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PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGGAH DAN PERHITUNGAN PAJAK TERHADAP PENERAPAN PERATURAN PEMERINTAH NO 23 TAHUN 2018 (Studi Kasus UD Mardi Mulyo Mebel Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
Applicable Financial AccountingnStandards for Micro,nSmall, and Discouraging Entitiesn(SAK EMKM). The standard is used for the preparation of Financial Statements for MSMEs so that the financial statements in MSMEs are well organized and used for decision making. Along with the issuance of SAK EMKM accompanied by changes to the tax law namely Law No.23 of 2018 on Income Tax Article 4 paragraph 2 at a rate of 0.5%. The tax is a compulsory levy paid by the people to the state and will be used for...
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ANALISI FAKTOR-FAKTOR YANG PENGARUHI PAJAK DAERAH KABUPATEN EKS-KARESIDENAN SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
This study aims to examine the influence and analysis of PDRB, population, inflation and number of industries on the tax revenue of the ex-residency district of Surakarta. This study uses a survey method as an instrument. The population of this study is LKPD and BPS data of the Surakarta Ex-Residency District. Based on the purposive sampling method, the number of samples obtained was 35 data. This type of research used in this research is quantitative research with the aim to uncover the truth c...
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Analisis Problem Solving Skills Siswa pada Materi Lingkungan
JOURNAL OF BIOLOGY LEARNING
Vol 2
, No 2
(2020)
The purpose of the research was to find out the level of the students' problem solving skills on environmental material at X class of MAN Bintan. The researcher applied descriptive quantitative approach as method for analyzing the data. Sampling in this study using Total Sampling technique with the sampel consisted of 59 students. This instrument is used to collect students' problem solving skills through six aspects to Chang & Kelly with 6 items essay and feature interviews. The data were a...
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PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
The financial performance of the company in this study is represented by Current Ratio (CR), Debt To Equity Ratio (DER), Return On Equity (ROE) and Total Assets Turnover (TATO). This study aims to determine the effect of these four variables on stock prices in property and real estate companies listed on the IDX. Sample selection using purposive sampling technique and obtained a sample of 15 companies.The technique of data analysis done with the classical assumption and multiple linear regressio...
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Pengembangan Penuntun Praktikum Berbasis Inkuiri Terbimbing Materi Interaksi Makhluk Hidup pada Siswa MTs Darul Amin Palangka Raya
JOURNAL OF BIOLOGY LEARNING
Vol 2
, No 2
(2020)
The aim of this research was to develop a practical guide based on guided inquiry on the interaction material of living things. This type of research was Research and Development with the ADDIE development model (Analyze, Design, Development, Implement and Evaluation). Practicum guides were validated by 2 media experts and 2 material experts. The research was carried out until a small scale test with the research subjects were 5 grade students of MTs Darul Amin Palangkaraya. The results of the s...
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9 Sitasi
PENGARUH KECERDASAN EMOSIONAL PERILAKU BELAJAR DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus Pada UNISRI, UNIBA dan UNSA)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
This study aims to determine the effect of emotional intelligence, learning behavior and spiritual intelligence on the level of understanding of accounting. This research was conducted on accounting study program students at UNISRI, UNIBA and UNSA, and the type of data used is quantitative data. The data source used is primary data. The entire population in this study were eighth semester students (8), samples that had taken 12 courses including: Introduction to Accounting, AKM 1, AKM 2, AKL 1,...
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PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR ANEKA INDUSTRI DI BURSA EFEK INDONESIA TAHUN 2014-2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
High company value will be able to attract investors to invest in the company, so that it will support in maximizing the company's main objectives. The purpose of this research is to analyzing the effect of capital structure, firm size, liquidity, and dividend policy on value of company. This study uses secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling technique in this study uses purposive s...
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PENGARUH SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK, KEPATUHAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Kasus di Kantor Pelayanan Pajak Pratama Sukoharjo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
The purpose of this research is to analyse the significance of taxation sanctions, tax checks, taxpayer compliance and taxpayer awareness on the acceptance of income tax at Sukoharjo Primary Tax Service office. The population in this study is a taxpayer of a personal person registered with the primary Tax Service office of Sukoharjo until August 2019. Sampling techniques use purposive sampling, with a sample count of 40 respondents. Data collection methods used: questionnaires and documentation....
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PENGARUH PAJAK, MEKANISME BONUS, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
This study aims to determine the effect of taxes, bonus mechanisms, and company size on transfer pricing. This type of research is a case study, the type of data used is quantitative data. Datansourcenusednsecondaryndata. The population of.companiesnin thenconsumer goodsnindustry.sectornlisted on the Indonesia Stock Exchange (IDX) in 2014-2018 totaled 42 companies. Samples ofn14 companies for 5 years.with.a.purposive.sampling.method. Collection.techniques.using documen tation and study of litera...
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PENGARUH ILMU AKUNTANSI DAN MINAT PENCATATAN AKUNTANSI TERHADAP KEBERHASILAN USAHA MIKRO DI KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
Micro Business has a very important role for financial development in certain areas. The purposenofnthisnstudynwasntonanalyzenthensignificancenof the influencenofnaccounting science andnaccounting record interest in the success of microbusinesses innKaranganyarnRegency. Thenpopulationnofnthisnresearchnis all business operators in Karanganyar Regency, amounting to 46,000 micro businesses, while the sample ofnthisnstudynisn100nbusinessnoperators. The researchnmethod uses dmultiple nlinearn regress...
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