JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS最新文献

PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA 税收规划、委任税负担、杠杆和公司规模的影响，对印尼证券交易所上市的食品和企业利润管理的影响

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2023-04-02 DOI: 10.35508/jak.v11i1.10027

Lala Aguarelia, Fadjar Harimurti, Bambang Widarno

{"title":"PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Lala Aguarelia, Fadjar Harimurti, Bambang Widarno","doi":"10.35508/jak.v11i1.10027","DOIUrl":"https://doi.org/10.35508/jak.v11i1.10027","url":null,"abstract":"Good management in managing earnings will have a good impact on the company. Tax Planning, Deferred Tax Expenses, Leverage and Company Size can help so that profit management is carried out properly according to existing regulations. This study aims to analyze the significance of the effect of Tax Planning, Deferred Tax Expenses, Leverage and Company Size on Profit Management of Food and Beverage Companies listed on the Indonesia Stock Exchange in 2018-2021. The population of this study are Food and Beverage Companies listed on the Indonesia Stock Exchange with a total of 26 companies. The sample in this study is the entire population. The type of data used is quantitative data. The data source used is secondary data. The sampling method used is Sampling Jenu, which is a sampling technique when all members of the population are sampled. Data collection techniques using documentation techniques. Data analysis techniques used statistical linear regression test. The results show that Tax Planning and Company Size have no effect on Profit Management while deferred tax expenses and Leverage have an effect on Earning Management.","PeriodicalId":424951,"journal":{"name":"JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS","volume":"22 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114028707","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 PENERAPAN AKUNTANSI LINGKUNGAN ATAS PENGELOLAAN LIMBAH PADA DINAS KESEHATAN KOTA KUPANG 库邦市卫生部门对废物管理环境会计的应用分析

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2023-04-02 DOI: 10.35508/jak.v11i1.10074

Yohanes Calvin Nuwa, Minarni Anaci Dethan, Herly M. Oematan

{"title":"ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN ATAS PENGELOLAAN LIMBAH PADA DINAS KESEHATAN KOTA KUPANG","authors":"Yohanes Calvin Nuwa, Minarni Anaci Dethan, Herly M. Oematan","doi":"10.35508/jak.v11i1.10074","DOIUrl":"https://doi.org/10.35508/jak.v11i1.10074","url":null,"abstract":"This study is entitled \"Analysis of the Application of Environmental Accounting for Waste Management in Kupang City Health Office\". This study aims to determine the application of environmental accounting at the City of Kupang Health Office, as an effort to reduce the environmental impact caused by the operational activities of the health center and to know the environmental costs of the City of Kupang Health Office. This research is a descriptive qualitative research. The variables used in this study are environmental activities and environmental cost budgets. The results of this study are environmental activities carried out by health centers such as, waste water management using Waste Water Management Installation (IPAL) or infiltration channels that are channeled in the form of septic tank, medical waste using incinerator and non-medical waste in the storage area in a temporary landfill (TPS) and then transported to a landfill (TPA). While the Kupang City Health Office only acts as the management that controls or supervises, monitors or supervises every waste handling activity carried out by the puskesmas. The budget for waste management costs incurred by the Kupang City Health Office from 2017-2020, namely 1) prevention costs such as, third-party service expenditure for medical waste combustion costs and medical waste management training, 2) internal failure costs such as, transport waste management medical and medical junk transport official travel, and 3) environmental detection costs such as medical travel service supervision supervision of medical waste.","PeriodicalId":424951,"journal":{"name":"JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126830214","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 LOCUS OF CONTROL, INDEPENDENSI, DAN KOMPETENSI DALAM MENDETEKSI FRAUD (STUDI KASUS PADA BPK PERWAKILAN PROVINSI NTT) 控制、独立和能力在检测欺诈方面的影响(NTT省代表的案例研究)

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2023-04-02 DOI: 10.35508/jak.v11i1.10247

Maria Chemy As, Yohana Febiani Angi, M. I. Tiwu

引用次数: 0

ANALISIS KINERJA ANGGARAN MENGUNAKAN METODE VALUE FOR MONEY PADA PEMERINTAH DAERAH PROVINSI NUSA TENGGARA TIMUR PERODE 2017-2021 预算绩效分析将使用价值价值的方法与北拉萨省东北区区政府进行较量

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2023-04-02 DOI: 10.35508/jak.v11i1.10250

Alwin Fedianto Tameon, S. J. M. Rafael, Linda Lomi Ga

{"title":"ANALISIS KINERJA ANGGARAN MENGUNAKAN METODE VALUE FOR MONEY PADA PEMERINTAH DAERAH PROVINSI NUSA TENGGARA TIMUR PERODE 2017-2021","authors":"Alwin Fedianto Tameon, S. J. M. Rafael, Linda Lomi Ga","doi":"10.35508/jak.v11i1.10250","DOIUrl":"https://doi.org/10.35508/jak.v11i1.10250","url":null,"abstract":"Tujuan Penelitian ini untuk mengetahui kinerja anggaran Pemerintah Daerah Provinsi Nusa Tenggara Timur selama lima tahun anggaran (2017-2021) dengan konsep pengukuran value for money yang terdiri dari tiga elemen utama yaitu ekonomi, efisiensi, dan efektifitas. Jenis penelitianyang digunakan dalam penelitian ini adalah dengan menggunakan metode deskriptif kualitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi dan teknik penilaian pustaka. Data yang diolah dalam penelitian ini yaitu laporan realisasi anggaran Pemerintah Daerah Provinsi Nusa Tengara Timur tahun 2017-2021. Teknik analisis data yang digunakan dalam penelitian ini adalah menggunakan rasio ekonomi, rasio efisiensi, dan rasio efektifitas. Hasil penelitian ini menunjukan bahwa kinerja keuangan Pemerintah Daerah Provinsi Nusa Tenggara Timur tahun anggaran 2017-2021 untuk rasio ekonomi berada pada kategori cukup ekonomis, dan rasio efisiensi berada pada kategori efisien, sedangkan untuk rasio efektivitas berada pada kategori efektif. Hasil analisis ini menerangkan bahwa Pemerintah Daerah Provinsi Nusa Tenggara Timur baik dalam mengelola keuangannya.","PeriodicalId":424951,"journal":{"name":"JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS","volume":"172 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132717783","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 PERTUMBUHAN EKONOMI IKNLUSIF PROVINSI NUSA TENGGARA TIMUR TAHUN 2016-2020

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2023-04-02 DOI: 10.35508/jak.v11i1.10252

Farida Ayu Lestari, Fransina W. Ballo, Novi Theresia Kiak

{"title":"ANALISIS PERTUMBUHAN EKONOMI IKNLUSIF PROVINSI NUSA TENGGARA TIMUR TAHUN 2016-2020","authors":"Farida Ayu Lestari, Fransina W. Ballo, Novi Theresia Kiak","doi":"10.35508/jak.v11i1.10252","DOIUrl":"https://doi.org/10.35508/jak.v11i1.10252","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui nilai pertumbuhan ekonomi inklusif dan faktor-faktor apa saja yang mempengaruhi pertumbuhan ekonomi inklusif Kabupaten/kota Nusa Tenggara Timur tahun 2016-2020. Penelitian ini menggunakan data Primer dengan analisis metode PEGR (Poverty-Equivalent Growth Rate) untuk mengetahui nilai pertumbuhan inklusif dan menggunakan analisis paht untuk mengetahui faktor-faktor yang mempengaruhi pertumbuhan inklusif. Hasil analisis untuk menunjukkan nilai pertumbuhan inklusif dari 21 daerah kabupaten dan 1 kota yang mengalami pertumbuhan ekonomi inklusif yang menghasilkan temuan bahwa secara rata-rata tahun 2016-2020 pertumbuhan inklusif mengalami kenaikan di setiap tahunnya sehinggah di tahun 2020 mengalami percapaian tertinggi dengan rata-rata 0.64 yang mengakibatkan 21 kabupaten dan 1 kota Nusa Tenggara Timur sudah mencapai keadaaninklusif. Selanjutnya untuk mengetahui faktor-faktor apa saja yang mempengaruhi pertumbuhan ekonomi inklusif menggunakan analisis jalur / (path analysis) dari hasil uji mengetahui faktorfaktor yang mempengaruhi secara langsung dan tidak langsung pertumbuhan ekonomi inklusif tingkat penganguran terhadap pertumbuhan ekonomi inklusif dan faktor-faktor yang lain seperti tingkat kemiskinan dan gini rasio berpengaruh secara tidak langsung melalui pertumbuhanekonomi sebagai variabel intervening. Terciptanya adanya pertumbuhan yang inklusif tidak serta hanya berpengaruh dari pertumbuhan ekonomi tingkat kemiskinan, tingkat pengguran dan gini rasio sehingga untuk mempercepat adanya terwujudnya pertumbuhan inklusif di Nusa Tenggara Timur.","PeriodicalId":424951,"journal":{"name":"JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132268608","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 FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT PEGAWAI PEMERINTAH DAERAH DALAM MELAKUKAN TINDAKAN WHISTLEBLOWING STUDI PADA PEMERINTAH DAERAH TIMOR TENGAH UTARA 分析影响地方政府雇员向东帝汶中北部地方政府告密的动机的因素

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-11-01 DOI: 10.35508/jak.v10i2.8725

Maria Ursula Tani’i, M. A. Dethan

引用次数: 0

PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN KEUANGAN DAERAH SETDA PEMERINTAH PROVINSI NUSA TENGGARA TIMUR 区域管理信息系统(SIPKD)对东努萨省塞达地方财务报表的质量的影响

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-10-30 DOI: 10.35508/jak.v10i2.8719

Martha Nathasya Lotu

引用次数: 0

ANALISIS NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PANDEMI COVID-19 分析了在COVID-19大流行期间在印尼证券交易所注册的电信子部门的公司价值

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-10-30 DOI: 10.35508/jak.v10i2.8728

Adriana Teu, P. D. Rozari, Sarlin P. Nawa Pau

{"title":"ANALISIS NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PANDEMI COVID-19","authors":"Adriana Teu, P. D. Rozari, Sarlin P. Nawa Pau","doi":"10.35508/jak.v10i2.8728","DOIUrl":"https://doi.org/10.35508/jak.v10i2.8728","url":null,"abstract":"Company has the main goal of increasing the prosperity of the owners or shareholders through increasing company value. Firm value is the fair value of the company which describes the investor's perception of a particular issuer, so that the value of the company is the investor's perception of the company which is always associated with the company's stock price. This study aims to determine the effect of profitability which is measured using return on assets, firm size is measured using size, and capital structure is measured using debt to equity ratio on firm value as measured by Tobin's Q. The population in this study are telecommunication sub-sector companies listed in Indonesia's stock market during the covid-19 pandemic. The number of samples used as many as 4 companies selected using the purposive sampling method with a data of 40 observation data. The data analysis technique used is Panel Data Regression Analysis using the E-Views 10 program and Microsoft Excel 2010. The results show that company size and capital structurehave a significant effect on firm value and profitability but not significant effect on firm value.","PeriodicalId":424951,"journal":{"name":"JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116944583","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

MENGUNGKAP PRAKTIK AKUNTANSI DI MASJID BERBASIS NILAI-NILAI KEARIFAN LOKAL GORONTALO 探索以当地愚人智慧为基础的清真寺会计实践

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-10-30 DOI: 10.35508/jak.v10i1.8680

M. Thalib, Sri Mandalika Mosu, Siskawati Yunus Njuu

引用次数: 0

PERAN DAN PENGARUH DARI PEMBERDAYAAN DAN PEMBANGUNAN GENDER TERHADAP PEREKONOMIAN DAERAH PROVINSI KALIMANTAN UTARA 赋予和性别发展对加里曼丹省北部经济的作用和影响

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-10-30 DOI: 10.35508/jak.v10i2.8720

Renta Yustie, Ricky Angga Ariska, Fadilla Purwitasari

引用次数: 1