DIAH ISKANDAR
Universitas Mercu Buana

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PENGARUH UKURAN PERUSAHAAN, CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2011 – 2014) RIANA RIANA; DIAH ISKANDAR
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.031 KB) | DOI: 10.22441/journal profita.v10i3.2840

Abstract

This research aim to know the influence of partially and simultaneously of the size of company, institutional ownership, board of director, independent commissioner, audit committee, and capital structure against the value of company. The object of this research is the Indonesian mining company listed on the Indonesia Stock Exchange during the period 2011-2014 . This study was conducted on 22 companies by using quantitative approach diskiptif .Therefore, the analysis of the data used is the statistical analysis in the form of multiple linear regression test. These results indicate that in partial sized companies and institutional ownership affect the value of the company, while the board of directors, independent directors, audit committee, and capital structure does not affect the value of the company. While simultaneously the variable size of the firm, Institutional Ownership, Board of Directors, Commissioners Independen, the Audit Committee, and Capital Structure effect on firm value. This is evidenced from the results of simultaneous test (F test) and the results of the partial test (t test) also shows the value of the six independent variables that support the hypothesis.
ANALISIS INTERNAL CONTROL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN E-COMMERCE TERHADAP SISTEM INFORMASI AKUNTANSI PADA BANK SYARIAH YANG TERDAFTAR DI BANK INDONESIA Rujito Rujito; Anna Cholifah; Diah Iskandar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.229 KB) | DOI: 10.22441/journal profita.v9i3.2891

Abstract

This study aimed to test the internal controls, human resources competencies and application of e-commerce to the accounting information system. The object of this study is that Islamic banks registered in Bank Indonesia. Data of research was received by data collection techniques literature and field studies in the form of questionnaires. The sampling technique used purposive sampling. The population in this study are employees of Islamic banks listed on Bank Indonesia. The sample are Islamic banks have more than one branch and sub-branch offices in Jakarta. The results showed that the internal control variables, the competence of human resources and implementation of e-commerce affect the accounting information system.
STUDI EKSPLORATIF TERHADAP OPINI LAPORAN HASIL PEMERIKSAAN ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH YANG MEMPEROLEH OPINI WAJAR DENGAN PENGECUALIAN MENGGUNAKAN CONTENT ANALYSIS (STUDI KABUPATEN/KOTA SE-PROVINSI BANTEN TAHUN 2010-2014) Lawe Anasta; Diah Iskandar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 1 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.047 KB) | DOI: 10.22441/journal profita.v10i1.2899

Abstract

The purpose of this study is to know and analyze the accounts that are excluded in the financial statements of local governments throughout the Province of Banten from 2010 to 2014 that obtain a fair opinion with the exception, as well as to know and analyze problems in the accounts that excluded those Causing local government financial statements to get a reasonable opinion with the exception. An analysis of the exceptions in the inspection reports on local government financial statements that obtain fair opinions with exceptions is made using content analysis. Content analysis method is a systematic technique in categorizing words into content / charge categories using certain coding rules. Based on the audit report data on the participant's financial statements that obtained the fair opinion with the exception, it can be concluded that the components of the balance sheet that emerged as an excluded account on the audit results report on the participant's financial statements that obtained the fair opinion with the exception were assets, in particular fixed assets. While the components of budget realization reports that often appear as excluded accounts are shopping and revenue. The most frequent shopping expenditures are operating expenditures while the income that often appears as excluded accounts is local revenue.
KAJIAN OPTIMALISASI PENERIMAAN PAJAK TERHADAP PERKEMBANGAN TRANSAKSI E-COMMERCE DI ERA EKONOMI DIGITAL Muhammad Harun Sukarno; Lucky Nugroho; Diah Iskandar
JURNAL ECONOMINA Vol. 1 No. 4 (2022): JURNAL ECONOMINA, Desember 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v1i4.208

Abstract

Tujuan dari penelitian ini adalah untuk menganalisa mekanisme aturan pajak dan implementasi aturan pajak Perdagangan Melalui Sistem Elektronik (PMSE). Lebih lanjut, metode yang digunakan adalah deskriptif dengan pendekatan kualitatif yang bertujuan untuk membahas rumusan masalah yang meliputi: (i) Bagaimana mekanisme aturan pajak Perdagangan Melalui Sistem Elektronik? (ii) Bagaimana implementasi aturan pajak Perdagangan Melalui Sistem Elektronik? Adapun hasil dari penelitian ini adalah (i) Mekanisme penerapan aturan pajak PMSE diatur dalam Peraturan Presiden Nomor 74 Tahun 2017. Hingga akhirnya kepastian hukum di bidang perdagangan digital dikuatkan dengan Peraturan Pemerintah Nomor 80 Tahun 2019 tentang Perdagangan Melalui Sistem Elektronik (PMSE); (ii) Implementasi ditunjukkan dengan langkah pemerintah melalui Direktorat Jenderal Pajak (DJP) yang mengoptimalkan pemasukan pajak PMSE melalui aplikasi SPT elektronik (e-SPT), lapor pajak online (e-filing), faktur elektronik (e-faktur), pembayaran pajak secara elektronik (e-billing), hingga pengenalan bukti potong elektronik (e-bupot) dan formulir SPT online melalui e-form. Implikasi dari penelitian ini adalah memberikan informasi dan referensi baik kepada praktisi maupun akademisi serta pada stakeholder’s dalam upaya meningkatkan pajak ekonomi digital dalam PMSE. Adapun novelty dari penelitian ini adalah implementasi aturan Pajak Melalui Sistem Elektronik dalam rangka meningkatkan pendapatan dari transaksi e-commerce.