JURNAL AKUNTANSI BARELANG最新文献_第2页

STUDI LITERATUR: POPULARITAS DAN TINGKAT KEBERHASILAN ACTIVITY-BASED COSTING DI BERBAGAI NEGARA 文献综述：基于活动的成本计算在不同国家的普及率和成功率

JURNAL AKUNTANSI BARELANG Pub Date : 2024-06-03 DOI: 10.33884/jab.v8i2.8818

Johannes K Siahaan, Gresi Lusina Br. Tobing, Ardin Dolok Saribu, Marlia Olivia Hutahaean, Anisa Putri Sembiring, E. Silaban, E. Miranda, E. Simanjuntak

{"title":"STUDI LITERATUR: POPULARITAS DAN TINGKAT KEBERHASILAN ACTIVITY-BASED COSTING DI BERBAGAI NEGARA","authors":"Johannes K Siahaan, Gresi Lusina Br. Tobing, Ardin Dolok Saribu, Marlia Olivia Hutahaean, Anisa Putri Sembiring, E. Silaban, E. Miranda, E. Simanjuntak","doi":"10.33884/jab.v8i2.8818","DOIUrl":"https://doi.org/10.33884/jab.v8i2.8818","url":null,"abstract":"This study aims to determine the popularity of Activity-Based Costing (ABC) methods and the success rates of countries adopting the ABC system. The research method used is a literature review. The main journal was used as a basis for comparison. The abstract is \"Activity Based-Costing Around The World: Adoption, Implementation, Outcomes, and Criticism,\" supported by 20 other journals, both international and national. The most commonly used method in the supporting journals is the descriptive qualitative method. The study results show that the popularity of the ABC method is still dominated by Western (European) countries, which are generally developed countries. Meanwhile, in Asia and Africa, only a few companies implement the ABC method due to internal and external obstacles within the organization. On the other hand, some ABC-adopting countries, have different success rates in its implementation. This variation is generally caused by the availability of organizational resources, different levels of support from top management, and most commonly, insufficient understanding and knowledge about ABC.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"37 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141269003","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}

引用次数: 0

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN TAPANULI UTARA 分析财务报表以评估北塔帕努利地区地方政府的财务业绩

JURNAL AKUNTANSI BARELANG Pub Date : 2024-06-03 DOI: 10.33884/jab.v8i2.8807

Sahala Purba, Michael Armando Panggabean, Tesalonika Br Purba, Enny Manalu, Cindy Arsita Sitanggang

{"title":"ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN TAPANULI UTARA","authors":"Sahala Purba, Michael Armando Panggabean, Tesalonika Br Purba, Enny Manalu, Cindy Arsita Sitanggang","doi":"10.33884/jab.v8i2.8807","DOIUrl":"https://doi.org/10.33884/jab.v8i2.8807","url":null,"abstract":"Tujuan penelitian ini untuk meningkatkan kinerja pemerintah dan meningkatkan efektivitas akhir dari pengelolaan keuangan daerah, diteliti secara deskriptif kuantitatif dengan subjek riset informasi. Data yang digunakan dalam penelitian ini adalah laporan keuangan Pemerintah Daerah Kabupaten Tapanuli Utara tahun 2013-2022. Hasil penelitian ini menyatakan bahwa rasio kemandirian keuangan tergolong sangat rendah sekali sebesar 10,43%, rasio ketergantungan keuangan tergolong rendah sekali sebesar 8,91%, rasio derajat desentralisasi fiskal tergolong rendah sebesar 10,63%, rasio efektivitas PAD dan efektivitas pajak daerah tergolong sangat efisisen sebesar 108,23% dan 110,29%, rasio efisiensi PAD dan efisiensi pajak daerah tergolong sangat efisien sebesar 2,45%, dan rasio derajat kontribusi BUMD sudah baik sebesar 8,251% . Berdasarkan analisis, laporan keuangan Pemerintah Daerah Kabupaten Tapanuli Utara tahun 2013-2022 dapat dinyatakan secara umum bahwa Kabupaten Tapanuli Utara belum cukup baik dalam pelaksanaan dan pengelolaan keuangan. Sesuai hasil yang diperoleh, dapat disimpulkan bahwa kondisi kinerja keuangan Pemerintah Daerah Kabupaten Tapanuli Utara masih belum ideal.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"93 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141272588","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}

引用次数: 0

PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, INTENSITAS MODAL, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Real Estate Dan Property Yang Terdaftar di BEI Periode Tahun 2018-2022) 销售增长、固定资产密集度、资本密集度和家庭所有权对避税的影响（2018-2022 年期间在 IDX 上市的房地产和物业行业公司的实证研究）

JURNAL AKUNTANSI BARELANG Pub Date : 2023-12-28 DOI: 10.33884/jab.v8i1.8248

Edon Ramdani, Rita Amelia

{"title":"PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, INTENSITAS MODAL, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Real Estate Dan Property Yang Terdaftar di BEI Periode Tahun 2018-2022)","authors":"Edon Ramdani, Rita Amelia","doi":"10.33884/jab.v8i1.8248","DOIUrl":"https://doi.org/10.33884/jab.v8i1.8248","url":null,"abstract":"This research aims to analyze the influence of sales growth, fixed asset intensity, capital intensity, and family ownership on tax avoidance. This research was conducted by analyzing the financial reports of companies in the real estate and property sectors listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 12 property sector companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are Sales Growth) as the first independent variable, Fixed Asset Intensity as the second independent variable, Capital Intensity as the third independent variable, and Family Ownership as the fourth independent variable and Tax Avoidance as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using EViews 10 Student Version Lite software. The research results show that the best model is the Random Effect Model (REM). The results of this study show that Sales Growth partially has no effect on Tax Avoidance, Fixed Asset Intensity partially has an effect on Tax Avoidance, Capital Intensity has a partial effect on Tax Avoidance, Family Ownership has a partial effect on Tax Avoidance. However, simultaneously this research shows that Sales Growth, Fixed Asset Intensity, Capital Intensity, and Family Ownership have a simultaneous effect on Tax Avoidance. Keywords : Sales Growth, Fixed Asset Intensity, Capital Intensity, Family Ownership, Tax Avoidance","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"26 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139148117","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}

引用次数: 0

PENGARUH KOMITE AUDIT, INTENSITAS MODAL, UKURAN PERUSAHAAN DAN INTENSITAS ASET TETAP TERHADAP AGRESIVITAS PAJAK 审计委员会、资本密集度、公司规模和固定资产密集度对税收积极性的影响

JURNAL AKUNTANSI BARELANG Pub Date : 2023-12-28 DOI: 10.33884/jab.v8i1.8225

Edon Ramdani, M. F. Ardiansyah

{"title":"PENGARUH KOMITE AUDIT, INTENSITAS MODAL, UKURAN PERUSAHAAN DAN INTENSITAS ASET TETAP TERHADAP AGRESIVITAS PAJAK","authors":"Edon Ramdani, M. F. Ardiansyah","doi":"10.33884/jab.v8i1.8225","DOIUrl":"https://doi.org/10.33884/jab.v8i1.8225","url":null,"abstract":"This study aims to provide empirical evidence of the influence of the Audit Committee, Capital Intensity, Company Size, and Fixed Asset Intensity on Tax Aggressiveness. The population in this study consists of manufacturing companies in the Food and Beverage subsector for the years 2017-2022. The independent variables in this study are the Audit Committee as the First Independent Variable, Capital Intensity as the Second Independent Variable, Company Size as the Third Independent Variable, and Fixed Asset Intensity as the Fourth Independent Variable, with the dependent variable being Tax Aggressiveness. The research method used in this study is a quantitative method with sample determination using purposive sampling, resulting in a final sample of 9 companies observed over a period of 6 years, generating 54 observation data. The analysis technique, hypothesis testing, and hypothesis testing were conducted using panel data regression analysis with the assistance of E-views 12. The results of this study indicate that the selected model is the Common Effect Model. Based on data analysis, the research results show that the Audit Committee, Capital Intensity, Company Size, and Fixed Asset Intensity simultaneously influence Tax Aggressiveness. Fixed Asset Intensity partially influences Tax Aggressiveness, while the Audit Committee) partially does not affect Tax Aggressiveness, Capital Intensity partially does not affect Tax Aggressiveness, and Company Size partially does not affect Tax Aggressiveness. Keywords: Audit Commite; Capital Intensity; Firm Size; Fixed Asset Intensity; and Tax Aggresiveness.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139149232","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}

引用次数: 0

PENGARUH PERTUMBUHAN ASET, INVESTMENT OPPORTUNITY SET (IOS), DAN RISIKO BISNIS TERHADAP KEBIJAKAN DIVIDEN ((Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2018-2022)) 资产增长、投资机会集（IOS）和商业风险对股息政策的影响（（2018-2022 年期间在 IDX 上市的食品和饮料子行业制造公司实证研究））)

JURNAL AKUNTANSI BARELANG Pub Date : 2023-12-28 DOI: 10.33884/jab.v8i1.8030

Rachmat Aji Muslimin, I. K. Wenten

{"title":"PENGARUH PERTUMBUHAN ASET, INVESTMENT OPPORTUNITY SET (IOS), DAN RISIKO BISNIS TERHADAP KEBIJAKAN DIVIDEN ((Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2018-2022))","authors":"Rachmat Aji Muslimin, I. K. Wenten","doi":"10.33884/jab.v8i1.8030","DOIUrl":"https://doi.org/10.33884/jab.v8i1.8030","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis Pengaruh Pertumbuhan Aset, Investment Opportunity Set (IOS), dan Risiko Bisnis terhadap Kebijakan Dividen (Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). Data yang digunakan merupakan data sekunder dan metode yang digunakan yaitu analisis data panel dengan program Eviews versi 12 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara variabel satu dengan variabel yang lain dan model yang digunakan dengan estimasi Fixed Effect Model (FEM). Pengambilan sampel dilakukan dengan teknik purposive sampling. Sampel yang terpilih berdasarkan kriteria sebanyak 10 (sepuluh) perusahaan dengan 5 tahun penelitian, maka diperoleh total sampel yang digunakan dalam menguji penelitian adalah 50 data. Penelitian ini menguji tiga variabel bebas yaitu Pertumbuhan Aset, Investment Opportunity Set (IOS), dan Risiko Bisnis yang mempunyai variabel terikat Kebijakan Dividen. Hasil penelitian ini pada uji parsial atau uji t menunjukkan bahwa Risiko Bisnis berpengaruh terhadap Kebijakan Dividen, sedangkan Pertumbuhan Aset dan Investment Opportunity Set (IOS) tidak berpengaruh terhadap Kebijakan Dividen. Dan secara simultan Pertumbuhan Aset, Investment Opportunity Set (IOS), dan Risiko Bisnis berpengaruh terhadap Kebijakan Dividen","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"233 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139152863","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}

引用次数: 0

PENGARUH STRUKTUR MODAL, INFLASI, NILAI TUKAR TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN DI BEI TAHUN 2017-2021 2017-2021 年资本结构、通货膨胀、汇率对北京银行业公司股票回报的影响

JURNAL AKUNTANSI BARELANG Pub Date : 2023-12-28 DOI: 10.33884/jab.v8i1.8213

Desi Nur Riskiyani, Eka Kusuma Dewi

引用次数: 0

Pengaruh Ukuran Perusahaan, Kebijakan Dividen dan Pertumbuhan Penjualan Terhadap Harga Saham 公司规模、股利政策和销售增长对股价的影响

JURNAL AKUNTANSI BARELANG Pub Date : 2023-12-28 DOI: 10.33884/jab.v8i1.8015

Amanda Amelia, Lyandra Aisyah Margie

引用次数: 0

PENGARUH KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PENJUALAN DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK 制度所有权、销售增长和利润管理对避税的影响

JURNAL AKUNTANSI BARELANG Pub Date : 2023-07-10 DOI: 10.33884/jab.v7i2.7152

Fitri Istya Ningsih, Desy Purwasih

引用次数: 0

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), LEVERAGE, DAN NON PERFORMING LOAN (NPL) TERHADAP RETURN SAHAM 鹏格鲁企业社会责任(csr)、杠杆、丹不良贷款(npl) terhadap return saham

JURNAL AKUNTANSI BARELANG Pub Date : 2023-07-10 DOI: 10.33884/jab.v7i2.7148

Bernadus Sutomo Tapokabkab, Tati Rosyati

引用次数: 0

PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 金融比率对印尼证券交易所上市的制造企业未来压力的影响

JURNAL AKUNTANSI BARELANG Pub Date : 2023-07-10 DOI: 10.33884/jab.v7i2.7355

Anggun Putri Romadhina, Eka Kusuma Dewi

{"title":"PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021","authors":"Anggun Putri Romadhina, Eka Kusuma Dewi","doi":"10.33884/jab.v7i2.7355","DOIUrl":"https://doi.org/10.33884/jab.v7i2.7355","url":null,"abstract":"This study aims to obtain empirical evidence regarding the effect of liquidity ratios, leverage, activity, profitability and sales stability on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. There were 50 companies that were indicated to be experiencing financial distress so that they were delisted from the Indonesia Stock Exchange during 2017-2021, one of the reasons being that they had been declared bankrupt/bankrupt and the opportunity to live was disrupted. This is a threat that can be experienced by all companies regardless of the type or size of the company and can occur at any time. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) which issued financial reports during 2017-2021. . The samples obtained based on the purposive sampling method amounted to 50 sample data of observational data. The data analysis technique in this study is multiple linear regression. The results of this study indicate that the liquidity ratio, leverage ratio, profitability and sales growth have a significant effect on financial distress. Meanwhile, the activity ratio has no significant effect on financial distress.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134138492","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}

引用次数: 0