JURNAL AKUNTANSI UNIVERSITAS JEMBER
Not a member yet
159 research outputs found
Sort by
PENGARUH PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA SURAKARTA
Get PDFThis research was conducted to assess whether understanding taxpayers, service quality, and tax penalties against the KPP Pratama Surakarta. Population in this research are Individual Taxpayers at KPP Pratama Surakarta. Data sources in this study are primary data collected by researchers through questionnaires distributed to 110 respondents, but returned and complete questionnaires were 60 respondents . This research is a quantitative research with 60 respondents at KPP Pratama Surakarta. The data selection method is the random sampling method. The data in this study were processed using the SPSS 21.0 for Windows application. Based on research results understanding taxpayers, service quality, and tax sanctions have a significant effect on taxpayer approval. Understanding tax regulations becomes a benchmark for taxpayers in completing their tax obligations. The quality of service provided by the tax authorities influences taxpayer compliance, indicating that service quality is a benchmark to make taxpayers obey. The existence of tax sanctions that are given expressly will increase the level of compliance, because making taxpayers afraid of being subjected to these sanctions and the stipulation of tax sanctions will deter taxpayers and clear and firm sanctions.
Keywords: Understanding, Service Quality, Penalties, Taxpayer
PENGARUH KOMPENSASI KOMISARIS DAN DIREKSI TERHADAP LABA PERUSAHAAN, DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI
Get PDFThe purpose of this research is to study the impact of commissioners’ compensation and directors’ compensation on firm profit, with corporate governance as moderating variable. This research used quantitative method. Secondary data were used for this research. As many as 47 companies listed in Indonesia Stock Exchange and classified as LQ-45 were sampled for this research. The result showed that commissioner compensation and director compensation has no significant impact on firm profit and CG moderation to commissioners and directors compensation were also not significant. The effect of firm size to firm profit was also not significant.
Key words: commisioners compensation , directors compensation, profit, corporate governance
PENERAPAN GRI-G4 SEBAGAI PEDOMAN BAKU SISTEM PELAPORAN BERKELANJUTAN BAGI PERUSAHAAN DI INDONESIA
Get PDFThe discussion is aimed at reviewing the seriousness of the company, especially in allocating, reporting, and disclose the costs that associated with activities that cause the decrease of the environmental function that on a certain point, it will result in damage to the ecosystem environment. Understanding the company in maintaining the balance of the environment i.e. related application of green accounting. The company’s accountability was aimed for the stakeholders, so they need a standard to show that the company is serious in making the application of responsibility towards society and the environment. This research is a descriptive qualitative methods research. The results obtained as an attempt of creating the company's seriousness in maintaining environmental sustainability despite increased profits for the company i.e. the need for standard setting the right business sustainability reporting, with financial and non financial parameters, where through the new standards so that the nature of the disclosure of environmental cost will become mandatory, and has deleted the voluntary disclosure. The second step i.e. obligate the company in making appropriate sustainability reporting framework that applies according to which hinted at the standard, in this case refers to the Global Reporting Initiative (GRI)-G4
MEMAKNAI "AMANAH" ATAS PRAKTIK AKUNTABILITAS PADA ORGANISASI AMIL ZAKAT NURUL HAYAT SURABAYA
Get PDFZakat, Infak, Sedekah (ZIS) management institutions as one way of balancing social economy with equal distribution of income but a crisis of confidence due to the lack of accountability practices through financial reporting and service-based Information Technology (IT) in modern era. The purpose of this study reveals how accountability practices can increase public awareness to fulfill Zakat, Infaq and Sedekah (ZIS) as well as to influence the behavior of ZIS managers in presenting reports on Zakat acceptance as a form of accountability and channeling their funds to achieve social welfare through the Education Scholarship Program. The method used is case study at Lembaga Amil Zakat Nasional Nurul Hayat Foundation, Surabaya. Sources of data in this study are primary data and secondary data. Data collection techniques are conducted by: 1) Direct Observation, 2) Interviews, and 3) Documentation. The analysis of data to be performed consists of description and content analysis. The collected data was then analyzed using descriptive method, with qualitative analysis. The first finding of this study is the practice of Accountability based on Islamic Sharia has brought consequences that the humanitarian aspect of zakat accounting, that is related to the implementation of moral ethical principles and God's law. Another finding obtained by researchers is on Zakat online payment system "ZakatKita". The management of ZIS Nurul Hayat has developed because this online system makes it easier for the muzakki, donators to do Zakat, Infak, Sedekah wherever they are and whenever want to do it.
Keywords – amil zakat organitation, amanah, accountability practice, zakat, infaq dan sedekah (ZIS
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN: (Studi Empiris Perusahaan Sektor Real Estate, Properti, dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)
Get PDF This research aims to empirically examine the effects of profitability, liquidity, leverage, dividend regulation, and company size on company’s firm value. Population of this research are companies in real estate, property, and building construction sector that are listed on Bursa Efek Indonesia during 2014-2016. Sample is determined by purposive sampling method which result in twenty-two companies involved in this research. Type of data used in this research is secondary data that was accessed through www.idx.co.id. Method of analysis in this research is multiple regression analysis. Result of this research shows that profitability ratio measured by Return on Assets, liquidity measured by Current Ratio, dividend regulation represented by Dividend Payout Ratio, and company size measured by natural logarithm of total assets affect company’s firm value, while leverage measured by Debt to Equity Ratio does not have effect on company’s firm value.
Keywords: firm values, profitability, liquidity, leverage, dividend regulaton, company's siz
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
No full textThe main objective is to establish board independent, audit committees, institutional ownership, and management ownership as part of a good corporate governance on earnings managemement and earnings management on return on assets and return on equity at manufacturing companies which listed in Indonesia Stock Exchange (IDX) from 2011 to 2013. The method of selecting sample research using census sampling method. Acquired 206 manufacturing companies. Data analysis used multiple regression analysis and simple regression analysis using SPSS version 18. The results show that board independent and audit committees are not proven to earnings management while institutional ownership and management ownership have significant positive effect to earnings management. Furthermore earnings management practices undertaken by the company proved to improve the financial performance of the company.
Keywords: good corporate governance, earning management, financialperformanc
ANALISIS PENGARUH PENGUNGKAPAN, TRANSAKSI DAN SALDO PIHAK BERELASI TERHADAP HARGA SAHAM SEKTOR KEUANGAN DI BEI
Get PDFStatement of Financial Accounting Standards No. 7 describes the disclosure related party which is considered by the investor for being able to show how much the transaction is and which side the company has a related relationship. The purpose of this study is to examine the effect of disclosure, transactions and balances of related parties to the increase of stock price. The data in this research used secondary data obtained from the official website of the Indonesia Stock Exchange listed in 2014-2016 and included in the financial sector companies. The sampling technique used purposive sampling method. The method used in this research through multiple linear regression analysis method, by doing classical assumption test and hypothesis testing so that later get the result of research conclusion. This study performs simultaneous testing between independent variables to the dependent variable. The result of the research shows that: (1) The disclosure of related parties is not proven able to raise the stock price of financial sector companies in 2014-2016 period, (2) Disclosure of related party transactions and balances is not proven able to raise the stock price of financial sector companies in 2014-2016 period.
Keywords: Stock Price, Related Party Disclosure, Transaction Disclosure and Balance, PSAK 0
ANALISIS DAMPAK RENCANA PENERAPAN ISAK 16: PENYELENGGARAAN PRASARANA KERETA API RINGAN/ LIGHT RAIL TRANSIT
Get PDFThe purpose of this research is to analyze the impact of the implementation plan of ISAK 16 by KAI, the other purpose of this research is to discuss what issues might be faced by KAI in the plan to implement ISAK 16. This type of research is qualitative research using descriptive research method. The study found that the implementation plan of ISAK 16 by KAI will have an impact on accounting problems, the problems that will be faced are the problems of revenue recognition to construction services, the decline in the value of intangible assets and the recognition of fixed assets. Based on the impact of the implementation plan of ISAK 16 by KAI, the recognition of revenues to construction services can be fiscal corrected, the decline in the value of intangible assets can be minimized by continuing to generate future cash flows from subsequent use of assets or other assets and ask for clarification and affirmation to Dewan Standar Akuntansi Keuangan (DSAK) on the issue of recognition of property and equipment.
Keywords: Infrastructure, Concession Agreement, Light Rail Transi
NIAT DAN PERILAKU WAJIP PAJAK ORANG PRIBADI MENGIKUTI PROGRAM TAX AMNESTY (STUDI FENOMENOLOGI)
Get PDFTax amnesty is a government program that has the main objective of repatriating Indonesian owned funds stored overseas or owned by Indonesian taxpayers. Researchers use Theory of Planned Behavior as a basis to analyze the intention of the taxpayer in behaving to join the tax amnesty program. Behavioral intent is determined by three determinants of Attitude towards the behavior, subjective norms and perceived behavioral control. Researchers use the phenomenology approach because this method can reflect the direct experience of humans. Researchers will conduct semi-structured interviews to six individual taxpayers attending the tax amnesty program. Respondents in this study include two people taxpayers personally who work as an employee in the field of tax accounting, two people taxpayers personally UMKM, two person taxpayer person as an entrepreneur. Respondents follow this tax amnesty because of the influence of people around such as business partners, tax consultants and officers Tax Office. The results of this study, taxpayers did not report his property as a whole because government is not consistent with the program before the tax amnesty program. In addition, the number of individuals who use the gap and government funds for personal purposes make respondents are reluctant to pay taxes.
Keywords: Tax Amnesty, Phenomenology, Theory of Planned Behavio
PURPOSE AND DIRECTION OF FUTURE RESEARCH IN MANAGERIAL HONESTY
Get PDFThe ultimate objective of this study is to describe a big picture of managerial honesty research that had been done in last decade. Moreover, the result of this research is aiming to provide an opportunity to continue the research on this particular topic. This archival study was held based on 21 research subjecting in managerial honesty, particularly in budgeting.Research that can be developed in this sphere is related to economic and psychological factors that affect conflict within the organization. Specifically, this research plan seeks to outline the economic and psychological factors affecting the competition. Furthermore, the research plan seeks to distinguish models from the competition and analyze their impact on management tendencies in conducting honesty in addition to economic incentives to lie. The model is here: first, the model that involves economic pressures and the second is a model that raises competition among participants without changing the number of monetary incentives.
Keywords: Managerial Honesty, Budgetary Slack, Honesty on Budgetin