EFEKTIFITAS PEMANFAATAN INSENTIF PAJAK DI MASA COVID-19 BAGI KOPERASI SIMPAN PINJAM DI KOTA METRO

Ekonomi berubah secara dramatis, sejak wabah COVID-19 menyebar. Dampak yang terjadi di Indonesia akibatnya hampir disemua lini, kebijakan terus diterbitkan oleh pemerintah akibat dampak ini. Kebijakan pajak yang dibuat untuk dapat memberikan insentif bagi Wajib Pajak yang terkena dampak, penggunaannya diperkirakan akan meningkatkan pertumbuhan ekonomi. Hal yang perlu diketahui bahwa secara langsung memang pendapatan pajak yang diterima oleh pemerintah akan menurun, tetapi hal ini tidak lebih penting dari menjaga dan mempertahankan eksistensi wajib pajak dapat bertahan dengan baik. Ketrbatasan akases informasi dan sosialisasi serta mekanisme pemberian insetif pajak ini membuat serapan kebijakan ini belum dapat dilaksanakan secara maksimal. Penelitian ini dilakukan untuk melihat sejauh mana efektifitas manfaat kebijakan pemerintah inseti pajak ini bagi Koperasi Simpan Pinjam di Kota Metro. Penelitian merupakan field research (penelitian lapangan) dengan menggunakan metode kualitatif dan pendekatan deskriptif yang diperoleh dengan data primer dan sekunder. Kemudian melakukan analisis data menggunakan tiga tahapan teknik analisis dalam bentuk pengumpulan data, Analisa data, dan penarikan kesimpulan. Hasil penelitian menyatakan bahwa secara umum kebijakan pemerintah dalam hal insetif pajak memberikan manfaat bagi koperasi simpan pinjam di kota metro, namun demikian masih banyak koperasi yang belum memahami dan dapat mengakses fasilitas ini dengan baik

PENINGKATAN KREATIVITAS ANAK MELALUI PERMAINAN KONSTRUKTIF PADA ANAK DIDIK KELOMPOK B DI TK AISYIYAH V GEMOLONG (Sebuah Penelitian Tindakan Kelas Di TK Aisyiyah V Gemolong)

Tri Ariyanti Setyorini (A520085040), Peningkatan Kreativitas Anak Melalui Permainan Konstruktif Pada Anak Didik Kelompok B Di TK Aisyiyah V Gemolong, Jurusan Pendidikan Anak Usia Dini, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Muhammadiyah Surakarta, 2010, 83 halaman. Penelitian ini bertujuan untuk mengetahui peningkatan kreativitas/daya cipta anak melalui permainan konstruktif. Penelitian ini merupakan penelitian tindakan kelas. Salah satu cara untuk meningkatkan kreativitas anak adalah menggunakan metode pemberian tugas dengan permainan konstruktif menggunakan media balok. Subyek dalam penelitian ini adalah anak didik kelompok B TK Aisyiyah V Gemolong tahun ajaran 2010/2011. Data yang dikumpulkan melalui observasi dan wawancara. Keabsahan data diperiksa dengan trianggulasi. Data dianalisis secara deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa terdapat peningkatan kreativitas/daya cipta anak melalui permainan konstruktif berupa balok yakni sebelum tindakan 50%, siklus I mencapai 59,2%, siklus II mencapai 72,7% dan siklus III 90,9%. Kesimpulan dari penelitian ini adalah melalui permainan konstruktif berupa balok sangat tepat dan dapat meningkatkan kreativita

Determinants of corporate social and environmental reporting in Indonesia: An analysis from economic, social and political perspectives

The objectives of this study are to examine the extent of corporate social and environmental reporting among Indonesian companies and to ascertain its determinants from multiple perspectives: economic, social, and political. The multiple-perspective approach offers alternative interpretations of a similar phenomenon. This study attempts to fill both the theoretical and empirical gaps in corporate social and environmental reporting in Indonesia. It focuses on contentquality and uses a combination of the tools of Clarkson’s environmental index and Sutantoputra’s social index. The sample of this study consisted of 740 observations for five years from 2005 to 2009. Panel data was employed and pooled regression was performed using EViews v.8 to observe the association among the variables of the company characteristics and corporate social and environmental disclosure. Profitability, leverage and size were included as control variables. The results revealed that the level of corporate social and environmental reporting in Indonesia was low. However, the corporate social and environmental disclosure had increased from previous years and was dominated by soft disclosures. The results reported in this study show strong support for the firm’s industry sensitivity, government environmental monitoring, media coverage, strategic posture, government shareholding, foreign activity, leverage and size. Conversely, blockholder ownership, award, and profitability were not supported by this study. Hence, this study has shown that company characteristics can be determined by economic, social, and political perspectives. In this respect, a multiple-perspective approach can help one to take advantage of the complementariness of different theories and gain alternative interpretations of the same phenomenon through a more holistic analysis

The Influence of Tax Knowledge, Managerial Benefit and Tax Socialization Toward Taxpayer’s Willingness to Pay SME’s Tax

SMEs play an important role in the economy, as at least 99% of activities in Indonesia has been dominated by SMEs. Indonesian Government begins to  collect one percent of sales tax from Small Medium Enterprises (SME) by September 15, 2013. The regulation is effective on SMEs with gross revenue of no more than 4.8 billion IDR per year with permanent establishment. Thus SMEs have very high stream of revenue for government’s development projects. The aim of this study was to identify the factors that affecting taxpayer’s willingness to pay SME’s Tax (i.e tax knowledge, managerial benefit, SME’s tax socialization). The  population of this study was the whole of 115 “Kelom Geulies” Owners who has business license and registered in The Department of  Cooperatives and SMEs, Trade and Industry in 2012. Sampling method conducted in this study was judgement sampling, which  consisted of 47 SME’s owners. Using multivariate regression, the result of the study shows that tax knowledge, managerial benefit of tax, SME’s tax socialization, have positive effect toward willingness to pay SME’s tax. This result shows that beside tax knowledge and managerial benefit, tax socialization has a very important role to increase the willingness to pay SME taxes.   &nbsp

Pengaruh Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan Melalui Kinerja Keuangan Di Industri Perbankan Indonesia

Investors assess and demand banks to improve their risk management. Then, the profit earned by the bank is not yet known the effect of risk management on firm value. The aim of this study is to determine the effect of risk management disclosures on firm value with profitability as a mediating variable. The population used in this study are all banks listed on the Indonesia Stock Exchange (IDX) in the period of 2016 to 2018. This type of research is a correlational study consisting of thirty-six banks as research samples. Furthermore, the sampling method used in this study was purposive sampling. The results showed that the disclosure of risk management has a positive effect on profitability and firm value. Then, the risks and opportunities in this study can be managed well by the company so that it has a positive effect on increasing the company's profitability. The market implication assumes that risk management disclosures can be used as one of the relevant information to increase the value of the company. However, profitability in this study cannot mediate the relationship between risk management disclosure and firm value. The size of profitability produced in banks in Indonesia is not a determining factor in managing a company's risk management activities. So it can be concluded that risk management is disclosed solely because it fulfills corporate responsibilities and complies with government regulations

Meta Analisis: Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi

This research aims to identify the determinants of accounting conservatism in Indonesia. This study uses a meta-analysis approach with a sample of 13 articles, both from academic journals, and a scientific journals that examines accounting conservatism published from 2016 to 2021. The results show that there are seven factors that determine accounting conservatism, namely financial distress, leverage, risk litigation, debt covenants, company size, managerial ownership, and growth opportunities. The result is that these seven factors have a positive effect on accounting conservatism. Keywords: Accounting Conservatism; Meta-Analysis, Determinan

Studi Analisis-Meta: Penelitian Financial Distress Periode 2015-2020

Penelitian ini bertujuan untuk mengintegrasikan dan menguji kembali temuan-temuan yang sudah dilakukan peneliti sebelumnya sehingga didapatkan hasil yang lebih tepat dan relevan mengenai pengaruh profitabilitas, leverage dan liquidity terhadap financial distress. Populasi pada penelitian ini sebanyak 67 artikel namun yang menjadi sampel hanya 32 artikel yang terbit pada jurnal nasional maupun internasional. Penelitian ini menggunakan hasil penelitian terdahulu terkait financial distress perusahaan di Indonesia maupun diberbagai negara dengan kurun waktu 6 tahun sejak tahun 2015 hingga 2020. Untuk menguji validitas dan generalisasi dari penelitian-penelitian substansial yang telah dilakukan maka perlu dilakukan sintesa dan menilai hasil dari beberapa penelitian-penelitian empiris yang lebih relevan dengan topik tersebut. Analisis penelitian ini dilakukan dengan pendekatan kuantitatif terhadap beberapa hasil penelitian maka peneliti melakukan pendekatan analisis meta (meta-analysis). Bukti empiris pada penelitian ini menemukan bahwa profitabilitas, leverage dan liquidity berpengaruh terhadap financial distress. Hasil analisis-meta ini dapat digunakan oleh perusahaan dalam manajemen perencanaan anggaran agar terhindar dari financial distress, selain itu investor dan kreditur dapat menggunakan hasil penelitian ini untuk pengambilan kebijakan investasi mereka. Kata kunci: Financial Distress, Profitabilitas, Leverage, Liquidity, Analisis-Met

Factors Affecting Accounting Conservatism: A Meta Analysis Study

This study aims to identify the determinants of accounting conservatism in Indonesia through the use of meta-analysis methods. This study uses 20 articles from academic journals related to conservative accounting, published between 2016 and 2022. The results show that there are seven factors that facilitate conservative accounting: financial distress, leverage, litigation risk, debt covenant, firm size, management ownership, and growth opportunities. As a result, these seven factors have a positive effect on maintaining the balance sheet.Keywords: Accounting Conservatism; Meta-Analysis, Determinan

REASONS FOR ACCOUNTING STUDENTS TO COMMIT ACADEMIC FRAUD: QUALITATIVE INTERVIEW STUDIES

This article focuses on the reasons for accounting students to conduct academic fraud and how the influence of religiosity and culture on academic fraud. A qualitative study was conducted on students and lecturers from a university in Central Java and Southeast Sulawesi which consisted of six in-depth interviews. Analysis of qualitative inductive content is used to analyze data. Document analysis has been carried out to provide a comparative view of how various accounting students at the university conduct academic fraud. The result is using the triangle fraud approach (pressure, opportunity, and rationalization) to show that the elements of pressure and rationalization are the main or general reasons in their observations so that students commit academic fraud. Only one student said there was an influence on opportunities in academic fraud. Religiosity and culture also have an interest in students to do or avoid compatibility motivation. This study shows the need for universities and accounting study programs to develop their strategies in dealing with academic fraud and improve academic integrity through accommodating religious and cultural values. &nbsp