Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Journal of Financial and Tax

fintax
Website

Published by Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Timika

ISSN : 27763145 EISSN : 27763226 DOI : https://doi.org/10.52421/fintax.v1i1

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal of Financial and Tax is focused on the research (empirical study) or conceptual articles in financial and tax which consists of: Financial Accounting Management Accounting Cost Accounting Public Sector Accounting Corporate Finance Financial Management Risk Management Investment Auditing Banking Capital Market Sustainability Reporting Corporate Tax Individual Tax Tax Planning Tax Accounting

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan

Articles 25 Documents

1 2 3

Kepemilikan Investasi Obligasi Perusahaan Perbankan di Indonesia: Dampak Penerapan PSAK 71 Amrie Firmansyah; Meilynda Ahlam Matoviany
Journal of Financial and Tax Vol 1 No 1 (2021): Edisi Maret 2021
Publisher : STIE Jambatan Bulan

This study aims to review the impact of psak 71 implementation on banking companies that have financial investments, especially bond holdings. The method used in this study is qualitative method with content analysis. The data used in this study is secondary data in the form of financial statements of 6 banking sub-sector companies listed on the Indonesia Stock Exchange. This study concluded that accounting policies related to bond investments from 6 companies used in the study are valid since January 1, 2020, in accordance with PSAK 71

Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Struktur Modal Sayyid Ramadhan Z.A; Zulpahmi Zulpahmi; Sumardi Sumardi
Journal of Financial and Tax Vol 1 No 1 (2021): Edisi Maret 2021
Publisher : STIE Jambatan Bulan

This research uses secondary data, namely the financial position report, and the financial ratios report obtained from the respective companies ' websites which are sampled in this study. The X variables examined in this study were the profitability, liquidity, and size of the company while the Y variable in this study was the capital structure. The data processing and analysis techniques used in this study are accounting analysis, classical assumption test (normality test, multicolinearity test, heteroskedasity test, autocorrelation test), double linear regression analysis, hypothesis test, and coefficient of determination analysis

Faktor Yang Mempengaruhi Kebijakan Deviden Radina Modjaningrat
Journal of Financial and Tax Vol 1 No 1 (2021): Edisi Maret 2021
Publisher : STIE Jambatan Bulan

The purpose of this research is for dividend policy decision making there is a conflict between interested parties in accordance with the agency theory, namely between shareholders and management. Empirical studies have been conducted to examine factors that affect dividend policies conducted by companies but the results showed different results. In the opinion of the authors the most influential factors on dividend policy are profitability, leverage, liquidity, institutional ownership and political connections. Empirical studies on the influence of profitability, leverage, liquidity, institutional ownership and political connections are conducted simultaneously on dividend policies. This is done to prove that these factors if tested simultaneously, whether to influence the dividend policy moreover there is a political connection in it, especially research on the influence of political connections to dividend policy in Indonesia is still very rare

Pengaruh Kinerja Pasar dan Kinerja Fundamental Terhadap Harga Saham (Studi Kasus PT Bank Rakyat Indonesia, Tbk) Armis Pandanan; Nely Salu Padang
Journal of Financial and Tax Vol 1 No 1 (2021): Edisi Maret 2021
Publisher : STIE Jambatan Bulan

This study aims to determine the significance of pbv and roe influence indirectly on BBRI's share price. This study uses an associative approach. The associative approach aims to determine the indirect influence of PBV and ROE on BBRI's share price. Data collection techniques performed by researchers is to perform documentation techniques and library studies. The analysis tools used in this study used path analysis with the help of SPSS 22. Based on the results of the analysis conducted, the results showed that PBV indirectly has an insignificant effect on the share price of BBRI and ROE indirectly has a significant effect on the share price of BBRI

Prediksi Kebangkrutan Dengan Metode Springate Score (Studi Kasus Pada PT Mutiara Cintanami Sejahtra) Prayoga Romin Syaputra; Ahmad Tomu
Journal of Financial and Tax Vol 1 No 1 (2021): Edisi Maret 2021
Publisher : STIE Jambatan Bulan

In general, bankruptcy is defined as the company's failure to carry out operations to achieve its goals. The purpose of this research is to find out the potential for bankruptcy at PT Mutiara Cintanami Sejahtra. The research method used is descriptive method. The type of data used is quantitative and qualitative data. Data collection techniques are with documentation. The analysis tool used is Springate Score analysis. The Formula Springate Score: 1.03X1 + 3.07X2 + 0.66X3 + 0.4X4. The results showed that PT Mutiara Cintanami Sejahtra is in good health

Efektivitas Penerapan Sistem Pengendalian Internal untuk Persediaan Barang Dagangan (Studi Kasus pada UD. A Gempol) Kristianto Kurniawan
Journal of Financial and Tax Vol 1 No 2 (2021): Edisi September 2021
Publisher : STIE Jambatan Bulan

Abstract This research was conducted at UD. A Gempol, and using descriptive qualitative method. The purpose of this study was to determine the procedures for managing merchandise inventory at UD. A Gempol, and know the procedures for internal control of merchandise inventory that apply at UD. A. The results of this study found that the procedure for managing merchandise inventory at UD. A Gempol is quite effective and complies with PSAK 14. However, by conducting more in-depth observations and research, it is found that the activities of implementing procedures are known to still have non-compliance by workers in carrying out internal control of merchandise inventory management that has been determined by UD. A Gempol. Based on the findings of these weaknesses, recommendations and suggestions are then given that aim to improve the problems and can be used as consideration for improvements in inventory management procedures at UD. A Gempol Abstraksi Penelitian ini dilaksanakan pada UD. A Gempol, dan menggunakan metode kualitatif deskriptif. Tujuan dari penelitian ini adalah untuk mengetahui prosedur pengelolahan persediaan barang dagangan yang ada di UD. A Gempol, dan mengetahui prosedur pengendalian internal persediaan barang dagangan yang berlaku di UD. A. Hasil penelitian ini menemukan bahwa prosedur pengelolahan persediaan barang dagang pada UD. A Gempol sudah cukup efektif dan sesuai dengan PSAK 14. Namun dengan melakukan observasi dan penelitian lebih dalam ditemukan aktivitas pelaksanaan prosedur diketahui masih ada ketidak kepatuhan pekerja dalam menjalankan pengendalian internal pengelolaan persediaan barang dagangan yang telah ditetapkan UD. A Gempol. Berdasarkan hasil temuan kelemahan ini, kemudian diberikan rekomendasi dan saran yang bertujuan untuk memperbaiki permasalahan dan dapat digunakan sebagai bahan pertimbangan untuk perbaikan pada prosedur pengelolaan persediaan pada UD. A Gempol.

Tinjauan Psak 72 Terhadap Koreksi Perpajakan pada Perusahaan Konstruksi (PT XYZ) Muhammad Rheza Ramadhan; Fina Yulia Markay
Journal of Financial and Tax Vol 1 No 2 (2021): Edisi September 2021
Publisher : STIE Jambatan Bulan

Tax calculation on construction company with different revenue recognition method when some of construction services performed simultaneously will generate different amounts of tax payable. This can be used by construction companies to reduce final taxes or can be used by the government as an opportunity to expand state revenues from the tax sector. The difference between allocation approach of the transaction price 1) 1) Adjustment Market Assessment Approach; 2) Expected Cost Plus A Margin Approach; and 3) Residual Approach, which used when the bundling contract applied different final tax rates (planning services and supervision services with execution services) will result in different taxes payable.

Pajak Penghasilan Atas Usaha Apotek Waralaba di Kabupaten Klaten Suparna wijaya; Cindy Septyanasari
Journal of Financial and Tax Vol 1 No 2 (2021): Edisi September 2021
Publisher : STIE Jambatan Bulan

With the COVID-19 pandemic, businesses related to health are increasing, one of which is pharmacies. The purpose of this study is to explain the potential income tax on franchised pharmacy businesses and the barriers to taxation. The method used in this research is descriptive qualitative. The results show that the potential income tax on franchised pharmacies from the franchisee is Article 21, 23, 25 and 4 paragraph (2) of the Income Tax Act. The obstacles faced by franchisees in fulfilling their tax rights and obligations are related to frequent miscalculations.

The Development of Information Technology and Its Influence on the Field of Management Accounting Riinawati Riinawati
Journal of Financial and Tax Vol 1 No 2 (2021): Edisi September 2021
Publisher : STIE Jambatan Bulan

This study aims to determine the impact of the development of information technology in the field of management accounting. The method used is descriptive qualitative research methods and library research methods. The results of this study include the development of information technology that has brought important changes to the business world. There are many types of information systems that use emerging information technologies, including electronic data processing systems, data processing systems (DPS), decision support systems (DSS), data processing systems, management information (MIS), executive information systems (EIS), expert system (ES)) and Accounting Information System (AIS). The development of information technology has also influenced the field of management accounting because it is a field where information is generated in the context of management planning, control, and decision making. These impacts can be beneficial or detrimental to the business.

Peran Pencegahan Fraud Memoderasi Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Agustina Indriani
Journal of Financial and Tax Vol 1 No 2 (2021): Edisi September 2021
Publisher : STIE Jambatan Bulan

This study aims to examine the effect of the government's internal control system and internal control on fraud prevention and its implications for the quality of regional financial reports. The sample used in this study were 89 respondents to local government employees in Bogor and Depok. The test is done using multiple linear regression analysis, the data is processed using SPSS. The results show that the influence of the government's internal control system has a positive effect on fraud prevention, while internal control has no effect on fraud prevention, while fraud prevention has a positive effect on the quality of financial reports. The Government's Internal Control System has a negative effect on the Quality of Regional Financial Reports and Internal Control has a positive effect on the Quality of Regional Financial Reports. The government's internal control system has an indirect effect on the quality of regional financial reports through fraud prevention. Internal control has a direct effect on the quality of regional financial reports through fraud prevention. Fraud prevention has a greater influence on the quality of regional financial reports. The internal control system of a business entity is strong, so the possibility of errors and fraud can be minimized. This means that the more successful the prevention of fraud, the quality of regional financial reports will increase

Page 1 of 3 | Total Record : 25

1 2 3

Filter by Year

2021 2023

Filter By Issues

All Issue Vol 3 No 2 (2023): Journal of Financial and Tax Vol 2 No 2 (2022): Journal of Financial and Tax Vol 2 No 1 (2022): Journal of Financial and Tax Vol 1 No 2 (2021): Edisi September 2021 Vol 1 No 1 (2021): Edisi Maret 2021

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Irwan Sutrisno

Contact Email
irwandtsutrisno10031988@gmail.com

Phone
+6282343555567

Journal Mail Official
fintax.stiejb@gmail.com

Editorial Address
Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Jl. Hasanuddin, Kelurahan Pasar Sentral, Timika, Papua, 99910 Phone/WhatsApp: 082343555567 Email: fintax.stiejb@gmail.com website: http://ejournal.stiejb.ac.id/index.php/fintax/

Location
Kab. mimika,

P a p u a

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Irwan Sutrisno

Contact Email irwandtsutrisno10031988@gmail.com

Phone +6282343555567

Journal Mail Official fintax.stiejb@gmail.com

Editorial Address Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Jl. Hasanuddin, Kelurahan Pasar Sentral, Timika, Papua, 99910 Phone/WhatsApp: 082343555567 Email: fintax.stiejb@gmail.com website: http://ejournal.stiejb.ac.id/index.php/fintax/

Location Kab. mimika, P a p u a INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Irwan Sutrisno

Contact Email
irwandtsutrisno10031988@gmail.com

Phone
+6282343555567

Journal Mail Official
fintax.stiejb@gmail.com

Editorial Address
Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Jl. Hasanuddin, Kelurahan Pasar Sentral, Timika, Papua, 99910 Phone/WhatsApp: 082343555567 Email: fintax.stiejb@gmail.com website: http://ejournal.stiejb.ac.id/index.php/fintax/

Location
Kab. mimika,

P a p u a

INDONESIA