ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF INTEREST RATE, INFLATION RATE AND RUPIAH EXCHANGE RATE ON INVESTMENT RESULTS IN SHARIA LIFE INSURANCE COMPANIES IN INDONESIA
Get PDFThis study aims to analyze the effect of interest rates, inflation rates and the rupiah exchange rate on investment returns in Islamic life insurance companies in Indonesia in 2016 – 2020. The data collection in this study used secondary data obtained from the Islamic Non-Bank Financial Industry (IKNB Syariah), and Bank Indonesia. The research method used is quantitative with a causal approach. The analytical tools used are: Eviews software version 10. The results of this study indicate that: First, interest rates have a positive and insignificant effect on investment returns, second, inflation rates have a negative and significant effect on investment returns. Third, the Rupiah Exchange Rate has a negative and significant effect on investment returns. The implications of this research show that. The low interest rate in 2020 makes the decline in investment returns also decrease in 2020. In addition, the negative impact of the inflation rate on investment returns is because high inflation will increase the risk of investment returns, if the risk of investment returns is high, Islamic life insurance companies will transfer funds to other insurance instruments. As for the weakening of the rupiah exchange rate, insurance companies will reduce the allocation of capital to investment, if the allocation of investment capital decreases, it will reduce the investment returns they get
THE EFFECT OF CAPITAL STRUCTURE, LIQUIDITY, AND PROFITABILITY ON COMPANY VALUE WITH COMPANY SIZE AS A CONTROL VARIABLE
Get PDFThis study aims to determine the effect of capital structure, liquidity, and profitability on the value of mining companies listed on the Indonesia Stock Exchange for the period 2019–2021, with company size as the control variable. The research was conducted using quantitative techniques. Share prices and financial statements of mining companies from 2019 to 2021 are the data sources. Used multiple linear regression to analyze the data. According to the study findings, company size has a sizable positive impact on company value as assessed by PBV for mining industry companies for the period 2019–2021. Profitability is measured by ROA, and part of the capital structure is determined by the debt equity ratio. Meanwhile, liquidity is measured by the current ratio, which has no significant negative effect on company value, measured by PBV in mining sector companies for the 2019-2021 period. Prove simultaneously that company size has a significant positive effect on company value as measured by PBV in mining sector companies listed on the Indonesia Stock Exchange for the 2019–2021 period. Firm size is measured by the debt equity ratio, liquidity is measured by the current ratio, profitability is measured by ROA, and company size is measured by the company
OPERATIONAL SUSTAINABLE PERFORMANCE AND TAX AVOIDANCE: EVIDENCE FROM INDONESIA
Get PDFTax is one of the main sources of state revenue imposed on the people based on the applicable law. In practice, problems related to tax collection in Indonesia often occur, one of which is the practice of tax avoidance by companies by exploiting loopholes in tax regulations. One of the factors suspected to be related to tax avoidance is sustainability performance. This study aims to analyze the relationship between OSP and tax avoidance in companies listed on the Indonesia Stock Exchange for the energy, consumer non-cyclicals and consumer cyclicals sectors.
This research analyzes companies in the energy sector, consumer non-cyclicals and consumer cyclicals from 2019-2021 and obtained a sample of 106 company-years. To control company characteristics and governance factors that can affect tax evasion, the study used control variables for firm size and institutional ownership. Estimation is done by the OLS method.
The results of the study show that operational sustainability performance has a negative effect on tax evasion. This shows that the operational dimension of sustainability performance results from a sense of corporate responsibility to stakeholders, so that the better the operational sustainability performance indicates the better the company's responsibility to stakeholders, including in terms of paying taxes. Under these conditions, companies will be more obedient in paying taxes and minimize tax evasion effort
THE EFFECT OF TAX PLANNING AND INTELLECTUAL CAPITAL ON FIRM VALUE (Case Study on Food and Beverage Companies Listed on The Malaysia Exchange in 2019-2021)
Get PDFThe purpose of this study is to determine the effect of tax planning and Intellectual Capital on Firm Value in manufacturing sektor companies with the food and beverage sub-sektor listed on the Malaysia Stock Exchange. The sampling technique used multiple linier regression analysis with a sampling technique that is purposive sampling with with a sampling of 39 samples. The study uses the SPSS 22 analysis tool. The results showed that (1) tax planning had no significant effect on firm value, (2) Intellectual Capital had an effect positive on firm value
PENDAMPINGAN AKUNTANSI BAGI KOPERASI TABUR BENIH MELATI SUBANG
Get PDFPemerintah pada tahun 2020 memulai untuk memodernisasi koperasi, agar koperasi terus berkembang. Target koperasi modern tahun 2021 sebanyak 100 koperasi, diantaranya 40 koperasi pangan. Salah satu koperasi pangan yang berada di Kabupaten Subang adalah Koperasi Tabur Benih Melati (TBM). Koperasi Tabur Benih Melati merupakan koperasi produsen yang menghasilkan benih padi yang sudah dipasarkan ke daerah-daerah di Indonesia.
Kegiatan Koperasi Tabur Benih Melati telah berjalan dengan baik. Namun masih terdapat masalah yang dihadapi, salah satunya yaitu pembuatan laporan keuangan belum efektif dan efisien. Untuk itu, pemerintah melalui Kementerian Koperasi dan UMKM terus mendukung perkembangan koperasi dengan mengadakan pendampingan koperasi. Pendampingan ini dilakukan dengan menggunakan metode advokasi, yang lebih difokuskan kepada masalah pilar keuangan, yang meliputi reviu laporan pertanggungjawaban RAT tahun 2020 dan laporan keuangan bulan September 2021, dan pembinaan SDM Koperasi di bidang Akuntansi
FINANCIAL GOVERNANCE AND INTERNAL CONTROL SYSTEM OVERVIEW IN PIONEER VILLAGE-OWNED ENTERPRISES
Get PDFThis study aims to examine financial governance and the internal control system of Village Owned Enterprises (Bumdes). This issue became important with the attention of various groups after the issuance of the Village Law Number 6 of 2014. This research is an exploratory study using a qualitative approach, and data collection using interview techniques. The results of the study show that the village-owned enterprises Barokah Handayani has a budgeting and planning process, but limited to profit target plan. Bumdes has regular bookkeeping and business reporting but the reports are not in accordance with financial reporting standards. Bumdes in business management and financial governance, has been in accordance with the principles of Bumdes Management namely cooperative, emancipation, transparent, accountable and sustainabl
THE EFFECT OF TAXPAYER AWARENESS, MORAL RESPONSIBILITY, EFFECTIVENESS PROGRAMME OF SAMSAT BULAT, AND PERCEPTIONS OF FISCUS SERVICE PERFORMANCE ON MOTOR VEHICLE TAXPAYER COMPLIANCE
Get PDFThis study aims to determine the effect of taxpayer awareness, moral obligation, effectiveness of the mobile samsat program, and perceptions of tax service performance on taxpayer compliance in the Karawang Regency area. This type of research uses a quantitative approach with convenience sampling technique. The data used in this study is primary data in the form of questionnaires distributed to motorized vehicle taxpayers in the Karawang Regency area. This study uses multiple linear analysis and regression models using the classical assumption test. The results of partial hypothesis testing prove that the moral obligation and effectiveness of the mobile Samsat program have a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, taxpayer awareness and perception of tax service performance have no significant effect on motor vehicle taxpayer compliance. The results of the study simultaneously show that taxpayer awareness, moral obligation, effectiveness of the mobile samsat program, and perceptions of tax service performance have a positive and significant effect on motor vehicle taxpayer compliance with a coefficient of determination of 35.2% while the remaining 64.8% is explained by other factors not examined
ANALYSIS OF PERFORMANCE MEASUREMENT OF THE WALAGRI INSAN MANDIRI COOPERATIVE BASED ON THE BALANCED SCORECARD IN 2021
Get PDFThis study aims to assess the performance of the Walagri Insan Mandiri Subang Cooperative using the Balanced Scorecard, namely the Financial Perspective, Internal Business Process Perspective, Learning and Growth Perspective, and Customer Perspective. This research method uses a descriptive method with a quantitative research type. Retrieval of data using secondary data. The data collection techniques used in this study were documentation techniques and literature studies by searching for data from the Subang Cooperative Office on the RAT (Annual Meeting of Members) of the Subang Insan Mandiri Cooperative. This analysis uses a research variable, namely Measuring Cooperative Performance. The results of this research show that the performance of the Walagri Insan Mandiri Subang Cooperative, namely the Financial perspective is stated to be healthy, the Internal Business Process perspective is stated to be healthy, the learning and growth perspective is stated to be healthy, and the perspective of customers (members) is stated to be unhealthy indicating that there has been an increase and decrease
THE INFLUENCE OF TAX KNOWLEDGE, TAXPAYER AWARENESS, TAX AVOIDANCE AND TAX SANCTIONS ON COMPLIANCE WITH PAYING MOTOR VEHICLE TAXES IN SUBANG CITY
Get PDFThe purpose of this study was to determine the effect of tax knowledge, taxpayer awareness, tax avoidance, tax sanctions on compliance with paying motor vehicle taxes. The model used is a Quantitative approach. The sample used was taxpayers in the city of Subang as many as 100 respondents. data collection instruments using primary data. Primary data is obtained using a questionnaire or questionnaire. The analysis method used is validity test and reliability test. Normality test, Multicolonierity Test, and Heteroscedasticity Test. The data analysis technique used in this research is Multiple Linear Regression Analysis, T test, F test and coefficient of determination. The results of partial hypothesis testing show that the variables of tax knowledge, taxpayer awareness, tax sanctions have an effect on motor vehicle taxpayer compliance, while tax avoidance has no effect on motor vehicle taxpayer compliance. And simultaneously the influence of tax knowledge, taxpayer awareness, tax avoidance, tax sanctions has a positive effect on awareness of paying motor vehicle taxes
