Articles
<![CDATA[Kajian Perbandingan Tax Treaty Model: OECD, UN, dan US ]]>
<![CDATA[Rachmawati, Dyna]]>
<![CDATA[ Jurnal Widya Manajemen & Akuntansi Vol 3, No 1 (2003) ]]>
Publisher : <![CDATA[Fakutas Ekonomi Unika Widya Mandala Surabaya ]]>
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<![CDATA[The needs of tax treaty arise as international trade growth rapidly due to advancement of information technology. Taxa imposed on income derived from international trade are double. Tax treaty or tax convention is bilateral agreement for the avoidance of double taxation. This agreement arranges taxation rights. There are 3 (three) tax treaty model, which is used as reference to make bilateral agreement for the avoidance of double taxation. The first one is OECD Model made by The OECD Comittee of Fiscal. This model usually used by the OECD member, which is divided from developed countries. It is considered discriminative in tax imposing rights, especially for developing countries. The United Nations obligates to eliminate this discriminative by issuing UN Model in 1980. This is the second model and usually used by developing countries. The third model is US Model. This tax treaty is only used by United States to protect its interest in a board. As the first one borned, OECD Model is used as reference for both UN and US Model. Thus, this literature study used OECD Model as brainstorming in comparison. There are 2 (two) differences major between OECD Model and W Model. First, in OECD Model, there is an exclusive right in tax imposing on passive income. Second, limitations on lax imposing rights for source countries. The differences between OECD Model with US Model are basically caused by the needs of protection for US interest in aboard. So that, there are 3 (three) rules in US Model which aren't arranged by OECD Model. Those rules are: source of income, general rule of taxation and assistance of collection.]]>
<![CDATA[Aspek Penilaian dalam Perusahaan Dot Com ]]>
<![CDATA[Rachmawati, Dyna]]>
<![CDATA[ Jurnal Widya Manajemen & Akuntansi Vol 4, No 1 (2004) ]]>
Publisher : <![CDATA[Fakutas Ekonomi Unika Widya Mandala Surabaya ]]>
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<![CDATA[New economy has come, begun by the advancement of information technology. It appears much dot.com company. Valuing the dot.com has challenged many financial experts. It becomes uneasy because the uncertainty is so high. This paper uses two approaches in valuing the dot.com company. The first one is qualitative approach. This approach requires acquainted of the company deeply by knowing the management team and business plan. The second one is quantitative approach. It offers two alternatives method, which is net present value or discounted cashflow and economic value added. Both are requires many assumptions. This paper tries to implement the valuation by valuing Indo.com. The result shows Indo.com has o great management team. Indo.com business is real though running the cyber business. Indo.com worth S 77 million under the assumptions made and using net present value methods]]>
<![CDATA[Determination Disclosure of Corporate Social Responsibility ]]>
<![CDATA[Winarto, Kezia]]>;
<![CDATA[Rachmawati, Dyna]]>
<![CDATA[ ATESTASI - Jurnal Ilmiah Akuntansi Vol 3 No 1 (2020): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.33096/atestasi.v3i1.387
<![CDATA[Corporate social responsibility is a company's commitment to contribute to sustainable economic development. This study aims to examine and discuss the effect of profitability, leverage, size of the company, the audit committee, board of directors, institutional ownership and public ownership on the disclosure of corporate social responsibility. The study population was the company went public in Indonesia and the sample is manufacturing companies listed on the Stock Exchange in 2015-2018. This research data analysis techniques using multiple linear regression analysis. The stages of data analysis using normality test, classic assumption test the feasibility of models and hypothesis testing. The results of this study prove that profitability, leverage, and governance mechanisms have no effect on the disclosure of CSR. Meanwhile, the size of the company's positive influence on CSR. These results indicate that company size is a factor that can be used in determining the company disclose its CSR activities]]>
<![CDATA[KEMAMPUAN DEKOMPOSISI PAJAK TANGGUHAN UNTUK MEMPREDIKSlKAN ARUS KAS ]]>
<![CDATA[Rachmawati, Dyna]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol 2, No 2 (2010) ]]>
Publisher : <![CDATA[Graduate School, Widya Mandala Catholic University Surabaya ]]>
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DOI: 10.33508/jako.v2i2.440
<![CDATA[This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities. The second model tests the predictive ability of decomposition of deferred tax assets and deferred tax fiat'ility. There are various results of the predictive ability of decomposition of deferred tax liabilities. Depreciation and amortisation is not cash flows predictor. Capital lease and other temporary differences are statistically significant towards cash flows. It means that they are cash flows predictor.]]>
<![CDATA[Kemampuan Dekomposisi Pajak Tangguhan untuk Memprediksikan Arus Kas ]]>
<![CDATA[Rachmawati, Dyna]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol 2, No 2 (2010) ]]>
Publisher : <![CDATA[Graduate School, Widya Mandala Catholic University Surabaya ]]>
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DOI: 10.33508/jako.v2i2.1018
<![CDATA[This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities. The second model tests the predictive ability of decomposition of deferred tax assets and deferred tax liability. There are various results of the predictive ability of decomposition of deferred tm liabilities. Depreciation and amortization is not cash flows predictor. Capital lease and other temporary differences are statistically significant towards cash flows. It means that they are cash flows predictor.]]>
<![CDATA[RELEVANSI NILAI INTELLECTUAL CAPITAL ]]>
<![CDATA[Wirawan, Grace]]>;
<![CDATA[Rachmawati, Dyna]]>;
<![CDATA[Oki, Ariston]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol 6, No 1 (2014) ]]>
Publisher : <![CDATA[Graduate School, Widya Mandala Catholic University Surabaya ]]>
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DOI: 10.33508/jako.v6i1.2562
<![CDATA[Competition and technological developments are increasing among companies, making the company needs to focus investment knowledge assets, such as intellectual capital. Intellectual capital is not reported on the balance sheet (off-balance sheet), it will reduce information relevance to investors. This research aim to test the value relevance of intellectual capital as an off-balance sheet assets. Measurement of the value relevance of intellectual capital is done by testing the relationship between intellectual capital to firm value. Intellectual capital measurement is done by two approaches, method of accounting approaches (VAICTM) and non-accounting ap-proach (content analysis). This study also aim to prove which one of those approach have most powerful value relevance of intellectual capital. Object of this research is public companies listed on Indonesia Stock Exchange in year 2012. Total sample of this research is 138 companies selected by purposive sampling technique. Hypothesis testing using multiple linear regression. The results show that the accounting approach and non-accounting approach affects the value of the company. Non- accounting approach that is more focused on information disclosed through the annual report, giving a stronger relevance than accounting approach. This suggests that the financial information is not entirely the focus for investors in assessing the company. Other information disclosed in the annual report is also one aspect to be considered by investors.]]>
<![CDATA[ANALISIS PERBEDAAN MODAL INTELEKTUAL ANTAR INDUSTRI: PERBANKAN, TELEKOMUNIKASI, DAN MANUFAKTUR ]]>
<![CDATA[Suwiji, Novie Erawati]]>;
<![CDATA[Rachmawati, Dyna]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol 9, No 1 (2017) ]]>
Publisher : <![CDATA[Graduate School, Widya Mandala Catholic University Surabaya ]]>
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DOI: 10.33508/jako.v9i1.2535
<![CDATA[Development of information technology in the era of globalization make the business environment more dynamic. Compa-nies need a resource that can provide a competitive advantage for the company to be competitive in the business environment, namely intellectual capital. Many studies have proven the benefits of intellectual capital in various industries. Almost every in-dustry has felt the impact of the increase in intellectual capital (Luthy, 1998). But the characteristics of each industry is different, then the intellectual capital investment will be different. The hypothesis that emerged in research on certain industries have dif-ferent intellectual capital with other industries. Therefore, this study aims to demonstrate empirically the intellectual capital dif-ferences between industries, namely banking, telecommunications, and manufacturing with two methods that VAICTM and con-tent analysis. The object of this research is the corporate banking, telecommunications, and listed on the Stock Exchange in 2014 with a sample of 143 companies selected by purposive sampling technique. Hypothesis testing using different test average (inde-pendent sample T-test). The research proves that there is a difference between the intellectual capital of the banking, telecommu-nications, and manufacturing industry with content analysis. While the method VAICTM only proves that there is a difference between the intellectual capital of the banking and manufacturing industry. Analysis report of VAICTM method proves that the manufacturing industry has the intellectual capital that is higher than the two other industries. While content analysis method proves that telecommunications industry has the intellectual capital that is higher than the banking and manufacturing industry.]]>
<![CDATA[ANALISIS PENGARUH PENGUNGKAPAN SEGMEN OPERASI TERHADAP RISIKO INVESTASI ]]>
<![CDATA[Handayani, Nenik]]>;
<![CDATA[Rachmawati, Dyna]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol 9, No 2 (2017) ]]>
Publisher : <![CDATA[Graduate School, Widya Mandala Catholic University Surabaya ]]>
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DOI: 10.33508/jako.v9i2.2540
<![CDATA[This study aims to prove empirically the disclosure of operating segments to investment risk. In this study the risk is ex-pected to decrease with the disclosure of operating segment as the basis of investment consideration. The disclosure of operational seg-ments in this study is proxied through quality and quantity, the use of 2 proxies to measure segment disclosure is expected to provide empirical evidence regarding which proxies are more appropriate for measuring disclosure of operating segments. This research uses quantitative design with compound regression hypothesis test. The object of this research is manufacturing company period 2011-2015, with total of 81 observation data. The data used in the form of annual reports of manufacturing companies 2011-2015 period listed in Indonesia Stock Exchange. The results showed that both the quality and the amount of disclosure of the operating segment did not affect the investment risk. This indicates that the quality and number of operating segment disclosures has not been an appropriate proxy for measuring the disclosure of operating segments. The results of this study also shows that firm size has a negative effect on corporate risk, while the level of leverage has a positive effect on investment risk.]]>
<![CDATA[IMPLEMENTASI ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN NILAI PERUSAHAAN: KINERJA OPERASIONAL PERUSAHAAN SEBAGAI PEMEDIASI ]]>
<![CDATA[Ester Putri Gita Pratiwi]]>;
<![CDATA[Dyna Rachmawati]]>
<![CDATA[ AJAR Vol 4 No 02 (2021): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v4i02.184
<![CDATA[The aim of this study is to test the implementation of environmental management accounting (EMA) on firm value indirectly through operational performance. EMA consists of Monetary Environmental Management Accounting (MEMA) and Physical Environmental Management Accounting (PEMA). This study uses 329 and 325 firm respectively for MEMA and PEMA. Research samples are manufacturing companies listed in Indonesian Stock Exchange during the period of 2017-2019. The results show that EMA, MEMA, and PEMA have no statistically effect on either to operational performance and firms’ value. It indicates that operational performance has no mediating role in the relationship between EMA and firm’s value. This study uses robustness test by replacing MEMA, PEMA with Environmental Quality Cost (EQC) approach as the measurement of EMA. EQC consists of prevention, detection, internal failure and external failure. The robustness test shows that EQC has positive impact on firms’ value indirectly through operational performance. It means that operational performance has mediating role in the relationship between EQC and firm’s value. This study contributes academically that EQC approach is the best measurement for EMA in manufacturing companies. Therefore, we suggest for the next study can adopt the EQC approach as the measurement of EMA.]]>
