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INDONESIA
NERACA : JURNAL AKUNTANSI TERAPAN
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : -     EISSN : 27151212     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Neraca : Jurnal Akuntansi Terapan Institut STIAMI menitik beratkan pada penelitian Akuntansi terapan. Tema tema yang bisa dimuat dalam Neraca : Jurnal Akuntansi Terapan meliputi aspek aspek yang terkait dengan Akuntansi secara luas. 1. Pelaporan Keuangan 2. Akuntansi Biaya 3. Akuntansi Manajemen 4. Akuntansi Syariah 5 .Perbankan Syariah 6. Akuntansi Perpajakan 7. System Informasi Akuntansi 8. Akuntansi untuk Usaha Kecil dan Menengah (UMKM)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 2, No 2: April 2021" : 6 Documents clear
Evaluasi Penerapan Harga Transfer di PT Reebonz Ade Suryana
Neraca : Jurnal Akuntansi Terapan Vol 2, No 2: April 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i2.1492

Abstract

This study aims to evaluate the transfer pricing activities of the transfer pricing practice conducted by PT Reebonz (“PT RB”) and its affiliates which are companies operating in a country with a lower tax rate than Indonesia in connection with compliance with the arm's length principle. This evaluation is carried out by analyzing the price setting which is measured based on Transactional Net Margin Method (TNMM) of independent comparison companies with the characteristics of similar industries to be compared with the net margin of PT RBI. This study used a qualitative method with a case study approach with data collection methods using interviews and documentation of data obtained from PT RB and data collection from the Bureau Van Dijk ("BVD") Database ("Oriana") external database. The results showed that the pricing measured based on the level of profitability of PT RB was within the interquartile range, so it could be concluded that PT RB had fulfilled the arm's length principle based on the taxation standards applicable in Indonesia. The research results are expected to be useful to increase understanding of the taxation aspects of setting transfer prices for affiliated transactions and their application to companies that carry out business activities in Indonesia and become a reference in setting transfer prices in conducting affiliate transactions for companies engaged in similar industrial sectors.
Analisis Penyusutan Aktiva Tetap dan Pengaruhnya Terhadap Laba Perusahaan pada PT Aneka Gas Industri Adila Rahmawaty; Dewi Sri Woelandari Pantjolo Giningroem; Resista Vikaliana; Novita Wahyu Setyawati
Neraca : Jurnal Akuntansi Terapan Vol 2, No 2: April 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i2.1488

Abstract

The study is to know the relationship between a depreciation of the company's fixed activity with its profits, the design of the study USES a quantitative approach with a retroactive correlational research type, the data used is the company's and the Indonesian stock exchange. The sample in this study is the international monetary report on the 2010-2014 period of 2010-2014Research shows that depreciation remains significantly affected profits.Companies or may be defined that the greater value of depreciation of fixed enterprise can affect the profit value of the company
Pengaruh Modal Intelektual dan Ukuran Dewan Terhadap Return On Asset (Roa) (Studi Empiris Pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Tahun 2015-2017) Rima Melati; Ahmadi Aidi
Neraca : Jurnal Akuntansi Terapan Vol 2, No 2: April 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i2.1489

Abstract

This research is a quantitative study which is intended to examine the effect of intellectual capital and board size on Return on Assets (ROA). The population of this research is manufacturing companies that are listed on the Indonesian Stock Exchange (BEI) in 2015-2017. The data used is secondary data, using data collection techniques in the form of documentation using annual financial reports and company annual reports. Return on Assets (ROA) is used to measure the profit earned by the company. Intellectual capital is measured using the VAIC value, while board size is measured by looking at the number of adult commissioners plus the number of boards of directors in a company. The results of this study indicate that intellectual capital and board size have a positive and significant effect on Return on Assets (ROA).  
The Influence of Free Cash Flow and Debt To Equity Ratio to Earnings Management Alex Nurdiana
Neraca : Jurnal Akuntansi Terapan Vol 2, No 2: April 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i2.1490

Abstract

The separation functions between management and stockholders can create the opportunities to  do earnings management. This study aimed to analyze the influence of free cash flow and debt to equity ratio to earnings management.  This type of research is a causal research, which aims to test the hypothesis about the effect of an independent variable on the dependent variable.  The research method is quantitative research.  Samples are 83 companies listed in the Indonesia Stock Exchange (BEI) 2011-2013. The sampling method is purposive random sampling.  The results of this study stated that free cash flow has negative effect on earnings management. Debt to equity ratio has no effect to earnings management. Leverage has positive effect on earnings management. Age of Companies has no effect on earnings management. Gross margin has no effect on earnings management. The coefficient of determination obtained from the results of this study indicate that the independent variables can explain the dependent variable of 10.2%, while the remaining 89.8% is influenced by other variables not examined in this study.
The Effect of Earning per Share and Market Value Added on Stock Return in Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2017-2019 Fika Aryani; Niken Putri Syawalliawaty
Neraca : Jurnal Akuntansi Terapan Vol 2, No 2: April 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i2.1491

Abstract

This research aims to axamine the effect of Earning per share and Market Value Added variables om stock Return. This research is categorized as associative research. And  uses a quantitative approach by taking data in the form of financial reports obtained from the Indonesia Stock Exchange. Samples taken using purposive sampling method are 19 companies with 48 samples. The analysis used is descriptive statistics, statistical tests and multiple linear regression analysis to see the coefficient of determination, the F statistical value and the statistical value used in hypothesis testing. The results of this research indicate that partially earning per share has a positive and significant effect on stock return, with a significance level of  0.05. And Market value Added give no effect to the stock return.  Whereas the Earning Per Share and Market Value Added simultaneously significant effect   significant effect on stock returns
Metode Penetapan Harga Jual Produk Sepatu Berdasarkan Cost Plus Pricing Method pada Cv. Tritunggal Sidoarjo Syaiful Arif; Soenartoto Soenartoto; Darno Darno; Rati Kusumaningtiyas; Siti Nur Afifah; Afiyah Kurniyah
Neraca : Jurnal Akuntansi Terapan Vol 2, No 2: April 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i2.1487

Abstract

The principle of determining the selling price is that the value of the selling price must be higher than the costs incurred because it is added to the desired profit. The use of Cost plus pricing method is based on the selling price principle where the selling price obtained is determined from the total production cost plus the percentage of margin determined by the company. The calculation of order cost is calculated using the variable costing approach. Descriptive Qualitative Method used in this research because the need for data sourced from observations, interviews and documentation to better identify the costs attached to the product. This study concludes that the determination of selling price based on cost plus pricing method is lower than the company calculation. This shows that the selling price based on cost plus pricing method is appropriate to be applied in the CV. Tritunggal Sidoarjo which is engaged in Makloon or Cut, Make, and Trim (CMT) services

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