Journal of patient account management最新文献

{"title":"TINJAUAN SUBJEK PAJAK PADA BENTUK JOINT OPERATION DALAM ASPEK PERPAJAKAN INDONESIA","authors":"Muhammad Ridha Yusri","doi":"10.32722/acc.v8i2.4407","DOIUrl":"https://doi.org/10.32722/acc.v8i2.4407","url":null,"abstract":"Setiap badan usaha atau entitas bisnis merupakan subjek pajak dalam Undang-Undang Pajak Penghasilan (UU PPh). sehingga dikenakan pajak sesuai dengan aturan di UU PPh. Salah satu bentuk entitas bisnis yaitu Joint Operation atau  Kerja Sama Operasi (KSO) adalah perkumpulan dua badan atau lebih yang bergabung secara sementara untuk menyelesaikan suatu proyek. Peraturan Direktur Jenderal Pajak Nomor PER-04/PJ/2020 mengatur KSO sebagai  salah satu dari subjek pajak badan. Dengan begitu, KSO memiliki kewajiban dalam administrasi perpajakan khususnya terkait administrasi Nomor Pokok Wajib Pajak (NPWP), Sertifikat Elektronik, dan Pengukuhan Pengusaha Kena Pajak (PKP). Di sisi lain, kewajiban KSO yang diatur pada Pasal 1 Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum Perpajakan sebagaimana telah diubah terakhir dengan Undang Undang No 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan dan didukung pada oleh Peraturan Menteri Keuangan Nomor PMK-261/PMK.03/2016 yang menyebutkan bahwa KSO tidak termasuk subjek pajak PPh Badan namun pengenaan PPh Badan tetap dikenakan atas penghasilan yang diperoleh pada masing masing badan yang bergabung tersebut sesuai dengan porsi/bagian pekerjaan atau penghasilan yang diterimanya. \u0000 Kata kunci: Subjek Pajak, Joint Operation, Kerja Sama Operasi, S-323/PJ.42/1989, PMK-261/PMK.03/2016","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"96 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78768765","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":"Managing Your Time","authors":"Todd D. Zakrajsek, Anthony J. Viera","doi":"10.4324/9781315709222-5","DOIUrl":"https://doi.org/10.4324/9781315709222-5","url":null,"abstract":"I’ve got a lot better at time management being at Cambridge cause it does feel that everyone is so busy all of the time and the workload is such that you really need to be quite strict with yourself it terms of, um, you know, if you’ve got a deadline coming up you can’t, you can’t, just kind of, you can’t put it off, you’ve got to kind of get round to it and, you know, kind of do your best with it.","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70436235","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 EKSPOR, NILAI TUKAR, FOREIGN DIRECT INVESTMENT DAN UTANG LUAR NEGERI TERHADAP CADANGAN DEVISA INDONESIA TAHUN 2014-2019.","authors":"Arti Saleha, Heri Abrianto, M. Nasution","doi":"10.32722/ACC.V8I1.3877","DOIUrl":"https://doi.org/10.32722/ACC.V8I1.3877","url":null,"abstract":"ABSTRACT  \u0000This study aims to analyze the effect of Exports, Exchange Rates, Foreign Direct Investment and Foreign Debt on Indonesia's Foreign Exchange Reserves partially or simultaneously in the 2014 to 2019 period. The type of data used was secondary data obtained from the official website of Bank Indonesia, the Central Bureau of Statistics. And the Investment Coordinating Board. The analytical method used is multiple linear regression with a confidence level of 95%. The results indicate that Export partially has a significant positive effect on Foreign Exchange Reserves, Exchange Rate partially has a significant negative effect on Foreign Exchange Reserves, Foreign Direct Investment partially has a significant positive effect on Foreign Exchange Reserves and External Debt partially has a significant positive effect on Foreign Exchange Reserves. Simultaneously, all variables have a significant effect on Foreign Exchange Reserves by 88% while the remaining 12% is influenced by other factors outside of this research model. \u0000  \u0000Keywords: Exports, Exchange Rates, Foreign Direct Investment, Foreign Debt, Foreign Exchange Reserves \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk menganalisis pengaruh Ekspor, Nilai Tukar, Foreign Direct Investment dan Utang Luar Negeri terhadap Cadangan Devisa Indonesia secara parsial maupun simultan pada periode 2014 sampai 2019. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi Bank Indonesia, Badan Pusat Statistik dan Badan Koordinasi Penanaman Modal. Metode analisis yang digunakan adalah Regresi Linier Berganda dengan tingkat kepercayaan 95%. Hasil dari penelitian ini menunjukan bahwa Ekspor secara parsial berpengaruh positif signifikan terhadap Cadangan Devisa, Nilai Tukar secara parsial berpengaruh negatif signifikan terhadap Cadangan Devisa, Foreign Direct Investment secara parsial berpengaruh positif signifikan terhadap Cadangan Devisa dan Utang Luar Negeri secara parsial berpengaruh positif signifikan terhadap \u0000Cadangan Devisa. Dan secara  simultan, variabel Ekspor, Nilai Tukar, Foreign Direct Investment dan Utang Luar Negeri berpengaruh signifikan terhadap Cadangan Devisa sebesar 88% sedangkan sisanya sebesar 12% dipengaruhi oleh faktor lain di luar model penelitian ini. \u0000  \u0000Kata kunci: Ekspor, Nilai Tukar, Foreign Direct Investment, Utang Luar Negeri, Cadangan Devisa","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"16 8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90182610","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":"EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADA PEMERINTAH KOTA SIBOLGA","authors":"Jocelyn Sarah Gabriella Sinaga, S YusepP.SFriyaP., Herbirowo Nugroho","doi":"10.32722/ACC.V7I2.3552","DOIUrl":"https://doi.org/10.32722/ACC.V7I2.3552","url":null,"abstract":"EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADAPEMERINTAH KOTA SIBOLGA Jocelyn Sarah Gabriella Sinaga jocelynsarahgs@gmail.com Yusep Friya P. S yosep.friya@akuntansi.pnj.ac.id Herbirowo Nugroho herbirowo@rocketmail.com Program Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThis study aims to evaluate the accordance of financial statements of Government of Sibolgato the applicable Governmental Accounting Standards. The methodology of this study is appliedresearch and uses qualitative method. The object of this study is the recording and presentation of Financial Statement of Sibolga for 2017. Data used in this study contains primary data by interviewing parties related to the making of financial statements and secondary data in the form of financial statements themselves and theoretical articles. The data analysist used are selecting related documents and evaluating the reports’ accordance to the standard. This study shows that Government of Sibolga has applied accrual basis in the making of the financial statements, but it is not entirely correct according to the Governmental Accounting Standards. This happened due to several problems related to the application of accrual basis to the financial statements, which involve the accounting application, standards, and the lack of training and socialization done regarding the applicable Governmental Accounting Standards. KEYWORDS: ACCUAL BASIS, GOVERNMENTAL ACCOUNTING STANDARDS, FINANCIAL STATEMENT ABSTRAKPenelitian ini bertujuan untuk mengevaluasi kesesuaian laporan keuangan yang telah dibuatPemerintah Kota Sibolga dengan Standar Akuntansi Pemerintahan yang berlaku. Metodologi yang digunakan dalam penelitian ini adalah penelitian terapan dan bersifat kualitatif. Objek yang diteliti dalam penelitian ini adalah pencatatan dan penyajian LKPD Kota Sibolga Tahun Anggaran 2017. Data penelitian yang digunakan adalah data primer hasil dari wawancara dengan pihak yang berkaitan langsung dengan penyusunan LKPD dan data sekunder berupa LKPD Kota Sibolga dan artikel teoritis. Teknik analisis dilakukan dengan mengumpulkan data yang diperlukan dan mengevaluasi LKPD dengan SAP yang berlaku. Hasil penelitian menunjukkan bahwa Pemerintah Kota Sibolga sudah menerapkan basis akrual dalam penyusunan LKPD Kota Sibolga, namun belum sepenuhnya sesuai dengan SAP yang berlaku. Hal ini disebabkan karena adanya beberapa permasalahan terkait penerapan basis akrual pada LKPD Kota Sibolga yaitu aplikasi akuntansi, kebijakan akuntansi, serta kurangnya pelatihan dan sosialisasi terkait SAP berbasis akrual. Kata kunci: basis akrual, standar akuntansi pemerintahan, laporan keuang","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81381231","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 IMPLEMENTASI AUDIT INTERNAL PADA KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA PT BPR KRANJI KRIDA SEJAHTERA)","authors":"Leoni Dynka Eisano, Titi Suhartati, Novitasari Novitasari","doi":"10.32722/ACC.V7I2.3554","DOIUrl":"https://doi.org/10.32722/ACC.V7I2.3554","url":null,"abstract":"ABSTRACTThe purpose of this study was to determine the effectiveness of the implementation of internalaudits on the quality of financial statements. This research approach is qualitative. The study was conducted at PT. BPR. Kranji Krida Sejahtera (BPR) which is engaged in banking by focusing on MSME entrepreneurs to improve the economic level of small and medium-sized communities. The object of this research is PT BPR Kranji Krida Sejahtera. The data used are primary data consisting of interviews and secondary data in the form of financial statements. Data analysis techniques were carried out through three stages, namely data reduction, data display, and conclusion. The results of this study indicate the effectiveness of the implementation of internal audit at PT BPR Kranji Krida Sejahtera is still relatively low. The benefit of this research is that this research can be used as a basis for redeveloping the implementation of internal audit principles, especially for financial reporting and to be used as a basis for the appointment of internal auditors Keywords:Internal Audit, Implementation, Effectiveness, Financial Report  ABSTRAKTujuan penelitian ini untuk mengetahui efektivitas implementasi audit internal pada kualitaslaporan keuangan. Pendekatan penelitian ini bersifat kualitatif.Penelitian dilakukan pada PT BPR Kranji Krida Sejahtera yang merupakan Bank Perkreditan Rakyat (BPR) yang bergerak di bidang perbankan dengan berfokus pada pengusaha UMKM untuk meningkatkan tingkat perekonomian masyarakat kecil dan menengah.Objek penelitian ini adalah PT BPR Kranji Krida Sejahtera.Data yang digunakan adalah data primer berupa hasil wawancara dan data sekunder berupa laporan keuangan.Teknik analisis data yang dilakukan melalui tiga tahap yakni tahap reduksi data, tahap penyajian data, dan tahap penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa efektivitas implementasi audit internal di PT BPR Kranji Krida Sejahtera masih tergolong rendah. Manfaat dari penelitian ini yaitu penelitian ini dapat dijadikan landasan untuk mengembangkan kembali implementasi prinsip-prinsip audit internal khususnya terhadap pelaporan keuangan serta agar dijadikan landasan untuk penunjukkan auditor internal..Kata kunci: Audit Internal, Implementasi, Efektivitas, Laporan Keuangan","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90345890","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 RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT GUNUNG SALAK SUKABUMI DI SUKABUMI","authors":"Dedi Kustiawan","doi":"10.32722/ACC.V7I2.3550","DOIUrl":"https://doi.org/10.32722/ACC.V7I2.3550","url":null,"abstract":"ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT GUNUNG SALAK SUKABUMI DI SUKABUMIDedi KustiawanDeddy.koestiaone@gmail.coKomputerisasi Akuntansi, AMIK Citra Buana Indonesia ABSTRACTIn  the  development  of  today's  increasingly  advanced  world,  competition  between  onecompany and the other is getting tougher. Therefore, company management is required to carry outits activities more effectively and efficiently. In order to survive or even be able to develop in the competition, companies must understand the company's condition and performance. To find out the company's performance, an appropriate analysis is needed. And the media that can be used to assess company performance is financial statements. Based on the results of this study stated that the performance of the company PT GUNUNG SALAK SUKABUMI. in 2013 until 2015 when viewed from the Liquidity ratio from 2013 to 2015 the company was said to be liquid because the company was able to cover its current debt and was able to increase its liquidity. Judging from the company's Solvency ratio is not stable, because in 2013 to 2014 there was a decrease then from 2014 to 2015 increased. So that in 2014 the company's capital can cover its debts. While seen from the Profitability ratio that from year to year is not stable, this is due to an increase in profit that is not balanced with an increase in sales causing the ratio of gross profit margin and net profit margin to be unstable. If this is left then the inventory will eventually run out so that investors or owners of capital do not want to invest more capital into the company. While seen from the ratio of the company's activity from year to year has increased this is due to sales at this company is greater than assets, the greater this ratio will be better, so the company has increased. Keywords: liquidity, profitability, ratio ABSTRAKDalam perkembangan dunia saat ini yang semakin maju, persaingan antara perusahaan yangsatu dengan yang lainnya semakin ketat. Oleh karena itu, manajemen perusahaan dituntut untuk melaksanakan aktivitasnya secara lebih efektif dan efisien. Agar dapat bertahan atau bahkan mampu berkembang dalam persaingan tersebut, perusahaan harus memahami kondisi dan kinerja perusahaan. Untuk mengetahui kinerja perusahaan, maka diperlukan suatu analisis yang tepat. Dan media yang dapat dipakai untuk menilai kinerja perusahaan adalah laporan keuangan. Berdasarkan hasil penelitian ini menyatakan bahwa kinerja perusahaan PT GUNUNG SALAK SUKABUMI. pada tahun 2013 sampai dengan 2015 bila dilihat dari rasio Likuiditas dari tahun 2013 sampai dengan2015 perusahaan dikatakan likuid karena perusahaan mampu menutupi utang lancarnya dan mampumeningkatkan likuiditasnya. Dilihat dari rasio Solvabilitas perusahaan tidak stabil, karena pada tahun 2013 sampai 2014 terjadi penurunan kemudian dari tahun 2014 ke 2015 meningkat. Sehingga pada tahun 2014 modal perusahaan dapat menutupi utangnya. Sedangkan dilihat dari rasio Re","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"94 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77089422","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":"ANALISA PENERAPAN PERHITUNGAN REKONSILIASI FISKAL TERHADAP LAPORAN KEUANGAN KOMERSIAL PT XYZ PADA WILAYAH KERJA KANTOR PELAYANAN PAJAK PULO GADUNG","authors":"Deddy Dariansyah","doi":"10.32722/ACC.V7I2.3555","DOIUrl":"https://doi.org/10.32722/ACC.V7I2.3555","url":null,"abstract":"ABSTRACTThis research was conducted to determine the application of fiscal reconciliation calculations tocommercial financial reports at PT XYZ, because there are differences in calculations, especially profit with commercial accounting and taxable profit (fiscal). To bridge the differences in commercial financial reports and more efficient fiscal financial reports, fiscal financial reports are prepared together with commercial financial reports, which means that even though commercial or business financial reports are prepared based on business accounting principles, taxation provisions are dominant in the reporting process. financial statements. This research method uses a Qualitative Descriptive approach, which describes making a fiscal reconciliation report on PT XYZ's commercial financial reports, as well as collecting a number of other supporting data to get a clear picture of the facts about the state of the 2019 Financial Statements at PT XYZ. The results of this study are the calculation of the Reconciliation Report in the framework of calculating the Corporate Income Tax from the tax profit / loss statement for December 31, 2019 with the net profit before tax based on the calculation in the December 31 commercial income statement obtained by PT amounting to Rp. After calculating the fiscal reconciliation of the commercial income statement, PT XYZ's net income before tax is Rp. 10,315,000,000. Keywords : Fiscal Reconciliation, Commercial Financial Reports, Corporate Income Tax ABSTRAKPenelitian ini dilaksanakan untuk mengetahui penerapan perthitungan rekonsilasi fiskal terhadap laporan keuangan komersial pada PT XYZ, karena adanya  perbedaan perhitungan, terutama laba akuntansi komersial dengan laba kena pajak (fiskal). untuk menjembatani adanya perbedaan dalam laporan  keuangan  komersial  dan  laporan  keuangan  fiskal  yang  lebih  efisien,  maka  LaporanKeuangan fiskal disusun bersama dengan laporan keuangan komersial, yang berarti bahwa meskipun laporan keuangan komersial atau bisnis disusun berdasarkan prinsip akuntansi bisnis, tetapi ketentuan perpajakan dominan dalam proses pelaporan penyusunan laporan keuangan. Metode penelitian ini menggunakan pendekatan Deskriptif Kualitatif, yaitu mendeskripsikan tentang membuat laporan rekonsiliasi fiskal atas laporan keuangan komersial PT XYZ, serta mengumpulkan sejumlah data data pendukung lainnya untuk mendapatkan gambaran fakta-fakta yang jelas tentang hal keadaan Laporan Keuangan Tahun 2019 pada PT XYZ tersebut. Hasil penelitian ini perhitungan Laporan Rekonsiliasi dalam rangka perhitungan Pajak Penghasilan Badan dari laporan Laba/Rugi fiskal untuk 31 Desember 2019 dengan Laba bersih sebelum pajak berdasarkan perhitungan dalam laporan laba-rugi komersial 31 Desember yang diperoleh PT sebesar Rp 11.317.000.000,-. setelah dilakukan perhitungan rekonsilasi fiskal atas laporan laba rugi komersial, laba bersih sebelum pajak menurut fiskal yang dimiliki PT XYZ adalah sebesar Rp. 10.315.000.00","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81009768","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 FAKTOR YANG MEMPENGARUHI PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Fauziyah Fitriyanti Rachayu, Sabar Warsini, Sylvia Rozza","doi":"10.32722/ACC.V7I2.3553","DOIUrl":"https://doi.org/10.32722/ACC.V7I2.3553","url":null,"abstract":"ANALISIS FAKTOR YANG MEMPENGARUHI PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA Fauziyah Fitriyanti Rachayu fauziyahfrachayu@gmail.com Sabar Warsini sabar.warsini@akuntansi.pnj.ac.id Sylvia Rozza sylvia_rozza@yahoo.com  ABSTRACTThis research aims to  examine and analyse factors  that are affecting  tax planning oncompanies using effective tax rate as the indicator. The said factors are firm size, leverage, inventory intensity, profitability, and foreign income of a company. The sample of this study were 47 listedmanufacturing companies in Indonesia Stock Exchange (BEI) from the year 2014 to 2018. The tools used in this analysis were data panel regression, t test, F test, and the coefficient of determination. The result of this study shows that partially, firm size and profitability have positive effect on tax planning, while leverage and foreign income have negative effect. On the other hand, the result of this study also shows that inventory intensity doesn’t have any significant effect on tax planning. Moreover, the result of this study shows that the said factors simultaneously affected tax planning. Keywords: Tax Planning, Firm Size, Leverage, Inventory Intensity, Profitability, Foreign Income ABSTRAKPenelitian   ini   menguji   dan   menganalisis   faktor-faktor   yang   dapat   mempengaruhiperencanaan pajak perusahaan dengan indikator tarif pajak efektif. Faktor-faktor yang dimaksudadalah ukuran perusahaan, tingkat utang, intensitas persediaan, tingkat profitabilitas, serta pendapatan luar negeri suatu perusahaan. Sampel pada penelitian ini adalah 47 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada tahun 2014-2018. Alat analisis yang digunakan adalah regresi data panel, uji t, uji f dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan dan tingkat profitabilitas perusahaan memiliki pengaruh signifikan positif terhadap perencanaan pajak, sedangkan tingkat utang dan pendapatan luar negeri memiliki pengaruh signifikan negatif terhadap perencanaan pajak perusahaan. Di sisi lain, hasil penelitian menunjukkan bahwa intensitas persediaan tidak memiliki pengaruh yang signifikan terhadap perencanaan pajak. Selain itu, hasil penelitian juga menunjukkan bahwa faktor-faktor tersebut berpengaruh secara simultan. Kata kunci: Perencanaan Pajak, Ukuran Perusahaan, Tingkat Utang, Intensitas Persediaan, TingkatProfitabilitas, Pendapatan Luar Negeri ","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"203 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86417434","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":"PELAKSANAAN INVESTASI SUKUK DI INDONESIA: SEBUAH KAJIAN AKUNTANSI DAN REGULASI","authors":"Febriyadi Tri Hadmoko, Eko Hadi Kusuma, Amrie Firmansyah","doi":"10.32722/ACC.V7I2.3547","DOIUrl":"https://doi.org/10.32722/ACC.V7I2.3547","url":null,"abstract":"PELAKSANAAN INVESTASI SUKUK DI INDONESIA:  SEBUAH KAJIAN AKUNTANSI DAN REGULASI Febriyadi Tri Hadmoko yadi.hadmoko@gmail.com Eko Hadi Kusuma ehadi12@yahoo.com Amrie Firmansyahamrie.firmansyah@gmail.comJurusan Akuntansi, Politeknik Keuangan Negara STAN  ABSTRACTThis study aims to determine the implementation of SUKUK investment in Indonesia from accounting and regulation aspects. The research method used in this research is a qualitative method with content analysis. The steps are taken in this research use a literature study approach, namely bysearching various written or online sources in the form of books, archives, magazines, articles, ordocuments relevant to be identified, classified, and concluded. The data and information are then elaborated as a basis for research analysis. The results showed that SUKUK's treatment in Indonesia, as regulated in PSAK 110, has accommodated sukuk issuers and sukuk users' needs. Furthermore, the regulations for the issuance and implementation of SUKUK in Indonesia are adequate, but there is still a need to strengthen the legal framework by refining existing policies. The results of this study indicate that the government and companies issuing SBSN need to increase promotion and education to the public concerning SUKUK so that Indonesian citizens are expected to have an interest in investing through SUKUK. Keywords: Accounting, Law, sukuk ABSTRAKPenelitian ini bertujuan untuk mengetahui pelaksanaan investasi SUKUK di Indonesia dari aspek akuntansi dan regulasi. Metode penelitian yang digunakan dalam penelitian ini adalah metodekualitatif dengan analisis isi. Adapun langkah-langkah yang dilakukan dalam penelitian ini dengan menggunakan pendekatan studi literatur yaitu  dengan  melakukan pencarian terhadap berbagaisumber tertulis ataupun online baik berupa buku-buku, arsip, majalah, artikel, atau  dokumen- dokumen yang relevan untuk diidentifikasikan, diklasifikasikan, dan disimpulkan. Data dan informasi tersebut selanjutnya dielaborasi sebagai dasar analisis penelitian. Hasil penelitian menunjukkan perlakuan SUKUK di Indonesia yang diatur dalam PSAK 110 sudah mengakomodir kebutuhan penerbit sukuk dan pengguna sukuk. Selanjutnya, regulasi untuk penerbitan dan pelaksanaan sukuk di Indonesia sudah memadai namun masih perlu dilakukan penguatan kerangka hukum melalui penyempurnaan pokok kebijakan yang sudah ada. Hasil penelitian ini mengindikasikan Pemerintah dan Perusahaan penerbit SBSN perlu meningkatkan promosi dan edukasi kepada masyarakat tentang sukuk, sehingga masyarakat diharapkan memiliki minat untuk berinvestasi melalui SUKUK. Kata kunci: Akuntansi, Hukum, Sukuk.","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87068054","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":"PERAN KAP DALAM IMPLEMENTASI KURIKULUM KAMPUS MERDEKA","authors":"Imanta Tarigan, A. Muchtar","doi":"10.32722/ACC.V7I2.3546","DOIUrl":"https://doi.org/10.32722/ACC.V7I2.3546","url":null,"abstract":"PERAN KAP DALAM IMPLEMENTASI KURIKULUM KAMPUS MERDEKA Imanta Tarigan imanta.tarigan@akuntansi.pnj.ac.id Imanta.trg@jsa-akuntan.comKAP Joachim Poltak Lian & RekanAli Masjono ali.masjonomuchtar@akuntansi.pnj.ac.id Jurusan akutansi PNJ ABSTRACTThis qualitative research base on KAP Joachim Poltak Lian & Rekan experiences inconducting internship program with PNJ. The objective of the article is identify of probability ofexpanding internship program with PNJ by not only KAP but also other type of industries and also to identify the role of KAP in supporting Kampus Merdeka Curriculum. The result show, KAP plays a dominant role in supporting internship program where KAP has already started the supporting many students to learn and experiencing the real world. The curriculum has already support the need of KAP therefore, this link is possible to be expanded. Keywords: KAP Joachim Poltak Lian & Rekan, Internship, Kampus Merdeka, Kurikulum ABSTRAKArtikel ini merupakan hasil kajian dari pengalaman KAP Joachim Poltak Lian & Rekan danPoliteknik Negeri Jakarta dalam menjalankan program magang bagi mahasiswa. Tujuan dari kajian ini adalah untuk mengidentifikasi kemungkinan industri untuk berperan dalam implementasikurikulum kampus merdeka. Kajian ini dibuat dengan menggunakan metodologi kualitatip, dimana dalam pengolahannya melibatkan pihak KAP, PNJ, mahasiswa yang terlibat program magang yang dilakukan dalam satu fokus group discussion. Data dikumpulkan dari berbagai media dan sumber sumber resmi dari kementrian pendidikan dan kebudayaan dan diolah dengan menggunakan metode compare, contras dan sintesis. Hasilnya menyimpulkan bahwa kerja sama antara KAP dan PNJ telah mempelopori implementasi kurikulum kampus merdeka dan telah memberi manfaat bagi KAP, mahasiswa dan PNJ. Kata kunci: KAP Joachim Poltak Lian & Rekan, Internship, Kampus Merdeka, Currikulum","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83770280","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}