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Faktor-Faktor Yang Memengaruhi Perubahan Laba Pada Perusahaan Perbankan
Get PDFProfit changes is the fluctuation of the profit company earned at a certain period. Companies naturally want their profit to grow every period, so as banking companies. This matter happen because of various factors. This research uses non-performing loan, loan to deposit ratio and dividend payout ratio as variables, with the purposes of seeing the impact of non-performing loan, loan to deposit ratio and dividend payout ratio partially and simultaneously on profit changes of banking companies. This research has 47 banking companies that are recorded on the Indonesia Stock Exhange as its population, and with the use of purposive sampling technique, the amount of sample of this reseach is 11 banking companies. This research uses quantitative method with secondary data which is financial report that is collected by using documentation method. Data analysis methods used in this research are descriptive analysis, classical assumption test, multiple linear regression analysis. Through the T test, the results are non-performing loan has no significant impact on profit changes, loan to deposit ratio has no significant impact on profit changes and dividend payout ratio has significant impact on profit changes. Through the F test, it was found that non-performing loan, loan to deposit ratio and dividend payout ratio simultaneously has no significant impact on profit changes. From the result of the coefficient of determination, it is said that these three variable only describe 4,5% of profit change, with other 95,5% being describe by other variable
PEMAHAMAN PENGGEMAR KOREAN POP ATAS BEA MASUK PEMBELIAN MERCHANDISE
Get PDFThe latest regulatory policies related to import activities are the government's solution to increasing the welfare of domestic entrepreneurs. So with the enactment of a new regulation, namely PMK No. 199/PMK.010/2019, it is hoped that it can reduce the number of imported goods so that people can choose to buy domestic products. In implementing PMK No. 199/PMK.010/2019 pros and cons arise among the public, including Korean POP (Carat) fans. Therefore, the purpose of this study is to find out the understanding of Korean POP (Carat) fans regarding regulations, tax rates, calculations, and import duty payment systems in buying merchandise. As well as, to find out the interest of Korean POP (Carat) fans in buying merchandise after the enactment of new regulations. This type of research is a qualitative research with a phenomenological approach. The type of data used in this research is primary data. The research population is people who have bought Korean merchandise. The sampling method is through the convenience sampling method which is in accordance with the research criteria, namely fans who have purchased merchandise at least once after the enactment of PMK No 199/PMK.010/2019. Data was obtained by distributing questionnaires and conducting interviews with 20 informants. The results of this study indicate that the increase in tariffs raises objections among Korean POP (Carat) fans in buying merchandise because they do not understand the new regulations and official merchandise is only produced in South Korea. However, the increase in import duty rates has not reduced the interest of Korean POP (Carat) fans in buying merchandise. They prefer to buy merchandise through e-commerce or through entrusted services to avoid taxes
Analisis Potensi Pajak Daerah dengan Pendekatan Makro-Mikro di Kota Serang
Get PDFThe development of hotel taxes and restaurant taxes in the city of Serang in the last 5 years has shown a decline. In the last 2 years, namely 2022 and 2021, there has been a negative trend, aka a decrease in the percentage of revenue realization. This is not the same as data for 2020, 2019 and 2018, which shows a positive trend in its realization. The research method used is a quantitative method using secondary data obtained from the offices of BAPENDA, BPKAD and DINKOP UKM. This study uses 2 macro and micro approaches, namely the macro approach using trend analysis linked to the realization of annual taxes, then the micro approach uses secondary data originating from DINKOP UKM on the basis of calculating multiplying the estimated annual turnover of the taxpayer against the effective tax rate. The analytical tool used is trend analysis based on the time series method. The results of the study show that based on the macro approach, the potential for hotel tax and restaurant tax revenues is projected to be very large, this is in line with the results of the micro approach. This shows that the two types of taxes make a sizable contribution to regional tax revenues, provided that the realization can proceed properly so that the amount of local tax revenue collected is in accordance with projections
Implementasi Isak 35 Dalam Pelaporan Keuangan Masjid Al-Hajj
Get PDFMosques as public entities need good financial management. As a form of transparency and public accountability to the people. In its implementation, management is only managed simply, only recording income and expenses that occur at a certain time and submitting it as a report to the people. This form of transparency is manifested in the form of financial reports as an effort to be financially accountable to the people. This research is a field research with a qualitative descriptive approach and data was collected through direct observation, interviews with the management of the Al-Hajj Mosque. The results of the study show that the Al-Hajj Mosque keeps records based on income and expenses only without any grouping of accounts. The mosque's financial receipts come from local government subsidies, community donations and charity boxes which are distributed every Friday prayer. As for the mosque's financial expenses to finance operational expenses as well as incentives and fees. the management of the al-Hajj mosque does not know about the ISAK 35 standard, so that the presentation of the mosque's financial reports is not up to standard. The preparation of financial reports is still oriented towards the preparation of cash flow statements, where the financial reports are still only cash receipts and disbursements. Therefore researchers try to provide an overview related to ISAK 35 and implement standardized mosque financial reporting. The assets owned by the al-Hajj mosque cannot be fully described. The nominal value of the land and buildings owned is not included because this mosque is owned by the local government. The board only manages cash and cash equivalents originating from resource providers. As for debt, this mosque has no debt for the construction or operation of the mosqu
Management Earning Forecast dan Analyst Forecast : Sebuah Studi Meta Analysis
Get PDFManagement earnings forecast (MEF) is information that is needed by users of accounting information, therefore MEF must be precise and transparent so that it is relevant for decision making. An analyst also relies on MEF as one of the information as a basis for making the right estimate. MEF's research on forecasting corporate earnings by analysts is carried out in various industries, so a meta-analysis is needed to prove whether management's earnings forecasts consistently affect analysts' forecasts. The sample in this study are 8 journals that discuss management earnings forecasts on analyst forecasts from 1987 to 2020. The results of the heterogeneity test with meta-analysis show a p-value of 0.013, which means that the sampling error is relatively high. The results of the correlation analysis calculations show a p-value of 0.012 which means that the MEF in analyst forecasts is heterogeneous. Heterogeneous research results are caused by differences in the samples used in the study. Some studies use quarterly reports as samples and some use annual reports as samples
Analisis Partisipasi Masyarakat dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Puhpelem)
Get PDFThis study aims to determine community participation in paying Land and Building Tax, including to find out the elements of opportunity, willingness, and ability of village communities to pay Land and Building Tax. Qualitative descriptive method was applied in this study with primary data sources. Direct interviews were carried out with village officials and village tax payers to obtain the necessary data. The results of the study show that community participation can grow and develop based on three main elements, including opportunities that are wide open for the community to participate in paying Land and Building Tax in Puhpelem Village, this means that the SPPT has been submitted to taxpayers in a timely manner by the Village Office Pupelem, the lack of willingness of the Pupelem Village community to pay taxes is not only caused by economic factors, but also caused by SPPT which contains incorrect data listed. In paying land and building tax, the ability of the people of Puhpelem Village is said to be good
Analisis Motivasi Lembaga Pemeringkat ESG (Yayasan Kehati) Dalam Proses Perumusan ESG Index: Institutional Logics
Get PDFPenelitian ini bertujuan untuk mengeksplorasi penerapan logika kelembagaan dan kepemimpinan implisit terhadap motivasi Yayasan Kehati dalam merumuskan Indeks ESG (Environment, Social, Governance) yang berbeda dibandingkan dengan lembaga pemeringkat ESG lainnya. Penelitian ini bertujuan memberikan kontribusi dalam bidang akademik guna pengembangan literatur terkait konsep Institutional Logics dan Implicit Leadership Theory serta penyempurnaan untuk penelitian selanjutnya yang masih terbatas. Studi kasus digunakan sebagai strategi penelitian dengan pendekatan penelitian kualitatif dan single unit of analysis yaitu Yayasan Kehati. Motivasi Yayasan Kehati dalam merumuskan indeks ESG yang berbeda dibandingkan dengan lembaga pemeringkat lainnya dilatarbelakangi oleh (1) praktek “coupling” dan “decoupling” ditemukan dalam proses perhitungan skor dan perumusan indeks, “coupling” terindikasi pada proses penyusunan Standar Operasional Prosedur (SOP) Index Scoring Kehati dengan mengadaptasi regulas eksternal (GRI, SASB, UN PRIS, dan POJK 51/2017), sedangkan “decoupling” ditunjukkan pada proses pengambilan keputusan dalam mendefinisikan Indeks ESG oleh para aktor; (2) terdapat multiple logics yang ditunjukkan selama proses penilaian dan pengindekan (professional, market, self-regulatory, dan sustainability logics); (3) pada saat yang sama, competing logics juga ditemukan selama proses ini (aktor yang mengelola proses perhitungan skor dan perumusan indeks, SOP ESG Index Scoring, dan rutinitas dalam proses pemilihan, penilaian, penyaringan, dan peninjauan emiten); dan selain itu, (4) dominant logic juga ditemukan sebagai kontribusi professional logics dalam proses ESG index scoring oleh para aktor di Yayasan Kehati. Selain itu, persepsi, interpretasi, dan tindakan para aktor yang mengelola Indeks ESG di Yayasan Kehati dimotivasi oleh perilaku kepemimpinan implisit berdasarkan 4 (empat) faktor kepemimpinan: dukungan, fasilitas kerja, fasilitas interaksi, dan penekanan tujuan. Dengan mengetahui motivasi Yayasan Kehati dalam menghasilkan pemeringkatan ESG yang berbeda dibandingkan dengan lembaga pemeringkat ESG lainnya, hal ini bertujuan untuk mendorong investasi yang berkelanjutan, memperoleh kepercayaan investor (baik calon investor maupun investor yang sudah ada) yang diharapkan akan mendapatkan keyakinan yang memadai dalam mengambil keputusan investasi serta menjadi pengembangan praktik bisnis bagi lembaga pemeringkat ESG di masa yang akan datang
Pemanfaatan AEOI untuk Meningkatkan Kepatuhan Wajib Pajak High Wealth Individual dalam Program Pengungkapan Sukarela
Get PDFUtilization of Automatic Exchange of Information (AEOI) data is expected to be able to encourage taxpayers are willing to take part in the Voluntary Disclosure Program (PPS) by disclosing assets that have never been reported in the Annual Tax Return or Tax Amnesty. This study aims to evaluate the effectiveness of AEOI in increasing High Wealth Individual (HWI) Taxpayer compliance during the PPS period at KPP X. This research is important to do because there are differences in the results between research conducted before and after the period of utilization of AEOI data by DGT starting in 2020. In addition, AEOI data, which is considered to be able to improve tax compliance, has several challenges in its utilization, namely data synchronization and rejection by taxpayers. The effectiveness of data utilization is measured using the CIPP Evaluation Model. This research is qualitative with a case study approach. Data collection was carried out through interviews with Account Representatives (AR) and analyzing the data and reports provided by KPP X. The results showed that there were several obstacles in the utilization of AEOI data, especially the accuracy of the data which required adjustments. Utilization of AEOI data effectively increases the participation of HWI Taxpayer in PPS. The tax paid by HWI Taxpayer who has AEOI data is higher than HWI Taxpayer who does not have AEOI data. This success was influenced by several factors, namely synergy and support from colleagues; high tax awareness and ability to pay and concrete power of AEOI data
Peningkatan Kapabilitas Internal Audit Instansi Pemerintah
Get PDFIn implementing supervisory duties, internal auditors must have capabilities that consist of capacity, authority, and competency. The level of capability is measured using six elements of the Internal Audit Capability Model. This study aims to determine the efforts to strengthen the Inspectorate General of Ministry X in achieving level 4 capability of Government Internal Supervisory Apparatus. Internal audit capability level 4 is an excellent assurance of governance, risk, and control from the organization. Therefore, the role of internal auditor as a strategic counterpart is needed. Furthermore, obstacles and challenges were analyzed and evaluated for this Inspectorate General of Ministry X. The research used a qualitative method with a case study approach. Document reviews and interviews are used to collect the data. The results showed that several efforts had been made to improve internal audit capability based on BPKP Regulation No. 8 of 2021 concerning Capability Assessment of Government Internal Supervisory Apparatus. However, there is still an element of Internal Audit Capability Model at level 3 based on the self-assessment results, while others have not fully met the infrastructure for level 4. It is necessary to evaluate for three consecutive years and implement Enterprise Risk Management comprehensively. Thus internal auditor can utilize Enterprise Risk Management for its supervisory activities. The results of this study can also contribute to other institutions that are working to achieve internal audit capability level
Memahami Toleransi Risiko Finansial di Kalangan Investor Muda
Get PDFThis study aims to empirically examine the effect of self-esteem and financial literacy on financial risk tolerance. In addition, this study also examines the relationship between financial risk tolerance and investment decisions. This type of research is quantitative causality with 68 respondents who were used as research samples through distributing questionnaires to investors in Kebumen Regency. The research hypothesis was tested using Structural Equation Modeling (SEM) with the help of WarpPLS version 8.0 software. The results of this study indicate that self-esteem has a positive effect on financial risk tolerance and financial risk tolerance has a positive effect on investment decisions. However, research cannot prove that financial literacy has an effect on financial risk tolerance. These findings indicate that investors in the current era tend to make stock investment decisions based solely on their perceptions, therefore, socialization and early education about stock investment is very important so that prospective investors can experience definite benefits from the stock investments they made.