Penerapan PSAK No. 16 tentang Aset Tetap pada PT. Surya Pertiwi Nusantara

Business is experiencing a very rapid development in the era of globalization. A growing business will always provide demands for the reliability and relevance of the company's financial statements. Therefore, it takes appropriate standards to compare how financial statements should be presented based on applicable and generally accepted standards. In Indonesia, the standard is regulated by a professional organization that houses all Indonesian Accountants commonly referred to as the Indonesian Accounting Association (IAI) which has the authority to set guidelines in the making of accounting financial statements, namely the Statement of Financial Accounting Standards (PSAK). Each company is required to always comply with all regulations listed in the PSAK because the fairness of all company transactions refers to this standard. Pt. Surya Pertiwi Nusantara is a manufacturing company engaged in sanitary with total use of fixed assets based on its acquisition in 2020 is Rp. 688,925,058,291 of the company's total assets Of Rp. 817,588,326,530 or more than 50% of the company's total assets. Based on research, it can be concluded that overall PT. Surya Pertiwi Nusantara has implemented the guidelines well. However, there are some things that are still not fully in accordance with psak guideline number 16. Keywords : Fixed Assets, PSAK number 16

Fobia Wajib Pajak Untuk Mengungkapkan Harta

This study aims to reveal the meaning of phobia that is felt by taxpayers in disclosing their assets. This study used a qualitative method with a transcendental phenomenological approach by Edmund Huserl. The number of informants in this study were 3 people including taxpayers, tax authorities and tax consultants. To form informant awareness, data collection was carried out by conducting in-depth interviews with the three informants. The meaning of the phobia revealed is that the taxpayer's phobia in disclosing assets is a form of calculation of profit and loss and a reflection of the taxpayer's faith.

Analisisi Perspektif Mahasiswa pada Penerapan Kertas Kerja ATLAS di Era Digital

The digital era demand that accounting students, the future of Indonesian’s auditor to adapt to the rapid change of time. Thus, in order to improve the quality of those future auditors, the Indonesian government designed ATLAS. From the government’s perspective, ATLAS was designed to digitalize and replace the old, obsolete audit working paper. But what about student’s perspectives of this digitalization? This research uses the Likert scale to answer that question. This research investigates student’s perspectives of the implementation of ATLAS as an audit working paper. We found that 78.18% of the students have a positive view/perspective of ATLAS implementation as an audit working paper.

Analisis Pemanfaatan Tekhnologi, Sosialisasi Pajak, Pengetahuan Pajak , Ketepatan Penyampaian SPT Terhadap Kenaikan Pendapatan Pajak

Pemungutan pajak menjadi salah satu elemen penting sebagai sumber pendapatan pada pemerintahan Joko Widodo yaitu dengan mencanangkan program pengampunan pajak (tax amnesti) walaupun pada pelaksanaanya bukan perkara mudah dubutuhkan usaha ektra keras dan pemenuhan target kerja dari aparat pajak juga dituntut kemauan dari wajib pajak sendiri. Kesadaran wajib pajak atas fungsi perpajakan sebagai pembiyaan negara sangat diperlukan untuk meningkatkan kepatuhan wajib pajak. Tujuan penelitian ini untuk mengetahui pengaruh secara simultan dan parsial variabel pemanfaatan tekhnologi informasi, sosialisasi pajak, pengethauan perpajakan dan ketepatan penyampaian SPT terhadap kenaikan pendapatan pajak. Jenis metode penelitian adalah metode explanatory reseach degan penedekatan kuantitatif menggunakan instrumen analisis statistik. Penelitian mengkaji 5 variabel yaitu 4 independ variabel dan 1 variabel dependent. Hasil Penelitian menujukkan bahwa secara parsial variabel pemanfataan tehknologi informasi, variabel sosialisasi pajak, variabel ketepatan penyampaian SPT berpengaruh seginifikan terhadap variabel kenaikan pajak. sedangkan variabel pengetahuan pajak berpengaruh tidak signifikan terhadap kenaikan pendapatan pajak. Pemanfaatan tekhnologi informasi, sosialisasi pajak, pengetahuan pajak dan ketepatan penyampaian SPT secara bersama sama berpengaruh terhadap kenaikan pendapatan kantor pajak pratama Blita

Praktik Pemanfaatan Manajemen Aset Tetap pada Badan Pengelola Keuangan dan Aset Daerah Kota Malang

The aim of this study was to determine the utilization practice of regional fixed assets management at BPKAD (Financial and Regional Asset Management Body) of Malang City. This study used a qualitative design. The method of collecting data used was by interview, documentation, and observation. The results of the study showed that BPKAD used the utilization practice of fixed assets management or asset governance using SIMBADA in its registration. In practice, the utilization of fixed assets management encountered the problems namely many fixed assets are damaged because over economic age, in the legal foundation utilization is not optimized, and use of fixed assets have been maximized by regional work unit. Moreover, confusion of accessing computers in recording transaction by human resources cause incorrect record and budgeting.

Hubungan Siklus Hidup Perusahaan dan Manajemen Laba: Good Corporate Governance sebagai Variabel Moderating

The purpose of this study is to determine the relationship of the corporate life cycles to earnings management and analyze Good Corporate Governance to moderate the relationship between the corporate life cycles with earnings management. This research use as quantitative approach using secondary data. The sampling technique uses purposive sampling method. The total sample used in this study were 75 company samples. The analysis technique used in this study is the Structural Equation Modeling-Partial Leasr Square (SEM-PLS) method using WarpPLS Version 5.0 Software. The results showed that the company’s life cycle variables influence earnings management and GCG can moderate the company’s life cycle relationship with earnings management so as to waked earnings management actions.

Pengaruh Laba, Arus Kas, dan Corporate Governance Terhadap Prediksi Financial Distress

This research aims to analyze the effect of earnings, cash flow, and corporate governance to predict financial distress. The Corporate governance in this study using the indicator frequency of board meeting, competence of audit committee, and institutional ownership. This research used annual report of the manufacturing companies listed on Indonesia Stock Exchange at the period of 2016-2018. The technique of selecting samples in this research uses purposive sampling and analyze data using logistic regression analysis. The result of this research showed that earnings and institutional ownership has an effect on the financial distress condition. While cash flow, frequency of board meeting, and competence of audit committee doesn’t has an effect on the financial distress condition.

Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak

The purpose of this study aims to analyze the disclosure of Corporate Social Responsibility (CSR) on corporate tax aggressiveness. The independent variable of this study is corporate social responsibility (CSR) using the dummy method and based on the standard GRI G-4 / GRI index and the dependent variable of this study is the tax aggressiveness required with an effective tax rate proxy (ETR). This study uses control variables including profitability, leverage, capital intensity, and inventory intensity. The study uses secondary data conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and the study sample was obtained by 11 companies. The research method used uses multiple linear regression with the help of SPSS 22 software. The results of this study prove that the disclosure of Corporate Social Responsibility is not significant for tax aggressiveness

Analisis Beberapa Faktor Yang Berpengaruh terhadap Penggunaan Informasi Akuntansi pada Usaha Kecil dan Menengah

Small and medium enterprises are the largest economic community in Indonesia and are one of the factors of economic growth after the economic crisis. In addition, small and medium-sized businesses open up quite large job opportunities. Accounting information is one of the important things for the development of small and medium enterprises. Soo this research, the writer wants to analyze more clearly several factors that influence the use of accounting information in small and medium enterprises in the Pudak city Gresik. The population in this study was the owners/managers of small and medium enterprises in Pudak city Gresik. The number of samples studied was 86 respondents. The sampling method was used a random sampling technique. The data analysis used multiple linear regression analysis with the help of the SPSS program. The results of data analysis show that business scale, business age, accounting knowledge, and accounting training are found to have a positive and significant effect on the use of accounting information in small and medium enterprises in the Pudak city Gresik.

Mengungkap Makna Biaya Haul Nyai Ageng Putri Ayu Kukusan (Studi Etnometodologi)

This study aims to uncover the meaning of the cost of Haul Nyai Ageng Putri Ayu Kukusan in Gresik Regency. This research was conducted at the Secretariat located on Jl Sunan Prapen II Klangonan, Gresik Regency. The method is qualitative with the Ethnomethodology approach. Data were collected through interviews with three informants and observed the actions of informants on the implementation of the Haul Nyai Ageng Putri Ayu Kukusan in Gresik District. The conclusion of this research is the Klangonan community in Gresik Regency has a perspective of the meaning of costs incurred, namely as Ukhuwah Islamiyah, because Ukhuwah Islamiyah is a form of love, as a form of friendship, as a form of building history, and as a form of gratitude.