ACCOUNTING TRAINING IN UMKM SOUTH MERUYA

Accounting processes are a very important process in an organization. Accounting is a self-discipline that learns about financial bookkeeping especially within the organization. The main function of this accounting is as the financial informer of a particular organization whether it is business or non business organization. Accounting is an art that cover the recording, classification and proper summarize and the recording is stated in the currency unit. Transactions carried out and then recorded at least economically and financially so easily expressed in the currency unit

Pelatihan Pengelolaan Keuangan dan Pemasaran Untuk Pengembangan Usaha Warung di Kembangan Utara Jakarta Barat

Community service has been carried out by analyzing the situation of partners who do not get used to doing financial bookkeeping, how to serve food is still not arranged to attract consumers, the cooking area and guest room are not neat and less clean, also how to offer food to consumers that are still not friendly. For this reason, service partners are provided with food stalls by helping them to develop their food stalls. The activities carried out are providing knowledge about bookkeeping, financial management with theory and practice, marketing management, and entrepreneurship. Dining and dining room settings kitchen so that it looks clean and organized. The output of this service is so that the shop owner is more skilled in managing the rice shop business and it is hoped that knowing the above knowledge will be more developed and become the goal of consumers to eat at the rice shop. After training partners get financial knowledge, partners can do bookkeeping every day so that they can design their business development. Marketing and entrepreneurship knowledge can support the success of current and future rice food stalls and in the end, the development of rice stalls will improve the partners' lives and economies. Keywords: Finance, marketing, entrepreneurship &nbsp

Analisis Faktor-faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Issues raised in this research is how the influence of institutional ownership variable, independe board of directors, audit committee, and the size of the company to the level of disclosure in the company\u27s Corporate Social Responsibility manufactur in Indonesia Stock Exchange. This study aimed to analyze the influence of these variables, and to contribute in the form of useful information for investors, owners, and company management in decision making. Variable selection based on the relevant theory and reference the results of previous research related to the study. The research methodology uses quantitative methods, the amount of a total of 106 observations sourced from 53 companies during the second annual period. The results of this study found that the variables of institutional ownership, board of commissioners independe, audit committee, and the size of the company turns its influence signifkan on the level of disclosure of Corporate Social Responsibility when viewed simultaneously, but when viewed in partial only institutional ownership and the size of the companies that have significant influence, while the other two did not have a significant influenc

Dampak Tax Accounting Choices Terhadap Tax Aggressive

Tax Accounting choices in this study chose the straight-line method and the FIFO method,which is  the management actions in determining the policies that are applied to compile  financial statements and used as an indicator of  tax aggresivitas. In addition the study also used the deffered tax expense and firm size as another  independent variable  to measure the tax aggresivitas action of the tax aggressiveness. This study aims  to analyze the tax accounting choices, defferen tax expense and tax firm size as an indicator of tax aggressiveness. The samples used in this study as many as 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2014. The sample were with how purposive random sampling by using certain criteria. Tax accounting choices is measured by the selection of the method of straight line method and the FIFO method with dummy variables, whereas for deffered tax expense is measured by comparing the deffred tax expense by total assets. Firm size is measured by taking the natural logarithm of total assets. The results of this study found that the straight-line method significant negative effect against the tax aggressiveness. while the FIFO method has  no affect against tax aggressiveness. Deffered tax expense significant negative effect on tax aggressiveness and firm size are significant negative effect against  tax aggressiveness. So it can be said that the method of  straight-line and deffered tax expense can be used as an indicators of tax aggressiveness

THE INFLUENCE OF AUDIT COMMITTEE QUALITY, BOARD OF COMMISSIONER’S QUALITY, INSTITUTIONAL OWNERSHIPS, MANAGEMENT OWNERSHIPS TOWARD EARNINGS MANAGEMENT PRACTICE AND FINANCIAL PERFORMANCE AND THE IMPLICATION TOWARD THE FIRM VALUE (Survey on The Go-Public Companies Listed in The Indonesian Stock Exchange)

Financial report is an important factor for inventors to make investment decisionin capital market. The. Publicity of financial report which has relevant information fordecision making will be reacted by market player. Many investors and other users offinancial report do not pay attention to the process of publishing financial report, so itpushes the emergence of dysfunctional behaviours, like earnings managementpractices.The purpose of this research is to study and to find out empirically theresearch’s evidence about the influence of audit committee and board of commissioner’squality, institution and management ownerships toward earnings management practiceand financial performance and their implication toward firm value. The population of thisresearch is companies listed in Indonesian Stock Exchenge during the period 2007 – 2010in amount of 105 companies. Based on the criteria, there are only 60 companies chosen assample.The Method of analysis used in this research is path analysis, with the followinghypotheses: (1) The Audit committee and the board of commissioner’s quality, institutionand management ownership have influence on the earnings management practice. (2) TheAudit committee and the board of commissioner’s quality, institution and managementownership, the earnings management practice have influence on corporate financialperformance. (3) The earnings management practice and corporate financial performancehave influence on firm value.The results of this study indicate (1)The audit committeequality negatively influence on earnings management practice, (2) The board ofcommissioner’s quality negatively influence on earnings management practice (3) Theinstitutional ownership negatively influence on earnings management practice (4) themanagerial ownership negatively influence on earnings management practice but notsignificantly (5) simultaneously The audit committee quality, The board ofcommissioner’s quality, institutional ownership and managerial ownership, havesignificant influence on earnings management practice, and (6) earnings managementpractice positively influence on corporate financial performance but not significant, (7)earnings management practice positively influence on firm value, but not significant, (8)corporate financial performance positively influence on firm value

The Market Reaction and Income Smoothing (Case Study on Listed Company in LQ 45 Indonesian Stock Exchange)

The purpose of this study was to analyze whether there are differences in the market reaction over the announcement of earnings among companies that perform income smoothing with a company that does not perform income smoothing. Companies that perform income smoothing or who did not perform income smoothing can be detected by Eckel index, the market reaction variables were measured using a cummulative abnormal returns (CAR) and will be used to test the hypothesis test independent samples t-test. Based on the study results, the authors conclude that there is no difference between the market reaction to companies that perform income smoothing with a company that does not perform income smoothing. Keywords: Income Smoothing, Cummulative abnormal return (CAR), Market Reaction, Earnings Announcemen

Pengaruh Faktor Keuangan dan Intensitas Aset Tetap terhadap Keputusan Pelaporan Keuangan dan Pajak

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

Analysis of The Impact of Tax Knowledge and Penalties On The Compliance Level of Taxpayers With Religion As A Moderator

This study aims to analyze the effect of tax knowledge and tax sanctions on taxpayer compliance with religiosity as a moderating variable. The study population includes all individual taxpayers who do independent work and own businesses in DKI Jakarta, with 113 samples. The research method uses multiple regression analysis with primary data sources. Moreover, the research design used causal and quantitative. This research showed that the tax knowledge variable had a positive effect on tax compliance, the tax sanction variable had a positive effect on tax compliance, and Religiosity as a moderating variable proved to strengthen or weaken the influence between variables so that religiosity was a moderating variable. This research aims to provide information to the government and policymakers about taxes so that what should consider religious aspects to increase public awareness of paying taxes. The originality of this research is to include religious variables in the study of awareness of paying taxe

NETWORKING ANALYSIS, ADOPTION OF ACCOUNTING INFORMATION TECHNOLOGY, DYNAMIC CAPABILITIES ON ORGANIZATIONAL PERFORMANCE WITH CORPORATE STRATEGY AS MODERATING VARIABLES

Small and medium industry (IKM) is a business that produces various types of products needed by various types of living things such as humans, animals and plants. The purpose of this study was conducted to develop variables that Networking Analysis, Adoption of Accounting Information Technology, Dynamic Capabilities on Organizational Performance with Corporate Strategy as Moderating Variables. The research method uses the quantitative to determine the relationships and influences between variables, with 205 respondents. Selection of the sample using hair method and data collection using a questionnaire. Data is processed using Structural Equation Modeling (SEM) using SMART-PLS. The results showed that the networking, information technology adoption, dynamic capabilities and business strategy affect the performance of SMEs. The moderating role of business strategy is able to strengthen the effect of networking and dynamic capabilities on IKM performance, but weakens the influence of adoption of accounting information technology on IKM performanc