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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION CEBONG Journal Sustainable : Jurnal Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Ayu Oktaviani
Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Other

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Determinant Profitabilitas, Leverage, Firm Size Dan Enviromental Performance Yang Dimoderasi Company Profile Pada CSR Disclosure Perusahaan Di BEI Tahun 2014 2019 Padlah Riyadi; Novita W Respati; Ayu Oktaviani
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.12403

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, firm size dan enviromental performance terhadap CSR disclosure  perusahaan yang terdaftar di BEI tahun 2014-2019. dimoderasi oleh variabel company profile. Berdasarkan purposive sampling terdapat 12 perusahaan sesuai kriteria penelitian dikalikan dengan jumlah 6 tahun pengamatan, 72 data diolah dan dianalisis menggunakan regresi linier berganda. Hasil penelitian secara simultan variabel profitabilitas, leverage, firm size, enviromental performance dan company profile berpengaruh signifikan terhadap CSR disclosure. Pengujian secara parsial menunjukkan bahwa hanya leverage yang berpengaruh signifikan terhadap CSR disclosure, sedangkan profitabilitas, firm size enviromental performance dan company profile tidak berpengaruh signifikan terhadap CSR disclosure. Dari pengujian langsung didapatkan bahwa tidak ada hubungan antara company profile dengan CSR disclosure sehingga uji moderasi tidak dilanjutkan.
Efektivitas Pemeriksaan, Penagihan Pajak dengan Surat Paksa dalam Rangka Meningkatkan Penerimaan PPN Pada KPP Pratama Banjarmasin Fatimah Fatimah; Kasyful Anwar; Ayu Oktaviani
Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.974 KB) | DOI: 10.30871/jaat.v4i2.1656

Abstract

The purpose of this study to analyze the effectiveness of the examination, collection with forced letters to increase VAT receipts at KPP Pratama Banjarmasin from 2013-2017.This study uses a descriptive method describing the data processed and analyzed qualitatively based on realization data and comparison targets, with a standard reference of the specified indicators.The results of the analysis of the implementation of VAT audits at KPP Pratama Banjarmasin in 2013, 2015 and 2016 were less effective. 2014 is quite effective and 2017 has been effective. Some of the issuance of the SP2 is issued at the end of the year and may not be completed in the year concerned. The extent of the examination and data on taxpayers have not been maximally fulfilled so that they require a long inspection period. The implementation of tax collection with a forced letter of value-added in 2013-2016 was dominated by ineffective indicators both in terms of the number of forced letters submitted and the nominal amount. Based on the forced letters issued in that year all can not be conveyed by the bailiff due to difficulty identifying or finding the address of the taxpayer and it is not yet clear. The effectiveness of 2017 in terms of absolute shows very effective criteria. The tax authorities carry out active collection of forced letters issued in 2017. Then new regulations PMK 165 / PMK.03 / 2017 are issued regarding tax arrears or calculation of unpaid tax payable at the prescribed rates. Then the taxpayer is more cooperative in paying his tax debt.
Profitability, Leverage, Firm Size and Enviromental Performance Moderated Company Profile in Company Csr Disclosure Padlah Riyadi; Novita W Respati; Ayu Oktaviani
Cebong Journal Vol. 1 No. 3 (2022): July: Green dan Blue Economy
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/cebong.v1i3.19

Abstract

This study aims to determine and analyze the effect of profitability, leverage, firm size and environmental performance moderated by company profile variable on the CSR disclosures of companies listed the IDX in 2014-2019. Based on purposive sampling, there were 12 companies according to the research criteria multiplied by the number of 6 years of observation, 72 data were processed and analyzed using multiple linear regression. The result of simultaneously, the variables of profitability, leverage, firm size, environmental performance and company profile have a significant influence on CSR Disclosure. Partial testing shows that only leverage has a significant effect on CSR disclosure, while profitability, firm size, environmental performance and company profile have no significant effect on CSR disclosure. From direct testing
DEKONTRUKSI ASET TETAP PEMERINTAHAN (PADA AKUNTAN DI KOTA BANJARMASIN) Monica Rahardian Ary Helmina; Ayu Oktaviani; Pusvita Indria Mei Susilowati; Ibnu Sutomo
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 1 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v11i1.249

Abstract

The purpose of this study is to deconstruct the understanding of fixed assets in government institutions, using deconstructive semiotic studies based on Jacques Derrida's philosophy. Specifically, the research objectives are First, to understand the interpretation of financial statement providers on fixed assets, and evaluate their understanding of the concept of fixed assets applied in accounting. Second, carrying out a search for meaning (semiotics) structurally and deconstructive on the interpretation of fixed assets to reveal the structural reality that appears on the surface and is hidden behind the interpretation. This type of research is qualitative. Respondents were accountants in Banjarmasin, consisting of teaching accountants, government accountants, management accountants and public accountants. The results of the study concluded that accountants clearly understood the definition of fixed assets, especially government fixed assets. The structural meaning of semiotics Assets are all economic resources as a result of past events that have been controlled, owned by the government, assets have future economic and social benefits that will be achieved, either by the government or the community. Assets can be measured in terms of money, as well as non-financial resources. Necessary for the provision of services to the general public and these resources are maintained due to history and culture. Assets can be purchased on the APBD. Government assets that are the property of the government are obtained from past activities that are used for economic or social activities and are continuously used by the government. Assets can be measured in units of money, non-financial useful life of more than 12 months. Intended for use, in government or public activities. This finding has a fundamental contribution to the field of accounting science because it provides semiotic fundamental ideas for accounting standard setting policies
SISTEM DAN PROSEDUR PEMBERIAN FASILITAS PPN TIDAK DIPUNGUT ATAS JASA KEPELABUHANAN PADA PT. PELABUHAN INDONESIA (PERSERO) CABANG BANJARMASIN Puan Ramadhana Piutani; Norlena; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of this study was to determine the system and procedure for providing VAT facilities not collected for port services at PT. Pelabuhan Indonesia (Persero) Banjarmasin Branch. The results showed that the system and procedures for the provision of VAT facilities were not collected by PT. Pelabuhan Indonesia (Persero) Banjarmasin Branch has been running properly and according to Government Regulation Number 50 of 2019 but there are several factors that cause shipping companies / service users to not be able to take advantage of the VAT facility not being collected even though they are categorized as taxpayers who have the right to use the facility.
TINJAUAN ATAS PENERIMAAN PAJAK PENGHASILAN PASAL 23 DI KANTOR PELAYANAN PAJAK PRATAMA MUARA TEWEH TAHUN 2017-2019 Darozatun Nur Fadillah; Yohana Yustika Sari; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

The preparation of this Final Project is carried out to deepen the understanding of how the Income Tax Article 23 at the Muara Teweh Tax Office is maximized as a source of revenue. The research was conducted at the Muara Teweh KPP using data on revenue targets and realization for 2017-2019. In general, Income Tax Article 23 at the Muara Teweh Tax Office has a Target and Realization Growth Report every year. However, each year has a different target and realization, so it is necessary to elaborate and make comparisons by calculating each year, it will be seen that there will be a decrease and increase in Article 23 Income Tax revenue that occurs at the KPP Pratama Muara Teweh so efforts must be made to increase revenue. income tax
KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN PAJAK REKLAME TERHADAP PAJAK DAERAH DI KABUPATEN TABALONG PERIODE 2017-2020 Muzain Arifin; Akhmad Sayudi; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

ABSTRACTThis research..aims to find out..and..analyze the level..contribution and effectiveness of tax revenue advertising to taxes regions in Tabalong Regency in 2017-2020. The type of data used is quantitative data, such as target data and advertisement tax realization from 2017-2020.Theresults..research..that..obtained..is..tax contribution..advertising to taxes regions still very less, meanwhile to effectiveness already classified effective.
KOTRIBUSI PAJAK PENRANGAN JALAN TERHADAP PAJAK DAERAH KABUPATEN TABALONG TAHUN 2015 S.D 2018 Elmi Yusuf; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Abstract

Local taxes are taxes that are run by local governments with the aim of developing in their respective regions. This final project is to find out the contribution of street lighting taxation to local taxes
Co-Authors Akhmad Sayudi Darozatun Nur Fadillah Elmi Yusuf Ibnu Sutomo Kasyful Anwar Monica Rahardian Ary Helmina Muzain Arifin Norlena Novita W Respati Padlah Riyadi Puan Ramadhana Piutani Pusvita Indria Mei Susilowati Yohana Yustika Sari