ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH DALAM PERTANGGUNGJAWABAN LAPORAN KEUANGAN DI BAKORWIL III MALANG

Abstrak Tujuan dilakukan penelitian ini adalah untuk menganalisis laporan keuangan Badan Koordinasi Wilayah Pemerintahan dan Pembangunan Jawa Timur III Malang pada tahun 2019 apakah telah sesuai dengan Standar Akuntansi Pemerintah atau belum. Analisis ini meliputi pengakuan, pengukuran, dan penyajian laporan keuangan. Penelitian ini menggunakan metode deskriptif kualitatif yaitu metode pembahasan permasalahan yang sifatnya menguraikan, menggambarkan, membandingkan dan menerangkan suatu data. Hasil penelitian ini yaitu Badan Koordinasi Wilayah Pemerintahan dan Pembangunan Jawa Timur III Malang telah menerapkan secara penuh Standar Akuntansi Pemerintah atas laporan keuangan tahun 2019. Hal ini dibuktikan dengan klasifikasi akun-akun yang digunakan dan format penyajian laporan keuangan telah sesuai dengan ketentuan Standar Akuntansi Pemerintah yang tercantum pada Peraturan Pemerintah Nomor 71 Tahun 2010.Kata Kunci:  Standar Akuntansi Pemerintah, Sektor Pemerintahan, Laporan Keuangan Abstract The purpose of this research is to analyze the financial statements of the The Regional Coordination dan Development Agency Of East Java III Malang in 2019 whether it is in accordance with Government Accounting Standards or not. This analysis includes the recognition, measurement, and presentation of financial statements. This research uses descriptive qualitative method, namely the method of discussing problems that are outlining, describing, comparing and explaining data. The results of this study that the The Regional Coordination dan Development Agency Of East Java III Malang has fully implemented Government Accounting Standards of the 2019 financial statements. This is evidenced by the classification of accounts used and the format of presentation of financial statements in accordance with the provisions of the Government Accounting Standards listed in Government Regulation Number 71 of 2010.Keywords:  Government Accounting Standards, Government Sector, Financial Statement

Kinerja Keuangan Sebelum dan Masa Pandemi Covid-19 Pada Perusahaan BUMN

This study aims to determine the impact of the Covid-19 pandemic on the company's financial performance. In this study, the approach used by researchers was quantitative and comparative research. The population of this study is all construction service companies of State-Owned Enterprises listed on the Indonesia Stock Exchange in the period before the Covid-19 pandemic (2018-2019) and during the Covid-19 pandemic (2020-2021), totaling 4 companies. The data source used in this study is secondary data, from annual reports. In this study, the analytical methods used are descriptive quantitative analysis and inferential analysis. Inferential statistical analysis used in this study were paired sample t-test and independent sample t-test. The results of the overall hypothesis test show that there are differences in financial performance between before and during the Covid-19 pandemic, state-owned construction service companies listed on the Indonesia Stock Exchange. Over the past four years, infrastructure development carried out by state-owned construction companies has experienced a good increase. Problems occurred when the spread of the Covid-19 virus began in 2019 which resulted in 2020 infrastructure development being delayed. The delay in the end also affected the financial condition of SOEs. For companies, profits are not only ways and efforts to increase them, but also think about what to do to improve company performance so that they can maintain stability, growth and achievement on profits. The company's performance is related to the company's efforts in managing the resources it has in generating profits that can increase the company's prosperity

PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba (studi pada perusahaan manufaktur pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2020). Populasi dalam penelitian ini adalah 46 perusahaan dengan menggunakan metode purposive sampling sehingga jumlah sampel yang diperoleh adalah 7 perusahaan. Jenis data dalam penelitian ini adalah data kuantitatif dan sumber data sekunder yang diambil dari www.idx.com dengan teknik analisis data deskriptif, data regresi linier berganda, uji asumsi klasik, koefisien determinasi (R2), uji T dan uji F menggunakan SPSS 21. Hasil Penelitian menunjukkan bahwa variabel perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba sedangkan variabel beban pajak tangguhan tidak berpengaruh signifikan terhadap manajemen laba dan secara simultan perencanaan pajak dan beban pajak tangguhan tidak berpengaruh terhadap manajemen laba. Keterbatasan penelitian ini adalah penulis hanya meneliti perusahaan manufaktur di sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 - 2020 dan variabel bebas yang digunakan hanya dua variabel yaitu perencanaan pajak dan pajak tangguhan. beban untuk mempengaruhi variabel terikat. yaitu manajemen laba.Kata kunci: perencanaan pajak, beban pajak tangguhan dan manajemen laba AbstractThis study aims to determine the effect of tax planning and deferred tax expense on earnings management (study of manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2016-2020). The population in this study were 46 companies using purposive sampling method so that the number of samples obtained was 7 companies. The types of data in this research are quantitative data and secondary data sources taken from www.idx.com with descriptive data analysis techniques, multiple linear regression data, classical assumption test, coefficient of determination (R2), T test and F test using SPSS 21. Results The research shows that the tax planning variable has no significant effect on earnings management while the deferred tax expense variable has no significant effect on earnings management and simultaneously tax planning and deferred tax expense have no effect on earnings management. The limitations of this study are that the author only examines manufacturing companies in the consumer goods industry sector which are listed on the Indonesian Stock Exchange (IDX) in 2016 - 2020 and the independent variables used are only two variables, namely tax planning and deferred tax burden to influence the dependent variable. namely earnings management.Keywords: tax planning, deferred tax expense and earnings managemen

Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan

The purpose of this study is to test and analyze how the influence of accounting understanding, accounting information systems, and internal control systems on the quality of financial statements. This study used a quantitative approach with a causal type of research. The population in this study is the entire Regional Apparatus Work Unit (SKPD) within the Pasuruan City Government. The sample in this study used Financial Administration Officials (PPK) at the Pasuruan City Regional Government SKPD totaling 32 respondents from 32 SKPD using multiple linear regression analysis techniques and processed using the help of the IBM SPSS Statistics 25 computer application program. The output of this study is that the internal control system has a significant influence on the quality of financial statements, while partially the understanding of accounting and accounting information systems does not have a significant influence on the quality of financial statements. And simultaneously understanding accounting, accounting information systems, and internal control systems affect the quality of financial statements

Analisis Efektivitas Refocusing Anggaran Pada Pemerintah Kota Malang Di Masa Pandemi Covid-19

Budget refocusing as an effort to accelerate the handling of the Covid-19 pandemic. However, this Budget Refocusing has not proven to be very effective in gaining public trust in the government in dealing with problems that arise during the Covid-19 pandemic. The purpose of this study is to analyze the effectiveness of budget refocusing in government. The research method used by researchers in this study is a qualitative method. The research design used by the researcher is a case study. The main research location chosen by the researcher is in Malang City, East Java Province. There are three data collection techniques used by researchers, namely observation, interviews, and documentation studies. While the data analysis techniques used include data collection, data reduction, data presentation, and drawing conclusions or verification. Then test the validity of the data and triangulate the data. From the results it can be concluded that the implementation of budget refocusing is realized by handling health, economic recovery and anticipation of regional economic decline. Efforts to reduce COVID-19 positive patients and improve economic growth have been carried out and are more effective. And the results of these implementations can create the effectiveness of Budget Refocusing due to improved economic growth and the reduced positive number of Covid-19 in Malang City

ANALISIS EFEKTIVITAS DAN PENYAJIAN PSAP NO. 2 PADA DINAS SOSIAL KOTA MALANG TAHUN 2020–2022

This study aims to determine the conformity of the social services budget realization report in Malang City, whether it is in accordance with PSAP No. 2 as well as knowing the effectiveness of social service budget realization in Malang city. The research method used in this research is descriptive qualitative research, which is a research method that utilizes qualitative data and is described descriptively. Malang City Social Service as the object of this research. Primary data was obtained from documents contained in the Malang City Social Service. In addition, interviews were conducted with those concerned and direct observation. The results of this study indicate that Malang City is good and in accordance with the Elements of the Budget Realization Report in PSAP No. 2, starting with providing information on the realization of LRA-income in one period along with its income items, providing information on the realized expenditure budget, providing information on the realized transfer budget, providing information on the realized surplus/deficit budget, providing information on the realized surplus/deficit budget

Analisis Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Subsektor Farmasi Yang Terdaftar Di BEI (2015-2020)

Abstrak Penelitian ini bertujuan untuk mengetahui 1) pengaruh profitabilitas pada audit delay, 2) pengaruh solvabilitas pada audit delay, 3) pengaruh kompleksitas operasi perusahaan pada audit delay, 4) pengaruh ukuran perusahaan pada audit delay, 5) pengaruh ukuran KAP pada audit delay, 6) pengaruh komite audit pada audit delay, 7) pengaruh opini audit pada audit delay. Populasi dalam penelitian ini adalah perusahaan farmasi yang terdaftar di BEI. Pengambilan sampel dilakukan dengan metode purposive sampling, artinya sampel yang digunakan dalam penelitian ini adalah sampel yang memenuhi kriteria tertentu. Teknik analis data yang dipergunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa 1) profitabilitas berpengaruh positif pada audit delay, 2) solvabilitas berpengaruh positif pada audit delay, 3)kompleksitas operasi perusahaan berpengaruh positif pada audit delay, 4) ukuran perusahaan berpengaruh positif pada audit delay, 5) ukuran KAP berpengaruh positif pada audit delay, 6) komite audit berpengaruh positif pada audit delay dan 7) opini audit berpengaruh positif pada audit delay.Kata Kunci:  profitabilitas, solvabilitas, kompleksitas operasi perusahaan, ukuran perusahaan, ukuran KAP, komite audit, opini audit Abstract This research aims to reveal (1) the effect of profitability on audit delay, (2) the effect of solvability on audit delay, (3) the effect of  the complexity of the company's operations on audit delay, (4) the effect of company size on audit delay (5) the effect of  public accounting firm size on audit delay, (6) the effect of  audit committee on audit delay, (7) the effect of  auditor opinion on audit delay. The population in this study is pharmaceutical companies listed on the IDX. Sampling was done by the purposive sampling method, meaning that the sample used in this study was a sample that met certain criteria. The data analysis technique used is multiple regression analysis. The results showed that 1) profitability had a positive effect on audit delay, 2) solvability had a positive effect on audit delay, 3) the complexity of the company's operations had a positive an effect on audit delay, 4) firm size had a positive effect on audit delay, 5) KAP size had a positive effect on audit delay, 6) audit committee has a positive effect on audit delay and 7) audit opinion has a positive effect on audit delay.Keywords:  profitability, solvability,  the complexity of the company's operations,  public accounting firm size,  audit committee,  auditor opinio

Mengungkap Praktik Akuntansi Budaya Dalam Upacara Adat Pelantikan Orang Kay Suku Kei Maluku

This study aims to uncover accounting practices in financing the traditional ceremony of the inauguration of the traditional head (Orang Kay) in the Kei Tribe. The research uses an ethnomethodological approach with observation, interview, and documentation methods. Based on the results of interviews and data analysis, in the inauguration of the traditional head (Orang Kay) there is an accounting practice that has characteristics with other tribes. In the inauguration of Orang Kay, there are three sources of financing, namely Yelim, village funds, and city government grants. The allocation of yelim is used to finance the inauguration traditionally, while the allocation of village funds and government grants is used as financing for the inauguration in government. In yelim management there

Public Participation On Local Budgeting Base On Local Wisdom

The objective of this research is to reveal the public participation in the process of local budgeting based on the local wisdom of Osing Community. Public participation is the participation in the planning, implementation or accountability process of the development. An interpretive paradigm with an ethnomethodology approach was employed to reveal the existence of local values of Osing Community when participating in the local budgeting. The results of this study showed that the values of local wisdom of the Osing community are meaning peaceful and welfare. Moreover, there are also some values of local wisdom among guyup (harmonious), bersilaturahmi (visiting one another), friendly, consistent, Gotong Royong (mutual cooperation), honest and open, are identified. These values of local wisdom are internalised in the planning, implementation and transparent responsibility aspects of public participation in local government budgeting. The value of the local wisdom consistent is internalised in the planning budgeting, the value of the local wisdom gotong royong is internalised in the implementation of the development, and honesty and openness are internalised in the accountability of the development