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Edisah Putra
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Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 26232596     EISSN : 26232596     DOI : https://doi.org/10.30596/jakk.v3i1.5700
Core Subject : Economy,
Economics, Econometrics & Finance
JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, akuntansi manajemen, akuntansi syariah, akuntansi sektor publik, audit, sistem informasi akuntansi, dan akuntansi perpajakan.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol 5, No 2 (2022): Juni 2022 - Oktober 2022" : 5 Documents clear
Analisis Penerapan Tax Planning Dalam Rangka Mencapai Efisiensi Pajak Pertambahan Nilai (PPN) Pada PT. Kusuma Sampurna Mulia Adelya Zahraeni
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.11951

Abstract

Tax is a burden that can result in smaller company profits. Companies with taxes as a burden, of course, need careful planning in order to achieve tax cost efficiency. As in PT. KSM has several things that are less efficient related to the payment of Value Added Tax (VAT) which is too large. In order to achieve tax efficiency on the payment of Value Added Tax (VAT) payable by PT. KSM needs to make tax planning efforts (tax planning). The purpose of this study is to analyze tax planning or tax planning that can be done in order to achieve efficiency in the payment of Value Added Tax (VAT) payable. The research method used in this research is descriptive qualitative analysis method. The results of this study indicate that with the company making all purchases to Taxable Entrepreneurs , the company can make the cost of Value Added Tax (VAT) more efficient, reaching Rp. 132,443,612. Before the tax planning was carried out, the tax burden was Rp. 258,940,738 and became Rp. 126,497,126 after the tax planning was carried out.
Fraud Triangle Mendeteksi Kecurangan Dalam Laporan Keuangan Dana Desa Kristanti Rahman; Rahayu Anggraeni; Dania Febriana
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.11937

Abstract

This study aims to test the Fraud Triangle to detect fraudulent financial reports of village funds with variables Morality (X1), Village Apparatus Competence (X2) and Compensation Suitability (X3) affecting Village Fund Fraud Prevention (Y) in Cilacap Regency. The sample in this study were 16 villages with 3 village officials per village, so that the total number was 48 people with Purposive sampling technique which was used as a research sample. Data analysis techniques with multiple linear regression using SPSS for Windows version 27.00.The results of this study indicate that Morality has no effect on Preventing Village Fund Fraud in Cilacap Regency. The competence of the Village Apparatus affects the Prevention of Village Fund Fraud in Cilacap Regency. Compensation Suitability affects the Prevention of Village Fund Fraud in Cilacap Regency.
Praktik Manajemen Laba melalui Profitabilitas dan Leverage pada Perusahaan Manufaktur di Bursa Efek Indonesia Edisah Putra Nainggolan; Ikhsan Abdullah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.12083

Abstract

This study aims to determine the practice of earnings management is influenced by the profitability and leverage of food and beverage manufacturing companies listed on the Indonesia Stock Exchange. The profitability ratio in this study is measured by return on assets (ROA) and leverage is measured by debt to equity ratio (DER), while earnings management is measured by discretionary accruals (DA). This research approach uses quantitative associative which aims to determine the causal effect
Analisis Kesesuaian Akuntansi Transaksi Gadai Emas Syariah Dengan PSAK dan Fatwa DSN MUI (Studi Kasus Kantor Pegadaian Unit Pelayanan Syariah Langsa Baro) Rizka Safitri; Juliana Nasution
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.9827

Abstract

Pegadaian is an one of the choises for people to borrow funds is pawning gold due to the easiness of procedures and fast processing. The basic of mortgage in sharia is Fatwa no.25/DSN MUI/III/2022 regarding Rahn and Fatwa no.26/DSN MUI/III/2002 regarding gold pawning, and PSAK 107 about Ijarah, PSAK 59 abou Qard and PAPSI 2013. This study aims to determine the accounting treatment of gold pawn products at the sharia pawnshop, case study at the Langsa Baro Sharia Service Unit. The method used in this research is a qualitative. The result of this research is accounting measurement for gold pawn in sharia pawnshop has followes PSAK no.59, PSAK 107 and PAPSI 2013. However, in presenting the financial statements on gold pawning in sharia pawnshop, its not the same as PSAK no.100 and PSAK no.101.
Determinan Fraudulent Financial Reporting di Indonesia dan Malaysia Muhammad Aufa; Nabila nabila
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.11731

Abstract

This study was conducted to prove the effectiveness of the fraud pentagon theory on fraudulent financial reporting as proxied by variables of financial stability, quality of external auditor, change in auditor, change in director, and the frequent number of CEO's pictures. The population used in this study were all manufacturing companies registered in Indonesia and Malaysia in 2019-2020 with the purposive sampling technique. There are 166 manufacturing companies in Indonesia and 184 companies in Malaysia that pass the research criteria. The results showed that the variables of financial stability, change in auditor, change in director, and the frequent number of CEO's pictures did not affect fraudulent financial reporting, but the quality of external auditor variable affected fraudulent financial reporting in manufacturing companies in Indonesia. While in Malaysia the variables of quality of external auditor, change in auditor, change in directors and the frequent number of CEO's pictures have no effect on fraudulent financial reporting, but financial stability variables affect fraudulent financial reporting in manufacturing companies in Malaysia.

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