Journal of Financial and Tax最新文献_第2页

PENGARUH PERSEPSI PELAKU USAHA TENTANG AKUNTANSI, PENGETAHUAN AKUNTANSI, DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH 企业人员对会计、会计知识和企业规模使用会计信息对中小企业的影响

Journal of Financial and Tax Pub Date : 2022-07-08 DOI: 10.52421/fintax.v2i1.194

Ketut Tanti Kustina, L. Utami

{"title":"PENGARUH PERSEPSI PELAKU USAHA TENTANG AKUNTANSI, PENGETAHUAN AKUNTANSI, DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH","authors":"Ketut Tanti Kustina, L. Utami","doi":"10.52421/fintax.v2i1.194","DOIUrl":"https://doi.org/10.52421/fintax.v2i1.194","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000Keywords: \u0000(MSME Perception, Accounting Knowledge, Business Scale, Accounting Information) \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000Economic development of a country is one of the efforts to increase the economic level of its population. One indicator that describes the success of economic development in a country, among others, is the decline in the number of poor people. This study aims to determine the positive effect of Business Actor Perceptions about Accounting, Accounting Knowledge, and Business Scale on the Use of Accounting Information in Micro, Small and Medium Enterprises in North Denpasar District. This research design uses quantitative research methods. The data collection technique used is the questionnaire method. The population in this study were all MSME actors in North Denpasar who were recorded in the MSMEs assisted by the Denpasar City MSME Cooperative Service, namely 11,069 MSMEs with various kinds of business units. The sample in this study was 100 samples using the Slovin formula. The data obtained from this study will be analyzed using multiple regression analysis. Based on the results of data analysis and discussion in the previous chapter, the following conclusions can be drawn. Accounting perceptions have no effect on the use of accounting information. So the higher the perception of accounting will not increase the use of accounting information for MSME actors. Accounting knowledge has a positive effect on the use of accounting information. Then the higher accounting knowledge will increase the use of accounting information by MSME actors. Business scale affects the use of accounting information. So the higher the scale of business by MSME actors will increase the use of accounting information by MSME actors. \u0000Keywords: \u0000(MSME Perception, Accounting Knowledge, Business Scale, Accounting Information)","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132960459","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 Profitabilitas Dan Leverage Dalam Menilai Tax Avoidance Pada PT. Indofood Suskes Makmur Tbk Periode 2016 - 2020

Journal of Financial and Tax Pub Date : 2022-07-08 DOI: 10.52421/fintax.v2i1.200

Viola Marsela, Edison Hamid

引用次数: 0

Analisis Perputaran Piutang Dan Perputaran Modal Kerja Dalam Menilai Profitabilitas Pada PT Selamat Sempurna Tbk Yang Terdaftar Di BEI 分析应收账款的应收率和营运资本的周转，评估PT的盈利能力

Journal of Financial and Tax Pub Date : 2022-07-08 DOI: 10.52421/fintax.v2i1.207

Dahlia Putri Indah Sari

{"title":"Analisis Perputaran Piutang Dan Perputaran Modal Kerja Dalam Menilai Profitabilitas Pada PT Selamat Sempurna Tbk Yang Terdaftar Di BEI","authors":"Dahlia Putri Indah Sari","doi":"10.52421/fintax.v2i1.207","DOIUrl":"https://doi.org/10.52421/fintax.v2i1.207","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000Kata Kunci: \u0000Accounts Receivable \u0000Turnover, Working Capital \u0000Turnover, Profitability \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000This study aims to determine how accounts receivable turnover and working capital turnover in assessing profitability. The research object is PT. Selamat Sempurna Tbk taken from financial statements for 5 years in the period 2016 - 2020. This study uses a qualitative descriptive method consisting of three variables, namely receivables turnover and capital turnover as the independent variable and profitability as the dependent variable using the calculation of return on assets. The data analysis method used in this research is the analysis of receivables turnover, capital turnover and profitability which are measured using the calculation of return on assets. The calculation results show that the average receivables turnover for the 5-year period 2016 - 2020 is 3.96 times per year. Overall, it is categorized as quite good, when viewed from general standards or the industry average, which is 7.2 times. The average working capital turnover for 5 years in the 2016 - 2020 period of 2.56 times per year is overall categorized as poor, when viewed from the industry standard average, which is above 6 times. for the average return on assets for the 5-year period 2016 - 2020 of 21.02%, overall it is categorized as very good, when viewed from the industry standard, which is 5.98%. then according to the calculation that receivables turnover and working capital turnover can assess profitability as measured using return on assets for the 5-year period from 2016 to 2020, the result is a contribution of 13.48% and the rest is influenced by other factors not examined in this study.","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126811427","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

Cadangan Kerugian Penurunan Nilai Piutang Perusahaan Perbankan Sebelum dan Setelah Implementasi PSAK 71 在第71次PSAK实施之前和之后，准备金的银行信贷价值下降了

Journal of Financial and Tax Pub Date : 2022-07-08 DOI: 10.52421/fintax.v2i1.206

Amrie Firmansyah, Nilam Cahya Ningrum, Putri Meiarta Lubis

{"title":"Cadangan Kerugian Penurunan Nilai Piutang Perusahaan Perbankan Sebelum dan Setelah Implementasi PSAK 71","authors":"Amrie Firmansyah, Nilam Cahya Ningrum, Putri Meiarta Lubis","doi":"10.52421/fintax.v2i1.206","DOIUrl":"https://doi.org/10.52421/fintax.v2i1.206","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000Kata Kunci: \u0000cadangan kerugian, instrumen keuangan, piutang, perbankan, standar akuntansi keuangan \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000Penelitian ini bertujuan untuk menguji perbedaan nilai cadangan kerugian penurunan nilai Pinjaman/Kredit yang diberikan oleh perusahaan sub sektor perbankan sebelum dan setelah penerapan PSAK 71. Penelitian ini menggunakan pendekatan metode kuantitatif. Data yang digunakan dalam penelitian adalah data sekunder berupa data dan informasi dari laporan keuangan tahunan 37 perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019 dan 2020. Data penelitian diperoleh dari www.idx.co.id. Pengujian hipotesis dilakukan dengan uji beda paired sample t test data berpasangan. Penelitian ini menyimpulkan bahwa penerapan PSAK 71 menyebabkan adanya perbedaan berupa kenaikan nilai CKPN yang merupakan komponen pengurang nilai ekuitas pada laporan keuangan. Penelitian ini mengindikasikan Otoritas Jasa Keuangan perlu mengatur langkah-langkah mitigasi risiko pada perusahaan keuangan akibat adanya penerapan standar akuntansi keuangan baru yang berdampak pada perubahan aset, struktur modal dan laba perusahan.","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129484940","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: 1

Analisis Tingkat Kepatuhan Wajib Pajak Orang Pribadi Serta Kontribusinya pada Penerimaan Pajak Studi Kasus KPP Pratama Jakarta Pancoran Tahun 2018-2020 个人纳税人纳税人合规率的分析以及对2018-2020年雅加达KPP初选个案研究的贡献

Journal of Financial and Tax Pub Date : 2022-03-09 DOI: 10.52421/fintax.v2i1.193

Ratih Juwita

{"title":"Analisis Tingkat Kepatuhan Wajib Pajak Orang Pribadi Serta Kontribusinya pada Penerimaan Pajak Studi Kasus KPP Pratama Jakarta Pancoran Tahun 2018-2020","authors":"Ratih Juwita","doi":"10.52421/fintax.v2i1.193","DOIUrl":"https://doi.org/10.52421/fintax.v2i1.193","url":null,"abstract":"ABSTRAK \u0000 Tujuan dari penelitian ini adalah untuk mengetahui besarnya tingkat kepatuhan Wajib Pajak Orang Pribadi (WP OP) serta mengetahui seberapa besar kontribusinya pada penerimaan pajak studi kasus KPP Pratama Jakarta Pancoran tahun 2018-2020. penelitian ini menggunakan metode analisis deskripstif kuantitatif dan deskriptif kualitatif. Metode analisis deskriptif kuantitatif berhubungan dengan jumlah wajib pajak yang diteliti mengenai Wajib Pajak Orang Pribadi (WPOP) yang melaporkan SPT Tahunan tepat waktu. Sedangkan Metode analisis deskriptif kualitatif bersifat penjelasan dan keterangan mengenai jenis – jenis kepatuhan, sanksi perpajakan, dan upaya yang harus dilakukan untuk mengingkatkan kepatuhan Wajib Pajak Orang Pribadi (WPOP) dalam pelaporan SPT Tahunan. \u0000 Hasil dari penulisan ini menunjukka bahwa tingkat kepatuhan Wajib Pajak Orang Pribadi (WP OP) Pegawai dan Non Pegawai di KPP Pratama Jakarta Pancoran masih tergolong rendah. Kondisi tersebut didukung dengan rasio penyampaian SPT Tahunan Wajib Pajak Orang Pribadi (WP OP) Pegawai dan Non Pegawai yang bersifat fluktuatif yang dikarenakan masih banyaknya wajib pajak yang kurang memahami tata cara pengisian serta perhitungan dalam pelaporan SPT Tahunan. Selain itu tingkat kepatuhan Wajib Pajak Orang Pribadi (WP OP) Pegawai dan Non pegawai memiliki kontribusi positif terhadap penerimaan pajak di KPP Pratama Jakarta Pancoran. Hal ini menunjukkan semakin patuhnya Wajib Pajak Orang Pribadi (WP OP) Pegawai dan Non Pegawai di lingkungan KPP Pratama Jakarta Pancoran dalam melakukan pelaporan SPT Tahunan besar dampaknya pada peneriman pajak bagi KPP setempat. \u0000Kata Kunci: Kepatuhan Wajib Pajak, Wajib Pajak Orang Pribadi, Penerimaan Pajak.","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115904862","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

Peran Pencegahan Fraud Memoderasi Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah 内部控制系统对地方政府财务报表质量的影响，其作用在于预防欺诈

Journal of Financial and Tax Pub Date : 2022-01-24 DOI: 10.52421/fintax.v1i2.169

A. Indriani

{"title":"Peran Pencegahan Fraud Memoderasi Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah","authors":"A. Indriani","doi":"10.52421/fintax.v1i2.169","DOIUrl":"https://doi.org/10.52421/fintax.v1i2.169","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern pemerintah dan pengawasan internal terhadap pencegahan fraud serta implikasinya terhadap kualitas laporan keuangan daerah. Sampel yang digunakan dalam penelitian ini adalah 89 responden pada pegawai pemerintahan daerah bogor dan depok. Pengujian dilakukan dengan menggunakan analisis regresi linear berganda, data diproses menggunakan SPSS. Hasil penelitian menunjukkan bahwa pengaruh sistem pengendalian intern pemerintah berpengaruh secara positif terhadap pencegahan fraud, sementara pengawasan internal tidak berpengaruh terhadap pencegahan fraud,sedangkan pencegahan fraud berpengaruh positif terhadap kualitas laporan keuangan. Sistem Pengendalian Intern Pemerintah berpengaruh negatif terhadap Kualitas Laporan Keuangan Daerah dan Pengawasan Internal berpengaruh positif terhadap Kualitas Laporan Keuangan Daerah. Sistem pengendalian intern pemerintah berpengaruh tidak langsung terhadap kualitas laporan keuangan daerah melalui pencegahan fraud, Pengawasan internal berpengaruh langsung terhadap kualitas laporan keuangan daerah melalui pencegahan fraud. Pencegahan fraud memberikan pengaruh yang lebih besar terhadap kualitas laporan keuangan daerah. Sistem pengendalian intern suatu badan usaha kuat, maka kemungkinan tejadinya kesalahan dan kecurangan bisa diperkecil Artinya semakin berhasil pencegahan fraud maka kualitas laporan keungan daerah semakin meningkat.","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126129835","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

The Development of Information Technology and Its Influence on the Field of Management Accounting 信息技术的发展及其对管理会计领域的影响

Journal of Financial and Tax Pub Date : 2022-01-24 DOI: 10.52421/fintax.v1i2.167

R. Riinawati

引用次数: 4

Pajak Penghasilan Atas Usaha Apotek Waralaba di Kabupaten Klaten 在克拉滕区经营一家特许药店的所得税

Journal of Financial and Tax Pub Date : 2022-01-24 DOI: 10.52421/fintax.v1i2.166

Suparna Wijaya, Cindy Septyanasari

引用次数: 0

Efektivitas Penerapan Sistem Pengendalian Internal untuk Persediaan Barang Dagangan (Studi Kasus pada UD. A Gempol) 商品供应的内部控制系统的有效应用(UD案例研究)。A Gempol)

Journal of Financial and Tax Pub Date : 2022-01-24 DOI: 10.52421/fintax.v1i2.162

K. Kurniawan

{"title":"Efektivitas Penerapan Sistem Pengendalian Internal untuk Persediaan Barang Dagangan (Studi Kasus pada UD. A Gempol)","authors":"K. Kurniawan","doi":"10.52421/fintax.v1i2.162","DOIUrl":"https://doi.org/10.52421/fintax.v1i2.162","url":null,"abstract":"Abstract \u0000This research was conducted at UD. A Gempol, and using descriptive qualitative method. The purpose of this study was to determine the procedures for managing merchandise inventory at UD. A Gempol, and know the procedures for internal control of merchandise inventory that apply at UD. A. The results of this study found that the procedure for managing merchandise inventory at UD. A Gempol is quite effective and complies with PSAK 14. However, by conducting more in-depth observations and research, it is found that the activities of implementing procedures are known to still have non-compliance by workers in carrying out internal control of merchandise inventory management that has been determined by UD. A Gempol. Based on the findings of these weaknesses, recommendations and suggestions are then given that aim to improve the problems and can be used as consideration for improvements in inventory management procedures at UD. A Gempol \u0000 \u0000Abstraksi \u0000 Penelitian ini dilaksanakan pada UD. A Gempol, dan menggunakan metode kualitatif deskriptif. Tujuan dari penelitian ini adalah untuk mengetahui prosedur pengelolahan persediaan barang dagangan yang ada di UD. A Gempol, dan mengetahui prosedur pengendalian internal persediaan barang dagangan yang berlaku di UD. A. Hasil penelitian ini menemukan bahwa prosedur pengelolahan persediaan barang dagang pada UD. A Gempol sudah cukup efektif dan sesuai dengan PSAK 14. Namun dengan melakukan observasi dan penelitian lebih dalam ditemukan aktivitas pelaksanaan prosedur diketahui masih ada ketidak kepatuhan pekerja dalam menjalankan pengendalian internal pengelolaan persediaan barang dagangan yang telah ditetapkan UD. A Gempol. Berdasarkan hasil temuan kelemahan ini, kemudian diberikan rekomendasi dan saran yang bertujuan untuk memperbaiki permasalahan dan dapat digunakan sebagai bahan pertimbangan untuk perbaikan pada prosedur pengelolaan persediaan pada UD. A Gempol.","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129875249","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

Tinjauan Psak 72 Terhadap Koreksi Perpajakan pada Perusahaan Konstruksi (PT XYZ) Psak 72对建筑公司税收校正的审查(PT XYZ)

Journal of Financial and Tax Pub Date : 2022-01-24 DOI: 10.52421/fintax.v1i2.163

Muhammad Rheza Ramadhan, Fina Yulia Markay

引用次数: 0