Article Per Year (5 Year)
p-Index From 2019 - 2024
1.556
P-Index
This Author published in this journals
All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi Aktual Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Ernie Riswandari
Bunda Mulia University
Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
ANALISIS PENENTUAN HARGA JUAL BERDASARKAN METODE COST- PLUS PRICING DENGAN PENDEKATAN FULL COSTING Yuli Yuli; Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 4, No 2 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.368 KB) | DOI: 10.30813/jab.v4i2.421

Abstract

The purpose of this paper is to determine whether the determination of the selling price by PT. Logamarta Asriprima adequate when compared with the determination of the selling price based on cost-plus pricing method and to find out if there is a difference between the selling price determination PT.Logamarta Asriprima done by determining the selling price based on cost plus pricing method. This type of research in this writing is descriptive. The method of analysis in this paper is as follows: first, to explain the determination of the selling price applied by companies to collect various fees in determining the selling price of the company, the second, calculate the size of the company's cost by dividing the total cost to the company's production capacity. third, calculate the price based on cost-plus pricing method based on a full cost approach; fourth, compare prices with the company selling the determination based on the study of theory, fifth; analyze the normal selling price difference which company to use to study the theory based on cost plus pricing method, the sixth ; determine the selling price applied by calculating the difference in selling price of either company. The determination of the selling price by PT. Logamarta Asriprima inadequate treatment due to differences in marketing costs other than that there is a difference between determining the selling price of a company with a study of the theory of Rp 510, - for this type of incandescent lamp 55 PS & Rp 640, - for this type of incandescent PS 47. companies should review the method of determining the selling price applied during this time, taking into account the cost plus pricing method in determining the selling price of cost plus pricing method that provides more accurate information for decision-makingKeywords: selling price, cost plus pricing, approach to full costing
KUALITAS LABA SEBELUM DAN SESUDAH ADOPSI IFRS DAN PENGARUHNYA PADA PEMBAYARAN PAJAK PADA PERUSAHAAN CONSUMER GOODS INDUSTRY TAHUN 2008-2012 Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 6, No 2 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.033 KB) | DOI: 10.30813/jab.v6i2.452

Abstract

This research is descriptive research that tests associative quality of earnings before and after the adoption of the IFRS and their effect on the payment of taxes on consumer goods company industry in 2008-2013 are already applying IFRS. A proxy is used for the variable quality of earnings is a non variable using discetionary accruals whereas variables are bound using the corporate income tax provided in the financial statements.Based on paired samples t test test earned the result that there was no difference in the quality of earnings before and after the adoption or implementation of IFRS. Based on regression test in order to answer the second problem formulation that is about how to influence the quality of earnings against the payment of taxes by using available data obtained the result that there was no influence of magnitude of return on kulaitas tax paid before and after adoption of IFRS.Key Words : Quality of Earning, Discretionary Accruals, Tax
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR TAHUN 2011-2013 Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 8, No 1 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.552 KB) | DOI: 10.30813/jab.v8i1.810

Abstract

This research aims to scrutinize about the influence of corporate social responsibility ( CSR ) against tax aggressiveness on industry manufacturing sector years 2011-2013 with the use of variable control namely profitability control and leverage. The data used in this research is taken from secondary data in the form of annual report the company. Investigation at the data was done using regression test. The result of taxes that tax aggressiveness committed by a corporate not because of its profits gained a company and is not affected by the leverage that the capital which is owned by the company.While to the influence of corporate social responsibility ( CSR ) against tax aggressiveness obtained the results of the higher the disclosure of corporate social responsibility ( CSR ) undertaken company tax hence aggressiveness done by companies getting high but his influence is not significant Key Word : Corporate Social Responsibility (CSR), Effective Tax Ratio (ETR),Return on Asset, Leverage
PENGARUH AGRESIVITAS PAJAK TERHADAP BEBAN HUTANG PADA PERUSAHAAN MANUFAKTUR TAHUN 2012-2014 Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (666.153 KB) | DOI: 10.30813/jab.v9i1.877

Abstract

This study aims to empirically examine the factors that affect the level of financial statements disclosure, using financial leverage, size, auditor type, profitability, age, and risk as independent variable.This study was conducted using multiple regression analysis and data processing with the E - views 6.0 program. The data in this research is secondary data obtained from the audited financial statements for 2010-2014 and the annual report for 2011-2013. The population in this study amounted to 141 companies, which obtained a sample of 69 companies and 207 units of observation (69 companies multiplied by 3 years).The results from this study indicate that there are two independent variables to be significant with level of disclosure of firm report , financial leverage to be negative significant for determining the level disclosure and firm size has a positive significant with the level disclosure. While 4 other variables, auditor type, the profitability, firm age and firm risk insignificant with the level of disclosure.Key words : financial statement disclosure, leverage, size, auditor type, profitability, age, risk
PENGARUH MANAJEMEN LABA, PROPORSI KOMISARIS INDEPENDEN, PROFITABILITAS, CAPITAL INTENSITY, DAN LIKUIDITAS TERHADAP TAX AGGRESSIVENESS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016) Leem Sufia; Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 11, No 2 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.898 KB) | DOI: 10.30813/jab.v11i2.1387

Abstract

ABSTRACT: Taxes are the main source of state revenue. The greater amount of tax revenue attainment can support the national economy. However, on the other hand, taxes are a burden that can reduce income for taxpayer. This encourage taxpayer to make every effort to reduce the tax burden from legal tax planning to illegal. Excessive tax planning will result to tax aggressiveness. This study aims to examine, analyse, and obtain empirical evidence about the effect of earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity to tax aggressiveness. This research is also to compare the result of prior researches. The population in this research is 144 manufacturing companies that listed in Indonesian Stock Exchange from 2012 to 2016. Sample consist of 51 manufacturing companies, selected using one of nonprobability sampling method, which is purposive sampling type. The data type is secondary data which collected from IDX website. The statistical method used in this research is multiple regression analysis. These results indicates that earnings management and profitability have a significant influence to tax aggressiveness. While the proportion of independent commissioners, capital intensity, dan liquidity have no influence toward tax aggressiveness. But, if earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity simultantly tested with the control variable which are size and leverage the result show that there is significant association with the tax aggressiveness. Keyword : Tax aggressiveness, earnings management, proportion of independent commissioners, profitability, capital intensity, liquidity, size, leverage. ABSTRAK: Pajak merupakan sumber utama penerimaan negara. Semakin besar jumlah penerimaan pajak maka dapat mendukung perekonomian nasional. Namun, di sisi lain, pajak merupakan beban yang dapat mengurangi penghasilan bagi wajib pajak. Hal ini mendorong wajib pajak untuk melakukan segala upaya untuk menekan beban pajak mulai dari perencanaan pajak yang legal hingga ilegal. Perencanaan pajak yang berlebihan akan menimbulkan agresivitas pajak. Penelitian ini bertujuan untuk menguji, menganalisis, dan memperoleh bukti empiris mengenai pengaruh manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, dan likuiditas terhadap tax aggressiveness. Penelitian ini juga membandingkan hasil dengan penelitian sebelumnya. Populasi dari penelitian ini adalah 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2016. Sampel terdiri dari 51 perusahaan manufaktur yang dipilih menggunakan salah satu metode nonprobability sampling, yaitu tipe purposive sampling. Tipe data adalah data sekunder yang diperoleh dari situs IDX. Metode statistik yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa manajemen laba dan profitabilitas berpengaruh signifikan terhadap tax aggressiveness. Sedangkan proporsi komisaris independen, capital intensity, dan likuiditas tidak berpengaruh terhadap tax aggressiveness. Namun, jika manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, dan likuiditas diuji secara bersama-sama dengan variabel kontrol, yaitu ukuran perusahaan dan leverage menunjukkan terdapat pengaruh terhadap tax aggressiveness. Kata kunci: Agresivitas pajak, manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, likuiditas, ukuran perusahaan, leverage.
Penggelapan pajak yang dimoderasi religiusitas intrinsik Nathasia Priskila; Ernie Riswandari; Theresia Hesti Bwarleling
Jurnal Akuntansi Aktual VOLUME 9, NOMOR 2, JULI 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v9i22022p086

Abstract

Abstract This study aims to investigate the impact of money ethics and Machiavellian on tax evasion, moderated by religiousity. From the questionnaires of 70 individual taxpayers in Bogor, this study demonstrated that money ethics affect tax evasion, while Machiavellian had no influence on tax evasion. The religiousity is found to weaken the relationship between money ethics and tax evasion, indicating that tax evasion is also influenced by psychological factors. It therefore, the government needs to consider this factor to minimize tax evasion. Abstrak Penelitian ini menginvestigasi pengaruh etika uang (money ethics) dan sifat marchiavellian terhadap penggelapan pajak dengan religiusitas sebagai pemoderasi. Data dalam penelitian ini didapatkan melalui kuesioner ke 70 wajib pajak orang pribadi yang berdomisili di Bogor. Hasil penelitian menunjukkan bahwa penggelapan pajak dipengaruhi oleh money ethic, tetapi tidak dipengaruhi oleh sifat machiavellian. Religiusitas intrinsik memperlemah hubungan antara cinta uang dengan penggelapan pajak yang menandakan bahwa kepatuhan wajib pajak dipengaruhi oleh faktor yang bersifat psikologis. Dengan demikian, pemerintah perlu memperhatikan hal tersebut untuk meminimalisir penggelapan pajak.
Co-Authors Bwarleling, Theresia Hesti Cindy Natalia Darlene Dacia Septiana Elizabeth Elizabeth Imora Kamul Jefri Tamara Kelvin Gunarto Leem Sufia Nathasia Priskila Shie Fen Wisnu Trijaya Yuli Yuli