability (which is proxied by ROE) has no effect on firm value (which is proxied by PBV, investment decisions (which are proxied by PER) has partially affected on firm value (which is proxied by PBV), and funding decisions (which are proxied by DER) partially have no effect on firm value (which is proxied by PBV), Profitability (which is proxied by ROE), investment decisions (which are proxied by PER), and funding decisions (which are proxied by DER) simultaneously affect firm value (which is proxied by PBV). The Fcount value is greater than the Ftable value (7.338>2.00758) with a significant value of 0.000 which means less than 0.05.
Determinan Kinerja Keuangan UMKM Kuliner Di Kota Solo Ririn Wulandari; Pardi Pardi; Astuning Saharsini; Era Trianita Saputra
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1034

Abstract

This study aims to determine the effect of financial management (X1), application of accounting information systems (X2), quality of human resources (X3), utilization of e-commerce (X4) on financial performance (Y) Culinary UMKM in Solo City. The samples taken were 100 respondents, using the slovin formula. The method used in this data analysis technique uses instrument data testing, classical assumption testing, multiple linear regression and hypothesis testing. The method of collecting data is by distributing questionnaires to the heads of culinary UMKM actors in the city of Solo. The results showed that the variables of financial management (X1), application of accounting information systems (X2), quality of human resources (X3), utilization of e-commerce (X4) had a positive effect on the financial performance (Y) of culinary UMKM in Solo.
Pengaruh Faktor Keperilakuan Organisasi Terhadap Sistem Akuntansi Keuangan Daerah Pada Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Sikka Marlince Dipi Gapa; Henrikus Herdi; Yoseph Darius Purnama Rangga
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1036

Abstract

This study aims to determine and examine the influence of organizational behavior factors on the implementation of the regional financial accounting system. This type of research is descriptive and quantitative research. The population in this study was the total number of employees divided into several divisions with a total of 51 employees. The sampling technique used was to use saturated sampling with the number of samples used was as many as 41 respondents taken based on questionnaires that returned. Data collection was carried out using questionnaires measured with Likert scales. The analysis methods used are Multiple Linear Regression Analysis, T Hypothesis Test, F Hypothesis Test and Coefficient of Determination. The results of this study show that superior support and training do not affect the implementation of the regional financial accounting system while the clarity of objectives has a positive effect on the implementation of the regional financial accounting system.
Analisis Penerapan Kebijakan Rescheduling Sebagai Upaya Penyelesaian Kredit Bermasalah Pada Koperasi Kopdit Pintu Air Cabang Bola Maria Yerista Mindiyati; Yosefina Andia Dekrita; Fransiscus De Romario
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1038

Abstract

Branch Watergate Cooperative This study aims to determine the Application of Rescheduling Policy as an Effort to Resolve Non-Performing Loans at the Bola Branch Watergate Cooperative. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or conclusions. The results of this study show that the causes of non-performing loans are: internal factors include: Less selective cooperatives in the analysis of credit, Lack of survey processes and the existence of family relationships. . External factors include mental factors, economic factors seen from the low income of members, member errors in calculating and not understanding well the business made so that they experience failure in managing the business, members are tempted by 3 times the share loan, and lack of communication. The implementation of rescheduling policy as an effort to resolve non-performing loans has gone well and meets the criteria. The rescheduling process was successful because most members were able to pay off the loan.
Analisis Pengukuran Kinerja KCU Pintu Air Dengan Menggunakan Metode Balanced Scorecard Elya Maria Nitbani; Andreas Rangga; Yoseph Darius P. Rangga
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1040

Abstract

This study aims to determine the performance of KCU Pintu Air by using the balanced scorecard method. This research method is a quantitative descriptive method. The data in this study were obtained from documentation in the form of financial reports and distributing questionnaires. The population in this study was KCU Pintu Air with a sample of a financial perspective in the form of financial reports, a customer perspective with a sample of 44 members, an internal business process perspective and a growth and learning perspective with a sample of 27 employees. The findings of this study show that the performance of KCU Pintu Air when measured using the balanced scorecard method results in a rating scale of 0.2 which lies between 0-0.6 which indicates that the cooperative's performance is quite good. The results of perspective calculations in the balanced scorecard are financial perspective calculations with unfavorable results, this is because most of the PEARLS ratio calculation results are in the bad category. The customer perspective shows good results, which are obtained from indicators of member retention and member acquisition which experience fluctuations and indicators of member satisfaction as much as 79% of members are satisfied with cooperative services. The internal business process perspective shows very good results, which are obtained from the results of the questionnaire with an operational efficiency indicator of 80% and an indicator of competitive position of 83%, which means that the respondents stated that they were very satisfied. The growth and learning perspective shows good results obtained from the results of employee satisfaction indicators as much as 91% of employees who express attitudes towards very high satisfaction, employee retention indicators that show good results and employee productivity indicators that experience fluctuations during the study period.
Pengaruh Biaya Distribusi Terhadap Peningkatan Volume Penjualan: (Studi Kasus Pada Perusahaan Industri Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Dibursa Efek Indonesia Tahun 2020-2022) Maria Octavia Gale; Henrikus Herdi; Pipiet Niken Aurelia
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1041

Abstract

This study aims to determine the effect of distribution costs on increasing sales volume in food and beverage sector manufacturing industry companies listed on the IDX in 2020-2022. This research uses quantitative methods, this research was carried out on Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX, and data taken for three years starting from 2020-2022 and the calculation uses data per semester consisting of Distribution Costs and Sales Volume. Data collection is carried out by documentation method. The population in this study is all Financial Statements of Food Sector Manufacturing Companies and Minimums Listed on the IDX from 2020-2022 totaling 78 Financial Statements Where the sample processed is part of the total population in the Income Financial Statements per semester in the 2020-2022 period which amounts to 24 Income Financial Statements. The data analysis carried out was by descriptive statistics and simple linear regression analysis while for significant testing using the t test. The results showed that: Distribution costs have a significant effect on sales volume in Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX.
Pengaruh Efektivitas Pengendalian Internal Terhadap Kinerja Karyawan Maria Ivonista; Maria Nona Dince; Pipiet Niken Aurelia
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1047

Abstract

This study aimed to determine the effect of the control environment, risk assessment process, control activities, information and communication, and monitoring on employee performance at PT. Citra Niaga Logistik Maumere branch. The research design used is descriptive quantitative associative. The population in this study were 30 employess of PT. Citra Niaga Logistik Maumere branch. Since the population is limited, this research was conducted by census or saturated sampling. Data were collected through questionnaires and analysed using descriptive and inferential statistical methods, that is multiple linear regression. Hypothesis testing was done through t test and f test. The t test results showed that partially, the control environment variables, risk assessment process, monitoring activities, information and communication, and monitoring have no significant effect on employee performance. In addition, the results of the F test showed that simultaneously, the variables of the control environment, risk assessment process, monitoring activities, information and communication, and monitoring have no significant effect on employee performance.
Pengaruh Laju Pertumbuhan, Kontribusi dan Potensi Pajak Bumi Dan Bangunan Terhadap Penerimaan Pajak Dalam Negeri Tahun 2020 – 2022 Ferinda Yuni Yanti
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1052

Abstract

Land and Building Tax is a type of tax that applies in Indonesia. As a type of direct tax, Land and Building Tax has an important role in domestic tax revenue. This study aims to determine the effect of the growth rate, contribution and potential of Land and Building Tax on Domestic Tax Revenue. By using purposive sampling as a method for determining the sample and statistical testing in the form of descriptive analysis, classic assumption test and partial t test as a reference for testing the hypothesis, the results obtained are that the results of the t-test variable growth rate of Land and Building Tax is 1.127 with a significance level of 0.263. Significance value 0.263 > 0.05. Based on the test results, it can be stated that the variable growth rate of Land and Building Tax has no effect on the variable Domestic Tax Revenue. The results of the t-test variable contribution of Land and Building Tax is 11.572 with a significance level of 0.000. Significance value 0.000 <0.005. Based on this test, it can be stated that the Land and Building Tax Contribution variable has a positive and significant influence on Domestic Tax Revenue. The result of the t-test for the variable potential for Land and Building Tax is 2.242 with a significance level of 0.027. Significance value 0.027 > 0.05. Based on the test results, it can be stated that the potential variable of Land and Building Tax has no positive and insignificant influence on Domestic Tax Revenue.
Pengaruh Insentif Pajak dan Growth Opportunity Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Bergerak di Bidang Industri dan Konsumsi yang terdapat di Bursa Efek Indonesia Pada Tahun 2020 - 2021 Rizka Krisna Yulia
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1073

Abstract

Accounting conservatism as a precautionary principle in financial reporting where companies are not in a hurry to recognize, measure assets and profits and immediately recognize losses and debts that have the possibility of occurring. This study aims to determine the effect of tax incentives and growth opportunities on accounting conservatism in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the period 2020 - 2021. The samples in this study were 20 manufacturing companies in the consumption industry sector over a period of 2 years. Data analysis was carried out by descriptive analysis then followed by the classic assumption test in the form of a normality test, multicollinearity test, heteroscedasticity test, autocorrelation test then for hypothesis testing a partial t test was carried out. The result of the partial test t of the tax incentive variable is 0.121 with a significance level of 0.904. Significance value of 0.904 > 0.05 which indicates that tax incentives have no effect on accounting conservatism. The result of the t partial test for the growth opportunity variable is 1.014 with a significance level of 0.317. Significance value 0.317 > 0.05. Based on these results, it can be stated that growth opportunity has no effect on accounting conservatism.

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