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<![CDATA[EKSPLORASI PEMAKNAAN PELAPORAN SPT TAHUNAN PPH 21 DARI KACAMATA WAJIB PAJAK ORANG PRIBADI (Studi Fenomenologi Wajib Pajak Orang Pribadi Pada KPP Pratama Makassar Utara) ]]>
<![CDATA[Beloan, Bertha]]>;
<![CDATA[Mongan, Frischa Faradilla Arwinda]]>;
<![CDATA[Suryandari, Ni Nyoman Ayu]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[This study aims to explore deeper the meaning of Income tax (pph 21) from the perspective of an individual taxpayer in carrying out his responsibilities as a taxpayer in reporting tax payments.By using the purpose sampling method in the selection of informants, the selected informants are 4 informants consisting of employees in several private companies within the scope of the KPP Pratama Makasar Utara who have worked for a long time.The phenomenological analysis developed by Edmund Husserl is used to capture deeper the aims of this study by exploring the understanding of taxpayers and their responsibilities as individual taxpayers. The results showed that, there are differences in the meaning of Income tax (pph 21) and reporting from the perspective of an individual taxpayer. They consider that the tax is burdensome for them including the reporting that they must report to the tax office every year. This negative comment is caused by the lack of education from related parties regarding their responsibilities as taxpayers. Another finding is their reluctance to report Annual tax due to the absence of sanctions they have received due to non-compliance.]]>
<![CDATA[MANAJEMEN PENGETAHUAN SEBAGAI KEUNGGULAN KINERJA DALAM STRATEGI BERBASIS PENGETAHUAN ]]>
<![CDATA[Toendan, Rita Yuanita]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[In management research to improve the superior performance of organizations such as the Betang Asi Credit Union cooperative in Palangka Raya, the concept of management is the knowledge that applying it can be an advantage in performance. Knowledge management is able to be a competitive strategy with human resources who are able to apply their abilities and expertise in solving problems and exploiting opportunities. Awards support effective learning and motivation to build organizational competence. Based on the results of the study, the orgaÂnization must be able to help knowledge management to develop strategies to improve employee performance, produce significant results and knowledge, as well as strategies to improve the performance of the Betang Asi CU in Palangka Raya.]]>
<![CDATA[PERANAN BADAN USAHA MILIK DESA (BUMDES) DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI DESA TIBUBENENG KUTA UTARA ]]>
<![CDATA[Pradnyani, Ni Luh Putu Sri Purnama]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[The purpose of this study was to determine, describe, and analyze the role of BUMDes Gentha Persada in order to improve welfare, as well as to find out, describe, and analyze the supporting and inhibiting factors of BUMDes Gentha Persada in order to improve the welfare of the people of Tibubeneng village. This research uses descriptive research with a qualitative approach and is limited by two research focuses, namely (1) Role of BUMDes Gentha Persada in the Framework of Improving the Welfare of the People of Tibebeneng Village (2) Supporting and Inhibiting Factors of Gentha Persada’s BUMDes in the Framework of Increasing the Welfare of the People of Tibubeneng Village. The results showed that the role of BUMDes Gentha Persada in improving the welfare of the community through business units managed under BUMDes and opening up employment opportunities for the community. The supporting factors of BUMDes to improve community welfare are the potential for the development of the Tibubeneng Village in the economic sector because it is located in the North Kuta area which has good tourism deÂvelopment potential and supporting human resources while inhibiting factors such as BUMDes have not maximally provided BUMDes program socialization. in the community, not yet maxÂimized in business and economic development, the community still thinks in the scope of the banjar so that it is not yet optimal in supporting the BUMDes program, it requires the support of all elements of society both customary and official, potential human resources owned by villagÂes prefer to work in other agencies.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 ]]>
<![CDATA[Sari, Pande Made Yani Indah]]>;
<![CDATA[Riasning, Ni Putu]]>;
<![CDATA[Rini, Gst Ayu Intan Saputra]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[The company’s failure is not because of competition, but because of corporate governance. CSR is considered as a burden for companies because companies have to pay extra for the imÂplementation of CSR which has an impact on dividend distribution. The purpose of this study is to determine the effect of GCG which is proxied by managerial ownership, institutional ownerÂship, independent board of commissioners, board of commissioners, and audit committee and CSR on ROA in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The data collection method used is documentation. The analysis technique used is multiple regression analysis. The results of this study stated that GCG and CSR have a positive effect on ROA which means that an increase in GCG and CSR activities can increase ROA.]]>
<![CDATA[ANALISIS TINGKAT KESEHATAN BANK PERKREDITAN RAKYAT PT. BPR BALI PARTASEDANA DI GIANYAR BALI ]]>
<![CDATA[Satriya, I Wayan Budi]]>;
<![CDATA[Maisaroh, Firda Dwi]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[This research was conducted at BPR Bali Partasedana, one of the rural credit banks located in the Gianyar district of Bali. BPR Bali Partasedana is one of the rural credit banks that has a relatively high growth in the number of general loans and asset growth, this condition is indicating the increase of public trust to this rural credit bank. However, it is important to make sure increasing of the level of public trust, must folowed by increasing of rural credit bank quality. The quality of the rural credit banks in this study measured uses the CAMEL instrument, capital, asset quality, management, productive power and liquidity The results of this study indicate the health level of PT. BPR Bali Partasedana from 2015 to 2017 is in the healthy category. The quality health of banks BPR Bali Partasedana every year increase, this is evidenced by increasing of credit factors, which become the basis to determining quality of health level rural credit bank.]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN SEBAGAI EVALUASI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN HALMAHERA TENGAH ]]>
<![CDATA[Ramdani, Muhammad Reza]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[This study examines the financial performance of the Central Halmahera government through the analysis of financial statement assessments. The purpose of this study was to determine the financial performance of the Central Halmahera Government. This research approach uses a quantitative approach. The source of data in this study is from the Central Halmahera Government Financial Report. Research data collection techniques with observation and desk study of reports or archives. The method of analysis uses descriptive by calculating the formula of regional financial independence ratio, Debt services cavarage ratio (DSCR), the ratio of effectiveness and efficiency of local revenue results, activity ratios, growth ratios and liquidity ratios. The results showed the ability of the Central Halmahera District Government in financing government activities and development and community services was still relatively low and still needed funding assistance or loans from external parties.]]>
<![CDATA[ANALISIS PAJAK TANGGUHAN PADA PT PERUSAHAAN PERKEBUNAN LONDON SUMATRA INDONESIA TBK ]]>
<![CDATA[Tangdialla, Luther P.]]>;
<![CDATA[Pasanda, Erna]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[Deferred tax is one of the interesting topics to be studied in every financial accounting literature. This deferred tax arises as a result of temporary between commercial financial statements and fiscal financial statements. If this temporary difference reduces commercial profit, it will result in deferred tax expenses and deferred tax liabilities, and if the reversed condition happened, it will be result in deferred tax benefit and deferred tax assets The aim of this research is to find out of the application of PSAK No. 46 concerning income tax accounting, calculation and presentation in the financial statements . The result shows that the impact of the temporary difference between commercial financial statements and fiscal financial statements is the arising of deferred tax expenses of Rp 3,281,000,000 in 2017 and the benefits of deferred tax of Rp 18,966,000,000 in 2016]]>
<![CDATA[DETERMINAN KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Astakoni, I Made Purba]]>;
<![CDATA[Utami, Ni Made Satya]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[The objectives of this study are: Analyzing the effect of liquidity on dividend policy; Analyzing the effect of company Size on dividend policy; Analyze the effect of debt policy on dividend policy. The population in this study are all Cement Sector Manufacturing companies whose shares are listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling so that two companies were appointed based on the 2012-2017 financial statements. Data analysis techniques used the Partial Least Square (PLS) approach. Based on the results of testing the hypothesis obtained; The first hypothesis; which states that there is a positive significant effect between liquidity on dividend policy. The results of the analysis find negative and insignificant coefficients. This means that liquidity has no significant effect on dividend policy so the first hypothesis cannot be accepted. Second hypothesis; which states there is a significant positive effect between company Size on dividend policy. The results of the analysis find coefficients and are not significant. This means that company Size does not have a significant negative effect on dividend policy, so the second hypothesis cannot be accepted. Third hypothesis; which states that there is a significant negative influence between debt policy on dividend policy. The analysis found positive and not significant coefficients. This means that debt policy does not have a significant effect on dividend policy so that the third hypothesis cannot be accepted.]]>
<![CDATA[NILAI PERUSAHAAN: LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN ]]>
<![CDATA[Jiarni, Tiwi]]>;
<![CDATA[Utomo, St. Dwiarso]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[An increase in firm value is the company’s main objective, by increasing the share price. High share price would make the market believe in the company’s performance and its prospects in the future. This study aims to determine the significant effect of leverage, profitability, firm size on firm value. The population of study is food and beverage companies listed in Indonesia Stock Exchange over the period 2012-2015, amounted of 20 companies. Determination of the number of samples in this study using purposive sampling method. Analysis technique in the study is multiple linear regression using SPSS as data processing. Based on the analysis found that leverage have no effect on the firm value, profitability have a significant effect on firm value, and the firm size have no effect on the firm value.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA LEMBAGA PERKREDITAN DESA (LPD) KECAMATAN BANJARANGKAN ]]>
<![CDATA[Kepramareni, Putu]]>;
<![CDATA[Ernawatiningsih, Ni Putu Lisa]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[LPD is a village-owned financial institution whose role is to collect and chanel funds to traditional village communities. The company’s ability to make a profit is called profitability. This study aims to determine the effect of growth in savings, deposits, and credit on profitability in LPDs at Banjarangkan sub-district for the period 2015-2017 with using a population of 30 LPDs in Banjarangkan Sub-district and purposive sampling using 15 LPDs as samples in this study. The analytical method used is multiple linear regression analysis which is equipped with descriptive statistics, classic assumption tests and feasibility test modes. Hypothesis testing is done using the F test and t test. The results of this study indicate that the growth of saving and credit growth did not affect profitability in LPDs in Banjarangkan Sub-district for the period 2015-2017, while deposit growth had a positive effect on profitability in LPDs in Banjarangkan Sub-district for the period 2015-2017.]]>
