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INDONESIA
JUTRIANCE
Published by Ikatan Cendekiawan Muda Akuntansi
ISSN : -     EISSN : 30264766     DOI : https://doi.org/10.61754/jutriance.v1i01
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Trial Balance (JUTRIANCE) adalah jurnal ilmiah yang diterbitkan oleh Ikatan Cendikiawan Muda Akuntansi (ICMA). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 29 Documents
 1   2   3 
ABNORMAL RETURN SAHAM TERHADAP PERISTIWA POLITIK DI INDONESIA Puspa Permata, Citra
Jurnal Trial Balance Vol. 1 No. 01 (2023): JURNAL TRIAL BALANCE
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i01.17

Abstract

This study aims to examine the difference in the average abnormal return after and before the implementation of the presidential election. This research uses an event study, where research is carried out for 7 working days before to 7 working days after the implementation of the presidential election. This research uses information obtained from the Indonesia Stock Exchange. The information used in this examination includes daily closing costs, LQ45 stock list. Expected return uses a market-adjusted model. While the examples of stocks used are stocks that are included in the LQ45 list on the Indonesia Stock Exchange. The results show that based on statistical tests on the average abnormal return of stocks over a certain period of time, it was found that there was no significant difference between the average abnormal return after and before the implementation of the presidential election.
Analisis Kinerja Keuangan Pada PT Champion Pacific Indonesia Tbk. Sebelum Dan Pada Saat Covid-19 Periode 2016-2020 Noor Amelia
Jurnal Trial Balance Vol. 1 No. 01 (2023): JURNAL TRIAL BALANCE
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i01.18

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pada PT Champion Pacific Indonesia Tbk periode 2016-2020 menggunakan perhitungan rasio keuangan yang meliputi rasio likuiditas, rasio profitabilitas dan rasio solvabilitas. Jenis penelitian ini adalah deskriptif dengan menggunakan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan adalah Teknik tempat penelitian observasi, dokumentasi dan kepustakaan. Subjek penelitian ini yaitu laporan keuangan PT Champion Pacific Indonesia Tbk periode 2016-2020 yang diambil dari website resmi www.idx.com. Hasil penelitian menunjukkan pertama dilihat dari rasio likuiditas, kinerja keuangan PT Champion Pacific Indonesia Tbk periode 2016-2020 menunjukkan perusahaan mampu membayar hutang tepat waktu. Kedua, dilihat dari profitabilitasnya menunjukkan keadaan yang belum efektif karena berada dibawah standar industri disebabkan rendahnya laba bersih.dan ketiga yaitu dari solvabilitas pada PT Champion Pacific Indonesia Tbk periode 2016-2020 dalam keadaan solvable, karena nilai hutang lebih sedikit dari nilai modal sendiri.
ANALISIS PRAKTEK MANAJEMEN LABA DENGAN DISCRETIONARY ACCRUAL SEBELUM DAN SESUDAH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN MENURUT PP NOMOR 30 TAHUN 2020 (STUDI KASUS PERSEROAN TERBUKA YANG LISTING DI BEI 2020) Novea Beng Nuramanda
Jurnal Trial Balance Vol. 1 No. 01 (2023): JURNAL TRIAL BALANCE
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i01.19

Abstract

This study aims to compare the level of discretionary accruals between before and after the decline in the domestic corporate income tax rate according to Government Regulation No. 30 of 2020. The sample of this study is the consumer goods sub-sector manufacturing listed on the Indonesia Stock Exchange and has published its financial statements from 2019-2020. The analytical method in this study uses descriptive analysis to determine the value of discretionary accruals by using a comparative technique used to compare the level of discretionary accruals between before and after the decline in corporate income tax rates according to PP 30 of 2020. The results showed that there was a decrease in operating profit in 2020 where the tax rate was lower than before the tariff reduction. This shows that in absolute terms, accruals in 2020 are lower, so there is no significant difference, this indicates that management does not use accruals for tax savings.
GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KONSERVATISME AKUNTANSI TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERCATAT DI BEI PERIODE 2017-2021 Hari Pamungkas
Jurnal Trial Balance Vol. 1 No. 01 (2023): JURNAL TRIAL BALANCE
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i01.20

Abstract

Financial distress is a stage in which a company’s financial condition may eventually lead to bankruptcy. The recent Covid-19 Pandemic, with its economic impact hitting hard on company's ability to strive financially. The bad implementation of GCG seems to be one of the major factor that causes such a repercussion. The study aims to determine the effect of good corporate governance, firm size, and accounting conservatism on financial distress. The sample in this study amount to 12 companies in the transportation and logistics sector listed on the Indonesian Stock Exchange for the 2017-2021 period. The method used in this research is descriptive quantitative method. The data analysis technique used is multiple linear regression analysis technique. The result show that the independent commissioners has a partial effect on financial distress as evidenced by a significance value of 2.3%. While the good corporate governance variable as measured by institutional ownership, managerial ownership, audit committee, firm size measured by the natural logarithm of total assets, and the accounting conservatism measured by accrual model does not partially affect on financial distress as indicated by a value greater than 5%. The results of the f test show that institutional ownership, managerial ownership, independent commissioners, audit committees, firm size and accounting conservatism have a simultaneous effect on financial distress as evidenced by a significance value of 1%. While the results of the coefficient of determination or R2 in this study were 28.6%.
PENERAPAN PENGENDALIAN PERSEDIAAN BAHAN BAKU MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) GUNA EFISIENSI BIAYA PRODUKSI (Studi Kasus Pada Feodal Coffee and Roastery Kediri) Nila Dwi Indriani
Jurnal Trial Balance Vol. 1 No. 01 (2023): JURNAL TRIAL BALANCE
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i01.24

Abstract

The purpose of this study was to determine whether the inventory control of coffee raw materials with the Economic Order Quantity ( EOQ) method is more optimal than the method applied by the Feodal Coffee and Roastery. The research data was obtained from the Feodal Coffee and Roastery company data in 2021 and conducted direct interviews with the company owners. The data analysis technique is done by calculating and analyzing the number of orders, the number of purchasing frequencies, safety stock, reorder point, and total inventory cost. From the results of the research that has been done, it is found that the total cost of raw material inventory using the method applied by the company is Rp 3.120.456, after being calculated using the EOQ method, the total inventory cost is Rp 2.039.512. So it can be seen that the inventory control of coffee raw materials using the Economic Order Quantity (EOQ) method is more optimal than the method applied by the Feodal Coffee and Roastery.
PENGARUH KEPUTUSAN KONSUMEN DALAM MEMBELI RUMAH DITINJAU DARI HARGA, LOKASI DAN PENDAPATAN Retno Dewi Wijiastuti; Yohanes Helfianus Mas Bria
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.74

Abstract

The high level of population density causes the need for residential houses to also increase. The aim of this research is to find out what factors influence consumers decisions in buying a house, in terms of price, location and income. This research uses primary data by distributing questionnaires to 90 people who have bought a house at KPR Putra Resident Malibela, Sorong City. This research uses multiple linear regression analysis with the SPSS version 20 application program. Meanwhile, the approach used in this research is quantitative and correlation methods. The results of the research show that price, location and income partially influence consumer decisions in buying a house. It is hoped that this research can become a basic reference or consideration for housing developers in determining the right marketing strategy or business strategy so that it can meet the needs, tastes and desires of consumers
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Andino Pratama; Rina Yuniarti; Ahmad Junaidi
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.75

Abstract

This study aims to examine the Effect of Good Corporate Governance on firm value in mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study consisted of 71 companies. The sample technique selected based on certain criteria using purposive sampling was 15 companies.This research is a quantitative research with secondary data. The data analysis technique uses multiple linear regression analysis which is processed using the SPSS (Statistical Product And Service Solution) application. Methods of data collection using data documentation.The partial results show that managerial ownership has a negative and significant effect on firm value, institutional ownership has a negative and significant effect on firm value, independent board of commissioners has a positive and insignificant effect on firm value.
PENGARUH PERENCANAAN PAJAK, FEE AUDIT, DAN GCG TERHADAP MANAJEMEN LABA DENGAN PEMODERASI KEPEMILIKAN MANAJERIAL Eko Sudarmanto; Triana Zuhrotun Aulia; Siti Rosmayanty
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.76

Abstract

The purpose of this study is to determine the effect of tax planning, audit fees, good corporate governance on earnings management with managerial ownership as moderator for food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. This study uses a quantitative approach. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sampling technique use purposive sampling and obtained a sample of 10 companies. The data analysis technique used is moderation regression analysis. The results of this study indicated that audit fees, independent board of commissioners, and institutional ownership have an effect on earnings management, tax planning has no effect on earnings management and managerial ownership is able to moderate audit fees and institutional ownership on profit management, managerial ownership not being able to moderate tax planning and independent board of commissioners against earnings management.
PENGARUH TARIF PAJAK, MEKANISME MEMBAYAR PAJAK, DAN KESADARAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM Asri Nur Hasanah; Wiwit Irawari
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.77

Abstract

This study discusses the Influence of Tax Rates, Mechanisms for Paying Taxes, and Awareness of Paying Taxes on MSME Taxpayer Compliance at the Serpong Pratama Tax Service Office. This study aims to examine the influence of tax rates, tax paying mechanisms, and awareness of paying taxes on MSME taxpayer compliance. This type of research is quantitative research. The population in this research is South Tangerang City MSME taxpayers, consisting of 3,568 taxpayers. The sample size was taken using the Slovin formula (10%) and a sample of 100 taxpayers was obtained. The data analysis technique is multiple linear regression analysis using SPSS V20. The research results show that tax rates, mechanisms for paying taxes, and awareness of paying taxes simultaneously have a positive effect on taxpayer compliance. Partially, tax rates and awareness of paying taxes have an influence and the mechanism for paying taxes has a negative influence on taxpayer compliance.
PENGARUH TINGKAT AKTIVITAS EKSPLORASI DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME PADA PERUSAHAAN PERTAMBANGAN Feolina Rosiana; Sri Luayyi; Prima Noermaning Attarie
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.78

Abstract

This research aims to determine the influence of the level of exploration activity and company size based on PSAK 64 on conservatism in mining sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2021 period. The level of exploration activity is measured using the exploration aggressiveness indicator, company size is measured using Ln (total assets), and conservatism using the Net Asset Measure (NAM).The sampling technique used is a non-probability sampling method, namely the purposive sampling method. The sample used in this research was 7 mining sector companies during the 2018-2021 period. Data for this research was collected using documentation techniques. Hypothesis testing is carried out using multiple linear regression analysis by first conducting a classical assumption test.The results of this research show that partially and simultaneously the level of exploration activity and company size based on PSAK 64 have a positive and significant effect on conservatism. High exploration costs do not necessarily indicate future economic benefits so they will affect the quality of profits generated and are thought to also reduce conservatism in financial reporting. Large companies will tend to report relatively permanent low profits using the principle of conservatism to avoid high tax burdens.

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