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REVALUASI ASET TETAP PADA BADAN USAHA MILIK NEGARA UNTUK MENEKAN PAJAK PENGHASILAN Hastuti Hastuti; Endah Dwi Kusumastuti
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.919

Abstract: The revaluation of property, plant and equipment is the re-appraisal of the company's fixed assets. Revaluation is allowed by the company with permitted methods and often done to increase the value of the company's assets. This research conducted a reassessment of fixed assets of a state-owned enterprises namely PT. Pegadaian Persero by using net present value. The value of property and equipment after revaluation amounted to Rp 3,870,481,782,801. The income tax (efficiency) generated if the company re-values its fixed assets for tax purposes is Rp 410,835,968,331 or 59.81% in percentage. Tax planning using revaluation of fixed assets has a high level of efficiency and can save the company's tax burden. So it can be concluded that the method of tax planning by using fixed asset revaluation is not included into tax smuggling (tax evasion). Revaluation of fixed assets for the purpose of this taxation, also supported by Regulation of the Minister of Finance No. 79 / PMK.03 / 2008 concerning Revaluation of Fixed Assets of Companies for Taxation Purposes.Keywords: Revaluation of Property, Plant and Equipment, Net Present Value, Income Tax

PENINGKATAN KOMPETENSI SISWA SMK PURAGABAYA KOTA BANDUNG DALAM MENYUSUN LAPORAN KEUANGAN UNTUK MENGHADAPI UJI KOMPETENSI KEAHLIAN BIDANG AKUNTANSI Hastuti; Ita Susanti; Endah Dwi Kusumastuti
Jurnal Difusi Vol 4 No 1 (2021): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Program pengabdian kepada masyarakat ini bertujuan meningkatkan kompetensi menyusun laporan keuangan bagi siswa SMK Puragabaya. Peserta program adalah 56 orang siswa SMK yang akan menghadapi UKK (Ujian Kompetensi Keahlian) bidang akuntansi. Peningkatan kompetensi dilakukan dengan mengadakan pelatihan, pendampingan dan simulasi uji kompetensi akuntansi. Materi pelatihan sesuai dengan KKNI (Kerangka Kualifikasi Nasional Indonesia) yang merupakan acuan UKK pada kurikulum SMK. Materi terdiri dari prinsip profesionalisme dalam bekerja, praktik-praktik kesehatan dan keselamatan kerja, memproses entry jurnal, memproses buku besar, dan menyusun laporan keuangan. Evaluasi telah dilakukan untuk mengukur keberhasilan program ini. Evaluasi materi pelatihan diukur dengan menilai hasil simulasi uji kompetensi akuntansi. Sementara evaluasi kegiatan dilakukan dengan memberi kuesioner kepada peserta untuk menilai penyelenggaraan kegiatan yang meliputi unsur narasumber, materi pelatihan, sarana dan logistik.

Pengaruh Persepsi Karyawan mengenai Keefektifan Pengendalian Internal dan Kesesuaian Kompensasi Finansial serta Non Finansial terhadap Pencegahan Kecurangan Akuntansi Dinda Novitasari; Endah Dwi Kusumastuti
Prosiding Industrial Research Workshop and National Seminar Vol 10 No 1 (2019): Prosiding Industrial Research Workshop and National Seminar
Publisher : Politeknik Negeri Bandung

Penelitian ini bertujuan untuk mengetahui besar pengaruh persepsi karyawan mengenai keefektifan pengendalian internal dan kesesuaian kompensasi finansial serta non finansial terhadap pencegahan kecurangan akuntansi. Metode penelitian yang akan digunakan adalah metode kuantitatif. Metode pengumpulan data dalam penelitian ini akan dilakukan melalui penyebaran kuisioner kepada para karyawan yang bekerja pada bagian Shared Service Operation Finance (SSOF) di PT X yang merupakan salah satu Badan Usaha Milik Negara (BUMN). Populasi karyawan pada bagian Shared Service Operation Finance (SSOF) di PT X berjumlah 72 karyawan. Sehingga dilakukan teknik sampling berdasarkan populasi tersebut, menghasilkan 61 karyawan sebagai sampel penelitian. Variabel independen dalam penelitian ini adalah persepsi karyawan mengenai keefektifan pengendalian internal dan kesesuaian kompensasi finansial serta non finansial. Sedangkan, variabel dependen dalam penelitian ini adalah pencegahan kecurangan akuntansi. Metode analisis data menggunakan uji regresi linear berganda dengan bantuan software IBM SPSS Statistics 24. Hasil penelitian menunjukkan bahwa variabel persepsi karyawan mengenai keefektifan pengendalian internal secara parsial berpengaruh positif dan signifikan terhadap pencegahan kecurangan akuntansi serta variabel kesesuaian kompensasi finansial serta non finansial secara parsial berpengaruh positif terhadap pencegahan kecurangan akuntansi. Secara simultan menunjukkan bahwa variabel persepsi karyawan mengenai keefektifan pengendalian internal dan kesesuaian kompensasi finansial serta non finansial berpengaruh positif terhadap pencegahan kecurangan akuntansi.

Evaluasi Tingkat Kepatuhan dan Setoran Pajak Penghasilan Wajib Pajak Usaha Mikro Kecil dan Menengah (UMKM) Pasca Diberlakukannya PP No. 23 Tahun 2018 di KPP Pratama Cimahi Risnala Auliya; Endah Dwi Kusumastuti
Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan dan tingkat setoran pajak penghasilan wajib pajak UMKM Pasca Diberlakukannya Peraturan Pemerintah No 23 Tahun 2018 di KPP Pratama Cimahi. Metode penelitian yang digunakan adalah metode deskritif kualitatif. Metode pengumpulan data melalui observasi, dokumentasi, kuisioner, dan wawancara. Jenis data merupakan data subjek dan data dokumenter sedangkan sumber datanya data primer dan data sekunder. Teknik analisis data menggunakan metode triangulasi. Hasil penelitian ini, tingkat kepatuhan wajib pajak UMKM di KPP Pratama Cimahi melalui 3 indikator yaitu Indikator Tingkat Kepatuhan NPWP tergolong sangat patuh, Indikator Tingkat Kepatuhan Membayar Pajak Penghasilan PP No 23 Tahun 2018 tergolong cukup patuh, Indikator Tingkat Kepatuhan Melapor Pajak Penghasilan PP No 23 Tahun 2018 tergolong patuh. Tingkat Setoran Pajak Penghasilan Wajib Pajak UMKM di KPP Pratama Cimahi memiliki tingkat setoran tergolong sangat patuh karena capaian kontribusi penerimaan pajak penghasilan terhadap penerimaan kantor yaitu pasca diberlakukannya PP No 23 Tahun 2018 mengalami kenaikan persentase capaian dari tahun 2018 ke tahun 2019 sebesar 5,17% walaupun Wajib Pajak UMKM di KPP Pratama Cimahi belum memenuhi total jumlah target KPP dari total jumlah bayar sebelum dan pasca diberlakukannya PP No 23 Tahun 2018, akan tetapi total jumlah bayar dari tahun ke tahun mengalami peningkatan.

Pengaruh Inventarisasi Aset Tetap Daerah terhadap Kualitas Laporan Keuangan dengan Legal Audit sebagai Variabel Intervening Imas Sukmawati; Endah Dwi Kusumastuti; Suji Abdullah Saleh
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.667 KB)

This research aims to find out and evaluate the implementation of Regional Fixed Asset Inventory with audit activities that will impact the quality of financial statements. This research was conducted in the Bandung Regency Government using quantitative research methods with steps in this research namely by disseminating primary and secondary data (Questionnaire) in the form of The Examination Results Report (LHP) of BPK RI on the Financial Report of Bandung District Government in fiscal year 2015-2019. The research sample was selected by purposive sampling method which is the user of assets in 30 Government Agencies. With the expected data analysis results all variables have a positive effect. However, after data processing using SmartPLS software version 3.0 that the Inner Model test showed one of the three unproven hypotheses, among them the Legal Audit variable (Z) did not significantly affect the Financial Report Quality (Y) variable. However, in general the achievement of Regional Fixed Asset Inventory against Legal Audit and Implications on the Quality of Financial Statements is said to be good with one thing still to be improved and developed.

Analisis Pengelolaan Retribusi Parkir Sebagai Strategi Peningkatan Pendapatan Asli Daerah Usivianti Latifah Humairah; Endah Dwi Kusumastuti; Iyeh Supriatna
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.933 KB)

Abstract: This study was conducted to determine the performance of the Bandung City Government in managing parking fees as a source of increasing PAD and providing useful solutions and recommendations to obtain effective strategies to increase Regional Original Income. The method used in this research is descriptive qualitative. Data collection techniques used are interviews with related parties, field observations and viewing existing documentation. The research results obtained are parking retribution management activities that have been carried out in the city of Bandung in the implementation and control aspects, some are found to be still not in accordance with the Standard Operating Procedures, rules and regulations set. These discrepancies include the use of parking rates that are not in accordance with Perda Number 04 of 2017 which has used progressive rates, there are still many parking locations on public roads controlled by illegal/illegal parking attendants, the use of Electronic Parking Terminals (TPE) is still not optimal and limited. field supervisors on the use of Electronic Parking Terminals (TPE).

Pengaruh Maturitas Sistem Pengendalian Intern Pemerintah Terhadap Kinerja Instansi Pemerintah Ageng Gumelar; Iyeh Supriatna; Endah Dwi Kusumastuti
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research was conducted to determine the effect of maturity of the government's internal control system on the performance of government agencies in the Purwakarta Regency Government. The population in this study is the Regional Work Unit (SKPD) in the Purwakarta Regency Government. The sample used in this study were 35 SKPDs in the Purwakarta Regency Government. The research method used is quantitative methods. The data source used is in the form of primary data. The data collection technique was carried out using research instruments in the form of questionnaires and interview guides. The data analysis method used is simple regression analysis. Result showed that the maturity of government internal control systems was positively and significantly affected by the performance of government agencies. With the increasing maturity of the government's internal control system, it can improve the performance of government agencies.

Analisis Akuntabilitas Pengelolaan Bantuan Pangan Nontunai pada Masa Pandemi Covid-19 (Studi Kasus pada Pemerintah Kabupaten Garut) Refy Amalia Putri; Endah Dwi Kusumastuti; Ira Novianty
Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i1.3399

Abstract: One of the government’s policies in restoring the national economy from the effects of the Covid-19 pandemic is the noncash food assistance program. This program is a social assistance in the form of food that aims to increase the effectiveness and accuracy of social assistance distribution targets, and encourage inclusive finance. This study was conducted with the aim of knowing and explaining the implementation of accountability in the management of the Non-Cash Food Assistance program during the Covid-19 pandemic in the Garut Regency Government. The type of research used is qualitative research with a case study approach. Data collection techniques were by observation, interviews, and documentation studies. Based on the results of the research, it shows that the accountability of the management of the program has been carried out well. However, there is still accountability that has not running well still needs to be improved, so that program implementation can be maximized. Keywords : Accountability, Noncash Food Assistance

Analisis Pengaruh Rasio Keuangan Terhadap Prediksi Kondisi Financial Distress Emia Eunike Violine Ginting; Endah Dwi Kusumastuti
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4894

This research aims to analyze the effect of financial ratio in predicting financial distress. The data used in this research is the secondary data with the population of the hotel, restaurant, dan tourism companies listed on the Indonesian Stock Exchange. The sample is determined by the method of purpovive sampling so that the number of sample in this research as much as 24 companies. The result of this research is there is a significant positive influence of Current Ratio in predicting financial distress conditions; there is a significant positive influence of Return On Assets in predicting financial distress conditions; there is a significant negative effect of Debt to Assets Ratio in predicting financial distress conditions; there is a influence is not significant of Total Assets Turnover in predicting financial distress conditions; there is a influence is not significant of Sales Growth in predicting financial distress conditions; there is a simultaneous influence of Current Ratio, Return On Assets, Debt to Assets Ratio, Total Assets Turnover, and Sales Growth in predicting financial distress conditions.

PENINGKATAN KOMPETENSI SISWA SMK PURAGABAYA KOTA BANDUNG DALAM MENYUSUN LAPORAN KEUANGAN UNTUK MENGHADAPI UJI KOMPETENSI KEAHLIAN BIDANG AKUNTANSI Hastuti; Ita Susanti; Endah Dwi Kusumastuti
Jurnal Difusi Vol 4 No 1 (2021): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v4i1.2628

Program pengabdian kepada masyarakat ini bertujuan meningkatkan kompetensi menyusun laporan keuangan bagi siswa SMK Puragabaya. Peserta program adalah 56 orang siswa SMK yang akan menghadapi UKK (Ujian Kompetensi Keahlian) bidang akuntansi. Peningkatan kompetensi dilakukan dengan mengadakan pelatihan, pendampingan dan simulasi uji kompetensi akuntansi. Materi pelatihan sesuai dengan KKNI (Kerangka Kualifikasi Nasional Indonesia) yang merupakan acuan UKK pada kurikulum SMK. Materi terdiri dari prinsip profesionalisme dalam bekerja, praktik-praktik kesehatan dan keselamatan kerja, memproses entry jurnal, memproses buku besar, dan menyusun laporan keuangan. Evaluasi telah dilakukan untuk mengukur keberhasilan program ini. Evaluasi materi pelatihan diukur dengan menilai hasil simulasi uji kompetensi akuntansi. Sementara evaluasi kegiatan dilakukan dengan memberi kuesioner kepada peserta untuk menilai penyelenggaraan kegiatan yang meliputi unsur narasumber, materi pelatihan, sarana dan logistik.

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