Jurnal Buana Akuntansi最新文献

{"title":"Analisis Tata Kelolah Dana Desa dalam Pemberdayaan Masyarakat","authors":"Petrus Peleng Roreng, Adiel Kemal Pratama","doi":"10.36805/akuntansi.v4i2.877","DOIUrl":"https://doi.org/10.36805/akuntansi.v4i2.877","url":null,"abstract":"This research aims to understand the impact of village funds allocation in people empowerment in Bombonglambe village, Mamasa regency. This research included type of qualitative descriptive research, using primary and secondary data collected by using interviews, documentation and observation. In this research, the authors analyzing the data by collecting, reducing, and presenting the data to find the conclusion. In this research, founded that people empowerment has not been fully implemented yet in Bombonglambe village. \u0000 Keywords: village funds allocation, people empowerment","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129310372","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":"Pengaruh Likuiditas Dan Profitabilitas Perusahaan Terhadap Firm's Value Pada Perusahaan Yang Melakukan IPO Di Tahun 2018","authors":"Rudy","doi":"10.36805/akuntansi.v4i2.876","DOIUrl":"https://doi.org/10.36805/akuntansi.v4i2.876","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas dan profitabilitas perusahaan terhadap firm's value. Firm's value diukur dengan pendekatan price-to book value (PBV). Populasi penelitian ini adalah perusahaan yang melakukan initial public offerings (IPO) pada tahun 2018. Penentuan sampel dilakukan dengan teknik purposive sampling. Metode analisis menggunakan analisis statistik inferensial dengan  regresi linear berganda menggunakan program SPSS 23.00 for Windows. Hasil penelitian ini menunjukkan bahwa likuiditas dan profitabilitas perusahaan berpengaruh signifikan secara simultan terhadap firm's value. Hasil pengujian secara parsial menunjukkan bahwa likuiditas perusahaan berpengaruh negatif dan tidak signifikan terhadap firm's value sementara profitabilitas perusahaan berpengaruh positif dan signifikan terhadap firm's value.","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"7 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121043120","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":"PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN KOPERASI DI PURWAKARTA INDONESIA","authors":"AE Surachman, Sutardjo","doi":"10.36805/akuntansi.v4i1.633","DOIUrl":"https://doi.org/10.36805/akuntansi.v4i1.633","url":null,"abstract":"Prinsip-prinsip GCG yang meliputi transparansi, akuntabilitas, tanggung jawab, independensi, dan kewajaran sekarang ini merupakan suatu keharusan bagi setiap organisasi bisnis termasuk koperasi untuk mendorong terciptanya pasar yang efisien dan transp aran. Pengumpulan data penelitian menggunakan kuesioner dan dokumentasi berupa laporan keuangan koperasi. Teknik pemilihan sampel menggunakan metode purposive sampling yaitu sebanyak 66 unit koperasi di Purwakarta yang digunakan sebagai sampel dalam penelitian. Model penelitian yang digunakan yaitu PLS-SEM dengan software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa prinsip transparansi, akuntabilitas dan kewajaran berpengaruh signifikan terhadap kinerja keuangan koperasi di Purwakarta Indonesia. Sedangkan, prinsip tanggung jawab dan independensi tidak berpengaruh terhadap kinerja keuangan koperasi di Purwakarta Indonesia.","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"114 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114000330","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":"ANALISA KEBUTUHAN MODAL KERJA DALAM PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE VARIABEL COSTING DAN ACTIVITY BASED COSTING SERTA MANFAATNYA UNTUK PERTUMBUHAN LABA USAHA (STUDI KASUS PADA UKM TAHU BOGA RASA PERIODE JANUARI – DES","authors":"Ihsan Nasihin","doi":"10.36805/akuntansi.v4i1.673","DOIUrl":"https://doi.org/10.36805/akuntansi.v4i1.673","url":null,"abstract":"This research is a descriptive research with quantitative approach done on UKM Tahu Boga Rasa. This study has four main objectives. First, aims to find out the analysis of working capital needs in determination the cost of production by using the method of variable costing and activity based costing. Second, to know the analysis of working capital needs for profit growth. Thirdly, to determine of cost of production by using variable costing and activity based costing method for profit growth. Fourth, to analyse of working capital needs in determine the cost of production by using the method of variable costing and activity based costing and its benefits for profit growth. The need for working capital in determine the cost of production by using the variable costing method is lower than the determination of cost of production method of activity based costing and its benefits for profit growth is to show the same value of profit growth, this is caused by the components of cost of production by using costing and activity based costing variables are different, so the value of working capital needs based on the determination of cost of production by using the method of variable costing is lower than the determination of cost of production using activity based costing method. In addition, the relatively fixed selling price results in relatively equal net profit value, but the production cost occurrs fluctuations and daily life expenses of the owner of UKM Tahu Boga Rasa is still borne by the business or not separated. \u0000Keywords: Working Capital Needs (KMK), Cost of Production of Variable Costing, Cost of Production Activity Based Costing, Profit Growth","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134590770","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":"ANALISA PENGARUH SOLVABILITAS, PROFITABILITAS, TOTAL ASSET, UMUR PERUSAHAAN, TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BEI","authors":"Ade Trisyanto","doi":"10.36805/akuntansi.v4i1.634","DOIUrl":"https://doi.org/10.36805/akuntansi.v4i1.634","url":null,"abstract":"auditor of the company until the close of the audit report was signed. The purpose of this study fatherly influence obtain empirical evidence of solvency, profitability, total assets, age perusahaa on the Audit Delay. \u0000  \u0000This study is a descriptive causal research that aims to determine the effect of causation of the independent variabel on the dependent variabel. The level of intervention the researchers in this study are minimal intervention since researchers only collected data from the company's audited financial statements without manipulating the data. Unit analisiss in this study dalah companies listed on the Indonesia Stock Exchange. This study was a cross-sectional studies for the research carried out at from time to time, the company's audited financial statement data of the manufacturing sector. \u0000  \u0000The object of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2010-2014 reporting using the rupiah currency and the US dollar have been converted into rupiah. With the number of samples obtained as many as 397 companies that have been determined by purposive sampling method. Data analysis techniques that make use of multiple linear regression premises classic assumption test, F test and t test. \u0000  \u0000The results of this study are variabel solvency and total assets of the company do not affect the Audit Delay, while profitability and firm age effect on Audit Delay. \u0000  \u0000  \u0000Keywords: solvency, profitability, total assets, the age of the company, the Audit Delay \u0000 ","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125274647","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":"TRANSPARANSI PAJAK DAN KEPERCAYAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (SURVEI PADAWAJIB PAJAK KOTA DKI JAKARTA)","authors":"Madjidainun Rahma","doi":"10.36805/akuntansi.v4i1.632","DOIUrl":"https://doi.org/10.36805/akuntansi.v4i1.632","url":null,"abstract":"This research aims to identify and examine the effect of the Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance existing areas of Jakarta. The method used is descriptive and associative. Target population studied is Unit in Unit 14 Analysis of the Tax Office in the region of Jakarta. Sampling technique used is random sampling. Model influence analyzed using SEM (Structural Equation Modeling ) with alternative method PLS ( Partial Least Square ) which is aimed at testing the Influence between Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance that there diunit analysis has been given permission to conduct research. Results of the analysis showed that partially Tax Transparency and unsignificant positive effect on the Taxpayer Compliance. Similarly, the Trust Taxpayers partially positive and significant impact to the Taxpayer Compliance . Simultaneously Transparency and Trust Tax Taxpayers Against the Taxpayer Compliance effect, this means that the Tax and Trust trades Taxpayers together will increase the Taxpayer Compliance. \u0000  \u0000Keywords: Tax Transparency, Trust, Taxpayer Compliance. \u0000  \u0000  \u0000Penelitan ini bertujuan untuk mengetahui dan menguji pengaruh Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada wilayah DKI Jakarta. Metode yang digunakan adalah deskriptif dan asosiatif. Populasi target yang diteliti ialah Satuan Kerja yang ada di Unit Analisis 14 Kantor Pelayanan Pajak diwilayah DKI Jakarta. Teknik sampel yang digunakan ialah random sampling. Model pengaruh di analisa menggunakan analisis SEM (Structural Equation Modeling) dengan metode alternative PLS (Partial Least Square) yang bertujuan menguji Pengaruh antara Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada diunit analisis yang telah diberi ijin untuk melakukan penelitian. Hasil analisis menunjukan bahwa Transparansi Pajak secara parsial berpengaruh positif dan tidak signifikan terhadap Kepatuhan Wajib Pajak. Begitu pula dengan Kepercayaan Wajib Pajak yang secara parsial berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Secara simultan Transparansi Pajak dan Kepercayaan Wajib Pajak berpengaruh Terhadap Kepatuhan Wajib Pajak, hal ini berarti bahwa dengan Transakasi Pajak dan Kepercayaan Wajib Pajak bersama-sama maka akan meningkatkan Kepatuhan Wajib Pajak.","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125379440","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":"PENGARUH PENGUMUMAN RIGHT ISSUE TERHADAP HARGA SAHAM (STUDI KASUS PADA SEMBILAN PERUSAHAAN ANEKA INDUSTRI YANG TERCATAT DI BURSA EFEK JAKARTA, TAHUN 2016-2018)","authors":"Awaliawati Rachpriliani","doi":"10.36805/akuntansi.v4i1.635","DOIUrl":"https://doi.org/10.36805/akuntansi.v4i1.635","url":null,"abstract":"Pada perkembangan saat ini banyak perusahaan yang melakukan go public yang tentu saja dengan alasan untuk mengembangkan usaha tersebut. Karena hal itulah maka perusahaan-perusahaan go public tersebut memerlukan modal atau dana tambahan melalui wahana yang telah ada dan untuk hal itu perusahaan go public tersebut menerbitkan atau melakukan right issue. \u0000Dalam penelitian ini penulis menggunakan objek pengamatan pada perusahaan yang melakukan right issue yang tercatat di Bursa Efek Indonesia (BEI), Tahun 2016-2018. Pengumuman perusahaan yang melakukan right issue, secara teoritis dan empiris akan menyebabkan terjadinya reaksi perubahan harga saham dan volume perdagangan saham di pasar modal. Hasil penelitian untuk rata-rata return tidak normal (AAR) pada saat event date, yakni t-10 sampai t0 dengan t0 sampai t+10 menunjukkan tingkat signifikan sebesar 0.413 < 0.05 yang berarti tidak ada perbedaan yang signifikan \u0000Kata Kunci : Right Issue, Return Saham, Abnormal Return","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123233146","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":"FENOMENA KEBIJAKAN KORPORASI DALAM PERENCANAAN PAJAK PENGHASILAN PASAL 21 (STUDI KASUS PADA PT. XYZ)","authors":"Lilis Lasmini, Wirawan B. Ilyas, Yudhi Herliansyah","doi":"10.36805/akuntansi.v4i1.636","DOIUrl":"https://doi.org/10.36805/akuntansi.v4i1.636","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui kebijakan korporasi di PT XYZ dalam hal perencanaan pajak PPh pasal 21 dan apakah perencanaan pajak yang diterapkan telah sesuai dengan peraturan perpajakan serta secara optimal dapat menurunkan beban pajak. Metode yang dipergunakan dalam pengumpulan data ialah pendekatan komplementer yang disebut dengan triangulation. Populasi dalam penelitian ini adalah seluruh pegawai tetap PT XYZ dari tahun 2011 sampai tahun 2013. Analisis data yang pergunakan ialah analisis taksonomi. Hasil pada penelitian ini menunjukkan bahwa PT XYZ belum secara optimal dalam melakukan perencanaan pajak terutama pada saat penggunaan metode pemungutan pajak PPh pasal 21. \u0000  \u0000Kata kunci: Perencanaa Pajak, Taxability dan Deductibility, Metode Gross Up, Metode Net.","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125830319","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":"ANALISA PENGARUH FAKTOR-FAKTOR PEMBENTUK FEE IJARAH (PSAK 107) TERHADAP PORTOFOLIO RAHN EMAS DI BANK SYARIAH","authors":"Yanti","doi":"10.36805/AKUNTANSI.V3I1.226","DOIUrl":"https://doi.org/10.36805/AKUNTANSI.V3I1.226","url":null,"abstract":"Penelitian ini bertujuan menjelaskan pengaruh faktor-faktor pembentuk fee ijarahterhadap portofolio rahn emas pada Bank Syariah sebagai Lembaga KeuanganSyariah yang memiliki produk berdasarkan akad Ijarah, serta menganalisiskesesuaiannya berdasarkan ketentuan yang berlaku di Indonesia, yaitu FatwaDSN-MUI No.27/DSN-MUI/III/2002 dan PSAK 107 tentang “Akuntansi Ijarah”.Hasil penelitian ini menunjukkan bahwa pada dasarnya BOPO berpengaruhterhadap kinerja bank, yaitu untuk menunjukan apakah bank telah menggunakansemua faktor produksinya dengan tepat guna sedangkan dilihat dari Resiko dapatdikurangi dengan mengadakan diversifikasi yaitu dengan membeli berbagai jenissaham (portofolio). Hal ini menjelaskan bahwa perhitungan bagi hasil tidak hanyadidasarkan atas jumlah pendapatan atau penjualan yang diperoleh nasabah, namundihitung dari keuntungan usaha yang dihasilkan nasabah, akan tetapi investormemiliki ketertarikan untuk menilai perusahaan berdasarkan feed back rate danprospek investasi yang dibiayai oleh hutang, maka penentuan tarif sewa baranggadai tidak cukup mewakili untuk mengukur pengaruhnya terhadap kinerjakeuangan.Hasil lain dari penelitian ini menunjukan bahwa penerapan transaksiIjarah tersebut sebagian besar telah sesuai dengan hal-halyang diatur dalamketentuan tersebut, walaupun ada beberapa hal yang tidak sesuai dengan Fatwadan PSAK. Ketidaksesuaian tersebut berada pada pengakuan beban pemeliharaanyang dilakukan oleh penyewa (musta’jir) sedangkah seharusnya beban tersebutmerupakan tanggung jawab pemberi sewa (mujjir).","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116101393","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}