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All Journal Cakrawala Management Business Journal ACE : Accounting Research Journal Lensa Ekonomi
Desirianingsih H. Parastri
universitas Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI ETIKA PENGGELAPAN PAJAK Hustianto Sudarwadi; Khezya Melani Christy; Desirianingsih H. Parastri
Cakrawala Management Business Journal Vol 4 No 2 (2021): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v4i2.163

Abstract

This study aims to determine the effect of tax discrimination, tax knowledge, subjective norms, love of money on the ethics of tax evasion in the perception of individual taxpayers in Manokwari Regency. The source of data used in this study is primary data, namely data obtained directly from respondents by distributing questionnaires. The questionnaire used in this study was developed from research conducted by (Rahman, 2013); (Khasanah, 2014); (Fatimah and Wardani, 2017); (Noviriyani, 2020). The population in this study were all Individual Taxpayers registered at the end of 2020 at the Manokwari KPP Pratama West Papua Province totaling 83,354 Individual Taxpayers. The sampling technique in this research is probability sampling with simple random sampling method. The number of samples used is 347 samples. The analysis used in this research is using multiple linear regression analysis which is processed using SPSS version 22 program. The results show that Tax Discrimination, Subjective Norms and Love of Money have a positive effect on the ethics of tax evasion in the perception of individual taxpayers, while Tax Knowledge has a negative effect on the ethics of tax evasion in the perception of individual taxpayers. Keywords: Tax Discrimination, Subjective Norms, Love of Money, Tax Evasion Ethics
Analisis Z-Score Dalam Mengukur Kinerja Keuangan Untuk Memprediksi Kebangkrutan Perusahaan Transportasi Yang Terdaftar Di BEI Pada Masa Pandemi Covid-19 Anggi Sembe; Mona Mokodompit; Desirianingsih H. Parastri
ACE: Accounting Research Journal Vol 1 No 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.224 KB)

Abstract

ABSTRACT The aim of the current study is to assess the financial distress risk of transportation companies by using the Z-Score analysis method, an accounting-based financial distress prediction model before and after Covid-19 pandemic. The population in this research is transportation companies listed on the Indonesia Stock Exchange (IDX). The study sample consisted of 26 transportation companies listed on the Indonesia Stock Exchange from 2016 to 2020. Altman Z-Score method was used for financial distress testing. This method are considered capable of measuring financial distress to predict the bankruptcy of transportation companies. The results of the current study show that companies experiencing financial difficulties increased by 19.5% in 2020 after the Covid-19 pandemic. Keywords: Altman Z-Score Model, Financial distress, Financial Performance ABSTRAK Penelitian ini bertujuan untuk menguukur financial distress untuk dapat memprediksi kebangkrutan perusahaan transportasi dengan menggunakan metode analisis Z-Score sebagai dampak pandemi Covid-19. Populasi penelitian ini adalah seluruh perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI). Sampel penelitian yakni sebanyak 26 perusahaan transportasi yang terdaftar di BEI dari tahun 2016 hingga 2020. Metode Altman Z-Score dianggap mampu dalam mengukur kinerja keuangan untuk memprediksi kebangkrutan perusahaan transportasi. Berdasarkan hasil penelitian diperoleh bahwa perusahaan yang mengalami kesulitan keuangan meningkat sebesar 19,5 % pada tahun 2020 setelah adanya pandemi Covid-19. Kata Kunci: Model Altman Z-Score, Financial distress, Kinerja Keuangan
Penerapan Metode Activity Based Costing (ABC) untuk Menghitung Biaya Satuan (Unit) Pendidikan Desirianingsih H. Parastri; Siti Hardiyanti; Verawati Simanjuntak
Lensa Ekonomi Vol 16 No 01 (2022): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.712 KB) | DOI: 10.30862/lensa.v16i01.222

Abstract

The aim of the study is to evaluate costs using ABC (Activity Based Costing) method to calculate the unit cost of education in Vocational High School (SMK Negeri 1 Manokwari) and to compare the unit costs of education using the traditional method with the ABC method. This study was a qualitative descriptive study. We analyzed the financial reports and the records of in-person interviews in SMK Negeri 1 Manokwari. Results show that the cost of education using traditional method appears to be less costing compared with the cost of education using ABC method. Further, ABC is an appropriate method to determine actual costs of education by correctly allocating the resources used. The cost of education in SMK Negeri 1 Manokwari seems to be inadequate to cover the real cost of the school fee. Penelitian ini bertujuan untuk mengevaluasi biaya dengan menggunakan metode ABC (Activity Based Costing) untuk menghitung biaya satuan pendidikan di SMK Negeri 1 Manokwari dan membandingkan biaya satuan pendidikan yang menggunakan metode tradisional dengan metode ABC. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitiatif. Pengumpulan data dilakukan dengan menganalisis laporan keuangan dan melalui interview di SMK Negeri 1 Manokwari. Hasil penelitian menunjukkan bahwa biaya pendidikan menggunakan metode tradisional lebih rendah dibandingkan perhitungan menggunakan metode ABC. Lebih lanjut, ABC merupakan metode yang tepat dalam menentukan biaya satuan pendidikan aktual dengan mengalokasikan sumber daya yang digunakan secara tepat. Biaya satuan pendidikan di SMK Negeri 1 Manokwari masih tidak cukup untuk menutupi seluruh biaya riil pendidikan yang ada.
Co-Authors Anggi Sembe Hustianto Sudarwadi Khezya Melani Christy Mona Mokodompit Siti Hardiyanti Verawati Simanjuntak