PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN INFORMASI YANG BERHUBUNGAN DENGAN TUGAS TERHADAP HUBUNGAN PARTISIPASI PENYUSUNAN ANGGARAN DAN KINERJA MANAJER PADA PT. (PERSERO) PELINDO III SURABAYA

This purpose of this research is to know influence of uncertainty environment and information that related with duty to relation participation compiler of budget and manager performance at PT. ( Persero) Pelabuhan Indonesia of III Surabaya. Population which used in this research is managerial level at PT. (Persero) Pelindo III amounting to 11 people. While sample in this research use census technique where all population member made sample. While analysis technique the used is analysis path. Pursuant to result of analysis got there is positive influence of participation compiler of budget, uncertainty environment and information that related with duty to relation participation compiler of budget and manager performance at PT. (Persero) Pelabuhan Indonesia of III Surabaya. Uncertainty environment related to duty don't have indirect influence to relation participation compiler of budget and manager performance at PT. (Persero) Pelabuhan Indonesia of III Surabaya

Kebijakan Insentif Pajak dan Sosialisasi Pajak terhadap Peningkatan Penerimaan Pajak di Masa Pandemi Covid-19 Tahun 2021

This study aims to empirically identify and analyze the effect of tax incentive policies and tax socialization on increasing tax revenue during the Covid-19 pandemic. This research method is descriptive quantitative. The population used in this study is all individual taxpayers registered at KPP Pratama Surabaya Gubeng. Sampling was carried out using a non-probability sampling technique, namely incidental sampling and using Roscoe's theory in sampling. Analysis of the existing data in this study is to use multiple linear regression analysis. The results showed that the F test value (simultaneous) on the tax incentive policy variable (X1) and tax socialization (X2), namely Fcount, was 20,023> Ftable with a sig value of <0.05. Ftable for the probability of 0.05 at the level of 2;78 which is equal to 3.11. In conclusion, tax incentive policies, and tax socialization have a simultaneous effect on tax revenue at KPP Pratama Surabaya Gubeng during the Covid-19 pandemic in 2021. Keywords: Tax Incentive Policy, Tax Revenue, Tax Socializatio

Analisis Implementasi Tax Review sebagai Dasar Evaluasi Kewajiban Perpajakan pada PD. ABC

Tax review yaitu kegiatan menelaah atas seluruh kewajiban perpajakan yang ada pada perusahaan dan memprediksi potensi pajak yang timbul berdasarkan peraturan perpajakan yang berlaku. Tujuan dari penelitian ini yaitu untuk mengetahui implementasi tax review sebagai dasar evaluasi kewajiban perpajakan pada PD. ABC tahun 2022. PD. ABC adalah perusahaan daerah yang bergerak di bidang pertambangan batubara dan berlokasi di Kalimantan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik analisis berupa deskriptif komparatif. Metode pengumpulan data yang digunakan yaitu dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa PD. ABC telah melaporkan kewajiban perpajakan dengan tepat waktu berdasarkan peraturan perpajakan yang berlaku. Namun, pemotongan pajak pada transaksi PD. ABC belum seluruhnya dilakukan. Selain itu, terdapat kewajiban perpajakan yang belum dilakukan oleh PD. ABC berdasarkan peraturan perpajakan yang berlaku. Akibatnya yaitu adanya potensi pajak yang harus dipenuhi oleh PD. ABC. Hasil dari tax review ini dapat dijadikan sebagai evaluasi kewajiban perpajakan PD. ABC pada tahun selanjutnya

Pengaruh Kompetensi, Pengalaman, Dan Etika Profesi Auditor Terhadap Kualitas Audit Pada KAP Di Surabaya

This study aims to determine the effect of competence, experience, and professional ethics of auditors on audit quality at KAP in Surabaya. The population specified in this study are auditors who are domiciled as working partners at KAP in Surabaya and are registered in the IAPI Directory in 2022. Determining the number of samples was obtained using the slovin formula, resulting in a total of 102 auditors as respondents. The method for sampling is probability sampling with simple random sampling method. This type of research is quantitative research with the Partial Least Square (PLS) analysis technique using SmartPLS version 4.0 software. The results of this study indicate that (1) Competence has a positive and significant effect on audit quality, it can be seen from the regression coefficient value of 0,082 and the p-value <0,05, so H1 is accepted. (2) Experience has a positive and significant effect on audit quality, which can be seen from the regression coefficient of 1,007 and the p-value <0,05, so H2 is accepted. (3) Professional Ethics has a negative and significant effect on audit quality, it can be seen from the regression coefficient -0,117 and the p-value <0,05, so H3 is accepted.   Keywords: Competence, Experience, Professional Ethics, Audit Quality &nbsp

Analisis CAMEL untuk menilai tingkat kesehatan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia

This study aims to determine the soundness of banking companies listed on the Indonesia Stock Exchange in 2016–2020. Assessment of bank health is very important because it forms trust in the banking world. Measuring the soundness of a bank can be done using the CAMEL approach, namely the analysis of the factors of capital (capital), asset quality (asset quality), management (management), earnings (profitability), liquidity (liquidity). This is an official measuring instrument that has been set by Bank Indonesia to calculate the health of banks in Indonesia. This study uses descriptive quantitative research methods to describe and analyze the data or numbers contained in the financial statements of general banking companies listed on the IDX, consisting of financial statements for the 2016–2020 period. The sample for this research was taken using the purposive sampling technique. The data analysis technique in this study uses SPSS 25 application software. The results of this study prove that the net profit margin (NPM) has an effect on the bank's soundness level. Meanwhile, the capital adequacy ratio (CAR), non-performing loan (NPL), return of assets (ROA), operating expenses to operating income (BOPO), and loan to deposit ratio (LDR) have no effect on bank soundness level

PENGARUH PROFIT MARGIN DAN TINGKAT PERPUTARAN PIUTANG TERHADAP RENTABILITAS EKONOMI PADA PERUSAHAAN ROKOK YANG GO PUBLIK DI PT. BURSA EFEK INDONESIA

Increasing number of corporate bankruptcies, demanding the management to manage the company in a professional and companies should always strive to maintain its survival. One factor that is able to describe the criteria that are necessary for the success of a company as a manifestation of the effectiveness and quality of economic management is profitability. The research was conducted in a cigarette company that go public in the PT. Indonesia Stock Exchange that includes PT. Hanjaya Mandala Sampoerna Tbk, PT. Gudang Garam Tbk and PT. Bentoel International Investama period 2007-2011. This study aims to examine the factors that affect the profitability of the economy, which includes the profit margin and turnover rate in order to obtain information on how the influence of these factors on the economic profitability that can be used as consideration for the management company. The data analysis technique used in this study using the technique of multiple linear regression analysis with SPSS. Based on the analysis and discussion in this study it can be concluded that the profit margins have a significant effect on economic profitability, while the turnover rate has no significant effect on the economic profitability. The results also showed no effect simultaneously (synchronously) between the two factors of the economic profitability of tobacco companies that go public in the PT. Indonesia Stock Exchang

PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN: (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI)

Penelitian ini bertujuan untuk mengidentifikasi kecurangan laporan keuangan dengan menggunakan teori fraud hexagon (external pressure, nature of industry, change in auditor, change in director, frequent number of CEO’s picture, dan political connection). Teknik mengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Sampel dalam penelitian ini adalah 14 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2016-2020. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda dengan menggunakan software SPSS 25. Hasil dari penelitian ini yaitu External Pressure, Nature of Industry, dan Political Connection berpengaruh negatif terhadap terjadinya kecurangan pada laporan keuangan. Change In Auditor tidak berpengaruh terhadap terjadinya kecurangan pada laporan keuangan. Change in Director dan Frequent Number of CEO’s Picture berpengaruh positif terhadap terjadinya kecurangan pada laporan keuangan. Kata Kunci: Fraud Hexagon, Kecurangan Laporan Keuangan, F-Score Mode

Pengaruh Penerapan Green Accounting Terhadap Sustainable Development Dengan Ukuran Perusahaan Sebagai Variabel Intervening

This study aims to test and analyze the effect of implementing green accounting as measured through environmental performance assessment indicators on sustainable development as measured through the GRI G4 index with company size as the intervening variable. This study uses a quantitative approach. The research sample consisted of 8 companies from 93 population of basic materials sector companies on the Indonesia Stock Exchange (IDX) for the 2017-2021 period which were determined using a purposive sampling technique. Data analysis techniques were performed using the Partial Least Square (PLS) method with the help of SmartPLS 4.0 software. This research data is secondary data in the form of annual reports and sustainability reports obtained from the official website of each company. The results of the study found that green accounting has a positive and significant influence on sustainable development and company size. In addition, with regard to sustainable development it was found that company size did not have a significant effect, either as an independent variable or an intervening variable. Keywords: Green Accounting, Company Size, Sustainable Developmen

Analisis pengelolaan dana bantuan sosial desa covid-19 di Desa Ranggeh Kecamatan Gondang Wetan Kabupaten Pasuruan

This study is itended to analyze descriptively how the entire process of managing social assistance finance in Ranggeh village, Gondang Wetan sub-district, Pasuruan district, starts from the budgeting process to the reporting stage, as well as measuring the accuracy of aid program realization using theory of effectiveness. The qualitative research methods is used in this research then analyzed descriptively. The data collection technique was carried out by interviewing the informants who had been determined by means of purposive sampling, field observations, research documentation and literature studies. Analysis of research data using data validation, data organization, presenting findings, and drawing hypotheses. The formulation of the hypothesis in this study continued to develop during the research with the initial assumption that the village government of Ranggeh managed the social assistance funds of Covid-19 in its village well and achieved its target. Furthermore, research shows that the village government has succeeded in implementing the village fund social assistance management program according to existing regulations and on target both in terms of theoretical effectiveness and meeting government goals and community needs in the field