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Oki Wahyu Setiawan
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tiara@ub.ac.id
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Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Published by Universitas Brawijaya
ISSN : -     EISSN : 2985332X     DOI : http://dx.doi.org/10.21776/tiara
Core Subject : Economy,
Economics, Econometrics & Finance
Publish all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and Taxation.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 65 Documents
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Analisis Kapabilitas Satuan Pengawasan Intern Korporasi Dengan Menggunakan Internal Audit Capability Model Tiara Rizky Amalia; Noval Adib
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to identify the Corporate Internal Audit Unit capability of PT X using the Internal Audit Capability Model (IA-CM) and identify the challenges in enhancing the capabilities. This research employs a qualitative method with a case study approach, involving primary and secondary data obtained from interviews, documentation, and observation. The research findings reveal the Internal Audit Unit capabilities of PT X at level 3 with notes (Level 3 DC). The challenges in the process of improving the capability of the Internal Audit Unit of PT X refer to human resources management and the absence of available policies and guidelines for activity implementation.
Analisis Kinerja Pengelola Keuangan Pemerintah Daerah Kota Malang Tahun Anggaran 2016-2020 Ferian Lazuardy Iman Ferian; Komarudin Achmad
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Local government is an institution that is tasked with regulating the economy of a region, one of which is in managing regional finances. Regional finances are determined in the form of the Regional Revenue and Expenditure Budget (APBD). This study aims to determine how the performance of local government financial management of Malang City for the 2016-2020 fiscal year, especially the financial capacity of Malang City Government in supporting regional autonomy. This research is a case study research with data collection using documentation techniques and literature study, and the data used is quantitative data in the form of the 2016-2020 Malang City Budget Realization Report which is obtained through the website https://bpkad.malangkota.go.id. Furthermore, this data is analyzed using financial ratios, namely the ratio of independence, effectiveness ratio, efficiency ratio, activity / compatibility ratio, and growth ratio.From the research, the writer got the information that based on the calculation of independence ratio, effectiveness, efficiency ratio, activity / harmony ratio, and growth ratio, it can be concluded that the financial capacity of Malang City is sufficient to support its regional autonomy. This can be seen from the autonomy ratio of the Malang City Regional Government, where at this level of independence it has a percentage that is in the sufficient category, this shows that the Regional Government of Malang City has slowly been able to reduce the role of the central government in providing funds to the Regional Government of Malang City.
Pengaruh Karakteristik Ceo dan Good Corporate Governance Terhadap Kecurangan Laporan Keuangan Steffi Lituhayu Van Tama; Nurul Fachriyah
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the effect of CEO characteristics (utilizing the proxies of CEO age and CEO citizenship) and Good Corporate Governance (utilizing the proxies of the proportion of independent commissioners and audit committee meetings) on financial statement fraud. This study employs quantitative approach involving secondary data of the annual reports and financial reports of 2017-2021. The population includes consumer goods companies listed on the Indonesia Stock Exchange, from which 130 samples according to the criteria are selected. Based on multiple regression analysis, the results of this study indicate that the CEO citizenship has a positive effect on financial statement fraud while the CEO age, the proportion of independent commissioners, and audit committee meetings have no effect on financial statement fraud. Based on the results of this study, the implications of this study are theoretical implications for the Upper Echelons theory that financial statement fraud can be caused by CEO characteristics. In addition, this study also provides practical implications for company management in minimizing the potential for fraudulent financial statements.
Analisis Perbandingan Kinerja Crryptocurrency Sebagai Alternatif Keputusan Investasi Garindhaka Rafif; Putu Prima Wulandari
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to analyze the comparative performance of cryptocurrency as an alternative investment decision. The performance that will be analyzed is return, risk and also using Sharpe, Treynor and Jensen performance measurements. This type of research is quantitative research with secondary data taken from the investing.com and coinmarketcap.com sites. The sample in this research is the price of 5 cryptocurrency coins selected based on the highest market capitalization in June 2021. The object of this research is the monthly closing price of Bitcoin, Ethereum, Binance coin, Cardano and Dogecoin coins seen from 2018-2021 or 4 years. With a total sample of 240 samples. The analytical method used is the difference test and uses a non-parametric statistical test, namely the Kruskall Wallis test. By using the statistical package for the social sciences (SPSS) application. The results of this research show that Bitcoin, Ethereum, Binance coin, Cardano and Doge coin based on returns, Sharpe, Treynor and Jensen performance measurements do not have a significant difference, while based on risk there is a significant difference between Bitcoin, Ethereum, Binance coin, Cardano and Doge coins.
Analisis Implementasi Pp 55 Tahun 2022 Pada Wajib Pajak Orang Pribadi Pelaku Umkm E-Commerce di Malang Dini Kurnia Antika; Lutfi Harris
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the implementation of Government Regulation No. 55 of 2022 on the individual taxpayer of e-commerce MSME entrepreneurs residing in Malang. The data are collected from interviews and documentation. Semi-structured interviews were conducted on three informants, two e-commerce MSME entrepreneurs and a tax-counselor assistant of KPP Pratama (Tax Office), Malang. This study exhibits that the implementation of Government Regulation No. 55 of 2022—replacing Government Regulation No. 23 of 2018—has increased the tax revenue from MSME Final Income Tax (PPh) recorded at KPP Pratama of Malang Selatan, despite the relatively ignorant MSME entrepreneurs about the regulation implementation as they do not understand that their online sales incomes are subject to the Final Income Tax (PPh). As such, the government must create a new classification for e-commerce MSME entrepreneurs in order that the Tax Office in Indonesia can register and supervise e-commerce business operators.

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