Garuda - Garba Rujukan Digital

Online Sales And Payment In Smes Financial Reporting Preparation Ferry Kosadi; Wajib Ginting; Muhammad Iqbal Alamsyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The objective to evaluate relationship between online sales & payment to financial preparation Small & Medium Enterprises. Ecommerce provideautomationtransaction processing through various information technology platforms can have impact in recording transaction and financial reports preparation.Quantitative research method uses Partial Least Square Structural Equation Modeling analysis with descriptive analysis of financial reporting preparation.Result, greatest positive impact Online Payment to Recording Transactions and Online Sales to Financial Statements as well as ability to explain from recording Transactions and Financial Statements in Average Determination state. Average 66.7% positive responsestoservice online features, completeness, accuracy and product sales notifications, 81% support for online payment speed & ease processing, economic value and level of use, 75% support for recording transactions on completeness, simplification and data security and 60% understanding SAK, ease of use, consistency in use, desire to increase understanding accounting and economic value in preparing formal financial reports. Constraints from online sales to financial reporting include infrastructure readiness, human resource adaptation, investment costs and Automation implementation. Overall evidence of digital transactions makes positive contribution to recording &reporting SMEs finances and becomes part of learning in the process of increasing digital iteration and digital transformation in the accounting sector.

Digital Receipts of Online Transactions in the Reconciliation Process and the Preparation of Financial Reports Ferry Kosadi; Wajib Ginting; Vina Merliana
Journal of Indonesian Economy and Business (JIEB) Vol 36, No 1 (2021): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.59884

Introduction/Main Objectives: This research seeks to analyze the use of digital receipts and multi-platform e-commerces’ data integration and the influence they have on the process of reconciliation and the preparation of financial reports by micro, small, and medium-sized enterprises (MSMEs). Background Problems: The use of multi-platform online transactions requires the validation and conversion of the data, which can be an issue during the reconciliation process and the preparation of financial reports. The issue of the data’s integration is due to differences in the interfaces used for the multi-platform transactions and the MSMEs internal abilities. Novelty: The integration and treatment of online transactions via multi-platforms should an internal records or database for the MSMEs, the reconciliation process and preparing financial reports. Research Methods: This research uses a quantitative method with partial least squares structural equation modeling (PLS-SEM) analysis and descriptive analysis to reveal the reconciliation process and the conditions under which financial reports are prepared. Finding/Results: The problems of integrating data from various platforms into internal reports causes duplication of the internal reporting and a long reporting process and the chance of errors. The digital receipt is treated as proof of a manual transaction. Records’ duplication is a technical issue that causes delays in the processing time and reconciliation. None of the MSMEs have a machine-to-machine based (automized) reconciliation process. Conclusion: Transaction receipts from all the platforms affect the transactions’ recording, the reconciliation process, and the preparation of financial reports. Digital receipts provide high levels of confidence because of their completeness, accuracy, easiness, efficiency, simplicity, and suitability for use by MSMEs. The adoption of online sales and payments by MSMEs is highly effective, yet this has not been followed-up with the data’s integration into the reconciliation and accounting process for preparing financial reports.

Pengaruh Sistem Pengendalian Internal Terhadap Persediaan Barang: Studi pada salah satu perusahaan retail di Kota Bandung Wajib Ginting
Acman: Accounting and Management Journal Vol. 1 No. 1 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.957 KB)

This research departs from identifying problems that occur, which indicate a gap in the inventory of goods. This study aims to determine the effect of the internal control system on the inventory of goods. The research method used is quantitative research methods with simple regression analysis techniques carried out at one of the retail companies in Bandung. The results showed a significant effect of the internal control system on the inventory of goods. The results of this study recommend that the company further improve its internal control system.

Pengaruh Tax Retention Rate, Deferred Tax, Deferred Tax Assets, Dan Return On Assets Terhadap Earning Management : (Studi pada perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia periode 2011 - 2018) Dinny Nuari Nurlita Rochaendi; Wajib Ginting
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Earning Management is an action usually taken by managers to increase or decrease company profits in the current period following the goals and needs of the company. This study aims to examine the Tax Retention Rate, Deferred Tax, Deferred Tax Assets, and Return on Assets on Earning Management in Trade, Service, and Investment Sector companies listed on the Indonesia Stock Exchange for 2011-2018. The data used is secondary data. This research method is quantitative with a descriptive and verification approach. The population of this research is trading, service, and investment companies as many as 164 companies. The number of samples in this study was 11 companies which were determined using the nonprobability sampling method with purposive sampling technique; data collection was carried out through documentation and literature study. This study was tested using classical assumptions, multiple linear regression analysis, Pearson correlation coefficient test, coefficient of determination test, and hypothesis testing using a partial test (t-test) and simultaneous test (f test). Based on the research results on the t-test, the results obtained that the Tax Retention Rate has a significant negative effect on Earning Management where tcount is -4.945, greater than t-table is -1.992. Deferred Tax has no effect on Earning Management where the count of 0.732 is more minor than the t-table of 1.992. Deferred Tax Assets have no effect on Earning Management where a count of 0.261 is more minor than the t-table of -1.992. Return on Assets has no effect on Earning Management where a count of 1.238 is more significant than t-table of 1.992. Based on the research results on the f test, the results show that the Tax Retention Rate, Deferred Tax, Deferred Tax Assets, and Return on Assets simultaneously (together) affect Earning Management where the count value of 6.470 is more significant than the f-table of 2.46. The coefficient of determination concludes that the Tax Retention Rate, Deferred Tax, Deferred Tax, Deferred Tax Assets, and Return on Assets affect Earning Management by 23.8%. While the remaining 76.2% were influenced by other factors outside this research, such as good governance, free cash flow, leverage, and company size.

Pengaruh Effective Tax Rate, Bonus Mechanism, Debt To Equity Ratio, Dan Exchange Rate Terhadap Keputusan Transfer Pricing : Studi pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2011 - 2018 Dessy Rosmawati; Wajib Ginting
Acman: Accounting and Management Journal Vol. 2 No. 1 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i1.32

The purpose of this study is to examine the Effective Tax Rate, Bonus Mechanism, Debt to Equity Ratio, and Exchange Rate on Transfer Pricing Decisions on 7 Consumer Goods Industrial Sector Companies listed on the Indonesia Stock Exchange for the period 2011-2018. The data used is secondary data. This research method is quantitative with a descriptive verification approach. The population of this research is the consumer goods industry sector as many as 42 companies. The number of samples in this study was seven companies determined using purposive sampling; data collection was carried out through documentation and literature study. This research was tested using model feasibility, overall model test, logistic regression analysis, coefficient of determination test, and hypothesis testing using a partial test (wald test) and simultaneous test (omnibus test). Based on the research results on the Wald test, it found that the Effective Tax Rate did not affect Transfer Pricing Decisions where the significance (sig.) of 0.236 was greater than 0.05. Bonus Mechanism has a significant positive effect on Transfer Pricing Decisions where the significance (sig.) of 0.045 is smaller than 0.05. Debt to Equity Ratio has no effect on Transfer Pricing Decisions where the significance (sig.) of 0.102 is more significant than 0.05. Exchange Rate has no effect on Transfer Pricing Decisions where the significance (sig.) of 0.796 is more significant than 0.05. Based on the research results on the omnibus test, it found that the Effective Tax Rate, Bonus Mechanism, Debt to Equity Ratio, and Exchange Rate simultaneously (together) affected Transfer Pricing Decisions where the chi-square value was 10.285 greater than the chi-square table. 9.48773 and a significance value of 0.036, which is smaller than 0.05. Based on the results of the coefficient of determination of 31.7%, it concluded that the Effective Tax Rate, Bonus Mechanism, Debt to Equity Ratio, and Exchange Rate on Transfer Pricing Decisions are 31.7%. While the remaining 68.3% were influenced by other factors outside this research, such as Tunneling Incentive, Company Size, and Foreign Ownership.

Pengaruh Penagihan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Ginting Wajib
Majalah Bisnis & IPTEK Vol 11 No 1 (2018): Bisnis dan Iptek
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (36.146 KB)

The goal of this study is finding the implementation of Personal Income Tax Collection activities at the Primary Tax Service Office in Bandung, to find out the Individual Taxpayer Compliance and find out how much the Personal Income Tax Collection Effect on Individual Taxpayer Compliance. The method used in the study at one of the Primary Tax Service Offices in Bandung is descriptive analysis method. The data collecting techniques are interviews, questionnaires and library research. The sampling technique with non-probability sampling is saturated sample, where all members of the population are sampled. The data analysis techniques are carried out through descriptive analysis and verification analysis. Based on the results of the study, personal income tax collection is considered as good with an average score of 3.27 and the individual taxpayer compliance is categorized as is good enough. The average score is 3.25. then the personal income tax collection is adequate in improving personal taxpayer compliance. It was proven by the results of the correlation coefficient analysis by using the product moment. It has powerful effect at 0.831. Personal income tax collection affects personal taxpayer compliance by 69.00%, while the remaining 31.00% is influenced by the other factors that are not examined in this study such as the condition of a country's tax administration system, service to the taxpayers, tax law enforcement, inspection taxes and tax rates.

The Influence of Taxpayer Knowledge and Taxpayer's Awareness On Land and Building Taxpayer Compliance: Study in One of the District in Bandung District Wajib Ginting
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.52

This study investigates the effect of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The research method uses a survey approach to taxpayers in one of the sub-districts in Bandung Regency. The number of respondents who are willing to fill out the questionnaire is 100 taxpayers. The results of the study indicate that there is an influence of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The results of the study recommend that the government provide socialization regarding the important role of land and building tax in order to increase taxpayer compliance in paying land and building tax.

THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND TOTAL ASSETS TURN OVER ON RETURN ON EQUITY WITH COMPANY SIZE AS A MODERATION VARIABLE: Studies in Automotive and Components Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2013-2020 Period Nurul Izmi Aulia Zannati; Wajib Ginting
Journal of Accounting INABA (JAI) Vol. 1 No. 02 (2022): Volume 1 Number 2 December 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.129

This study aims to examine the Current Ratio, Debt to Equity Ratio and Total Assets Turn Over to the Return On Equity with Firm Size as a Moderating Variable (Case Study on the Automotive and Components Sub-Sector listed on the Indonesia Stock Exchange in 2013-2020. The object of this research is Effect of Current Ratio, Debt to Equity Ratio and Total Assets Turn Over as Independent Variables, Return On Equity as Dependent Variables, and Firm Size as Moderating Variables. Based on the results of the research on the t test, the Current Ratio has no effect on the Return On Equity.Based on the results of the research on the t test, the Current Ratio has no effect on the Return On Equity of 1,825 < 1,681. Debt to Equity Ratio has no effect on the Return On Equity -6.579 < 1,681. Total Assets Turn Over has a affects on the Return On Equity 3,700 > 1,681. Firm size can moderate the effect of the Current Ratio on the Return On Equity of 1,815 > 1,681 with a significance level of 0,077 > 0,05. Firm size can moderate the effect of Debt to Equity Ratio on the Return On Equity of 6,559 > 1,661with a significance level of 0,000 > 0,05. Firm size cannot moderate the effect of Total Assets Turn Over on Return On Equity --2,924<1,661 with a significance level of 0,006 < 0,05. Based on the research of the f test, Current Ratio, Debt to Equity Ratio and Total Assets Turn Over simultaneously or together have a significant influence on the Return On Equity of 29,499 > 2.816. Current Ratio, Debt to Equity Ratio, and Total Assets Turn Over with Firm Size simultaneously or together have a significant influence on the Return On Equity of 39,150 > 2,330.

THE EFFECT OF MOTOR VEHICLE TAXPAYER KNOWLEDGE, TAX PAYMENT SYSTEM (E-SAMSAT) AND TAXPAYER AWARENESS ON MOTOR VEHICLE TAXPAYER COMPLIANCE IN THE CITY OF BANDUNG Yulistia Resti Fauziah; Wajib Ginting
Journal of Accounting INABA (JAI) Vol. 1 No. 02 (2022): Volume 1 Number 2 December 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.130

This study aims to find out how the Effect of Tax Knowledge, Tax Sanctions and Taxpayer Awareness on Taxpayer Compliance in Paying Land and Building Taxes in Cimaung District, Bandung Regency. The method in this study is a quantitative method through a descriptive and verification approach. The population in this study were registered taxpayers in Cimaung District, Bandung Regency, amounting to 29,090 registered SPPT and using a random sample of 100 respondents obtained using the slovin formula. Data analysis in this study used descriptive analysis, classical assumption test, multiple linear regression test, correlation coefficient test, coefficient of determination test and hypothesis testing either partially (t test) or simultaneously (F test). Data processing using SPSS version 26.0 application. The results showed that in testing the hypothesis (t test), that Tax Knowledge had no effect on Taxpayer Compliance. significance > 0.05. Tax sanctions partially have a significant effect on taxpayer compliance with a regression coefficient of 3.093 > 1.985 and a significance value of 0.003 which indicates that the significance level is <0.05. Taxpayer awareness partially has a significant effect on taxpayer compliance with a regression coefficient of 3.509 > 1.985 and a significance value of 0.001 which indicates that the significance level is < 0.05.

PENGARUH PENERAPAN TEKNOLOGI INFORMASI TERHADAP PRODUKTIVITAS KERJA DI KOPERASI KARTIKA VIJAYA KUSUMA Wajib Ginting; Muhtarudin Muhtarudin
Jurnal Digitalisasi Akuntansi Vol 1 No 2 (2023): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Koperasi mempunyai tujuan untuk meningkatkan kesejahteraan anggotanya, salah satunya adalah pelayanan prima. Pelayanan prima dapat diwujudkan dengan bantuan teknologi informasi, salah satunya adalah penerapan komputerisasi. Tujuan penelitian ini adalah untuk mengidentifikasi kendala yang memengaruhi kualitas pelayanan pada Koperasi Kartika Vijaya Kusuma, dengan fokus pada pelayanan anggota Koperasi yang masih menggunakan sistem manual belum terkomputerisasi. Penelitian ini bertujuan untuk meningkatkan pemahaman anggota tentang simpan pinjam pada koperasi, serta bagaimana laporan rekapitulasi bulanan dapat ditangani dengan baik, guna mendukung peningkatan kualitas layanan secara keseluruhan. Hasil dari PENGARUH PENERAPAN TEKNOLOGI INFORMASI TERHADAP PRODUKTIVITAS KERJA dalam Koperasi Kartika Vijaya Kusuma adalah efisiensi pelayanan dalam melayani anggota yang akan melakukan simpan pinjam sangat baik, hanya data-data anggota yang direkap masih manual menggunakan tulis tangan yang menyebabkan kendala pada Teknologi Informasi di Koperasi. Terakhir, hasil ini juga mencakup perkembangan teknologi pada Koperasi guna meningkatkan efsiensi kinerja dari para pegawai. Keseluruhan, hasil dari peningkatan kualitas pelayanan dapat memberikan manfaat yang baik kepada anggota dan Koperasi Kartika Vijaya Kusuma.

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