Jurnal Ilmiah Akuntansi dan Finansial Indonesia最新文献_第3页

Pengaruh Return on Asset, Ukuran Perusahaan, Leverage, dan Corporate Social Responsibility terhadap Penghindaran Pajak 资产回报率、企业规模、杠杆率和企业社会对避税责任的影响

Jurnal Ilmiah Akuntansi dan Finansial Indonesia Pub Date : 2022-05-20 DOI: 10.31629/jiafi.v5i2.4133

I. Hidayat, Lidya Maulidiyah

引用次数: 0

Akuntabilitas dan Transparansi Catatan Dana Masjid Darul Falah Gentan Sukoharjo 问责制和透明度记录Darul Falah Masjid Gentan Sukoharjo

Jurnal Ilmiah Akuntansi dan Finansial Indonesia Pub Date : 2022-05-19 DOI: 10.31629/jiafi.v5i2.4211

Lia Kusuma Dewantari, Pardi

{"title":"Akuntabilitas dan Transparansi Catatan Dana Masjid Darul Falah Gentan Sukoharjo","authors":"Lia Kusuma Dewantari, Pardi","doi":"10.31629/jiafi.v5i2.4211","DOIUrl":"https://doi.org/10.31629/jiafi.v5i2.4211","url":null,"abstract":"Sasaran pelaksanaan penelitian ini untuk menganalisis akuntabilitas dan transparansi catatan dana Masjid Darul Falah Gentan Sukoharjo. Dalam penyusunan artikel ilmiah ini, metode yang diterapkan adalah penelitian kualitatif deskriptif. Data berupa data primer yang diterima dari pengurus masjid dan data sekunder yang berupa catatan dana dan sarana informasi yang digunakan. Pengumpulan data dilaksanakan dengan metode triangulasi teknik yaitu tanya jawab, pengamatan, dan dokumentasi. Penulis menganalisis data yang diperoleh dengan menggunakan metode analisis data kualitatif menurut Miles dan Huberman. Analisis data mengungkapkan bahwa akuntabilitas yang dilakukan Masjid Darul Falah Gentan Sukoharjo hanya didasarkan pada lisan dan masih tradisional serta tidak tertuang dalam aturan tertulis, namun pengelolaan dana sudah disetujui dan diketahui oleh pihak pengelola. Transparansi catatan dana Masjid Darul Falah Gentan Sukoharjo sudah dilakukan dengan menunjukkan arus kas (setoran, penarikan dan saldo) tetapi belum tersaji pada papan informasi yang disediakan. Akibatnya, catatan dana yang dikelola oleh Masjid Darul Falah Gentan Sukoharjo kurang akuntabel dan transparan.","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115876184","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 Ukuran Perusahaan, Diversifikasi Operasi, dan Diversifikasi Geografis terhadap Financial Distress 企业规模、业务多样化和地理上对金融Distress的影响

Jurnal Ilmiah Akuntansi dan Finansial Indonesia Pub Date : 2022-05-18 DOI: 10.31629/jiafi.v5i2.4201

Naomi Nababan, Nuru Riani, Z. Zulkarnain

引用次数: 0

Implementasi PSAK 46 atas Pajak Penghasilan (Studi pada PT. Pembangunan Jaya Ancol, Tbk.) PSAK 46的执行所得税(PT. development Jaya Ancol的研究，Tbk)

Jurnal Ilmiah Akuntansi dan Finansial Indonesia Pub Date : 2022-05-18 DOI: 10.31629/jiafi.v5i2.4259

Heri Susanto, Crescentiano Agung Wicaksono, Ajeng Putri Ramadani

{"title":"Implementasi PSAK 46 atas Pajak Penghasilan (Studi pada PT. Pembangunan Jaya Ancol, Tbk.)","authors":"Heri Susanto, Crescentiano Agung Wicaksono, Ajeng Putri Ramadani","doi":"10.31629/jiafi.v5i2.4259","DOIUrl":"https://doi.org/10.31629/jiafi.v5i2.4259","url":null,"abstract":"This study aims to analyze the implementation of Income Tax at PT Pembangunan Jaya Ancol Tbk based on the provisions of the Statement of Financial Accounting Standards (PSAK) No. 46 Income Tax. The researcher used a combined data analysis method between descriptive data analysis and quantitative data analysis in order to produce a more detailed report in describing, analyzing and interpreting the data. Based on the results of the research that has been done, the researchers found several applications that were in accordance with PSAK No. 46 of them are PT Pembangunan Jaya Ancol Tbk which has implemented PSAK No. 46 regarding Income Tax on the recognition of tax expense in accordance with paragraph 05, the company has also calculated transactions or events related to other comprehensive income that are not calculated outside the calculation of profit or loss in accordance with PSAK No. 46 paragraph 05, recognition of tax difference from tax payable and tax for the period as an asset, recognition of the larger benefit as deferred tax liability and provisions for offset or tax amnesty in accordance with the provisions of PSAK no. 46. â€‹â€‹However, the company has not treated donations or grants in accordance with the provisions and implementation of PSAK No. 46 regarding income tax in paragraph 33, apart from that, not all financial statements at PT Pembangunan Jaya Ancol Tbk do not include information on taxes written off during that period.","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"359 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133384942","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 Current Ratio, Debt to Equity Ratio dan Earning per Share Ratio terhadap Harga Saham pada Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia

Jurnal Ilmiah Akuntansi dan Finansial Indonesia Pub Date : 2022-04-28 DOI: 10.31629/jiafi.v5i2.4288

Ferdila, Ita Mustika

引用次数: 0

Pengaruh Tekanan Stakeholder terhadap Transparansi Laporan Keberlanjutan 利益相关者对透明度持续性报告的影响

Jurnal Ilmiah Akuntansi dan Finansial Indonesia Pub Date : 2022-04-28 DOI: 10.31629/jiafi.v5i2.4202

Derdjo Djony Saputro, Sonivia Gunawan, Z. Zulkarnain

{"title":"Pengaruh Tekanan Stakeholder terhadap Transparansi Laporan Keberlanjutan","authors":"Derdjo Djony Saputro, Sonivia Gunawan, Z. Zulkarnain","doi":"10.31629/jiafi.v5i2.4202","DOIUrl":"https://doi.org/10.31629/jiafi.v5i2.4202","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh tekanan stakeholder terhadap transparansi laporan keberlanjutan. Penelitian ini menggunakan data sekunder berupa laporan keberlanjutan perusahaan yang terdapat di GRI periode 2016-2020. Berdasarkan metode purposive sampling, penelitian ini menggunakan 52 perusahaan sebagai sampel. Variabel independen dalam penelitian ini adalah tekanan stakeholder industri sensitif lingkungan, industri dekat konsumen, industri berorientasi investor dan industri berorientasi pekerja yang diukur dengan menggunakan variabel dummy. Variabel dependen dalam penelitian ini yaitu transparansi laporan keberlanjutan, yang diperoleh menggunakan analisis komponen utama berdasarkan empat faktor yaitu frekuensi pelaporan, level aplikasi, pernyataan level, dan assurance of sustainability report. Hasil penelitian menunjukkan bahwa pengaruh tekanan stakeholder industri sensitif lingkungan dan industri berorientasi pekerja berpengaruh negatif terhadap transparansi laporan keberlanjutan. Tekanan stakeholder industri dekat konsumen berpengaruh positif terhadap transparansi laporan keberlanjutan, sedangkan tekanan stakeholder industri berorientasi investor tidak berpengaruh terhadap transparansi laporan keberlanjutan.","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129048782","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: 3

Antecedents of Use of e-SPT and Their Impact on Taxpayer Compliance (Case Study: Special Region of Yogyakarta) e-SPT的使用背景及其对纳税人合规的影响(个案研究:日惹特区)

Jurnal Ilmiah Akuntansi dan Finansial Indonesia Pub Date : 2021-10-30 DOI: 10.31629/jiafi.v5i1.3860

Juwita Andriani

{"title":"Antecedents of Use of e-SPT and Their Impact on Taxpayer Compliance (Case Study: Special Region of Yogyakarta)","authors":"Juwita Andriani","doi":"10.31629/jiafi.v5i1.3860","DOIUrl":"https://doi.org/10.31629/jiafi.v5i1.3860","url":null,"abstract":"The development of information technology today is very helpful for all human activities such as ordering goods, buying and selling, applying for jobs, and so forth. Modernization of tax administration is carried out by the DJP as a form of improving the quality of taxation services to taxpayers, one of which is the development of debt tax reporting using electronic SPT (e-SPT) or by using computers. The population in this study is taxpayers who live in the Special Region of Yogyakarta. The sample in this study is individual taxpayers who live in the Special Region of Yogyakarta. This study uses a purposive sampling technique with criteria for taxpayers who have NPWP and taxpayers who use e-SPT. The type of data used in this study is primary data obtained by researchers directly or sent via Google form. The results of this study prove that the perceived usefullnes does not affect the use of e-SPT. Perceived easy of use has a positive effect on the use of e-SPT. Security and privacy have a positive effect on the use of e-SPT. The use of e-SPT has a positive effect on tax compliance. Test equipment used in this study was SEM-PLS with 158 respondents.","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"76 Pt 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126014563","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 Kepemilikan Saham Publik, Kompleksitas Perusahaan, Usia Dewan Direksi terhadap Ketepatan Waktu (Timeliness) Penyampaian Laporan Keuangan 公共股票持有结构、公司复杂性、董事会在提交财务报表时的年龄等因素的影响

Jurnal Ilmiah Akuntansi dan Finansial Indonesia Pub Date : 2021-10-30 DOI: 10.31629/jiafi.v5i1.3878

Juwita Andriani, Wing Wahyu Winarno

引用次数: 2

Studi Deskripsi Tingkat Literasi Keuangan (Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi UMRAH) 金融识字水平的描述研究(乌拉经济学院会计学专业学生项目)

Jurnal Ilmiah Akuntansi dan Finansial Indonesia Pub Date : 2021-10-30 DOI: 10.31629/jiafi.v5i1.3883

Jack Febriand Adel, Kiki Wulandari

{"title":"Studi Deskripsi Tingkat Literasi Keuangan (Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi UMRAH)","authors":"Jack Febriand Adel, Kiki Wulandari","doi":"10.31629/jiafi.v5i1.3883","DOIUrl":"https://doi.org/10.31629/jiafi.v5i1.3883","url":null,"abstract":"Literasi keuangan merupakan rangkaian proses atau kegiatan untuk meningkatkan pengetahuan, keterampilan konsumen dan masyarakat luas sehingga mampu mengelola keuangan dengan lebih baik, sesuai dengan yang dibutuhkan dan memberikan manfaat. Penelitian ini bertujuan untuk mendeskripsikan tingkat literasi keuangan mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif deskriptif yang mencoba mendeskripsikan, mendeskripsikan dan menginterpretasikan suatu fenomena yang terjadi sesuai dengan data yang ada di lapangan. Lokasi penelitian berada di Program Studi Akuntansi Fakultas Ekonomi Universitas Maritim Raja Ali Haji (UMRAH), Kota Tanjungpinang. Waktu proses pelaksanaan penelitian dilakukan selama 8 (sembilan) bulan, sesuai dengan masa pengajuan penelitian Skema Penelitian Unggulan Perguruan Tinggi. Kesimpulan dari kegiatan Riset Unggulan Perguruan Tinggi dengan judul STUDI DESKRIPSI TINGKAT LITERASI KEUANGAN (Untuk Mahasiswa Program Studi Akuntansi Fakultas Ekonomi UMRAH) yang dilaksanakan pada tahun 2020 ini secara keseluruhan tingkat literasi keuangan responden masih rendah. pengetahuan literasi keuangan.","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"188 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115236106","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: 2

Pengaruh Financial Distress terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2019) 金融压力对金融表现的影响(2014-2019年印尼证券交易所上市制造商的实证研究)

Jurnal Ilmiah Akuntansi dan Finansial Indonesia Pub Date : 2021-10-30 DOI: 10.31629/jiafi.v5i1.3863

Wahyu Tri Susilowati

引用次数: 1