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All Journal Jurnal Ilmiah Akuntansi dan Humanika Akmenika : Jurnal Akuntansi dan Manajemen Moneter : Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Keuangan
Andri Waskita Aji, Andri Waskita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Perilaku Earning Management di Sekitar Penerapan PP No. 46 Tahun 2013 (Studi Kasus pada UMKM di Daerah Istimewa Yogyakarta). Suyanto, Suyanto; Aji, Andri Waskita
Akmenika Vol 13, No 2 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Penelitian ini menguji mengenai perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013 (studi kasus pada UMKM di Daerah Istimewa Yogyakarta). PP Nomor 46 Tahun 2013 tentang pengenaan pajak penghasilan dari usaha yang diterima atau diperoleh wajib pajak yang memiliki peredaran bruto tertentu. Per-masalahan dalam penelitian ini yaitu apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013. Tujuan penelitian ini adalah untuk menguji apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013 serta untuk memperoleh bukti empiris tentang ada tidaknya perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013. Teknik pengumpulan data diperoleh melalui data sekunder berupa laporan ke-uangan UMKM yang ada di Daerah Istimewa Yogyakarta selama periode pengamatan dari tahun 2012 sampai dengan tahun 2014. Dalam pengelolaan data, peneliti meng-gunakan alat bantu berupa perangkat lunak statistik untuk melakukan uji beda t-test. Pemilihan sampel berdasarkan metode purposive sampling dengan tujuan menda-patkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Hasil pe-nelitian ini adalah Nilai t yang disajikan untuk uji beda rata-rata berpasangan sebesar 9,347 dengan tingkat signifikansi 2-tailed 0,000 yang berarti nilai t signifikan karena p-value 0,000 jauh lebih rendah dari tingkat signifikansi yang ditetapkan yaitu 0,05. Dengan demikian maka dapat dikatakan bahwa data empiris mendukung hipotesis alternatif yang diajukan.
Pengaruh Tax Planning, Profitabilitas, dan Likuiditas terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Aji, Andri Waskita; Atun, FItri Fahmi
Jurnal Ilmiah Akuntansi dan Humanika Vol 9, No 3 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v9i3.22610

Abstract

The effect of tax planning, profitability, and liquidity on firm value with company size as a moderating variable. This study aims to determine the effect of tax planning, profitability, and liquidity on company value which is moderated by company size. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The population in this study were 141 companies and the samples obtained were 55 companies using purposive sampling techniques. Data testing methods used are multiple linear analysis and the method of moderate regression analysis (MRA). The test results show that tax planning has no positive effect on company value. Profitability has a positive influence on firm value. Liquidity variables have a negative influence on firm value. After the size of the company as a moderating variable, tax planning has a stronger negative effect on firm value. Profitability has a negative effect on firm value and company size is not able to strengthen the relationship. The liquidity variable is strengthened by the size of the company which can negatively influence the value of the company.
Penerapan Total Quality Management Terhadap Dampak Kinerja Manajerial dan Laba Perusahaan pada UMKM Yogyakarta Chaerunisak, Uum Helmina; Aji, Andri Waskita
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i1.6811

Abstract

Abstract  - Business competition among UMKM is also getting tougher and requires UMKM to try to maximize their ability to compete with other business. In order to compete, the company is expected to improve quality in terms of managerial performance. This study aims to determine the Effect of Total Quality Management on Managerial Performance and Company Profit (Case Study of UMKM in Yogyakarta). The company in applying TQM especially in the improvement of its production will have an effect by increasing the quality of its managerial performance, which is headed by a manager and can increase the profits obtained by the company. There are three variables used in this study, namely Total Quality Management (TQM) (X), Managerial Performance (Y1), and Company Profit (Y2). The sample used was 74 respondents from the population of UMKM in Yogyakarta. The results of this study, TQM has an effect on Managerial Performance with alpha value of 0.000 This proves that the first hypothesis is supported, TQM has no effect on Company Profit with evidenced by the significance level that exceeds the alpha value of 0.305. thus the second hypothesis is not supported.  Keywords: Total Quality Management, Managerial Performance, Company Profit
PENGARUH JUMLAH KUNJUNGAN WISATAWAN, PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN TERHADAP PAD KABUPATEN SIKKA Rieshe, Rieshe; Aji, Andri Waskita
Jurnal Riset Akuntansi dan Keuangan Vol 16, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2020.162.375

Abstract

ABSTRACT The purpose of this research is to find out how much influence: (1) the number of tourist visits to the Sikka Regency's original income; (2) hotel tax revenue from the Sikka Regency's original regional income; and (3) restaurant tax receipts from Sikka Regency's original revenue to Sikka Regency's original revenue both partially and simultaneously at the Sikka Regional Financial Management and Asset Management Service (DPPKAD). The data analysis technique used in this study is multiple linear regression analysis. The F test, t test and R² test are processed using SPSS version 16.0. The results of data analysis with a significance of 0.05 indicate that the variable number of tourist visits and hotel tax revenue variables do not affect the original income of Sikka Regency 2016-2018. While the restaurant tax has a positive and significant effect on the original income of Sikka district 2016-2018. The results of the study simultaneously showed that the number of tourist visits, hotel tax receipts and restaurant tax receipts had a positive and significant effect on the genuine income of Sikka Regency. Independent and Dependent Variables affect 36% while 64% are explained independently by variables outside this research model.Keywords: tourist visits, hotel tax, and restaurant tax, first income of region ABSTRAK Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh: (1) jumlah kunjungan wisatawan terhadap pendapatan asli daerah Kabupaten Sikka; (2) penerimaan pajak hotel dari pendapatan asli daerah Kabupaten Sikka; dan (3) Penerimaan Pajak Restoran dari Pendapatan Asli Daerah Kabupaten Sikka terhadap Pendapatan Asli Daerah Kabupaten Sikka baik secara parsial maupun simultan di Dinas Pengelolaan Keuangan dan Aset Daerah (DPPKAD) Sikka. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Uji F, uji t dan uji R² diolah dengan menggunakan SPSS versi 16.0. Hasil analisis data dengan signifikansi 0,05 menunjukkan bahwa variabel jumlah kunjungan wisatawan dan variabel penerimaan pajak hotel tidak berpengaruh terhadap pendapatan asli daerah Kabupaten Sikka tahun 2016-2018. Sedangkan, pajak restoran berpengaruh positif dan signifikan terhadap pendapatan asli daerah kabupaten Sikka tahun 2016-2018. Hasil penelitian secara simultan menunjukkan bahwa jumlah kunjungan wisatawan, penerimaan pajak hotel dan penerimaan pajak restoran berpengaruh positif dan signifikan terhadap pendapatan asli Kabupaten Sikka. Variabel independen dan dependen mempengaruhi 36% sedangkan 64% dijelaskan secara independen oleh variabel di luar model penelitian ini.Kata kunci: kunjungan wisatawan, pajak hotel, dan pajak restoran, pendapatan pertama daerah
Co-Authors Atun, FItri Fahmi Prastiwi, Nanda Dipa Rieshe, Rieshe Suyanto Suyanto uum helmina chaerunisak, uum helmina