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KOMPLEKSITAS AUDIT DARI PERSPEKTIF KOMPETENSI, KOMPLEKSITAS DAN INDEPENSI AUDITOR Putra, Aditya
journal of institution and sharia finance Vol 1, No 1 (2018): JUNI
Publisher : journal of institution and sharia finance

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Abstract

A public accountant is an independent auditor who provides services to the general public especially in the field of audits of financial statements made by his clients. The task of a public accountant is to examine and provide an opinion on the fairness of a company's financial statements based on predetermined standards. The profession of public accountants is responsible for raising the level of reliability of the company's financial statements, so that people obtain reliable financial statement information as the basis for decision making. Research Objective is to answer phenomenon to variable (Y) that is Influence of Competence Auditor (X1), Complexity Audit (X2), Independence Auditor (X3) to Quality Audit (Y). Research Methods using Multiple Regression Analysis using a sample of 44 respondents. Methods of collecting data with questionnaires. Result of this study is competence, complecxity of audit and behavior independent auditor have significant and positive effectKeywords: Audit Quality, Competence, Complexity Audit, Independent
WACANA KRITIS BERITA ONLINE KASUS PENYADAPAN PEMBICARAAN TELEPON ELIT INDONESIA OLEH AGEN RAHASIA AUSTRALIA Putra, Aditya; Cangara, Hafied
KAREBA : Jurnal Ilmu Komunikasi Vol.4 No.1 Januari - Maret 2015
Publisher : KAREBA : Jurnal Ilmu Komunikasi

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Abstract

Abstract News on online portal has advantages over news on conventional media in constructing reality and affecting the audiences. This research aims to analyze online text news about Indonesian’s political elites phone-tapping by Australian intelligence agency in Indonesian and Australian online news portal. This research uses text analyzing technique with interpretative explanation application. Data collection were done by observation on four online news portals, and then continued by data selection in the form of related news text. This news text is acquaired by using search engine in the internet. Collected data then being analyzed using Van Dijk Critical Discourse Analysis to apprehend the social discourses constructed by the online news portals, ideologies behind it, and the impact of those news publication on Indonesia-Australia diplomatic relationship. The results of this research indicates that there is a difference in discourses between Australia and Indonesia’s online news portal regarding the phone-tapping of Indonesia’s political elites by the Australian intelligence agency. Reality construction which is built by those news portals shows some differences, caused by disparities of press system and communication cultures between the two nations. Besides that, media ideologies also affects that phone-tapping publication. Those news publication in the process inflicts reaction on the people of the two nations, which affects the diplomatic relations between the two country.Abstrak Berita pada portal berita online memiliki kelebihan dibandingkan berita pada media konvensional dalam menkonstruksi realitas dan mempengaruhi para pembaca. Penelitian ini bertujuan untuk menganalisis teks berita mengenai kasus penyadapan para elit politik Indonesia oleh agen rahasia Australia pada portal berita online nasional di Indonesia dan Australia. Penelitian ini menggunakan teknik analisis teks dengan aplikasi interpretatif eksplanasi. Pengumpulan data dilakukan melalui observasi pada empat portal berita online, kemudian dilanjutkan dengan pemilihan data berupa teks berita yang terkait. Teks berita ini diperoleh dengan menggunakan search engine pada internet. Data yang diperoleh kemudian dianalisis dengan menggunakan Analisis Wacana Kritis Van Dijk untuk menangkap konstruksi wacana sosial yang ingin dibangun oleh keempat portal berita online tersebut, ideologi yang berada dibaliknya, dan pengaruh berita tersebut terhadap hubungan diplomatik antara Indonesia dan Australia. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara wacana yang dibangun oleh portal berita online nasional Indonesia dengan wacana yang dibangun oleh portal berita online nasional Australia mengenai kasus penyadapan isi pembicaraan telepon para elit politik Indonesia oleh agen rahasia Australia. Konstruksi realitas yang dibangun antara portal tersebut menunjukkan adanya perbedaan. Hal ini disebabkan oleh sistem pers dan budaya komunikasi yang berbeda antara kedua negara. Selain itu, ideologi media juga mempengaruhi pemberitaan kasus penyadapan tersebut. Pemberitaan tersebut kemudian menimbulkan reaksi pada masyarakat kedua negara, yang pada kelanjutannya berpengaruh terhadap hubungan diplomatik antara kedua negara. 
UNATTRACTIVE INCENTIVE: THE CASE OF TAX ALLOWANCE POLICY IN INDONESIA’S SHIPYARD INDUSTRY Putra, Aditya; Solikin, Akhmad
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 2 (2018): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

This study aims to analyze the achievement of policy objectives in terms of effectiveness, efficiency, adequacy, neutrality, resposiveness, and accuracy of income tax incentives in the form of tax allowances for the Indonesia’s shipyard industry. This study also evaluate the achievement of the policy using two tax principles, namely simplicity and certainty. This research was conducted with a qualitative approach and qualitative data collection techniques through literature and field study. The results showed that although the tax allowance facility procedure has met the principle of neutrality, the facility had not effectively attracted investments because there is no shipyard industry using the facility. Perceived time cost and psychological burden still incurred by the taxpayers that made this policy inefficient. In addition, this facility did not meet adequacy, responsiveness, simplicity, and certainty criteria. This facility was also not appropriate for the shipyard industry because the tax allowance could only be utilized by large-scale industries, while small and medium-scale industries could not utilized the tax allowance facility.