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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 40 Documents
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Analisis Perencanaan Pajak Melalui Metode Penyusutan Untuk Menghitung PPh Pasal 17 Perusahaan Jasa Konstruksi Sebagai Upaya Meminimalkan Beban Pajak Pada PT. Bisma Indo Raya Surabaya Tahun 2022 Ratna Handayani; Khasanah Sahara; Imarotus Suaidah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.327

Abstract

This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in the research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before tax planning from depreciation is Rp. 1,030,470,668, with corporate income tax article 17 amounting to Rp. 226,703,547, resulting in a profit after tax of Rp. 803,767,121. While the calculation of profit after tax planning because there is a correction of depreciation costs using the straight line method, the total profit before tax after tax planning from straight line method depreciation is Rp. 609,820,542 with corporate income tax article 17 of the company amounting to Rp. 134,158,319, so obtained profit after tax amounting to Rp. 475,652,223. Calculating the profit after planning tax due to correction of depreciation costs using the declining balance method, the total profit before tax after tax planning from depreciation is Rp. 486,588,810 with corporate income tax article 17 of Rp. 107,049539, so that the profit after tax is Rp. 379,539,272. So the difference in efficiency of paying income tax if using the straight line depreciation method is Rp. 92,545,228, whereas if using the decreasing balance depreciation method it is Rp. 119,654,009. So the declining balance is smore effective to use because it can provide greater tax reduction efficiency to the company.
Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Spare Part Alat Berat PT. Indotruck Utama Pada Konsumen Di Provinsi Jawa Timur Yogo Subekti; Arga Christian Sitohang
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.328

Abstract

This research applies a quantitative approach to determine the influence of customer income, price of goods, and quality on demand for PT heavy equipment spare parts. Indotruck Utama to consumers in East Java. The research method used is multiple linear regression analysis, with the help of SPSS analysis tools to test the hypothesis. In the results of this research, it was found that the results of the F Test simultaneously showed that the variables income (X1), price (X2), and quality (X3) together could influence the demand variable. Based on the results of the t test, it shows that the income variable (X1) partially has a significant effect on the demand variable, while the price variable (X2) and quality variable (X3) partially have no effect and are not significant on the demand variable (Y).
Analisis Penerapan Standar Masyarakat Miskin di BPS Kota Binjai Aldira Ananda; Yenni Samri Nasution
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.331

Abstract

Poverty is a condition in which a person or region is unable to improve quality of life or standard of living. Binjai cities are mentioned in a good category in the presentation of poverty compared to other cities in northern Sumatra. This study aims to find out the application of the standards of the poor society in the Central Statistical Authority (BPS) of Binjai City, using qualitative descriptive methods. The research finds that the concept used is that poverty is seen as an inability on the economic side to meet the food base not food measured on the expenditure side, and the concept is confined only to indicators of the poverty line, the presentation of the poor, the depth index of poverty, the index of misery.And there are two types of poverty data: micropoverty data and macro-poverty data.
Pengaruh Pemasaran Produk Gadai Emas Di Bank Syariah Indonesia Terhadap Minat Nasabah Kantor Cabang Pembantu Medan Imam Bonjol Jihan Suwifania; Tuti Anggraini
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.335

Abstract

Pawning gold is one of the products offered by Bank Syariah Indonesia Medan Imam Bonjol Sub-Branch Office which seeks to help the community in terms of funding. Marketing is still weak in terms of selling gold pawned goods as a result, no one really knows or understands what gold pawning is. This research was developed using qualitative research methods such as conducting interviews, data observation, and literature review. Based on research findings, gold pawn income continues to increase every year. To attract customers, Bank Syariah Indonesia Medan Imam Bonjol Sub-Branch Office is holding a promotion in the form of distributing prizes or knick-knacks if a certain amount of money has been withdrawn.
Pengaruh Sustainability Report, Good Corporate Governance, Dan Profitability Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia BEI Periode 2020 – 2022 Sintha Ayu Pithaloka; Maria Yovita R. Pandin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.336

Abstract

This study aims to examine the effect of sustainability report, good corporate governance, and profitability on the value of manufacturing companies in the food and beverage sector in 2020-2022. The population in this study is 33 food and beverage sector manufacturing companies in 2020-2022. This type of research is quantitative research. The research sampling technique uses the purposive sampling method, namely sample selection based on predetermined criteria so that 12 companies are obtained as research samples. This study used secondary data obtained from the annual report of the official website of the Indonesia Stock Exchange (IDX) and the website of the company that was the research sample. This analysis technique uses SPSS software version 26. The results showed that sustainability report and good corporate governance did not affect company value, profitability had a positive and significant effect on company value.  
Analisis Pengaruh Corporate Governance, Struktur Kepemilikan, Dan Cash Holding Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Tahun 2019-2021 Roni Tandi Tuku; Wilma Dian Ardiyanti; Winta Panimba
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.340

Abstract

This research aims to examine the influence of corporate governance (board size), ownership structure (managerial ownership, foreign ownership, and family ownership), and cash ownership on firm value as measured using Tobins Q. This research uses the Ordinary Least Square (OLS) regression test on Tobins Q using manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The results of this research show that the cash holding variable has a significant negative effect on company value. Meanwhile, other variables such as corporate governance, namely the size of the board of directors, ownership structure in foreign, family and managerial ownership have a significant positive influence on company value.
Analisis Kinerja Realisasi Anggaran Pendapatan Belanja Daerah Pada Badan Keuangan Aset Daerah Pemerintah Kota Medan Muhammad Arief Pramusty; Nur Fadhilah Ahmad Hasibuan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.341

Abstract

This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.
Kontribusi Perusahaan Di Sektor Pariwisata Terhadap Produk Domestik Regional Bruto (PDRB) Kota Manado Stelly S. Morasa; Richard T. Poluan; Astrieth Fenny Patrisia Soputan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 3 September (2023): Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i3 September.356

Abstract

Gross Regional Domestic Product (GRDP) illustrates the ability of a region to create output on a certain period. Gross value can be seen from the development and growth of the economy including the tourism sector in certain years in Manado city. The aim of this research was to identify and describe the contributions of the companies in the tourism sector to the GRDP of Manado City. This research was conducted at Manado City Tourism Office, Central Bureau of Statistics Manado City, and in some tourism industries that exist in Manado City, such as hotels, restaurants and travel agents. This research used quantitative methods with statistical mathematical and descriptive approaches using the analysis percentage of GRDP. The results show that the contribution of GRDP of tourism sector to the total GRDP of Manado City have increase. It was found also that the company's biggest contribution in the tourism sector to GRDP were from trade, hotels and restaurants and the smallest was from the entertainment and recreation. The increased in contribution of the tourism industry sector was caused by the construction of new hotels, restaurants, newly built tourism objects and improved existing tourism objects and other support facilities.
Evaluasi Sistem Informasi Akuntansi Penjualan Tunai Sebagai Alat Pengendalian Internal Pada CV Karya Abadi Lis Lestari Sukartiningsih; Silvia Indrarini; Theresa Juliana Patricia Widiyono
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.372

Abstract

The aim of this research is to evaluate the cash sales accounting information system as an internal control tool at CV Karya Abadi. This type of research is a case study using field study and literature study data collection methods. Data collection techniques are observation, interviews and documentation. The analysis technique uses qualitative descriptive analysis. The problem in this research is the weakness of the cash sales accounting information system. This is proven by the dual function of the sales administration section which doubles as the accounting section, the documents and accounting records used are still incomplete. The cause of this problem is a lack of human resources and a lack of company understanding of the importance of a cash sales accounting information system. As a result, there was a delay in submitting cash sales information and errors occurred in recording cash sales, and the company experienced losses and lost its assets. The results of the analysis by separating functions in the accounting and sales administration sections, improving the organizational structure, adding documents in the form of warehouse cards, cash sales invoices and goods delivery letters as well as accounting records in the form of sales journals, cash receipts journals, as well as improving cash sales systems and procedures, then internal control can run effectively.
Pengaruh Latar Belakang Pendidikan, Pengalaman Audit Dan Gender Terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi & DKI Jakarta) Cindy Anggita N; Istianigsih Istianigsih; Maidani Maidani; Idel Eprianto
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.376

Abstract

This research aims to examine the "Influence of Educational Background, Audit Experience, and Gender on audit quality (Empirical Study at Public Accountant Offices in the Bekasi and DKI Jakarta Regions)." The population in this study consists of auditors working in Public Accountant Offices in the Bekasi and DKI Jakarta regions. Variables identified in this research include Audit Quality as the dependent variable, while Educational Background, Audit Experience, and Gender play roles as independent variables. The sampling method applied is non-purposive sampling or accidental sampling, and a total of 79 respondents were successfully obtained. Data analysis was conducted through Descriptive Statistical Analysis, Outer Model Test, Inner Model Test, and Hypothesis Test. The research results indicate that Educational Background and Audit Experience have a significant impact on Audit Quality, while Gender is not proven to influence Audit Quality.

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