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DETERMINAN PENYALURAN KREDIT UMKM BANK PERSERO

Wardhana, Ashriza Kusuma, Kurniasih, Augustina

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2018)
Publisher : Universitas Mercu Buana

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Abstract

ABSTRACT                The purpose of this research is to analyze the influence of Third Party Fund (DPK), Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) to SME Credit Lending at Bank Persero Period Year 2009 - 2015. The method used are descriptive analysis and regression model analysis preceded by the classical assumption test that the data used variables free of problems of normality, multicollinearity, heteroschedasticity, and autocorrelation. The result of the research shows that independent variables simultaneously have an effect on the credit of UMKM. Partially found that DPK, CAR, and NPL have no significant effect on SME credit distribution, the additional variables Yt-1 and Yt+1 are obtained because there are correlation symptoms that show positive and significant influence. This is in line with PBI No. 17/12/PBI/2015 on SME lending, which stipulates that SMEs lending should increase annually as a percentage determined by Bank Indonesia. Keyword :       Third Party Fund (DPK), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), micro (UMKM) credit lending, Goverment owned bank

ANALISIS KINERJA KEUANGAN PT. WIJAYA KARYA (PERSERO) TBK PERIODE 2012 -2016

Yulia, Yulia

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2018)
Publisher : Universitas Mercu Buana

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ABSTRACT Progress of a company can be seen from the financial aspect. The most common form of enterprise information is a set of financial statements made under the guidelines. Financial statements made under applicable guidelines, rounds of decisions made in the past and present. Developing the open needs to be based on the tools and capabilities that can drive the company toward efficiency and competitiveness. The purpose of this study is to determine the financial performance of PT. Wijaya Karya (Persero) Tbk period 2012 - 2016. Based on the assessment in accordance with the decision of the Minister of State-Owned Enterprises Number: KEP-100/ MBU/2002. This research is a type of research which is secondary data. The required documents are the annual report financial statements of PT. Wijaya Karya (Persero) Tbk period 2012 - 2016. Data analysis techniques using evaluation techniques based on the decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU / 2002. Based on the results of research shows the financial performance of PT. Wijaya Karya (Persero) Tbk three years consecutive year 2012-2014 pred predicate Health Category AA with of 2012 total score 81,79, 2013 total score 82,5, and year 2014 total score 86,43. Further reviewed, the 2015 and 2016 total score decreased in 2015 total score of 73.21 and 2016 total score of 72.86, with predicate Health Category A. Keyword :             Financial Performance, Trend Analysis, The Decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU / 2002

PENGARUH FAKTOR KEUANGAN DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PAJAK

Jama, Ahmad Kama, Harnovinsah, Harnovinsah

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2018)
Publisher : Universitas Mercu Buana

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ABSTRACK This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions. Keyword : debt ratio, long-term debt ratio, financing deficit, fixed asset intensity, earning management, tax management.

KEBIJAKAN AKSES INFORMASI KEUANGAN TERHADAP PERILAKU WAJIB PAJAK DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

Sari, Endah Purnama, Nugraha, Erik

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2018)
Publisher : Universitas Mercu Buana

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ABSTRACT Tax receipts are a source of funds for governments that are used to finance general expenditures that benefit the interests of the wider community. But in the last 5 years, tax revenue is not as expected. Therefore, the Government through the Directorate General of Taxation issued a Policy of Access to Financial Information for the purposes of taxation. The purpose of this study was conducted to determine the impact of the application of policy access financial information to taxpayer behaviour and its implications on taxpayer compliance level. The research method used in this research is the explanatory research method, the population in this study as many as 1,268 Taxpayers Bodies registered in KPP Madya Bandung, while the sampling technique in simple random sampling so that obtained a sample of 100 corporate taxpayers. Data analysis technique used is Path Analysis. The results of this study prove the existence of the influence of Financial Information Access Policy to Taxpayer Compliance through Taxpayer Behavior that is equal to 29.4% and the rest 70.6% is another factor that is not examined. Keywords:              Financial Information Access Policy; Taxpayer Behavior;                                Taxpayer Compliance

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus SKPD Provinsi DKI Jakarta)

Chodijah, Siti, Hidayah, Nurul

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2018)
Publisher : Universitas Mercu Buana

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ABSTRACT This study aims to determine: 1). Effect of the use of information technology on the quality of local government financial reporting, 2). The influence of the internal control system of the quality of local government financial reporting. The population in this study are part of the accounting / financial administration at SKPD in Jakarta provincial government amounting to 23 SKPD criteria Have a minimum term of one year in the period of preparation of financial statements. The data used are primary data obtained from respondents through questionnaires. Using quantitative descriptive approach. Karna, the analysis is the analysis of the data used in the form of multiple linear regression tests. The results showed that, simultaneously at variable utilization of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the results of simultaneous test (Test F). Partially shows the results of the use of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the partial test (t test). Keywords:         Quality of local government financial reporting, use of information technology, internal control systems.

ANALISA MEKANISME PENGHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. BINA SWADAYA KONSULTAN TAHUN 2016

Silalahi, Evi Margoretty, Nugroho, Lucky, Anasta, Lawe

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2018)
Publisher : Universitas Mercu Buana

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ABSTRACT Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, and other payments received or obtained by an individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, government agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax on income received by their employees every month. This research was conducted at PT. Bina Swadaya Consultant. Furthermore, the purpose of this study was conducted to analyze the calculation and withholding of Article 21 Income Tax on employees of PT. Bina Swadaya Consultant, whether it has been in accordance with the Tax Law No.36 of 2008 on Income Tax. This research uses descriptive research method, and data collection technique used is documentation technique. The results of this study indicate that the calculation, deduction, deposit and reporting of PPh 21 applied by PT. Bina Swadaya Consultant is not in accordance with Law No.36 of 2008 on Income Tax article 4 paragraph 1, namely the calculation of Income Tax Article 21 Permanent Employees due to the company does not include attendance allowance in the calculation. Based on that, it is expected that the government through related parties can perform socialization and technical assistance in implementation of Article 21 PPH in enterprises in order to optimize state revenues. Key Words: Calculation of Income Tax (PPH) Article 21, Withholding of Income Tax Article 21   and Provision of Income Tax Article 21

PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empirik Pada Perusahaan Perbankan di BEI tahun 2014 – 2016)

Masitoh, Novi Syiti, Hidayah, Nurul

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2018)
Publisher : Universitas Mercu Buana

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ABSTRACT This study aims to determine the effect of Good Corporate Governance on Banking Performance in BEI period 2014 - 2016. This study analyzes the effect of Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners on ROE (Return on Equity ) by multiple analysis methods. The results showed that the size of the Board of Directors has a significant positive effect on ROE and the Proportion of Independent Board of Directors has a significant negative effect on ROE. While other variables of Public Ownership, Managerial Ownership, and Proportion of Independent Commissioner have no effect on company ROE. Keywords:       Good Corporate Governance, Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners, and ROE.

MANAJEMEN LABA, CORPORATE GOVERNANCE, KUALITAS AUDITOR EKSTERNAL DAN AGRESIVITAS PAJAK

Kusuma, Cahya Adhi, Firmansyah, Amrie

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2018)
Publisher : Universitas Mercu Buana

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ABSTRACT This study is aimed to examine the effect of earnings management, corporate governance, and auditor quality on agresivitas pajak. Using samples from manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2015, the data will be examined with regression multiple analysis. The results of this study indicate that earnings management has a positive impact to tax aggresiveness. While corporate governance which consists of the percentage of institutional ownership, the percentage of independent commissioners, and the total member of the audit committee shows that those have no impact to agresivitas pajak. Lastly, auditor quality also have no impact to agresivitas pajak as well. KEYWORDS: Earnings Management, Corporate Governance, Auditor Quality, Tax Aggresiveness

Pengaruh Kepuasan Kerja dan Stres Kerja terhadap Turnover Intention pada PT Bank OCBC NISP Tbk Area Jakarta Pusat

Hakim, Arief Rachman, Sugiharjo, Raden Joko

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2018)
Publisher : Universitas Mercu Buana

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ABSTRACT This study to determine the effect of Job Satisfaction and Job Stress on Turnover Intention. The object of this research is PT Bank OCBC NISP Tbk Central Jakarta Area. This research is a causal associative research using quantitative approach done to 86 respondents. This study explains the influence and influence of the variables to be studied, using multiple linear regression analysis method. From the results of this study showed that the variable of Job Satisfaction Not Significant To Turnover Intention. While the variable of Work Stress has significant effect to Turnover Intention. Keywords :      Organizational Culture, Training Program, Compensation, Employee Loyalty

PENGARUH FAKTOR FUNDAMENTAL KEUANGAN PERUSAHAAN DAN INFORMASI NON AKUNTANSI TERHADAP TINGKAT YIELD OBLIGASI (Studi Pada Perusahaan Multifinance Di Bursa Efek Indonesia 2011-2014)

Muslim, Abdul

Jurnal Tekun Vol 6, No 1 (2015)
Publisher : Jurnal Tekun

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Tujuan dari penelitian ini ingin menguji faktor-faktor fundamental dan informasi akuntansi non-keuangan pada tingkat hasil obligasi pada perusahaan multikeuangan di bursa efek indonesia (BEI). Fundamental dari keuangan perusahaan pada penelitian ini di wakili oleh likuiditas, leverage, ukuran perusahaan, sementara informasi non-akuntansi di wakili oleh suku bunga, peringkat, reputasi auditor dan reputasi underwriter. Penelitian ini menggunakan sampel 53 dari 141 obligasi yang tercatat dalam bursa efek indonesia pada periode 2011 sampai dengan juni 2014. Sampel menggunakan metode purposive. Teknik analisis data menggunakan regresi berganda. Hasil penelitian menunjukan bahwa level leverage dan suku bunga berpengaruh positif dan signifikan terahdap hasil obligasi, sementara tingkat variabel pada likuiditas, peringkat, dan reputasi underwriter dan ukuran perusahaan menunjukan hasil bahwa tidak ada pengaruh pada tingkat hasil obligasi.Kata Kunci: Hasil Obligasi, Likuiditas, Levarage, Suku Bunga, Reputasi Auditor, Reputasi Underwriter, Ukuran Perusahaan