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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Proceeding of National Conference on Accounting & Finance JAKED Jurnal Akuntansi, Audit dan Aset (AAA) The Community Engagement Journal
Hastutie Noor Andriati
Universitas Cenderawasih
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Hubungan Keakuratan Penghitungan Pajak Penghasilan Pasal 21 Antara Fiskus dan Wajib Pajak pada RS Immanuel Christy, Yunita; Andriati, Hastutie Noor
Jurnal Akuntansi Vol. 2 No. 2 (2003)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (737.2 KB) | DOI: 10.28932/jam.v2i2.249

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kesesuaian jumlah pajak yang dihitung RS. lmmanuel dengan pajak yang dihitung oleh fiskus dan untuk mengetahui apakah penerapan penghitungan PPh Pasal 2l oleh RS. lmmanuel telah sesuai dengan peraturan perpajakan. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif analisis, yaitu metode dengan cara mengumpulkan, menyajikan serta menganalisa data sehingga dapat memberikan gambaran yang jelas atas objek yang diteliti hingga akhimya sampai pada suatu simpulan. Penelitian dilakukan melalui daflar gaji pegawai RS. lmmanuel dalam halini penghitungan PPh Pasal 21 karyawan untuk tahun 200l. Hipotesis yang digunakan dalam penelitian ini adalah: “Apabila Pajak Penghasilan Pasal 2l yang dihitung oleh wajib pajak sesuai dengan undang- undang maka perhitungan tersebut akurat". Data yang diperoleh kemudian dianalisa secara kuantitatif dengan menggunakan metode statistik. Dari hasil penghitungan dengan menggunakan koefisien korelasi Rank Spearman menunjukkan hasil yang significant, artinya penghitungan PPh Pasal 2l yang dihitung oleh wajib pajak sesuai dengan penghitungan PPh Pasal 2l yang dihitung oleh fiskus berdasarkan undang-undang, maka penghitungan dinyatakan akurat dan hasil hipotesis ini adalah H0 diterima. Berdasarkan hasil pengolahan data laporan gaji pegawai RS. Immanuel dapat disimpulkan bahwa RS. Immanuel telah melakukan penghitungan PPh Pasal 21 dengan benar karena sesuai dengan peraturan perpajakan yang berlaku danpenghitungan PPh Pasal 2l antara wajib pajak dengan fiskus adalah akurat.Kata kunci: Pajak Penghasilan Pasal 21, Fiskus, Wajib Pajak
ANALISIS FAKTOR YANG MEMPENGARUHI PENGELOLAAN KEUANGAN KAMPUNG DI KABUPATEN JAYAPURA Pangayow, Bill J. C.; Andriati, Hastutie Noor
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i2.30

Abstract

The village independence is an essential idea for the village community where they are located. Inaccordance to support this goal, the central, provincial and district/city governments provide fundsto villages that must be managed properly. Village financial management apparatuses endeavor inplanning, implementing, administering, and financial reporting in accordance with applicableregulations with supervision from the Village Consultative Body. This study aims to identifyindicators and determinants in village financial management and examine its effect on the villageindependence variable. This research will be carried out in villages of Yobeh, Ifaar Besar, Sereh,and Yahim, in Sentani District in Jayapura Regency. The analysis tool that will be used is FactorAnalysis to find key indicators and variables in financial management. The results showed thatreporting variables became the key in financial management, followed by financial accountability,planning, and implementation. This shows that respondents felt the reporting was very importantand needed to be considered in financial management.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP INVESTMENT OPPORTUNITY SET (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018) Patabang, Angeliano Patrio; Safkaur, Otniel; Andriati, Hastutie Noor
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 1 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i1.43

Abstract

he growth of the company is an expectation desired by all parties, either by internal parties (boardof commissioners, board of directors, staff, etc.) or external parties (investors or creditors). One ofthe parameters used to determine future investments in the Investment Opportunity Set. InvestmentOpportunity Set describes the breadth of investment opportunities for a company but is highlydependent on the company's future spending options. This study was conducted to provide empiricalevidence whether the financial ratio of liquidity, solvency, activity, and profitability affectsthe Investment Opportunity Set.The population of this study is a manufacturing company listed on the Indonesia Stock Exchangewith observations from 2014 to 2018. Determination of samples using purposive samplingmethod, which is a sampling technique with certain considerations that are considered to providebetter data. The data used is sourced from the company's financial statements which can beaccessed through www.IDX.co.id and www.idnfinancials.com. The number of samples used in thisstudy was as many as 120 samples. The analysis technique used is multiple regression to obtain acomplete picture of the relationship between variables. This study used an α value of 5%. Based onthe results, the ratio of liquidity, solvency, and activity have influenced the InvestmentOpportunity Set with significance values of 0.009, 0.018, and 0.002, respectively. While theprofitability ratio does not affect the Investment Opportunity Set due to the value of significanceowned by 0.198.
PENGARUH PEMAHAMAN PERATURAN, OMSET, PEMERIKSAAN, SANKSI, RELASI SOSIAL, DAN PERSAINGAN USAHA TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN Ramadhan S.S Manafe; Aaron M. A. Simanjuntak; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.045 KB) | DOI: 10.52062/jakd.v15i1.1467

Abstract

The research aims to determine the factors that influence the taxpayer compliance with the restaurant in Jayapura in fulfilling its obligations to deposit the restaurant tax. Factors used among others: Regulatory understanding, turnover, investigations, sanctions, social relations, and business competition. The number of respondents used in this study is 100 mandatory the registered restaurant tax at Jayapura's regional revenue Service. Techniques the analysis used is a double linear regression technique. The results showed that the regulatory understanding factors, of income/turnover, significantly affect the taxpayer's compliance Restaurant. While the sanctions, investigations, social relations, and business competition factors Taxpayer compliance with the restaurant in Jayapura City.
PENGARUH TATA KELOLA PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Safitri Putri Anjasari; Hastutie Noor Andriati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 11 No 2 (2016)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.755 KB) | DOI: 10.52062/jakd.v11i2.63

Abstract

This research aimed to examine the influence of corporate governance and environmental performance to firm value. Corporate governance was identified by the proportion of institusional ownership, the proportion of independent commissioner board, and number of audit committee. Firm value was proxied by Tobin’s Q (market-based financial performance), while environmental performance was measured by PROPER issued by the Indonesian State Ministry of Environmental. The study used 72 sample from a population of 152 manufacturing companies listed on Indonesian Stock Exchange in the period of 2013-2015. The sample was determined by using purposive sampling. The results showed that corporate governance mechanisms proxied by the proportion of independent commissioner board, and proportion of institusional ownership had effect on firm value, while the number of audit committee, and results proved nothing effect on firm value.Keywords: Corporate governance, environmental performance, firm value.
PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN, JENIS KAP, DAN PROFITABILITAS TERHADAP BIOLOGICAL ASSET DISCLOSURE (Pada Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016) Marselina Inggrid Duwu; Sylvia Christina Daat; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.921 KB) | DOI: 10.52062/jakd.v13i2.1436

Abstract

This study aims to obtain empirical evidence on the analysis of factors affecting biological asset disclosure which is still voluntary in the period of this research but has been effective as of January 1, 2018 in agricultural firms in Indonesia. Factors used include biological asset intensity, firm size, ownership concentration, KAP type, and profitability. Measurement of biological asset disclosure using content analysis. There are 40 items to detect the level of biological asset disclosure.Thepopulation of this study is all financial data of agricultural companies listed on the BEI period 2012-2016. Sampling method used in this research is purposive sampling method. The total samples usedin this study were 53 samples. The data used is secondary data from Indonesia Stock Exchange. The analysis technique used is multiple linear regression analysis.The results of this study indicate thatbiological asset intensity and firm size have an effect on biological asset disclosure, while ownership concentration, KAP type, and profitability have no effect on biological asset disclosure
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laba (Studi Empiris Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019) Fushy Dian Shantika Rumsawir; Paulus K. Allolayuk; Hastutie N. Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.135 KB) | DOI: 10.52062/jaked.v16i2.1939

Abstract

This study aims to test whether the above factors affect the quality of profit. This research was conducted on property and real estate subsector manufacturing companies listed on the Indonesia Stock Exchange. This study also uses quantitative approach with research year from 2014 to 2019. Financial report data obtained through access to www.idx.co.id using purposive sampling method, so obtained 48 samples. The analysis method used is multiple linear regression analysis, with the help of IBM SPSS 21 program.This study used a constant value (α) of 5%. Based on the results of the study, the size of the company had a significant effect with a significant value of 0.001. While leverage, liquidity, managerial ownership and institutional ownership had no significant effect with a significant value of 0.051; 0,947; 0.414 and 0.594 and simultaneously, leverage, company size, managerial ownership and institutional ownership significantly affect the quality of profit.
PENGARUH PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF DAN PENDAPATAN WAJIB PAJAK TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT (Studi Empiris Di Kantor SAMSAT Kota Jayapura) Marice Waroi; Aaron M. A. Simanjuntak; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.609 KB) | DOI: 10.52062/jakd.v14i2.1459

Abstract

This study aims to determine the Effect of Progressive Vehicle Taxes and Taxpayer Income on Consumer Purchasing Power. The research population is taxpayers who make motor vehicle tax payments in the Jayapura City Samsat Office. The number of samples is 70 people. Determination of the study sample using the nonprobability sampling method, data was collected by distributing questionnaires. The data analysis technique is multiple linear analysis. The results of the research conducted show that Progressive Vehicle Taxes have no significant positive effect on Consumer Purchasing Power, Taxpayer Income does not have a significant negative effect on Consumer Purchasing Power. The most dominant variable affects taxpayers regarding the tax on progressive tariff motor vehicles because they have a standard coefficient of beta 0 235.
PENGARUH SIZE, PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018) Ike Nur Irianti; Paulus Kombo Allo Layuk; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.878 KB) | DOI: 10.52062/jakd.v15i1.1469

Abstract

This research aims to obtain empirical evidence on the analysis of factors influencing The disclosure of Corporate social responsibility in manufacturing companies in Indonesia. Factors used include Size, Profitability, Leverage, and age of the company. Measurement of the corporate social responsibility disclosure Using the Global REPORTING Initiative (GRI). There are 79 items to detect the level of disclosure of corporate social responsibility. The population of this research is all the financial data of manufacturing companies listed on IDX period 2014-2018. The sample determination method used in this study is the purposive sampling method. The samples used in this research are all manufacturing companies that publish annual and financial reports during the observation period. Total sample used in this study as much as 40 companies. The data used is secondary data from IDX. The analytical techniques used are multiple linear regression analyses.The results of this study showed that the company size affects the disclosure of corporate social responsibility, while profitability, leverage, and the company's age do not affect the disclosure ofcorporate social responsibility.
FAKTOR-FAKTOR DALAM PENGAMBILAN KEPUTUSAN LINDUNG NILAI (HEDGING) PADA INSTRUMEN DERIVATIF VALUTA ASING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Elita W. R. Br Aritonang; Sylvia Christina Daat; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (914.882 KB) | DOI: 10.52062/jakd.v13i1.1428

Abstract

The transactions risk of international trading is occur by the risk of fluctuations in the foreign exchange rates. This unexpected changes in the value of foreign currency can have a significant impact on the companies, therefore companies need to perform risk managements which one of them is by performing hedging derivatives. The main purpose of this research is to test and prove empirically an issue related to the influence of Growth Oppotunity, Leverage, Firm size, LiquidityCash Ratio and Current Ratio to the probability of hedging decision making activity. The population in this study is a group of companies that listed on the Indonesia Stock Exchange (BEI) between period of 2011 and 2015. The sample in this study was attained by conducting a purposive sampling method with approximatelly 33 companies were obtained and used as sample for this research. While, several variables that used in this study including Growth Opportunity, Leverage,Firm Size, Likuidity Cash Ratio and Current Ratio. A logistic regresion analysis was used as an analytical tool in this research. Based on the results of logistic regression analysis shows that the Variable of Growth Opportunity, Leverage, Current Ratio have negatively affected the probability of decision making in hedging. While the variable of Firm Size and Cash Ratio have positively affected the probability of decision making in hedging
Co-Authors Aaron M. A. Simanjuntak Anita Oktaviani Cornelia Desiana Matani Dian Pilinaung Elita W. R. Br Aritonang Fransiska Federika Kandami Fushy Dian Shantika Rumsawir Futry Dwi Jayanti Ike Nur Irianti Kurniawan Patma Marice Waroi Marselina Inggrid Duwu Maylen P. Kambuaya Otniel Safkaur Pangayow, Bill J.C Pascalina V. S Sesa Patabang, Angeliano Patrio Paulus K. Allo Layuk Ramadhan S.S Manafe Rouli Simbolon Rudiawie Larasati Safitri Putri Anjasari Sherina Baguna Sylvia Christina Daat Yunita Christy