JURNAL AKUNTANSI BARELANG最新文献

{"title":"PENGARUH PERATURAN PAJAK DAN AKUNTANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DIMODERASI OLEH SISTEM PAJAK DIGITAL PADA UMKM DIKOTA BATAM","authors":"Handra Tipa, Argo Putra Prima, Viola Syukrina E Janrosl, Mulawarman Mulawarman","doi":"10.33884/jab.v8i2.8836","DOIUrl":"https://doi.org/10.33884/jab.v8i2.8836","url":null,"abstract":"Kepatuhan perpajakan menjadi penting karena ketidakpatuhan perpajakan secara bersamaan akan menimbulkan upaya penghindaran pajak, yang mengakibatkan penurunan penyetoran dana pajak ke kas negara. Karena tingkat kepatuhan wajib pajak yang rendah, target penerimaan pajak dari tahun 2018–2020 tidak tercapai. Fokus penelitian ini adalah untuk mengidentifikasi kecenderungan kecurangan akuntansi bisnis. Ada banyak kasus kecurangan di perusahaan, jadi aturan akuntansi, manajemen resiko, dan moral karyawan harus ditingkatkan agar bisnis dapat berjalan dengan baik. Perusahaan pembiayaan yang ada di Kota Batam menjadi subjek penelitian ini, yang menggunakan metode penelitian lapangan dan kuisioner dalam pengumpulan data. Keseluruhan populasi seluruh perusahaan pembiayaan yang ada di Kota Batam diambil sebagai sampel jenuh dalam metode pengumpulan data. Dalam pengolahan data, gunakan analisis jalur teknik moderasi. Kepatuhan Wajib Pajak meningkat jika mereka memahami peraturan pajak, akutansi pajak, dan sistem administrasi pajak kontemporer.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"4 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141271165","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":"ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC (RISK, PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, AND CAPITAL) PADA PT. BANK PERMATA Tbk. PERIODE 2019-2021","authors":"Eva Malina Simatupang, Vargo Christian L. Tobing, Haposan Banjarnahor","doi":"10.33884/jab.v8i2.8750","DOIUrl":"https://doi.org/10.33884/jab.v8i2.8750","url":null,"abstract":"The purpose was to find out the soundness of the bank PT Bank Permata Tbk for the period 2019-2021 using the RGEC method. The population is the financial statements of PT Bank Permata Tbk and the samples are the statement of financial position (balance sheet), income statement, and notes to the financial statements of PT Bank Permata Tbk for the 2019-2021 period. The type of data used is quantitative data with secondary data, using data collection techniques, namely documentation techniques through the website of Bank Permata. The data processing technique used is a descriptive technique using the RGEC method. Based on the results of data processing, it can be concluded that PT Bank Permata Tbk in 2019 to 2021 obtained a composite rating (PK) 1 in the very healthy category. This reflects the condition of the bank which is generally very healthy, so it is considered very capable of dealing with significant negative influences and changes in business conditions and other external factors.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"118 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141271898","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":"UKURAN PERUSAHAAN, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN MELALUI FINANCIAL DISTRESS","authors":"Hikmah Hikmah, Muhammad Haldy","doi":"10.33884/jab.v8i2.8823","DOIUrl":"https://doi.org/10.33884/jab.v8i2.8823","url":null,"abstract":"This research aims to determine the influence of company size, company size and dividend policy on company value with financial distress as a mediating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The total sample tested was 30 companies, multiplied by 5 years of observations selected using purposive sampling techniques. The data analysis technique uses Partial Least Square (PLS) with the SmartPLS 4 program. The research results show that the variables of company size and dividend policy have a positive and significant effect on company value, while profitability has a negative and insignificant effect on company value. Company size, dividend policy have effect on financial distress, while profitability has no significant effect on financial distress, while the effect of financial stress on company value has a negative and significant effect.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"21 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141271807","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 STRUKTUR MODAL, TAX AVOIDANCE DAN PERATAAN LABA TERHADAP NILAI PERUSAHAAN","authors":"Syafitri Syafitri, Rakhmawati Oktavianna","doi":"10.33884/jab.v8i2.8803","DOIUrl":"https://doi.org/10.33884/jab.v8i2.8803","url":null,"abstract":"ABSTRACT \u0000This research aims to test and obtain empirical evidence regarding the influence of capital structure, tax avoidance and income smoothing on company value. This research uses a sample of property and real estate companies listed on the Indonesian stock exchange in 2018-2022. The sampling method used in this research is the purposive sampling method using eviews 12 for data analysis. This type of research is quantitative with 15 companies used as research samples with observations for 5 years, so the total research sample is 75 samples. The analysis technique used is panel data regression. The results of this research show that simultaneously capital structure, tax avoidance and income smoothing influence company value. Partially, capital structure has a significant positive effect on company value, tax avoidance has no effect on company value and income smoothing has no effect on company  \u0000Keywords: capital structure, tax avoidance, income smoothing and company value \u0000  \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai pengaruh struktur modal, tax avoidance dan perataan laba terhadap nilai perusahaan. Penelitian ini menggunakan sampel perusahaan properties dan real estate yang terdaftar di bursa efek Indonesia tahun 2018-2022. Metode penentuan sampel yang digunakan pada penelitian ini yaitu metode purposive sampling dengan menggunakan eviews 12 untuk analisis datanya. Jenis penelitian ini yaitu kuantitatif dengan 15 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 5 tahun, sehingga total sampel penelitian sebanyak 75 sampel. Teknik analisis yang digunakan adalah regresi data panel. Hasil penelitian ini menunjukan bahwa secara simultan struktur modal, tax avoidance dan perataan laba berpengaruh terhadap nilai perusahaan. Secara parsial struktur modal berpengaruh positif signifikan terhadap nilai perusahaan, tax avoidance tidak berpengaruh terhadap nilai perusahaan dan perataan laba tidak berpengaruh terhadap nilai perusahaan. \u0000Kata Kunci : struktur modal, tax avoidance, perataan laba dan nilai perusahaan \u0000 ","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"47 51","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141269606","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 INTENSITAS MODAL, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)","authors":"Lestari Lestari, Eka kusuma Dewi","doi":"10.33884/jab.v8i2.8718","DOIUrl":"https://doi.org/10.33884/jab.v8i2.8718","url":null,"abstract":"                                                                                             ABSTRACTThis study aims to obtain empirical evidence about the effect of capital intensity, sales growth, and company size on tax avoidance. This type of research uses quantitative research using secondary data in the form of company annual reports taken from the energy sector listed on the Indonesia Stock Exchange for the period 2018 to 2022. The sampling method uses purposive sampling. The sample contained in this study was 75 data. Researchers used panel data regression techniques to test the research data using eviews 12 as a statistical tool. The results of data analysis show that simultaneously capital intensity, sales growth, and company size affect tax avoidance. Partially, the results showed that capital intensity and company size have no effect on tax avoidance, while sales growth has an influence on tax avoidance.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141272070","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":"Literasi Keuangan, Pembelajaran Manajemen Keuangan di Perguruan Tinggi terhadap Gaya Hidup dan Semangat Berwirausaha","authors":"Agung Edy wibowo, Asman Abnur, Merline Yulianti, Siska Amelia Maldin","doi":"10.33884/jab.v8i2.8827","DOIUrl":"https://doi.org/10.33884/jab.v8i2.8827","url":null,"abstract":"Penelitian ini mengkaji pentingnya literasi keuangan dan pembelajaran manajemen keuangan di perguruan tinggi serta dampaknya terhadap gaya hidup dan semangat berwirausaha mahasiswa. Literasi keuangan, yang mencakup pemahaman tentang konsep keuangan dasar dan keterampilan pengelolaan uang, merupakan kompetensi penting di era modern. Pembelajaran manajemen keuangan di kampus memainkan peran krusial dalam membekali mahasiswa dengan pengetahuan dan keterampilan yang diperlukan untuk membuat keputusan keuangan yang bijaksana. Melalui pendekatan studi kasus dan survei terhadap mahasiswa yang telah memperoleh materi ajar mata kuliah manajemen keuangan, penelitian ini menemukan bahwa program pendidikan keuangan yang komprehensif dapat meningkatkan kemampuan mahasiswa dalam mengelola keuangan pribadi, menabung, dan berinvestasi. Penelitian dilakukan dengan responden sejumlah 112 mahasiswa di salah satu perguruan tinggi di Kepulauan Riau, menggunakan purposive sampling dan diuji dengan menggunakan alat analisis SMART-PLS. Hasil menunjukkan bahwa literasi keuangan yang baik juga berkorelasi positif dengan meningkatnya minat dan semangat berwirausaha. Mahasiswa yang menguasai manajemen keuangan lebih percaya diri dalam merencanakan dan menjalankan usaha mereka sendiri, yang pada gilirannya dapat mendorong munculnya jiwa wirausaha di kalangan generasi muda. Mahasiswa yang mengikuti mata kuliah manajemen keuangan cenderung memiliki pemahaman yang lebih baik tentang pengelolaan keuangan pribadi dan menunjukkan perilaku keuangan yang lebih bertanggung jawab dalam perilaku dan gaya hidupnya. Selain itu, dalam riset ini didapati simpulan bahwa  literasi keuangan berpengaruh  terhadap  gaya  hidup, pembelajaran manajemen keuangan di perguruan tinggi  berpengaruh terhadap  terhadap  gaya hidup, variabel gaya hidup berpengaruh terhadap terhadap semangat berwirausaha, serta  gaya  hidup memediasi literasi keuangan terhadap semangat berwirausaha, dan gaya hidup memediasi pembelajaran manajemen keuangan di perguruan tinggi  terhadap semangat berwirausaha.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"111 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141272043","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":"FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING","authors":"Dian Efriyenti, Risca Azmiana, V. C. L. Tobing","doi":"10.33884/jab.v8i2.8814","DOIUrl":"https://doi.org/10.33884/jab.v8i2.8814","url":null,"abstract":"Operating profit margin and financial leverage have increased and fluctuated but income smoothing has not completely increased, and vice versa. The practice of profit equalization phenomenon emerged to reduce fluctuations in reported profits. Another case that occurred at the Kimia Farma company, carried out profit equalization actions, allegedly marking up net profit in the 2019 financial report, in the financial report it was able to obtain a profit of IDR 132 billion. However, the reported profit is different from the actual profit of IDR 132 billion. However, the reported profit was IDR 99 billion. In another case at Indofarma Tbk, goods were found to be of higher value than they should be. As well as having an impact on profits. The aim of this research is to analyze operating profit margin and financial leverage which have an impact on income smoothing. The population in this study is the number of food and beverage companies registered on the IDX. The sampling technique used criteria so that there were 14 samples in this study. Data analysis using regression analysis. The results obtained were up to 8 companies that experienced fluctuating data from operating profit margin and financial leverage as well as income smoothing. The research results state that financial leverage has no significant effect on income smoothing, while operating profit margin has an effect on income smoothing.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"36 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141268838","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 KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN HUTANG TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Manufaktur Sektor Konsumsi Sub-Sektor Pengolahan Makanan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021","authors":"Eka kusuma Dewi, Anggun Putri Romadhina","doi":"10.33884/jab.v8i2.8806","DOIUrl":"https://doi.org/10.33884/jab.v8i2.8806","url":null,"abstract":"The definition of Corporate Social Responsibility can be seen in Law number 40 of 2007 concerning Limited Liability Companies (UUPT) article 1 paragraph 3 states that social and environmental responsibility is the company's commitment to participate in sustainable economic development in order to improve the quality of life and a beneficial environment, both for the company itself, the local community and society in general.  CSR emerged as a result of the modernization of society which already understands that activities carried out by companies can have a negative impact on the environment. Moreover, this is very close to the activities carried out by manufacturing companies because manufacturing companies are the companies that interact the most with the public. Factors that influence CSR disclosure in this research are managerial ownership and debt policy. This type of research uses quantitative research using secondary data in the form of company annual reports taken from the non-cyclical consumer sector, food processing subsector listed on the Indonesia Stock Exchange for the period 2017 to 2021. The sampling method uses purposive sampling. From the research results, it is proven that managerial ownership does not influence CSR disclosure and conversely debt policy influences CSR disclosure. Meanwhile, simultaneously, managerial ownership together with debt policy influence CSR disclosure.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"36 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141268842","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 PEMAHAMAN PAJAK, KESADARAN WAJIB PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN PAJAK (STUDI KASUS PADA UMKM JAKARTA BARAT)","authors":"Melvi Mulyana Sari, Siti Hanah","doi":"10.33884/jab.v8i2.8018","DOIUrl":"https://doi.org/10.33884/jab.v8i2.8018","url":null,"abstract":"Penelitian ini bertujuan untuk membuktikan secara empiris mengenai pengaruh pemahaman, kesadaran wajib pajak, dan tingkat pendidikan terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada pelaku usaha mikro kecil dan menengah di Jakarta Barat. Jenis penelitian yang digunakan adalah kuantitatif dan jenis data yang digunakan ialah data primer berupa hasil penyebaran kuesioner kepada pelaku usaha mikro kecil dan menengah di Jakarta Barat. Sampel dikumpulkan menggunakan teknik Nonprobability Sampling dengan metode yang digunakan adalah sampling kuota. Jumlah 16.969 pelaku usaha mikro kecil dan menengah yang ada di Jakarta Barat, sehingga diperoleh sebanyak 100 pelaku usaha mikro kecil dan menengah. Pengolahan data menggunakan program Microsoft Office Excel dan program statistik SPSS 25 dengan mengumpulkan data-data yang terkait kemudian menganalisis statistik deskriptif, uji kesesuaian model, uji asumsi klasik, koefisien determinasi, analisis regresi linier data panel, uji statistik f dan uji statistik t. Hasil uji statistik F pemahaman pajak, kesadaran wajib pajak, dan tingkat pendidikan secara simultan berpengaruh terhadap kepatuhan wajib pajak. Hasil uji statistik t variabel pemahaman pajak, kesadaran wajib pajak, tingkat pendidikan secara parsial berpengaruh terhadap kepatuhan wajib pajak.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"26 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141270601","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":"GREEN ACCOUNTING : A BIBLIOMETRICS ANALYSIS","authors":"Anggun Permata Husda","doi":"10.33884/jab.v8i2.8826","DOIUrl":"https://doi.org/10.33884/jab.v8i2.8826","url":null,"abstract":"A continuity method that is in line with recent advancements in the accounting industry is green accounting. The economy is one of the many areas that green accounting affects. Information that is precise, accountable, and transparent is provided to stakeholders through the application of Green Accounting to environmental accounting. The most important research publications in green accounting as well as statistical trends in the field are the focus of this study. Research data was gathered and examined from 1000 publications using the keyword \"Green Accounting\" on Google Scholar using the VOSviewer software. The results of research on green accounting conducted over the last ten years, from 2014 to 2024, are significant to study and a subject that academics frequently write about, according to the processed data. The research results provide a systematic contribution to Green Accounting research.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"31 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141268973","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}