JRAB: Jurnal Riset Akuntansi & Bisnis
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Analisis Efektivitas Penggunaan Anggaran Belanja Langsung Terhadap Anggaran Berbasis Kinerja Pada Kantor Kecamatan Medan Helvetia
No full textThis study aims to find out the implementation used in the budget directly to the performance-based budget and to analyze the effectiveness of the budget directly against the performance-based budget at the Medan Helvetia Subdistrict office. The data source of this study is sourced from secondary data, namely data obtained from documents and archives obtained from the Medan Helvetia District Office. While the data collection techniques in this study are carried out by observation, interview and documentation studies. The data analysis technique used is a comparative descriptive analysis that uses the preparation of performance-based direct spending budgets set by the general bureau and secretarial equipment of Medan Helvetia Subdistrict.The results of research obtained the Use of Budget and Expenditure of the Medan Helvetia Subdistrict Office are quite effective. Budget and spending effectiveness ratio from 2019 effectiveness ratio of 84.22%, in 2020 effectiveness ratio of 93.33%, in 2021 effectiveness ratio of 97.7%
Bisakah Hasil Pemeriksaan Menjadi Data Baru Yang Belum Terungkap?
No full textData baru (novum) bisa menjadi dasar penetapan pajak baru ketika wajib pajak (WP) sudah ditetapkan pajak sebelumnya untuk tahun pajak yang sama. Ketika WP melakukan reorganisai, dan ada kompensasi kerugian yang tidak diakui oleh Direktorat Jenderal Pajak (DJP) karena adanya novum, maka terjadi sengketa antara WP dan DJP mengenai pengertian novum. Dengan menggunakan kasus pada Putusan Pengadilan Mahkamah Agung (MA) tentang novum dan hubungannya dengan reorganisasi, artikel ini menjelaskan bahwa pemahaman baru dari data yang sebelumnya sudah ada, tidak termasuk jenis novum. Kompensasi kerugian pada reorganisasi yang menggunakan nilai buku ternyata tidak sesuai dengan ketentuan karena adanya pemahaman baru dari hasil pemeriksaan pajak. Hasil pemeriksaan menjelaskan bahwa WP tidak bisa menggunakan kompensasi kerugian sehingga harus dikenakan pajak tambahan, dan koreksi DJP ini dibatalkan MA. Paper ini menemukan bahwa sebenarnya hasil analisa berupa pemahaman baru, yang menurut DJP adalah novum, menjelaskan bahwa WP tidak bisa menggunakan reorganisasi dengan nilai buku, sehingga ketetapan penggunaan nilai buku yang seharusnya dibatalkan, bukan ditetapkan tambahan pajak baru. Hasil analisa DJP ini bukan novum
Panel Regression Analysis: Prediksi Ukuran Perusahaan, Modal Kerja, dan Struktur Modal terhadap Return On Assets pada Perusahaan Food and Beverages di Bursa Efek Indonesia
No full text. This research approach uses associative quantitative research. The population in this study were 56 companies with a sample of 33 companies that met the sample criteria. Data analysis using Panel Regression was processed with the Eviews 9 application. The test results conclude that the variable firm size and debt to equity ratio partially have a significant effect on return on assets, while working capital turnover partially has no significant effect on return on assets. Simultaneously, company size, working capital turnover, and debt to equity ratio also have a significant effect on the return on assets of manufacturing companies in the consumer goods sector. The contribution given by the variable company size, working capital turnover, and debt to equity ratio to return on assets is 87.07%, while the level of closeness of the variable company size, working capital turnover, and debt to equity ratio to return on assets is very close or very strong
Impelementasi RI 4.0 Dengan Adopsi Extensible Business Reporting Language (XBRL) dan Pengaruhnya Terhadap Audit Reporting Lag di Bursa Efek Indonesia Tahun 2016-2020
No full textThis study aims to determine the impact of Extensible Business Reporting Language (XBRL) adoption on Audit Reporting Lag (ARL) in manufacturing companies listed on Indonesia Stock Exchange (IDX) in the 2016 to 2019 period. The total of population in this study were 184 companies with purposive sampling technique, so that a sample of 37 companies was obtained that entered the sampling criteria. This study has two control variables, namely Firm Size (SIZE) and Public Accountant Firm Quality (Big4). The data were analyzed with the F Test and Determinant Test after the data was declared normal with the Normality Test which was processed using the SPSS version 23 application. The results of this study conclude that the adoption of XBRL has a significant effect on ARL in manufacturing companies listed on the IDX. The coefficient of determinant (Adjusted R Square) in this study is 0.022 and after the control variable is entered it becomes 0.103. It means that ARL is influenced by the independent variable and the control variable is 10.3% while the remaining 89.7% is influenced by other factors outside the study
Pengaruh Konservatisme Akuntansi Dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia
Full text linkThis study aims to determine the effect of accounting conservatism and capital intensity on tax avoidance. Tax avoidance is the dependent variable in this study it is measured by the cash effective tax rate (CETR). The independents variables studied in this study are accounting conservatism and capital intensity. The type of research is associative research with a quantitative approach. Population in this study are pharmaceutical companies listed on the exchange Indonesia securities (IDX) year 2014-2019. The sample in the study was obtained using a purposive sampling method, so that we get 8 (eight) samples from 10 (ten) populations. The type of data in this study is secondary data which is tested using the classical assumption test method and hypothesis testing through the SPSS analysis program. The results of this study indicate that accounting conservatism and capital intensity have a simultaneous effect on tax avoidance. Partially accounting conservatism has no significant effect on tax avoidance. But, partially the capital intensity in this study has a significant effect on tax avoidanc
Pengaruh Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR) Debt to Equity Ratio (DER) Terhadap Return Saham Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di BEI Pada Saat Pandemi Covid-19 (2020-2021)
Full text linkThe purpose of this study was to determine the effect of Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER) on stock returns in transportation and logistics companies listed on the IDX at the time of writing. Covid-19 pandemic (2020-2021 Period). This study used 15 companies. The approach used in this study is a quantitative approach, because the data measurement uses a numerical or numerical scale. The data used is secondary data. Analysis of the data used is multiple regression analysis. The results showed that Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER) had no simultaneous effect on stock returns. Partially Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER) also do not have a positive effect on stock returns in transportation and logistics sector companies listed on the IDX during the pandemic. . Covid-19 (2020-2021 Period
Analisa Risiko Pinjaman Online Ilegal Dalam Praktik Teknologi Finansial
No full textThe progress of the Indonesian economy has now entered the digital era 4.0 where many human roles have been replaced with the role of technology and digital. Some fields have an online version, such as e-commerce, online learning, online banking and so on. This digitalization has also entered the financial industry, known as Financial Technology. This study aims to discuss the risks of illegal online loans, of course, very disturbing in society. The research method used is a qualitative research method, the data obtained through observation and in-depth interviews. In the practice of financial technology against illegal online loans, it causes the misuse of data belonging to the borrower's consumer without permission by the platform by accessing data on cellular phone devices. Violations that occur to borrowing consumers for misuse of personal data on cellular networks by companies include intimidating billing, distribution of personal data on contacts on consumer numbers to sexual harassment. The targets of this illegal financial technology are people who have minimal financial knowledge, are in desperate need of money and have a consumptive lifestyle. Various modes are carried out to ensnare potential customers so that those without careful calculations are trapped and bear the risk
Faktor-Faktor Yang Mempengaruhi Indeks Pembangunan Manusia Dengan Belanja Daerah Sebagai Variabel Intervening Pada Kabupaten/Kota Di Sumatera Utara
Full text linkThe objective of the research was to analyze and find outsome factors whichinfluence IPM (Human Development Index) with Regional Expenditure as intervening variable in districts/towns of North Sumatera. The research used causal method, and the data were gathered by using documentary study and secondary data from the realization of Balance Fund, PAD (Regionally Generated Revenue), BKP (Provincial Financial Aid), Regional Expenditure, and IPM data in the period of 2011-2014. The population was 33 districts/towns in North Sumatera. The gathered data were analyzed by using multiple regression analysis and path analysis. The result of the research showed that, simultaneously, Balance Fund, PAD and BKP had significant influence on Regional expenditure. Partially, Balance Fund had positive but insignificant influence while PAD and BKP had positive and significant influence. It was also found that, simultaneously, Balance Fund, PAD, BKP, BOS (School Operational Aid) Fund, and Regional Expenditure had positive influence on IPM; partially, PAD, BKP, and Regional Expenditure had positive and significant influence on IPM. Balance Fund partially had positive but insignificant influence, while BOS Fund partially had negative and insignificant inluence on IPM. Meanwhile, Regional Expenditure was an intervening variable between Balance Fund and IPM, while for PAD and BK
Strategi Dalam Menangani Pembiayaan Bermasalah Pada Unit Syariah Bank Sumatera Utara
No full textThis study aims to analyze the strategy in dealing with non-performing financing in the sharia unit of the Bank of North Sumatra. The research method used is qualitative analysis. The type of data used in this paper is qualitative data consisting of primary data and secondary data, among others, derived from research subjects and data from results that have been presented from an institution. From the results of the research conducted, the authors conclude that there are two strategies in dealing with problematic financing, namely by saving financing and completing financing. First, rescheduling financing, namely changes in the repayment schedule and credit period that obtain rescheduling facilities only debtors who meet certain requirements, including the debtor's business has the prospect of reviving and the debtor shows good faith. Second, Reconditioning (Requirements) is a change in part or all of the terms of financing which is not limited to changes in the payment schedule, time period and other requirements as long as it does not involve changes to the maximum balance of financing. Third, Restructuring, namely Changes in financing terms involving additional bank funds, conversion of all or part of interest arrears into principal participation in the company
Pengaruh Profitabilitas Likuiditas dan Struktur Modal pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia
No full text: The purpose of this research was to examine the influence and analyze of profitability and liquidity on capital structure partially and simultaneously. The population of this research was10 pharmaceutical companies listed in the Indonesia Stock Exchange in the period of 2016-2020 and samples of 7 companies by using purposive sampling technique. The data were processed by using multiple linear regression analysis, hypothesis test, and determination test. The result of the research showed that first, profitability had influence negative and significant on capital structure. Secondly, showed that liquidity had influence negative and significant on capital structure. Thirdly, showed that profitability and liquidity influence significant on capital stucture simultaneously