Sistem Informasi Akuntansi Pemrosesan Hutang pada Rumah Sakit Ibu dan Anak Zainab Pekanbaru

Sistem Informasi Akuntansi ialah sebuah sistematika di suatu organisasi maupun perkumpulan yangmana memiliki penanggung jawab guna perencanaan informasi dan berita yangmana didapatkan muasal penghimpunan serta prosesi ekspansi data transaksi yang bermanfaat bagi seluruh user di dalam maupun di luar perusahaan. Penelitian berikut dimaksudkan guna memvisualisasikan Sistem Informasi Akuntansi Pemrosesan Hutang pada RSIA Zainab Pekanbaru. RSIA Zainab merupakan firma pelayanan kesehatan yang melayani pasien yang datang untuk konsultasi pengobatan. RSIA Zainab menerapkan Sistem Informasi Akuntansi Pemrosesan Hutang yangmana cukup optimal sudah memanfaatkan komputerisasi serta disokong penggunaan software akuntansi Accurate dan SIM RS. Namun terdapat kendala keterbatasan sistem dan human error pada masing-masing divisi seperti kesalahan pencatatan, kesalahan penulisan informasi perusahaan. Pada bagian logistik belum menggunakan sistem melainkan manual dan SIM- RS yang digunakan masih dalam tahap pengembangan sehingga penggunaan sistem belum dapat bekerja optimal. Penelitian berikut mendayagunakan metode kualitatif serta pendekatan deskriptif. Data penelitian berikut didapatkan dari observasi, dokumentasi, serta wawancara secara langsung dengan pihak Logistik, Farmasi, dan Akunting dan Keuangan. Analisa data di penelitian berikut memanfaatkan triangulasi sumber

Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Pertambangan Di Bursa Efek Indonesia (BEI) Tahun 2016-2018

The purpose of this study is to examine the effect of return on assets, leverage, company size and sales growth on tax avoidance. The population in this study were all mining companies listed on the Indonesia Stock Exchange during the period from 2016 to 2018. The research sample was obtained by using the purposive sampling method, where only 21 mining companies listed on the Indonesia Stock Exchange met all the criteria so that 63 data were obtained, used as a research sample. The data is secondary data. Sources of data in this study were obtained from the Indonesia Stock Exchange website. This study uses multiple regression models to examine the effect of each variable on tax avoidance. Based on the results of the study, it can be concluded that the variable return on assets, leverage, company size and sales growth affect tax avoidance

Imbal Jasa Audit: Aspek Risiko Audit, Ukuran Perusahaan, dan Ukuran Kantor Akuntan Publik pada Perusahaan Manufaktur di Indonesia

Abstrak Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi imbal jasa audit. Faktor-faktor yang diuji dalam penelitian ini adalah risiko audit, ukuran perusahaan dan ukuran kantor akuntan publik. populasi penelitian adalah seluruh perusahaan manufaktur yang tecatat di Bursa Efek Indonesia tahun 2017 dan 2018. Selanjutnya pengambilan sampel menggunakan metode purposive sampling dengan jumlah 94 perusahaan dengan periode 2 tahun pengamatan sehingga total sampel berjumlah 188 perusahan manufaktur. Jenis penelitian adalah penelitian  kuantitatif, dengan menggunakan regresi linear berganda. Dimana  pengujian asumsi klasik dan pengujian hipotesisvariabel  dilakukan dengan menggunakan program SPSS versi 21. Hasil penelitian ini menunjukkan bahwa secara parsial maupun simultan risiko audit, ukuran perusahaan dan ukuran kantor akuntan publik berpengaruh signifikan terhadap audit fee pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2018. Kemampuan variabel independen risiko audit, ukuran perusahaan dan ukuran kantor akuntan publik dalam menjelaskan variabel dependen audit fee adalah sebesar  68,5%. Kata kunci: Audit Fee, Risiko Audit, Ukuran Perusahaan, Ukuran KAP Abstract This study aims to examine the factors that influence audit fees. The factors tested in this study are audit risk, company size and the size of the public accounting firm. The research population is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 and 2018. Furthermore, the sampling method uses purposive sampling with a total of  94 companies with a 2-years observation period so that the total sample amounted to 188 manufacturing companies. The type of research is quantitative research, using linear regression. Where the classical assumptions testing and hypothesis testing are conducted using SPSS version 21. The results of this study indicate that partially or simultaneously audit risk, company size and the size of the public accounting firm have a significant effect on audit fees for manufacturing companies listed on the IDX in 2017-2018 . The ability of the independent variable audit risk, company size and the size of the public accounting firm in explaining the dependent variable audit fee is 68,5%. Keywords: Audit Fee, Audit Risk, Company Size, Size of The Public Accounting Fir

ANALISIS PERILAKU BIAYA TERHADAP BIAYA TETAP

This research is motivated by the spirit to provide an explanation related to the concept of cost (cost concept), in terms of behavior. The writing of this article aims to provide a comprehensive picture of the behavior of costs which are classified as production costs (manufacturing costs). The results of this study are expected to be used by management in estimating the amount of production costs more accurately. For academics, this paper is useful to add insight and bring theoretical concepts closer to the practical level. This study reviews the nature of cost behavior by examining the relationship between total cost and the change in its cost driver, which is found in manufacturing companies. Based on the discussion in this study, basically the nature of cost behavior can be grouped into two, namely fixed and variable. Fixed costs have the characteristics of a fixed total cost, even if the cost driver changes. Meanwhile, variable costs are characterized by the total amount of costs that changes proportionally to changes in the cost driver. Both of these characteristics or behaviors apply within a relevant range of the cost driver. &nbsp

ANALISIS AKUNTANSI DIFERENSIAL PADA PT CHAROEN POKPHAND INDONESIA Tbk

ABSTRACT One of the functions of management is planning. Managers are faced with decisions regarding the selection of various types of alternatives. Every decision taken by management will be a measure of the success of a company in the future. One way to avoid mistakes in decision making is to use differential analysis. Where differential cost analysis is an approach to relevant cost analysis focused on different costs in a series of alternatives. The purpose of this research is to provide relevant information for business owners to determine what costs can arise from each alternative and compare to see the benefits generated between direct sales or products that are further prospecting. And from this study, business owners in developing their business by choosing alternatives to further process the product can be applied, because if the product is further processed, the revenue to be received is more profitable. &nbsp

Pengaruh Good Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020

 The purpose of this study was to examine the effect of good corporate governance on tax avoidance in the health sector listed on the IDX in 2016-2020. This type of research is quantitative research with secondary data that can be downloaded through www.idx.co.id. The population in this study found 22 companies with a sample of 35 data. Sampling technique using purposive sampling and using secondary data. The theory used in this research is agency theory. The results of this study indicate that the independent board of commissioners and managerial ownership has no effect on reducing tax avoidance. Meanwhile, institutional ownership  and audit committee has effect on tax avoidance. For companies in the health sector, it is hoped that this research will be an additional consideration for tax management in carrying out correct and efficient tax evasion without violating applicable tax laws. Keywords: independent board of directors, institutional ownership, audit committee, managerial ownership, tax avoidance.

Pengaruh Good Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020

The purpose of this study was to examine the effect of good corporate governance on tax avoidance in the health sector listed on the IDX in 2016-2020. This type of research is quantitative research with secondary data that can be downloaded through www.idx.co.id. The population in this study found 22 companies with a sample of 35 data. Sampling technique using purposive sampling and using secondary data. The theory used in this research is agency theory. The results of this study indicate that the independent board of commissioners and managerial ownership has no effect on reducing tax avoidance. Meanwhile, institutional ownership and audit committee has effect on tax avoidance. For companies in the health sector, it is hoped that this research will be an additional consideration for tax management in carrying out correct and efficient tax evasion without violating applicable tax laws

Pengaruh Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak (Studi pada Perusahaan yang Listing di Bursa Efek Indonesia)

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh pengungkapan corporate social responsibility terhadap agresivitas pajak. Selanjutnya, penelitian ini juga menganalisis perbedaan pengungkapan CSR dalam tiga sektor besar (primer, sekunder, dan tersier). Populasi dalam penelitian ini adalah Perusahaan yang listing di Bursa Efek Indonesia (BEI) pada tahun 2014-2016 sebanyak 539 Perusahaan. Metode sampling yang digunakan adalah purposive sampling, sehingga diperoleh sebanyak 129 sampel. Penelitian ini juga menggunakan data sekunder yang diperoleh dari website BEI. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah analisis regresi linear berganda dengan bantuan software SPSS 21.0. Hasil penelitian ini membuktikan bahwa pengungkapan corporate social responsibility tidak berpengaruh terhadap agresivitas pajak. Kemudian dari hasil Uji T, ternyata sektor primer lebih luas mengungkapkan tanggung jawab sosialnya dibandingkan pada sektor sekunder dan tersier

Tax Evasion dan Faktor- Faktor yang Mempengaruhinya: Studi pada KPP Pratama Tampan Pekanbaru

Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh antara  ketidakpercayaan pada pihak fiskus, norma subjektif dan sistem perpajakan terhadap tax evasion. Data yang digunakan dalam penelitian ini berupa data primer dengan menyebarkan kuisioner kepada wajib pajak orang pribadi yang terdaftar di KPP Pratama Tampan Kota Pekanbaru. Pengambilan sampel menggunakan metode random sampling sebanyak 100 wajib pajak orang pribadi. Metode analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ketidakpercayaan pada pihak fiskus dan norma subjektif tidak berpengaruh terhadap tax evasion. Sedangkan, sistem perpajakan berpengaruh terhadap tax evasion, yang mengindikasikan bahwa pelaksanaan sistem perpajakan di Indonesia sudah baik sehingga kecenderungan wajib pajak untuk melakukan tax evasion berkurang

Determinan Minat Bereinvestasi Saham pada Generasi Milenial di Komunitas Investor Saham Pemula Regional Pekanbaru

This study aims to examine the effect of investment knowledge, motivation, and risk perception on the interest in investing in millennial generation stocks. The sample in this study were members of the Pekanbaru Regional Beginner Stock Investor Community aged 20-40 years and investing no more than 3 years. This type of research is quantitative research with a descriptive approach. The data analysis method used was linear multiple analysis, the data was processed using SPSS Version 24 software. The results showed that the variables of investment knowledge and motivation affected the interest in investing in millennial generation stocks. Meanwhile, the risk perception variable no does not affecterestonn investing in millennial generation stocks