Owner (Riset dan Jurnal Akuntansi)
Not a member yet
1505 research outputs found
Sort by
Evaluasi Penerapan Kebijakan Pajak Natura Berdasarkan PMK Nomor 66 Tahun 2023
No full textThe Indonesian Government issued Minister of Finance Regulation Number 66 of 2023 as an implementing regulation of Government Regulation Number 55 of 2022. This new regulation aims to regulate the Income Tax treatment of income or compensation concerning work or services received in-kind. A study was conducted to evaluate the performance of PT. GXX in implementing the in-kind tax policy contained in PMK Number 66 of 2023. The research focused on examining the Company's tax system based on the principles contained in the Tax Control Framework. PT GXX operates in the logistics and offshore services sector, providing in-kind facilities to employees such as transportation, credit, accommodation in offshore locations, etc. The study was a single case study using a descriptive qualitative approach based on case studies. The evaluation results demonstrate that PT GXX can develop effective tax strategies by deeply understanding regulations and identifying areas impacted by the implementation of in-kind taxes. With substantial support from its tax consultants, the company can establish necessary control processes and document the entire tax implementation process. Proper division of duties and responsibilities and regular monitoring and internal audits can lead to a successful implementation of new tax regulations following the principles of TCF. Despite facing challenges such as a lack of government-provided socialization and training, PT GXX has shown its commitment to adopting TCF principles in implementing new tax regulations. Thus, this research provides recommendations for providing training to deepen tax knowledge further, create clear standard operating procedures, and maintain a proactive attitude and good communication between internal teams
Pengaruh Fee Audit, Time Budget Pressure, dan Pengalaman Auditor pada Kualitas Audit
Full text linkThe quality of audits performed by auditors is a type of assessment of auditor behavior, is shaped by factors originating from within and outside the auditor’s control. This study investigates the impact of audit fees, time budget pressure, and auditor's experience on the quality of audits. This study employs an associative quantitative research methodology to thoroughly investigate the relationship between audit remuneration, temporal constraints, and professional background on the caliber of audit quality. The research carried out at the Public Accounting Firm of Bali Province has been officially registered with the Indonesia Institute of Public Accountants (IAPI) in 2023. The primary focus of this study was on auditors. A purposive sampling strategy was employed to identify a sample of 48 participants for the research. The employed analysis technique is multiple regression analysis. The investigation indicates that audit fees and the auditor's experience enhance the caliber of audit quality, whereas time budget pressure diminish the caliber of audit quality
Evaluasi Peran Audit Internal dalam Penerapan Manajemen Risiko (Studi Kasus pada Kementerian Keuangan)
Full text linkAudit internal sebagai lini ketiga berperan untuk memastikan manajemen sebagai pemilik risiko dalam menerapkan manajemen risiko yang efektif. Tujuan penelitian ini untuk mengevaluasi peran audit internal yang dijalankan oleh Inspektorat Jenderal sebagai lini ketiga dalam penerapan manajemen risiko di Kementerian Keuangan. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan jenis studi kasus pada organisasi yang telah menerapkan kerangka Three Lines Model. Evaluasi audit internal atau Inspektorat Jenderal sebagai lini ketiga dalam penerapan manajemen risiko menggunakan KMK-322/2021 yang merupakan penyesuaian dari kerangka COSO Internal Control-Integrated Framework (COSO ICIF) dan peran audit internal yang disarankan oleh The Institute of Internal Auditors (IIA). Analisis penelitian ini menggunakan metode triangulasi dengan membandingkan hasil yang diperoleh dalam wawancara dan dokumen yang berkaitan untuk menerangkan substansi dari konteks masalah yang diteliti. Wawancara dilakukan kepada pengelola manajemen risiko dan auditor internal yang melakukan pengawasan terkait manajemen risiko. Sumber dokumen yang digunakan dalam analisis merupakan dokumen peraturan dan laporan kegiatan pengawasan manajemen risiko yang disusun audit internal. Hasil penelitian menunjukkan peran Inspektorat Jenderal sebagai lini ketiga telah mencakup seluruh komponen dan prinsip-prinsip pada COSO ICIF dan peran yang disarankan oleh IIA. Namun, masih terdapat peran yang perlu disempurnakan pada komponen penilaian risiko dan kegiatan pemantauan. Pada komponen penilaian risiko, Inspektorat Jenderal belum melakukan pengujian dalam keselarasan risiko fraud pada setiap level organisasi. Selanjutnya pada komponen kegiatan pemantauan, aktivitas pemantauan kepatuhan yang dijalankan masih terfokus pada level kantor pusat sehingga diperlukan perluasan ruang lingkup pengawasan pada level unit vertikal.
 
Analisis Efektifitas Sistem Jaminan Kuantitas Minyak dan Gas Bumi dalam rangka Peningkatan Keandalan Informasi Keuangan kepada SKK Migas berdasarkan COSO Framework: Studi Kasus pada Kontraktor Kontrak Kerja Sama
Full text linkThis research aims to answer the phenomenon of the implementation of the Oil and Gas Quantity Assurance System on the Cooperation Contractor (KKKS) to provide certainty that the production and lifting figures presented in the Financial Quarterly Report (FQR) can be traced (trace-able) and examined (audit-able) by analyzing the effectiveness of the oil and gas quantity assurance system in order to increase the reliability of financial information to SKK Migas based on the COSO Framework. This research uses a strategy in the form of a case study (single case study) using a single unit of analysis. Data obtained from semi-structured interviews, observations, company documents. This research uses qualitative descriptive analysis. The results on the analysis of the effectiveness of the quantity assurance system based on the COSO Internal Control - Integrated Framework have fulfilled the indicators that have been determined on the 5 components of COSO (Control Environment, Risk Assessment, Control Activity, Information and Communication & Monitoring Activity), as follows, the company already has a code of conduct and the existence of an ethics committee formed, then from top management has also determined the company's objectives both the Company's objectives in general and the objectives for the implementation of this quantity assurance system and have been communicated to all employees of the company, coupled with the development of infrastructure through the technology system used as a control tool, and all matters related to policies and procedures are well documented and have been communicated to all company employees either by email or letter of interoffice-correspondence, then monitoring activities on this quantity assurance system have also been included in the jobdesc in accordance with the principle of continuous improvement. The implementation of the quantity assurance system based on the 5 components of the COSO Framework has fulfilled the indicators that have been determined but based on the results of the interview with the personel internal company for the next implementation of the quantity assurance system, it is necessary to separate between executor and assessor to maintain segregation of duties
Compliance Risk Analysis in the Internal Supervision by Government Internal Supervisory Apparatus (APIP)
Full text linkThis study aims to identify compliance risks within internal supervision activities, analyze the root causes, and formulate effective mitigation strategies. The research was conducted on the Government Internal Supervisory Apparatus (APIP) at Ministry X. The sampling technique used was purposive sampling, with a sample size of 5 key informants responsible for internal supervision. The method employed was a qualitative approach with a case study design. Descriptive analysis was supported by primary data obtained through in-depth interviews and Focus Group Discussions (FGD). The main findings of this study indicate that non-compliance with audit procedures, financial statement reviews, and budget plan reviews is primarily caused by disproportionate workloads, time constraints, and inadequate resource allocation. The impact of this non-compliance includes a decline in the quality of supervision outcomes and the institution's credibility. The conclusion of this study underscores the importance of implementing comprehensive mitigation strategies, including setting priorities within work procedures, forming teams that are competent and appropriately matched to the workload, and enhancing coordination among supervisory units. The implementation of these strategies is expected to improve compliance with work procedures and enhance the quality of internal supervision in the public sector
Peran Artificial Intelligence dalam Perpajakan terhadap Kepatuhan Wajib Pajak E-Commerce: Literasi Digital sebagai mediator
Full text linkIn Indonesia, the development of AI technology is very rapid. This technology has been used by various sectors, one of which is the taxation sector. Even though AI has been implemented in the tax system, the use of this technology has not been maximized due to limited digital literacy among MSMEs, especially e-commerce taxpayers. The purpose of this study is to determine the effect of artificial intelligence in the taxation aspect on tax compliance with digital literacy as a mediator. The population of this study was all MSME actors who make sales through e-commerce in Kediri. The sampling technique used non-probability using the voluntary sampling method, the number of samples used was 64 respondents. The data obtained was then processed using SmartPLS software. The results of this study indicate that AI-based tax services and E-commerce Tax have an influence on digital literacy. While literasi digital also has a relationship with compliance, AI-based tax services and E-commerce Tax have no relationship with compliance. Based on the results of the path coefficient analysis, it is known that there is an indirect influence of AI-based tax services and E-commerce Tax on taxpayer compliance through literasi digital. This study concludes that while AI-based tax services and E-commerce Tax do not directly influence taxpayer compliance, they play a crucial role in enhancing digital literacy, which in turn positively impacts compliance. Therefore, improving taxpayer digital literacy through AI-driven tax education could be a key strategy to foster greater compliance among MSME actors
Apakah Sustainability Reporting Penting Bagi Kinerja Perusahaan?
Full text linkPenelitian ini menginvestigasi hubungan antara laporan keberlanjutan dan kinerja bisnis dengan menggunakan kepemilikan keluarga sebagai variabel moderasi. Dengan menggunakan teknik purposive sampling, 279 perusahaan non-finansial yang terdaftar di BEI tahun 2022 dipilih sebagai sampel penelitian berdasarkan ketersediaan laporan keberlanjutan dan laporan tahunan. Hasil penelitian menunjukkan bahwa transparansi pelaporan dapat meningkatkan kepercayaan stakeholder dan reputasi perusahaan, serta pelaporan keberlanjutan secara signifikan meningkatkan kinerja perusahaan yang diukur dengan Tobin's Q. Kesimpulannya, meskipun pelaporan keberlanjutan penting untuk kinerja perusahaan, pengaruhnya dalam konteks bisnis keluarga memerlukan regulasi dan insentif tambahan untuk meningkatkan kualitas pelaporan dan kinerja yang berkelanjutan.
This study investigates the relationship between sustainability reporting and business performance using family ownership as a moderating variable. Using a purposive sampling technique, 279 non-financial companies listed on the IDX in 2022 were selected as research samples based on the availability of sustainability reports and annual reports. The results show that reporting transparency can increase stakeholder trust and corporate reputation, and sustainability reporting significantly improves firm performance as measured by Tobin's Q. In conclusion, while sustainability reporting is important for firm performance, its influence in the family business context requires additional regulation and incentives to improve reporting quality and sustainable performance
Internalisasi Nilai Budaya Sipakatau dalam Akuntansi Pertanggungjawaban Sosial
Full text linkBusinesses play a significant role in addressing current environmental issues. Corporate Social Responsibility (CSR) represents a company’s commitment to economic (profit), social (people), and environmental (planet) principles. This study examines the implementation of social accountability accounting based on sipakatau values and CSR practices at PT Semen Bosowa Maros. Sipakatau, a core value of Bugis culture, emphasizes respect and recognition of others. As a societal norm, sipakatau serves as a behavioral guide, including in business practices. This study uses a qualitative method with an ethnomethodology approach, involving interviews, observations, and documentation. The findings reveal that sipakatau values are reflected in consultations (mappatabe) with local communities before making decisions that could impact their social and environmental systems. CSR practices at PT Semen Bosowa Maros not only benefit the company but also contribute to the sustainability of community life. CSR rooted in sipakatau fosters synergy between businesses, communities, and the environment. Support from both internal and external stakeholders is crucial for a company’s legitimacy. Therefore, sipakatau values are highly relevant and should be integrated as guiding principles in corporate social responsibility initiatives
Carbon Tax, Green Innovation, and Sustainable Development: Evidence from a Systematic Literature Review
Full text linkThis study employs a Systematic Literature Review (SLR) using the PRISMA framework to examine the role of carbon tax in fostering green innovation and advancing sustainable development. A total of 40 peer-reviewed articles published between 2015 and 2025 were analyzed from major databases including Scopus, Web of Science, and Google Scholar. The findings reveal that the carbon tax not only functions as a fiscal instrument to reduce carbon emissions but also acts as a catalyst for corporate green innovation and environmental disclosure practices. Three dominant themes emerged: (1) the effectiveness of carbon tax in reducing emissions and strengthening fiscal capacity, (2) its influence on corporate strategies to promote green technology and sustainable business models, and (3) its contribution to achieving the Sustainable Development Goals (SDGs), particularly in developing economies. While the carbon tax shows significant potential, challenges such as policy inconsistency, institutional weakness, and industrial resistance remain obstacles to its full implementation. The review offers guidance for policymakers to integrate fiscal and innovation policies toward sustainable growth
Bid Ask Spread, Market Value, Variance Return Terhadap Holding Period: (Faktor Determinan Periode Menahan Saham)
No full textThis study aims to analyse the impact of bid-ask spread, market value, and variance return on the stock holding period. The bid-ask spread is a measure of transaction costs and liquidity. The market value reflects the size and stability of the company. Finally, the variance return shows the level of stock volatility. The data analysis was conducted on several energy sector companies traded on the stock market between 2019 and 2021. The research method employs descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and determination coefficient testing. The results demonstrated that bid-ask spread and market value exert no significant influence on the holding period. Conversely, variance return has a significant negative effect on the holding period, indicating that the higher the variability of a stock's return, the shorter the stock's holding period by investors. This finding indicates that return volatility is an important factor that investors consider when deciding the duration of stock ownership. This study provides implications for investors to pay more attention to the level of stock volatility in their investment strategy and for market regulators to manage volatility to support better market stability