Journal of Research and Applications: Accounting and Management最新文献

{"title":"Memahami Proses Permohonan Pengukuhan Pengusaha Kena Pajak Wajib Pajak Badan","authors":"Lis Indayani","doi":"10.18382/JRAAM.V3I3.171","DOIUrl":"https://doi.org/10.18382/JRAAM.V3I3.171","url":null,"abstract":"Abstrak: Penelitian ini bertujuan untuk memahami proses pengajuan permohonan pengukuhan Pengusaha Kena Pajak pada Kantor Pelayanan Pajak Pratama di Sidoarjo. Metode penelitian yang digunakan adalah kualitatif dengan teknik observasi, wawancara dan dokumentasi. Dari penelitian yang telah dilakukan dapat disimpulkan bahwa dalam proses pengajuan permohonan PKP pada KPP Pratama di Sidoarjo tidak menerapkan Peraturan Direktur Jenderal Pajak Nomor PER-02/PJ/2018 namun menggunakan Peraturan Menteri Keuangan No. 147/PMK.03/2017 sebagai dasar hukumnya.","PeriodicalId":256592,"journal":{"name":"Journal of Research and Applications: Accounting and Management","volume":"306 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134443016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penerapan Perencanaan Pajak Melalui Metode Penyusutan dan Revaluasi Aset Tetap","authors":"A. Alamsyah","doi":"10.18382/jraam.v3i3.189","DOIUrl":"https://doi.org/10.18382/jraam.v3i3.189","url":null,"abstract":"Abstrak : Penelitian ini bertujuan mengeksplorasi perencanaan pajak melalui metode penyusutan dan revaluasi aset tetap pada sebuah perusahaan yaitu PT. Pembangunan Perumahan Persero (PT PP), Tbk. Penelitian inimenggunakan pendekatan deskriptif kuantitatif melalui telaah beban pajak penghasilan yang ditanggung PT PP. Data sekunder yang dikumpulkan meliputi laporan keuangan komersial tahun 2015 dan 2016 yang terbit di Bursa Efek Indonesia serta data aset tetap beserta nilai revaluasi aset lengkap dengan metode penyusutannya. Hasil penelitian menunjukkan bahwa perencanaan pajak efisien di tahun 2015 merupakan upaya meminimalkan beban pajak penghasilan badanmelalui penilaian aset tetap tanpa melakukan revaluasi dan saldo menurun sebagai perhitungan penyusutannya. Pada tahun 2016, perencanaan pajak dinilai lebih efisien dengan menilai aset tetap perusahaan dengan melakukan revaluasi dan saldo menurun sebagai perhitungan penyusutannya. Perencanaan pajak melalui penyusutan dan revaluasi aset tetap memungkinkan PT PP menghemat beban pajak penghasilan badan yang harus dibayar. Abstract:  This study aims to explore tax planning through methods of depreciation and revaluation of fixed assets in a company, namely PT. Housing Development Persero (PT PP), Tbk. This study uses a quantitative descriptive approach through reviewing the income tax burden borne by PT PP. Secondary data collected includes the 2015 and 2016 commercial financial statements published on the Indonesia Stock Exchange as well as data on fixed assets along with the value of complete asset revaluation using the depreciation method. The results showed that efficient tax planning in 2015 was an effort to minimize corporate income tax expense through valuation of fixed assets without carrying out revaluations and declining balances as a calculation of depreciation. In 2016, tax planning was considered more efficient by valuing the company's fixed assets by carrying out revaluations and decreasing balances as a calculation of depreciation. Tax planning through depreciation and revaluation of fixed assets allows PT PP to save the corporate income tax burden that must be paid.","PeriodicalId":256592,"journal":{"name":"Journal of Research and Applications: Accounting and Management","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134465718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Akuntansi 4.0: Belajar Transdisipliner Momong, Among, Ngemong","authors":"Whedy Prasetyo","doi":"10.18382/JRAAM.V3I3.217","DOIUrl":"https://doi.org/10.18382/JRAAM.V3I3.217","url":null,"abstract":"Penelitian ini bertujuan mengupdate kapabilitas terkait perkembangan peraturan dan teknologi 4.0 sebagai tujuan capaian pembelajaran akuntansi. Capaian yang lebih terbuka dan meluas, sistem jaringan belajar lintas disiplin, dan manajemen sumber belajar yang fleksibel dan terintegrasi.  Paradigma belajar yang menumbuhkan heutagogis dengan memberi pilihan dan peluang mendesain proses pembelajaran. Metode kualitatif dengan pendekatan studi deskriptif melalui wawancara mendalam digunakan dalam penelitian ini. Hasil menjelaskan desain pendidikan akuntansi 4.0 yang menumbuhkan konvergensi ilmu pengetahuan akuntansi dan teknologi. Konvergensi yang  membuat pengembangan akuntansi adaptif Proses ini memberi keleluasaan secara berkelanjutan pada belajar akuntansi transdisipliner yang dijiwai oleh momong, among dan ngemong . Mengapa demikian? Karena konsep momong, among dan ngemong mengedepankan pedagogi egalitarian yang dinamis dan fleksibel untuk mengeksplorasi mahasiswa secara kreatif, mandiri dan bertanggung jawab. Bukankah ini wujud integrasi cyber dan physical sistem sebagai ciri yang bernama 4.0?","PeriodicalId":256592,"journal":{"name":"Journal of Research and Applications: Accounting and Management","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126036411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Feeling Accounting: Mengupas Praktik Akuntansi Kreatif Beretika","authors":"Feki Wahyu Colimah, Khoirin Azaro, Wiranti Puspaningrum","doi":"10.18382/jraam.v3i3.145","DOIUrl":"https://doi.org/10.18382/jraam.v3i3.145","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui serta menganalisis praktik akuntansi pada usaha kecil seperti warung makan GK. Dalam rangka mencapai tujuan penelitian ini, peneliti telag mengumpulkan data melalui metode observasi dan wawancara dengan pemilik dari Warung Makan GK. Penelitian ini merupakan penelitian kualitatif dengan menganalisis data kualitatif secara mendetail kemudian menarik kesimpulan atas fenomena yang diteliti. Hasil dari penelitian ini menunjukkan bahwa terdapat praktik akuntansi kreatif beretika melalui praktik akuntansi tanpa pencatatan yang disebut feeling accounting. Nilai kreatifitas ditunjukkan mealui penggunaan perasaan dan nilai sosial dan agama. Penerapan praktik tersebut membawa Warung Makan GK bertahan hampir 11 tahun.","PeriodicalId":256592,"journal":{"name":"Journal of Research and Applications: Accounting and Management","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123190416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Manajemen Laba, Profitabilitas, dan Likuiditas sebagai Peringkat Obligasi","authors":"Ulya Anisa’ul Maghfiroh, F. Fidiana","doi":"10.18382/jraam.v3i3.203","DOIUrl":"https://doi.org/10.18382/jraam.v3i3.203","url":null,"abstract":"Bond rating is one of the considerations before investors to invest bonds. This is done because the bond rating provides an informative statement and gives a signal about the probability of a company's debt failure. In the process of rating bond ratings, rating agencies assess the company through the company's financial statements. The purpose of the assessment is to find out whether earnings management, profitability, and liquidity and their influence in the bond rating. The sample in this research is a manufacturing company which is listed in the Indonesia Stock Exchange (IDX) during the 2013-2016 period and rated by PT Pefindo. The sample that was selected using purposive sampling method to obtain the sample of 11 companies. Hypothesis testing uses logistic regression analysis to test the influence of earnings management, profitability, and liquidity to bond rating. The results of this research proves that the variable of earnings management and liquidity does not influenced the rating of bonds. While the profitability variables give influence the rating of bonds","PeriodicalId":256592,"journal":{"name":"Journal of Research and Applications: Accounting and Management","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128381252","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengembangan Sistem Mutu untuk Informasi Akuntansi Rumah Sakit","authors":"Defia Nurbatin, Pudji Lestari","doi":"10.18382/JRAAM.V3I3.229","DOIUrl":"https://doi.org/10.18382/JRAAM.V3I3.229","url":null,"abstract":"The purpose of research to produce hospital accounting information system based on quality system form Standard Operational Procedure (SOP) and Flow Chart as guide of income information on service of patient BPJS to separate with general patient at RSU.Universitas Muhamadiyah Malang. The type of research is research development with approach model of Design Based Research (Purwiyanto, 2014). Methods of data collection are observation, interview and Questionnaire. Technique of data analysis used is Technique percentage result of validation score from user response and expert validation team related to product design feasibility. This study produces 10 SOPs and 5 cash flow cash flow charts that demonstrate the application of SOP and effective flow chart to be implemented, proved the result of the average percentage of feasibility is very effective and according to user needs. Keywords: Hospital Accounting, Quality System","PeriodicalId":256592,"journal":{"name":"Journal of Research and Applications: Accounting and Management","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123118278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}