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MANFAAT PENERAPAN CARBON ACCOUNTING DI INDONESIA Dwijayanti, S. Patricia Febrina
Jurnal Akuntansi Kontemporer Vol 3, No 1 (2011)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Carbon accounting is a process or a way to measure carbon emissions, then set a strategy to reduce carbon emissions, recording costs incurred and reported to the stakeholders of the company. The application of carbon accounting is a good benefit for a country, including Indonesia. For companies, the application of carbon accounting could be part of Corporate Social Responsibility (CSR) and will bring a positive impact for the company. For the government of Indonesia, carbon accounting can push the path of cooperation with countries associated with REDD (Reducing Emissions from Deforestation and forest Degradation), to reduce Greenhouse Gas (GHG) emissions. Indonesian society also have benefitfrom the application of carbon accounting. If the industry implementing carbon accollnting to reduce carbon emissions, so air pollution will be reduced and public !1ealth in the industry area will also be. improved. Application of carbon accounting could also reduce the potential natural disasters, the development of new infrastructure throughfundingfrom the REDD partnership and it will appear new jobs.

MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING MELALUI DISCONTINUED OPERATIONS Taniadji, Vanessa; Shanti, Shanti; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol 6, No 1 (2014)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Earnings management using classification shifting is done by changing the classification of an item in the income statement. Classification shifting does not change the companyâ€™s net profit, but the core earnings of that year will be reported too high. Earn-ings management using classification shifting may miss understand the users of financial statements, because investors are more attend to core earnings than net income. The purpose of this research is to prove whether the managers of manufacturing compa-nies in Indonesia do earnings management using classification shifting trough discontinued operations. This research is quantita-tive descriptive research with the object of this research is manufacturing companies listed on the Indonesia Stock Exchange from 1996 to 2012. The sample of this research is manufacturing companies that reported discontinued operations account in 1998 until 2011, because this research need 2 lag data and 1 lead data. Sampling in this research is purposive sampling. Source of the data in this research is the companyâ€™s financial statement and Indonesian Capital Market Directory. Data analysis techniques which is used in this research is multiple linear regression analysis. The result of this research show that the reporting of discontinued operations account doesnâ€™t have significantly effect to core earnings. Based on that result, it can be concluded that managers of manufacturing companies in Indonesia doesnâ€™t proven to do earnings management using classification shifting trough discontin-ued operations.

EVALUASI PENERAPAN TAX PLANNING DALAM UPAYA MENINGKATKAN EFISIENSI PEMBAYARAN BEBAN PAJAK PENGHA-SILAN DAN PAJAK PERTAMBAHAN NILAI PADA PT. AAI Yanti, Devi; Handoko, Jesica; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol 7, No 1 (2015)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Tax planning is the process of organizing a business taxpayer that his tax debt, both income tax and other taxes, is in a posi-tion most minimal, all in accordance with the provisions of the tax laws as well as commercially. Accordingly, this study will evalu-ate the implementation of tax planning that has been done by PT. AAI as aluminum distributor company in Surabaya, in an effort to improve the efficiency of the burden of payment of Income Tax and Value Added Tax in accordance with prevailing tax regula-tions during 2012. Among the rules it is Law. 36 Year 2008 on Income Tax and Law. 42 Year 2009 on Value Added Tax. During this time , the implementation of tax planning efforts conducted by PT. AAI is not optimal. This research is a descriptive study with a case study approach. The data used in this study is qualitative data in the form of data that contains the condition of the company and quantitative data in the form of data in the form of documents, or the list of numbers that can be calculated. The data obtained from literature and field studies obtained through observation, interviews, and documentation. The results of the study showed that the costs incurred by the company and included in the Commercial Income Statement are not all included in the Fis-cal Income Statement and exempt income included as an addition to income tax. In addition, tax planning VAT is also not optimal because of the outstanding customer receivables can affect VAT payments and payments related to the effort creditable input VAT charged but not included. The evaluation results showed the company can improve the efficiency of the payment burden of Rp 8,358,357.00 Income Tax and Value Added Tax of Rp 1,073,209.00.

Penyebab, Dampak, dan Prediksi dari Financial Distress serta Solusi untuk Mengatasi Financial Distress Dwijayanti, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol 2, No 2 (2010)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Financial distress is a condition that shows the stages of decline in the company's financial condition that occurred prior to the bankruptcy or liquidation (often called liquidation bankruptcy or closure of companies or company insolvency) or the inability of companies to pay financial obligations that have matured. Conditions of financial distress avoid by the company, because it lead to bankruptcy if the management company can not afford to take appropriate action to resolve existing financial problems. This paper will discuss the causes, impact and how to make the prediction of financial distress, several ways to predict, and the benefits of predicting financial distress as well as solutions for management.

FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN SAK ETAP Tuti, Rias; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol 8, No 2 (2016)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

The role of the MSMes (micro, small and medium enterprises) in boosting the economy and lowering unemployment in Indonesia is very large. However, sometimes the MSMes face some problems in the development of funding efforts. The cause is the unavail-ability of financial reports based on ETAP SAK can facilitate access to bank lending. The unavailability of financial re-ports based on the SAK ETAP on MSMes because of several factors, namely, the cost is relatively expensive to pay for experts in the fields of accounting, a lack of understanding of the SAK ETAP, complicated and the perception of MSMes who consider finan-cial reports not important to do. This research aims to obtain empirical evidence whether the giving of information and socialization, educational back-ground, level of education, size of enterprises and enterprises long effect on the understanding of MSMes in drawing up financial state-ments based on the SAK ETAP. Objects in the study of UMKM in Surabaya with number of respondents as much as 52 MSMes with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size does not influence on the understanding of MSMes in drawing up financial statements based on the SAK ETAP. Only long influential usahalah significantly to the understanding of MSMes in drawing up financial state-ments based on the SAK ETAP.

ANALISIS PERBEDAAN KINERJA DAN PENGARUH DIVERSIFIKASI USAHA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR Lim, Meilya; Lindrawati, Lindrawati; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol 6, No 1 (2014)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Business diversification is an expantion that purpose to create value by adding one or more business units. The firms that focus on a single segment often compares with divercification firms to determine the performance of each other. Therefore, this research has purposes to exemine the difference of performance between single firm and diversified firm, to exemine the impact of business diversification to performance of firm, and to exemine the difference of performance between firms that develop through related diversification and firms that develop through unrelated diversification. The object of the research are 43 manufacturing firms that listed in the Indonesian Stock Exchange in the year of 2008 to 2012, using the purposive sampling technic and the research data are panel pooled data. From 43 firms, 7 firms are firms that focus on a single segment , and 36 firms are diversified firm. The hypothesesâ€™ examinations are using the independent samples test and the double linear regression. The results of the research showed that there were significant performance difference between the performance of single firms and the performance of diversified firms, and regression analysis showed that diversification hasnâ€™t a significant impact on performance. Beside that, the result of the research also showed that there werenâ€™t significant performance difference between the performance of firms that develop through related diversification and the performance of firms that develop through unrelated diversification.

PENGARUH PERSEPSI ETIKA, PENGALAMAN KERJA, DAN TIPE KEPRIBADIAN TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN Tandijono, Vania; Rahayu, Mudjilah; Febrina, S, Patricia
Jurnal Akuntansi Kontemporer Vol 10, No 1 (2018)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Cases of fraud that have occurred in Indonesia have occurred a lot which resulted in considerable losses to the community. This study aims to obtain empirical evidence and analyze the influence of ethical perceptions, work experience, and personality type on the auditor's ability to detect fraud through professional skepticism. This type of research includes testing hypotheses by using primary data through questionnaires. Population and sample are chosen for this study were independent auditors, namely the Public Accounting Office (KAP) in Surabaya. Based on the directory of the Indonesian Institute of Certified Public Accountants (IAPI) in 2017, there are around 44 KAPs in Surabaya that are the object of research. Data collection techniques in this study used purposive sampling and convenience sampling. The data analysis technique used in this study is SEM (Structural Equation Model) with SmartPLS 3.0 (Partial Lease Square) program. The results showed that ethical perceptions, work experience, and personality types did not influence the auditor's ability to detect fraud through professional skepticism.

ANALISIS RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN LQ-45 Salim, Meliawati; Hariyanto, Simon; Dwijayanti, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol 9, No 1 (2017)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

The Financial Accounting Standards in Indonesia has referred to IFRS. The principles of IFRS which are fair value and full dis-closure are expected to generate a certain quality of accounting information. Fair value is market-based measured while full dis-closure is explaning about disclosing all the information which are important in decision making. One of the issue caused by in-formation asymmetry is agency conflict where agent acts for his own behalf because he knows much more information rather than principal about company condition, so as the information is not relevant to be used as the source of decision making. There-fore, the aim of this study is to analyse whether the convergence of IFRS can increase the value relevance of accounting infor-mation and decrease the information asymmetry. The research design is descriptive. The object of the research are the compa-nies which are listed as LQ-45 in 2010-2014 (2012 as cutoff) with 45 companies selected by purposive sampling technique. Technique of data analysis which are used are multiple linier regression and paired t test samples. The results showed that there are increasing of value relevance of accounting information and signicicantly decreasing of the information asymmetry after IFRS convergence in Indonesia.

Manfaat Penerapan Carbon Accounting di Indonesia Dwijayanti, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol 3, No 1 (2011)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Carbon accounting is a process or a way to measure carbon emissions, then set a strategy to reduce carbon emissions, recording costs incurred and reported to the-stakeholders of the company. The application of carbon accounting is a good benefit for a country, including Indonesia. For companies, the application of carbon accounting could be part of Corporate Social Responsibility (CSR) and will bring a positive impact for-the company. For the government of Indonesia, carbon accounting can push the path of cooperation with countries associated with REDD (Reducing Emissions from Deforestation and forest Degradation), to reduce Greenhouse Gas (GHG) emissions' Indonesian society also have benefit from the application of carbon accounting' If the industry implementing carbon accounting to reduce carbon emissions, so air pollution will be reduced and public health in the industry area will also be improved. Application of carbon accounting could also reduce the potential natural disasters, the development of new infrastructure through funding from the REDD partnership and it will appear new jobs.

PENGARUH PENGALAMAN, DAN SKEPTISME BAGI AUDITOR DI DALAM MENDETEKSI ADANYA RED FLAGS PADA SUATU TINDAK KECURANGAN LAPORAN KEUANGAN Lesmana, Gunawan; Yudhianti, Bintang Hari; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol 8, No 2 (2016)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Auditor as an independent party has an obligation to examine the companyâ€™s financial statements and stated that the fi-nancial statements are reasonable, but in carrying out the duties required expertise to identify the presence or absence of red flags so some fraud could be revealed and not mislead the users of the financial statements. This study aimed to investigate the effect of auditorâ€™s experience and the level of auditorâ€™s scepticism towards red flags in detecting the presence of a fraudulent financial statement. The population used in this study are all external auditors who worked on PAO(Public Accountant office) in Surabaya. The sampling technique using convenience sampling and purposive sampling, and the number of samples in this study were 45 respondents. The data comes from a questionnaire distributed to the external auditors who worked on PAO in Surabaya. Data were analyzed using multiple linear regression analysis. The results of this study indicate that there is a positive effect of variable levels of auditorâ€™s experience and the auditorâ€™s skepticism towards red flags.

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