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ANALISIS PERHITUNGAN ASET DAN LIABILITAS BERDASARKAN PENILAIAN STANDAR AKUNTANSI KEUANGAN (SAK) DAN PRAKTEK AKUNTANSI ASURANSI (STATUTORY ACCOUNTING PRACTICES) PADA PT. ASURANSI JIWA MEGA LIFE Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This research aims to (1) determine the amount of the difference between GAAP (Generally Accepted Accounting Principles) and SAP (Standar Accounting Practices) assessment and the amount of assets that are not allowed in the calculation of assets, (2) determine the amount of the difference between GAAP and SAP ratings in the calculation of liabilities PT Asuransi Jiwa Mega Life period in 2016 and (3) determine the value Risk Based Capital (RBC) associated with the achievement of the solvency ratio of PT Asuransi Jiwa Mega Life period in 2016. The conclusion that can be drawn from this research is the analysis of the calculation of assets under GAAP and SAP assessment there are some assets that suffered the difference, with a total difference of Rp. 121,101.23 million; in the analysis of liability calculation based on GAAP and SAP ratings are experiencing excess liability, ie at a premium of reserves Rp. 44.145 million; in the analysis of the value of the Risk-Based Capital (RBC) adequacy relating to the calculation of the solvency ratio of achievement, the research found that (1) the largest amount of funds needed to anticipate the risk of loss that may arise as a result of the deviation in the management of assets and liabilities is at Risk Liability Insurance (Schedule D) that is equal to 49.90% (Rp. 26,445.87 million) of the total number of RBC Rp. 52,996.63 million (2) the achievement of the solvency ratio achieved by the Life Insurance Company Megalife period of 2016 by 670%, meaning that if all customers to make a claim, the insurance company can meet all of its liabilities and still have a reserve of 570%.

ANALISIS PERBANDINGAN ANTARA KINERJA SAHAM JAKARTA ISLAMIC INDEX (JII) DAN NON-JAKARTA ISLAMIC INDEX (NON-JII) DI BURSA EFEK INDONESIA (BEI) SELAMA PERIODE TAHUN 2007 –2009 Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

The purpose of this research is to investigate there or no significant difference between performance Jakarta Islamic Index (JII) stock and Non-Jakarta Islamic Index (Non-JII) stock on the Indonesia Stock Exchange (IDX) during the period 2007-2009. On this research showed is not there enough evidence empiris to show that performance JII stock difference with Non-JII. Performance return JII stock relative same with return Non-JII stock, for standar deviation risk of JII stock more good in the comparatif with non JII stock and also is not there enough evidence empiris to show that beta JII stock difference with Non-JII stock, Beta JII stock average in bottom number 1, where beta Non-JII stock also same in bottom number 1, but the risk more small in comparatif with Non-JII stock.

ANALISIS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN KEPATUHAN WAJIB PAJAK BADAN DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK BEKASI BARAT Siti Nurlatifah; Fadlun Nisa
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

During the last three years, namely in 2015 until 2017 the government revenue from the tax sector in West Bekasi KPP Pratama did not reach the target, the tax target that has been determined annually is not achieved, even though all efforts have been made to reach the target predetermined tax. But the obstacles encountered were also not small, including decreasing taxpayer compliance and the weakening of the economy in Indonesia. The level of implementation of the Self Assessment System and Compliance of Corporate Taxpayers at KPP Pratama Bekasi Barat can be said to be less effective and less compliant, this is because there are still many Corporate Taxpayers who are less concerned about taxes. It is shown from the number of effective corporate taxpayers which decreases annually, besides that there are still many corporate taxpayers who do not understand how to fill SPT properly, correctly, completely and do not know about the applicable tax rates, still there are also many corporate taxpayers who do not update about taxes so there are still many taxpayers who do not know about the deadline for payment, delivery, and tax reporting. All of this indicates that the corporate taxpayer's compliance in KPP Pratama Bekasi Barat declined. Of course this has an effect on tax revenue at KPP Pratama Bekasi Barat.There are several ways to increase tax revenue, namely by continually disseminating information to taxpayers in order to increase public awareness regarding the importance of paying taxes, socializing the prevailing corporate tax rates, providing training on filling in tax returns properly, correctly and completely , hold counseling conducted by Directorate General of Taxation to Taxpayers such as facilitating Taxpayers to submit SPTs by post or can deliver directly to the service department, and provide tax penalties or fines to negligent Taxpayers so that they deter

ANALISIS PERLAKUAN AKUNTANSI ATAS ZAKAT, INFAQ, DAN SHADAQAH BERDASARKAN PSAK 101 DAN 109 PADA LAZISMU BEKASI Siti Nurlatifah; Ratna Widyatami
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 analyze the suitability of the application of zakat accounting based on SFAS 109 and SFAS 101 in the financial statements of LAZISMU Bekasi. Zakat and infaq/shadaqah funds managed by zakat management institutions need to be accounted for through financial reporting. Quality financial statements can reflect the quality of performance and accountability of the institutions.The results showed that the accounting treatment of zakat in LAZISMU Bekasi was still very simple, in the form of cash receipts and disbursements. LAZISMU Bekasi has not been able to make a complete and informative financial report. The incompatibility of the financial statements of LAZISMU Bekasi woth SFAS is due to lack of understanding and a lack of experts in financial position of the institutions.The financial statements of LAZISMU Bekasi are not yet in accordance with SFAS because they have not presented a Financial Position Report, a Fund Change Report, a Change in Asset Mangement Report, a Cash Flow Report, and Notes to Financial Statements. LAZISMU Bekasi should routinely take part in socialization and training to improve amil competency. So that it is expected that Amil LAZISMU Bekasi can implement financial statements in accordance with SFAS.

PENGARUH PENGALAMAN KERJA, GENDER DAN PENGETAHUAN MENDETEKSI FRAUD TERHADAP AUDIT JUDGMENT ( PENDAPAT PROFESIONAL AUDITOR ) Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

According to the results of research that has been conducted in KAP East Jakarta are 1. Work experience, gender, and knowledge of detecting fraud have a positive effect on audit judgment because the auditor in conducting audit judgment is seen from experience that matches the criteria and must be professional. 2. The auditor's experience has a positive influence on audit judgment because an experienced auditor will be able to hone sensitivity in information, fraud and misstatement of financial statements, which are related to making Judgment, the experience an auditor has by making the auditor learn from past mistakes in order to be able make better judgment. 3. Based on research that has been done shows that gender has no effect on audit judgment. This means that if gender is increasingly dominated it will not affect the level of understanding of audit judgment. 4. Based on research saying that the knowledge of detecting fraud has a significant effect on audit judgment, which means that the greater the knowledge of an auditor in detecting fraud, then an auditor will make it easier for auditors to examine financial statements

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