The Impact of Tax Socialization and the Stringency of Tax Sanctions on Taxpayer Compliance Among Business Owners in the Lembang Area

This research was conducted to determine the effect of tax socialization and the strictness of tax sanctions on compliance by taxpayers who own a business. The population in this study are taxpayers who have businesses in the Lembang area. The quantitative method was used in this study, with primary data obtained from the questionnaire results. Selection of the sample in this study using the method of Purposive Sampling, with a total sample of 50. Descriptive statistical tests were carried out using the SPSS version 29 program. The results showed that tax socialization did not significantly affect the compliance of taxpayers who own businesses in the Lembang area, with a test number of 0.432 < 2.01174. In contrast, the strictness of tax sanctions significantly affected the compliance of taxpayers who have businesses in the Lembang area with a test number of 0.000 < 2.01174. This study shows that the socialization of taxation and the strictness of tax sanctions significantly affect the compliance of taxpayers who have businesses in the Lembang area with a significance level of 0.000 <0.05

Audit Quality, Independence of Auditor and Implementation of Audit Standard: A Survey Based Study

The purpose of this study is to obtain empirical evidence on the influence of independence auditor and implementation of audit standard on audit quality. The research was conducted by purposive sampling and obtained the total sample of 77 respondent external auditors who work in public accounting firm in Jakarta. Criteria of respondents as a sample in this study is that the respondent as a senior auditor and minimal experience as a 2 year auditor. The result of this study indicated that independence of auditor and implementation of audit standards can be as predictor variables in order to improve audit quality

PENGARUH ORGAN CORPORATE GOVERNANCE, EARNING MANAGEMENT DAN BOARD DIVERSITY TERHADAP NILAI PERUSAHAAN: SUATU TINJAUAN TEORITIS

The valuation of the company are crucial both for internal and external of the companies. From the side of investor, the valuation is useful for the security of investments, while from the management side it is useful as a performance appraisal and further concerns related to the bonuses. The objective of this library research is to float the research model relating to Corporate Governance, Earnings Management and Board Diversity and its influence on company value through library research obtained from books and journals previous researchers. The results of this paper have been floating the model studies associated with it along with the proxy and related modeling matrix, followed by the methodology. Keywords: Corporate Governance, Earning Management, Board Diversity, Tobin's

Strategic Management Accounting For Competitive Advantage

The tight business competitions, has forced managements to take the efforts in order to be able to survive or even to lead in its business. Management accounting should able to support the processing and presentation of information for further making decision in implementation of corporate strategy which is often associated with the Strategic Management Accounting (SMA). In specified theory of SMA has shown that, its pattern techniques existence has not standardized (yet), it is because of the application of SMA is based on the conditions and orientations of the organization when setting the strategy plan. Because SMA associated with determining the future direction, long-term and external oriented, then the linkage task management accountant with other executive functions (such as marketing) become indispensable, as well as its role in competitive advantage becomes very clear in the future. Keywords: Activity Based Management, Target Costing, Product life cycle costing, Customer Profitability Analysis, Backflushing Accounting, Balanced Scorecar

INTELLECTUAL CAPITAL DISCLOSURE: KAITANNYA DENGAN UKURAN PERUSAHAAN, PERTUMBUHAN LABA DAN NILAI PERUSAHAAN

Bank is the business industry that runs with various, even complex sources of capital, therefore it is necessary to have adequate management and disclosure of intellectual capital in this industry. The aims of this study is to determine the effect of company size and profit growth on intellectual capital and to find out the effect of intellectual capital on firm value banking companies in Southeast Asia. By using descriptive and verification research methods, it is expected that this research can explain the state of banking companies in Southeast Asia and verify research and explain the gaps that exist in previous studies related to this research hypothesis. This study uses secondary data and the sample is taken using a purposive sampling method. The data obtained and met the research criteria were processed using STATA. These findings indicate that company size, as seen from total assets, has a significant and positive effect on disclosure of intellectual capital, earnings growth has a significant and negative effect on disclosure of intellectual capital, and disclosure of intellectual capital has no significant effect on firm value.Bank is the business industry that runs with various, even complex sources of capital, therefore it is necessary to have adequate management and disclosure of intellectual capital in this industry. The aims of this study is to determine the effect of company size and profit growth on intellectual capital and to find out the effect of intellectual capital on firm value banking companies in Southeast Asia. By using descriptive and verification research methods, it is expected that this research can explain the state of banking companies in Southeast Asia and verify research and explain the gaps that exist in previous studies related to this research hypothesis. This study uses secondary data and the sample is taken using a purposive sampling method. The data obtained and met the research criteria were processed using STATA. These findings indicate that company size, as seen from total assets, has a significant and positive effect on disclosure of intellectual capital, earnings growth has a significant and negative effect on disclosure of intellectual capital, and disclosure of intellectual capital has no significant effect on firm value

KEGAGALAN SUATU BANK: STUDI LITERATUR

The failed bank is the bank in insolvency, condition or in unability to pay pertraining the bank operation, in which the mentioned bank ought to be closed liquidated or in the contrarily the bank has to be build out For more than one decade running for Indonesia banking (since 1988) a fast growing amount of bank experiences has occurred, unfortunately some of the banks had to be closed because of the failure of the bank its own to manage the proper operation in prudential banking principles Indonesia central bank tries to maintain the amount of banks with the optimal bank quality, Many bank failure causes research has done by the researchers in difference countries. From some researches there are frameworks causes the bank facing failure problems which among of them are economic crisis, runs a huge cash drawing by the costumers in the short period of time and internal financial problems in the bank. Most of the bank failure causes researches aim is to equip all parties (central bank. Government and public) for early warning of bank failure Keywords: Bank failure early warning, prudential banking, liquidated, bail ou

METODE PENGELOLAAN PORTOFOLIO SAHAM UNTUK INVESTASI

In terms of certainty, the owner of the stocks income becomes more uncertain because of the payment of dividends is affected by the uncertain prospects of the company and the stock price is also very high its volatility. Efforts to control the risk of investing in stock can be done by spreading investment risk that is invested in stocks lo reproduce or commonly known as stock portfolios, which one of the most important aspects of Modern Portfolio Theory is the Efficient Frontier. Furthermore is to diversify the stock, by construction of a portfolio with an investment instrument that involves several different, especially on instruments that are not correlated with each other or negatively correlated. It is necessary to measure the level of return and risk from the existing portfolio. So the developed model called the Capital Asset Pricing Model that is a measure of risk and return by using the beta. Other instruments used to measure risk and return is the single index model which is based on the price of a securities index Fluctuates in line with its market prices Key words; Portfolio, stock, risk and return, variance and deviation standar

HASIL RASIO KEUANGAN DAN PENGARUHNYA TERHADAP HARGA SAHAM PADA JSX

This descriptive research is to know how is the influence of financial performance by looking at financial ratios which comprise of the solvency position, liquidity position, and the profitability position, both simultaneously and partially to the industrial sector share process automotive and components, with data obtained from the JSX. The test results showed simultaneous regression equation is Y = 1288.856 33.957X1 5.929X2 + 623.606X3. From the level of solvency, liquidity and profitability does not significantly influence stock prices. It is known from the significance test carried out with 95%confidence level, where Fhitung is 3.723 ≤ Ftabel 4.066. Partial Test result show: solvency position has no significant influence on stock prices (Ho accepted). The liquidity position has no significant influence on stock process (Ho accepted) and the position of rate of return (profitability) found that profitability has a significant and positive effect on prices shares (Ho rejected) with a coefficient of determination is 0.559 which means that contributed 55.9% to share price. Keywords: Solvability, Liquidity, Profitability, Stock Pric

SISTEM INFORMASI YANG TERINTEGRASI DAN AKUNTANSI MANAJEMEN

Mostly research within integrated information systems (llS) and management accounting is a single directional research, which is integrated information systems has relevant influencing to management accounting. The aim of this paper is to uncover, classify and interpret the framework of the proper research in integrated information systems (llS) and management accounting. This is done partly to identify research gaps and propose directions for future research and partly for guidance, investigating and making decisions on how to better synthesize the two areas Although considerable attention was given to the method and design of the literature review some limitations exist In order to be able to conduct a comprehensive literature review the topical focus was kept relatively, narrow on management accounting and IIS alone. This might be regarded a limitation since this literature review will not satisfy the need of readers looking for a review on accounting in general and IIS Keywords: Integrated information systems, Management accounting, Enterprise resources Planning (ERP) system

THE EFFORTS TO IMPROVE FINANCIAL PERFORMANCE AND MANAGERIAL PERFORMANCE THROUGH PARTICIPATIVE BUDGETING AND BUDGETARY CONTROL

This study examines how participative budgeting and budget control can improve a company's financial and managerial performance. The research method used is quantitative confirmation with a variance-based approach. Questionnaires were distributed online to respondents involved in the budgeting process in order to collect data and facilitate their objective perception of the variables under study. There were 67 respondents who filled out the questionnaire completely and processed it validly. The data's validity and reliability are confirmed by meeting the necessary criteria for processing, including the loading factor, average variance extracted, composite reliability, and discriminant validity with a heterotrait-monotrait ratio. The study results have shown that adequate budget control and involvement of related parties in making budgets will increase discipline and a good understanding of budgets for managers so that they can significantly improve the company's managerial and financial performance.Penelitian ini mengkaji bagaimana penganggaran partisipatif dan pengendalian anggaran dapat meningkatkan kinerja keuangan dan manajerial perusahaan. Metode penelitian yang digunakan adalah konfirmasi kuantitatif dengan pendekatan variance based. Kuesioner disebarkan secara online kepada responden yang terlibat dalam proses penganggaran guna mengumpulkan data dan memudahkan persepsi obyektif mereka terhadap variabel yang diteliti. Responden yang mengisi kuesioner dengan lengkap dan mengolahnya secara valid berjumlah 67 responden. Validitas dan reliabilitas data dilakukan dan dipastikan dengan tujuan untuk memenuhi kriteria pemrosesan yang diperlukan, termasuk loading-factor, rata-rata varians yang diekstraksi, reliabilitas komposit, dan validitas diskriminan dengan rasio heterotrait-monotrait (HTMT). Hasil penelitian menunjukkan bahwa pengendalian anggaran yang memadai dan keterlibatan pihak-pihak terkait dalam pembuatan anggaran dapat meningkatkan kedisiplinan dan pemahaman anggaran yang baik bagi para manajer sehingga dapat meningkatkan kinerja manajerial dan keuangan perusahaan secara signifikan