Konstruksi Akuntansi Kerugian, Praktik Kepailitan Mengungkap Fraud Laporan Keuangan Klien

The purpose of this study is to interpret the construction of accounting losses in disclosing fraud and the bankruptcy practices of client financial statements. The research method used is a qualitative method - the interpretive paradigm with a phenomenal approach with method triangulation is done by comparing information or data in different ways. To obtain the truth of reliable information and a complete picture of certain information, researchers can use interview and observation or observation methods to check the truth. In addition, researchers can also use different informants to check the correctness of the information. Triangulation of this stage is done if the data or information obtained from the subject or research informants is doubtful. The results of this study were filing bankruptcy at the Commercial Court involving a supervisory judge and curator. In determining the validity of accounts payable by a supervisory judge used the science of forensic accounting and loss accounting, with the curator in charge of distributing bankruptcy (assets) to creditors in the order of division of property for separatist creditors, Preferred creditors and congruent creditors (creditors who have no collateral). In general, fraud actions carried out by debtors are by hiding assets and sales while fraud is carried out with the motive to obtain bankruptcy (assets)

IMPLEMENTASI AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI DALAM MENDETEKSI FRAUD DI LINGKUNGAN DIGITAL: (Survey pada Media Elektronik Di Indonesia)

The purpose of this study to find out how forensic accounting and investigative audits applied in detecting fraud in the environment Digita. The research method with qualitative methods, the primary type of data used, the results of interviews with internal auditors and investigation to strengthen research, conducted interviews with 3 internal auditors and investigations. Data analysis technique used is qualitative data analysis techniques with descriptive approach.The results of this study indicate that the forensic accounting in detecting fraud in the digital environment can be made by Computer Forensic and investigation should be done is to make Copies of all log data, create Fingerprint of the data mathematically, making Fingerprint of Copies, making Hashes Masterlist and documentation of data has worked. Reasons forensic accounting and investigative audits applied to secure and analyze digital evidence. Another reason is to eradicate fraud in the digital environmen

PROFITABILITY AND ITS EFFECT ON STOCK PRICE SIZE OF PHARMACEUTICAL COMPANIES IN THE PERIOD 2014-2019 BEI

This study aims to analyze the effect of Profitability (ROA) and Company Size on the Stock Prices of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2019. The sample in this study were 8 pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2019. This research uses purposive sampling method. The statistical methods used are the classical assumption test, multiple linear regression analysis, descriptive analysis, verification analysis and hypothesis testing. Partial testing (t-test) shows that profitability has a significant effect on stock prices. This can be proved by the results of t test of 3.428 t table 2.012 and a significance value of 0.001 alpha 0.05. While partially (t-test) shows that the size of the company does not have a significant effect on stock prices. This is evidenced by the results of the t test of -count -1.427 table 2.012 and a significance value of 0.160 alpha (0.05). In simultaneous testing (F test), profitability and company size have a significant influence on stock prices with F test results of Fcount 6.375 Ftable 3.20 and a significance value of 0.004 alpha 0.05. So this research proves that profitability affects stock prices and company size is proven to have no effect on stock price

Pengaruh Transfer Pricing, Capital Intensity, dan Inventory Intensity terhadap Tax Avoidance (Studi pada Perusahaan BUMN yang terdaftar di BEI Periode 2017-2021)

Tax avoidance merupakan usaha untuk memanfaatkan peluang yang terdapat dalam aturan dan perundangan pajak sehingga beban pajak maupun besarannya dibayar lebih rendah. Penelitian ini bertujuan untuk menemukan bukti empiris transfer pricing, capital intensity, dan inventory intensity terhadap penghindaran pajak (tax avoidance). Data yang diperoleh pada penelitian ini berasal dari website resmi masing-masing perusahaan dan Bursa Efek Indonesia (BEI). Sampel dalam penelitian ini diambil menggunakan metode purposive sampling dan berhasil mengumpulkan data dari 8 perusahaan BUMN yang terdaftar di BEI tahun 2017-2021. Untuk penelitian ini data yang ada dianalisis menggunakan metode analisis regresi linier berganda dengan beberapa tahapan seperti uji asumsi klasik dan hipotesis, uji parsial, uji simultan menggunakan aplikasi SPSS. Adapun, pada hasil penelitian ini menemukan bahwa variabel transfer pricing tidak berpengaruh terhadap tax avoidance. Namun, capital intensity dan inventory intensity berpengaruh positif dan signifikan terhadap tax avoidance

Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah Terhadap Laba Bersih PT. Bank BRI Syariah

This research has the objective of knowing and testing mudharabah and musyarakah financing whether or not there is an effect on net income at PT Bank BRI Syariah in 2018-2020. This research uses a quantitative descriptive method using secondary data derived from financial reports in the form of mudharabah financing data, musyarakah financing and net profit after tax from 2018 to 2020. This research uses an analytical tool, namely multiple linear regression. The SPSS 23.0 application was used to test the data in this study. Mudharabah and musyarakah financing based on the results of data analysis show that the net income together has a significant effect. This data analysis test shows that mudharabah financing on net income does not have a significant effect, meaning that if there is an increase or decrease in mudharabah financing, it will not affect the bank's net profit. Otherwise, musyarakah financing has a significant and positive effect on net income, meaning that the greater the income earned through musyarakah financing, the higher the Bank's net profit

Penyuluhan tentang PPH Pasal 21 Pada PT Omron Manufacturing of Indonesia

Pajak merupakan aspek penting dalam perekonomian indonesia karena merupakan salah satu sumber penerimaan terbesar negara, akan tetapi masalah yang banyak dialami wajib pajak saat ini dalam memenuhi kewajibannya sebagai wajib pajak adalah keterbatasannya pengetahuan mengenai ketentuan-ketentuan perpajakan, cara membayar pajak dan melaporkan SPT khususnya pada pajak penghasilan. penyuluhan ini dilakukan kepada karyawan-karyawan PT Omron Manufacturing Of Indonesia dengan tujuan untuk meningkatkan kesadaran dan kepatuhan akan pajak dan menyalurkan ilmu pengetahuan mengenai perpajakan khususnya tentang proses pelaporan PPh 21, hasil penyuluhan tersebut sangat membantu karyawan untuk menghitung dan melaporkan PPh 21 WP OP dan lebih paham tentang peraturan dan ketentuan terbaru perpajakan