Articles
<![CDATA[Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20) ]]>
<![CDATA[Rezza Regia Sugandi]]>;
<![CDATA[Ida Farida Adi Prawira]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v2i1.55
<![CDATA[This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.]]>
<![CDATA[Pengaruh Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan ]]>
<![CDATA[Ade Irva Nursamsiah]]>;
<![CDATA[Akhmad Lutfi]]>;
<![CDATA[Farisha Eva Apriani]]>;
<![CDATA[Ida Farida adi Prawira]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 2 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2019 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v2i2.57
<![CDATA[This study aims to determine the effect of the implementation of environmental accounting on company performance through analysis of various impacts on company performance, such as increasing costs and decreasing corporate profits, improving company performance, reducing performance damage that often resembles precision and even the impact that shows habits on company performance. The method used in this study is library research. From this study, it could be concluded that environmental accounting had an impact on company performance. The research implication of this study for the development of science is as a material consideration for companies in implementing environmental accounting as a solution to overcome environmental problems.]]>
<![CDATA[PENTINGNYA SOSIAL MEDIA SEBAGAI STRATEGI MARKETING START-UP DI INDONESIA ]]>
<![CDATA[Jessie Elita Tarihoran]]>;
<![CDATA[Muarifah Ika Mardiani]]>;
<![CDATA[Novelia Dwi Putri]]>;
<![CDATA[Rista Sari Novareila]]>;
<![CDATA[Alfira Sofia]]>;
<![CDATA[Ida Farida Adi prawira]]>
<![CDATA[ KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang Vol 9, No 1 (2021): KREATIF ]]>
Publisher : <![CDATA[Prodi Manajemen Fakultas Ekonomi Universitas Pamulang ]]>
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DOI: 10.32493/jk.v9i1.y2021.p72-78
<![CDATA[Pentingnya Sosial Media Sebagai Strategi Marketing Start-Up di Indonesia merupakan suatu hal yang harus diperhatikan, khususnya bagi para pembisnis di era industri 4.0 sekarang ini. Sosial Media sangat berpengaruh pada kegiatan marketing di zaman ini, dimana dengan menggunakan sosial media, bisnis yang kita pasarkan bisa menjadi terkenal dan menjadi perusahaan Start-Up.Strategi marketing dengan menggunakan sosial media pun menjadi salah satu alternatif yang sangat dianjurkan, khususnya pada era industri 4.0 dan masa pandemik seperti ini. Artikel ini disusun dengan menggunakan tipe penelitian kepustakaan (library research) atau kualitatif deskriptif kepustakaan. Penelitian dilakukan dengan mengumpulkan data kualitatif dari data-data yang tersedia, seperti mengikhtisarkan poin-poin penting dari beberapa jurnal atau artikel yang telah ada lalu menarik kesimpulan berdasarkan pemikiran yang logis dan analisis.Literatur yang digunakan penulis yaitu jurnal atau artikel ilmiah, baik yang lokal maupun internasional.]]>
<![CDATA[Analisis Etika Profesi Akuntan dalam Standar Internasional ]]>
<![CDATA[Anisa Anisa]]>;
<![CDATA[Friti Anifa]]>;
<![CDATA[Nailatul Fadhila]]>;
<![CDATA[Ida Farida Adi Prawira]]>;
<![CDATA[Arim Nasim]]>
<![CDATA[ JURNAL AKUNTANSI Volume 16, Nomor 1, Mei 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi ]]>
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<![CDATA[Penelitian ini membahas mengenai analisis etika profesi akuntan dalam standar Internasional. Akuntan merupakan salah satu profesi yang penting dalam dunia bisnis karena berhubungan dengan keuangan, oleh karena itu wajib hukumnya bagi seorang akuntan menerapkan etika profesi akuntansi yang ada. Tujuan penelitian ini adalah untuk mengetahui pelanggaran-pelanggaran etika profesi akuntan yang terjadi. Etika profesi dimaksudkan sebagai panduan dan aturan bagi semua anggota, baik yang berpraktik sebagai auditor, pekerja swasta, pekerja di instansi pemerintah, maupun di lingkungan dunia pendidikan. Metode yang digunakan adalah tipe penelitian kepustakaan (library research) yaitu penelitian dilakukan hanya bersumber dari karya tulis, baik hasil penelitian yang telah dipublikasikan maupun yang belum. Penelitian ini menggunakan pengumpulan data kualitatif dengan menggunakan data-data yang telah ada, seperti memakai reduksi data lalu menarik kesimpulan dengan memakai logika, estetika, serta etika. Penelitian ini dibuat dengan mengkaji perolehan data sekunder yang bersumber dari pihak lain.]]>
<![CDATA[PERBEDAAN PENETAPAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE TRADISIONAL DAN METODE ACTIVITY-BASED COSTING (Studi Kasus pada CV Anugrah Jaya Indonesia Bandung) ]]>
<![CDATA[Anis Paskalia Sariningsih]]>;
<![CDATA[Ida Farida Adi Prawira]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 17, No 2 (2017): SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v17i2.1722
<![CDATA[Penelitian ini bertujuan untuk mengetahui perbedaan penetapan Harga Pokok Produksi dengan menggunakan Metode Tradisional dan Metode Activity-Based Costing pada satu perusahaan UMKM. Penelitian ini digolongkan dalam penelitian deskriptif kualitatif dengan desain penelitian studi kasus. Metode pengumpulan data dengan teknik triangulasi. Analisis data dengan data reduction, data display, dan verification. Perhitungan Harga Pokok Produksi dengan Metode Activity Based Costing memberikan hasil rata-rata persentase margin yang lebih tinggi dibandingkan dengan Metode Tradisional. Metode Activity Based Costing mampu mengalokasikan biaya ke aktivitas secara tepat dan membantu manajemen dalam mengambil keputusan untuk menentukan harga jual.]]>
<![CDATA[Apakah Transfer Pricing Mempengaruhi Pajak? : Tinjauan Sistematis ]]>
<![CDATA[Sulthan Yusuf Abdullah]]>;
<![CDATA[Memen Kustiawan]]>;
<![CDATA[Ida Farida Adi Prawira]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v9n3.p408-416
<![CDATA[Transfer Pricing become a problem in its application to some countries because it affects state revenue. Some companies apply Transfer pricing to avoid paying taxes. The purpose of this study is to aims does transfer pricing has an effect on the taxes paid by the company with the focus of the research answering the question "Does the application of transfer pricing have an impact on tax payments". This question will be answered in this article, using the Systematic Literature Review research method by reviewing several international and national standard journals that have been published under 5 years, starting from 2016 to 2021. This study finds that the application of transfer pricing in various companies both within both domestically and abroad are used as a tool for tax evasion, but companies in developed countries focus on tax compliance. The limitations of the research include the time required to review more articles is very limited, the number of reference articles used as sources is not much. However, this research is expected to expand information and knowledge about Transfer Pricing and can be used as a reference for further research.]]>
<![CDATA[Risiko Pajak dan Penghindaran Pajak Berdampak Pada Kebangkrutan Perusahaan : Tinjauan Sistematis ]]>
<![CDATA[illa susilawati]]>;
<![CDATA[Memen Kustiawan]]>;
<![CDATA[Ida Farida Adi Prawira]]>
<![CDATA[ Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 1 (2022) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jpak.v10n1.p44-49
<![CDATA[The study aims to explain the condition of a corporation if it performs tax evasion as to whether the company remains in good condition or bad condition. This study uses the Systematic Literature Review (SLR) method by reviewing several journals with national or international standards that have been published within a period of 10 years starting from 2013 to 2021. The results of this study suggest that tax avoidance and tax risks have no effect on company bankruptcy. This is because internal and external control of the company effectively encourages the management to make good tax plans and adherence to tax evasion, so that the policies that have been established do not adversely affect the company in the future. It is hoped that the study will further explore the relationship between tax avoidance and the deep risk of bankruptcy, by viewing more tax accounting strategies that facilitate it and make reference to future research.]]>
<![CDATA[Transfer Pricing, A Tax Avoidance Tool (A Review of Literature) ]]>
<![CDATA[Delina Herdian Septiani]]>;
<![CDATA[Ida Farida Adi Prawira]]>;
<![CDATA[Memen Kustiawan]]>
<![CDATA[ Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/nstp.2021.1044
<![CDATA[The purpose of the work presented in this paper is to capture the current state of Transfer Pricing as well as to document the current practices of Transfer Pricing Abuse through a systematic literature review to extend and update the previous work. The approach to this paper is to answer the questions such as “what is Transfer Pricing?”, “How is it progressing?”, “what are the driving factors?” and “what are the emerging trends?”. These questions are used to guide the search of papers from various publication databases even if it is expected that existing literature might not be sufficiently developed to translate each question directly into a finding. The literature is then analyzed and the major emerging themes are presented. Four key findings (topics on which the views of the authors converged) and two issues (topics on which authors had differing views) have been established. These include the interpretation of Transfer Pricing, Arm’s Length Price Principle, Transfer Pricing methods, and Transfer Pricing as a tax avoidance technique. The systematic literature review approach used in this paper allows emerging trends and issues in Transfer Pricing to be highlighted in a structured and thematic manner. These findings also open up information about transfer pricing issues so that they can be used as reference material for further research.]]>
<![CDATA[Taxpayer Behavior Towards Fixed Asset Revaluation ]]>
<![CDATA[Ida Farida Adi Prawira]]>;
<![CDATA[Memen Kustiawan]]>;
<![CDATA[Fitri Anggrayni]]>
<![CDATA[ Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/nstp.2021.1050
<![CDATA[The development of tax incentive policies designed to suit the interests and prevailing tax laws and regulations so that this research is directed at identifying, analyzing, and designing effective tax incentive policies. This study aims to describe how taxpayers' behavior towards their decisions in fixed asset revaluation.This study is descriptive in nature, using the Research and Development approach through exploratory studies. This research is not designed to test hypotheses, but describes the data, facts and trends that occur, then analyzed and recommended what kind of Fixed Asset Revaluation policy model should be made to increase taxpayer compliance which can then increase tax revenue. Data obtained by interview techniques, with respondents consisting of corporate taxpayers and experts in the field of Asset Valuation Accounting. The research was conducted for 6 months, data collection was carried out in Bandung. The results of the research aim to be used as input for the Directorate General of Taxes in making tax incentive policies in Fixed Asset Revaluation.]]>
<![CDATA[SISTEM INFORMASI, KEUANGAN, AUDITING, DAN PERPAJAKAN ]]>
<![CDATA[Desy Lutfiati]]>;
<![CDATA[Neng Inggrit Candi Kapuri]]>;
<![CDATA[Zelina Amalia]]>;
<![CDATA[Ida Farida Adi Prawira]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 5, No 2 (2021): April ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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DOI: 10.32897/jsikap.v5i2.506
<![CDATA[Kualitas laporan keuangan yang merupakan hal terpenting tidak hanya dalam sektor privat namun juga dalam sektor publik. Paper ini bertujuan untuk mengukur kualitas sumber daya manusia, sistem pengendalian internal dan teknologi informasi, juga fungsi pengawasan yang dilakukan oleh komite audit dalam mempengaruhi financial reporting quality, yang merupakan variabel-variabel relevan dan dianggap vital selama terjadinya keterbatasan gerak akibat pandemi COVID-19. Penelitian dilakukan dengan cara mengumpulkan data dan informasi dalam berbagai pustaka seperti jurnal, buku, dan dokumen lainnya yang relevan. Hasil penelitian diperoleh bahwa terdapat pengaruh sumber daya manusia, sistem pengendalian internal dan teknologi informasi, dan peran komite audit dalam meningkatkan kualitas laporan keuangan. Artikel ini diharapkan mampu memicu bagi peneliti lain untuk meneliti lebih jauh mengenai urgensi kualitas laporan keuangan sector public dan privat selama pandemi covid-19 atau dengan menggunakan variabel lainnya.]]>
