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Praptoyo, Sugeng
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SINKRONISASI AKUNTANSI PENERIMAAN PAJAK HOTEL DAN RESTORAN DENGAN PERATURAN PERUNDANG-UNDANGAN Dayanti, Eva Nur Fri; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purpose of this research is to find out how the accounting of revenue Hotel tax and Restaurant tax in Sidoarjo district and to find out how big its contribution to the Local Own-Source Revenue in Sidoarjo district. The research object is the tax revenue of Hotels and Restaurants in Sidoarjo district in the budget years from 2011 to 2013. This research is descriptive qualitative research. The data is the primary and secondary data which means that the data has been obtained directly and indirectlyby performing direct observation and conducting interview to the related parties as well as documents, archives, records, and historical statements which have been organized in the archive of Revenue Service of Sidoarjo District. The financial accounting of Sidoarjo district, in recording and reporting of Hotel and Restaurant tax revenue during the observation years is in accordance with the provision of Regent regulation No. 62 of 2012 about the amendment of Sidoarjo Regent regulation No. 50 of 2009 about the Accounting Policy on the Department of Finance, Revenue Management, and Assets Sidoarjo district. Keywords : Accounting of Tax Revenue, Regent Regulations, and Accounting Policy.
PROSEDUR PENGAJUAN DAN MEKANISME PENGUJIAN RESTITUSI PAJAK PERTAMBAHAN NILAI Laksono, Tri Jati; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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Business practitioners in the business development particularly in the field of constructions businessservice often experience problem in their cash flow, because some of their customers are the appointed partiesin which their tax to be collected by the regulation of the minister of finance no. 85 of 2012. The limitedcapability in the preparation of administration and cost which is supposed to be used to pay experts andprimary materials have made business practitioners to make credit decision. Some of these businesspractitioners even consider that the overpayment restitution will take a lot of time and costs so theoverpayment which is caused by the collection of value added tax by the tax collector is better be chargedon cost of goods sold.The result of the research shows the submission procedures and the examinationmechanism so the business practitioners can find out the formal test and what documents have to beprepared for the application of restitution. The restitution can become a financial solution when theapplication of restitution has been granted. No matter how big the cost that has become the value of taxbills, the restitution will be granted and the tax arrear which has been obtained will be directly subtractedfrom the overpayment of the value added tax which has been restitutioned.Keywords: restitution, restitution application procedures, application of restitution mechanisms,restitution can be a financial solution, no charged restitution.
FAKTOR YANG MENYEBABKAN OPINI AUDITOR ATAS LAPORAN KEUANGAN WAJAR DENGAN PENGECUALIAN Anggraini, Novita; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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The purpose of this research is to find out and to analyze the factor which makes auditor give fair with exceptionopinion on financial statement of the Municipality Government of Surabaya in 2010 and 2011. The method hasbeen carried out by using qualitative method whereas the data analysis technique has been carried out by usingdescriptive analysis. The researcher has been conducted the qualitative approach because she does not prove ahypothesis, but to find out financial statement of Municipality Government of Surabaya to obtain fair withexception opinion.It has been found from the result of this research that the financial statement of MunicipalityGovernment of Surabaya in 2010 and 2011 which has obtained fair with exception opinion has been caused bythe presentation of tax receivables has not been presented in conform with the amount of net value which can berealized, the revenue and expenditure which is related to the construction and the maintenance of utilitynetwork has not been run by using the local budget government mechanism, and the Municipality Governmentof Surabaya has not been able to show the evidence of the possession and ownership on ladder truck Firefightingminimum 52m based on the procurement in 2010.On the Financial Statement of Municipality Government ofSurabaya in 2010, the factor which makes fair with exception opinion has been obtained is more dominant to theweaknesses of internal control system. Meanwhile, in 2011 is more dominant on non-compliance factor to therules and regulations.Keywords:Fair with exception, disclosure, financial statement of municipality government.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN KE PUBLIK Ravanelli, Fais; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
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This research is meant to test and to find out some factors which influence the timeliness of thesubmission of financial statements of public companies in Indonesia. These factors which have been tested in thisresearch is profitability, liquidity, firm size, and firm age as the independent variables whereas the timeliness asdependent variable. The population has been obtained by using purposive sampling method on the constructioncompanies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods and based on thepredetermined criteria, 30 samples of construction companies. The analysis method has been done by usinglogistic regressions analysis with the instrument is SPSS (Statistical Product and Service Solution). The resultof this research stated that profitability, liquidity, firm size, and firm age do not have any influence to thetimeliness of the submission of financial statements of construction companies which are listed in IndonesiaStock Exchange.Keywords: Punctuality, profitability, liquidity, firm size, firm age.
RISIKO PENGENDALIAN SISTEM PENGELUARAN KAS PADA BANK TABUNGAN PENSIUNAN NASIONAL PURNA BAKTI Napitupulu, Yan Richo; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out how the internal control system of cash expenses, how to determine the misstatement of cash expenses material, and how the outcome internal control system and the misstatement cash expenses material to the fluctuation the internal control risk cash expenses at PT. BTPN Purna Bakti. The responsibility the auditor is on the opinion the financial statement wheather it is reasonable or not which has been published and wheather the financial statement has met with financial accounting standard in Indonesia.The cash flow statement which ends in 31 st December 2010,2011,2012,2013,2014, data from the financial statement which presented online on official website of Bank Tabungan Pensiunan Nasional. The data research has been carried out by using qualitative.This case the tolerance maximum error is the number which has been determined the material misstatements. In case the amount misstatement cash is ≤ from the determined amount, if it is not corrected, it will have an impact on the opinion the auditor, so the opinion of the auditor will be unqualified. Nevertheless, if there is a misstatement in cash ≥ from the determined amount and not corrected, therefore the opinion of the auditor is qualified.Keywords: control risk, material misstatement, materiality percentage, the opinion of the auditor
ANALISIS PERILAKU NASABAH TERHADAP MINAT BERINVESTASI DEPOSITO Ramadhan, Anugrah Harry; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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This research is meant to test the influence of attitude, subjective norm and behavior control to the investment interest, as well as the influence of investment interest to the deposit investment. The purposive sampling method is used to determine the samples to 120 bank customers who own deposit are selected as the respondents, and the primary data uses the Theory of Planned Behaviors instrument (Ajzen, 1991). The result of the research has been conducted by using the Structural Equation Modeling-Partial Least Square (SEM-PLS) with the SmartPLS program version 3.2 shows that the investment interest is significantly influenced by attitude and behavior control whereas the subjective norm does not have any significant influence. The following finding shows that the deposit investment is significantly influenced by the investment interest. The influence to the investment interest is determined by the value of R² is 0.543, which means that the investment interest is 54.30%, it is influenced by attitude, subjective norm, and behavior control, whereas the remaining is 45.70%, it is influenced by other models outside of the research. The value of R² for the deposit investment is 0.763 which means that the deposit investment is 76.30%, it is influenced by investment interest, whereas the remaining is 23.70%, it is influenced by other variables outside the model.Keywords: attitude, subjective norm, behavior control, investment interest, deposits interest
FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSPARANSI LAPORAN KEUANGAN PEMERINTAH KOTA Masruroh, Aviva Fitri; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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The purpose of this research is to analyze and to test external pressure, uncertain environment, managementcommitment and human resource capacity to the transparency of financial statements. Meanwhile, the samplesin the local government of Mojokerto city and the related government agencies in the local government ofMojokerto city. The data collection technique has been done by issuing questionnaires. The data in this researchis the primary data which has been collected by issuing questionnaires to the respondents. The research methodin this research is quantitative; meanwhile the analysis technique has been done by using multiple linearregression analysis. The result of the research of the determination coefficient value is 75.1%, and each of thevariable i.e. external pressure, uncertain environment, management commitment, and human resource capacityhas significant influence to the transparency of financial statements. Meanwhile, 24.9% of transparency offinancial statements disclosure can be explained by other variables outside the research model. The result ofhypothesis test shows that the influence of external pressure, uncertain environment, management commitmentand human resources capacity variables have positive influence to the transparency of financial statements.Keywords: External Pressure, Uncertain Environment, Management Commitment, Human Resource Capacity,the Transparency of Financial Statements
ALOKASI DANA DESA DALAM PERSPEKTIF AKUNTANSI DAN KEUANGAN Marvanti, Iga Vidya; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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This research is meant to find out the implementation of accounting and financial management, thedisbursement mechanism, the preparation stages of financial management, problems which are encountered inthe implementation of accounting and financial management of village allocation fund and the efforts which havebeen carried out in order to overcome the problems which occur at Medaeng village in Waru district in Sidoarjoregency. This research is a descriptive researtch which has been carried out by using qualitative approach. Thesources of data are the primary and the secondary data. The data collection technique has been conducted in theform of observation, interview, library research, and documentation. The result of data collection is analyzed byusing comparative qualitative descriptive method. The result of the research shows that the financial accountingsystem of village allocation fund has been carried out by using microsoft excel program in the form of generalcash book and cash book helpers of receipts and cash book helpers of expenditure. Meanwhile, the financialmanagement in 2015 was quite well and realistic since it has been prepared in budget
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL PADA PROVINSI JAWA TIMUR Febriana, Imas Sherli; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
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The purpose of this research is to result of the influence of Local Own Sources Revenue (PAD),General Allocation Fund (DAU), Special Allocation Fund (DAK) and Budget Financing Surplus(SILPA) to the Capital Expenditure (BM). The independent variables are Local Own Source Revenue(PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) and Budget FinancingSurplus (SILPA). Meanwhile, the dependent variable is using Capital Expenditure (BM). The samplesare 29 districts and 9 cities in East Java Province and the research is a three-year periods in 2012-2014fiscal years. The sample collection technique has been done by using purposive sampling. Thegovernment data is in the form of secondary data in the APBD Realization statement of East JavaGovernance in 2010-2014. The analysis method has been done by using multiple linear regressions.The result of this research shows that (1) Local Own Source Revenue (PAD) has influence to theCapital Expenditure (BM), (2) General Allocation Fund (DAU) has influence to the capital expenditure(BM), (3) Special Allocation Fund (DAK) does not have any influence to the capital expenditure, (4)Budget Financing Surplus (SILPA) does not have any influence to the capital expenditure.Keywords: Local Own Sources Revenue, General Allocation Fund, Special Allocation Fund, Budget FinancingSurplus, Capital Expenditure.
KINERJA KEUANGAN BERPENGARUH TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN OTOMOTIF Batohir, Hafid; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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Corporate social responsibility is a transparent business practice which is based on ethical values which are performed by giving attention to the employees, community, and environment and it is designed to conserve the community in general and the stakeholders. The purpose of this research is to test the financial performance partially which is measured by using the sales growth, profit margin, return on asset, and return on equity to the disclosure of corporate social responsibility of automotive companies which are listed in Indonesia Stock Exchange, the data is the secondary data. The multiple linear regressions which are tested by using model feasibility test and t-test is used as the analysis technique. The instrument is the financial statement of the automotive companies which are listed in Indonesia Stock Exchange in 2009-2013 periods. The result of the research shows that the sales growth (PP), profit margin (PM), return on asset (ROA), and return on equity (ROE) have positive and significant influence to the disclosure and corporate social responsibility. It has been proven by the value of probability t test statistic with its value is under 0.05 (significance on α 5%).Keywords: Financial Performance, Disclosure and Corporate Social Responsibility.
Co-Authors Ahmad Choirudin, Ahmad Anggraeni, Rani Aprilia, Annisa Ayu Arif Rachmad Hakim, Arif Rachmad Aviva Fitri Masruroh, Aviva Fitri Eva Nur Fri Dayanti, Eva Nur Fri Fais Ravanelli, Fais Fitria, Nur Laili Hafid Batohir, Hafid Hanifah, Suci Indah Iga Vidya Marvanti, Iga Vidya Imas Sherli Febriana, Imas Sherli Intan Farikha, Intan JAYANTI, PIPUT DWI Laksono Trisnantoro Laksono, Tri Jati Mariyanto, Bondan Fajar Ramadhan, Anugrah Harry Rusydina, Arifah Saputra, Rudi Eka Yan Richo Napitupulu, Yan Richo