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ANALISIS TAX PLANNING TERHADAP PAJAK PENGHASILAN BADAN UNTUK MENGEFISIENSIKAN BEBAN PAJAK PENGHASILAN BADAN TERUTANG PADA PT WAHANA ELOK LANGGENG LESTARI “WELL” Hj. Dewi Rejeki, SE., Ak., M.Si., CA.; Esti Kusumowati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

The purpose of the research is to do tax planning that must be done by the company in order to streamline the income tax expense and find out the impact that occurs after tax planning. The method of this research is qualitative descriptive method, that is a research by collecting data in accordance with the actual situation and providing an overview and analysis of existing problems. The result of the research shows that PT Wahana Elok Langgeng Lestari “WELL” has implemented tax planning, for some costs that cannot be deducted into deductible costs and comparing the tax expense before and after-tax planning.The conclusion in tax planning on financial statements can help companies to make efficiency and make savings on corporate income tax. Suggestion for companies to make maximum use of tax planning in utilizing tax-saving alternatives without violating tax regulations.

PENGARUH LOCUS OF CONTROL , KINERJA , KOMITMEN ORGANISASI DAN TURNOVER INTENTION TERHADAP PENERIMAAN AUDITOR ATAS DYSFUNCTIONAL AUDIT BEHAVIOR ( Studi Empiris Pada Kantor Akuntan Publik Wilayah Jakarta Selatan) Hj. Dewi Rejeki, SE., Ak., M.Ak.; Rizca Tri Utami
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

The reason this study of course, there is a problem regarding the acceptance of dysfungtional audit behavior in the audit process that does not comply with audit procedures that have been established or deviate from the applicable standards, so as to reduce the quality of the financial statements being audited. Based on cluster sampling method with stratified random sampling technique, this study used a sample amount to 15 KAP with a total of 98 respondents who work as auditors working in the public accounting firm located in South Jakarta enrolled in AP & Firm Directory 2014 publish by IAPI. This study uses primary data by questionnaire. Data were analyzed using multiple regression analysis processing through SPSS 22,0 statistical software. The results showed two variables that have an influence ang significant to the Audit Dysfungtional Behavior namely external locus of control variables and performance while variable organizational commitment and turnover intention has significant influence but not on accepteance of dysfungtional audit behavior. The conclusion of this study, shows that of the four variables tested partially to irregularities in the conduct of the audit, only two variables that have an influence and significant to the Audit Dysfungtional Behavior namely external locus of control variables and performance while variable organizational commitment and turnover intention has influence but not significantly to the acceptance of dysfungtional audit behavior. Suggestions from this study, expected to examine other factors that affect the practice of auditing dysfunctional behavior such as : job satisfaction, controlling system, underreporting of time and time pressure. In addition, this study is expected to provide remedial measures against those aspects that can trigger an audit dysfungtional behavior practices that audit quality in maintained.

FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN UMKM DALAM PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM DI KELURAHAN JAKASETIA Hj. Dewi Rejeki, SE., Ak., M.Si., CA.; Delvin Kautsar
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

To find out how much the influence of the giving information and socialization, educational background, level of education, size of enterprises and enterprises long on the understanding of MSMes in drawing up financial statements based on the SAK EMKM. This research was carried out on 75 SMES in Jakasetia Sub-district using the questionnaire as a data retrieval method. Data was analyzed using multiple regression analysis that processed it through SPSS 25.0 application software The result of the t-test showed that the giving information and socialization, educational background, level of education, size of enterprises and enterprises long variables had a significant effect on the understanding of MSMes in drawing up financial statements based on the SAK EMKM. The conclusion of this study shows that the variable the giving information and socialization, educational background, level of education, size of enterprises and enterprises long has a significant effect on the understanding of MSMes in drawing up financial statements based on the SAK EMKM.

PENGARUH UKURAN KANTOR AKUNTAN PUBLIK (KAP) DAN HIRARKI JABATAN TERHADAP PROFESIONALISME AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI WILAYAH JAKARTA SELATAN Hj. Dewi Rejeki, SE., Ak., M.Ak.; Agnes Vanesa
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 2 (2016): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v3i2.68

This study was conducted to determine the effect of partially or simultaneously between the size of Public Accounting Firms (KAP) and hierarchical positions on the professionalism of auditors in Public Accounting Firms (KAP) at South Jakarta. This research is done in the Public Accounting Firms (KAP) at South Jakarta. The methods used for data collection is through a survey of primary data. The analytical method used is a method of quantitative and qualitative approaches. The results of the study showed that simultaneous size of Public Accounting Firms (KAP) and the hierarchical positions of powerful positions significantly and positively on the professionalism of auditors and the results of the partial indicates that the variable size of Public Accounting Firms (KAP) and the hierarchical positions on the professionalism of auditors in Public Accounting Firms (KAP) at South Jakarta, where the second factor it will contribute to the professionalism of auditors as big as 89,6%. The conclusions of this study, the variable size of Public Accounting Firms (KAP) and hierarchical positions of powerful positions significantly and positively to the professionalism of auditors variables either partially of simultaneously. The suggestion from this study, expected variables need to be improved such as gender, experience, independence, audit situations, ethics, knowledge, ethical perception, and role conflict.

GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI DETERMINASI NILAI PERUSAHAAN ( Studi Empiris pada Perusahaan perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2017 – 2020) Hj. Dewi Rejeki, SE., Ak., M.Si., CA.; Puput Winningsih
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.637

This study aims to empirically prove the influence of Good Corporate Governance and Corporate Social Responsibility on firm value in LQ45 companies listed on the Indonesia Stock Exchange for the period 2017 to 2020 both partially and empirically, using several variables, namely Good Corporate Governance with 3 indicators. measurements such as Independent Board of Commissioners, Institutional Ownership, Managerial Ownership and Corporate Social Responsibility. The method used in this research is quantitative which according to the level of explanation includes associative research with a casual approach. The type of data used is secondary data with data sources from audited financial statements, namely LQ45 Companies Listed on the Indonesia Stock Exchange (IDX) based on time series for the period 2017 to 2019. The results of this study partially prove that Good Corporate Governance has no effect. on the value of the company, while Corporate Social Responsibility has an effect on the Firm Value of the Company, while simultaneously Good Corporate Governance and Corporate Social Responsibility have an effect on the Firm Value of the Company.

KESIAPAN PARA PELAKU UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM) Hj. Dewi Rejeki, SE., Ak., M.Si., CA.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.446

The research was conducted to find out in depth how the readiness of MSME actors in preparing financial reports based on SAK-EMKM. The emphasis is aimed at the extent to which these MSME actors understand the usefulness of financial reports that are prepared based on standard standards.This study uses a descriptive method with a qualitative approach through interviews, observation and documentation. The population in this study were several MSME players in the services, trade and manufacturing sectors, namely CV Dahkota in Cirebon (printing service business), Midio Restaurant in Jatiwaringin (food / culinary trading business), Arena Distro shop in Radin Inten (trading business). clothes), and Family Shoes in Bogor (a shoe manufacturing business).The results of this study found that there were some MSME actors unpreparedness, such as the financial statements presented only limited to income and expenditure, no recording of assets, inventories were only recorded based on physical calculations, and the recording was still based on cash basis

ANALISIS SISTEM PENGENDALIAN INTERN DALAM RANGKA MENJAGA ASET PERUSAHAAN DAN MENINGKATKAN EFEKTIVITAS PADA PT DHARMATAMA MEGAH FINANCE Hj. Dewi Rejeki, SE., Ak., M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 2 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

The purpose of this research is to know internal control system at PT Dharmatama Megah Finance in order to maintain company asset and improve the effectiveness of the company, related to the cause of branch offices that do not run SOP which has been set by head office at PT Dharmatama Megah Finance, Branch offices running SOPs that exist in PT Dharmatama Megah Finance. This research is a qualitative descriptive research where the data used is obtained from observation, interview/interview and documentation. Data analysis techniques used by assessing the internal control system that has been established headquarters based on the elements of internal control such as: Organizational Structure. Authority System and Recording Procedures, Healthy Practices and Employee Quality. Based on the results of research that has been done on PT Dharmatama Megah Finance, internal control system has not been all running properly. This is marked by the non-fulfillment of some elements of the internal control system that should be done branch companies. The cause of branch companies not running SOPs that have been established headquarters can be known after testing with 4 (four) elements of internal control as mentioned above, that the SOP has been established headquarters has not been obeyed by the branch office. In addition, the reliability of information from documents used also can not be accounted for

PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013 Hj. Dewi Rejeki, SE., Ak., M.Ak.; Erwina Syahputra T
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Abstract : The reason this study of course, there is a problem regarding the acceptance of dysfungtional audit behavior in the audit process that does not comply with audit procedures that have been established or deviate from the applicable standards, so as to reduce the quality of the financial statements being audited. Based on cluster sampling method with stratified random sampling technique, this study used a sample amount to 15 KAP with a total of 98 respondents who work as auditors working in the public accounting firm located in South Jakarta enrolled in AP & Firm Directory 2014 publish by IAPI. This study uses primary data by questionnaire. Data were analyzed using multiple regression analysis processing through SPSS 22,0 statistical software. The results showed two variables that have an influence ang significant to the Audit Dysfungtional Behavior namely external locus of control variables and performance while variable organizational commitment and turnover intention has significant influence but not on accepteance of dysfungtional audit behavior. The conclusion of this study, shows that of the four variables tested partially to irregularities in the conduct of the audit, only two variables that have an influence and significant to the Audit Dysfungtional Behavior namely external locus of control variables and performance while variable organizational commitment and turnover intention has influence but not significantly to the acceptance of dysfungtional audit behavior. Suggestions from this study, expected to examine other factors that affect the practice of auditing dysfunctional behavior such as : job satisfaction, controlling system, underreporting of time and time pressure. In addition, this study is expected to provide remedial measures against those aspects that can trigger an audit dysfungtional behavior practices that audit quality in maintained.

PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA PONDOK GEDE) Hj. Dewi Rejeki, SE., Ak., M.Ak. M.Si., CA.; Indah Permadani
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

The objective of this research is to find out the effect of Taxpayer Awereness, Tax Sanctions, and aplication of e-Filing system for individual Taxpayer compliance in KPP Pratama Pondok Gede. The research method is descriptive and quantitative research methods. The type of data is primary data.The results of this research had effect of taxpayer awareness, tax sanctions and aplication of e-Filing system for individual taxpayer compliance in KPP Pratama Pondok Gede. The conclusion of this research shows that taxpayer awereness has a partial effect on the compliance of individual taxpayer, tax sanctions don't have a partial effect on the compliance of individual tax payer, aplication of e-filing system has a partial effect on the compliance of individual tax payer, taxpayer awareness, tax sactions, and application of e-filing system has simultaneously affects on the compliance of individual taxpayer. From that conclusions, i suggest Direktorat Jenderal Pajak of The Republic of Indonesia, especially Kantor Pelayanan Pajak Pratama Pondok Gede, in order to increase educate and counseling to improve taxpayer compliance.

PENGARUH JENJANG PENDIDIKAN, UKURAN USAHA, LAMA USAHA DAN LATAR BELAKANG PENDIDIKAN ATAS PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KEBERHASILAN USAHA (Studi Kasus pada UKM di PIK Pulogadung) Hj. Dewi Rejeki, SE., Ak., M.Ak.; Irma Julyanda
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

One of the main factors that cause problems and lead to the failure of micro, small and medium enterprises (SMEs ) in developing businesses is the lack of ability in using accounting information . The purpose of this study was to determine the effect of education , size of business , length of business and educational background on the use of financial information to the success of SMEs . This research is expected to provide empirical evidence of the use of information on SMEs which are partners of the PIK Pulogadung in East Jakarta area. The population in this study are all small and medium entrepreneurs in PIK Pulogadung listed as UPK PPUMKM Pulogadung totaling 42 employers . The data collection was conducted by field surveys using a questionnaire. Methods of data analysis using descriptive analysis and multiple regression analysis with α 0:05 . The results showed levels of education, size of business , and educational background does not significantly influence the success of the business . While the old variable effort significantly affect business success variables . Suggestions for the company SME , companies need to better understand the use of accounting information of SMEs , companies must better understand and use accounting information as information operations , management accounting information and its specialty for financial accounting information more attention again , the provision of financial statements absolutely must be provided when SMEs need capital and will be applying for a loan to the Bank .

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