Jurnal Aplikasi Akuntansi

KUALITAS LABA DAN PENGUKURANNYA PADA PERUSAHAAN JASA PENDUKUNG INDUSTRI PARIWISATA

Nina Karina Karim, Siti Atikah, Indria Puspitasari Lenap — Mon, 28 Oct 2019 14:02:20 +0000

Perusahaan-perusahaan pendukung industri pariwisata mengalami kenaikan aktifitas bisnis seiring dengan meningkatnya jumlah wisatawan yang datang ke Indonesia. Penelitian ini bertujuan untuk melihat apakah kenaikan aktifitas bisnis tersebut berpengaruh terhadap kualitas laba yang disajikan dalam laporan keuangan. Melalui metode crosstabs, tingkat kualitas laba diukur berdasarkan kemampuan perubahan dalam modal kerja bersih non-kas (WCA) periode sebelumnya untuk menentukan nilai arus kas dari operasi (CFO) periode berjalan. Kenaikan aktifitas bisnis pada perusahaan-perusahaan yang diteliti, walaupun berpengaruh terhadap kenaikan laba tidak menjamin adanya peningkatan yang bersifat tetap terhadap kualitas laba yang disajikan. Hal ini disebabkan karena fluktuasi kenaikan laba ini berasal dari pos-pos penerimaan yang terlalu beragam dan tidak bisa diprediksi.

MANAJEMEN LABA DAN KONSEKUENSI EKONOMIS (SUATU PENDEKATAN EKSPERIMEN)

Eni Indriani, Rahmi Sri Ramadhani, Robith Hudaya, Tuti Handayani — Mon, 28 Oct 2019 14:43:35 +0000

Earnings management can be seen as a discretion allowed by generally accepted Standards, but it also has a less positive impact if earnings that contain certain objectives of the manager (management) become the basis in economic decision making. However, earnings management does not have to be associated with efforts to manipulate accounting data or information, but tends to be associated with choosing accounting methods to manage earnings that can be done because it is permitted by accounting standards. This study is focused on looking at the two sides of earnings management by using an experimental approach and the economic consequences caused by the chosen perspective. The results of data processing indicate that participants' perceptions of ethical and unethical behavior towards earnings management practices are the same as the economic consequences for the organization.

SISTEM E-FILING SEBAGAI UPAYA DIREKTORAT JENDERAL PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK E-FILING SYSTEM AS A GENERAL DIRECTORATE OF TAXES EFFORTS IN INCREASING TAXPAYERS COMPLIANCE

Bq. Anggun Hilendri, Sapto Hendri BS — Mon, 28 Oct 2019 08:48:22 +0000

This study seeks to provide an overview of the use of information technology carried out by individual taxpayers in this case the State Civil Apparatus in fulfilling their tax obligations through the taxation information system developed by the General Directorate of Taxes. This study aims to determine the compliance of the State Civil Apparatus taxpayers who are registered with the Pratama Praya Tax Service Office in reporting their tax returns using e-Filing. The existence of a system provided by the General Directorate of Taxes can improve taxpayer compliance, especially State Civil Apparatus individual taxpayers because it is now easier to carry out tax obligations, namely reporting tax returns without having to queue at the Tax Service Office especially the Praya Pratama Tax Office so that tax administration runs effectively and efficiently. Data transmission of Notification Letter can be done anywhere and anytime, where the data will be sent directly to the database of the General Directorate of Taxes with internet facilities that are distributed through the website of the General Directorate of Taxes. But in reality the process to make taxation efficient through e-Filing facilities is not as easy as imagined, for example the difficulties experienced by taxpayers in entering their tax document data because there are still many taxpayers who do not fully understand how to submit tax returns electronically available on services the website of the General Directorate of Taxes. Therefore, the socialization to taxpayers, especially the State Civil Apparatus, was further increased so that there was an increase in the compliance of taxpayers from year to year.

The INVESTIGATION OF TAX DISPUTE IN INDONESIA

Inayati Nuraini Dwiputri, Muhammad Syam Kusufi — Mon, 28 Oct 2019 00:00:00 +0000

PREDIKSI FINANCIAL DISTRESS PADA BUMN DALAM RANGKA MENILAI KINERJA PERUSAHAAN PEMERINTAH

Barbara Gunawan, Diesy Nurfithriyani — Tue, 05 Nov 2019 02:34:29 +0000

Badan Usaha Milik Negara (BUMN) memiliki peran dalam peningkatan pendapatan negara melalui pembayaran pajak dan setoran deviden perusahaan, namun permasalahan yang dihadapi saat ini adalah hutang yang dimiliki BUMN semakin meningkat dikarenakan komitmen pemerintah pada pembiayaan perusahaan kurang optimal sehingga memungkinkan perusahaan berada pada kondisi kesulitan keuangan. Penelitian ini bertujuan untuk memprediksi kesulitan keuangan atau financial distress perusahaan BUMN bidang industri pengolahan selama 2014-2018 dan menganalisis kestabilan kinerja perusahaan pada tahun tersebut. Prediksi financial distress pada penelitian ini menggunakan teknik analisis diskriminan dengan menggunakan 5 model yaitu model altman, zmijewski, springate, grover, dan fulmer. Hasil penelitian menunjukan bahwa model yang menghasilkan perusahaan sehat adalah model zmijewski dan fulmer dengan presentase 100% sehat, disusul dengan grover dengan presentase sehat 68%, sedangkan 2 model lainnya didominasi kebangkrutan dengan presentase 60% perusahaan bangkrut pada model altman dan 76% bangkrut pada model springate. Adapun tingkat kesehatan perusahaan dilihat dari 5 model tersebut berturut turut yaitu perusahaan SMBR, SMGR, KRAS, KAEF, dan INAF.

PENGARUH SKEMA KOMPENSASI, SELF EFFICACY DAN PENALARAN MORAL TERHADAP SLACK BUDGETING

Nayang Helmayunita, Ade Elsa Betavia — Mon, 28 Oct 2019 14:57:38 +0000

This study aims to examine the effect of compensation schemes, self efficacy and moral reasoning on slack budgeting. In this study the hypothesis is proposed that in the slack inducing compensation scheme the slack budgeting will be greater than using the truth inducing compensation scheme, then managers with low self efficacy will do slack budgeting compared to those with high self efficacy. It is also proposed that the individual with low moral reasoning will do slack budgeting rather than the individual with high moral reasoning. The research design in this study was a quasi 2 x 2 laboratory experiment, with Accounting students who had sat in the 5^th semester of Padang State University as lower level managers who participated in budgeting. The statistical method used to test the hypothesis is two-way ANOVA. This study provides results that the compensation scheme can affect slack budgeting actions, self efficacy has no effect on slack budgeting actions, and the interaction between slack inducing compensation schemes with low self efficacy has no effect on slack budgeting actions. Moral reasoning affects slack budgeting actions, and at lower level managers who have low levels of moral reasoning and low levels of self efficacy, interactions with slack inducing compensation schemes affect slack budgeting actions. The results of this study can contribute in the management accounting literature related to budgetary slack and its causal factors.

Keyword: Slack Budgeting, Compensation Schemes, Self Efficacy, and Moral Reasoning.

PENDAPATAN ASLI DAERAH,TRANSFER DAERAH, DAN BELANJA MODAL, PENGARUHNYA TERHADAP PERTUMBUHAN EKONOMI REGIONAL DI INDONESIA

Agus Sunarya Sulaeman, Vivin Silvia — Mon, 28 Oct 2019 15:02:43 +0000

Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris mengenai pengaruh Pendapatan Asli Daerah (PAD), Transfer Daerah, dan Belanja Modal terhadap pertumbuhan ekonomi daerah. Transfer Daerah terdiri dari Dana Alokasi Umum (DAU), Dana Bagi Hasil (DBH) dan Dana Alokasi Khusus (DAK). Populasi ini adalah pemerintah daerah kabupaten dan kota di Indonesia dari website Direktorat Jenderal Perimbangan Keuangan dan Badan Pusat Statistik. Pengujian dilakukan menggunakan metode kuantitaif dengan analisis data panel. Hasil analisis menunjukkan bahwa PAD berpengaruh signifikan dan positif terhadap pertumbuhan ekonomi. DAU berpengaruh signifikan dan positif terhadap pertumbuhan ekonomi, DBH berpengaruh signifikan dan positif terhadap pertumbuhan ekonomi, DAK tidak berpengaruh signifikan terhadap pertumbuhan ekonomi. Begitupun dengan belanja modal berpengaruh signifikan dan positif terhadap pertumbuhan ekonomi.