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The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity Firmansyah, Amrie; Febriyanto, Ahmad Sigid
Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i1.12976

Abstract

This study aims to examince the effects of tax avoidance, accrual earning management, real earnings management and capital intensity on the cost of equity. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange which amounted to 146 companies. The sampling technique used was purposive sampling and resulted in 420 units of analysis. This type of research is quantitative causality by performing hypothesis testing analysis is done by using multiple linear regression model. The findings of this research are tax avoidance will add to the risks that must be borne by investors thus increasing uncertainty over their investment. Investors consider that accrual profit management actions are opportunistic as risk-taking actions as well as real profit management actions. While on Capital Intensity, investors assume the information on the company’s fixed assets is not useful in making investment decisions. The conclusions that can be taken are tax avoidance, accrual profit management, and earnings management real positive to the cost of equity. However, capital intensity has a negative effect.
PENGARUH POLITICAL CONNECTION, FOREIGN ACTIVITY, DAN, REAL EARNINGS MANAGEMENT TERHADAP TAX AVOIDANCE Ferdiawan, Yopi; Firmansyah, Amrie
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 3 (2017): Jurnal Riset Akuntansi dan Keuangan. Desember 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i3.9223

Abstract

Abstract. This research is aimed to provide empirical evidence about relationship between political connection, foreign activity, and real earnings management on tax avoidance. Hanlon Heitzman (2010) defines tax avoidance as a continuum tax planning strategis to reduce the explicit taxes. Using purposive sampling, this research selects manufacturing companies that are listed in Indonesian Stock Exchange (IDX) in the period 2010-2015 as samples. Selected company data amounted to 65, so the total observation in this study are 365 firm-years. The data examination in this study uses multiple regression analysis with dated panel.The results of this study indicate that real earnings management has no significant effect on tax avoidance. These results mean that real earnings management conducted by the company can not detect tax avoidance activities undertaken by manufacturing firms in IDX. Meanwhile, political connections have a significant positive effect on tax avoidance, meaning that the average company uses its political connections to lower tax payments. Furthermore, a branch or subsidiary-like company can be used by companies to avoid more taxes by utilizing foreign activities stick to them to reduce taxes through profit shifting schemes as well as profit holding as evidenced by a significant positive effect. Keywords: earnings management; foreign activity; political connection; tax avoidance. Abstrak. Penelitian ini bertujuan untuk memberikan bukti empiris terkait hubungan antara koneksi politik, aktivitas luar negeri, dan manajemen laba riil terhadap praktik penghindaran pajak. Hanlon Heitzman (2010) mendefinisikan penghindaran pajak sebagai perencanaan pajak yang kontinu untuk mengurangi pajak eksplisit. Dengan menggunakan metode purposive sampling, penelitian ini memilih perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2010-2015 sebagai sampel. Data perusahaan terpilih berjumlah 65, sehingga total pengamatan dalam penelitian ini adalah 365 perusahaan-tahun. Metode pengujian dalam penelitian ini menggunakan analisis regresi berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa manajemen laba riil tidak berpengaruh signifikan terhadap penghindaran pajak. Hasil ini menunjukkan bahwa manajemen laba riil yang dilakukan oleh perusahaan tidak dapat mendeteksi kegiatan penghindaran pajak yang dilakukan oleh perusahaan manufaktur di Bursa Efek Indonesia (BEI). Sementara itu, hubungan politik memiliki dampak positif yang signifikan terhadap penghindaran pajak, yang berarti rata-rata perusahaan menggunakan koneksi politiknya untuk mendapatkan pembayaran pajak yang lebih rendah. Perusahaan cabang atau anak perusahaan dapat digunakan oleh perusahaan untuk lebih menghindari pajak dengan memanfaatkan aktivitas luar negeri yang melekat pada mereka untuk mengurangi pajak melalui skema profit shifting serta profit holding sebagaimana dibuktikan oleh hasil penelitian. Kata Kunci: koneksi politik; aktivitas luar negeri; manajemen laba; penghindaran pajak.Abstract. This research is aimed to provide empirical evidence about relationship between political connection, foreign activity, and real earnings management on tax avoidance. Hanlon Heitzman (2010) defines tax avoidance as a continuum tax planning strategis to reduce the explicit taxes. Using purposive sampling, this research selects manufacturing companies that are listed in Indonesian Stock Exchange (IDX) in the period 2010-2015 as samples. Selected company data amounted to 65, so the total observation in this study are 365 firm-years. The data examination in this study uses multiple regression analysis with dated panel.The results of this study indicate that real earnings management has no significant effect on tax avoidance. These results mean that real earnings management conducted by the company can not detect tax avoidance activities undertaken by manufacturing firms in IDX. Meanwhile, political connections have a significant positive effect on tax avoidance, meaning that the average company uses its political connections to lower tax payments. Furthermore, a branch or subsidiary-like company can be used by companies to avoid more taxes by utilizing foreign activities stick to them to reduce taxes through profit shifting schemes as well as profit holding as evidenced by a significant positive effect. Keywords: earnings management; foreign activity; political connection; tax avoidance. Abstrak. Penelitian ini bertujuan untuk memberikan bukti empiris terkait hubungan antara koneksi politik, aktivitas luar negeri, dan manajemen laba riil terhadap praktik penghindaran pajak. Hanlon Heitzman (2010) mendefinisikan penghindaran pajak sebagai perencanaan pajak yang kontinu untuk mengurangi pajak eksplisit. Dengan menggunakan metode purposive sampling, penelitian ini memilih perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2010-2015 sebagai sampel. Data perusahaan terpilih berjumlah 65, sehingga total pengamatan dalam penelitian ini adalah 365 perusahaan-tahun. Metode pengujian dalam penelitian ini menggunakan analisis regresi berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa manajemen laba riil tidak berpengaruh signifikan terhadap penghindaran pajak. Hasil ini menunjukkan bahwa manajemen laba riil yang dilakukan oleh perusahaan tidak dapat mendeteksi kegiatan penghindaran pajak yang dilakukan oleh perusahaan manufaktur di Bursa Efek Indonesia (BEI). Sementara itu, hubungan politik memiliki dampak positif yang signifikan terhadap penghindaran pajak, yang berarti rata-rata perusahaan menggunakan koneksi politiknya untuk mendapatkan pembayaran pajak yang lebih rendah. Perusahaan cabang atau anak perusahaan dapat digunakan oleh perusahaan untuk lebih menghindari pajak dengan memanfaatkan aktivitas luar negeri yang melekat pada mereka untuk mengurangi pajak melalui skema profit shifting serta profit holding sebagaimana dibuktikan oleh hasil penelitian. Kata Kunci: koneksi politik; aktivitas luar negeri; manajemen laba; penghindaran pajak.
SISTEM INFORMASI PENERIMAAN BEA MASUK DI KPPBC NGURAH RAI Banuaji, Armananda Didha; Firmansyah, Amrie
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 2, No 2
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.963 KB) | DOI: 10.31092/jpbc.v2i2.289

Abstract

ABSTRACT This study aims to discuss the information system of import duty that focuses on the procedure of receipt of import duties, potential threats to each process and internal control that has been carried out. This study uses a case study at the Ngurah Rai Customs and Excise Supervision Office, whose main activity is providing services and supervision on the importation of goods. This research was conducted with descriptive qualitative methods carried out from April to July 2016. Import duty and tax cycle in the context of imports of imported goods that enter through cargo at the Ngurah Rai Customs and Excise Supervision Office start from the import notification of goods, payment and repayment of customs obligations to the general state cash account, the process of issuing goods, and reporting income. The Ngurah Rai Customs and Excise Supervision and Service Office, in general, has implemented an internal control system properly, but there are still some weaknesses from the implementation of internal controls at the Ngurah Rai Customs and Excise Service Office. This study suggests that the Directorate General of Customs and Excise need to develop alternative methods as an anticipatory step if there is interference with the Indonesia National Single Window. Also, the Ngurah Rai Customs and Excise Supervision Service Office needs to develop alternative methods as an anticipatory step if the Service User Portal and the Service Computer System experience interference. Keywords; import duty, state revenue information system, state revenue module ABSTRAK Penelitian ini bertujuan untuk membahas sistem informasi penerimaan bea masuk yang berfokus kepada prosedur penerimaan bea masuk, potensi ancaman pada setiap proses, dan pengendalian internal yang telah dilakukan. Penelitian ini menggunakan studi kasus di Kantor Pengawasan dan Pelayanan Bea dan Cukai Ngurah Rai yang kegiatan utamanya adalah memberikan pengawasan  dan pelayanan  importasi barang. Penelitian ini dilakukan dengan metode kualitatif deskriptif yang dilakukan selama periode April sampai dengan Juli 2016. Siklus pendapatan Bea Masuk dan Pajak Dalam Rangka Impor atas barang impor yang masuk melalui kargo pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Ngurah Rai dimulai dari pemberitahuan impor barang, pembayaran dan pelunasan kewajiban kepabeanan ke rekening kas umum negara, proses pengeluaran barang, serta pelaporan pendapatan. Kantor Pengawasan dan Pelayanan Bea dan Cukai Ngurah Rai secara umum telah melaksanakan sistem pengendalian internal dengan baik, namun masih terdapat beberapa kelemahan dari penerapan pengendalian internal di Kantor Pengawasan dan Pelayanan Bea dan Cukai Ngurah Rai. Penelitian ini menyarankan agar Direktorat Jenderal Bea Cukai perlu mengembangkan metode alternatif sebagai langkah antisipatif apabila Indonesia National Single Window dan Portal Pengguna Jasa maupun Sistem Komputer Pelayanan mengalami gangguan. . Kata Kunci; bea masuk, sistem informasi penerimaan negara, modul penerimaan negara
PENGENDALIAN INTERNAL PADA SIKLUS PENERIMAAN BEA MASUK UNTUK KAWASAN BERIKAT (STUDI KASUS PADA KANTOR PENGAWASAN DAN PELAYANAN BEA CUKAI BEKASI) Alfani, Adhitya; Firmansyah, Amrie
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 2, No 2
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (634.546 KB) | DOI: 10.31092/jpbc.v2i2.287

Abstract

ABSTRACT This study aims to evaluate internal control in the import duty cycle that focuses on the procedure for receipt of import duties on customs services for Bonded Zones. This study uses a case study of the Customs and Excise Supervision and Service Office of Bekasi, where most of its activities carry out customs, excise services for bonded zones, and are one of the offices that serve customs services and supervision in the largest Bonded Zones in Indonesia. This study used descriptive qualitative methods and was conducted during the February period. July 2016. The results of the study show that in general, the application of the import service system for BC 2.5 documents within the KPPBC Bekasi has good related internal controls which include general control and application control. However, there are still weaknesses in employee placement system, employee skills, especially in very important parts, data reconciliation, and manual database updates can result in reduced data accuracy. Keywords: customs duties, internal control, revenue cycle. ABSTRAK Penelitian ini bertujuan untuk mengevaluasi pengendalian internal pada siklus penerimaan bea masuk yang berfokus pada prosedur penerimaan bea masuk untuk Kawasan Berikat termasuk. Penelitian ini menggunakan studi kasus Kantor Pengawasan dan Pelayanan Bea dan Cukai Bekasi yang sebagian besar kegiatannya melakukan pelayanan kepabeanan dan cukai untuk kawasan berikat dan merupakan salah satu kantor yang melayani pelayanan dan pengawasan di bidang kepabeanan untuk Kawasan Berikat terbesar di Indonesia. Penelitian ini menggunakan metode kualitatif deskriptif dan dilakukan selama periode Februari s.d. Juli 2016. Hasil penelitian menunjukkan bahwa pada umumnya penerapan sistem pelayanan impor dokumen BC 2.5 di lingkungan KPPBC Bekasi sudah memiliki pengendalian internal yang baik terkait yang meliputi pengendalian umum dan pengendalian aplikasi. Namun, masih terdapat kelemahan terkait dengan sistem penempatan pegawai, kecakapan pegawai khususnya di bagian-bagian yang sangat penting, rekonsiliasi data dan update data base yang masih manual dapat mengakibatkan tingkat akurasi data menjadi berkurang. Kata Kunci: bea masuk, pengendalian internal, siklus penerimaan.
Implementasi Pengelolaan Keuangan Desa (Studi Kasus Desa Rawa Burung, Kabupaten Tangerang, Banten) Firmansyah, Amrie
Agregat: Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.248 KB) | DOI: 10.22236/agregat_vol2/is2pp344-353

Abstract

Abstract This study aims to determine the implementation of village financial management covering the phases of planning, implementation, administration, reporting, and accountability. The method used in this study is a descriptive qualitative and using data research technique with an in-depth interview, observation, and documentation. Rawa Burung Village is used in this study because it has a location close to DKI Jakarta Province which is expected to have competent s in village financial management. Informants in this research are village government officers who understand the village financial management cycles. The results of this study concluded that the village financial management, in general, has been conducted accountably and transparently in accordance with the applicable rules. However, the implementation of village financial management is dominated by the head of the village government section, not the village treasurer who is supposed to the village finance management functions. This is due to the lack of standard operating procedures for village financial management, clear job description, and qualification of job competence. The low salaries in the village administration resulted in the reluctance of people to work in the village government. In addition, Rawa Burung Village does not have officers with an educational background in accounting. Keywords: village financial management, accountable, transparent
PENERAPAN AKUNTANSI IJARAH PADA PERBANKAN SYARIAH DI INDONESIA Firmansyah, Amrie
JURNAL INFO ARTHA Vol 2, No 1 (2018): JULY EDITION
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.887 KB) | DOI: 10.31092/jia.v2i1.324

Abstract

This study aims to review the practice of ijarah accounting implementation in sharia banking in Indonesia. Ijarah is a lease transaction of an item and / or service between the owner of the lease object, including the ownership of use rights to the lease object with the lessee to obtain reward for the leased asset. This research uses the object of Ijarah iB Siaga Pendidikan product of Bank Bukopin Syariah.The research method used in this study using qualitative methods. The study was conducted during the period of February-June 2018. Interviews with the informants were conducted in the third week of May 2018. The selection of informants was based on employees of Bank Bukopin Syariah Branch Yogyakarta who mastered the accounting procedures of ijara. This research concludes that the implementation of ijarah / lease contract in iB Siaga Pendidikan financing by Bank Bukopin Syariah Branch of Yogyakarta has been in accordance with the principles of application of ijarah applicable in Indonesia. Furthermore, Bank Bukopin Syariah Branch Yogyakarta has outlined the ijarah accounting practice of Bank Bukopin Syariah Branch Yogyakarta in accordance with PSAK 107. However, the policy of Bank Bukopin Syariah in the initial lease of ijarah assets to be leased is not fully in accordance with the provisions in PSAK 107.
KAPITALISASI ASET TAK BERWUJUD YANG DIHASILKAN SECARA INTERNAL OLEH START UP COMPANY Firmansyah, Amrie; Hartanto, Lugas
JURNAL INFO ARTHA Vol 3, No 1 (2019): JULY EDITION
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (883.156 KB) | DOI: 10.31092/jia.v3i1.497

Abstract

Penelitian ini bertujuan untuk mengulas penerapan praktik akuntansi atas kapitalisasi aset tak berwujud yang dilakukan oleh perusahaan rintisan (start-up company). Dalam penelitian ini, kapitalisasi aset dilakukan pada model model bisnis berbasiskan teknologi yang diproduksi secara internal meliputi proses pencatatan biaya, pengklasifikasian biaya, keteridentifikasian aset tak berwujud, dan kapitalisasi aset tak berwujud. Metode penelitian yang digunakan dalam penelitian adalah metode kualitatif melalui teknis wawancara kepada dua informan yaitu pemilik perusahaan dan praktisi akuntansi. Objek yang digunakan dalam penelitian ini adalah PT Tenten Digital Indonesia yaitu perusahaan rintisan yang memproduksi aplikasi 1010.Dry. Penelitian ini dilakukan mulai April 2019 sampai dengan Juni 2019.Penelitian ini menyimpulkan bahwa PT Tenten Digitial Indonesia tidak melakukan kapitalisasi atas aset tak berwujudnya karena seluruh biaya yang dicatat selama proses produksi dibebankan seluruhnya sebagai beban dalam laporan keuangan. Perusahaan menggunakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) dalam melakukan pencatatan akuntansinya, namun selama proses produksi aplikasi ternyata belum ada pegawai yang berkompeten dalam bidang akuntansi dan pembukuan sehingga beberapa pengeluaran untuk proses produksi aplikasi dicatat tidak sesuai dengan SAK ETAP.
Do IFRS Adoption and Corporate Governance Increase Accounting Information Quality in Indonesia? Firmansyah, Amrie; Irawan, Ferry
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27740

Abstract

This study aims to determine the effect of IFRS (International Financial Reporting Standard) adoption and Corporate Governance on the accounting information quality in Indonesia. Corporate Governance in this study is represented by institutional ownership, independent commissioners and audit committees. The object of research is 77 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The regression method applied in the form of panel data with a period for six years (2009 - 2015). After conducting a model selection test, the chosen model is the fixed effect model (FEM). Based on the test results it is known that IFRS adoption, independent commissioners, and audit committees are not associated with the information accounting information quality, while institutional ownership is positively associated with the accounting information quality. From these results, it turns out that the adoption of IFRS on Indonesia Statement of Financial Accounting Standards (hereinafter referred to as PSAK) does not provide choices that could be utilized by managers to be able to improve the quality of financial statements. Meanwhile, institutional ownership could have a role in improving the monitoring function of company managers. Furthermore, the fact that the presence of independent commissioners still could not improve the monitoring function of managers to improve the accounting information quality. Likewise, the audit committee does not prove to have a supervisory function for managers in preparing in high-quality financial statements.
Pengelolaan Aset Desa di Kabupaten Tangerang Firmansyah, Amrie
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.203 KB) | DOI: 10.37641/jiakes.v6i1.58

Abstract

This study aims to determine the administration of village assets. The method used is descriptive qualitative research method and using data research technique with in-depth interview, observation and documentation. The selection of Rawa Burung Village and Rawa Rengas Village in this study because the two villages have a location close to DKI Jakarta Province which is expected to have competent employees in the management of village assets. Yet, there have not been party that handles specific assets in both villages. The sources of information in this research are the head of planning affairs of rawa rengas village and head of the regional government section, whose field of work is not related to the management of the village assets directly.The results of this study conclude that the administration of village assets has not been done optimally, especially in Rawa Rengas Village which has not been implemented village assets reporting, thus it has not been implemented accountably and transparently. The management of village assets, especially its administration, is focused on one party only, whereas for the job it requires a sufficient number of employees with competency in the administration of the assets. In addition, village accounting standards included in the setting up of village assets is still existed due to the limitations of government accounting standards which only regulate accounting of central government and local government assets.
Evaluasi Pelaporan Keuangan Entitas Nirlaba (Studi Kasus: Yayasan Garuda Nusantara Karangawen Demak) Prasetyo, Dwanda Alde; Firmansyah, Amrie
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.934 KB) | DOI: 10.37641/jiakes.v6i2.140

Abstract

This study aims to review the implementation of accounting for non-profit organizations. This research method uses a qualitative descriptive approach. This study uses a case study of Garuda Nusantara Foundation in Karangawen, Demak. The evaluation conducted in this study includes the practice of applying accounting for non-profit entities and comparing with the Indonesia Statement of Financial Accounting Standards (SFAS) No 45.The study was conducted during the March-May 2018 period. Interviews with informants were carried out in the first week of May 2018. The informants in this study was a financial manager of the Foundation. The items of questions asked are related to the types of financial statements prepared, the accounting policies that apply in the preparation of financial statements, the procedures for preparing financial statements.The result suggests that the financial statements prepared by the Foundation are still not in accordance with the standards set out in Indonesia SFAS No. 45. The Foundation does not follow the standards or guidelines for the preparation of any financial statements and only prepare income statements and balance sheets that are not in accordance with the standards financial statements of non-profit entities regulated in Indonesia SFAS No. 45. In addition, financial staff still do not have the knowledge of the preparation of financial statements in accordance with Indonesia SFAS No 45 and only follow the form of financial reports that have been made since the foundation was established.
Co-Authors Abdul Hakim At Tamimi Abdullah Aziz Alaika Adhitya Jati Purwaka Adhitya Jati Purwaka Adhitya Jati Purwaka Adhitya Jati Purwaka Aditya Aditya Aditya Restu Prabawa Adrian Falembayu Affan Muhammad Zulfa Afidah Nur Rizki Agrizal Zeeta Harindra Agung Dinarjito, Agung Ahmad Gufron Ahmad Muflih Saifuddin Ahmad Surya Widyansyah Ahmad Surya Widyansyah Ahmad Syakur Aji Kusumo Ardi Aji M. Elvin Nor Aji M. Elvin Nor Aji Muhammad Elvin Nor Alamsyah, Fadhil Maris Alfani, Adhitya Alfian Nur Zaman Allia Hammast Amalia Eka Prastica Amalia Yusrifalda Amanda Maheswari Fatima Diaz Amany, Talitha Syahda Amardianto Arham Amardianto Arham Amardianto Arham Ammar Ramadhan An-Nisa Yasmin Karimah Ana Dwi Cahyani Anandya Adina Nabila Andi Saputra Siburian Andita Wulandari K Andre Sumingtio Andreas Paskalis Ginting Andry Hizkia Andy Kurniawan Andy Surahman Surahman Andykha David Novri Sitanggang Angelica Christabelle Anggit Kuncoro Aji Anggun Budi Utami S Depari Anisa Susanti Annisa Kurnia Sari Antonius, Jenifer Anugrah, M. Sahib Saesar Apriyanto, Reinardus Prasetyo Ardian Azmi Hasibuan Arfiansyah, Zef Arham, Amardianto Ariawan Gunadi Arie Rizky Amalia Arifah Fibri Andriani, Arifah Fibri Arifah Fibri Andriyani Ariya Parendra Artikayara Yunidar Arum Puspita Maharani Astrid Yulianty Asya Annisa Silkapianis Aulia Amira Auliya Indriyan Ustadza Ayu Diana Irawati Azka Rifqi Prasetya Aji Azkalina Diazani Azmi Kurnia Izzati Banuaji, Armananda Didha Bayu Triyo Prihatin Bella Anggelina Benedictus, Suryagus Bernadi Vito Bhima Chandra Bhuana Bintang Adi Pratama Bintang Pratama Ginting Bisma Akbar Anggara Surya Bisma Akbar Anggara Surya Budiasih Widiastuti Cahya Adhi Kusuma Christian Dewabrata Christina Happy Lukyani Chyntia Lie Cika Febriani Cristanti Simatupang Dadi Heryana Danang Andrian Mubarok Dani Karismawan Prakosa Dani Karismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Daniel Edgar Hirasma Saragi Daniesh Bangkit Wijaya Davi Judha Darmawan David Manuel David Sandro Simorangkir Deddy Sismanyudi Deddy Sismanyudi Deddy Sismanyudi Desrir Miftah Desrir Miftah Dewa Gede Agung Trimartana Krisna Wibawa Dewantara, Reza Ardian Putra Dewi Khalimatus Sa’diyyah Dian Handayani Dina Khairunnisa Dina Rachma Putri Dinar Limarwati Dinar Limarwati Dinis Dwi Shinta Ramadhani Dita Ardhya Ramadini Dolly Labadia Domas, Zico Karya Saputra Edi Nugroho Eko Bayu Dian Purnama Eko Hadi Kusuma Elisabeth Elisabeth Elisabeth Octa Cesara Elzami Haqie Ednoer Elzami Haqie Ednoer Emanuel, Richard Enggar Bayu Kusumaningrum Enrico Adhanur Karyadi erwin rajagukguk Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estutik, Riska Septiana Eta Fasita Eta Fasita Eva Yunadia Chaerani Eva Yunadia Chaerani Eva Yunadia Chaerani Excella Nala Amallia Fadly Bahrun, Muhammad Fajar Fathurahman Falbo, Teza Deasvery Fanri Andreas Fardan Ma’ruf Zainuddin Farhan Hadiantoro Farhan Shidqi Fasita, Eta Fatimah Varga Febrian, Wahyudi Febriyadi Tri Hadmoko Febriyanto, Ahmad Sigid Ferdiawan, Yopi Ferry Irawan Fiqry Fachrezzy Putra Firaz, Ramiz Firda Hidayatullah Firda Wasyiah Firman Anugrah Firdaus FN Muktiono Dimi Friska Dwi Enita Furqon Nurhandono Galih Satriya Praptama Galih Satriya Praptama Geby Agnes LumbanGaol Giovani Priscilia Hafiz Putra Amanta Hana Kurnia Shoba Hany Sukma Setyaningtyas Haqqul Fajri Hasibuang Harryanto Harryanto Hartanto, Lugas Hartito Hargiasto Hasna Noor Alifa Hasna Rosyida Hayati Puspamurti Hendri Josep Saing Hendrik Perwira Herly Pujilestari Hermanto Hermanto Heru Prastya Heru Prastya Hizkiel, Yusak David Husna, Mitsalina Choirun I Gede Dupopadana I Kadek Arik Juana Putra I Putu Hendy Bimantara Dinata Ihsani, Masayu Annisa Iis Iswandy Iis Iswandy Ikasari Khoirunisa Ilham Permadana Indah Rosewika Suryaning Khoirunnisa Indriana, Putri Intan Permata Sari Intan Permata Sari Intan Puspitarini Irfan Fauzi Irfan Fauzi Irfan Fauzi Irfan Fauzi Irham Salman Iskandar Iskandar Jadi, Pramuji Handra Jamal Akrom Januardi Januardi Januardi Januardi Jaren Jef Geovan Pinem Javier Reynold Prisadi Jenifer Antonius Jiwandaningtyas, Mellida Ema Jumig, Ilvandri Jun Rifky Prayuda Jun Rifky Prayuda Karlin Sagita Mardiana Kelvin Krioagustin Putra Khofipa Oktasya Kurniawan, Validita Lestari Kurniawati Lestari Kurniawati Lie, Chyntia Lisa Angelia Lutfi Abdul Khakim Lutfi Abdul Khakim Lutfiyatul Arifah Luthfia Annida M. Irvan Darmawan M. Rafli Deviansyah Made Dwi Cahaya Permana Made Dwi Cahaya Permana Magdalena Mei Maharani, Dhiya Putri Maman Suhendra Maradela Ermania Khrisnatika Marilyn Marilyn Maritsa Agasta Putri Marlina Permatasari Martin Prastowo Adi Martin Tamaro Siburian Martina Merdekawati Putri Martinus, Jeremi Masayu Annisa Ihsani Maya Piserah Maylina Rahmad Eka Syahputri Mei Nur Khakiki Meicha Rizka Widyaningrum Meilynda Ahlam Matoviany Melisa Rosman Melyawati Melyawati Michael Walzer Michelle Michelle Mirwan Alkhatiri Mitsalina Choirun Husna Moch. Luthfi Mahrus Mochamad Farhan Tresna Moh. Iqbal Fakhrur Rosyid Mohammad Farid Fathur Rosyad Much. Rizal P. Geno Much. Rizal P. Geno Much. Rizal P. Geno Much. Rizal Pua Geno Muchamad Izaaz Hannun Muchamad Izaaz Hannun Bachtiar Muchamad Izaaz Hannun Bachtiar Muchamad Izaaz Hannun Bachtiar Muchamad Rizal Pua Geno Muchamad Rizal Pua Geno Muchamad Rizal Pua Geno Muchamad Rizal Pua Geno Mufti Istal Thofa Bhakti Nurroji Sumadi Muhamad Ilham Ramadhan Muhamad Rizal Yuniar Muhamad Rizal Yuniar Muhamad Rizal Yuniar Muhammad Abdul Izzatur Rahman Muhammad Agra Ramadhan Muhammad Agra Ramadhani Muhammad Agrata Abdullah Muhammad Arif Budiman Muhammad Aulia Ramadhan Muhammad Fadhil Kusuma Wardana Muhammad Fadly Bahrun Muhammad Faiz Basyir Muhammad Ilham MUHAMMAD ILHAM Muhammad Iqbal Muhammad Nizar Arifullah Muhammad Noor Muhammad Panji Anugerah Al ‘Alam Muhammad Rizal Yuniar Muhammad Rizky Muhammad Rudi Andi Muhammad Said Albana Muhammad Syauqi Fuqoha Muhammad Syauqi Fuqoha Muhammad Taufiq Badruzzuhad Muslim Cendekiawan Muthia Aisyah Muthia Amelia Marchelizi Mutiara Humairo Nabilla Salsa Fahira Nada Nabila Putri NAFIS DWI KARTIKO Nafis Dwi Kartiko Nafis Dwi Kartiko Nafis Dwi Kartiko Naila Mafazati Ulya Najwa Laila Nafilaty Nathania Davita Naufal Fikri Hamdani Nauval Muhammad Navelya Hadi Nelli Siallagan Nency Febriani Simanjuntak Ni Wayan Sintya Galuh Paramita Ni Wayan Sintya Galuh Paramita Nia Azizah Razak Niansyah, Fitri Irka Wahyu Niken Widyasari Permata Dewi Nilam Cahya Ningrum Noor Sekar Mentari Nopriyanto Hady Suhanda Novelyn Debora Sinaga Novi Damayanti Novian Restantiano Nurlaely Qodarina Nurlatifah Asikin Nurul Hidayah Oktavia Rizki Prasetyaningrum Pamungkas, Unggul Dwi Pardomuan Sihombing, Pardomuan Paskah Deby Chabelita Hutabarat Paula Arista Perdana Riffi Meidian Piserah, Maya Pramuji Handar Jad Pramuji Handar Jadi Pramuji Handra Jadi Pramuji Handra Jadi Pramuji Handra Jadi Pramuji Handra Jadi Prasetya Adi Prasetyo, Dwanda Alde Prayuda, Jun Rifky Pria Aji Pamungkas Pria Aji Pamungkas Pria Aji Pamungkas Pria Aji Pamungkas Priandaru Wahyu Hutomo Prima Falaqia Windara Princes Aurel Priscilla Oliviane Ngesthi Puji Wibowo Purnama, Eko Bayu Dian Purwanto, Eko Agus Puspitasari, Dhestiara Putra Aryotama Putra Aryotama Putri Meiarta Lubis Putri Meiarta Lubis Putri Rieza Chaniago Putri, Maritsa Agasta Qadri, Resi Ariyasa Radhitiya Wicaksana Radita, Ferensia Rafi Anan Dzulfikar Rahayu Asriyani Rahman Triadi Putra Rahman, Muhammad Abdul Izzatur Rahmat Hollyson Raja Pangestu Raja Pranatha Doloksaribu Raja Pranatha Doloksaribu Raka Putra Raldin Alif Al Hazmi Ramadhan Try Adriansyah Rashidi Amin Ratih Listyawati Ratih Nur Wahyuni Ravi Choirul Anwar Raymondo Sitanggang Reaca Raksa Teruni Reinardus Prasetyo Apriyanto Reni Suhendi Reyhan Dharma Wijaya Reyhan Herwanda Reynold Ari Renaldo Ticoalu Reza Ardian Putra Dewantara Reza Ramadhan Rezka Bayu Prakoso Rezky Yosepha Tarigan Ria Dewi Ambarwati Ria Dewi Ambarwati Riandi Satria Soekarno Riandi Satria Sukarno Rianita Sujarwati Richard Emanuel Richard Emanuel Ricky Karunia Lubis Ricy Dwi Agustin Ridwan - Pajriyansyah Ridwan Nurfauzi Rifqi Hadi Wibowo Rira Helena Risanto Ardiansyah Riska Aditya Rahma Riska Septiana Estutik Riska Septiana Estutik Risky Ainur Hardianti Rizal Nur Arif Rizal Nur Arif Rizka Muliana Rizki Rachmatullah Catur Putra Rizki Sari Eka Putri Rizki, Afidah Nur Rizky Darmawan Rizky Tiaro Sulistyo Rizky Tiaro Sulistyo Rizky Windrasta Nuradmanta Rizky Yolando Rohmat Kunto Wijoyo Rohmat Suryanto Rossa Kurnia Sasongko Rozano Fikri Andana Rozano Fikri Andana Safta Pratama MR Salman, Irham Samses Mondayri Samtri Dortua Gultom Sandi Sandi Santi Amalya Amini Saputra, Muhammad Ferdian Saraswati Nirmala Suci Satya Budi Tama Selly Florentina Yuliana Sessa Tiara Maretaniandini Setyo Baskoro Wicaksono Sheila Sheila Sholehudin Adi Nugroho Sigit Lutvian Silmiana Nisa Fadila Silvia Sandra Sismanyudi, Deddy Sofiana Dewi Sofiana Dewi Sondy Akbar Ardiansyah Sondy Akbar Ardiansyah Sony Indra Baskoro Sri Rahayu SRI RAHAYU Sri Yani Kusumastuti Stefanie Martchellia Suteja Suhanda, Nopriyanto Hady Suhita Santi Medina Suparna Wijaya Suryo Kencono Adi Saputro Sutjipto, Vanessa Fonda Syafrudin Bachtiar Ramadhani Tan, Reynaldo Tania Alvianita Pramudya Taufik Tri Widodo Taufiq Mahendra Teofani Tesa Krisabel Teza Deasvery Falbo Teza Deasvery Falbo Tifah Tifah Tifah, Tifah Timothy Tjandra Tita Melan Maheksa Titi Sari Indriani Tjahjo Winarto Tjahjo Winarto Tjahjo Winarto Tommy Avif Setiawan Tommy Aviv Setiawan Tyara Laritza Gistiani Tyara Laritza Gistiani Ulfa Gita Rusmala Unggul Dwi Pamungkas Vanessa Fonda Sutjipto Vania Vashtiany Sofyan Vina Vina Vinola Herawaty Vinola Herawaty Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Welly Chandra Welvin I Guna Widyaningrum, Meicha Rizka Winanda Setyaning Kridantika Winanda Setyaning Kridantika Winda Prajaningtyas Wing Hartopo Wing Hartopo Wishmy Meinawa Ikhsan Wishmy Meinawa Ikhsan Wukir Wijatmoko Legowo Yasmin Putri Maharani Yogy Wira Utama Yola Sri Ratna Alfiyani Yola Sri Ratna Alfiyani Yudha Rahmat Ageng Yulina Wilujeng Nugrahani Yuni Rahmawati Yunidar, Artikayara Yusri Ariawan Yusuf Dwi Arwianto Yusuf Yusuf Zakiyatun Ni’mah Zakiyuddin Zakiyuddin zakiyuddin, Zakiyuddin Zalfa Aura Tsabita Zanuar Arifin Zharunisa Zharunisa Zico Karya Saputra Domas