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Preparation of Financial Statements for Village-Owned Enterprises (BUMDes) Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Haeruddin Haeruddin; Ibrahim Ibrahim; Hisnol Jamali; Agus Salim HR; Asriati Asriati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3024

Abstract

Preparation of Financial Reports for Village-Owned Enterprises (Bumdes) Based on Financial Accounting Standards for Micro, Small Entities and Intermediate (SAK EMKM). This study aims to determine the presentation of financial statements based on the Financial Accounting Standards of the Minasa BUMDes Entity, Tamasaju Village, North Galesong District, Takalar Regency and compare it with the Financial Accounting Standards (SAK) of Micro, Small and Medium Entities (SAK EMKM). This study uses a qualitative descriptive research method, which is a research method that utilizes qualitative data and is described descriptively. The results showed that the preparation of the financial statements of the Minasa BUMDES in Tamasaju Village was not fully in accordance with SAK EMKM, this can be seen from the comparison of recognition, measurement, presentation and financial reporting. BUMDES financial reports are prepared very simply consisting of a profit and loss statement and a balance sheet, while the financial statements according to SAK EMKM consist of a profit and loss statement, balance sheet, statement of changes in equity and notes to financial statements (CALK).
PENGARUH PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dhea Octaviany; Hisnol Jamali; Annas Lalo
Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i1.350

Abstract

Penelitian ini mengkaji profitabilitas dan kepemilikan institusional terhadap penghindaran pajak sektor pertambangan di Bursa Efek Indonesia. 56 perusahaan digunakan sebagai populasi. Sampel menggunakan metode sampling yang ditargetkan. Sampel sebanyak 51 perusahaan yang memenuhi kriteria sampling digunakan. Analisis yang digunakan adalah regresi data panel dengan menggunakan Software Eviews versi 12, dan hasilnya menunjukkan bahwa profitabilitas memberikan kontribusi negatif dan signifikan terhadap penghindaran pajak, sedangkan kepemilikan institusional memberikan kontribusi positif dan signifikan terhadap penghindaran pajak.
PENGARUH PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dhea Octaviany; Hisnol Jamali; Annas Lalo
Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i1.350

Abstract

Penelitian ini mengkaji profitabilitas dan kepemilikan institusional terhadap penghindaran pajak sektor pertambangan di Bursa Efek Indonesia. 56 perusahaan digunakan sebagai populasi. Sampel menggunakan metode sampling yang ditargetkan. Sampel sebanyak 51 perusahaan yang memenuhi kriteria sampling digunakan. Analisis yang digunakan adalah regresi data panel dengan menggunakan Software Eviews versi 12, dan hasilnya menunjukkan bahwa profitabilitas memberikan kontribusi negatif dan signifikan terhadap penghindaran pajak, sedangkan kepemilikan institusional memberikan kontribusi positif dan signifikan terhadap penghindaran pajak.