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PENGEMBANGAN INDUSTRI RUMAH TANGGA BERDASARKAN PERSPEKTIF AKUNTANSI DAN PENGEMBANGAN PRODUKSI
No full textOne of the famous crafts in Bali is gringsing fabric which is made in a conventional way using natural dyes. This research is uses an approach method where the researcher provides assistance to craftsmen who still do not have bookkeeping or records related to income, expenses, production costs and loss profits, the provision of facilities and infrastructure owned by craftsmen is still limited such as equipment for spinning yarn, weaving equipment, not yet marketing system for brochures, websites or the like, providing raw materials for yarn, because it is very dependent on supply from Nusa Penida or the surrounding area and does not yet have a product catalog so tourists visiting only see the types or models available on display only. The results is showed that the number of assets owned by each household industry experienced an increase after the implementation of activities by 40 percent from the previous year. The sales turnover of each household industry has increased by 30 percent from the previous year. The number and type of product marketed has increased by 30 percent from the previous year. The utilization of labor from surrounding residents has increased by 30 percent from the previous year. The average number of products sold has increased by almost 50 percent from the previous period
PENGARUH KUALITAS AUDIT DAN LEVERAGE PADA AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017
No full textTax aggressiveness is an action taken by the company to minimize its tax burden by conducting tax planning both legally (tax avoidance) and illegal (tax evasion). This study aims to determine the effect of audit quality and leverage on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sample was chosen by the nonprobability sampling method with a purposive sampling technique. The number of observations obtained was 125 observations. The data analysis technique used is multiple linear regression. The results showed that audit quality and leverage influenced the tax aggressiveness by using the effective tax rate (ETR) proxy, cash effective tax rate (CETR), and books tax differences (BTD).
Keywords: Audit quality; leverage; tax aggressiveness
PENGARUH PERPUTARAN KAS DAN LIKUIDITAS (CURRENT RATIO) TERHADAP PROFITABILITAS (RETURN ON ASSET)
No full textThis research aims is to determine the Effect of Cash and Liquidity Turnover (Current Ratio) on Profitability (Return On Assets) on companies listed on the Indonesia Stock Exchange opposite 7 Companies. Sampling in this research is uses purposive sampling technique. Sample samples of 7 companies and observations were carried out for 5 years, namely 2012,2013,2014,2015, and 2016. Data collected methods is using documentation techniques. The analysis techniques that are classic assumption test, multiple linear regression, f-test t-test, and determinant coefficient. The processing data is uses the SPSS software program (Statistical Package for Social Sciens) 22.0 for Windows. The results of this research prove that the Percentage of Asset Cash to Profitability (Return On Assets), Liquidity (Current Ratio) has a significant effect on Profitability (Return On Asset), Cash Turnover and Liquidity (Current Ratio) there is a significant and significant influence on Profitability (Return On Asset) for Pharmaceutical Companies Registered on the Indonesia Stock Exchange for the period 2012-2016
PENGARUH CURRENT RATIO, RETURN ON ASSET, ASSET STRUCTURE DAN TOTAL ASSET TURNOVER TERHADAP DEBT TO EQUITY RATIO PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
No full textThe use of financial statements requires financial information from the company to analyze the financial performance of the company concerned. Financial ratios can be used as a tool to find out the capital structure of an upcoming company. This research aims to test partially and simultaneously the influence of Current Ratio, Return On Assets, Asset Structure and Total Asset Turnover on Debt to Equity Ratio in Plantation companies listed on the Indonesia Stock Exchange. The research approach used in this research is associative. With the entire population used as a sample of 6 companies for 2009-2015. The data analysis technique used is desktiptif statistics, multiple linear regression tests, hypothesis testing (t-test and F-test) and test the coefficient of determination. The results of this research indicate that partially Current Ratio, Asset Structure and Total Asset Turnover have an effect on Debt to Equity Ratio, while Retrun On Asset does not affect Debt to Equity Ratio. Then the Current Ratio, Return On Asset, Asset Structure and Total Asset Turnover simultaneously influence the Debt to Equity Ratio. Thus financial statement users can consider these ratios as a means of consideration in decision making
PENGARUH PEMAHAMAN PERATURAN, SANKSI DAN KESADARAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) TERHADAP KEPATUHAN MEMBAYAR PAJAK DI BALIKPAPAN
No full textThis study aims to determine the effect of understanding the rules, sanctions and awareness of taxpayers of micro, small and medium enterprises (MSMEs) simultaneously on compliance with tax payments in Balikpapan and to find out which of the understanding of taxpayers, sanctions and awareness of taxpayers of micro, small and medium enterprises (MSME) partially which has a dominant influence on Tax Pay Compliance in Balikpapan. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the research on the F test, the value of Fcount> Ftable (26,727> 2,70) at a significant level of 5% (0,00
PENGARUH PRICE EARNING RATIO DAN RETURN ON ASSET TERHADAP PRICE TO BOOK VALUE
No full textThe purpose of this study was to determine whether there was an influence between Price Earning Ratio and Return On Assets on Price to Book Value on plantation companies listed on the Indonesia Stock Exchange (IDX) totaling 16 plantation companies, while samples that met the criteria in sampling for this study is a total of 8 plantation companies listed on the Indonesia Stock Exchange (IDX). The independent variable in this study consists of Price Earning Ratio and Return On Assets, while the dependent variable is Price to Book Value. This research approach uses an associative approach. The associative approach is an approach using two or more variables to determine the effect of one variable on another and data collection with documentation taken from the official website www.idx.co.id in the 2013-2016 period at Plantation companies listed on the Stock Exchange Indonesia. Samples were taken using purposive sampling method so that 8 companies were obtained as samples. Data analysis using multiple linear regression analysis, classical assumptions, hypothesis testing, and coefficient of determination with the help of SPSS 16 software. The results of this study indicate that Price Earning Ratio (PER) partially has no significant effect on Price to Book Value (PBV), Return On Asset (ROA) partially has a significant effect on Price to Book Value (PBV). And simultaneously states that Price Earning Ratio and Return On Assets have a significant effect on Price to Book Value on plantation companies listed on the Indonesia Stock Exchange.The purpose of this study was to determine whether there was an influence between Price Earning Ratio and Return On Assets on Price to Book Value on plantation companies listed on the Indonesia Stock Exchange (IDX) totaling 16 plantation companies, while samples that met the criteria in sampling for this study is a total of 8 plantation companies listed on the Indonesia Stock Exchange (IDX). The independent variable in this study consists of Price Earning Ratio and Return On Assets, while the dependent variable is Price to Book Value. This research approach uses an associative approach. The associative approach is an approach using two or more variables to determine the effect of one variable on another and data collection with documentation taken from the official website www.idx.co.id in the 2013-2016 period at Plantation companies listed on the Stock Exchange Indonesia. Samples were taken using purposive sampling method so that 8 companies were obtained as samples. Data analysis using multiple linear regression analysis, classical assumptions, hypothesis testing, and coefficient of determination with the help of SPSS 16 software. The results of this study indicate that Price Earning Ratio (PER) partially has no significant effect on Price to Book Value (PBV), Return On Asset (ROA) partially has a significant effect on Price to Book Value (PBV). And simultaneously states that Price Earning Ratio and Return On Assets have a significant effect on Price to Book Value on plantation companies listed on the Indonesia Stock Exchange
ANALISIS BEBERAPA FAKTOR YANG BERPENGARUH TERHADAP PENANAMAN MODAL ASING DI PROVINSI BALI : ANALISIS PARTIAL ADJUSTMENT MODEL
No full textThe urgency of this research is based on the phenomenon of foreign investment which is currently criticized by development theorists and practitioners, in which efforts for a take-off needs capitalization in the form of savings. This is primarily intended to create investment and accelerate economic growth as well. This research aims at revealing influences of United States dollar exchange rate, regional autonomy, and foreign investment of the previous year to foreign investment in Bali simultaneously and partially. This research uses the time series data of the period of 1993 – 2017 by applying dynamic econometrics analysis model of partial adjustment model. This study concludes that US dollar exchange rate, regional autonomy, and previous year’s foreign investment have simultaneously influenced foreign investment. US dollar exchange rate does not significantly influence foreign investment, while regional autonomy and previous year’s foreign investment have positively and significantly influenced the foreign investment. Regional government, therefore, should take real policies on solving the problems of foreign investment. In formulating the policy for the upcoming years, it is important to take exchange rate, regional autonomy, and previous year’s foreign investment into account as real indicators influencing foreign investment in Bali. The foreign investment increase should be achieved in order to be absorbed in all sectors for accelerating economic and development growth in Bali.
Keywords: Foreign investment; partial adjustment model; regional autonomy; US dollar exchange rat
PERENCANAAN PAJAK PENGHASILAN PADA PT SURYA PATRIOT MANDALA DI BADUNG
No full textThis research aims is to analyze income tax planning article 21 and income tax article 23, and provide options for the type of tax planning that can be applied to PT Surya Patriot Mandala so that the tax burden owed is more efficient. This research was conducted by interview, observation, and documentation using data obtained from PT Surya Patriot Mandala. The data analysis technique used is descriptive comparative that is describing or describing the data that has been collected without intending to provide conclusions that apply in general. The results of the study show that the gross up method of income tax article 21 can streamline payment of corporate income tax in the amount of Rp. 5,402,378 and income tax article 25 to be paid also decreased by Rp. 450,198, because the income tax article 21 provided by the company can be financed. In income tax article 23 the use of gross up method on transaction value can make PT Surya Patriot Mandala receive its income in a net manner. The tax base is based on a circular letter from the Director General of Taxes No. 05 / PJ.53 / 2003 and SE-53 / PJ / 2009 are treatments that can be chosen by PT Surya Patriot Mandala as a company providing labor services, but must be adapted to the circumstances and company policies. Tax clauses in work contracts, documents related to transactions, and incoming cash flows affect the tax treatment
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA BADAN RUMAH SAKIT UMUM DAERAH (BRSUD) TABANAN
No full textAbstract
This research entitled "Analysis of Application of Environmental Accounting at Badan Umum Umum Daerah (BRSUD) Tabanan". This study aims to determine the application of environmental accounting at the Regional General Hospital Board (BRSUD) Tabanan as an effort to reduce the environmental impact caused by
hospital operational activities and to know the reporting of environmental costs in the financial statements of
the hospital. This research is qualitative descriptive research. The variables used in this research are environmental activity and environmental cost treatment. The result of this research is environmental activity done by
Badan Badan Umum Umum Daerah (BRSUD) Tabanan that is solid and liquid waste processing by using incinerator and WWTP. Badan General Hospital District (BRSUD) Tabanan not yet apply environmental accounting perfectly according to existing theory. The Tabanan Regional Hospital Board (BRSUD) identifies the
environmental costs as direct expenditure and indirect expenditure, recognizes the environmental costs when it
has benefited from it even though cash has not yet been issued, the measurement of environmental costs with
rupiah monetary units referring to the realization of the previous period costs by the amount of costs incurred,
presenting and disclosing the overall environmental costs in the financial statements together with similar
costs such as service fees and general and administrative costs. The cost of environmental quality issued by the
Regional General Hospital Board (BRSUD) Tabanan amounted to 28.21% of operational cost and budget
management has reached 76.62%.
Keywords: Environmental accounting, environmental activities, and environmental cost
ADDRESSING ACCOUNTABILITY DEFICITS IN COLLABORATIVE WORKING: CASE STUDY OF DISASTER MANAGEMENT IN GARUT, WEST JAVA
No full textAbstract
Accountability is a manifestation of good governance. It has become interesting topic to be explored by many academicians because of its complexity. Apart from the complexity, the existence of accountability mostly is assessed based on the actor who is being held to account. If the actor fails to fulfil the aims of accountability can be categorised as a lack of accountability or accountability deficits
Most of literatures of accountability in collaborative working focus on regular and fixed activity. There is a need to understand this accountability deficits within the context of collaborative working in disaster management where it is very dynamic situations.
This research apply qualitative research method and data collection method is executed by semi-structured interviews, observations, and document analysis in one of the most vulnerable city in Indonesia which experienced repeated flooding year.
Based on this research, accountability deficits occur in all phases of disaster management; mitigation, preparedness, response, rehabilitation. Particularly, there is no specific demand of accountability among all actors and from head of task force in disaster response phase to involved actors. Victims have no power to ask for accountability to government. This is caused by victims’ belief that flooding is the fate from God. Accountability occurs only in transactional context in a formal mechanism. This occur in project based cross-sector collaborative working.
Keywords: collaborative working, accountability, cross-sector collaboration, disaster managemen