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Niluh Putu Dian Rosalina Handayani Narsa
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya
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INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Published by Universitas Airlangga
ISSN : 24599581     EISSN : 24604496     DOI : 10.20473/baki
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk mendiseminasi hasil riset dan pemikiran terbaik terkait aspek yang berhubungan dengan bidang akuntansi dan keuangan dalam tingkat Nasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia" : 5 Documents clear
THE ROLE OF CORPORATE GOVERNANCE STRUCTURE IN COMPLIANCE LEVEL OF MANDATORY DISCLOSURE AFTER IFRS CONVERGENCE (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange) Barbara Gunawan; Eka Riana Hendrawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.491 KB) | DOI: 10.20473/baki.v1i1.1698

Abstract

This study aims to examine the level of mandatory disclosure compliance in the period after IFRS convergence in manufacturing companies listed on the Indonesia Stock Exchange. Researchers also examine the effect of corporate governance mechanisms on the level of compliance with mandatory disclosure. The corporate governance mechanism is measured by the number of members of the board of commissioners, managerial ownership, the proportion of independent commissioners, the background of the main commissioners, the proportion of female commissioners, and the number of audit committee members. Data collection using purposive sampling method on companies listed on the Indonesia Stock Exchange in 2012 and 2013. The sample used is 36 companies. The results show that the variables of corporate governance mechanism that affect the level of compliance with the convergence of IFRS mandatory disclosure are the number of independent commissioners and the number of members of the audit committee. The managerial ownership variables, the proportion of independent commissioners, the background of the commissioners, and the proportion of female commissioners have no effect on the level of compliance with mandatory disclosure in the period after IFRS convergence.
GOOD GOVERNANCE VILLAGE FINANCIAL MANAGEMENT APPROACHING THE ENACTMENT OF UU NO. 6 YEAR 2014 Titiek Puji Astuti; Yulianto Yulianto
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.119 KB) | DOI: 10.20473/baki.v1i1.1694

Abstract

It is estimated that all villages in Indonesia will receive transfer funds from the State Revenue and Expenditure Budget (APBN). Each village, which currently amounts to 72 thousand throughout Indonesia, will receive a budget ranging from Rp 800 million to Rp 1.4 billion per village. Therefore, it is necessary to have good governance in managing village finances. Good Governance is proposed to achieve more transparent management for all uses of financial statements. This research was conducted using a case study method, namely, detailed observations of objects or people. The research locations selected as case studies are villages in Polokarto District, Sukoharjo, Central Java. The analysis technique used is analytic logic. The results of this study are the existence of transparency, accountability and participation in village financial management because it is an important aspect in creating good governance in village financial management which has been stated in Law No. 14 on Villages. Barriers to the implementation of good governance in village financial management are incompetent human resources in the village government.
ANALYSIS OF CORPORATE VALUE DEVELOPMENT BASED ON INVESTMENT AND FUNDING DECISIONS, OWNERSHIP STRUCTURE AND DIVIDEND POLICY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Verawaty Verawaty; Citra Indah Merina; Irra Kurniawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.409 KB) | DOI: 10.20473/baki.v1i1.1695

Abstract

This study discusses the variables that affect the development of firm value in manufacturing companies on the Indonesia Stock Exchange. The manufacturing sector was chosen as the object of research because the manufacturing sector is directly related to people's daily purchasing power and companies will always produce and require appropriate decisions and policies in terms of the company's financial allocation, so that the development of company value in manufacturing companies is more visible and attractive consideration for investors who want to invest in manufacturing companies. The variables to be analyzed are investment decisions, funding decisions, managerial ownership and institutional ownership, and dividend policy. The population of this study is 138 manufacturing companies Indonesia Stock Exchange (IDX) Fact Book 2013. The results of hypothesis testing indicate that the investment decision variables, managerial ownership, and institutional ownership have a significant influence on firm value. The funding decision variables and dividend policy do not have a significant effect on firm value.
EVALUATION OF OBSTACLES TO TAXPAYER EXTENSIFICATION OF MICRO, SMALL AND MEDIUM ENTERPRISES IN GUBENG DISTRICT, SURABAYA CITY AFTER THE ENFORCEMENT OF GOVERNMENT REGULATION NUMBER 46 OF 2013 Lintang Nahdya Putri; Made Dudy Satyawan
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.677 KB) | DOI: 10.20473/baki.v1i1.1696

Abstract

This study aims to evaluate extensification activities after the enactment of PP No. 46 of 2013 at KPP Pratama, Gubeng City of Surabaya. There are three ways to carry out extensification activities. The methods are to visit the location of MSMEs (Micro, Small, Medium Enterprises), collect data on owners from MSMEs, and provide a letter of application for registration. Data collection techniques using interviews and documentation. Then, the data were analyzed using source and theory triangulation. The results of this study conclude that there are factors that become obstacles to extensification activities at KPP Pratama Gubeng Surabaya City, namely being less active in carrying out extensification activities, SME owners avoidance when extensification activities take place, and MSME owners lack an understanding of taxes.
PERCEPTIONS OF PROSPECTIVE TAXPAYERS AND TAXPAYERS ON THE ETHICS OF TAX EVASION IN SALATIGA Nelphy Bryan Abrahams; Ari Budi Kristanto
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.434 KB) | DOI: 10.20473/baki.v1i1.1697

Abstract

A number of taxpayers are still committing tax evasion. This was done for the reasons, among others, dissatisfaction with the tax system, unfair tax practices and tax discrimination treatment. This study was conducted to explore the perception of taxpayers and prospective taxpayers on tax evasion behavior, specifically from the point of view of the taxation system, tax justice and discrimination in taxation. This study uses a survey method on the respondents. Taxpayer respondents in this study are individual taxpayers with income from work and business. The prospective taxpayers are obtained from students of management and accounting study programs. The research data were then analyzed using descriptive statistical analysis techniques. The results of this study found that in general, respondents do not agree that tax evasion is an ethical act, even though the tax system does not work well, there is no justice and discrimination occurs in taxation practices. Based on the findings of this study, it can be concluded that in general taxpayers and prospective taxpayers have a negative perception of tax evasion. This is a capital for the government in improving tax compliance.

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